scholarly journals PECULIARITY AND ESSENCE OF “ONE-TIME (SPECIAL) VOLUNTARY DECLARATION BY INDIVIDUALS OF ASSETS BELONGING TO THEM” AS A DIFFERENCE OF “TAX AMNESTY”

2021 ◽  
pp. 94-103
Author(s):  
S. I. Kuksenko
Keyword(s):  
Financial Indicators ◽  
Business Climate ◽  
Tax Base ◽  
Tax Amnesty ◽  
Scientific Analysis ◽  
Starting Point ◽  
The Future ◽  
Red Tape ◽  
The Law ◽  
The One

The article analyzes the essence and peculiarity of one-time (special) voluntary declaration by individuals of their assets in accordance with the Law of Ukraine of 15 June 2021 “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Stimulating the Un-Shadowing of Incomes and Increasing the Citizens’ Tax Culture by Introducing One-Time (Special) Voluntary Declaration of Assets Belonging to Individuals and Payment of the One-Time udget Levy”. The author highlights the formal tasks of the proposed voluntary declaration, carries out a scientific analysis of the concepts of “tax amnesty”, “capital amnesty”, and proposed their own generalizing definitions. The author finds that “one-time (special) voluntary declaration” combines features of both “tax amnesty” and “capital amnesty”. The author recapitulates the practice of conducting tax amnesties by different countries and attempts to implement tax amnesty in Ukraine for legal entities in 2015 in the form of a “tax compromise”. To determine the effectiveness of amnesties, the author proposes to take into account not only financial indicators: the amount of legalized capital and taxes paid to the budget, but also factors that change society’s values: increasing legal awareness, improving tax culture and discipline, improving the business climate, expanding the tax base. Based on the analysis of paras 3, 5, 10 of the law on “one-time voluntary declaration” the author concluded that although the majority of citizens will not file a special declaration, the wealth of each citizen (“composition and volume of assets”) will actually be declared as of 1 September 2021. This “zero declaration” will be the starting point for assets calculation, which will be taken into account by the tax authorities in the future. The author draws attention to a number of debatable points of the law, which allow for the possibility of their ambiguous interpretation and may give rise to legal red tape and lawsuits in the future. Based on the analysis of the experience and effectiveness of “amnesties” in different countries, as well as “tax compromise” in Ukraine, the author identified and systematized factors that positively and negatively affect the effectiveness of tax amnesty. It is established that the conduct of “voluntary declaration” will be influenced by both groups of factors. In the conclusions, the author proposes measures aimed at neutralizing the negative factors.

Sleeping with Elephants

2013 ◽  
Vol 25 (4-5) ◽  
pp. 319-324 ◽  
Author(s):  
Aaron W. Hughes
Keyword(s):  
Annual Meeting ◽  
The Other ◽  
Scientific Analysis ◽  
The Future ◽  
The One ◽  
Exclusive Group

Abstract NAASR faces an existential dilemma. It is currently caught between the desire for greater numbers and panels that take place at the Annual Meeting of the AAR on the one hand, and the idea of a more exclusive group that focuses solely on historical and scientific analysis on the other. This paper argues that the future of NAASR resides in the latter option as opposed to the former. It even goes a step further and argues that NAASR should—intellectually, if not logistically—split from the AAR because as things currently stand the AAR defines the parameters of the conversation: NAASR, by default, becomes that which the AAR is not. However, in so doing, NAASR still defines itself using the discourses and categories of the AAR. NAASR’s physical departure from the AAR would provide it with the intellectual space necessary for further growth and reflection on things theoretical and methodological.

Responsive Regulierung für den homo oeconomicus institutionalis – Ökonomische Verhaltenstheorie in der Verhältnismäßigkeitsprüfung

2001 ◽  
Author(s):  
Kilian Bizer ◽  
Martin Führ
Keyword(s):  
Economic Analysis ◽  
Institutional Economics ◽  
Behavioral Model ◽  
Legal Framework ◽  
Homo Oeconomicus ◽  
Starting Point ◽  
The Law ◽  
Principle Of Proportionality ◽  
The One ◽  
Analytical Tools

