scholarly journals Abu Ubaid sebagai Fuqha� dan Ekonom: Critical Reading terhadap Corak Pemikiran dan Konsepsi Ekonomi Ibn Ubaid

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Taufik Hidayat
Keyword(s):  
Public Finance ◽  
Social Justice ◽  
Qualitative Approach ◽  
Critical Reading ◽  
Tax Collection ◽  
Tax System ◽  
Economic Issues ◽  
Style Of Thought

Purpose: The purpose of this article is to critically examine the style of thought and economic conception offered by Ibn Ubaid, in his Al-Amwal work. This critical reading is intended so that the scientific structure of Islamic economics presented in the book of Al-Amwal, can be identified more firmly and clearly.Design/Methodology/Approach: This paper explores critically the economic conception of Ibn Ubaid, and then formulates how the style of thinking Ibn Ubaid. With a qualitative approach, with the design ofresearch hermeneutics, this paper is expected to be able to interpret Ibn Ubaid's thinking more systematically.Findings: This study offers two theses: First, from the work and structure of the arguments found consistently in the book of Al-Amwal, Ibn Ubaid is actually the figure of a prolific jurist. He consistently uses fiqh reasoning in elaborating an economic issues. Second, the economic concepts offered by Ibn Ubaid are fragmented, or fragmented. He is more concerned with discussing public finance. He offers the concept of a tax system based on social justice, or tax collection must be based on a fair system. So that taxes are not an instrument of exploitation of the people.Originality/Value: The contribution of this paper lies in the answer to the emptiness of the literature that critically examines the book of Al-Amwal, and is able to identify the dominant patterns of thought of Ibn Ubaid.

scholarly journals An Economic Philosophy towards the Axiological Good via Taxation

2019 ◽  
Vol 1 (2) ◽  
pp. p60
Author(s):  
Fred Y. Ye
Keyword(s):  
Social Justice ◽  
Social Economy ◽  
Tax System ◽  
Tax Rate ◽  
Economic Issues ◽  
Tax Reduction ◽  
Epistemological Model ◽  
Economic Philosophy ◽  
Good Policy ◽  
Social Wealth

Using synthetic epistemological model with axiological framework, it is revealed that tax reduction is good policy when tax rate is lower than normal, and that tax increase is good policy when tax rate is higher than normal, during economic overheat. Meanwhile, it is found that tax reduction is good policy when tax rate is higher than normal and that tax increase is good policy when tax rate is lower than normal, during economic depression. Around two economic issues: 1) how to distribute social wealth between rich agents and poor ones, as well as nations and enterprises? 2) how to maintain social justice via making balance between equality and efficiency? It is suggested to apply elastic tax system towards the axiological good in social economy.

scholarly journals Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Collection ◽  
Tax System

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

REFORMA TRIBUTÁRIA E SEUS BENEFÍCIOS À SOCIEDADE

2021 ◽  
Vol 9 (207) ◽  
pp. 1-15
Author(s):  
Luana Mara Santos de Souza Nunes ◽  
Vanessa Macano Albino ◽  
Maiara Cerqueira da Silva Saisse dos Santos ◽  
Bianca Machado Torres
Keyword(s):  
Social Justice ◽  
Tax Reform ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
Single Tax ◽  
The Face ◽  
National Tax ◽  
Real Correction

In the face of so many taxes that Brazilians are obliged to pay and several times taxes that are not understood by ninety percent of the population, much is said about a tax reform that promises to transform many taxes into a single tax that will be collected throughout the country. country, therefore, simplifying the lives of thousands of Brazilians and companies that suffer from the collection of so many taxes. But will a change in the National Tax Code really bring benefits to society and companies? What will be its advantages and disadvantages in the face of the economic scenario we are experiencing today? It is also worth remembering that a real correction of existing distortions is necessary for the principles of equity and social justice to act. These are the questions proposed for reflection in this work, when dealing with the Brazilian tax system and its much-promised reform that aims to make it easier to understand what we really pay for our purchases and services.

