scholarly journals Development and Formation History of Profit Taxation

2021 ◽  
Vol 7 (12) ◽  
pp. 271-277
Author(s):  
G. Kaparova ◽  
D. Mazhitova ◽  
Zh. Abdullaeva

Research relevance determined by the importance of tax regulation, which allows the state to concentrate its financial resources, with the ability to significantly influence the economic development of the country at every stage of its development. The article examines the processes and stages of the emergence and evolution of theses on the essence of taxation. Research objectives: analysis of the main and fundamental tax theories, as well as tax systems of ancient states. Research materials and methods: analysis of the history of formation, development, evolution of one of the initial forms of taxation — payment (tax) from the people. Also considered the legal content and the economic content of the tax. Research results: the basic principles of taxation are considered on the basis of the definitions of Adam Smith, who established the basic principles of taxation, which exist and operate to this day. An assessment and comparison of taxation in Kyrgyzstan with other countries is given. Conclusions: a decrease in the tax rate will entail an increase in production, which in the future will compensate for a temporary decrease in tax revenues.

2019 ◽  
Vol 178 (5) ◽  
pp. 127-131
Author(s):  
Yu. I. Sedletsky ◽  
D. I. Vasilevsky

During the long history of obesity surgery and associated diseases, a large number of operation techniques with different mechanisms of action have been proposed. However, all currently existing options for surgical correction of obesity have their advantages and disadvantages, ultimately determining the results and side effects of treatment. This circumstance determines the exceptional importance of the correct choice of methods for bariatric surgery. The article considers the basic principles and criteria for choosing the method of surgical treatment of overweight and related diseases from different perspectives.The authors declare no conflict of interest.The authors confirm that they respect the rights of the people participated in the study, including obtaining informed consent when it is necessary, and the rules of treatment of animals when they are used in the study. Author Guidelines contains the detailed information.


2018 ◽  
Vol 35 (02) ◽  
pp. 1-11
Author(s):  
David Schmidtz

Which social arrangements have a history of fostering progress and prosperity? One quick answer, falsely attributed to Adam Smith, holds that we are guided as if by an invisible hand to do what builds the wealth of nations. A more sober answer, closer to what Smith said and believed, is thatifthe right framework of rules—plus decent officiating—steers us away from buying and selling monopoly privilege and steers us toward being valuable to the people around us, we indeed will be part of the engine that drives human progress and the wealth of nations.


2020 ◽  
Vol 58 ◽  
pp. 118-134
Author(s):  
Aleksandr E. Kotov

The journal of Ksenofont A. Govorsky “Vestnik Yugo-Zapadnoy I Zapadnoy Rossii” (“South-West and West Russia Herald”) is known in the history of pubic thought as odious and reactionary. However, this stereotypical image needs some revision: the anti-Polish discourse on the pages of the magazine was not so much nationalistic as anti-aristocratic in nature. Considering the “Poles” primarily as carriers of the aristocratic principles, the editorial board of the magazine claimed to protect the broad masses of the people. Throughout its short history, the magazine consistently opposed both revolutionary and aristocratic propaganda. However, the regional limitations of the problems covered in the magazine did not give it the opportunity to reflect on the essential closeness of the revolutionary and reactionary principles. Yu.F. Samarin and I.S. Aksakov – whose conservative-democratic views, on the whole, were close to “Western Russianism”, promoted by the authors of “Vestnik Yugo-Zapadnoy I Zapadnoy Rossii”, managed to reach that goal.


