scholarly journals Factors of Formation of Tax Behavior and Tax Culture at the National Level

2021 ◽  
Vol 8 (3) ◽  
pp. 97-104
Author(s):  
Tatiana S. Seliutina
Keyword(s):  
National Level ◽  
The State ◽  
Point Of View ◽  
Business Community ◽  
Educational Institutions ◽  
Tax System ◽  
Existing Problems ◽  
Social Sphere ◽  
National Tax

This article is devoted to issues of national tax system effectiveness and overcoming existing problems with it. Under the current conditions, taxes are the integral lever of government influence on the countrys market economy. As a result, the level of development of the national economy and the conditions in its social sphere are directly influenced by the state of the tax system. The author considers it possible to ascertain the efficiency of the tax system in the broadest sense, namely as an aggregate level of achievement, by its goals. Those goals are set in accordance with the functions of taxation. However, when they are realized, significant disparities and even narrowed interpretations of functions arise. As a result, the existing tax system is flawed and unable to achieve high operational efficiency. As one of the most important problems, the author singles out the problem of incomplete fiscal performance due to insufficient tax discipline arising from a low level of tax culture. The author offers a proprietary interpretation of the factors influencing the specific actions of tax decision makers. From the point of view of tax culture, they are divided into factions that make up the tax culture, factions formed and determined by the prevailing tax culture, and others developed under the influence of alternate circumstances. The author considers the most complete and logical understanding of tax culture to be the level of citizen awareness of the importance of taxes as a source of financing the existence of the state and the performance of its functions. With this interpretation, it is justified to assume that citizens compare the degree of decline in their levels and quality of life due to their taxes, and increases in the quality of their lives by means of the implementation of social and other public functions. The prevalence of the latter leads to increased tax disciplineand the former to its decrease. Although these assessments are always subjective, they can serve as bases for the formation of objective directions for improving the activities of tax authorities and educational institutions and, by extension, the tax discipline of citizens and the business community. The effects are economically measurable and long-term.

TO THE PROBLEMS OF COMBATING CORRUPTION IN MODERN RUSSIA AND INTERNATIONAL COOPERATION IN THE FIELD OF ANTI-CORRUPTION

2020 ◽  
Author(s):  
Angela Dranishnikova
Keyword(s):  
Large Scale ◽  
The State ◽  
Point Of View ◽  
Modern Life ◽  
Existing Problems ◽  
Moral Point ◽  
Material Goods ◽  
The Russian Federation ◽  
The Difference ◽  
The Government

In the article, the author reflects the existing problems of the fight against corruption in the Russian Federation. He focuses on the opacity of the work of state bodies, leading to an increase in bribery and corruption. The topic we have chosen is socially exciting in our days, since its significance is growing on a large scale at all levels of the investigated aspect of our modern life. Democratic institutions are being jeopardized, the difference in the position of social strata of society in society’s access to material goods is growing, and the state of society is suffering from the moral point of view, citizens are losing confidence in the government, and in the top officials of the state.

The transformation of the Russian notary in the new economic realities

2020 ◽  
Vol 22 (1) ◽  
pp. 92-97
Author(s):  
KONSTANTIN A. KORSIK ◽  
◽  
ANASTASIYA A. PARFENCHIKOVA ◽  
Keyword(s):  
Public Administration ◽  
Relevant Information ◽  
The State ◽  
Technological Infrastructure ◽  
Social Sphere ◽  
The Social ◽  
Modern Economic ◽  
World Development

The article is devoted to the review of current changes in the legislation on notaries related to the development of electronic civil circulation, analysis of existing digital risks and assessment of the role of notaries in combating them. In modern economic realities, a significant expansion of the sphere of competence of the notary is carried out by introducing completely new notarial actions into the scope of the notary’s terms of reference. At the same time, the notary does not just follow the general ‘digital’ trend, but independently makes significant efforts to effectively perform the tasks of the social sphere regulator assigned to it by the state. The creation of the Unified Notary Information System as part of the formation of the technological infrastructure to ensure the security and stability of legal relations in the context of electronic civil circulation takes to a new level the quality of notarial services and the security of legally relevant information. The role of notaries significantly increases in conditions when the use of digital technologies in the economy, public administration, social sphere becomes one of the main vectors of world development, and society and the state inevitably face the flip side of this process – digital risks that jeopardize the safety of participants in civil turnover and their property. In 2020, as part of the implementation of the national program ‘Digital Economy’, it is planned to introduce a number of innovations that will create the basis for a stable and secure ‘digital’ turnover.

