scholarly journals TAXATION OF FAMILY INCOME UNDER INDIAN TAXATION LAWS A NEW PERSPECTIVE

2020 ◽  
Vol 8 (12) ◽  
pp. 975-978
Author(s):  
Amit Hedau

Since the monarchy pattern of ruling the state to the republic era, one aspect is common i.e taxation. The revenue required for funding the public services and maintaining law and order, various types of taxes are imposed on citizens and organisations by the competent authority. In India, the taxation of income is the exclusive power of Central Government and The Income Tax Act 1961 is the governing Act for the taxation matter. The present paper is conceptual in nature. The author wants to propose a new scheme of taxation of family income. As per the authors proposal the combine income of the family will be charged to tax instead of charging individuals income separately. The authors has given the reference of few prevailing schemes to support his claim. Before writing the conclusion of the paper, the positive and negative aspects of the new proposal are also discussed. The idea behind the new proposal is to condense the disparity in disposal income of individual and family income.

2021 ◽  
Vol 13 (2) ◽  
pp. 213-224
Author(s):  
Cheol Kang ◽  
Ilhak Lee

AbstractThis article examines the development of the Republic of Korea’s strategy to prevent the spread of COVID-19 with particular focus on ethical issues and the problem of politicization of public communication. Using prominent examples of stakeholders who have acted and expressed themselves in highly contradictory ways on the topic of the pandemic, we provide an analysis of how the public health policy discourse has entered into the realm of politicization and elaborate on the danger that this phenomenon poses in terms of rational debate and appropriate policy measures geared toward the public’s safety. Considering the role that the Republic of Korea have had in global media coverage of quarantine policies and epidemic prevention, we believe that our study makes a significant contribution to the literature because it provides a new perspective and insights into the forces at work within and around a prevention strategy that has both been lauded and seen as highly controversial.


Author(s):  
Pandelani H. Munzhedzi

Accountability and oversight are constitutional requirements in all the spheres of government in the Republic of South Africa and their foundation is in the Constitution of the Republic of South Africa of 1996. All spheres of government are charged with the constitutional mandate of providing public services. The level of responsibility and public services provision also goes with the level of capacity of a particular sphere. However, most of the direct and visible services that the public receives are at the local sphere of government. As such, enormous resources are channelled towards this sphere of government so that the said public services could be provided. It is imperative that the three spheres of government account for the huge expenditures during the public service provision processes. The parliaments of national and provincial governments exercise oversight and accountability over their executives and administrations through the Public Accounts Committees, while the local sphere of government relies on the Municipal Public Accounts Committees. This article is theoretical in nature, and it seeks to explore the current state of public accountability in South Africa and to evaluate possible measures so as to enhance public accountability. The article argues that the current public accountability mechanisms are not efficient and effective. It is recommended that these mechanisms ought to be enhanced by inter alia capacitating the legislative bodies at national, provincial and local spheres of the government.


Author(s):  
Henriko Ganesha Putra ◽  
Erwin Fahmi ◽  
Kemal Taruc

Occupancy is a basic need of every human being. As mandated by the 1945 Constitution, the State guarantees the fulfillment of citizens' needs for decent and affordable dwellings in the framework of developing Indonesian people who are wholly, self-conscious, independent and productive. The Public Housing Savings (Tapera) in accordance with Law of the Republic of Indonesia number 4 of 2016, is a long-term fund storage program that is used for housing finance, especially for Low-Income Communities (MBR). BAPERTARUM-PNS is an important lesson on how the goals of the housing savings are not utilized as retirement savings by most participants. The problem with this study is whether Tapera can be a solution for MBR in reaching funding for housing or repeating the failure of the BAPERTARUM-PNS program. Data collection from the Central Government, BP Tapera, and the Provincial Government of DKI Jakarta will be analyzed in the form of modeling of potential national and regional participation in and utilization of Tapera in DKI Jakarta Province. The results of the modeling analysis indicate a gap between Tapera's policies and people's expectations of a housing finance affordability solution for the MBR. AbstrakHunian merupakan kebutuhan dasar setiap manusia. Sebagaimana amanat UUD 1945, Negara menjamin pemenuhan kebutuhan warga negara atas tempat tinggal yang layak dan terjangkau dalam rangka membangun manusia Indonesia seutuhnya, berjati diri, mandiri, dan produktif. Tabungan Perumahan Rakyat (Tapera) sesuai Undang-Undang Republik Indonesia nomor 4 tahun 2016, merupakan program penyimpanan dana jangka panjang yang dimanfaatkan untuk pembiayaan perumahan, terutama bagi Masyarakat Berpenghasilan Rendah (MBR). BAPERTARUM-PNS menjadi pelajaran penting bagaimana ketidakberhasilan tujuan dari tabungan perumahan yang dimanfaatkan sebagai tabungan pensiun oleh sebagian besar peserta. Permasalahan dari studi ini adalah apakah Tapera dapat menjadi solusi bagi MBR dalam menjangkau pembiayaan untuk memperoleh hunian atau mengulangi ketidakberhasilan program BAPERTARUM-PNS. Pengumpulan data dari Pemerintah Pusat, BP Tapera, dan Pemerintah Provinsi DKI Jakarta akan dianalisis dalam bentuk Pemodelan potensi kepesertaan dan dana pemanfaatan Tapera secara nasional maupun regional di Provinsi DKI Jakarta. Hasil dari analisis pemodelan tersebut mengindikasikan adanya celah (gap) antara kebijakan Tapera dan harapan masyarakat akan hadirnya solusi keterjangkauan pembiayaan hunian bagi MBR. 