2017 ◽  
Vol 24 (2) ◽  
pp. 657-677 ◽  
Author(s):  
Wilhelm J. Wessels

The book of Jeremiah reflects a particular period in the history of Judah, certain theological perspectives and a particular portrayal of the prophet Jeremiah. Covenant theology played a major role in Jeremiah’s view of life and determined his expectations of leaders and ordinary people. He placed high value on justice and trustworthiness, and people who did not adhere to this would in his view bear the consequences of disobedience to Yahweh’s moral demands and unfaithfulness. The prophet expected those in positions of leadership to adhere to certain ethical obligations as is clear from most of the nouns which appear in Jeremiah 5:1–6. This article argues that crisis situations in history affect leaders’ communication, attitudes and responses. Leaders’ worldviews and ideologies play a definitive role in their responses to crises. Jeremiah’s religious views are reflected in his criticism and demands of people in his society. This is also true as seen from the way the people and leaders in Judah responded to the prophet’s proclamation. Jeremiah 5:1–6 emphasises that knowledge and accountability are expected of leaders at all times, but in particular during unstable political times.


Author(s):  
Tatyana F. Berestova ◽  
Vera R. Abramovskih

The basic principles of publishing activities in universities and their interrelation, all stages of redaction, the problems each of them, and ways to solve them. The activities of the distribution sector of publishing in the structure of the Research Library of Chelyabinsk State Academy of Culture and Arts and the history of its creation are described.


2020 ◽  
Vol 17 (3) ◽  
pp. 278-291
Author(s):  
Egor A. Yesyunin

The article is devoted to the satirical agitation ABCs that appeared during the Civil War, which have never previously been identified by researchers as a separate type of agitation art. The ABCs, which used to have the narrow purpose of teaching children to read and write before, became a form of agitation art in the hands of artists and writers. This was facilitated by the fact that ABCs, in contrast to primers, are less loaded with educational material and, accordingly, they have more space for illustrations. The article presents the development history of the agitation ABCs, focusing in detail on four of them: V.V. Mayakovsky’s “Soviet ABC”, D.S. Moor’s “Red Army Soldier’s ABC”, A.I. Strakhov’s “ABC of the Revolution”, and M.M. Cheremnykh’s “Anti-Religious ABC”. There is also briefly considered “Our ABC”: the “TASS Posters” created by various artists during the Second World War. The article highlights the special significance of V.V. Mayakovsky’s first agitation ABC, which later became a reference point for many artists. The authors of the first satirical ABCs of the Civil War period consciously used the traditional form of popular prints, as well as ditties and sayings, in order to create images close to the people. The article focuses on the iconographic connections between the ABCs and posters in the works of D.S. Moor and M.M. Cheremnykh, who transferred their solutions from the posters to the ABCs.


2019 ◽  
Vol 5 (4) ◽  
pp. 180-190
Author(s):  
Rajkumar Bind

This paper examines the development of modern vaccination programme of Cooch Behar state, a district of West Bengal of India during the nineteenth century. The study has critically analysed the modern vaccination system, which was the only preventive method against various diseases like small pox, cholera but due to neglect, superstation and religious obstacles the people of Cooch Behar state were not interested about modern vaccination. It also examines the sex wise and castes wise vaccinators of the state during the study period. The study will help us to growing conciseness about modern vaccination among the peoples of Cooch Behar district.   


Author(s):  
Jason Knight ◽  
Mohammad Gharipour

How can urban redevelopment benefit existing low-income communities? The history of urban redevelopment is one of disruption of poor communities. Renewal historically offered benefits to the place while pushing out the people. In some cases, displacement is intentional, in others it is unintentional. Often, it is the byproduct of the quest for profits. Regardless of motives, traditional communities, defined by cultural connections, are often disrupted. Disadvantaged neighborhoods include vacant units, which diminish the community and hold back investment. In the postwar period, American cities entered into a program of urban renewal. While this program cleared blight, it also drove displacement among the cities’ poorest and was particularly hard on minority populations clustered in downtown slums. The consequences of these decisions continue to play out today. Concentration of poverty is increasing and American cities are becoming more segregated. As neighborhoods improve, poorer residents are uprooted and forced into even more distressed conditions, elsewhere. This paper examines the history of events impacting urban communities. It further reviews the successes and failures of efforts to benefit low-income communities.


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