Analysis of public safety in European countries

2015 ◽  
Vol 60 (8) ◽  
pp. 66-80
Author(s):  
Anna Wierzbicka ◽  
Agata Żółtaszek
Keyword(s):  
Quality Of Life ◽  
Public Safety ◽  
The State ◽  
Point Of View ◽  
European Countries ◽  
Effective Strategy ◽  
Sense Of Security ◽  
The Subject

Maintaining security is one of public tasks that determine the quality of life of the population. This issue is the subject of much debate both social and political. An in-depth assessment of the situation requires a variety of analyzes, significant from the point of view of the implementation of appropriate, effective strategy to increase the sense of security among citizens. The aim of the paper is to compare the state of public safety in selected European countries. The study was conducted based on Eurostat data from the years 2005–2011.

scholarly journals CONCEITO DE IDENTIDADES E A IDENTIDADE PROFISSIONAL DOCENTE

2018 ◽  
Vol 15 (3) ◽  
pp. 42-53
Author(s):  
Alberto Albuquerque Gomes
Keyword(s):  
Identity Construction ◽  
Teacher Identity ◽  
Social Representations ◽  
Point Of View ◽  
Educational Institutions ◽  
State Control ◽  
Social Agents ◽  
Ways Of Being ◽  
Teaching Professional

The interest in this subject comes from my post-doctoral internship held in 2003-2004 at the Lusófona University of Humanities and Technology in Lisbon. My focus was directed towards which mechanisms or factors were determinant/decisive/influential for the of the teaching professional identity construction. What does identity mean? From the etymological point of view, identity, from the Latin identitate, means: 1. Quality of what is identical; 2. A set of the person's own characteristics, such as name, profession, sex, fingerprints, physical defects, etc., which is considered exclusive of it and consequently taken into account when it needs to be recognized; consciousness that a person has of himself. Based on this assumption, by professional teacher identity I understand the positions of subject that are attributed, through different discourses and social agents, to teachers in the exercise of their functions in concrete working contexts. It also refers to all the representations put into circulation by the discourses related to the ways of being and acting of teachers in the exercise of their functions in educational institutions, more or less complex and bureaucratic. When we deal with social subjects that share spaces, times and social representations in/about school, we can not fail to consider that the larger context in which each of the subjects is inserted deeply interferes with their expectations and perceptions. Thus, I think that he teacher identity construction, that is, the conception of profession, is permeated by the forms of control over the teaching work carried out by the policies of standardization (state control) and the practices of protest and resistance unleashed by teachers (unions and associations).

scholarly journals DAMPAK PENILAIAN KINERJA APARATUR SIPIL NEGARA DALAM UPAYA PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA UNTUK PEMBANGUNAN BERKELANJUTAN

2019 ◽  
Vol 2 (2) ◽  
pp. 129-138
Author(s):  
Bertha Lubis
Keyword(s):  
Human Capital ◽  
Literature Review ◽  
Human Resources ◽  
Civil Service ◽  
Qualitative Approach ◽  
The State ◽  
Point Of View ◽  
Important Thing

In this study, one important thing will be discussed, namely about what is performance, its services, especially for the state civil apparatus (ASN). Since personnel are so important from both the employee and organizational point of view, an efficient evaluation orders related evaluations to the organization. The main objective of this research is to assess the importance of evaluating the performance of the civil service to increase public efficiency as a special type of human capital. This concludes with the steps necessary to ensure the efficient use of the capacity of the civil service of the state. This study uses a qualitative approach with a literature review method to explain the performance of the State Civil Apparatus as a development of the quality of human resources.

