scholarly journals The Social, Economic and Fiscal Effects of Tax Amnesty the Evidence from Kosovo

2019 ◽  
Vol 13 (2) ◽  
pp. 1910-1921
Author(s):  
Enis Abdurrahmani ◽  
Zeki Doğan
Keyword(s):  
Social Economic ◽  
Low Cost ◽  
Negative Effects ◽  
Important Place ◽  
Unequal Treatment ◽  
Tax Amnesty ◽  
Participation Level ◽  
The Social ◽  
The Republic

Tax amnesty as a common practice has a very important place in the fiscal literature. Empirical evidence suggests that tax amnesties in the short term can increase collection of tax revenues with very low cost. But on the other side tax amnesties can give quite negative effects over the long term through discouraging regular taxpayers’ from their unequal treatment. In this study we have addressed the effects of tax amnesty in the Republic of Kosovo. Based on the survey research with taxpayers’ and through analyses we have defined the attitudes and behaviours of each type of taxpayers’ regarding the social, economic and fiscal effects of tax amnesty in the country. Based on the participation level of the taxpayers’ judgments regarding the effects of tax amnesties, the results have revealed five main judgments according to their level of importance.

Risking Debt for Honor

2017 ◽  
Vol 43 (1) ◽  
pp. 51-71
Author(s):  
Jennifer R. Cash
Keyword(s):  
Social Relations ◽  
Social Life ◽  
Urban Migration ◽  
Long Term Stability ◽  
The Past ◽  
Political Upheaval ◽  
The Social ◽  
Rural Urban Migration ◽  
The Republic

Research on godparenthood has traditionally emphasized its stabilizing effect on social structure. This article, however, focuses attention on how the practices and discourses associated with marital sponsorship in the Republic of Moldova ascribe value to the risks and uncertainties of social life. Moldova has experienced substantial economic, social, and political upheaval during the past two decades of postsocialism, following a longer period of Soviet-era modernization, secularization, and rural–urban migration. In this context, godparenthood has not contributed to the long-term stability of class structure or social relations, but people continue to seek honor and social respect by taking the social and economic risks involved in sponsoring new marriages.

scholarly journals Individuals, knowledge and governance in the 21st-century society

2007 ◽  
Vol 06 (04) ◽  
pp. C04 ◽  
Author(s):  
Andrea Cerroni
Keyword(s):  
21St Century ◽  
Information Technologies ◽  
Social Economic ◽  
Knowledge Society ◽  
Social Species ◽  
The Social ◽  
Economic Process ◽  
Knowledge Circulation ◽  
Structure Of Knowledge

The knowledge society is a new social species that, despite many uncertainties and some (old and new) ambiguities, is emerging on the horizon of the 21st century. Placed at the convergence of two long-term processes (society of individuals and knowledge society), it is characterised by the social-economic process of knowledge circulation, which can be divided into four fundamental phases (generation, institutionalisation, spreading and socialisation). The current situation also sees the traditional (modern) structure of knowledge being outdated by the convergence of nanotechnologies, biotechnologies, information technologies and neuro-cognitive technologies (NBIC). In the background, the need arises to cross the cultural frontier of modernity.

History and the Study of Inequality

2020 ◽  
Vol 51 (3) ◽  
pp. 429-441
Author(s):  
Herbert S. Klein
Keyword(s):  
Social Sciences ◽  
Social Economic ◽  
Historical Analysis ◽  
First Century ◽  
Global Inequality ◽  
Historical Factors ◽  
The Social ◽  
Oxford Group ◽  
Over Time

Economic inequality has become one of the most important themes in the social sciences. The debate has revolved around two basic models. Was Kuznets correct in his prediction that inequality declines with economic growth, or was Piketty, along with others in the Berkeley/Paris/Oxford group, correct to counter that capitalism without severe constraints inevitably leads to increasing inequality? The resolution will depend on long-term historical analysis. In Global Inequality, Milanovic proposed new models to analyze the social, economic, political, and historical factors that influence changes in inequality over time and space. In Capitalism, Alone, he changes direction to examine what patterns of capitalism and inequality will look like in the twenty-first century and beyond, as well as how inequality might be reduced without violence.

