scholarly journals Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

2021 ◽  
Author(s):  
Giovanni Occhiali ◽  
Fredrick Kalyango
Keyword(s):  
Low Income ◽  
Tax Compliance ◽  
Preliminary Evidence ◽  
Low Income Countries ◽  
Perceived Fairness ◽  
Self Assessment ◽  
Tax System ◽  
Hard Time ◽  
Credible Threat ◽  
The Cost

Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.

Improving life after stroke needs global efforts to implement evidence-based physical activity pathways

2019 ◽  
Vol 14 (5) ◽  
pp. 457-459 ◽  
Author(s):  
Frederike van Wijck ◽  
Julie Bernhardt ◽  
Sandra A Billinger ◽  
Marie-Louise Bird ◽  
Janice Eng ◽  
...  
Keyword(s):  
Physical Activity ◽  
Low Income ◽  
Best Practice ◽  
Recurrent Stroke ◽  
Cost Effective ◽  
Preliminary Evidence ◽  
Low Income Countries ◽  
Active Lifestyle ◽  
High Quality ◽  
The World

There is an urgent need to improve life after stroke across the world—especially in low-income countries—through methods that are effective, equitable and sustainable. This paper highlights physical activity (PA) as a prime candidate for implementation. PA reduces modifiable risk factors for first and recurrent stroke and improves function and activity during rehabilitation and following discharge. Preliminary evidence also indicates PA is cost-effective. This compelling evidence urgently needs to be translated into seamless pathways to enable stroke survivors across the world to engage in a more active lifestyle. Although more quality research is needed—particularly on how to optimize uptake and maintenance of PA—this should not delay implementation of high-quality evidence already available. This paper shares examples of best practice service models from low-, middle-, and high-income countries around the world. The authors call for a concerted effort to implement high-quality PA services to improve life after stroke for all.

scholarly journals Therapies Out of Reach: Anticancer Drugs and Global Trade Regimes

2018 ◽  
Vol 23 (3) ◽  
pp. 371-387
Author(s):  
Dwaipayan Banerjee ◽  
James Sargent
Keyword(s):  
Anticancer Drugs ◽  
Low Income ◽  
Low Income Countries ◽  
High Price ◽  
Global Trade ◽  
Trade Regimes ◽  
History Of ◽  
Policy Analysts ◽  
The Cost ◽  
New Generation

Medical policy analysts and oncologists have cautioned against the high price of anticancer drugs. They argue that the current drug development model that relies on patents and short-term shareholder value is proving unsustainable, since the cost of the new generation of drugs puts many of them out of reach for the average consumer. The high price of cancer drugs is especially troubling in the context of middle- and low-income countries, where the burden of cancer carries disproportionate impact. To analyse the pricing of anticancer drugs, we examined legal controversies, regulatory treaties and documents, as well as the history of pricing data in India. We also conducted interviews with policy consultants and surveyed financial data filings of major global and Indian pharmaceutical corporations. Our research revealed that global trade agreements have become key barriers to lowering anticancer drug prices. This article argues that in the shadow of the World Trade Organization (WTO) and with Trans-Pacific Partnership (TPP) imminent, serious policy changes are necessary to ensure the survival of generic production in the market for anticancer drugs.

scholarly journals Is physiotherapy an underused approach to prevent surgery in selective musculoskeletal disorders?

2021 ◽  
Vol 20 (2) ◽  
pp. 409-413
Author(s):  
Junaid Amin ◽  
Sameer Gohir ◽  
Umer Qaiser ◽  
Ammar A Siddiqui ◽  
Freah Alshammary ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Musculoskeletal Disorders ◽  
Low Income ◽  
Medical Science ◽  
Low Income Countries ◽  
Long Term Outcomes ◽  
Physiotherapy Intervention ◽  
Musculoskeletal Problems ◽  
The Cost

