scholarly journals Legal Steps to Secure the Tobacco Supply Chain: A Case Study of Poland

2020 ◽  
Vol 17 (6) ◽  
pp. 2055
Author(s):  
Łukasz Balwicki ◽  
Michal Stoklosa ◽  
Małgorzata Balwicka-Szczyrba ◽  
Jeffrey Drope
Keyword(s):  
Supply Chain ◽  
Tax Evasion ◽  
Cross Validation ◽  
The State ◽  
Tax Law ◽  
Excise Tax ◽  
Administrative Burden ◽  
Tobacco Tax ◽  
The Government

The threat of tobacco tax evasion and avoidance is the most commonly mentioned argument against tax hikes. Increasingly, the focus of legislators is on leaks in the tobacco crop supply chain, in which raw or cured tobacco that was never taxed finds its way to smokers. To study the process undertaken by Poland to secure the tobacco supply chain, we analyzed the 2013–2018 legislation around tobacco supply and interviewed a key stakeholder in the Government of Poland. We found that farmers and intermediary entities can trade tobacco only if registered with the government. Farmers are required to report the size of their fields and the weight of their crops to the state authorities. Each purchase within the supply chain is also reported by both the seller and the buyer for cross-validation. This has prevented manipulation within the system, while the mere threat of heavy fines related to an excise tax law violation and/or the administrative burden associated with becoming an excise tax payer (had the violation been prosecuted) has significantly contributed to securing the tobacco supply chain. The experience of Poland demonstrates that securing the tobacco supply chain is complicated but also a tractable problem. This case can be widely applicable to other countries.

scholarly journals Modelling the expected impact of cigarette tax and price increases under Vietnam’s excise tax law 2015–2020

2020 ◽  
pp. tobaccocontrol-2020-055920
Author(s):  
Mark Goodchild ◽  
Le Thi Thu ◽  
Dao The Son ◽  
Lam Nguyen Tuan ◽  
Robert Totanes ◽  
...  
Keyword(s):  
Tobacco Control ◽  
Predictive Modelling ◽  
Cigarette Consumption ◽  
Tax Law ◽  
Excise Tax ◽  
Tax Revenues ◽  
Price Increases ◽  
Cigarette Tax ◽  
Tobacco Tax ◽  
The Government

BackgroundVietnam’s national tobacco control strategy aims to reduce the rate of smoking among male adults from 45% in 2015 to 39% by 2020. The aim of this paper is to assess what contribution cigarette tax increases under Vietnam’s current excise tax plan can be expected to make to this target, and to discuss what additional measures might be implemented accordingly.MethodsThis study uses a mix of administrative datasets and predictive modelling techniques to assess the expected impact of tax and price increases on cigarette consumption, tobacco tax revenues and the rate of smoking between 2015 and 2020.FindingsThe average retail price of cigarettes is estimated to have increased by 16% (sensitivity analysis: 14%–18%) in inflation-adjusted terms between 2015 and 2020, while cigarette consumption is projected to decrease by 5.1% (4.5%–5.5%). The rate of smoking among males is projected to decrease to 42.8% (42.1%–43.6%) compared with the target of 39%. Total tax revenues from cigarettes are projected to increase by 21% (19%–23%), reflecting an extra ₫3300 billion in inflation-adjusted revenues for the government.ConclusionThe current excise tax law is expected to have only a modest impact on the rate of smoking in Vietnam, though it has generated tax revenues. If Vietnam is to achieve its tobacco control targets, the government should implement a mixed excise system with a high-specific component to promote public health by raising the price of cigarettes more significantly.

scholarly journals Impact of government policies on Sustainable Petroleum Supply Chain (SPSC): A case study – Part II (The State of Nebraska)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Davoud Ghahremanlou ◽  
Wieslaw Kubiak
Keyword(s):  
Supply Chain ◽  
Programming Model ◽  
Real Life ◽  
The State ◽  
Policy Impact ◽  
Strategic Decisions ◽  
York County ◽  
The Government ◽  
The Impact

The accompanying part I (Ghahremanlou and Kubiak 2020) developed the Lean Model (LM), a two-stage stochastic programming model which incorporates Renewable Fuel Standard 2 (RFS2), Tax Credits, Tariffs, and Blend Wall (BW), to study the policy impact on the Sustainable Petroleum Supply Chain (SPSC) using cellulosic ethanol. The model enables us to study the impact by running computational experiments more efficiently and consequently by arriving at robust managerial insights much faster. In this paper, we present a case study of the policy impact on the SPSC in the State of Nebraska using the model. The case study uses available real-life data. The study shows that increasing RFS2 does not impact the amount of ethanol blended with gasoline but it might lead to bankruptcy of the refineries. We recommend that the government consider increasing the BW because of its positive economic, environmental and social impacts. For the same reason, we recommend that the tax credit for blending the US produced ethanol with gasoline be at least 0:189 $/gal and the tariff for imported ethanol be at least 1:501 $/gal. These also make the State independent from foreign ethanol thereby enhancing its energy security. Finally, the change in policy impacts the SPSC itself, most importantly it influences the strategic decisions, however setting up a bio-refinery at York county and a blending site at Douglas county emerge as the most robust location decisions against the policy change in the study.

