scholarly journals Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

2020 ◽  
Vol 54 (1) ◽  
pp. 19
Author(s):  
Paweł Dec ◽  
Piotr Masiukiewicz
Keyword(s):  
Comparative Method ◽  
Public Law ◽  
The State ◽  
Tax Burden ◽  
Main Research ◽  
Financial Strength ◽  
Research Goal ◽  
Cooperative Banks ◽  
Definition Of ◽  
Desk Research

<p>The paper deals with the problems of public and legal burdens of cooperative banks operating in Poland, in terms of their limits on the strength of taxes (various types of mandatory fees and levies for the state). Comparative public and legal burdens of banks are discussed in the literature. As the main research goal, the authors chose to examine the situation of cooperative banks in the context of increasing tax and legal burdens. The article uses the desk research method, comparative method and quantitative analysis of cooperative banks’ tax burden for calculating the author’s tax restrictiveness index. The authors proposed their own definition of the tribute paid by cooperative banks to the state and institutions subordinate to it. An interesting perspective on the subject of effectiveness of cooperative banks in comparison with their tax burden was analyzed. The paper also exposes the methodology of examining public-law burdens in cooperative banks and conducted a stress limit analysis for these burdens (tributes) on the example of 309 banks – participants of the Association Protection System – SOZ BPS. It is important to point out that the tax restrictiveness index (WD) in the studied group of cooperative banks was calculated. A new concluding case on problems related to further raising the tax burden of cooperative banks in Poland was also presented.</p>

The Theory of the State as a Sovereign Juristic Person

1948 ◽  
Vol 42 (1) ◽  
pp. 16-31 ◽  
Author(s):  
Kenneth C. Cole
Keyword(s):  
Political History ◽  
Public Law ◽  
The State ◽  
Popular Sovereignty ◽  
General Conception ◽  
The People ◽  
Democratic System ◽  
Definition Of ◽  
Constitutional Morality

The casual student of Western political history encounters sovereignty in a number of guises. In the stage of absolute monarchy, it was a personal endowment of princes; in the stage of democracy, it seems to be a collective endowment of the “nation” or the “people.” In the latter period, moreover, a definition of law as the command of a sovereign becomes increasingly popular.These various contexts for sovereignty will already have suggested the protean possibilities of the general conception, but the student will have had little difficulty in sensing its generally anti-constitutional influence. Even popular sovereignty, which sounds the least dangerous, has had to be offset by opposing institutions in accounting for the relatively high constitutional morality of the democratic system.While, therefore, it is not surprising to find sovereignty again (and in a still different guise) when we examine the leading conceptions of American public law, one well may marvel to find it accorded a key position among them. For, strange to say, the sovereignty of the state is widely accepted as the cornerstone of a legal edifice which the lawyers themselves appear to have laid.

The scale of internationalisation and Europeanisation of SMEs and their functioning in the spatial systems of the European Union

2014 ◽  
Vol 10 ◽  
pp. 136-148
Author(s):  
Krzysztof Wach
Keyword(s):  
European Union ◽  
Literature Review ◽  
21St Century ◽  
Descriptive Statistics ◽  
The European Union ◽  
Spatial Systems ◽  
Research Goal ◽  
Definition Of ◽  
Desk Research ◽  
Special Case

The article undertakes still quite a rare topic of Europeanisation of businesses, especially SMEs, by using the classic definition of Europeanisation as the special case of internationalisation within Europe, and in particular within the European Union. The article contains the analysis of the available statistic data from all EU countries presenting the scale of Europeanisation of small and medium-sized enterprises. Due to the lack of available data, the analysis was restricted to the years 2003-2009, which is a serious research limitation, nevertheless, this approach allows for accurate inference. The research goal of this study is the analysis of the state and tendencies of Europeanisation and internationalisation of European small and medium-sized enterprises, especially from the spatial (territorial) perspective. The research hypothesis is the statement that the intensification of the level of internationalisation of European SMEs is noticed in the first decade of 21st century. The article uses different analytical methods: literature review, desk research, descriptive statistics and Spring-ED algorithm (software NetMiner v2.6). Based on the available data, the hypothesis that Europeanisation processes of European small and medium-sized enterprises gain intensity in recent years can be certainly confirmed.