Objectives: The purpose of the literature review was to appraise the evidence that an early physiotherapy intervention helps to prevent the surgery in selective musculoskeletal disorders. A search of Google Scholar, Web of Science, Scopus, and PubMed was carried out utilizing the terms (“physiotherapy”, “surgery” OR “exercise, surgery” OR “rehabilitation”, “surgery”). Methods: The article titles and abstracts were screened for eligibility and included in the review. The recent literature evidently emphasized that physiotherapy has opted in selective musculoskeletal problems to avoid and delay surgeries. Results: Regardless of recommended conservative treatment option and effectiveness of physiotherapy, a massive gap can be observed between its evidence and practice. Conversely, overuse of diagnostic imaging, surgeries, and medications is present in clinical practice. In most of the clinical problems the long-term outcomes were reported the same with surgical and physiotherapy intervention. Likewise, patients can also get the advantage of better clinical outcome and cost-effectiveness with physiotherapy as compared to surgical intervention. Conclusion: The cost-effectiveness is an important factor in low-income countries where economic aspects of health care are highly considered. These advantages of physiotherapy should be considered by the clinicians, policymakers, patients, and included in the clinical guidelines. Bangladesh Journal of Medical Science Vol.20(2) 2021 p.409-413

scholarly journals MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 203
Author(s):  
I Nyoman Darmayasa ◽  
Yuyung Rizka Aneswari ◽  
Elana Era Yusdita
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
Third Party ◽  
Self Assessment ◽  
Tax Base ◽  
Tax System ◽  
Withholding Tax ◽  
Tax Payers ◽  
Economic Capacity ◽  
Method Approach

The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).

scholarly journals The development of a nano-sized eggshell and titanium dioxide desensitising paste to re-mineralise teeth

2019 ◽  
Author(s):  
◽  
Stanley Chibuzor Onwubu
Keyword(s):  
Calcium Carbonate ◽  
Low Income ◽  
Logistic Equation ◽  
Low Income Countries ◽  
Hydrated Silica ◽  
Dentin Tubule ◽  
The Cost ◽  
Bovine Enamel ◽  
New Evidence

in). Manuscript I established that as the brushing days increase the remineralisation or dentin tubule occluded by each respective desensitising agent improved. It was found that the occluding capabilities of EB@TiO2 were more superior to both Pro-argin and NovaMin products in both saliva and without saliva. Manuscript II described the use of the logistic equation to predict the remineralisation of the EB@TiO2. Manuscript II established that the logistic equation effectively predicted the remineralisation trends of EB@TiO2 and Pro-argin toothpaste (Colgate Pro-relief). Manuscript III assesses the abrasivity of EB@TiO2 in comparison with calcium carbonate, and hydrated silica containing toothpaste. Bovine enamel specimen was used for the in vitro experiment. Manuscript III established that enamel loss from the brushed surface, regardless of the sample group, were statistically different when compared to the covered surface. The study found that the abrasivity of EB@TiO2 were comparable with the calcium carbonate toothpaste. It was also established that EB@TiO2 was less abrasive when compared against hydrated silica containing toothpaste. In conclusion, the experimental finding has exhaustively provided evidence on the suitability of EB@TiO2 as an active ingredient in toothpaste formulation. The study, therefore, provides new evidence and approach for the management of DH, particularly in low-income countries where the cost of oral healthcare may be too high.

A review on Development and Characterization of a Cost-Effective Targeted Quality-Driven Antimalarial Product with an Emphasis on Phytosomes

2021 ◽  
Vol 22 ◽  
Author(s):  
E. Bhargav ◽  
Y. Padmanabha Reddy ◽  
K.B. Koteshwara
Keyword(s):  
Low Income ◽  
Cost Effective ◽  
Low Income Countries ◽  
Development Of Resistance ◽  
Infected Rbcs ◽  
Resistant Strains ◽  
The One ◽  
The Cost ◽  
Neural Network Technology

Abstract : Malaria, a protozoan disease led to numerous deaths and several new million cases raised due to the development of resistance as per the WHO malaria report 2019. This can be overcome by the development of an effective targeted plant-based delivery system through phytosomes that are effective in permeation and bioavailability to treat infected RBCs (parasitic cells). This review article explained the development of targeted Nanophytosomes to overcome resistance, to improve efficacy. This review paper also emphasized various quality-driven developmental approaches in developing an antimalarial product at a reasonable cost. By implementing molecular modeling techniques in development, a significant phytoconstituent with the capability of acting at the target (receptor or enzymes) of the parasite and the one with the capability to overcome drug resistance against resistant strains of parasites can be identified. Absorption Distribution Metabolism Excretion and Toxicity (ADMET) studies information provide a route to the design and formulation of a potent antimalarial agent. Efficient targeted Nanophytosomal formulations can be formulated by functionalizing or conjugating with suitable targets to direct the phytoconstituent to the infected RBCs thereby achieving complete parasitic eradication. Artificial Neural Network technology (ANN), Quality by Design (QbD), molecular dynamics, and simulation studies implementation improves quality and reduces the cost of the product, as these malarial products are much utilized in low-income countries. Hence it can be concluded that targeted developmental quality-driven approaches implementation is essential for effective malarial treatment.

