scholarly journals Justification of tax regulation tools to support the poor

2020 ◽  
Vol 18 (3) ◽  
pp. 45-57 ◽  
Author(s):  
Oleksii Naidenko

The system of taxation of personal income in Ukraine does not allow fully implementing the principle of social justice, which is regulated by the Tax Code of Ukraine. This is because in many cases, the taxpayers’ solvency is not taken into account when setting tax rates. The Ukrainian legislation does not regulate the list of poor people, and there is no clear compensatory mechanism of assistance to these social groups. As a result, the number of poor people is growing and, therefore, the social tension is increasing in Ukraine. The article focuses on the poor performance of Ukraine in various indices of socio-economic development, which results in the growth of poor people. There was no clear legislation to classify the poor in Ukraine. A list of poor people is offered. The main directions of poverty reduction in European countries are analyzed. Attention is drawn to the poor status of poverty reduction in Ukraine through tax policies, due to the poor implementation of the Poverty Reduction Strategy by the executive authorities. The instruments of tax regulation of low-income population in EU countries are considered, the main ones being tax rebate (tax credit), tax exemption, non-taxable minimum, and reduced tax rate. The list of instruments for tax regulation of low-income population in EU countries and Ukraine is summarized. The progressive scale of taxation of personal income is substantiated. The list of poor people is generalized. A non-taxable minimum income indicator is proposed based on the indicator used to determine the limit for applying the tax social benefit. Given the experience of EU countries, the introduction of separate instruments for tax regulation of low-income groups in Ukraine is justified.

2020 ◽  
Vol 5 (2) ◽  
pp. 269
Author(s):  
Muhammad Zainul Arifin ◽  
Muhammad Syahri Ramadhan ◽  
Happy Warsito ◽  
Ardian Nugraha

The process of implementing the concept of a welfare state by the Indonesian government towards its people is a problem of poverty. The number of needy people in Indonesia is enormous. This is what underlies poverty to be considered a serious problem so that the Indonesian government provides specific regulations related to poverty handling through the issuance of Law no. 13 of 2001 concerning Management of the Poor. In the South Sumatra region, particularly the city of Palembang itself, the problem of poverty is a big task that must be faced by regional officials and other related agencies. The Social Service of South Sumatra Province stated that Palembang City was the city with the highest number of poor people compared to other districts / cities in South Sumatra. This of course requires the right policies in handling it, one of which is through the issuance of the Regional Regulation of South Sumatra Province Number 7 of 2017 concerning poverty reduction in South Sumatra


10.1068/d306 ◽  
2002 ◽  
Vol 20 (5) ◽  
pp. 581-596 ◽  
Author(s):  
Jeff Crump

During the 1990s, local and federal urban policymakers, neoliberal politicians, and advocates for the poor came to a broad consensus: the geographic concentration of low-income, minority residents in public housing projects located in the inner city constitutes the fundamental problem facing US cities. Accordingly, to solve the problems allegedly associated with the spatial concentration of poverty, public housing, which concentrates low-income people in the inner city, must be demolished and the residents relocated. In this paper I argue that such federal public housing policies are based on a conceptually inadequate understanding of the role of space and of spatial influences on poverty and on the behavior of poor people. The use of spatial metaphors such as the ‘concentration of poverty’ or the ‘deconcentration of the poor’ disguises the social and political processes behind poverty and helps to provide the justification for simplistic spatial solutions to complex social, economic, and political problems.


2013 ◽  
Vol 12 (2) ◽  
pp. 134-155 ◽  
Author(s):  
Brian S. McKenzie

Scholarly discussions of accessibility and spatial mismatch largely ignore transit's role in linking vulnerable populations to opportunity. Yet as the nation's low–income population has become more suburban in recent decades, transit access may become an increasingly valuable, yet scarcer link to opportunity for those with the fewest resources and housing options. This study explores differences in transit access for neighborhoods with high concentrations of heavy transit users. Using data from the 2000 Census and the 5–year 2005–2009 ACS, it compares changes in transit access levels across neighborhoods with high concentrations of blacks, Latinos, and the poor in Portland, OR. Results show that Portland's neighborhoods of Latino concentration had the poorest relative access to transit. Further, levels of transit access declined for neighborhoods of black and Latino concentration during the study period.


2016 ◽  
Vol 4 (10(SE)) ◽  
pp. 50-56
Author(s):  
Shankar ◽  
N.Senthil Kumar

Poverty is a term with which manly developing countries are suffering. The poor people one of basic need for financial requirements to socio economic developments. Micro-finance has become one of the most effective interventions for economic empowerment of the poor. The experience across India and other countries has shown a robust potential of Microfinance to integrate with the development issues thereby significantly impacting the lives of poor. In this research paper indicates that role micro finance large contribution to economic development of poor people as well as challenges, opportunity and poverty reduction through micro finance.


