scholarly journals Features of tax control of the new EU countries: the example of Latvia

2021 ◽  
Vol 2021 (10) ◽  
pp. 55-60
Author(s):  
Nelya LYSETSKA ◽  
Keyword(s):  
Public Investment ◽  
Modern State ◽  
Legal Basis ◽  
Effective Mechanism ◽  
Tax System ◽  
Indirect Methods ◽  
State Legislation ◽  
Digital Infrastructure ◽  
Methodological Approaches ◽  
The Baltic

The paper substantiates comprehensive approaches to the formation of an effective mechanism for tax control of income and expenses of taxpayers in the Baltic States, in particular in Latvia. In order to effectively implement methods of controlling income and expenditure on a legal basis, first of all, it is necessary to start comprehensive and persistent fight against shadow income. Methodological approaches should include: attracting public investment to create an information digital infrastructure for processing declarations; the elimination of shadow flows, as well as the implementation of universal declaration using indirect methods of determining tax liabilities and the general modernization of the tax system. The anti-corruption strategy of modern state legislation should be aimed not only at the inevitability of punishment for corrupt practices, but also at the consistent elimination of the conditions for corruption.

Digital Surveillance/Militant Resistance: Categorizing the “Proto-state Hacker”

2018 ◽  
Vol 20 (7) ◽  
pp. 670-685
Author(s):  
Erik Skare
Keyword(s):  
Modern State ◽  
Nation State ◽  
Electronic Unit ◽  
Gray Area ◽  
Digital Infrastructure ◽  
Digital Surveillance ◽  
Dialectical Relationship ◽  
Spaces Of Resistance ◽  
New Phenomena

Rapid developments in digital infrastructure have made all-encompassing surveillance all too possible. However, the same infrastructure has simultaneously enabled the use of new possibility spaces that react to, shape, and resist these structures of control and surveillance. The Israel/Palestine conflict is no different, and Palestinian Islamic Jihad (PIJ) has created an electronic unit with hackers to circumvent and resist the Israeli matrix of control and its surveillance. I argue that out of this dialectical relationship in Palestine, between new possibility spaces of resistance and structures of control, new phenomena arise in the gray area between the nation state hacker and the hacktivist as PIJ emulates the features of a modern state army. To understand the nature of its electronic unit, one must take this dialectic into account by introducing the category, “proto-state hacker.”

METHODOLOGICAL APPROACHES TO STUDYING THE RELATIONS IN AGRICULTURAL CONSUMER COOPERATIVES THAT ARE NOT REGULATED BY LEGISLATION

2020 ◽  
Vol 10 (8) ◽  
pp. 1526-1537
Author(s):  
V.B. Burlakov ◽  
Keyword(s):  
Economic Resource ◽  
State Legislation ◽  
Economic Relations ◽  
Cooperative Relationships ◽  
Progressive Development ◽  
Consumer Cooperative ◽  
Patterns Of Behavior ◽  
Important Means ◽  
Methodological Approaches ◽  
The Relationship

The development of intra-cooperative relations not regulated by state legislation, provided that they are formed in accordance with cooperative principles and values, is considered in the article as one of the most important means of effective forming agricultural consumer cooperation in Russia. The aim of the study is to develop methodological approaches to the study of these economic relations in order to identify in the future those of them that contribute to the filling of institutional voids and are a real economic resource for the progressive development of cooperation. The relationships in question are manifested in economic practice in the form of adherence to certain attitudes, patterns of behavior, rules, beliefs, agreements, etc. They can be both formalized in the internal regulations of the cooperative’s activities, and informal. In an agricultural consumer cooperative, there are two main blocks of relations: the relationship of the cooperative with its members and the relationship between the members of the cooperative. As the main tools for obtaining information, it is proposed to use methods of studying documents (charter and internal regulations of the cooperative’s activities) and polling. For the survey, it is proposed to form several groups of respondents: ordinary members of cooperatives, representatives of their governing bodies, heads of cooperative organizations at the regional level, specialists of cooperative revision unions, competent representatives of science. The methods used and the content of the surveys differ depending on the categories of respondents. Thus, it is advisable to conduct polls of experts from the scientific community in the form of a conversation, while a significant part of the questions should be focused on identifying economic practices that are useful from the standpoint of ensuring the viability of a cooperative enterprise. The questionnaire is also recommended to include questions aimed at identifying informal intra-cooperative relationships that conflict with the principles of organizing cooperative activities and lead to the liquidation of the cooperative or its transformation into other forms. In the proposed answers to some questions, it is advisable to include information about the forms of implementation of intra-cooperative relations useful for the development of a cooperative, obtained on the basis of studying advanced foreign experience. The approaches proposed in the article are aimed at considering intra-cooperative relations not regulated by legislation as one of the full-fledged objects of scientific research that contribute to increasing the viability of an agricultural consumer cooperative.

KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA: STUDI ANALISIS MASLAHAH MURSALAH

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Heru Purwono
Keyword(s):  
Islamic Law ◽  
The State ◽  
Tax Law ◽  
Tax Administration ◽  
Research Approach ◽  
Islamic State ◽  
Legal Basis ◽  
Tax System ◽  
Tax Amnesty ◽  
Islamic View

The State of Indonesia is a State of Law, so in the case of the policy being made it must be based on the law. Fulfillment of the State’s treasury not using the concept of Islamic State such as zakat, but using taxes, whose legal basis is not derived from the Quran or Sunnah but based on the ijtihad scholars related tax law is based on the Qur’an and Sunnah. This journal study aims to find out how the policy of tax amnesty in indeneia is contrary to the constitution or not, and this writing will also describe how the Islamic view of tax forgiveness. This type of research is normative juridical and research approach is approach concept and approach of law. The results of this study indicate that tax forgiveness in Indonesia is not only for tax runners, but also for tax officials who are negligent in carrying out duties in taxes, tax amnesty is very useful to improve the tax system in Indonesia, tax administration and when viewed from the concept of Mashlahah (Islamic law), the forgiveness of taxes including Mashlahah Dharuriyah which can be useful for Hifzh al-Nafs (keeping soul), and Hifzh al-Mal (guarding the treasures) of all Indonesian people.<br />Negara Indonesia adalah Negara Hukum, maka dalam hal kebijakan yang dibuat harus berdasar pada hukum. Pemenuhan uang kas Negara bukan menggunakan konsep Negara Islam seperti zakat, tetapi menggunakan pajak, yang dasar hukumnya bukan berasal dari Quran atau Sunnah akan tetapi berdasarkan ijtihad para ulama terkait hukum pajak tersebut yang didasarkan pada Qur’an dan Sunnah. Penelitian jurnal ini bertujuan untuk mengetahui bagaimana kebijakan pengampunan pajak di indonesia apakah bertentangan dengan konstitusi atau tidak, dan penulisan ini juga akan mengurai bagaimana pandangan Islam terhadap pengampunan pajak. Jenis penelitian ini adalah yuridis normatif dan pendekatan penelitiannya adalah pendekatan konsep (satute approach) dan pendekatan undang-undang (statute approach). Hasil dari penelitian ini menunjukkan bahwa pengampunan pajak di Indonesia bukan hanya untuk para pelari pajak saja, akan tetapi juga untuk petugas pajak yang lalai dalam menjalankan tugas dalam menarik pajak, amnesty pajak sangat bermanfaat untuk memperbaiki system perpajakan di Indonesia, administrasi perpajakan dan jika dilihat dari konsep Mashlahah (hukum Islam), pengampunan pajak termasuk Mashlahah Dharuriyah yang dapat berguna untuk Hifzh al-Nafs (menjaga jiwa), dan Hifzh al-Mal (menjaga harta) seluruh rakyat Indonesia.

scholarly journals Measurements of spontaneous rates of mutations in the recent past and the near future

