scholarly journals The Principle of Taxation Fairness from the Positions of Tax Sovereignty and the Rule of the People

Taxes ◽  
2021 ◽  
Vol 1 ◽  
pp. 13-16
Author(s):  
Mikhail N. Sadchikov ◽  

The principle of justice is the principle of the entire system of law. The principle of fair taxation is the one of the basic principles of tax law. It is crucial question to find out the content of this principle. To author opinion there is public justice taxation but not individual fair taxation. That is to say, the taxation is unfair for individual sometime but it is fair taxation for social purposes. The public fair taxation principle is based on the tax sovereignty and it is generated by democracy. The article discusses the difference in the content of this principle in different states. For example it can be find out from different approaches of states to the progressive taxation question.

2021 ◽  
Vol 29 (1) ◽  
pp. 36-61
Author(s):  
Michael Poznic ◽  
Rafaela Hillerbrand

Climatologists have recently introduced a distinction between projections as scenario-based model results on the one hand and predictions on the other hand. The interpretation and usage of both terms is, however, not univocal. It is stated that the ambiguities of the interpretations may cause problems in the communication of climate science within the scientific community and to the public realm. This paper suggests an account of scenarios as props in games of make-belive. With this account, we explain the difference between projections that should be make-believed and other model results that should be believed.


2021 ◽  
pp. 53-96
Author(s):  
Alexis Easley

This chapter provides an in-depth examination of the career Eliza Cook. After publishing her first book, Lays of a Wild Harp, Cook submitted verse to the Weekly Dispatch and soon thereafter became its house poet. By 1847, Cook was serving as editor of the paper’s ‘facts and scraps’ column, a position that enabled her to hone her editorial skills and publish the work of fellow women writers. Cook’s masculine appearance violated the poetess norm of the period, as did her romantic partnership with American actress Charlotte Cushman, but this seemed only to enhance her image as an eccentric yet accessible poet of the people. In 1849, she parlayed this fame into the founding of her own Eliza Cook’s Journal, which initially surpassed Dickens’s Household Words in popularity. Yet as the 1840s gave way to the more conservative 1850s, Cook was frequently the target of gender-trolling attacks in the popular press, which defined her as a sexual deviant on the one hand and a second-rate poet on the other. This notoriety may have been one factor that forced her to retreat from the public eye in 1852—a move that initiated her gradual disappearance from literary history.


2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
M Grbic ◽  
D Stimac Grbic ◽  
L Stimac ◽  
Z Sostar

Abstract Introduction The coronavirus outbreak has set off alarms around the world, leading to border closures, trade controls, travel bans and other measures. The Wuhan coronavirus epidemic continues to spread globally to the new European hotspot in Italy. New information about the epidemic and the virus is changing rapidly as the virus spreads and appears in parts of the world. Although official announcements by the Croatian Government and Crisis Staff calmed the public with pictures and data on the disease, it showed something else that heightened public concern and caused two conflicting phenomena among citizens - on the one hand, the majority showed understandable doubt about the information that could have raised the concern for their own health while the rest of the population ignored the facts. The market showed complete unwillingness to cope with this epidemic and a chronic shortage of protective equipment (masks, disinfectants...) emerged. Most of the citizens' queries and concerns were moving in the direction of personal protection, child protection and justification for holding large gatherings. Results By March 8, 2020, twelve COVID-19 patients were recorded in Croatia, of which 5 were patients in Rijeka, 3 in Zagreb and 4 in Varaždin. The first sick person is a Croatian citizen from Zagreb who became infected during his stay in Italy (Milan, Lombardy province). Conclusions In this crisis, several basic principles of crisis communication with the public have been forgotten: The first source of communication often becomes the source against which everyone else is measured.Accuracy is crucial to credibility.Emotion cannot be countered by facts. People must first know that the government cares.The public should regain a sense of control over circumstances beyond control.A lack of public respect in a crisis undermines trust.Honesty is fundamental to maintaining trust. Key messages Accuracy is crucial to credibility. Emotion cannot be countered by facts.


2014 ◽  
Vol 20 (1) ◽  
Author(s):  
Peter J. Pitts

The role of marketing communications is to advance the bottom line and the public good – and not necessarily in that order. Giving back is an integral part of the New Normal. And there has never been a better tool to accomplish this mission than social media.But healthcare marketing –and particularly of the regulated variety --is between a rock and a hard place. On the one hand, marketers understand the importance and opportunity in social media. It’s where the people are. It’s where the action is. But then there are all those pesky regulatory concerns.As Walter O’Malley –the man who moved the Brooklyn Dodgers to Los Angeles once commented, “The future is just one damn thing after another.”


