scholarly journals Corruption and tax evasion: The relationship of social phenomena

2018 ◽  
Vol 24 (12) ◽  
pp. 2849-2862
Author(s):  
D.Yu. Fedotov ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.


Author(s):  
Dimitris Kyriakidis

Europe is undergoing a profound demographic change. This change will affect significantly all aspects of modern economies including the demand and the prices of the housing stock. The relationship between prices of the housing market and associated demographic variables has been long established. However, in the current literature, the housing market is considered to be unitary and coherent, that is one price reflects the housing stock without taking into account the housing characteristics which in real economy are considered essential for price calculation. To this respect it must be noted that housing submarkets existence has been long established based on the current literature. However and in relation to housing submarkets, the actual goal of the studies currently exist was the definition process, the models and the techniques that should be employed in order to acquire best results. Housing submarkets are considered important in the understanding of different social phenomena. In this chapter an attempt is made to review the relationship of housing prices to demographic variables and then a review on the definition process of housing submarkets.


Urban History ◽  
1986 ◽  
Vol 13 ◽  
pp. 28-36 ◽  
Author(s):  
R. S. Sindall

In the last decade an area of urban history receiving increasing attention has been that of crime and, in particular, nineteenth-century crime. For those social scientists whose main interest is the study of lower-class life the study of crime has become increasingly fashionable. However, the study of crime is the study of the whole of society and the relationship of the various classes within that society. That law-makers create law-breakers is axiomatic and the study of crime is, therefore, not just the study of criminals but also of the institutions which defined them as criminals. For too long it has been implied that studying criminals is the study of a subset of lower-class life. This is a reflection of the fact that research is largely a middle-class occupation and so researchers bring to their work their own middle-class perception of society. The result is the automatic acceptance that crime consists purely of larceny, burglary, assault, rape and murder while overlooking the middle-class crimes of fraud, embezzlement, tax evasion, offences against the Companies Acts, Consumer Protection Acts and Factory Acts.


2018 ◽  
Vol 1 (2) ◽  
pp. 74
Author(s):  
I Gusti Ngurah Seramasara

Religion and traditional performing arts in Bali are two fields that are not separated as cultural identities that make Bali famous in the eyes of the world and admired as being able to create peace and prosperity. Based on consideration of Hinduism and the traditional performing arts, tourists arrive to visit Bali. Therefore this paper aims to analyze the relationship between Hinduism and traditional performing arts and its relation to tourism development, as well as the impact it has on the social phenomena of Balinese society. There is an interest in maintaining the relationship of Hinduism with traditional performing arts as part of a whole religious ceremony with the development of tourism, but there is a very strong stream of commercialization, which can destabilize the relationship between Hinduism and the life of the performing arts. This inequality is a problem that needs to be studied because it is not uncommon for the packaging of sacred art to become a tourist art, thereby reducing the importance of traditional performing arts’ sacredness. The effort to counteract the aforementioned problem will be the main focus that will be studied in this paper. The method used to examine the problems above is qualitative research methods based on the historical paradigm. The historical paradigm understands changes through sources, documents, artifacts, texts on performing arts and observations and interviews in connection with the current conditions. As an analytical tool, the concepts of ideology, communication and acceptance are used. The results of this writing indicate that there is a cultural ideology, namely the classification of performing art and the concept of cultural tourism to counteract the negative influence of tourism on Hindu religious life and Balinese culture.


2021 ◽  
Vol 64 (5) ◽  
pp. 140-150
Author(s):  
Olga V. Novikova

In recent decades, with development of scientific and philosophical knowledge, the transdisciplinary approach has become relevant, as it aims at comprehensive study of complex natural and social phenomena. Racism belongs among such phenomena, and it it is usually studied in sociology and historical science. The article presents a transdisciplinary study of racism, involving a complex appeal to philosophy, history, sociology, and other disciplines. Special attention is paid to the philosophical conceptualization of racism and the relationship of racism with the category of race. The article follows the evolution of the concept of race in philosophy, science and social and political practices from its origins to the 20th and 21st centuries, when this concept is declared to be artificially constructed and is gradually ousted from philosophical and scientific discourse. Bioanthropologists criticize the concept of race as inaccurate, while intellectuals see racial classifications as a sign of racism. The difficulty of the conceptualization is associated not only with the variability of the concept of race but also with the change in its historical types, from traditional to contemporary ones. Traditional (classical, biological) racism is based on the use of the category of race and the idea of insurmountable biological differences between representatives of different races. The aritcle concludes that present-day racism exists in two forms: class (institutional) racism and cultural (differential or “subtle”) racism. Class racism is associated with social and political practices of implicit segregation in employment and, accordingly, with unequal distribution of income. Cultural racism shifts the focus from biology to culture and emphasizes the insurmountability of cultural differences.


2019 ◽  
Vol 7 (02) ◽  
pp. 33
Author(s):  
Resmiyati Ansar ◽  
Suriana A. R Mahdi ◽  
Wa Susi

This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling method with sample size of a 100 respondents as primary data. This study uses simple regression and moderated regression analysis for hypothesis testing. The result of this study shows that money ethics has an effect on tax evasion, intrinsic religiosity moderarates the relationship between money ethics and tax evasion. Extrinsic religiosity does not moderate the relationship bertween money ethics and tax evasion. Materialism moderates the relationship between money ethics and tax evasion.


