scholarly journals State regulation of taxes and fees by the governments of the Generals A. I. Denikin and P. N. Wrangel during the Russian Civil War

2021 ◽  
pp. 228-237
Author(s):  
Valentin Grigor'evich Medvedev
Keyword(s):  
Civil War ◽  
Tax Evasion ◽  
Armed Forces ◽  
State Regulation ◽  
Public Image ◽  
State Budget ◽  
The Public ◽  
Tax Legislation ◽  
Indirect Taxes ◽  
The Government

The subject of this research is the poorly studied in the domestic historical legal science problem of legislative and administrative activity of anti-Soviet authorities in the territory of the Armed Forces of South Russia in the tax sphere during the Civil War. It is determined that tax legislation and law enforcement practice of the white governments were based on the laws of the former Russian Empire and the Provisional Government, which underwent adequate amendments over time. For pumping up the budget in the environment of economic devastation and rapid inflation, the legislator increased the rates of direct and indirect taxes, as well as introduced the new sources of taxation and revision of tax incentives. The author concludes that due to tax evasion of the population, the revenue from direct taxes into the budget, including commercial and industrial classes, were insignificant. Attempts of the government to concentrate legislative and administrative activity on indirect taxation also did not bring expected results; indirect taxes or non-taxable fees barely covered the expenses on the rapidly expanding bureaucratic bodies of civil administration. It is revealed that the supply of warring armies in such conditions was mainly through the uncontrolled issue of banknotes, which boosted inflation, and thus, plundered the public treasury. Being the main source of filling the state budget, it became one of the methods of comprehensive compulsory taxation. It is stated that due to shortage of budgetary funds, military commanders were forced supply the troops via conducting contributions and requisitions, which in fact was tax in kind and negatively affected public image of the government.

The Boffin: a stereotype of scientists in post-war British films (1945-1970)

1997 ◽  
Vol 6 (1) ◽  
pp. 31-48 ◽  
Author(s):  
Robert A. Jones
Keyword(s):  
Public Attitudes ◽  
Armed Forces ◽  
Public Image ◽  
Actual Situation ◽  
The Public ◽  
Feature Films ◽  
British Cinema ◽  
War Effort ◽  
The Government ◽  
Post War

The period between 1945 and 1970 was critical for the public reputation of British science. It was also a golden age for British cinema. Feature films of this period are used in this paper as a tool for investigating the public image of the scientist. Three main stereotypes are identified, but one of these, which I have called `the Boffin' forms the main focus of the paper. `Boffins' are scientists working with the government and/or armed forces in wartime. An analysis of the portrayal of Barnes Wallis in The Dam Busters provides the main characteristics of the stereotype, and fictional Boffins from other films are compared with this. The origins of the stereotype are traced to the actual situation of scientists in the British war effort, and to class and cultural divisions in post-war Britain. The persistence of the stereotype is also discussed. The implications of this analysis for our understanding of public attitudes to scientists during this period are considered.

scholarly journals Emancipating the Image: The Beijing Olympics, Regeneration, and the Power of Performance

2013 ◽  
Author(s):  
Carol Mei Barker
Keyword(s):  
Olympic Games ◽  
Public Image ◽  
Beijing Olympics ◽  
The Public ◽  
Susan Sontag ◽  
Counter Narrative ◽  
The Everyday ◽  
The World ◽  
The Government ◽  
Rapid Transformation

“In China, what makes an image true is that it is good for people to see it.” - Susan Sontag, On Photography, 1971 The Olympic Games gave the world an opportunity to read Beijing’s powerful image-text following thirty years of rapid transformation. David Harvey argues that this transformation has turned Beijing from “a closed backwater, to an open centre of capitalist dynamism.” However, in the creation of this image-text, another subtler and altogether very different image-text has been deliberately erased from the public gaze. This more concealed image-text offers a significant counter narrative on the city’s public image and criticises the simulacrum constructed for the 2008 Olympics, both implicitly and explicitly. It is the ‘everyday’ image-text of a disappearing city still in the process of being bulldozed to make way for the neoliberal world’s next megalopolis. It exists most prominently as a filmic image text; in film documentaries about a ‘real’ hidden Beijing just below the surface of the government sponsored ‘optical artefact.’ Film has thus become a key medium through which to understand and preserve a physical city on the verge of erasure.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

scholarly journals MEMBANGUN AKUNTABILITAS ORGANISASI BANTUAN HUKUM

2013 ◽  
Vol 2 (1) ◽  
pp. 107
Author(s):  
Mosgan Situmorang
Keyword(s):  
Secondary Data ◽  
The State ◽  
Legal Services ◽  
Not Given ◽  
Legal Aid ◽  
State Budget ◽  
The Public ◽  
Primary Material ◽  
The Government ◽  
Secondary Materials