scholarly journals Unfinished Work as Aesthetic and Musical Phenomenon: about Interrelation of Genre, form and Technique of Composition

2021 ◽  
pp. 24-34
Author(s):  
Lyudmila Zapevalova
Keyword(s):  
Mutual Influence ◽  
Comparative Method ◽  
Historical Context ◽  
Musical Form ◽  
Main Research ◽  
General Scientific ◽  
Observation Method ◽  
Definition Of ◽  
The Individual ◽  
Aesthetic Ideas

The relevance of the study is dictated by the interest of contemporary creators and researchers in various fields of science to the problem of unfinished works. The appearance of the latter is associated with the historical situation and philosophical and aesthetic ideas of the time, with the psychological characteristics of the Creator's personality and the peculiarities of his thinking, as well as with the originality of the individual design of the work. In musical art, a productive direction in substantiating the specifics of unfinished works is their consideration both through the “prism” of the philosophical and aesthetic ideas of the time, cultural and historical context surrounding the composer, and based on fundamental theoretical teachings. The aim of the research is to establish and substantiate the “zones” of action and mutual influence of categories that are important and system-forming for theoretical musicology — musical genre, musical form and composition technique within the boundaries of unfinished works. The scientific novelty of the research is reported by: 1) the definition of the artistic and aesthetic phenomenon of “incompleteness”, which is universal for works of art, formulated and proposed for the first time; 2) the classification of unfinished works presented in relation to musical art; 3) analytical observations of the process of interaction of genre, form and technique of composition in conditions of various degrees of manifestation of incompleteness of musical works. The research methodology is based on the works of various fields of scientific knowledge — philosophical and aesthetic research (U. Eco, J. Gartner, etc.), works on the history and theory of art (S. Stupin, E. Abramovskikh, etc.), research in the field of theoretical and historical musicology (Y. Kholopov, E. Ruchevskaya, M. Pereverzeva). The main research methods are the general scientific observation method and the comparative method, as well as various methods of analyzing a piece of music. The results of the study reflect the following conclusion. A progressive tendency is clearly visible from work to work, which in music belongs to the category of “unfinished”: from a ghostly “hint” expressed through the genre, through a meaningful idea “underlying” the form, to the assertion of the principles of an “open work” through total interdependence genre, form and technique of composition. The study is undoubtedly of practical value. It significantly supplements and expands knowledge about some new genres that are little studied in music (fragment, sketch, etc.) and their compositional originality.

scholarly journals Zagrożenia jako główna determinanta bezpieczeństwa międzynarodowego

2021 ◽  
Author(s):  
Agnieszka Rogozińska
Keyword(s):  
International Security ◽  
Research Problem ◽  
Research Process ◽  
The State ◽  
Main Research ◽  
Scientific Cognition ◽  
Security Concerns ◽  
Definition Of

The essence of international security concerns the possibility of counteracting threats created by other entities, creating conditions for its stable and harmonious functioning and development, and securing the values and interests of the state. The aim of the article is to identify the definition of international security and to diagnose contemporary threats to international security. The main research problem was formulated in the form of the question: What are the theoretical aspects of contemporary threats to international security? In the research process, the methodology of scientific cognition was used, including mainly the analysis and criticism of literature.

scholarly journals THE CONCEPT AND SIGNS OF METHODS OF IMPLEMENTATION OF THE ADMINISTRATIVE AND LEGAL MECHANISM OF FORMATION AND IMPLEMENTATION OF THE STATE WEAPONS POLICIES IN UKRAINE

2020 ◽  
Vol 1 (4(106)) ◽  
pp. 175-182
Author(s):  
Т. А. Шумейко
Keyword(s):  
Law Enforcement ◽  
State Policy ◽  
Public Law ◽  
The State ◽  
Scientific Article ◽  
Mechanism Of Formation ◽  
The Public ◽  
Modern Methods ◽  
Definition Of ◽  
Legal Mechanism

