scholarly journals Development of mechanized and automated admission of local taxes and fees in Bulgaria

2021 ◽  
Vol LXII (2) ◽  
pp. 123-130
Author(s):  
Nikolay Katrandzhiev ◽  

The article presents in a historical plan the results from an investigation of the Informational systems for mechanized and automated admission of local taxes and fees in Bulgaria. Presented is the change of the technical, software and communicational means used in the different stages of development and refinement of the Informational systems for local taxes and fees. A period of 50 years is reviewed starting from 1970 until today. The historical development is bound with the development of regulatory base and information technology.

2021 ◽  
Vol 4 (2) ◽  
pp. 95-116
Author(s):  
Fauzan Effendi ◽  
Vince Ratnawati ◽  
Yesi Mutia Basri

The research aimed to analyze the suitability of local tax target setting with real potential, analyze strategies and factors that influence the optimization of the advertisement tax performance, swallow's nest tax, groundwater tax, and Non-Metal Mineral Tax in Pekanbaru City. The object of this study is the Pekanbaru City Regional Revenue Agency and four objects/subjects of local taxes studied in Pekanbaru City. The method used is qualitative with a case study approach. This research shows that the target setting of Advertising Tax, Swallow's Nest Tax, Groundwater Tax, and Non-Metal Mineral and Rock Tax has not been adjusted to the real potential. The performance reports of each Regional Tax studied were inadequate in relation to the strategies implemented, which made it difficult for the Regional Revenue Agency to make effective and efficient decisions. The factors that influence tax optimization are the inadequate organizational structure, updating of the taxation database, human resources, the use of information technology, strengthening regulations, and supporting infrastructure.Keywords: Local Tax; Target; Strategy; Constraints. AbstrakPenelitian bertujuan untuk menganalisis kesesuaian penetapan target pajak daerah dengan potensi ril, menganalisis strategi dan faktor-faktor yang mempengaruhi optimalisasi kinerja Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak  Mineral Bukan Logam di Kota Pekanbaru. Objek Penelitian ini adalah Aparatur Badan Pendapatan Daerah Kota Pekanbaru dan 4 objek/ Subjek pajak daerah yang diteliti di Kota Pekanbaru. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus. Penelitian ini menunjukkan bahwa penetapan target Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak  Mineral Bukan Logam dan batuan belum disesuaikan dengan potensi ril. Laporan kinerja masing-masing Pajak Daerah yang diteliti belum memadai terkait strategi yang telah dilakukan sehingga menyulitkan Badan Pendapatan Daerah dalam pengambilan keputusan yang efektif dan efisien. Faktor-faktor yang mempengaruhi optimalisasi pajak tersebut adalah belum memadainya struktur organisasi, pemutakhiran data base perpajakan, kondisi Sumber Daya Manusia, pemanfaatan teknologi informasi, Penguatan Regulasi dan sarana prasarana pendukung.Kata Kunci: Pajak Daerah; Target; Strategi; Kendala.  


2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Rafik. R. Magdeev ◽  
Alina A. Khaliullina

It is necessary to conduct an analysis of relations between Japan and Russia to determine the main trends and prospects for joint development. The purpose of the article is to study and disclose the stages of development of cultural relations between Russia and Japan and determine its features, highlight the most pressing problems of relations and identify possible ways to build strong interstate relations. The methodological basis of the study is the analytical method, for a comprehensive analysis of the changes that occurred during the development of cultural relations between Japan and Russia. Also a prerequisite is compliance with the principles of historicism and objectivity. In the course of studying used the method of study and systematization of literature. As a result of studying the problem, we can evaluate the historical development of cultural relations between Russia and Japan. Assess the state of relations between Russia and Japan and uncover limitations and growth points to strengthen relations between Japan and Russia. The results of this study can be useful as Japanologists and to specialists dealing with the problems of Asia-Pacific as a whole.


PMLA ◽  
1893 ◽  
Vol 8 (2) ◽  
pp. 141-209
Author(s):  
Louis Emil Menger

These literary forms, as given, are found in the earliest texts. But a mere casual reading of the texts will reveal also many variants; this makes evident the fact that a succession of stages or steps was gone through before the above forms were adopted as the regular ones. The simplest method to be followed in discovering what these successive stages of development were must be to begin with the earliest texts in which the variants were sometimes the rule, and follow the occurrence of these variants in chronological order down into those texts in which they are exceptions; thus finally arriving at literary monuments in which no variants occur, but where they have been merged completely into the prevailing literary forms.