SHORTCOMINGS OF COMMONLY USED METHODS OF MEASURING THE ECONOMIC ACTIVITY OF THE COUNTRY

2021 ◽  
Vol 9 (1) ◽  
pp. 101-111
Author(s):  
Łukasz Wojciechowski ◽  
Tomasz Wołowiec
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Economic Activity ◽  
Well Being ◽  
The State ◽  
Point Of View ◽  
Level Of Education ◽  
State And Society ◽  
State Of The Environment

The article analyzes the flaws of the classical measures of economic growth. It is based on the assumption that, while not questioning the quality of the GDP indicator as a tool for measuring economic activity, it points out that the way this indicator is constructed influences the actions of governments, citizens and other actors, affecting also non-productive areas. What we measure affects what we do - if production is measured, then the criterion determining the success of the state and society will be the growth of production, and not the level of education, health or state of the environment. Gross domestic product in many cases includes production that, from the point of view of the community, indicates unfavorable processes. These are the so-called anti-goods, i.e., phenomena that increase GDP, although they worsen well-being and are socially undesirable).

scholarly journals ARTIFICIAL INTELLIGENCE VERSUS PUBLIC ADMINISTRATION: LIMITATIONS OF APPLICATION

2019 ◽  
Vol 7 (3) ◽  
pp. 516-520
Author(s):  
Petr M. Morkhat ◽  
Igor V. Ponkin ◽  
Marina V. Markhgeym ◽  
Vladimir K. Botnev ◽  
Aidyn O. Turganbayev
Keyword(s):  
Artificial Intelligence ◽  
Public Administration ◽  
Research Methods ◽  
System Analysis ◽  
The State ◽  
Point Of View ◽  
Existing Problems ◽  
The Future ◽  
Long Time ◽  
Systemic Problems

Purpose of Study: The present study was designed to study possibilities, conditions, grounds and limitations regarding the use of technologies and units of artificial intelligence in public administration. Determinants of the need to use such technologies in public administration were also considered. In this study, directions of realizable engagement which is already implemented, as well as directions of the possible use of artificial intelligence units in the future for public administration were investigated to ensure the functioning of system of state executive bodies. Methodology: The present research carried out based on the application of research methods such as system analysis, synthesis, and classification. Using these research methods, the concepts of describing conditions, possibilities, modes and functional-target load of using technologies and units of artificial intelligence in public administration, as well as limitations of its application in public administration were developed. Results: It was found that the use of artificial intelligence by the state for performing its various own tasks is highly relevant as it might lead to finding many positive approbations. However, despite the fact that technologies and artificial intelligence units have been developed for a relatively long time, and some of them are already widely used, it is still impossible to talk about the integrated, fully tested and properly regulated implementation of this kind of technology and units for management, therefore, it is suggested to further investigate on this issue from a theoretical (prognostic) point of view, taking into account potential directions and possibilities regarding    the use of such technology and units. Implications/Applications: The use of technologies and units of artificial intelligence does not necessarily take into account as a panacea for solving the problems and may not lead to solving some systemic problems in public administration, but, on the contrary, may even aggravate some existing problems in public administration and contribute to the emergence of new problems and risks.

scholarly journals MAINTENANCE OF QUALITY OF HIGHER EDUCATION IN REPUBLIC BELARUS: ORGANIZATIONAL, METHODOLOGICAL AND CONTENT ASPECTS

2009 ◽  
Vol 1 (2) ◽  
pp. 34-41
Author(s):  
Valiantsina Dynich
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Education System ◽  
The State ◽  
Point Of View ◽  
Quality Of Education ◽  
Scientific Paradigm ◽  
Quality Of Higher Education ◽  
Training Courses