<p>Dalam Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum dikatakan bahwa pemberi bantuan hukum adalah lembaga bantuan hukum atau organisasi kemasyarakatan yang memberi layanan bantuan hukum. Jasa hukum yang diberikan kepada penerima bantuan hukum adalah cuma-cuma, dalam ar Ɵ mereka Ɵ dak mendapat upah dari pihak yang dibantunya, namun pemerintah akan memberikan dana bantuan untuk se Ɵ ap kasus yang ditangani yang besarnya disesuaikan dengan jenis kasusnya. Dana bantuan tersebut memang Ɵ dak akan diberikan kepada semua organisasi bantuan hukum, tetapi hanya kepada organisasi bantuan hukum yang sudah memenuhi syarat sesuai dengan Undang-Undang Bantuan Hukum. Karena dana tersebut berasal dari Anggaran Pendapatan dan Belanja Negara, maka tentu saja akuntabilitas organisasi bantuan hukum yang menerima dana tersebut harus dapat dipertanggung jawaban kepada masyarakat. Tulisan ini adalah berupa kajian norma Ɵ f, dengan demikian data yang digunakan adalah data sekunder berupa bahan primer yakni peraturan perundang undangan, utamanya Undang-Undang Nomor 16 Tahun 2011 dan undang- undang lain yang terkait serta bahan sekunder berupa bahan kepustakaan dan data dari internet. Dalam peneli Ɵ an ini disimpulkan bahwa Undang- Undang Bantuan Hukum sudah dapat mengan Ɵ sipasi perlunya akuntabilitas organisasi bantuan hukum tapi masih perlu di Ɵ ngkatkan dengan cara membuat aturan-aturan yang mendukung terciptanya akuntabilitas tersebut terutama peraturan mengenai standar bantuan hukum.</p><p>In Law No. 16 Year 2011 regarding Legal Aid, stated that legal aid provider is a legal aid organiza Ɵ on or community organiza Ɵ ons that provide legal aid services. Legal services provided by the legal aid organiza Ɵ on is free in the sense that they do not get paid from those who helped. However, the government will provide fi nancial assistance for each case handled that amount is in accordance with the type of case. The grant is not given to all legal aid organiza Ɵ ons but only to a legal aid organiza Ɵ on that has been quali fi ed in accordance with the Legal Aid Act. Because these funds come from the state budget of course accountability of legal aid organiza Ɵ ons receiving funds must be able to be an answer to the public. This paper is a norma Ɵ ve review, thus the data used are secondary data from the primary material i.e laws and regula Ɵ ons, especially Law No. 16 of 2011 and other laws related and secondary materials in the form of the literature and data from the internet.This study concluded that the Legal Aid Act was able to an Ɵ cipate the need for accountability of legal aid organiza Ɵ ons but it is need to be improved by making rules that favor the crea Ɵ on of accountability mainly standard rules regarding legal aid.</p>

scholarly journals Implementation of foreign experience of territorial defense state regulation mechanisms

2019 ◽  
pp. 97-106
Author(s):  
Serhii Yaniuk
Keyword(s):  
Military Service ◽  
Armed Forces ◽  
State Regulation ◽  
Territorial Defense ◽  
Cultural Economic ◽  
Legal Information ◽  
Foreign Countries ◽  
Regulation Mechanisms ◽  
The Government ◽  
Overseas Territories

Experience of foreign countries demonstrates that approaches to the organization of territorial defense are based on theoretical foundations of state regulation. In the US, emphasis is placed on improving the Department of Defense’s contractual regulation of public good contentment with an actual product or service acquired by the government or the procurement process itself, with a prominent role for the private sector, to which the powers of the state (legal, economic, and public territorial defense state regulation mechanisms) are delegated. In the UK, emphasis is placed оn the territorial defense of overseas (remote) territories as important zones that require defense responsibility in terms of ensuring the security of the nation and its overseas territories, protecting their citizens and their way of life, which are the duties of the government (economic and social territorial defense state regulation mechanisms). The territorial defense of France depends on state jurisdiction and know-how, and the idea of «a spirit of protection» that is developed from school age (social, legal, information, public territorial defense state regulation mechanisms). The concept and system of territorial defense, based on military service and aimed at increasing the combat readiness of the mobilization forces, by which the government identifies potential candidates for professional armed forces in Finland (territorial defense state regulation mechanisms: political, organizational, legal, information, public, economic). For China, territorial defense is the protection of the homeland for which the frontier forces of public security (legal, social and organizational territorial defense state regulation mechanisms) have been created. Polish territorial defense is based on training, equipment, cooperation and interaction of territorial defense forces with third parties (legal, social, organizational, cultural, economic, informational, educational and propaganda territorial defense state regulation mechanisms). Implementation of the territorial defense state regulation mechanisms of foreign countries provides an opportunity to develop proposals for improvement of territorial defense state regulation mechanisms as a component of defense reform.