The purpose of the scientific article is to clarify the essence of modern methods of implementation of the administrative and legal mechanism of formation and implementation of state policy in the field of arms circulation in Ukraine. This goal can be achieved by performing the following tasks: 1) to clarify the approaches of lawyers-administrators to understand the concept of "methods"; 2) outline the special features of the studied methods; 3) to formulate the definition of the concept "methods of implementation of the administrative and legal mechanism of formation and implementation of state policy in the field of arms circulation in Ukraine"; 4) summarize the results of the study. The article is devoted to clarifying the complex essence of modern methods of implementation of the administrative and legal mechanism of formation and implementation of state policy in the field of arms circulation in Ukraine. The studied methods are interpreted as provided by law a set of volitional techniques (methods, means) used within the forms of implementation of the specified administrative and legal mechanism by its subjects (within their powers) to solve a set of tasks and achieve state policy of formation and implementation of state policies in the field of arms circulation in Ukraine. The opinion is substantiated, according to which the methods of realization of the administrative-legal mechanism of formation and realization of the state policy in the sphere of arms circulation are characterized by the fact that they: are special conscious ways (receptions, means) of achievement of the purpose, the decision of tasks and realization of functions of the administrative-legal mechanism. implementation of state policy in the field of arms circulation; are manifested in the forms of implementation of this administrative and legal mechanism through the subjects, objects of such a mechanism; reflect the public interest in the field of arms trafficking; apply to all participants (potential participants) of public-law relations on the formation and implementation of state policy in the field of arms circulation in the state, as well as to the personnel of the subjects of power; in essence, cover the methods of law enforcement and management methods (methods of persuasion, coercion, control and supervision). The conclusions to the article summarize the results of the study.

scholarly journals O tributo como mecanismo de barganha politica / Taxing as a tool of political bargaining

2017 ◽  
Vol 13 (3) ◽  
pp. 342
Author(s):  
Maurin Almeida Falcão ◽  
Luciana Gualda e Oliveira
Keyword(s):  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Class Division ◽  
Political Bargaining ◽  
Sociopolitical Context ◽  
Definition Of ◽  
Social Wealth

 RESUMOO presente trabalho tem o objetivo de apresentar e analisar o contexto sociopolítico do tributo a partir de uma ênfase voltada para a sua percepção como fato social, jurídico, econômico e político. Em realidade, a argumentação a ser desenvolvida ocorrerá no sentido de harmonizar essas diferentes percepções e demonstrar a importância do ônus fiscal como pedra angular do Estado Democrático de Direito. Não obstante essa perspectiva faz-se necessário apontar a sua utilização como meio de barganha política, ressaltando de passagem, a divisão de classes e a disputa pela riqueza social como variáveis importantes que incidem na definição do perfil do sistema tributário. Nessa direção, o trabalho questiona sobre a accountability do Estado com vistas a preservar os valores do tributo como importante fato social.Palavras-chave: Tributação – Contexto sociopolítico – Barganhas políticas.ABSTRACT This study aims to present and analyze the sociopolitical context of tax from a focused emphasis on their perception as a social, legal, economic and political fact. Thus, the argument will be lead in order to harmonize these different perceptions and demonstrate the importance of the tax burden as a keystone of democratic legal state. Despite this perspective, it is necessary to point out its use as a means of political bargaining, noting in passing the class division and competition for social wealth as important variables that affect the definition of the tax system profile. In this sense, the work questions about the state of accountability in order to preserve the tax values as an important social fact.Keywords: Taxing – Sociopolitical context – Political bargaining.

Historiography of the History of Law and the State of Russia: Pre-Revolutionary and Soviet Periods

2020 ◽  
Vol 17 (4) ◽  
pp. 5-15
Author(s):  
Marina A. Kozhevina ◽  
Tatyana F. Yashchuk
Keyword(s):  
Comparative Method ◽  
The State ◽  
Research Directions ◽  
Main Research ◽  
Legal Science ◽  
Scientific Disciplines ◽  
Scientific Analysis ◽  
History Of ◽  
History Of Law ◽  
Historical Comparative