Das Gemeindesteuersystem erneut auf dem Prüfstand. Ökonomische Bewertung der Erfolgsaussichten einer modifizierten Variante des Reformmodells der Stiftung Marktwirtschaft

2007 ◽  
Vol 56 (1) ◽  
Author(s):  
Thomas Döring
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Choice ◽  
Current Situation ◽  
Political Discussion ◽  
Government Finance ◽  
Reform Initiatives ◽  
Tax System ◽  
Local Government Finance ◽  
German Cities

AbstractIn Germany, the current situation of local government finance is still worrying. Up to now, all political attempts to reform the German local tax system fundamentally led to no satisfying result. For this reason, new reform initiatives gain particular attention in scientific and political discussion. Against this background, the paper examines the proposal for reform of the existing local tax system presented by Stiftung Marktwirtschaft. By highlighting public finance characteristics of economically reasonable local government finances as well as public choice characteristics of a politically successful reform, it will be shown that within some small but important modifications the proposal of Stiftung Marktwirtschaft is in a position to solve local government finance problems in a durable manner. This result is consecuted by an empirical simulation of the fiscal effects for all German local authorities. The fiscal simulation demonstrates that more then ninety percent of German cities and municipalities will gain from a political implementation of the proposal for reform.

Islamic finance merging public finance within public–private partnership

2020 ◽  
Vol 13 (4) ◽  
pp. 579-592
Author(s):  
Hanna Kociemska
Keyword(s):  
Public Finance ◽  
Social Justice ◽  
Deductive Reasoning ◽  
Moral Economy ◽  
Private Investment ◽  
Content Type ◽  
Investment Projects ◽  
Trade Offs ◽  
Profit Maximisation

Purpose This paper aims to describe cooperation between public and private market players from different legal and religious orders. The author argues that such public–private partnerships (PPPs) enable the development of a possible convergence between selected areas of mainstream public finance and the Islamic moral economy (IME). Design/methodology/approach This paper explores the theory of both mainstream finance and the IME, and using deductive reasoning from axioms, develops the assumptions of a theoretical approach to heterodox PPP. The proposed method affects the ability to find common platforms between mainstream public finance and the IME, through the example of public–private investment projects. Findings This endeavour is subject to trade-offs between profit maximisation and social justice values on the basis of long-term PPP contracts. The author shows the assumptions under which this compromise would be beneficial to public entities, multicultural societies and conventional and Islamic investors. It is proposed to distribute profit to the owners up to a predetermined value, above which the PPPs would finance public services for persons otherwise excluded from them. Originality/value The success of this approach must depend on a compromise between profit maximisation as the sole investment objective and investment guided by social justice values. Private investors can achieve a capped level of profit on a long-term contract basis, and public partners can obtain long-term contracts for providing public goods. Both would undertake a project with a strong emphasis on corporate social responsibility, with particularly large opportunities in developing Islamic countries.

“Good Icing can’t Change an Average Cake”

2019 ◽  
Vol 5 (2) ◽  
pp. 61-82
Author(s):  
Sebastián Gómez
Keyword(s):  
Social Justice ◽  
Current Literature ◽  
Value Creation ◽  
Academic Research ◽  
Critical Reading ◽  
Experimental Development ◽  
The Impact ◽  
Digital Cultures ◽  
Behavioural Management

Abstract Research on the impact of gameful experiences on the automation of labour and value creation is in need of a critical reformulation. The results presented in this study developed from a critical reading of the current literature on gamification and its internal struggles. I question what the gamification of work is, this time including knowledge collected by decades of academic research in the field of digital cultures and society, converging in a diverse yet attuned corpus of neomaterialist, post-anthropocentric, anti-Humanist, and intersectional theories of politics, algorithmic cultures and social justice (see Braidotti/ Hlavajova 2017). Findings suggest the experimental development of gamification technologies materializes from an interest in governance through the automation of behavioural management, resulting in the forced correction of non-normative bodies through self-optimization. Beyond colonial, anthropocentric binaries, gamification’s genealogy is not found in the overcoming of the Eurocentric distinction between work and games, but in the algorithmic architecture of techno-capitalism.

scholarly journals Recenzja książki Krzysztofa Brońskiego Finanse publiczne w Galicji w okresie autonomii (1867–1914). Kraków: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie, 2019, stron 319

