scholarly journals Progressive Taxation of Individual Income in Islamic Countries

2021 ◽  
Vol 2 (48) ◽  
pp. 187-193
Author(s):  
V. V. Korneev ◽  
◽  
V. Y. Khaustova ◽  
A. O. Khodzhaian ◽  
◽  
...  
Keyword(s):  
Behavior Pattern ◽  
The State ◽  
Economic Behavior ◽  
Financial Model ◽  
Individual Income ◽  
Progressive Taxation ◽  
The Public ◽  
Muslim Countries ◽  
Progressive Tax ◽  
Islamic Countries

The economic results of the development of Muslim countries have raised the question of the existence of an increasingly focused Islamic financial and tax model. Taxes in the Islamic economic model provide an implicit link in the relations between the state and individuals, thus determining the limits of conditioned freedom and mutual obligations. The article is aimed at identifying the indicative features of progressive taxation of individual income in some Islamic countries. The research results show that Islamic countries are characterized by the unity of religion (faith) and such elements of the social system as the organization of power, as well as family, economic and other relations. The boundaries of the personal and the public, the individual and the national are transparent and strictly regulated. The peculiarities of the Tax Institute in Muslim countries, terms of taxation and tax usage rules are considered. It is proven that nowadays approaches to taxation in Islamic countries are diverse. It is determined that progressive taxation of individual income is widely used in Turkey, Pakistan, Tunisia, Indonesia, Nigeria, and other countries, and partly in Saudi Arabia; "tax heavens" are typical for the UAE, Kuwait, Qatar, Bahrain, and Omani; proportional taxation is still used in Malaysia, Sudan, and Kazakhstan. The main types of taxes in Muslim countries are analyzed, their evolution is studied. Modern foci of progressive taxation of individual incomes in specific Muslim countries are revealed. The advantages of the Islamic financial model in terms of tax policy modernization and compliance with tax discipline, unconditional fulfillment of obligations and concluded agreements are identified. It is substantiated that using some elements of the progressive tax scale applied in the practice of Islamic finance can prove useful in a number of areas, providing budgetary and social balance in the "corridor of opportunities", bringing mutual responsibility of citizens and the state in fulfilling obligations, creating an annuity and mutually beneficial economic behavior pattern. It is proved that the progressive tax withdrawal of a part of large incomes will give a restrictive and restraining result of control over their redistribution in the public interest, as the socio-economic behavior of individuals, their powers and responsibilities must be balanced

Accounting for corruption within Islamic countries

2020 ◽  
Vol 11 (3) ◽  
pp. 741-743
Author(s):  
Mohammad Hudaib
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Critical Realism ◽  
The State ◽  
Demand And Supply ◽  
Content Type ◽  
Secondary Sources ◽  
Muslim Countries ◽  
Islamic Countries ◽  
Political Milieu

Purpose Despite the growing literature on corruption, little is known about what is happening in most Islamic countries. Hence, the purpose of this paper is to argue that focussing on the adopted politico-economical ideology such as neoliberalism contributes in understanding the root of corruption. Design/methodology/approach Critical realism of the state of corruption in Muslim countries and secondary sources available in the literature review help account for corruption within the local settings. Findings Corruption takes on various forms and functions in different contexts, and it can occur at the international and national arenas and at various layers of the state. The paper argues that the adopted neoliberal politico-economical strategy in Muslim countries is the main source of corruption. Research limitations/implications Corruption ranges from an act of payment that contradicts the law to an endemic malfunction of a political and economic system that may be attributed to individual moral or political or a combination of both. Hence, given the differences among Islamic countries, economic and political milieu case studies help explore the kind of corrupted leaderships in the particular country and how corruption is combated. Originality/value Corruption is a complex and multifaceted phenomenon. Accounting for corruption using neo-political lens is relatively new to the literature. Hence, this paper calls on accounting for evidence on how aspired autocratic leaderships in Muslim countries managed to personalise power and weaken the infrastructural apparatus that provide the necessary check and balance, thus facilitating the production of corruption on both the demand and supply sides.