2020 ◽  
Vol 17 ◽  
pp. 00143 ◽  
Author(s):  
Niyaz Azatovich Safiullin ◽  
Gulnara Rinatovna Valieva ◽  
Dzhaudat Ibragimovich Faizrahmanov ◽  
Luisa Nizamovna Savushkina ◽  
Chulpan Malikovna Kurakova

The article discusses the features of the provision of public services in electronic form. The dynamics of the provision of public services in the Republic of Tatarstan is given. A review of the existing methodologies for assessing the quality of the provision of electronic public services is given. The authors’ methodology for assessing the quality of the provision of state and municipal services in electronic form is proposed. An authorized executive body has been identified which is responsible for organizing the assessment of the quality of services. Formulas of individual indicators of the technique are developed. As an example, the assessment of the provision of the public service “Providing information obtained in the course of accounting for reclaimed land” is calculated. A polygon of the effectiveness of the provision of state and municipal services in electronic form is proposed. Measures to eliminate identified deficiencies in the provision of services are proposed. The authors make the conclusion about the importance of assessing the quality of services and the relevance of the proposed methodology.


2021 ◽  
Vol 1 (1) ◽  
pp. 71
Author(s):  
Maulida Zulia Irmajayanti ◽  
Totok Sudaryanto ◽  
Antikowati Antikowati

The concept of the welfare state upholds the existence of the legal system under the premise of legal certainty and the protection of basic human rights. Paragraph IV of the 1945 Constitution of the Republic of Indonesia emphasizes the existence of “state obligations” and “the government duty” to protect and serve all public interest. The normative basis of the Constitution was translated as the national principle to embody the public services. The Public Service Law Number 25 of 2009 is a formulation of legal certainty. However, the main problem that occurs in the public services is maladministration in bureaucracy. It is important to build interpretations of the authority attached to the bureaucratic system or on subjects who become government officials. By analyzing the Constitution, this article states that the government official dimensions must be considered as an interrelated issue, so that the articulate practice must be seen as inherent social conditions. Keywords: Responsibility, Government Officials, Maladministration.


Author(s):  
Gulnara Bayazitova

The article examines the tradition of formation of the concepts “family” (famille) and “household” (ménage) in the political theory of the French lawyer, Jean Bodin. The article looks into different editions of Six Books of the Commonwealthto explore the connotations of the key concepts and the meaning that Bodin ascribed to them. As secondary sources, Bodin uses the works by Xenophon, Aristotle, Apuleus, and Marcus Junianus Justin, as well as the Corpus Juris Civilis. Bodin examines three different traditions, those of Ancient Greece, Ancient Hebrew, and Ancient Rome. Each of these traditions has its own history of the concepts of the “family” and of the “household”. Bodin refers to ancient traditions for polemics, but eventually offers his own understanding, not only of the concepts of “famille” and “ménage”, but also of the term «République», defined as the Republic, a term that (with some reservations) refers to the modern notion of state. The very fact that these concepts are being used signifies the division of the political space into the spheres of the private and the public. Furthermore, the concepts of the “family” and of the “household” are key to understand the essence of sovereignty as the supreme authority in the Republic. The author concludes that the difference between Bodin’s concepts of the “family” and the “household” lies not only in the possession of property and its legal manifestation, but also in the fact that the “household” is seen by Bodin as the basis of the Republic, the first step in the system of subordination to the authority.


2019 ◽  
Vol 5 (2) ◽  
pp. 45
Author(s):  
Filomena Occhiuzzi

: The paper proposal is focused on the evolution of a specific legal instrument, which consists of the Central government’s power to “dissolve” municipal councils in the case of infiltrations by organized crime. In Italian administrative legislation, local councils may be dissolved for several reasons such as the ongoing violation of the law and the neglect of duty, but one of the most debated causes is the interference and the pressure that organized crime may exercise on the members of municipal councils. This specific administrative law instrument is defined in art. 143 T.U.E.L. and is part of a series of public anti-mafia policies. It was introduced in 1991 as an emergency law to cope with the risk of maladministration due to local authorities’ subjugation to criminal power (Mete, 2009). The aim of the dissolution of local councils is to preserve constitutional and fundamental values such as democracy and the rule of law, but it is a very severe legal tool as it affects a democratically elected community. This instrument is also closely related to the prevention of corruption in the public sector, as often the infiltrations by organized crime in municipalities are due to the corruption of public officials. The institution in charge of applying this legal tool is the Prefect, which has the power to enforce the orders of the central government and oversees local authorities. The procedure for the adoption of this instrument involves the major constitutional bodies such as the Parliament, the Ministry of Interior and the President of the Republic.