1974 ◽  
Vol 4 (2) ◽  
pp. 229-240 ◽  
Author(s):  
David Copp

In his book, A Theory of Justice, John Rawls suggests that a theory of social justice is satisfactory only if it has both of two characteristics (pp. 182, 6). First, it must be capable of serving as the “public moral basis of society” (p. 182). That is, it must be reasonable to suppose that it would be strictly complied with while serving as the public conception of justice in a society which is in favourable circumstances—a society in which the people would strictly comply with any public conception of justice if the strains of commitment to it were not too great, given the general facts of psychology and moral learning (p. 145, cf. pp. 8, 175-83, 245-6). Second, a theory of justice must characterize “ … our considered judgements in reflective equilibrium” (p. 182).


2017 ◽  
Vol 13 (2) ◽  
pp. 110-117
Author(s):  
Desi Nur Yuniyanti ◽  
Elza Ismail ◽  
Joko Susilo

An effort done to decrease dependence toward rice flour is by changing rice flour with pumpkin. High potentcy of pumpkin andmung beans production in Indonesia is not matched with the public interest on its utilization. Nagasari is a white-coloredtraditional cake with chewy texture and is filled with banana.The addition of yellow pumpkin and mung beans can provideadditional nutrients and as an alternative healthy snack. The research was aimed to know the effect of pumpkin and mungbeans addition on nagasari reviewed from physical properties, organoleptic and nutrient content of nagasari. This researchwas a quasi experimental with simple random sampling. The data of physical properties was analized descriptively. Data offavorite level test was analyzed using Kruskal-Wallis test and if there were differences, it would be continued by Mann-Whitney test. The physical properties of Nagasari with pumpkin addition made the yellow colour looks brighter, its aromawould be decreased and the pumpkin aroma would be stronger, the sweet taste of it will be dominant and the chewy texturecould be decreased. The favorite level of nagasari with variation of pumpkin and mung beans based on the quality of colour,aroma, taste, and texture was significantly different (p<0,05). The addition of pumpkin in nagasari showed the difference ofbetakaroten, so that the more pumpkin added the more betakaroten content. The addition of mung beans in nagasari showedthe difference. Nagasari with mung beans showed the protein content was higher than the one without mungbeans addition.The content of energy, carbohydrate, and fat were not matched with the theory. It might be caused by biased of the researchwhich did not take nagasari sampling homogeneously. Conclusion: There was an effect of pumpkin and mung bean sadditiontoward the physical properties, organoleptic and the nutrient content of the nagasari traditional food.


2018 ◽  
Vol 2 (1) ◽  
pp. 38
Author(s):  
Erma Rusdiana

Indonesian Constitution states that all people of Indonesia are entitled to equal treatment before the law as stated in Article 28 D, paragraph 1 of the 1945 Constitution, but they are not always easily access it. The principle of justice is simple, fast and low cost can’t be reached by most people. Currently, there is also a change and dynamics of complex societies and regulations in some legislation. It also has implications on the public nature of the criminal law has shifted its relative entered the private sphere with known and practiced penal<em> </em>mediation.<strong> </strong>Issues raised in this paper is the concept of criminal law enforcement based on the existence of pluralistic and penal mediation as an alternative solution-in the practice of the criminal settlement. Of the studies that have been done that the concept of legal pluralism is no longer emphasizes the dichotomy between the legal system of the state on the one hand with the legal system of the people folk law and religious law on the other side. That law enforcement-based pluralistic more emphasis on interaction and co-existence of the workings of the various legal systems that affect the operation of norms, processes and institutions in masyarakat.Polarisasi law and penal mediation mechanisms can do, as long as it is earnestly desired by all parties ( suspects and victims), as well as to reach a wider interest, namely the maintenance of social harmony. In summary penal mediation would have positive implications philosophically that achieved justice done fast, simple and inexpensive because the parties involved are relatively small compared through the judicial process with the components of the Criminal Justice System


2020 ◽  
Vol 1 (4) ◽  
pp. 229-235
Author(s):  
St. Rahmawati Hamzah ◽  
Hamzah B