scholarly journals Strategi Government Public Relations Pusat Penerangan TNI dalam Mempertahankan Reputasi Lembaga TNI

2019 ◽  
Vol 7 (2) ◽  
pp. 205-216
Author(s):  
Rifqi Muflih ◽  
Dany Dany
Keyword(s):  
Public Relations ◽  
Participant Observation ◽  
Armed Forces ◽  
The Public ◽  
Qualitative Descriptive ◽  
Government Public Relations ◽  
The Government ◽  
Descriptive Method ◽  
Public Relations Strategy

Public Relations of Headquarters of the Indonesian Armed Forces (TNI Headquarters) must work with the Government Public Relations strategy to maintain a reputation by maintaining credibility, trustworthiness, reliability, and responsibility in delivering positive news to the internal and external public. This study aims to see how the government public relations strategy of the Indonesian National Armed Forces Information Center (Puspen TNI) maintained the reputation of the TNI institution. The method used in this study is a qualitative descriptive method by interviewing the Head of Puspen TNI, non-participant observation, and documentation. The results showed that Puspen TNI in maintaining the reputation of the TNI, first, maintained credibility by measuring the objectivity and quality of the news. Second, it proclaimed information about TNI and the contribution of the TNI to the nation-state to the public through mass media and social media. Third, it disseminated the news according to the facts. Forth, it reported the performance of the TNI to the external and internal public regarding responsibility to the state and nation professionally and proportionally by providing information delivered directly through the TNI website, Facebook, Twitter, Instagram, YouTube and TV public relations TNI Streaming produced by Puspen TNI. It also maintained good relations between external media and editor in chief and journalists of print, electronic and online media.

scholarly journals Digitalization at the enterprise as the factor for the development Ukrainian’s economy

2021 ◽  
pp. 5-8
Author(s):  
Tetiana HANUSHCHAK ◽  
Vladyslav KARIMOV
Keyword(s):  
Developed Countries ◽  
State Budget ◽  
Service Desk ◽  
The Public ◽  
Foreign Companies ◽  
Software Products ◽  
Individual Enterprise ◽  
Situational Management ◽  
The Government ◽  
S Period

Introduction. An important step in the development of our country's economy and world activity in general is the digitalization of production and economic processes. Historically, we live in a digitalization`s period. It is necessary to take into account the company`s scope, including the financial capabilities. The purpose of the paper is to study the digitalization`s development in the enterprise and its impact on the economy. Results. In the article presents the main software products for processing financial and accounting information in an enterprise. The computers structure use by Ukraine`s industry is given. An example of digitalization management of leading foreign companies is given. The author's vision of solving the problem of the digitalization`s development at the enterprise is presented. It is global and inclusive. Enterprises working on the introduction and development of digitalization of the following software products:ITSM 365, IntraService, vsDesk, OMNITRACKER, OTRS, Alloy Navigator, Alloy Navigator, ITMan, Pyrus Service Desk, 1С:ITIL. Foreign and large Ukrainian companies use: SAP, Project Expert, EViews. The highest mobile average of employees using computers, in% of the total number of employees in 2019 compared to 2018 in the transport`s scope, households, postal and courier activities increased оn 33 267 people or 6,5 %. Conclusions. Summarizing the results of the digitalization's study of the enterprise, we can following conclusions, namely: today's transformation processes are a driving force in the development of innovation and strategic planning. Of course, enterprise`s situational management with the use of the latest technologies is the development not only an individual enterprise, but also the whole of the country`s economy. The important factor in economic`s development is digitalization, which has penetrated into all spheres of the public life. On the digitalization`s development in our country are influencing hostilities and pandemic. These factors lead to a reduction in expenditures from the state budget. The government and local authorities need to seek help from developed countries, grants.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

scholarly journals The Committee of Members of the Constituent Assembly as a Left-Democratic Alternative to the Communists and the Whites in the Civil War

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Alexander Shubin
Keyword(s):  
Civil War ◽  
World War I ◽  
Private Property ◽  
State Regulation ◽  
Social Rights ◽  
Constituent Assembly ◽  
The Social ◽  
The Government ◽  
The Military ◽  
The Revolution