Author(s):  
Rusen Keles

International Encyclopaedia of the Social Sciences defines local government as a public entity which is a sub-unit of a state or of a region, charged with the determination and carrying out of certain public policies in a relatively small territory. Local authorities are created to respond to certain needs of the inhabitants in local communities. These are mainly administrative, political and social factors. Leaving aside a few exceptionally small states, carrying out of all the public services from a single center is almost impossible. In order to ensure efficient performance of public services and to avoid both “appoplexy” at the center on one hand, and “anemia” in the periphery, there is a need to reduce the load on the shoulders of the central government and to take necessary measures to strengthen local authorities.


2020 ◽  
Vol 5 (1) ◽  
pp. 103-118
Author(s):  
Intan Meitasari ◽  
Shinta Hadiyantina ◽  
Indah Dwi Qurbani

ABSTRAKPemerintah pada hakekatnya menyelenggarakan fungsi pelayanan publik kepada masyarakat. Karena itu pemerintah berkewajiban dan bertanggungjawab untuk memberikan pelayanan publik yang baik dan professional, namun pelayanan publik yang diberikan oleh penyelenggara pelayanan publik di rasa masih belum maksimal, hal ini di tandai dengan masih banyaknya praktik-praktik Maladministrasi dan pengaduan dari masyarakat. Ombudsman Republik Indonesia yang dibentuk dan disahkan dalam Undang-Undang Nomor 37 Tahun 2008 Tentang Ombudsman Republik Indonesia, yang memiliki tugas dan fungsi untuk mengawal proses pelayanan publik yang efisien, efektif, dan terlepas dari kolusi, korupsi, dan nepotisme (KKN). Selain itu Ombudsman juga memiliki wewenang dalam menyelesaikan sengketa pelayanan publik dengan cara mediasi, konsiliasi dan ajudikasi khusus atau ganti rugi yang dapat di putus oleh Ombudsman. Kenyataannya Ombudsman hanya mampu memberikan rekomendasi kepada terlapor, untuk tindakan selanjutnya tergantung dari itikad baik terlapor, karna rekomendasi yang di berikan oleh Ombudsman tidak bersifat mengikat. Selain itu terdapat ketidak relevasian antara Undang-Undang Pelayanan Publik dan Undang-Undang Ombudsman sehingga perlu adanya pembaharuan dalam kedua Undang-Undang tersebut, dan perlu di atur lebih lanjut terkait Peraturan Presiden Tentang mekanisme dan tata cara pembayaran ganti rugi ajudikasi khusus.Kata kunci: ajudikasi khusus; ombudsman; pelayanan publik; urgensi. ABSTRACTThe government is essentially carrying out the function of public services to the community. Therefore the government is obliged and responsible to provide good and professional public services. However, the public services provided by the public service providers are felt still not optimal, this is marked by the many practices of maladministration and complaints from the community. The Ombudsman of the Republic Indonesia which was formed and approved in UUD (Indonesian constitution) Number 37 of 2008 concerning of the Ombudsman of the Republic Indonesia, which has the duty and function to oversee the process of public services that is efficient, effective, and free from collusion, corruption and nepotism. In addition, the Ombudsman also has the authority to resolve public service disputes by means of mediation, conciliation and special adjudication or compensation that can be decided by the Ombudsman. In reality the Ombudsman is only able to provide recommendations to the reported, for further action depends on the reported good faith, because the recommendations given by the Ombudsman are not binding. In addition, there is an irrelevance between the Public Service Act and the Ombudsman Law, so there is a need for reforms in both of these Laws, and it needs a renewal to the both of the Act, and also needs to be regulated further related to the Presidential Regulation concerning the mechanism and procedures for paying special adjudication compensation.Keywords: ombudsman; public services; special adjudication; urgency.


2019 ◽  
Vol 10 (1) ◽  
pp. 60
Author(s):  
Kai-Jo Fu ◽  
Teng-Wen Chang

With the growing significance of public services in developed countries, there is an increased interest in the role of service innovation in governments. While most studies provide empirical analysis on how innovation serves as a promising means of improving public services, little attention has been paid to recognizing which assets and dynamic capabilities are at the heart of service innovation and how successful examples can be identified or classified. The view on this subject remains fragmented, reflecting the need to explore how institutional incentives affect public service innovation. Therefore, the focus of this study is to theorize the concept of service innovation in the public sector to achieve a consensus regarding what types of competitive strategy are the main components of innovation-based public services and to what extent their emergence can be set in motion by institutional design or policy interventions. Based on applications of the public service innovation awards launched by the central government in Taiwan, this paper illustrates the trajectory of innovation through the different approaches of public management. The methods of data collection and analyses of the award-winning agencies are outlined, followed by cluster analysis. The results of the analyses and findings are discussed, and finally, implications for theory and practice are provided.


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