scholarly journals Índice de Vulnerabilidade Socioambiental na Área da Gleba “C” da Universidade Federal do Pará, no Município de Belém

2021 ◽  
Vol 14 (4) ◽  
pp. 2322-2337
Author(s):  
Maria Carolina Chaves de Sousa ◽  
Peter Mann de Toledo ◽  
Filipe Gomes Dias
Keyword(s):  
Land Use ◽  
20Th Century ◽  
Social Economic ◽  
Environmental Issues ◽  
The State ◽  
Environmental Vulnerability ◽  
The Social ◽  
Social Environmental ◽  
The Right

At the beginning of the 20th century, urbanization and occupation of privileged spaces at the expense of “lowland” spaces and close to a floodplain. The “lowlands” were occupied by a population, mostly with socioeconomic needs, forming housing groups susceptible to flooding and flooding. To bring the recognition of rights to these occupants, a land regularization work was carried out by the Federal University of Pará - UFPA, together with public entities from the State and the Union. The article aims to present and compare the degree of socio-environmental vulnerability in the area of land C of UFPA in the municipality of Belém, object of land regularization activity, applying indicators and indices related to social, economic, legal and environmental issues. The results show that the degree of vulnerability is high in the years surveyed, concluding that the legal regularization work carried out in the area was only patrimonial, in order to transfer responsibilities for land use to the beneficiary residents and the recognition of the right of that title by law. . Effective land regularization work should involve a set of bodies responsible for the social, environmental, urban and land areas so that, in a concatenated and long-term manner, the work carried out is carried out so that the results are captured by the indicators and that the data decrease the degree of socio-environmental vulnerability in the studied area.

scholarly journals TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER.

account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Ratiyah Ratiyah ◽  
Lukman Sri Muchtar
Keyword(s):  
Government Policy ◽  
Tax Reform ◽  
The State ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Republic ◽  
The Government ◽  
Short Time

ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak

scholarly journals The Influence of Multi - Cultural Higher Education on Economic Development

TEM Journal ◽  
2021 ◽  
pp. 259-265
Author(s):  
Hüseyin Baykan
Keyword(s):  
Economic Development ◽  
Structured Interview ◽  
Economic Conditions ◽  
Negative Effects ◽  
Economic Organizations ◽  
Foreign Countries ◽  
The Social ◽  
The Third World ◽  
Cultural Structure

The aim of this study is to specify the contribution of universities and university students to social and cultural structure and economic development of the country. Representatives of public organizations, tradesmen and economic organizations were given semi-structured interview. The data were analyzed through “content analysis”. The findings indicate that, students from foreign countries do not spoil the cultural structure of the country. However, due to the economic conditions in their countries, students from the third world countries are willing to stay on the island. If employed, their employment might have negative effects on the social and cultural structure of the island in long-term. Another finding revealed that the universities do not receive sufficient contributions from the state and the scholarships awarded are insufficient.

scholarly journals Strategic planning under the Local Government Act 2002: towards collaboration or compliance?

2006 ◽  
Vol 2 (2) ◽  
Author(s):  
Mike Reid ◽  
Claudia Scott ◽  
Jeff McNeill
Keyword(s):  
Local Government ◽  
Strategic Planning ◽  
Social Economic ◽  
Well Being ◽  
Audit Report ◽  
Local Authorities ◽  
The Social ◽  
The Future

By July 2006 all 85 local authorities expect to have their 10-year Long Term Council Community Plans (LTCCPs) signed and sealed, and passing muster with an unqualified audit report. The new Local Government Act 2002 (LGA 2002) has provided councils with general empowerment and introduced a new purpose (section 3) for local government: to ‘promote the social, economic, cultural and environmental well-being of communities now and for the future’.

scholarly journals HYPSOMETRIC DISTRIBUTION OF POPULATION OF THE REPUBLIC OF SRPSKA