The starting point of the research project was the hypothesis that the "principle of proportionality", which is fundamental to law, is related to the "economic principle". The resulting methodological similarities were intended to enable a cross-disciplinary bridge to be built, which would allow the findings of economic analysis to be made fruitful for legal issues. This was practically tested in three study areas in order to be able to better classify the performance of the analytical tools. The foundations for interdisciplinary bridge building are found in the rational-choice paradigm. In both disciplines, this paradigm calls for an examination of the relationship between the purpose-means-relations: among the design options under consideration, the one must be selected that is expected to be as (freedom- or resource-) sparing as possible, in other words, the most "waste-free" solution to the control problem.The results of the economic analysis can thus be "translated" in such a way that, within the framework of "necessity", they support the search for control instruments that are equivalent to the objective but less disruptive. supports. The core of the positive economic analysis is the motivational situation of those actors whose behavior is to be influenced by a changed legal framework. In this context, the classical behavioral model of economics proved to be too limited. It therefore had to be developed further in line with the findings of research in institutional economics into homo oeconomicus institutionalis. This behavioral model takes into account not only the consequentialist, strictly situational utility orientation of the model person, but also other factors influencing behavior, including above all those that are institutionally mediated. If one takes the motivational situation of the actors as the starting point for policy-advising design recommendations, it becomes apparent that an understanding of governance dominated by imperative behavioral specifications leads to less favorable results, both in terms of the degree to which goals are achieved and in terms of the freedom-impairing effects, than a mixed-instrument approach oriented toward the model of "responsive regulation." According to this model, the law can no longer simply assume that those subject to the law will "obediently" execute the legal commands. It must ask itself what other factors determine behavior and under what boundary conditions changes can be expected in the direction of the desired behavior. For this reason, too, it must engage with the cognitive program of the behavioral sciences. This linkage opens up new perspectives for interdisciplinary research on the consequences of laws.

Will trust proceedings of the future be private?

2019 ◽  
Vol 25 (9) ◽  
pp. 879-890
Author(s):  
Stephen Alexander
Keyword(s):  
The Public ◽  
Starting Point ◽  
The Future ◽  
The Law

Abstract This article considers the development, and future course, of the law of privacy in administrative trust proceedings. The author argues that the principles of open justice should remain as the starting point of judicial thinking; that this should mean that the courts' approach is driven by what is necessary to enable the public to see that justice is being administered fairly and impartially; and that the publication of details of parties and trusts in non-contentious trust proceedings is usually unlikely to help achieve that end. The author concludes that the issues of open justice and privacy are best balanced and accommodated by the policy, in administrative trust proceedings, of the court sitting in private and then issuing an anonymised judgment giving as much information as possible.

scholarly journals Development of Immovable Property Tax in Latvia

2013 ◽  
Vol 28 (1) ◽  
pp. 48-59
Author(s):  
Sandra Štucere ◽  
Gunita Mazūre
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Future Application ◽  
Tax Rates ◽  
Tax Base ◽  
The Future ◽  
The Law ◽  
Year 2013

Abstract Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax. The research aim was to analyse the development of immovable property tax and the course of reforms for the period of 1998-2012. The research also studies the expected changes in the application of immovable property tax from the year 2013. It is envisaged to transfer the rights to local governments to determine the immovable property tax rates in their administrative territories within the range of 0.2-3% from 2013. The research concludes that frequent reforms of immovable property tax have promoted the development of a new, stable, and predictable methodology for the future application of immovable property tax in Latvia. The analysis of revenues from immovable property tax for the period of 2006-2011 is based on the annually growing significance of immovable property tax. The research suggests that immovable property tax is the only tax the revenues of which have increased within the period of 2009-2011 and the largest revenues from immovable property tax are collected in Riga City municipality comprising 53% of the total revenues from immovable property tax collected in Latvia.

scholarly journals Does the International Community Have Efforts to Protect the Marine Environment from Seabed Mining?

2021 ◽  
Vol 5 (2) ◽  
pp. 273
Author(s):  
Idris Idris ◽  
Taufik Rachmat Nugraha
Keyword(s):  
Deep Sea ◽  
Marine Ecosystem ◽  
Future Generation ◽  
International Community ◽  
Law Of The Sea ◽  
The Future ◽  
Minimum Requirements ◽  
The Law ◽  
International Seabed Authority ◽  
The One