In article ways of maintenance of quality of higher education in Belarus are considered. It is shown that they are the result of interaction of two tendencies. The first is inheritance and development of traditions of the Soviet education system. Belarus system tries to conserve fundamentality and scientific character of the contents of education, to keep in basis the orientation on Five years' term of training. The second one is use the consequences of world processes, such as mass character of higher education, its practical orienta-tion, Influence of market relations on education, etc. All establishments of education of an education system of Belarus are subjected to the state control. Irrespective of subordination and patterns of ownership of establishments of education the state con-trol is carried out as: – Self-checking which is carried out by establishments as the procedure which is carried out for an internal estimation of quality of education under the program worked out by establishment education or as a necessary stage of the certification which are carried out in the order, developed by department of quality assurance of education; – Inspections of establishments spent by department of quality assurance of education and other competent bodies; – Inspections by department of quality assurance of education of committees, departments of educa-tion of local executive and administrative bodies. Monitoring of quality of education at a level of universities is carried out in the form of the current and final certification of students for the certain period of training (a semester, a rate, all period of training). Oral, written and practical forms are used. Forms of certification of students are determined by educational standards of specialities. For the first time standards of specialties of higher education in republic have been developed in 1998-1999. In 2008 standards of new generation (361 specialities) have been created. In standards results of modernization of system of the higher school are reflected: two-level preparation of the graduate (the special-ist, the master); the differentiated terms of preparation of the graduate at the first level (from 4 till 6 years of training on a speciality); competent approach to formation of model of the specialist; increasing of controlled independent work of students in total amount training hours; orientation to innovative techniques and tech-nologies of teaching. The problem which is necessary to solve is to update of the training courses content from scientific and practical point of view. It is difficult because this step may lead to including more information that stu-dent is able to get. In this case it is important to emphasize that methodology of education is opposite to methodology of development of knowledge in science. In a science, as it is known, speaking computer language, change of operational system occurs from time to time. It allows to state information of past periods simply and briefly. There is reconsideration and re-structuring of all volume of the scientific information from the point of view of a new scientific paradigm. Changes of scientific knowledge in the content of training courses also should be nonlinear both on time and on intensity of the response to changes occurring in a science. During normal (extensive) develop-ment of a science the new knowledge can quite take root into educational process in an additive mode. Intro-duction of the knowledge which has arisen during change of a scientific paradigm demands radical transfor-mation of forms and methods of training and even phase transition of all education system. Differently, the content and methodology of education, following by the changes in a science and practice, should vary peri-odically to provide quality of preparation of specialists according to modern social and culture realities. Key words: education, quality, the content of education, methodology.

scholarly journals Disparity in the quality of COVID-19 data reporting across India

2020 ◽  
Author(s):  
Varun Vasudevan ◽  
Abeynaya Gnanasekaran ◽  
Varsha Sankar ◽  
Siddarth A. Vasudevan ◽  
James Zou
Keyword(s):  
Public Health ◽  
Pearson Correlation ◽  
National Level ◽  
Well Being ◽  
The State ◽  
Unified Framework ◽  
Quality Of Data ◽  
Data Reporting ◽  
Union Territory

Background. Transparent and accessible reporting of COVID-19 data is critical for public health efforts. Each state and union territory (UT) of India has its own mechanism for reporting COVID-19 data, and the quality of their reporting has not been systematically evaluated. We present a comprehensive assessment of the quality of COVID-19 data reporting done by the Indian state and union territory governments. This assessment informs the public health efforts in India and serves as a guideline for pandemic data reporting by other governments. Methods. We designed a semi-quantitative framework to assess the quality of COVID-19 data reporting done by the states and union territories of India. This framework captures four key aspects of public health data reporting - availability, accessibility, granularity, and privacy. We then used this framework to calculate a COVID-19 Data Reporting Score (CDRS, ranging from 0 to 1) for 29 states based on the quality of COVID-19 data reporting done by the state during the two-week period from 19 May to 1 June, 2020. States that reported less than 10 total confirmed cases as of May 18 were excluded from the study. Findings. Our results indicate a strong disparity in the quality of COVID-19 data reporting done by the state governments in India. CDRS varies from 0.61 (good) in Karnataka to 0.0 (poor) in Bihar and Uttar Pradesh, with a median value of 0.26. Only ten states provide a visual representation of the trend in COVID-19 data. Ten states do not report any data stratified by age, gender, comorbidities or districts. In addition, we identify that Punjab and Chandigarh compromised the privacy of individuals under quarantine by releasing their personally identifiable information on the official websites. Across the states, the CDRS is positively associated with the state's sustainable development index for good health and well-being (Pearson correlation: r=0.630, p=0.0003). Interpretation. The disparity in CDRS across states highlights three important findings at the national, state, and individual level. At the national level, it shows the lack of a unified framework for reporting COVID-19 data in India, and highlights the need for a central agency to monitor or audit the quality of data reporting done by the states. Without a unified framework, it is difficult to aggregate the data from different states, gain insights from them, and coordinate an effective nationwide response to the pandemic. Moreover, it reflects the inadequacy in coordination or sharing of resources among the states in India. Coordination among states is particularly important as more people start moving across states in the coming months. The disparate reporting score also reflects inequality in individual access to public health information and privacy protection based on the state of residence. Funding. J.Z. is supported by NSF CCF 1763191, NIH R21 MD012867-01, NIH P30AG059307, NIH U01MH098953 and grants from the Silicon Valley Foundation and the Chan-Zuckerberg Initiative.