Abstrak: Kasus stunting di Indonesia masih tergolong tinggi dengan menyentuh angka 30,8%. Angka ini masih jauh dari standar WHO yaitu 20%. Angka prevalensi stunting di Sulawesi Utara sebesar 25,5%, meskipun angka stunting Sulawesi Utara di bawah angka nasional (30,8%) namun masih ada empat daerah dengan angka prevalensi stunting yang cukup tinggi termasuk kabupaten Bolaang Mongondow sebesar 30,6%. Tujuan pengabdian ini adalah untuk meningkatkan pengetahuan masyarakat Desa Muntoi Kecamatan Passi Barat Kabupaten Bolaang Mongondow tentang pencegahan stunting. Metode yang digunakan adalah ceramah interaktif dan tanya jawab. Hasil penyuluhan menunjukkan bahwa rata-rata skor pengetahuan masyarakat tentang stunting pada saat pre-test adalah 10,43 dan pada saat post-test meningkat menjadi 19,60. Dampak pengabdian ini adalah meningkatnya pengetahuan masyarakat tentang pencegahan stunting dengan perbedaan nilai rata-rata skor pengetahuan peserta penyuluhan pada saat pre-test dan post-test dengan angka 9,17. Untuk itu disarankan kepada masyarakat khususnya pada ibu untuk melakukan pencegahan stunting dengan pemenuhan asupan gizi selama hamil, melahirkan dan anak sebelum usia 2 tahun.Abstract: Stunting cases in Indonesia are still high, touching 30.8%. This figure is still far from the WHO standard of 20%. The stunting prevalence rate in North Sulawesi is 25.5%, although North Sulawesi's stunting rate is below the national rate (30.8%), there are still four regions with a fairly high stunting prevalence rate including Bolaang Mongondow district of 30.6%. The purpose of this service is to increase the knowledge of the people of Muntoi Village, Passi Barat District, Bolaang Mongondow Regency about the prevention of stunting. The methods used are interactive lectures and question and answer. The results showed that the average score of public knowledge about stunting at the pre-test was 10.43 and at the time of the post-test it increased to 19.60. The impact of this service is an increase in public knowledge about stunting prevention with the difference in the mean score of knowledge of the extension participants during the pre-test and post-test with a figure of 9.17. For this reason, it is recommended to the public, especially mothers, to prevent stunting by fulfilling nutritional intake during pregnancy, childbirth and children before the age of 2 years.


2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Rachmi Ariyani ◽  
Endiyono - Endiyono

Objective: Understand Effect of Education Mitigation of Disasters Land landslide against Preparedness Society in Rural Melung District of Kedungbanteng Regency of Banyumas. Methods: This study uses quantitative methods with quasy experimental designs through the one group pretest-posttest design approach. Test were used in research this is a test paired sample t test with a number of 50 respondents were taken by proposive sampling. Results: Result statistical test p-value = 0.0001 ( p-value < 0.05) which means that there are significant landslide disaster mitigation education to the knowledge society in the village of the District Melung Kedungbanteng Banyumas Regency. This influence is indicated by an increase of 5,640 points from the score before training of 6,140. The difference of 5,640 is statistically significant.Conclusion: The preparedness of the village community in melung is included in the category of being ready to face the possibility of a landslide disaster, before the training knowledge of the people of 6,15 but after the knowledge of the rise of 11,78.Keywords: Mitigation disasters soil landslides, Preparednes, Education.


2020 ◽  
Vol 24 (2) ◽  
pp. 103-114
Author(s):  
Indra Muizniece ◽  
Anna Kubule ◽  
Lauma Zihare ◽  
Dagnija Blumberga

AbstractThis study is a follow-up to previous research on the use of a transdisciplinary approach in the analysis of factors that influence bioeconomy development and interactions between them. It is very important to consider the significance of public opinion while performing transdisciplinary research. This study integrates public opinion in the bibliometric analysis method by using grey data from information available in the public information space: mass media and social networks. The network of factors influencing the development of bioeconomy, created with the help of social network analysis method, was compared with the one obtained from bibliometric analysis of SCOPUS database in order to find out the difference between scientific tendencies and the overall atmosphere in the information space. Although the structure of these networks varies, there is a common tendency in literature to identify the following factors as the key factors in the development of the bioeconomy: research and innovations; technology; energy and energy consumption.


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