scholarly journals THE ROLE OF TAX POTENTIAL IN IMPROVING THE QUALITY OF THE FISCAL SYSTEM

REPORTS ◽  
2020 ◽  
Vol 2 (330) ◽  
pp. 125-130
Author(s):  
B.G. Ermekbayeva ◽  
N.D. Alimov

The term “tax potential” is studied in the article. In the introductory part of the article, the authors compared the meaning of two concepts, such as the tax and budget potential of the region, and showed the difference between the two concepts. The definitions of different authors of the tax potential as an economic category are given. The main section analyzes the dynamics of tax revenues to the republican and local budgets of the city of Almaty for 2016-2018. The factors affecting the tax potential of the region, including the influence of the shadow economy on the state budget, are identified. The concluding section presents specific ways to increase tax potential.

Author(s):  
Sadegh Fathi ◽  
Hassan Sajadzadeh ◽  
Faezeh Mohammadi Sheshkal ◽  
Farshid Aram ◽  
Gergo Pinter ◽  
...  

Along with environmental pollution, urban planning has been connected to public health. The research indicates that the quality of built environments plays an important role in reducing mental disorders and overall health. The structure and shape of the city are considered as one of the factors influencing happiness and health in urban communities and the type of the daily activities of citizens. The aim of this study was to promote physical activity in the main structure of the city via urban design in a way that the main form and morphology of the city can encourage citizens to move around and have physical activity within the city. Functional, physical, cultural-social, and perceptual-visual features are regarded as the most important and effective criteria in increasing physical activities in urban spaces, based on literature review. The environmental quality of urban spaces and their role in the physical activities of citizens in urban spaces were assessed by using the questionnaire tool and analytical network process (ANP) of structural equation modeling. Further, the space syntax method was utilized to evaluate the role of the spatial integration of urban spaces on improving physical activities. Based on the results, consideration of functional diversity, spatial flexibility and integration, security, and the aesthetic and visual quality of urban spaces plays an important role in improving the physical health of citizens in urban spaces. Further, more physical activities, including motivation for walking and the sense of public health and happiness, were observed in the streets having higher linkage and space syntax indexes with their surrounding texture.


2019 ◽  
Vol 11 (9) ◽  
pp. 2509 ◽  
Author(s):  
Uroš Radosavljević ◽  
Aleksandra Đorđević ◽  
Kseniјa Lalović ◽  
Jelena Živković ◽  
Zoran Đukanović

Using heritage as a cultural artifact in city development is not new, but little has been explored about how urban heritage can be utilized as new generative value and a new planning instrument for the revival of cities. The purpose of this paper is to show the creative and the generative use of urban heritage, both for the extension of cultural and tourist offer of the city and for the improvement of the quality of life in physical, social and economic terms for the community. The case study method was used for the adaptive reuse of projects for heritage buildings and urban revival in Kikinda. We argue that urban heritage has to be used, bearing in mind its spatial, economic and social sustainability aspects, and become a generator of urban revival. We go beyond recognition of the value of heritage as a cultural artifact that should solely be preserved and used as a static element in urban development, and view it more as a dynamic asset for city revival processes. We found that for the heritage nodes to be utilized as the new generative value for the revival of cities, they have to be perceived from the network perspective, thus influencing the urban environment in a sustainable way.


2020 ◽  
Vol 4 (2) ◽  
pp. 211-220
Author(s):  
Legiman

This research aims to determine the role of the head of Madrasah in improving the quality of education in MTs Negeri 4 Kulon Progo, and to help improve the competency of teachers in the learning activities with a real, measurable, controlled, directional program to achieve learning objectives. This research uses qualitative descriptive methods with data collection through observation, interviews and documentation. The results of this research are: 1) supervision of the head of the district of the state of the principal of the school 4 Kulon Progo includes education, managerial, administrator, supervisor, leader, innovator, and motivator; 2) The role of quality improvement is done by increasing the professionalism of teachers by giving opportunities to teachers; 3) Factors affecting the implementation of the head of the Madrasah include: the planning, implementation and follow-up that is carried out continuously to the teachers and education personnel.


2016 ◽  
Vol 2 (4) ◽  
pp. 294-308 ◽  
Author(s):  
Jing Li ◽  
Philip Pearce

Purpose The purpose of this paper is to identify dominant scams against domestic tourists in popular tourism cities in China. There are two questions of concern: what types of scams do domestic tourists experience and are the patterns of scams different between the capital and regional cities? The social situation framework was employed to interpret the outcomes. Design/methodology/approach A content analysis facilitated by Leximancer software was applied to 102 Chinese travel blogs reporting experiences of being scammed in Beijing, Hangzhou, Xi’an, Sanya and Guilin. Clear themes and concepts emerged from the analysis of these travel reviews and differences in scamming patterns between Beijing and regional cities were identified. Findings The most frequently reported scams in the capital Beijing were linked to the chaotic environment at tourist attractions and the misbehaviours of tour agents. By way of contrast scams involving manipulating the weight and quality of products purchased were more common in regional cities. The differences between Beijing and other locations may lie in the greater monitoring of fraudulent practices in the capital. Additionally, the role of shills (confederates of the scammer) was highlighted in many of the scams studied. Originality/value Scams include a slightly less serious but still troublesome set of problems accompanying major crimes and assaults. Rare research specifically focussed on tourist scams despite substantive work discussing crimes against tourists as general. Implications of the present study lie in enriching the literature on scams against tourists. The analysis of scams as a special type of social situation proved to be insightful in directing attention to facets of the interaction thus providing connections to previous work and directions for further study. It is also promising to be developed to inform strategic approaches to creating a safer tourism environment in cities.