HERALD ◽  
2017 ◽  
Vol 8 (20) ◽  
Author(s):  
Aleksandar Majić ◽  
Draško Marinković
Keyword(s):  
Social Economic ◽  
Population Distribution ◽  
Rural Settlements ◽  
Natural Conditions ◽  
Urban Centers ◽  
The Republic ◽  
Demographic Distribution ◽  
Political Economic ◽  
Social Economic Development

Spatial-demographic distribution of population in the Republic of Srpska reflects the long-term historic, political, economic, settlement and demographic factors which determine the population distribution along with the natural conditions and modern determinants of social-economic development. The mutual impact of these factors caused the spatial-demographic polarization and irregular population distribution within the Republic of Srpskageospace. The population is mostly concentrated at low altitudes, in urban centers and areas with high-quality traffic connections.In contrast with these areas, there is an extensive process of depopulation in rural settlements, highland regions and areas along the entity borderline with BiH Federation.

scholarly journals ARTIST HIDING IN THE CITY LIU BOLIN

2020 ◽  
Vol 9 (73) ◽  
Keyword(s):  
Social Economic ◽  
Global Scale ◽  
Global Level ◽  
Critical Approach ◽  
Transformative Power ◽  
Important Place ◽  
External Threats ◽  
The Social ◽  
The World ◽  
The City

The city is a place with many social, economic and political reflections. Every concept it reflects has a transformative power within itself. The city, which is an important part of the social structure, is an important place where the Chinese artist Liu Bolin offers a critical approach to many social, ekonomic and political problems at a global level. It reveals this approach as camouflaging in front of spaces and objects through performance and photography. The artist tries to reveal the local and universal concerns he wants to show by hiding. The concept of camouflage, which is a strategy of protection from external threats, shows the threat itself to the audience in Liu Bolin's works. While the concepts of being watched and hiding (camouflage) present two opposing situations, it makes one feel tension. The situation pointed out by the artist, who touches on issues such as environmental pollution, sustainability, human rights and equality that directly affect the future of the world and humanity on a global scale in recent years, is presented directly to the audience. The camouflaged body, which can be seen when carefully looking at the works in the Hiding in the City series, confronts us with the magnitude of danger. Keywords: camouflage, city, art, photography, artist, Liu Bolin, hiding

Evolution of public administration in the post-Soviet countries. The Republic of Azerbaijan

2021 ◽  
Vol 23 (2) ◽  
pp. 97-118
Author(s):  
URKHAN ALAKBAROV ◽  
◽  
NIZAMI MAMMADOV ◽  
ZIYAFAT GABIBOVA ◽  
RAJAB RAHIMLI ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Public Administration ◽  
Social Economic ◽  
Municipal Government ◽  
Self Organization ◽  
Social Self ◽  
Administration System ◽  
The Social ◽  
Systemic Crisis ◽  
The Republic

In the article, the forma- tion and development of public administration in the Azerbaijan Republic is considered, firstly, in the context of the country’s history and culture, its natural, geographical, social, economic features; secondly, through the prism of the principles of sustainable development and the emerging trend in the formation of e-government. It is shown that over the years since independence, the Republic has managed to resolve a number of internal and external political problems, to overcome the consequences of a severe systemic crisis of the 1990s. Invariably the focus of attention of state bodies over the years has been economic issues, the problems of its diversifi- cation and the social and humanitar- ian sphere, its state, prerequisites and conditions for development. A comparative analysis based on offi- cial reports of international organi- zations shows that a number of important economic and social indi- cators of Azerbaijan are now at the same level as those of the G7 coun- tries. The achieved level of econom- ic development and implemented successful social policy became possible due to the formation of an adequate system of state and municipal government in the Republic. The article reveals the connection between the formation of an effective public administration system and the spiritual, moral, and cultural condition of society. The support by citizens of public admin- istration structures on the basis of trust creates a positive situation of synergy of management and social self-organization. It is emphasized that maintaining a sustainable development of society, its inclusive nature is possible with an advanced personnel policy in the field of public administration and the use of inno- vative technologies.

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