Through the United Nations, the international community is seriously paying attention to the use of seabed areas as regulated by the Law of the Sea Convention 1982, which states that the area and its resources are the common heritage of humankind.  The 1994 Agreement has implemented chapter XI. The resources are relating to the state's interests in terms of energy exploration and environmental impact aspects. An increasing need for global electronic products by many countries in which of the components are rare minerals. Various minerals such as manganese, polymetallic nodules, and polymetallic sulphur are lying down in the seabed. However, seabed also had an essential role in keeping the marine ecosystem balanced. On the one hand, the human's need for those minerals also cannot be denied. Draft of regulations by the International Seabed Authority to manage deep-sea mining are still insufficient to prevent irrevocable damage to the marine ecosystem and loss of essentials species for the next. On the other hand, the spirit of Sustainable Development Goals 14 concerns life underwater. This paper examines deep-sea mining science from a legal perspective to protect and preserve seabed for the future generation using normative approach describing norms and principles in the Law of the Sea Convention 1982. As a result, the commercialisation of deep-sea mining violates the principle of the convention. Thus, it needs to encourage ISA to enhance the minimum requirements for all contracting parties in the future.

scholarly journals PENCANTUMAN STATUS PERKAWINAN DALAM ADMINISTRASI PERKAWINAN DI KANTOR URUSAN AGAMA PERSPEKTIF MAQĀSHID SYARĪ’AH

Al'Adalah ◽  
2020 ◽  
Vol 23 (1) ◽  
pp. 79-92
Author(s):  
Siti Nurul Fatimah T
Keyword(s):  
Marital Status ◽  
Personal Identity ◽  
Rule Of Law ◽  
Islamic Law ◽  
Field Research ◽  
The Future ◽  
The Status ◽  
Identity Card ◽  
The Law ◽  
The One

Status perkawinan merupakan salah satu persyaratan administrasi perkawinan di KUA yang wajib dicantumkan oleh kedua calon pengantin agar pernikahannya dapat diselenggarakan. Seseorang yang belum pernah menikah dianggap perawan/jejaka sedangkan yang sudah pernah menikah dianggap sudah janda/duda. Namun saat ini, kasus seks diluar pernikahan semakin merajalela dan banyak wanita yang hamil diluar pernikahan khususnya di Kota Malang. Sehingga, hal tersebut terdapat ketidakjelasan pada sebuah form status perkawinan yang harus diisi. Misalnya pada wanita yang hamil diluar pernikahan maka statusnya tetap yang dicantumkan adalah perawan. Oleh karenanya, penelitian ini bertujuan untuk mengetahui interpretasi makna status perkawinan dalam administrasi perkawinan menurut KUA, apa konsekuensi hukum jika terjadi kebohongan status perkawinan, serta bagaimana menurut KUA di Kota Malang terhadap pemakanaan status perkawinan tersebut perspektif Maqāshid Syarī’ah. Penelitian ini adalah penelitian lapangan. Hasil penelitian ini, menunjukan bahwa terjadi perbedaan interpretasi perawan/jejaka dan janda/duda antara hukum Islam dan ketentuan administrasi perkawinan yang berdasarkan peraturan Undang-Undang perkawinan di Indonesia. Menurut KUA, status perkawinan mengacu pada identitas diri yang terdapat di KTP masing-masing. Akibat hukum bagi mereka yang berbohong atas status perkawinannya, maka perkawinannya dapat dibatalkan demi hukum oleh pihak yang berwenang. Interpretasi status perkawinan yang berdasarkan KTP, sesungguhnya telah sesuai dengan Maqashid syari’ah pada sektor Hifdz al-‘Irdhi. The inclusion of marital status is one of the requirements in Marriage Administrative at Religious Affairs Office (KUA) that should be fulfilled for the future bride/groom to perform marriage. The one who has not married considered as virgin/bachelor while the one who has married considered as widow/widower. Based on todays phenomenon, married by accident has become well known thing and there are many women who are pregnant without even married, especially in Malang. Thus, there is a lack of clarity on the form of marital status that must be filled. For example, for women who are pregnant out of wedlock, the status listed is a virgin. Therefore, this study aims to find out the interpretation of marital status meaning in marriage administration according to KUA, how the law effect for marital status untruth according to KUA, and how the view of KUA through the marital status meaning in marital administrative based on Maqashid Sharia perspective. The research is field research. The result of the research shows that: different interpretation of virgin/bachelor and widow/widower happen between Islamic law and marriage administration provision which is based on the marriage rule of law in Indonesia. According to KUA, marital status refers to the personal identity that is shown in their personal identity card. The law effect for those who falsify their marital status from thier personal identity card, the marriage can be canceled for the sake of law by the authorities party The interpretation of marriage status that is based on personal identity card, indeed appropriate with Maqashid Sharia in Hifdz al-‘Irdhi sector.