2010 ◽  
Vol 365 (1544) ◽  
pp. 1169-1176 ◽  
Author(s):  
Fyodor A. Kondrashov ◽  
Alexey S. Kondrashov
Keyword(s):  
Spontaneous Mutation ◽  
Natural Populations ◽  
Fundamental Parameter ◽  
Indirect Methods ◽  
The Past ◽  
Genome Wide ◽  
Related Individuals ◽  
Methodological Approaches ◽  
Near Future ◽  
Generation Sequencing

The rate of spontaneous mutation in natural populations is a fundamental parameter for many evolutionary phenomena. Because the rate of mutation is generally low, most of what is currently known about mutation has been obtained through indirect, complex and imprecise methodological approaches. However, in the past few years genome-wide sequencing of closely related individuals has made it possible to estimate the rates of mutation directly at the level of the DNA, avoiding most of the problems associated with using indirect methods. Here, we review the methods used in the past with an emphasis on next generation sequencing, which may soon make the accurate measurement of spontaneous mutation rates a matter of routine.

scholarly journals Information Security of Critically Important Information Systems

2019 ◽  
Vol 8 (4) ◽  
pp. 9030-9034
Keyword(s):  
Information System ◽  
Information Systems ◽  
Information Security ◽  
Legal Regulation ◽  
Security Threats ◽  
Legal Basis ◽  
Sources Of Information ◽  
Effective Mechanism ◽  
System Information

The article provides a comprehensive analysis of the concepts related to the information security of critically important information systems in Russia. Today, problems exist, which are associated with numerous threats to Russian information security due to the rapidly increasing role of the information sphere. To solve these problems, an effective mechanism is needed to prevent and eliminate these threats. To develop the organizational and legal basis of the mechanism, it is necessary to define a number of concepts, such as information security, critically important information system, information infrastructure, etc. The authors explore Russian legal regulation, as well as international experience and research on this topic. The article shows the main sources of information security threats and defines general principles and approaches to ensuring information security of critically important information systems. The concept and types of critically important information systems are identified and the necessity of developing and improving their legal regulation is substantiated. A number of legal and organizational measures aimed at ensuring the information system security of Russian infrastructure are proposed.

Philanthropic Partnerships in the Just City: Parks and Schools

2019 ◽  
Vol 56 (6) ◽  
pp. 1811-1847
Author(s):  
Elizabeth Nisbet ◽  
Susanna Schaller
Keyword(s):  
New York ◽  
New York City ◽  
Nonprofit Organizations ◽  
Public Investment ◽  
Democratic Governance ◽  
Private Funding ◽  
State Legislation ◽  
Potential Harm ◽  
Executive Action

The role of private funding and management in U.S. urban public services has expanded through the auspices of private nonprofit organizations in formal relationships with government and aided by large gifts from wealthy donors with visions for their cities, leading scholars to raise concerns about potential harm to democratic governance and displacement of public investment. Where do these private efforts fit into current policy initiatives to improve equity in schools and parks? Employing Susan Fainstein’s Just City framework, this article analyzes cases in which policy actors sought constraints on private dollars in an attempt to institutionalize equity into public private partnership (PPP) regimes. The Portland, Oregon, school board required that school foundations share funds with a districtwide foundation for reallocation. In New York City, unsuccessful state legislation proposed reallocating private funds but executive action redirected public city funds, and largely nonmonetary private resources. These cases can inform policymakers striving for just cities.