scholarly journals DEVELOPMENT OF THE METHOD OF ASSESSING THREATS AND RISKS- MANAGEMENT THE OF ECONOMIC SAFETY IN THE SOCIAL SPHERE

2017 ◽  
Vol 21 (5) ◽  
pp. 148-157
Author(s):  
V. Yu. Tsiklauri ◽  
L. S. Belousova ◽  
A. I. Devyatilova
Keyword(s):  
Economic Development ◽  
Economic Security ◽  
The State ◽  
Social Stability ◽  
National Interests ◽  
The Public ◽  
Social Sphere ◽  
The Social ◽  
Social And Economic Development

Russia today is a dynamically developing state that, despite external pressure, continues to strengthen its positions in the world arena, timely preventing external and internal threats to economic security. Social stability is a fundamental prerequisite for the dynamic development of the state. In this regard, the state's task is to prevent destructive processes in social and economic development, using a set of measures and management procedures. The state of the social sphere, trends and forecasts of its formation have always been in the focus of the interests of the leadership of our country, government organizations and the scientific community. This is because the social sphere is of primary importance for the development of society in particular and the state as a whole. In recent years, large-scale changes have begun to take place in the Russian Federation, including the development of new public legislation, the implementation of targeted projects, the formation of a new concept of public protection of the population, and many actions have been taken to provide a decent level of well-being and increase the quality of life of the Russian people. Despite the fact that the Russian government has made great efforts to reduce the scale of unemployment and poverty, improving the quality of life, the social problem remains quite acute. The main factor was the sudden change in the international situation in the last few years, the introduction of financial and restrictive sanctions, the implementation of hostile political activities by certain foreign states against Russia, and as a result, the complication of the social and financial situation within our state. However, successful social and financial development remains the highest value for the Russian state in the near future. The purpose of this activity is to identify the relevance and complexity of problems of economic security and assess indicators that determine threats to security in the public sphere. Observation and diagnosis of the degree of threats to the national interests of the state on the basis of indicators of socio-economic development indicators in the public domain is a priority task in the existing realities of our life. Modeling the threats to economic security, ie, obtaining specific values of economic security indicators depending on their belonging to a particular risk class (level), it is possible to develop an appropriate plan of measures to improve economic security in the social sphere on the basis of the proposed classification. Monitoring and diagnosing the level of threats to the national interests of the country on the basis of indicators of social and economic development in the social sphere is a paramount task in the existing realities of our life. At the same time, the results obtained serve as a good basis for developing development strategies for the future with the preservation of social stability. The aim of the study is to formulate methodological provisions for the development of the theory of economic security based on the definition of threats to the economic security of the social sphere, using the proposed model of the relationship between the key factors that affect the level of security in this area. The research uses a set of general scientific approaches (abstract-logical, deductive, complex and systemic). The realization of the research process was carried out with the help of the dialectical method of cognition, which predetermines the study of economic phenomena in their interconnection and development. To solve individual problems, economic-statistical methods, comparison methods, absolute, relative and average values, graphical and tabular data representation, correlation-regression analysis, Ward clustering were used.

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