Author(s):  
Sylwia Widzisz-Pronobis ◽  
◽  
Grzegorz Pronobis ◽  

Bytom is a polish, post-industrial city which is looking for a new vision of the future. City dwellers are between a history related to coal and new challenges. It is not easy for them to understand that industry is a thing of the past and you need to look for yourself and your identity again. Groups of social leaders are trying to show a different picture of the city and engage more and more people to act for the city. Building the city's identity and new image are basic ideas. However, in the era of global discussion about climate change and the technologization of city life, it becomes important to become aware of the role of greenery and community. In the article I want to show how Bytom social activists promote and animate the local community in the spirit of collectivism and improving the quality of life in the city. The assumption of the described groups was the maximum involvement of residents in activities to improve the space in Bytom. In the article I want to show what tools they used and what effects they obtained. Particularly important here are activities that contribute to making the community aware of the role of greenery and pedestrian space. The effects of social activities show more clearly how important are strong communities opposing local authorities and supporting good investment decisions. Analysis of the activities of social groups showed how important local leaders play and how various methods and tools used by them gave measurable effects in the city space. The bottom-up activity helped to understand the advantages of a pedestrian city, which is Bytom, and to show how little it takes for the city to gain a new image.


2017 ◽  
pp. 1125-1142
Author(s):  
Selda Uca Ozer

City branding means all types of image development studies for a city in order to attract more visitors, raise the quality of life and awareness of the city and provide development etc. Today, the increasing competition among the cities has made city branding a necessity. There are different strategies implemented for city branding. The mostly used strategy among those is the culture-focused branding studies. Culture has a critical importance for city branding and it is used as an international strategy for the economic, social and environmental renovation of cities. Marketing the cultural city sources and activities in an efficient way and branding the city accordingly have become increasingly important. In this chapter, the role and importance of culture which is one of the most important strategies used in city branding has been discussed in detail. Also, the cases of cultural cities which become successfully different from their rivals with their cultural heritage and the strategies implemented in these cases have been analyzed.


2018 ◽  
Vol 45 ◽  
pp. 00097
Author(s):  
Małgorzata Sztubecka

Areas that are considered human-friendly are green spaces. The existing urban parks are designed to fulfill the role of relaxation, recreation, and entertainment. However, in many cases, these are historic places, which at the time didn't have much of an impact on external factors. Sustainable development issues are related to the quality of life and the usage of the environment and its resources by present and future generations. Noise and noise protection is an issue that is part of sustainable development. The inadequate implementation of the principles of sustainable development and non-inclusion of noise can noticeably lead to negative effects now and in the future. The aim of the paper is to analyze the soundscapes of two Bydgoszcz parks located in the city center. The values of the equivalent sound level for these areas were obtained from the existing Bydgoszcz acoustic plan. Subsequently, the resulting distribution of noise was compared with the results of subjective perception of sounds by visitors. On this basis, conclusions can be drawn regarding the ways of shaping such areas while taking into account the perception of visitors.


2017 ◽  
Vol 47 (4) ◽  
pp. 311-320 ◽  
Author(s):  
Francisco Pinheiro da SILVA ◽  
Rodrigo Ferreira FADINI

ABSTRACT One of the problems affecting the quality of urban trees is their infestation by mistletoes (aerial hemiparasite plants of the order Santalales). Identification of the main types of trees infested, and of the causes of infestation patterns, can help infestation control and the planning of efficient planting regimes. In this sense, the aim of this study was to evaluate the patterns of hemiparasite infestation in trees in an Amazonian urban environment. We aimed to answer (1) which species of mistletoes occur on urban trees in the city of Santarém, in the Brazilian Amazon; (2) what is the proportion and intensity of infestation on infected trees; and (3) if differences in infestation rates among tree species can be explained by mistletoe-tree compatibility. We assessed mistletoe incidence and intensity of infestation on trees in the main avenues of the city. To evaluate the role of mistletoe-tree compatibility in the observed parasitism patterns, we carried out a seed inoculation experiment with seeds of the most abundant mistletoe, Passovia theloneura. Seeds were planted on three tree species (Andira inermis, Handroanthus serratifolius, and Mangifera indica). The overall infestation rate was 19.3%, with exotic tree species more infested than natives. The experiment showed that incompatibility between P. theloneura and the native H. serratifolius is primarily responsible for the observed non-infestation. Mistletoes germinated on A. inermis grew better than those on M. indica, contrary to the infestation prevalence found in the field, suggesting that patterns of infestation are also influenced by seed deposition processes.


Sign in / Sign up

Export Citation Format

Share Document