Bargaining in the Shadow of the Law Reassessed

2021 ◽  
pp. 22-26
Author(s):  
Robert H. Mnookin
Keyword(s):  
At Risk ◽  
Empirical Study ◽  
Dispute Resolution ◽  
Cottage Industry ◽  
Review Articles ◽  
The Future ◽  
The Law ◽  
The One

I’m delighted the editor decided to include an extract from Bargaining in the Shadow of the Law: The Case of Divorce in this volume, and I appreciate the generous comments of Professors Batra, Hollander-Blumoff, and Tippett concerning the article’s importance to the development of dispute resolution scholarship. At least if measured by citations, the article turned out to be seminal to a degree I would never have anticipated in 1979. A 2012 empirical study determined that it is among the one hundred most cited law review articles of all time. Indeed, it ranked nineteenth. A good title obviously helps. In the future, I fear its ranking may be at risk—the phrase “bargaining in the shadow” has become so well known that the metaphor is increasingly invoked without a citation to our article as the scholarly source. So be it; we’ve had a good run. I am comforted by Rebecca Hollander-Blumoff’s observation that the “article provided a template for a cottage industry of other explorations of bargaining in the shadow of the law” outside the divorce context....

The Awareness of Mentality in Public Administration as the Key for the Management of Its Complexity

2020 ◽  
pp. 2212-2235
Author(s):  
Mirko Pečarič
Keyword(s):  
Public Administration ◽  
Personal Characteristics ◽  
The Public ◽  
Starting Point ◽  
The Future ◽  
The Law

Public objectives are mostly pursued within public administration, which despite its apparent Weberian rationality works mainly evolutionarily – by imitating processes or things that prove to be effective in other areas. The present complexity cannot be grasped by endless enumeration of objective factors. Individual and personal characteristics that cannot be controlled only by the law can be a different starting point. Research should be moved to a higher level where they could be controlled and implemented through values if their basic human properties could be known that operate also within public administration. The situational and human complexity is so great that it can only be tamed step by step, through non-stop adjustments, using a central perspective on situations from the highest management. “Entering into the unknown fully prepared for changes” will be the motto of the public administration of the future.

Greek tragedies in West African adaptations

2004 ◽  
Vol 50 ◽  
pp. 1-28
Author(s):  
Felix Budelmann
Keyword(s):  
Greek Tragedy ◽  
Geographical Area ◽  
West African ◽  
The Other ◽  
Academic Interest ◽  
Post Colonial ◽  
Incomplete Knowledge ◽  
Starting Point ◽  
The Future ◽  
The One

Not so many years ago African adaptations of Greek tragedy would have been a most obscure subject for a classicist to write about. But since then, as a result of the everincreasing academic interest in post-colonialism on the one hand, and in the reception of Greek tragedy on the other, a number of discussions have been published, not only by experts in African, and more generally post-colonial literatures, but also by classicists. This article continues their work, focusing in more detail on a narrower, though still large and varied, geographical area:WestAfrica. Much more work, including work within Africa itself, will be necessary in the future to gain a more complete and nuanced picture. Moreover, I should state clearly that, as a classicist, I have only an incomplete knowledge of African literatures and cultures. Therefore, inevitably, much of what I say can itself only be a starting-point for more. However, I believe that such a start is well worth making, as the plays in question hold considerable interest for classicists.

Conclusion

2019 ◽  
pp. 231-246
Author(s):  
Julie Ren
Keyword(s):  
Los Angeles ◽  
Research Agenda ◽  
Urban China ◽  
Urban Theory ◽  
Starting Point ◽  
The Future ◽  
The One ◽  
Research Demands ◽  
The City ◽  
Theoretical Issues

Given the confluence of a vast body of research about urban China and the heated debates about urban theory, revisiting Park seems at first glance like an untimely, limiting tactic for setting a research agenda. Taking Park as a starting point does not, however, dictate rules about speaking in his terms, nor does it require a re-treading of the Los Angeles School critiques of his work. Rather, it can be a valuable way to review the research on urban China in order to situate this work within greater theoretical issues. This concluding chapter reflects on the general issues of exceptionalism and methodology haunting the research on urban China. It suggests that rather than a research agenda like the one Park outlines in his essay on “The City,” perhaps the future of research demands a reconsideration of approach.

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