The Committee of Members of the Constituent Assembly (Komuch) was an option in the Civil War that was essentially distinct from both the Soviet and the White alternatives. Komuch differed from the Soviet and the White authorities, as it was characterised by a combination of advanced socioeconomic policy and a dogmatically principled commitment to parliamentary democracy. In the event of the military victory of such a power, the success of the social democratic model was not guaranteed (as the history of Europe during the interwar period demonstrated), but Russia’s chances of moving along a path that combined a social state and democratic institutions would have increased markedly. While criticising, and in many respects rightly so, the military policy of the Bolsheviks, the Social Revolutionaries and Mensheviks had to partially restore market capitalist relations. Their successful development was possible with the cooperation of the government and the bourgeoisie. The bourgeoisie demanded the dismantlement of “socialist conquests”, which Komuch was not going to do – both for ideological reasons and because the capitalist economy had begun to disintegrate during World War I and the Revolution. Komuch’s path involved the combination of a market economy (not necessarily just capitalist), state regulation, and broad social rights. After the Bolshevik promises, the workers and peasants took it quite calmly, fearing the possible cancellation of the social gains of the Revolution and expressing dissatisfaction with violations of promised civil rights. But the bourgeoisie, convinced of the “inconsistency” of dismantling institutions that infringed on the right of private property, stood in sharp opposition to Komuch, betting on its opponents in the anti-Soviet camp. At the same time, Komuch did not have time to build a state system for monitoring compliance with social rights and had to rely on the activity of trade unions, which, due to their social function, were critical of the government – in this case, Komuch. Komuch followed the law regulating the socialisation of land adopted by the Constituent Assembly and proposed a relatively successful version of regulating the food supply for the cities. Initially, the people’s army created by Komuch was also successful (enjoying support from the Czechoslovak Corps). However, Komuch faced a blockade by the Provisional Siberian Government. It was the opposition of more right-wing forces in the rear that predetermined the defeat of the Komuch alternative.

scholarly journals DRUŽBENA OMREŽJA KOT IZZIV KOMUNICIRANJA V SLOVENSKI VOJSKI

2013 ◽  
pp. 33-38
Author(s):  
NINA RADUHA
Keyword(s):  
Social Networks ◽  
New Media ◽  
Armed Forces ◽  
Public Affairs ◽  
Communication Strategy ◽  
Public Image ◽  
Major Step ◽  
The Public ◽  
German Armed Forces ◽  
Communication Method

Slovenska vojska je na družbenih omrežjih aktivna od januarja 2013. Od takrat je naredila velik korak v komuniciranju znotraj tako imenovanih novih medijev, vendar še ne dosega ravni in načina komuniciranja zavezniških držav. Zato bo morala še veliko napora usmeriti v oblikovanje strategije komuniciranja znotraj družbenih omrežij, da bo izkoristila moč in doseg takšnega načina komuniciranja z javnostjo. Članek z analizo polletnega komuniciranja Slovenske vojske na družbenih omrežjih in s predstavitvijo dveh študij primerov, narejenih na ravni nemške vojske in Nata, potrjuje prej navedeno. Rezultati so pokazali, da je razvita komunikacijska strategija dobra, da s komuniciranjem prek družbenih omrežij Slovenska vojska bogato dopol- njuje svojo strategijo odnosov z javnostmi, da se predstavlja še bolj pregledno in da vedno bolj aktivno sodeluje z zainteresiranimi javnostmi. Najboljše komunikacijske rezultate dosega na Facebooku, medtem ko je v razvoju drugih omrežij, pridobiva- nju zaupanja organizacije in njenih zaposlenih v socialne medije ter v oblikovanju organizacijske kulture komuniciranja na teh ravneh še veliko dela, ki ga je treba opraviti. Pri tem ne smemo pozabiti, da je treba vse aktivnosti Slovenske vojske na družbenih omrežjih vnaprej in načrtno ter skladno z načrtovano celostno podobo or- ganizacije v javnosti razvijati do podrobnosti in hkrati aktivno slediti novim težnjam in aktivnemu dialogu z javnostmi. The Slovenian Armed Forces has become actively involved in social networks in January 2013. Since then, it has taken a major step in the communication within the so-called new media; however, it has still not attained the level and mode of com- munication of other allied countries. Much effort will thus have to be devoted to the development of a communication strategy within social networks in order to make use of the power and reach of such a public communication method. The article supports the above-mentioned facts with the analysis of six-month social network communication activities of the Slovenian Armed Forces and the presentation of two case studies carried out at in the German Armed Forces and NATO. The results have shown that the developed communication strategy was good; that Slovenian Armed Forces’ communication activities through social networks represent a rich comple- ment to its public affairs strategy; that such activities aid to its transparent presen- tation, and that its involvement with the interested public is becoming increasin- gly active. The best communication results have been achieved on Facebook, while there is still much to be done in the development of other networks, in building trust in social media within the organization and its employees, and in creating an orga- nizational culture of communication at these levels. In so doing, one must not forget that all Slovenian Armed Forces’ social networks activities should be thoroughly developed in advance and in a premeditated manner as well as in accordance with the planned corporate public image of the organization. At the same time, it should actively follow new trends and active dialogue with the public.

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