2019 ◽  
Vol 11 (1) ◽  
pp. 151-184
Author(s):  
Hamzah Hamzah

One of the major problems that the developing countries face is the lack of state revenues to cover all required expenses. Zakat is completely different from taxes, because it is a direct solution for poor people because it goes with the same type of property from the rich to the poor (not like the most of the poverty reduction programms which go in shape of projects for the poor), also Zakat has its own fixed resources and fixed legal channels of spending. Zakat is considered a form of charity that must be paid from a person`s wealth (when his/her wealth exceeds or reaches a “specific amount” of money (or othertypes of wealth like gold) So when the wealth reaches this level or (the specific amount ) the person who owns this wealth should pay a specific amount for the poor and this amount goes to the poor named Zakat. At the time of prophet Mohamed, he was sending the officials to collect money of Zakat, as it was mentioned for example , when he sent Muaaz Ibnu Jabal to govern Yemen, he ordered him to collect money of Zakat. Also in the time of the second gonernant in Islam (Khalifah). At the time of the third Khalifah Umar, where the state was expanded, Umar still interes ed in collecting Zakat but with a new way in terms of two perspectives, first collecting it from both outward and inward money, second by establishing “a Zakat organization” to be the ideal solution in dealing with Zakat. At the time of umar the revenues of Zakat became a huge amount, until Umar decided to give a salary for The periods after that the governants were not interested so much to collect Zakat by themselves and from the outward and inward money, because total toll became very huge so they decided to leave this mater up to the eligible Muslims to pay their Zakat, but in the later on periods of time the Muslims became less aware by the religious practises so the total toll of Zakat became less than periods of the prophet and Khalifah and not sufficient to satisfy the basic needs of the poor in the Muslim countries. To conclude from that, the best total yield of Zakat was happened when it was collected and distributed through an organization with a great attention from the leader of the state, so this paper will be describe about zakat persepective Hadis Maudu’ in the first time of Islam. 


2020 ◽  
Author(s):  
Hasmin Tamsah ◽  
Mariah

Poverty is a complex social problem, therefore handling must be complex. This paper aims to uncover the real conditions of the poor in South Sulawesi using resource grounded. Research shows that poor people in South Sulawesi forced to live in slum housing or live in a cramped room, inadequate sanitation, and no proper health standards. They work in the informal sector as a handyman bentor, pedicab drivers, masons, fishermen, or agricultural labourers. This has resulted in their income is very low, the average median IDR5.218 per day per person or IDR36.526 per day per family, while the expenditure of the poor at IDR6.147 per day per person or at IDR43.031 per day per family. Low income causes a very low level of education. The long -term problem, if it is down to the next generation, will be very dangerous for the survival of their families in particular and the next generation in general.


2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
T Novakovic ◽  
M Jevtic ◽  
L j Popović ◽  
D j Ćosić

Abstract Issue/problem It is recognized that is very important to have an instrument to mitigate risks and reduce the vulnerability of poor and low-income households, especially in disasters. Health risks are often identified by the poor people as the greatest and costliest risks they face. Millions of people worldwide fall into poverty as a result of excessive healthcare costs because the state doesn’t provide them health insurance. Health problems not only impact household budget, but also reduce the productivity and reduce the opportunity for growth. Therefore the reform of social systems poses a considerable challenge. Description In order to remedy the situation, global actors like World Health Organization (WHO, International Labour Organization (ILO), the World Bank (WB) advocate for a special category of insurance, health micro-insurance (HMI), as a medium term solution for health care financing, that tends to access equitable and quality health care. HMI was created to promote insurance coverage among economically vulnerable sections of society. It is one of the potential ways that might provides the protection of low-income people against specific perils in exchange for regular premium payment proportionate to the likelihood and cost of the risks involved. Results As a health care financing mechanism, HMI has a short history, but offers the following benefits: it can improve the access of certain vulnerable populations to healthcare, develop more suitable services, facilitate the participation of civil society and limit fraud, educate populations about social security. Lessons This instrument has not been conceptualized to compete or replace public social protection. Rather, it is most effective when embedded into a comprehensive social protection framework which includes informal, private and other risk management strategies of preventive measures, mitigation and suitable coping strategies. Key messages HMI can mitigate the risks of population and groups, ill health and provides hope that the poor will receive reliable and adequate access to affordable health care. HMI can be seen as a tool for better public health in vulnerable and poor communities.


