scholarly journals Evaluating the efficiency of State control over the accurate assessment and timely payment of corporation tax

2019 ◽  
Vol 22 (1) ◽  
pp. 49-70
Author(s):  
N.I. Yashina ◽  
◽  
E.E. Aleksandrov ◽  
2019 ◽  
Vol 5 ◽  
pp. 69-72
Author(s):  
M.O. Petryshyna ◽  
◽  
M.A. Obolientseva ◽  
Keyword(s):  

Professare ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 109
Author(s):  
Claudemir Aparecido Lopes

<p class="resumoabstract">O professor Giorgio Agamben tem elaborado críticas à engenhosa estrutura política ocidental moderna. Avalia os mecanismos de controle estatal, nos quais os denomina ‘dispositivos’, cuja força está na imbricação às normas jurídico-teológicas com seus similares ritos e liturgias. Suas ocorrências e legitimidade preponderam no tecido social cuja organização sistêmica se põe quase como elemento natural e não cultural. O texto tem por objetivo explorar a concepção política de Agamben sobre a política contemporânea, especialmente considerando seu livro: ‘Estado de Exceção’, cuja investigação apresenta a possibilidade de atenuação dos direitos de cidadania e o enfraquecimento da prática da liberdade política e o processo de relação dos indivíduos no meio social através da redução das subjetividades ‘autênticas’. Analisamos ainda a transferência do mundo sacro elaborado pelos teólogos católicos presente na modernidade à política cuja democracia moderna faz do homem (sujeito) tornar-se objeto do poder político. Faz também, reflexão dos conceitos de subjetivação e dessubjetivação relacionando-os às implicações políticas do homem moderno. A pesquisa é bibliográfica com ênfase na análise dos conceitos elaborados por Agamben, especialmente quanto ao ‘dispositivo’. Conclui que o indivíduo ocidental, de modo geral, sofre o processo de dessubjetivação e está ‘nu’, indefeso e alienado politicamente. Ele precisa voltar-se ao processo de ‘profanação’ dos dispositivos para libertar-se das vinculações orientadoras que forçosamente o descaracteriza enquanto ser ativo e livre.</p><p class="resumoabstract"><strong>Palavras-chave</strong>: Política. Liberdade. Subjetivação.</p><h3>ABSTRACT</h3><p class="resumoabstract">Professor Giorgio Agamben has been criticizing the ingenious modern Western political structure. It evaluates the mechanisms of state control, in which it calls them 'devices', whose strength lies in the overlap with legal-theological norms with their similar rites and liturgies. Its occurrences and legitimacy preponderate in the social fabric whose systemic organization is almost as a natural and not a cultural element. The text aims to explore Agamben's political conception of contemporary politics, especially considering his book 'State of Exception', whose research presents the possibility of attenuating citizenship rights and weakening the practice of political freedom and the individuals in the social environment through the reduction of 'authentic' subjectivities. We also analyze the transfer of the sacred world elaborated by the Catholic theologians present in the modernity to the politics whose modern democracy makes of the man - subject - to become object of the political power. It also reflects on the concepts of subjectivation and desubjectivation, relating them to the political implications of modern man. The research is bibliographical with emphasis in the analysis of the concepts elaborated by Agamben, especially with regard to the 'device'. He concludes that the Western individual, in general, suffers the process of desubjectivation and is 'naked', defenseless and politically alienated. He must turn to the process of 'desecration' of devices to free himself from the guiding bindings that forcibly demeanes him while being active and free.</p><p class="resumoabstract"><strong>Keywords</strong>: Politics. Freedom. Subjectivity. </p><p> </p>


2009 ◽  
Vol 129 (9) ◽  
pp. 938-944 ◽  
Author(s):  
Mitsuo Hirata ◽  
Takahiro Kidokoro ◽  
Shinji Ueda

2008 ◽  
Vol 58 (4) ◽  
pp. 403-426
Author(s):  
Z. Kudrna

This paper reviews the progress of banking reforms in China. Since 2002, the reform strategy has relied on publicly-financed bailouts, implementation of international best practices in bank governance and regulation, and listing of major banks in Hong Kong. The three largest banks have been stabilised, but we find little reason to expect this to be sustainable. Prudential indicators are comparable to international averages, but this is an outcome of bailouts and ongoing credit boom. Reforms of bank governance and regulatory frameworks that would alter banker’s incentives are implemented in a selective manner; principles that concentrate key powers in the centre are implemented vigorously, whereas those that require independent boards and regulators are ignored. Selectiveness of institutional reform means that the largest banks remain under state control and can be used as means of development policy for the better or the worse.


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