Author(s):  
Dimitris Kyriakidis

Europe is undergoing a profound demographic change. This change will affect significantly all aspects of modern economies including the demand and the prices of the housing stock. The relationship between prices of the housing market and associated demographic variables has been long established. However, in the current literature, the housing market is considered to be unitary and coherent, that is one price reflects the housing stock without taking into account the housing characteristics which in real economy are considered essential for price calculation. To this respect it must be noted that housing submarkets existence has been long established based on the current literature. However and in relation to housing submarkets, the actual goal of the studies currently exist was the definition process, the models and the techniques that should be employed in order to acquire best results. Housing submarkets are considered important in the understanding of different social phenomena. In this chapter an attempt is made to review the relationship of housing prices to demographic variables and then a review on the definition process of housing submarkets.


Author(s):  
Л.В. Надеина ◽  
Г.П. Поздеева ◽  
Е.В. Швагрукова

Постановка задачи. В статье предпринимается попытка исследовать семантику глаголов, обозначающих поступательное движение, в диалекте Scots и выявить способы метафорического моделирования семантики пешего перемещения в шотландской диалектной лексической метафоре. В задачи исследования входило определить группу диалектных метафорических глаголов, выявить параметры, по которым происходит создание метафорического образа поступательного типа движения, а также описать сферы аксиологической направленности метафорических образов данного типа движения в шотландском диалекте. Результаты исследования. Результаты исследования показали, что класс глаголов поступательного движения является самым многочисленным и наиболее дифференцированным из всех классов глаголов движения. В работе показано не просто изучение определенной формы движения, а выявление тех компонентов семантики в диалектной глагольной лексике, которые являются основой метафорического уподобления процессов и явлений разных сфер деятельности. При анализе глаголов, которые в исходном номинативном значении представляют движение, была не только исследована связь диалектных глаголов движения с оценкой, но и выявлено то, какие дополнительные оценочные смыслы они отражают. Выводы. В рамках проведенного исследования авторы пришли к выводу, что поскольку были проанализированы глаголы, представляющие движение/перемещение по твёрдой поверхности, то одним из основных признаков, на основе которого строился метафорический перенос, выступает компонент «скорость». Поэтому через образ медленного движения метафорически осмысляются физиологическая, эмоциональная, психологическая сферы человека, а быстрое перемещение, представленное не только быстрой ходьбой, но и бегом, образно осмысляется как характеристика социальных явлений, действий, поступков и поведения человека. Statement of the problem. The article attempts to explore the semantics of verbs denoting progressive movement in the Scots dialect and to identify the ways of metaphorical modeling of the semantics of walking in the Scottish dialect lexical metaphor. The objectives of the study include the definition of such a group of the dialectical verb metaphorical vocabulary, identification of the parameters by which the creation of a metaphorical image of the progressive type of movement takes place, as well as the description of the sphere of axiological orientation of metaphorical images of this type of movement in the Scottish dialect. Results of the study. The results of the study showed that the class of verbs of progressive motion is the most numerous and most differentiated of all classes of verbs of motion. The work shows not just the study of a certain form of movement, but the identification of those components of semantics in the dialectical verb vocabulary, which are the basis of metaphorical likening of processes and phenomena of different spheres of activity. In the analysis of the verb vocabulary, which in its original nominative meaning represents movement, we not only did the relationship of dialectic verbs of motion with the assessment be investigated, but also determined what additional appraisal meanings they reflect. Conclusion. As part of the study, the authors concluded that since the verbs representing movement on a hard surface were analyzed, the "speed" component is one of the main traits on which metaphorical transfer was based. Therefore, through the image of slow motion metaphorically understands the physiological, emotional, psychological spheres of the person, and the rapid movement, represented not only by fast walking, but also by running, figuratively understands as a characteristic of social phenomena, actions and behavior of a person.


Paleobiology ◽  
1980 ◽  
Vol 6 (02) ◽  
pp. 146-160 ◽  
Author(s):  
William A. Oliver

The Mesozoic-Cenozoic coral Order Scleractinia has been suggested to have originated or evolved (1) by direct descent from the Paleozoic Order Rugosa or (2) by the development of a skeleton in members of one of the anemone groups that probably have existed throughout Phanerozoic time. In spite of much work on the subject, advocates of the direct descent hypothesis have failed to find convincing evidence of this relationship. Critical points are:(1) Rugosan septal insertion is serial; Scleractinian insertion is cyclic; no intermediate stages have been demonstrated. Apparent intermediates are Scleractinia having bilateral cyclic insertion or teratological Rugosa.(2) There is convincing evidence that the skeletons of many Rugosa were calcitic and none are known to be or to have been aragonitic. In contrast, the skeletons of all living Scleractinia are aragonitic and there is evidence that fossil Scleractinia were aragonitic also. The mineralogic difference is almost certainly due to intrinsic biologic factors.(3) No early Triassic corals of either group are known. This fact is not compelling (by itself) but is important in connection with points 1 and 2, because, given direct descent, both changes took place during this only stage in the history of the two groups in which there are no known corals.


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