Citra Islam Moderat: Aksi Cyber PR dari PWNU Jawa Timur

2018 ◽  
Vol 1 (2) ◽  
pp. 212-232
Author(s):  
Sam Abede Pareno ◽  
M Rif’an Arif
Keyword(s):  
Text Structure ◽  
Online Media ◽  
Religious Traditions ◽  
The Public ◽  
Expert Opinions ◽  
Muslim Countries ◽  
Key Word ◽  
Nahdlatul Ulama ◽  
Muslim Majority ◽  
Selection Of

ABSTRACT Religious traditions in Indonesia are known to be very moderate and tolerant abroad is a reflection of the character of a great noble nation. Between religion, tradition and culture are able to perform compounds so as to create a genuine religious harmony. Because of this reality Indonesia is regarded as the largest Muslim majority country in the world that almost without conflict, in the midst of reality Muslim countries in the Middle East that impressed the dispute into the daily menu. However, the reality of Indonesia as a moderate nation is injured by the act of a group that is fond of terrorism and radicalism by riding Islamic religious teachings. Thus, this reversed religion is assumed as a source of cruelty.   It is through that phenomenon researcher, feel the need to examine the strategy of disseminating moderate Islam by Nahdlatul Ulama. The selection of this Islamic organization according to the authors due to its success in moderating Islam in Indonesia. In this study, the study using a qualitative approach or method as well as adopting the theory of Van Dijk discourse analysis as a scalpel to peel the discourse of moderate Islam published by PWNU East Java through the website. As for this research, the findings are important, among others are: 1) moderate Islamic discourse campaigned by Nahdlatul Ulama East Java is categorized into three segments, namely social, religious and nationality. 2) the text structure that builds moderate Islamic discourse NU East Java in Van Dijk perspective constructed in three domains, namely text, social cognition and social context. 3) the principles of Public Relationship implemented by NU through cyber (online media), among others; News publications and expert opinions, production of image and video-based information, and updating official NU information to the public about their attitudes and views on the phenomena that occur by promoting the values of Islamic moderatism. Key Word : Islamic Moderatism, Nahdlatul Ulama, Cyber Public Relationship

Is economic inequality a universal evil?

2019 ◽  
pp. 91-106 ◽  
Author(s):  
Rostislav I. Kapeliushnikov
Keyword(s):  
Quantitative Data ◽  
Large Scale ◽  
Economic Inequality ◽  
The State ◽  
Fair Play ◽  
Left Wing ◽  
Ordinary People ◽  
The Public ◽  
Discursive Power ◽  
A Current

Using published estimates of inequality for two countries (Russia and USA) the paper demonstrates that inequality measuring still remains in the state of “statistical cacophony”. Under this condition, it seems at least untimely to pass categorical normative judgments and offer radical political advice for governments. Moreover, the mere practice to draw normative conclusions from quantitative data is ethically invalid since ordinary people (non-intellectuals) tend to evaluate wealth and incomes as admissible or inadmissible not on the basis of their size but basing on whether they were obtained under observance or violations of the rules of “fair play”. The paper concludes that a current large-scale ideological campaign of “struggle against inequality” has been unleashed by left-wing intellectuals in order to strengthen even more their discursive power over the public.

Settler Colonialism and the Revolutionary War

2019 ◽  
Vol 41 (4) ◽  
pp. 7-35
Author(s):  
Andrea Lynn Smith
Keyword(s):  
New York ◽  
Settler Colonialism ◽  
Revolutionary War ◽  
The State ◽  
The Public ◽  
150Th Anniversary ◽  
End Point ◽  
Indian Land ◽  
Indian Relations ◽  
Major General

The centerpiece of New York State’s 150th anniversary of the Sullivan Expedition of 1779 was a pageant, the “Pageant of Decision.” Major General John Sullivan’s Revolutionary War expedition was designed to eliminate the threat posed by Iroquois allied with the British. It was a genocidal operation that involved the destruction of over forty Indian villages. This article explores the motivations and tactics of state officials as they endeavored to engage the public in this past in pageant form. The pageant was widely popular, and served the state in fixing the expedition as the end point in settler-Indian relations in New York, removing from view decades of expropriations of Indian land that occurred well after Sullivan’s troops left.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

FEATURES OF RISK MANAGEMENT AFTER REALIZING PPP PROJECTS

2018 ◽  
Vol 1 (12) ◽  
pp. 179-190
Author(s):  
Mariya Zinovievivna Masik
Keyword(s):  
Risk Management ◽  
The State ◽  
Financial Risks ◽  
Contract Negotiations ◽  
The Public ◽  
Political Risks ◽  
Force Majeure ◽  
Investment Agreement ◽  
The Law ◽  
Partnership Agreement