Introduction. The historiographic experience of studying the history of law and the state of Russia was not the subject of independent scientific analysis. Certain aspects were touched upon in the prefaces to the reprints of classical scientific works, publications of a biographical nature, in the literature reviews preceding the main part of the works. In modern humanities, there is an increasing interest in the scientific problems of the genesis and evolution of individual disciplines. The history of law and the state of Russia is a part of legal and historical knowledge and requires substantive consideration. Purpose. The goal is to determine the main conceptual approaches that have formed and developed within the framework of historical and legal science during the pre-revolutionary and Soviet periods. Methodology. The methodology is represented by a number of methods. The chronological method and the method of periodization were used to build the sequence of the historiographic process. The historical-comparative method in the diachronic version made it possible to compare the content of the pre-revolutionary and Soviet periods in the historiography of the issue, to reveal the features of each period. The institutional method showed the process of delimiting the history of law and the state of Russia from other scientific disciplines. The method of hermeneutics was necessary for the textual analysis of works of legal and historical content. Results. The process of institutionalization of the history of law and state of Russia is shown. As a result, this led to the emergence of its own historiography within its framework. The main research directions are systematized; the factors that influenced the development of historical and legal science in the pre-revolutionary and Soviet periods are identified; a circle of scholars dealing with historical and legal problems has been established; the most significant publications are indicated. Conclusion. Two periods of the historiography of the history of law and the state of Russia are highlighted and characterized. The basis for the study of the next modern period is being created.

Turkish Constitutionalism in Millî Mücadele

2021 ◽  
Vol 18 (2) ◽  
pp. 320-334
Author(s):  
Francesco Petrucciano
Keyword(s):  
Legal System ◽  
State Building ◽  
Public Law ◽  
The State ◽  
Transitional Period ◽  
Imperial Authority ◽  
Building Process ◽  
Turkish State ◽  
Definition Of ◽  
The Way

Abstract The Teşkilât-ı Esasiye Kānūnu of 1921 is an interesting snapshot of the state-building process of the Turkish State during the Millî Mücadele. In this transitional period, the Ankara Meclis puts in the Chart all the expectations for the new State, drawing a system strongly based on Parliamentarism. While denying the Imperial authority, it voluntarily defers the definition of the form of the State, paving the way to a new idea of sovereignty. The fundamental Chart constitutes the instrument the Meclis uses to inject new fundamental concepts in the Turkish legal system, while overcoming the concept of osmanlıcılık. A courageous attempt to introduce in Turkey some of the most advanced ideas of public law at that time, it represents the evolution and the end of the second Constitutional Era. This work aims to demonstrate how this Chart and the following reforms represent the base of much of what Turkey was for almost a century.

Conflict as Business

2020 ◽  
Vol 31 ◽  
pp. 152-159
Author(s):  
Steven van Klooster ◽  
Keyword(s):  
Public Law ◽  
The State ◽  
Core Concept ◽  
Physical Force ◽  
Nation States ◽  
Private Military Companies ◽  
State Monopoly ◽  
Definition Of

The state monopoly on violence is a core concept of modern public law, wherein only sovereign nation-states may lay claim to the legitimised usage of physical force. In recent years, however, this is commonly outsourced through Private Military Companies. Using Satz’s model and Weber’s definition of modern democracies, we argue that the market of Private Military Companies is a noxious one with severe ramifications in regards to democracy, freedom, and the autonomy of nation-states globally.

REPORTING OF SOCIAL INDICATORS IN THE PERIOD OF 2012-2017 ILLUSTRATED WITH AN EXAMPLE OF SELECTED POLISH COMPANIES FROM THE BREWING INDUSTRY

2018 ◽  
Vol 19 (3) ◽  
pp. 229-249
Author(s):  
Małgorzata Idasiak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Indicators ◽  
Social Reporting ◽  
Brewing Industry ◽  
Main Research ◽  
Research Goal ◽  
Key Aspects ◽  
Corporate Social ◽  
Desk Research

The main research goal of this study is to analyze the degree of implementation of the GRI guidelines in key enterprises from the brewing industry in Poland. In the theoretical part of the work, using the desk research technique, key aspects of the concept of Corporate Social Responsibility and selected guidelines for social reporting were brought closer. This became the basis for the next part of the work, which is the empirical part containing the presentation of the degree of application of the CSR concept in key entities of the Polish brewing industry

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