Author(s):  
Т.К. САЛБИЕВ

В статье предлагается добавить к двум традиционно выделяемым этапам истори- ческого развития Нартиады еще один третий, предполагая, что наряду с родоплеменным и военно-демократическим в своей эволюции она проходит еще и через феодальный этап. С общефольклорной точки зрения они будут соответствовать трем следующим фазам: разрозненные сказания; циклы, образуемые вокруг главных героев; гиперциклизация / це- лостная эпопея. В результате получают иную интерпретацию не только сюжеты и мо- тивы эпопеи, представленные в ней персонажи, но и ее общее содержание, а также в ином свете предстает ее прагматика, то есть место и роль в традиционной культуре в целом. Основой для пересмотра общепринятой точки зрения является пока еще в полной мере не оцененное сообщение «Хронографа» (груз. «Жамтаагмцерели») – «Столетней летопи- си» XIV в. Содержащееся в памятнике отождествление аланской правящей династии с эпическим воинским родом Ахсартаггата позволяет рассматривать Нартиаду как своего рода «Книгу царей». Эпической фигурой, совместившей в своем образе мифологического и исторического царя, следует считать нарта Челахсартага. С одной стороны в его имени распознается связь с родоначальником воинского рода Ахсартага, представляющего мифо- логическую эпоху. С другой стороны, он носит титул исторического средневекового прави- теля Ас-Тархана. Благодаря имени его дочери (Бедуха), которое может рассматриваться как просторечный вариант имени Бурдухан, он может быть отождествлен с аланским царем XII в. Худданом. Сама эпопея в этом случае могла бы рассматриваться как средство легитимизации аланской правящей, то есть исторической, династии на власть. Участие царской династии в событиях эпопеи обеспечивало ей преемственную связь с мифологи- ческой эпохой, что и давало ей необходимое идеологическое обоснование господствующего положения в обществе. The article advances a proposition to add a third feudal stage to the two traditionally distinguished stages of the historical development of the Narts’ epic, suggesting that alongside with the tribal and military-democratic stages of its evolution it goes through the feudal one as well. From a point of view of general folklore, these will correspond to the following three phases: scattered legends – cycles formed around the main characters – hypercyclization / complete epics. As a result, not only the plots and motifs of the epic, the characters represented in it, but also its general content are reconsidered, its pragmatics, i. e., its place and role in traditional culture as a whole are seen in a different light. The basis for the review of the generally accepted theory is a passage from the so-called “Chronograph” (Georgian “Zhamtaagmcereli”), or the “Hundred Year Anniversary” of the XIV century. The identification of the Alanian ruling dynasty with the epic military lineage of Axsærtæggatæ the mentioned work contains makes it possible to consider the Nart epic as a kind of “Book of Kings”. From this point of view, Nart Čelæxsærtæg should be regarded as a hero, in whose image the traits of mythological and historical kin are interwoven. On the one hand, his name recognizes the link with the ancestor of the military family Axsærtæg, representing the mythological era. On the other hand, he holds the title of the historical medieval ruler As-Tarxan. Thanks to the name of his daughter (Bedukha), which can be considered as a vernacular version of the name Burdukhan, he can be identified as Khuddan, the Alanian king of the XIIth c. In this case, the epic itself could be considered as a means of legitimizing the Alan ruling, that is, historical dynasty of power, which thus provided its continuity with the mythological epoch, giving it the necessary ideological basis for the dominant position in the society.


Author(s):  
Ya.S. Mazmanov

This article presents preliminary results of the analysis of architecture and urban planning in Bishkek, considers its historically developed architectural and planning structure and historical development trends of historical development in order to understand the main problems of the current state of the city and determine its further development.


Author(s):  
Tamas Haidegger ◽  
Imre J Rudas

Surgical robotics and supporting technologies have really become a prime example of modern applied information technology infiltrating our everyday lives. The development of these systems spans across four decades, and only the last few years brought the market value and saw the rising customer base imagined already by the early developers. This chapter guides the reader through the historical development of the most important systems and provides references and lessons learnt for current engineers facing similar challenges. A special emphasis is put on system validation, assessment, and clearance, as the most commonly cited barrier hindering the wider deployment of a system.


2021 ◽  
Vol 3 ◽  
pp. 34-38
Author(s):  
Tatyana V. Yaroshenko ◽  

The article discusses the stages of development of informatization of the judicial system. Various points of view regarding the concept of «electronic justice» are analyzed, the basic elements of electronic justice in the civil and arbitration process are determined. The problematic issues of the implementation of the concept of e-justice are considered.


2015 ◽  
pp. 484-522 ◽  
Author(s):  
Tamas Haidegger ◽  
Imre J Rudas

Surgical robotics and supporting technologies have really become a prime example of modern applied information technology infiltrating our everyday lives. The development of these systems spans across four decades, and only the last few years brought the market value and saw the rising customer base imagined already by the early developers. This chapter guides the reader through the historical development of the most important systems and provides references and lessons learnt for current engineers facing similar challenges. A special emphasis is put on system validation, assessment, and clearance, as the most commonly cited barrier hindering the wider deployment of a system.


1970 ◽  
Vol 14 (6) ◽  
Author(s):  
Oksana P. Hubash ◽  
Vitalii V. Lapinskyi

The paper carried out a retrospective analysis of the development of learning systems, based on the use of information and communication technologies. It was determined the approaches of research had been developed in Ukraine and abroad from 60-70-ies of XX century, considered educational and psycho-pedagogical aspects of the application of information technology training at different stages of development.


Author(s):  
Joshua Birchall

Abstract: This paper explores the diachrony of the verbal person marking system across the large and structurally diverse Tupian language family. I argue that the historical development of these different patterns are best informed by analyzing their synchronic distributions with regard to the current evolutionary hypotheses on the family. I apply a parsimony reconstruction model across the topology of two different classifications and compare the results with what is known from traditional historical linguistic work. This study is able to provide support for previous claims about the family and also generates a number of additional hypotheses about the intermediate stages of development of these patterns.


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