2020 ◽  
Vol 1 (2) ◽  
pp. 189-200
Author(s):  
Septi Ayuna Hendra Liza ◽  
Evi Lorita ◽  
Yusuarsono Yusuarsono ◽  
Bando Amin C Kader

PKH is a program launched by the government in the context of accelerating poverty reduction while at the same time improving the quality of human resources, especially in the very poor community groups throughout Indonesia. This program is specialized in two components, namely education and health. However, the program which is expected to create a quality of life for the poor, especially in the field of education and health, still has problems in implementing it in the field. The problem is that in practice there are still things that are not in accordance with the procedures that apply to the PKH general manual. The first problem is the uneven number of poor people who get aid funds from PKH. To  find out the results of the 2019 program, that is by evaluating using six indicators. Through this type of qualitative research with descriptive research type, the researcher determines that this informant consists of key informants and key informants. Data collection techniques in this study used observation, interview and documentation techniques. This study aims to determine the results of the implementation of the PKH in Batu Raja Village, Pondok Kubang Sub-District, Central Bengkulu Regency by evaluating the implementation of the program in 2019. From the research and analysis of data conducted, it shows that the implementation of the program has run effectively. This is based on evaluation indicators done by the researcher.


2017 ◽  
Vol 15 (1) ◽  
pp. 43-56
Author(s):  
Govinda Prasad Kafley ◽  
Krishna Pokharel

  Nepal’s Leasehold Forestry (LHF) programme,which has the twin goals of degraded forest rehabilitation and rural poverty alleviation, started in the early 1990s and is regarded as a priority forestry programme in Nepal.There has been limited documentationof the impact of the LHF programme as well as of the issues and challenges faced by it. On the basis of scarce existing literature and of our long experience working in the programme, we, in this paper, discuss such impacts, issues and challenges. We suggest that the programme has so far been quite positive in meeting the stated objectives; however, there remains a range of issues that deserve on-going attention. While the programme, in general, is criticized for its strategy of handing over poor quality land to the poor people, the communities’ tenure rights over land and forest resources is not fully secured either. Provisions regarding the transfer of tenure rights to the kin and/or in the context of absentees are absent, and the benefit sharing mechanisms are unclear in case of trees which were present at the time of handover, and compete across other overlapping forest management activities. Support services available to the LHF user groups are inadequate and discontinuous, limiting the opportunities for the poor leaseholders to harness their potential to pool resources from other poverty reduction programmes and influence policy processes. We indicate some areas of intervention at policy and programme levels that seek to overcome these issues and to provide wider space for LHF user groups to exercise their agency towards achieving the programme’s goals effectively, efficiently and equitably.


2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Lakhi Muhammad ◽  
Gul-e- Rana

The index of government effectiveness captures perceptions of the quality of public services, the quality of the civil service and the degree of its independence from political pressures, the quality of policy formulation and implementation, and the credibility of the government's commitment to such policies. These perceptions are the main attributes of Government Effectiveness Index. The majority of the OIC member states remained negative on Government Effectiveness Index till 2014. What are the Islamic thoughts on these attributes of Government Effectiveness Index? How the government effectiveness can be improved according to the Islamic economic thoughts? These questions are dealt with in this exploratory paper. In the Muslim world, most of the countries are with low income and tax collection is less. This less collection creates a budget pressure to co-brand with government expenditures. The religion Islam not only confesses to the state to take of the poor but to the wealthy people also have a responsibility to take care of the poor. This Islamic thought will support the government to mark some strategies to motivate the wealthy for participating in poverty reduction programs.===============================================Atribut Efektivitas Pemerintah: Suatu Pemikiran Ekonomi Islam - Indeks efektivitas pemerintah menangkap persepsi kualitas layanan publik, kualitas layanan sipil dan tingkat independensinya dari tekanan politik, kualitas formulasi kebijakan dan implementasi, dan kredibilitas komitmen pemerintah terhadap kebijakan tersebut. Persepsi ini merupakan atribut utama dari Indeks Efektivitas Pemerintah. Mayoritas negara anggota OKI tetap negatif pada Indeks Efektivitas Pemerintah hingga 2014. Apa pemikiran Islam tentang atribut-atribut Indeks Efektivitas Pemerintahan ini? Bagaimana efektivitas pemerintah dapat ditingkatkan sesuai dengan pemikiran ekonomi Islam? Pertanyaan-pertanyaan ini dibahas dalam makalah eksplorasi ini. Dalam dunia Islam, rata-rata negara mempunyai pendapat dan pungutan pajak yang rendah. Hal ini mengakibatkan tekanan anggaran yang tidak bisa mengimbangi pengeluaran pemerintah. Agama Islam tidak hanya mewajibkan negara untuk mengurus orang, tetapi juga dibebankan kepada orang-orang kaya. Pemikiran seperti ini akan mendukung pemerintah untuk menciptakan strategi agar orang-orang kaya termotivasi untuk berpartisipasi dalam program pengentasan kemiskinan.


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