scholarly journals The Economic Justification of Fiscal Payments: Scientific Understanding and Applied Meaning

Financial law ◽  
2020 ◽  
Vol 10 ◽  
pp. 26-29
Author(s):  
Aleksandr A. Pilipenko ◽  

The article focuses on the theoretical analysis and practical aspects of the economic validity of the fiscal payments. The author provides the economical grounds of the tax using the definition of income. The taxes (or payments to the government), as a type of fiscal payments must be charged on the basis of their economic validity.

2017 ◽  
Vol 9 (2) ◽  
pp. 407-424
Author(s):  
Jamaluddin Jamaluddin

Indonesian reformation era begins with the fall of President Suharto. Political transition and democratic transition impact in the religious life. Therefore, understandably, when the politic transition is not yet fully reflects the idealized conditions. In addition to the old paradigm that is still attached to the brain of policy makers, various policies to mirror the complexity of stuttering ruler to answer the challenges of religious life. This challenge cannot be separated from the hegemonic legacy of the past, including the politicization of SARA. Hegemony that took place during the New Order period, adversely affected the subsequent transition period. It seems among other things, with airings various conflicts nuances SARA previously muted, forced repressive. SARA issues arise as a result of the narrowing of the accommodation space of the nation state during the New Order regime. The New Order regime has reduced the definition of nation-states is only part of a group of people loyal to the government to deny the diversity of socio-cultural reality in it. To handle the inheritance, every regime in the reform era responds with a pattern and a different approach. It must be realized, that the post-reform era, Indonesia has had four changes of government. The leaders of every regime in the reform era have a different background and thus also have a vision that is different in treating the problem of racial intolerance, particularly against religious aspect. This treatment causes the accomplishment difference each different regimes of dealing with the diversity of race, religion and class that has become the hallmark of Indonesian society.


2020 ◽  
Vol 26 (2) ◽  
pp. 170-175
Author(s):  
Grigor Grigorov

AbstractThis report examines the evolution and nature of the concept of motivation. It performs a theoretical analysis of the definitions of motivation and attempts to give a scientific definition of the phenomenon of motivation for practising the military profession. The results of the analysis will enable commanders to understand more clearly military motivation in order to effectively manage their subordinates.


Author(s):  
Olga Mykhailоvna Ivanitskaya

The article is devoted to issues of ensuring transparency and ac- countability of authorities in the conditions of participatory democracy (democ- racy of participation). It is argued that the public should be guaranteed not only the right for access to information but also the prerequisites for expanding its par- ticipation in state governance. These prerequisites include: the adoption of clearly measurable macroeconomic and social goals and the provision of control of the processes of their compliance with the government by citizens of the country; ex- tension of the circle of subjects of legislative initiative due to realization of such rights by citizens and their groups; legislative definition of the forms of citizens’ participation in making publicly significant decisions, design of relevant orders and procedures, in particular participation in local referendum; outlining methods and procedures for taking into account social thought when making socially im- portant decisions. The need to disclose information about resources that are used by authorities to realize the goals is proved as well as key performance indicators that can be monitored by every citizen; the efforts made by governments of coun- tries to achieve these goals. It was noted that transparency in the conditions of representative democracy in its worst forms in a society where ignorance of the thought of society and its individual members is ignored does not in fact fulfill its main task — to establish an effective dialogue between the authorities and so- ciety. There is a distortion of the essence of transparency: instead of being heard, society is being asked to be informed — and passively accept the facts presented as due. In fact, transparency and accountability in this case are not instruments for the achievement of democracy in public administration, but by the form of a tacit agreement between the subjects of power and people, where the latter passes the participation of an “informed observer”.


Author(s):  
Asha Bajpai

The chapter commences with the change in the perspective and approach relating to children from welfare to rights approach. It then deals with the legal definition of child in India under various laws. It gives a brief overview of the present legal framework in India. It states briefly the various policies and plans, and programmes of the Government of India related to children. International law on the rights of the child is enumerated and a summary of the important judgments by Indian courts are also included. The chapter ends with pointing out the role of civil society organizations in dealing with the rights of the child and a mention of challenges ahead.


2019 ◽  
Vol 49 (1) ◽  
pp. 111-140 ◽  
Author(s):  
Ebru Gökalp ◽  
Onur Demirörs ◽  
P. Erhan Eren

Personnel management plays a critical role in the success of public organizations. Our literature review shows that there is a lack of systematic guidance on how to improve Public Personnel Management Process (PPMP) quality. Software Process Improvement and Capability Determination (SPICE) is a process assessment framework that is successfully used by software organizations during the past two decades. The framework can also be used as a baseline to generate process capability models for different specific domains/sectors. We have utilized this approach for the government domain and we developed the process definition of PPMP. To observe the benefits and usability of the model, we have performed a multiple case study, including the assessments of three organizations’ PPMP capability levels and the development of action plans for PPMP improvement. The findings show that the proposed approach is applicable for identifying the PPMP capability levels and is capable of providing a roadmap for moving to the next level.


2021 ◽  
pp. 96-103
Author(s):  
N. Yu. Borzunova ◽  
O. S. Matorina ◽  
E. P. Letunova

The authors of the article consider the criminal- legal characteristics of crimes against representatives of the authorities, in particular, encroachment with the purpose of causing harm to the health, personal integrity, honor and dignity of a representative of the authorities. The definition of the term “representative of the authorities”is given. The main characteristics of a representative of the government are analyzed. Statistical data on the number of convictions and types of punishments in accordance with the provisions of articles of the Criminal Code of the Russian Federation (Articles 318, 319) are summarized. Examples of judicial practice are considered. The ways of improving the criminal legislation are proposed.


Author(s):  
Anastasiya Alekseevna Romanova

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.


Author(s):  
Яна Валерьевна Самиулина

В статье освещен вопрос, связанный с эволюцией понятия терроризма по законодательству России. Актуальность темы определяется, прежде всего, тем, что проявление терроризма представляет собой серьезную угрозу международной и внутренней безопасности каждого отдельного государства, всего международного сообщества в целом. В результате проведенного теоретического анализа отечественного законодательства об ответственности за совершение преступлений террористического характера автором выделено пять исторических этапов (периодов) его становления, представлена их характеристика. В заключение делается вывод о существовании на современном этапе проблемы выработки определения сложного и многогранного понятия «терроризм». Законодательная дефиниция «терроризм» должна быть принципиально полной, содержать характеризующие специфические признаки, соответствующие современным способам его проявлений. Полагаем, что современная дефиниция, изложенная в п. 1 ст. 3 Федерального закона «О противодействии терроризму», пока не идеальна и продолжает требовать к себе внимания со стороны исследователей и законодателя с целью корректировки терминологии. The issue related to the evolution of the concept of terrorism under Russian legislation is examined in the article The relevance of the topic is determined, first of all, by the fact that the manifestation of terrorism is a serious threat to the international and internal security of each individual state, the entire international community as a whole. As a result of the theoretical analysis of domestic legislation on responsibility for crimes of a terrorist nature, the author has identified five historical stages (periods) of its formation, and presented their characteristics. In conclusion, a conclusion is made about the existence at the present stage of the problem of developing a definition of the complex and multifaceted concept of «terrorism». The definition of terrorism should be fundamentally complete, include characterizing specific features characteristic of modern ways of its manifestations. We believe that the modern definition set forth in paragraph 1 of Art. 3 of the Federal Law «On Countering Terrorism» is not ideal yet and continues to require attention from researchers and legislators in order to correct the terminology.


Sign in / Sign up

Export Citation Format

Share Document