Prevention and Treatment of Doxorubicin-Induced Cardiotoxicity by Dexrazoxane and Schisandrin B in Rabbits

2011 ◽  
Vol 30 (6) ◽  
pp. 681-689 ◽  
Author(s):  
Feifei Che ◽  
Yu Liu ◽  
Caigang Xu
Keyword(s):  
Low Income ◽  
Troponin I ◽  
Low Cost ◽  
Serum Levels ◽  
Low Income Countries ◽  
Schisandrin B ◽  
Protective Effects ◽  
Alternative Drug ◽  
Echocardiographic Parameters ◽  
The Cost

The cost of dexrazoxane, a drug used to provide protection from doxorubicin-induced cardiotoxicity, limits its use in low-income countries. We aimed to see whether schisandrin B, an inexpensive drug, could provide protection equivalent to that provided by dexrazoxane. New Zealand white rabbits were randomly divided into groups and treated with saline, doxorubicin, doxorubicin + dexrazoxane, or doxorubicin + schisandrin B. Doxorubicin-induced damage and the protective effects were studied by recording the echocardiographic parameters and serum levels of superoxide dismutase, malondialdehyde, cardiac troponin I, and brain natriuretic peptide and observing the histology and degree of apoptosis. Schisandrin B had dose-dependent effects in decreasing the magnitude of doxorubicin-induced indicators of cardiomyopathy to a degree that approximated the decrease produced by dexrazoxane treatment. Schisandrin B might be a useful, low-cost alternative drug for this application.

scholarly journals Evaluation of Head Computed Tomography Assessment of Brain Swelling after Acute Traumatic Brain Injury: A Pilot study

2019 ◽  
Vol 38 (04) ◽  
pp. 257-262
Author(s):  
Robson Luis Amorim ◽  
Barbara Albuquerque Morais ◽  
Francisco Otávio Camargo Pereira ◽  
Matheus Fernandes Oliveira ◽  
Almir Ferreira Andrade ◽  
...  
Keyword(s):  
Computed Tomography ◽  
Traumatic Brain Injury ◽  
Brain Injury ◽  
Low Income ◽  
Interobserver Reliability ◽  
Tertiary Hospital ◽  
Low Income Countries ◽  
Brain Swelling ◽  
Good Reliability ◽  
The Cost

Abstract Objective To evaluate the interobserver reliability of a new scale created for quantitatively assessing brain swelling in traumatic brain injury (TBI) patients using the computed tomography (CT) findings in three levels. Methods Computed tomography scans of severe head injury patients were randomly selected from a tertiary hospital image database and evaluated by independent groups of neurosurgeons, neurosurgery residents, radiologists, and intensivists from the same hospital. Each specialist assessed the tomographic findings, applying zero to six points in a new scale. The Kappa coefficient was calculated to assess interobserver agreement. Results The highest reliability coefficient was obtained by the neurosurgeons group (0.791; 95% confidence interval [CI]: 0.975–0.607; p < 0.001), followed by the neurosurgery residents group (0.402; 95%CI: 0.569–0.236; p < 0.001) and by the radiologists group (0.301; 95%CI: 0.488–0.113; p < 0.002). The lowest coefficient was found among the intensivists (0.248; 95%CI: 0.415–0.081; p = 0.004). Conclusion The proposed scale showed good reliability among neurosurgeons, and moderate overall reliability. This tomographic classification might be useful to better assist severe TBI victims, allowing to identify the worsening or amelioration of brain swelling, which should be further investigated. The scale seems to be feasible, even in low income countries, where the cost of intracranial pressure (ICP) monitoring is higher than that of CTs.

scholarly journals PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Uum Helmina Chaeurnisak ◽  
Suyanto Suyanto
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Tax Compliance ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Independent Variables ◽  
System Variables

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

scholarly journals A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System

2021 ◽  
Vol 58 (2) ◽  
pp. 1226-1233
Author(s):  
Ankit Rathi Et al.
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Assessment System ◽  
Perceived Fairness ◽  
Tax System ◽  
Tax Assessment ◽  
Tax Education ◽  
Taxation System

 In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relationship with tax authority, perceived fairness of the tax system, ethics and attitudes towards tax compliance, awareness of offences and penalties, tax education, possibility of being audited etc. we want to know about the perception of taxpayers towards adoption of Artificial Intelligence based tax system.  

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