Principles of law in the structure of legal regulators: methodological approaches to understanding the principles of law in the discourse of Russian jurisprudence

2021 ◽  
pp. 86
Author(s):  
Vladimir I. Chervonyuk
Keyword(s):  
Law Enforcement ◽  
A Priori ◽  
Legal Regulation ◽  
Fundamental Question ◽  
Paradigm Change ◽  
Legal Basis ◽  
Legal Decisions ◽  
Legal Rules ◽  
Methodological Approaches ◽  
Theory Of Law

For jurisprudence (doctrine and practice), the fundamental question of the principles of the nature of law is at the same time the question of the normative (special-legal) composition of law, the structure of its normative “substances&quot; or a set of legal regulators. From the position of dominant views, legal regulators a priori recognize norms, or legal rules that are positive in legislation. This paradigm, which remains unshakable, is the basis of the assessment mechanism, the formed stable attitude to understanding the forms (sources) of law, the practice of making law enforcement decisions in situations of lack of legislation, as well as emerging defects in legal regulation, the need (validity) of the applicable norms. Rooted in Russian jurisprudence understanding of the principles of law as legal ideas” or more “general norms”, while the latter are not presumed as a legal basis for making individual legal decisions in resolving specific cases, is hopelessly outdated and does not correspond to the needs of developing practice. A paradigm change regarding understanding the structure and composition of regulators of law objectively requires a solution to an issue of fundamental importance, a kind of sui generis, the answer to which the pillars of philosophy and theory of law tried to answer (L.A. Hart, R.ºDvorkin, M. van Hook, R. Alexi, etc.): whether the law consists only of norms or are they a part of this whole; whether the norms of law are always perceived by law enforcement authorities, primarily by the courts, as the only legal basis, given that the norm to be applied is either absent, or differs in legal uncertainty, inconsistency, that is, is invalid.

TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 136-142
Author(s):  
N. A. NAZAROVA ◽  
Keyword(s):  
Social Development ◽  
State Policy ◽  
The State ◽  
Significant Part ◽  
Tax Burden ◽  
Legal Basis ◽  
State Budget ◽  
Tax System ◽  
Economic Entity ◽  
Direction Of Movement

The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.

10. The future of Islamic law

2021 ◽  
pp. 132-136
Author(s):  
Mashood A. Baderin
Keyword(s):  
Islamic Law ◽  
Direct Reference ◽  
Modern State ◽  
State Law ◽  
State Legislation ◽  
Applicable Law ◽  
The Future ◽  
Law Making

‘The future of Islamic law’ assesses the future of Islamic law. Owing to the influence of modern state structures and modern modes of law-making, the form and application of Islamic law as part of state law today is not based strictly on direct reference to classical fiqh manuals, but indirectly through state legislation in the form of codified statutes. Codification raises two questions concerning the future of Islamic law. The first question relates to form, while the second relates to content. One aspect of classical fiqh that may be affected by codified Islamic law is the flexibility of ikhtilāf (differences of juristic opinion), as the codified fiqh becomes the applicable law.

scholarly journals Review of recent advances in index flood estimation

2003 ◽  
Vol 7 (3) ◽  
pp. 283-296 ◽  
Author(s):  
D. Bocchiola ◽  
C. De Michele ◽  
R. Rosso
Keyword(s):  
Flood Frequency ◽  
Flood Frequency Analysis ◽  
Indirect Methods ◽  
Index Flood ◽  
Regional Flood Frequency Analysis ◽  
Flood Estimation ◽  
Methodological Approaches ◽  
River Site ◽  
Direct And Indirect Methods ◽  
Risk Analysis And Management

Abstract. Index flood estimation for regional flood frequency analysis needs to be based on the information available. The most appropriate method depends on the specific application and its choice requires a problem-oriented analysis. This paper presents a simple theoretical framework to deal with index flood estimation for a specific river site. The methodological approaches available for the purpose are reviewed. For each, the information required is specified and the reliability of the estimate, particularly desirable in risk analysis and management, is discussed. Where flood observations are lacking, indirect estimation must be undertaken using scenarios including those commonly met in hydrological practice; generally, these depend on the amount and type of information available. For each scenario, the methodologies are outlined, in order of the expected degree of complexity. After a guided analysis, an investigator can adopt the method providing the best tradeoff between effort in collecting and handling data and the resultant reliability which can be expected. Keywords: direct and indirect methods, index flood estimation, reliability, scenarios.

Sign in / Sign up

Export Citation Format

Share Document