2021 ◽  
Vol 14 (2) ◽  
pp. 271-275
Author(s):  
Mateusz Mataniak
Keyword(s):  
Public Finance ◽  
Social Security ◽  
Important Research ◽  
Tax System ◽  
Basic Principles ◽  
Financial Situation ◽  
Academic Literature ◽  
The Social ◽  
Economic Background ◽  
Statistical Studies

Review of Krzysztof Broński’s Book Public Finance of Galicia in the Autonomy Era (1867–1914). Kraków: Kraków University of Economics Press, 2019, 319 Pages The review discusses the latest book on the situation of public finances in Galicia during the period of autonomy (1867–1914). The author, using numerous statistical studies, materials of the Diet of Galicia and Lodomeria, and the National Department as well as academic literature (nineteenth-century and modern), presents Galicia’s place in the Austro-Hungarian tax system and recreates the structure of its budgets, as well as the financial situation of local government, and the basic principles of the social security system. This is all offered against a broad constitutional and political, as well as socio-economic, background. The result of the work is several important research theorems, which significantly enrich knowledge about Galicia.

Coughlin, Charles E. (October 25, 1891–October 27, 1979)

2018 ◽  
Author(s):  
Jacob Jurss
Keyword(s):  
Social Justice ◽  
Catholic Church ◽  
Presidential Election ◽  
National Union ◽  
Radio Stations ◽  
Economic Issues ◽  
The Great Depression ◽  
Anti Semitism ◽  
Roosevelt Administration ◽  
American Catholic

Father Charles Coughlin was an influential American Catholic priest who became famous for his controversial but extremely popular radio program, which aired from October 1926 to September 1940. Coughlin’s program was mainly devoted to political and economic issues such as the plight of the American worker, the need for nativist nationalism, and the growing threat of Jewish bankers and communism. He supported Franklin D. Roosevelt during the 1932 presidential election but later turned against Roosevelt administration policies enacted during the Great Depression, which he felt were too generous to big capitalists. In 1934, Coughlin promoted the creation of the National Union for Social Justice (NUSJ), which he based on Catholic social justice principles intended to protect the rights of workers. After Kristallnacht in 1938, some major radio stations began to cancel Coughlin’s programs due to his increasing sympathy for Nazism and anti-Semitism. With the beginning of WWII in 1939, new licensing restrictions imposed by the Roosevelt administration and changes within the Catholic Church pushed Coughlin off the air. He was increasingly marginalized following the bombing of Pearl Harbor in 1941.

TOPICAL ISSUES OF IMPROVING THE QUALITY OF TAX CONTROL

2021 ◽  
Vol 5 (12) ◽  
pp. 49-57
Author(s):  
Bella B. Tokaeva ◽  
◽  
Albina B. Tokaevа ◽  
Batraz E. Bagaev ◽  
◽  
...  
Keyword(s):  
Scientific Community ◽  
Theory And Practice ◽  
Tax Collection ◽  
Tax System ◽  
Tax Legislation ◽  
Analytical Review ◽  
History Of ◽  
Taxation System ◽  
At Home

This paper based on an analytical review, the main stages of the formation of the taxation system in Russia are revealed in order to systematize knowledge about the history of the formation of taxation, which allow further understanding of the structure and principles of the functioning of the tax system in Russia. The problem of tax collection and administration and related tax theory and practice are receiving more and more attention in the scientific community both at home and abroad. The main trends of the tax legislation of 2021 are considered

Intorno ai «Saggi sul risparmio e Pimposta» di Luigi Einaudi*

1984 ◽  
Vol 2 (2) ◽  
pp. 103-117
Author(s):  
Giuseppe Eusepi
Keyword(s):  
Public Finance ◽  
Income Tax ◽  
Main Subject ◽  
Double Taxation ◽  
Tax System ◽  
The One ◽  
Luigi Einaudi

Abstract This article presents the first part of a larger research intended to study the role of Luigi Einaudi as Public Finance scientist.In particular, this writing takes into consideration four essays by Einaudi published between 1912 and 1929 and having as main subject the effects of taxation on individual savings. The unachieved intent of Luigi Einaudi was the one of discovering a logically consistent tax system whose main characteristic should have been «neutrality*. The argument of the so-called «double taxation of savings” was considered by Einaudi as a clear demonstration of the lack of neutrality of the income tax.

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