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

TINJAUAN FIQH MUAMALAH TERHADAP PRAKTIK JUALBELI TELUR TUNTONG LAUT (BATAGUR BORNEONENSIS)

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Mayda Mayda
Keyword(s):  
Competent Authority ◽  
The State ◽  
The Government

The sale and purchase of Tuntong Laut eggs that occurred in Pusung Kapal Village, Kec. Seruway is done for the use of ingredients for making srikaya jam. This sale and purchase is a violation of laws that have been set by the government and can cause damage to nature and is contrary to the principles of muamalah. The title of this research is “Review of Muamalah Fiqh Against the Practice of Selling and Buying Sea Tuntong Eggs (Batagur Borneonsis) in Pusung Kapal Village, Kec. Seruway” With the formulation of the problem is (1). How is the practice of buying and selling Tuntong Laut (Batagur borneoensis) eggs in Pusung Kapal Village, Kec. Seruway? (2) How is the Fiqh Muamalah review of the practice of buying and selling eggs of Sea Tuntung (Batagur Borneoensis) case study in Pusung Kapal Village, Kec. Seruway? Based on the results of this study, it can be concluded that (1) The practice of buying and selling Tuntong Laut eggs is prohibited according to Fiqh Muamalah because the Rukuns and conditions of sale and purchase are not fulfilled, such as: the goods are not owned by themselves, but belong to the state whose species are protected. immediately when Ijab and Qabul or the goods are not in hand, and do not meet Sharia principles, such as bringing harm, destroying the ecosystem of protected animals and containing elements of gharar. (2) Buying and selling of Tuntong Laut eggs in Pusung Kapal Village, Kec. Seruway That there is a practice of buying and selling rare animals, in which the sale and purchase is not accompanied by a permit from the competent authority.

scholarly journals Governing the Arctic: The Russian State Commission for Arctic Development and the Forging of a New Domestic Arctic Policy Agenda

2019 ◽  
Vol 10 (0) ◽  
pp. 190
Author(s):  
Helge Blakkisrud
Keyword(s):  
Policy Formulation ◽  
The State ◽  
The Arctic ◽  
Policy Agenda ◽  
Russian Government ◽  
State Commission ◽  
Relative Neglect ◽  
The Government ◽  
Arctic Policy

After a period of relative neglect in the 1990s and early 2000s, the Arctic is back on the agenda of the Russian authorities. To ensure efficient coordination and implementation of its Arctic strategy, the government in 2015 established a State Commission for Arctic Development. It was to serve as a platform for coordinating the implementation of the government’s ambitious plans for the Arctic, for exchange of information among Arctic actors, and for ironing out interagency and interregional conflicts. Based on a case study of the State Commission for Arctic Development, this article has a twofold goal. First, it explores the current Russian domestic Arctic agenda, mapping key actors and priorities and examining the results achieved so far. Second, it discusses what this case study may tell us the about policy formulation and implementation in Russia today. We find that while the government’s renewed focus on the Arctic Zone has yielded some impressive results, the State Commission has been at best a mixed success. The case study demonstrates how, in the context of authoritarian modernization, the Russian government struggles to come up with effective and efficient institutions for Arctic governance. Moreover, the widespread image of a Russian governance model based on a strictly hierarchic “power vertical” must be modified. Russia’s Arctic policy agenda is characterized by infighting and bureaucratic obstructionism: even when Putin intervenes personally, achieving the desired goals can prove difficult.

scholarly journals Rechtsvacuum Phenomenon in Government Regulation of the Republic of Indonesia Number 51 of 2020 related to Passport Renewal Period to 10 Years

2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama
Keyword(s):  
State Government ◽  
Government Regulation ◽  
The State ◽  
Government Regulations ◽  
The Republic ◽  
The Government ◽  
Renewal Period ◽  
Law Regulation ◽  
Laws And Regulations

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  

scholarly journals Dominasi dan ketidakadilan negara dan korporasi dalam kasus bencana lumpur Lapindo

2017 ◽  
Vol 30 (2) ◽  
pp. 150
Author(s):  
Oman Sukmana
Keyword(s):  
Resource Management ◽  
State Government ◽  
Oil And Gas ◽  
The State ◽  
Group Discussions ◽  
Disaster Victims ◽  
The People ◽  
Data Collection Process ◽  
The Government