The article is devoted to the clarification of the peculiarities of risk management during the implementation of PPP projects. The author identifies a set of risks for a private partner, business risks of PPP projects and the main risks associated with the protests of the public, as well as public and international organizations. The typical risks of PPP projects are presented, including force majeure, political risks, profitability risks, operational, construction, financial risks, and the risk of default. The world experience of sharing risks between the partners is presented. Also named are the main methods for assessing the risks of PPP projects. It has been determined that the conditions on which the parties should reach agreement in order for the contract to be concluded are essential. Risk management can be implemented within the framework of the essential conditions for the allocation of risks. However, the provisions of the law provide for the allocation of only those risks identified by the results of an analysis of the effectiveness of the PPP project. Legislation does not directly determine how risks can be allocated to the risks identified during the pre-contract negotiations (or even at a later stage), but not taken into account in the analysis of efficiency. For example, suggestions on the terms of the partnership agreement as part of the bidding proposal may include suggestions on risk management mechanisms. There are no definite and can not be fully defined possible ways of managing risks in view of their specificity for a particular project. For this purpose, it is advisable to provide for a period of familiarization with the draft tender documentation and the possibility of making changes to it based on the findings received from potential contestants. It is also advisable to foresee cases in which it is possible to review certain terms of the contract without a competition. It is substantiated that the law does not restrict the possibility of foreseeing specific terms of an agreement on the implementation of the PPP project or to conclude additional (auxiliary) contractual instruments (for example, an investment agreement). At the same time, when laying down conditions not provided for by law, it is necessary to take into account the scope of competence of the state partner. Also, in order to ensure the principle of equality of conditions, the state partner should provide such additional conditions in the tender documentation.

IMPROVING MECHANISMS OF COOPERATION BETWEEN THE STATE BORDER SERVICE OF UKRAINE, PUBLIC ORGANISATIONS AND POPULATION

2018 ◽  
Vol 1 (11) ◽  
pp. 91-101
Author(s):  
Iakiv Serhiiovych Halaniuk
Keyword(s):  
Political Stability ◽  
Subject Area ◽  
The State ◽  
Military Force ◽  
Border Area ◽  
Public Control ◽  
The Public ◽  
Mechanism Model ◽  
Public Organisations ◽  
The Military

The article highlights the author’s approach to improving coopera- tion mechanisms of the State Border Service of Ukraine with public organiza- tions and population. There has been analyzed public control as a means their cooperation and priorities of improving the cooperation, particularly, forms and methods of organizing citizens’ feedback, introduction of the assessment pro- cedure of the efficiency of the SBSU and population and public organization. There have been stated conceptual pillars of the public control development in the SBSU, developed by the author, including public control forms and resource provision. There has been considered a mechanism algorithm of the public par- ticipation in the development of the border administration through submitting petitions or proposals concerning a legally enforceable enactment draft (or the legally enforceable enactment currently in force). There has been represented a mechanism model of discussing legally enforceable enactments and public peti- tions, developed by the author. It is noted that one of the mechanisms of interac- tion of the SBSU with the public is effective public control, which becomes an in- tegral part of ensuring national security and political stability. The conditions of permanence of Ukraine's threats in the border area, and in certain areas and their exacerbation, along with further reforms of the institutes of Ukrainian statehood, cause the problem of establishing and implementing public control in the border area as an important and urgent one.It is proved that public control is intended to determine the correctness of the military-force policy in the border area, the validity of the scale and optimality of the forms of activity of the border guards. In accordance with all this, in the subject area of public control should be: political decisions on issues of border security, including international agreements; the expediency and validity of government programs for the provision and reform of the border authorities of Ukraine, assess- ment of the effectiveness of these programs and the procedure for making changes to them.

La valorisation des prestations non-bois: particularités genevoises (essai) | Commercialization of non-wood forest services: the case of Geneva (essay)

2009 ◽  
Vol 160 (8) ◽  
pp. 232-234
Author(s):  
Patrik Fouvy
Keyword(s):  
Forest Regeneration ◽  
Biological Diversity ◽  
The State ◽  
Forest Land ◽  
Private Forests ◽  
The Public ◽  
Public Body ◽  
Provision Of Services ◽  
History Of ◽  
Near Future

The history of the forests in canton Geneva, having led to these being disconnected from productive functions, provides a symptomatic demonstration that the services provided by the forest eco-system are common goods. Having no hope of financial returns in the near future and faced with increasing social demands, the state has invested in the purchase of forest land, financed projects for forest regeneration and improvement of biological diversity and developed infrastructures for visitors. In doing this the state as a public body takes on the provision of services in the public interest. But the further funding for this and for expenses for the private forests, which must be taken into account, are not secured for the future.

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