The domination of the state (government) and Corporate (PT LBI) in the oil and gas resource management lead Lapindo mudflow disaster that caused misery to the people. This study aims to assess the forms of domination and injustice by the state (government) and the corporation in the case of Lapindo mudflow disaster, and how Lapindo mudflow disaster victims negotiate (resist) against the state (government) and corporations in an effort to fight for their rights. This study used a qualitative approach with case study. Subjects and informantsresearch include: (1) Lapindo mudflow disaster victims; (2) group coordinator of Lapindo mudflow disaster victims; (3) Public figures Siring village, Tanggulangin, Renokenongo, Jabon, and Jatirejo, Porong district, Sidoarjo; (4) Representation of the corporation (PT. LBI); and (5) Representation of BPLS. The data collection process using the in-deepth interviews, observation, focus group discussions, and review documents. Stage processing and data analysis includes the coding process, memoing, and concept mapping. The results showed that the government (the state) and the corporation (PT LBI) action dominating the oil and gas resource management in the area of Porong district, Sidoarjo regency, East Java, resulting misery for the victims (people). Forms of injustice felt by residents Lapindo mudflow disaster victims not only related to the issue of compensation for land and building assets alone, but more than that, including various dimensions. Through a variety of collective action, such as demonstrations and negotiations, Lapindo mudflow disaster victims filed various charges, such as demands for payment of compensation for land and building assets destroyed.

Information Systems Management in the Supply Chain in an Official Pharmaceutical Laboratory

2017 ◽  
pp. 350-373
Author(s):  
Jorge Lima de Magalhães ◽  
Arlene Moreira
Keyword(s):  
Supply Chain ◽  
Systems Management ◽  
Information Systems Management ◽  
Essential Information ◽  
System Information ◽  
The Government ◽  
Public Entity ◽  
Pharmaceutical Laboratories

The official pharmaceutical laboratories are strategic to the government in actions such as production of specific medicines (neglected medicines), research and development in new neglected molecules, public policies, price regulators etc.; especially to the health public in Brazilian population. In this sense, it is important that the information's system of the supply chain in this laboratory must have effectiveness of the activities and processes in the in order to cooperate efficiently and effectively with strategic planning. This work aim to analyze the quality of information's in the catalog of materials as a potential instrument to improvement the process purchase flows standardization, economy in purchases and essential information to the decision-makers. A methodology is proposal to the management in the information's system in purchase department with a standard in the quality catalogue in order to subsidize buyers regarding the detailed description of the purchase item and your specifications. The work conceptualizes and highlights the quality of information and its relevance by adding values to the services and products in supply chain of the official pharmaceutical lab. In this case study was shown details of problems from initial quality description to the final acquisition. In conclusion, to promote the management in the quality of the system information of the catalog of materials is necessary. Therefore, it's possible a better supply chain in public entity, even in an official pharmaceutical laboratory.

scholarly journals Social Movement at Indonesia - Malaysia Border (A Case Study of Indonesian Migrant Workers’ Education in Sebatik Island, a Land Border of Indonesia - Malaysia)

2018 ◽  
Vol 73 ◽  
pp. 11013
Author(s):  
Warsono Hardi ◽  
Nurcahyanto Herbasuki ◽  
Rifda Khaerani Thalita
Keyword(s):  
Migrant Workers ◽  
Basic Education ◽  
The State ◽  
Private Companies ◽  
Mining Company ◽  
Border Area ◽  
The Public ◽  
The Government

The condition of the state border area between Indonesia and Malaysia is totally different. Children of Indonesian Workers (TKI) have no (limited) access to learn in formal schools since they do not have citizenship documents. This study aims to analyze the implementation of basic education mission in the border area, particularly in Sebatik island, Nunukan regency, North Kalimantan province. In addition, the research was conducted using qualitative explorative approach. Problems arising at the border area are very diverse and systemic. The Indonesian government conducts the education in border areas still very limitedly. The role of the public, corporate and private companies (Three Net Working) becomes very important in operating the schools in border area. The role of a former lecturer who is famously called Mrs. Midwife Suraidah is very dominant in helping TKI’s children to learn a variety of knowledge in Sekolah Tapal Batas (Tapal Batas School) in Sebatik island, Nunukan Regency, North Kalimantan province. Some help from companies such as Pertamina (national oil mining company), Dompet Dhuafa foundation and volunteers who are willing to be teachers strongly support the continuously of Tapal Batas School. The continuity of basic education in the state border becomes a challenge for the government since the purpose of the country written in the opening of Constitution 1945 is the intellectual life of the nation can be realized by implementing it in Nawacita program.

scholarly journals The Role of Non-State Actors in Strengthening the Developmental Capacity of the State: A Case Study of Cross Rivers State, Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 153
Author(s):  
Felix Chukwudi Oparah ◽  
Enya Ndem Bassey ◽  
Ohatu Ekoh Ohatu
Keyword(s):  
Skill Acquisition ◽  
Rural Areas ◽  
The State ◽  
Cross River ◽  
Cross River State ◽  
Developmental Capacity ◽  
State Actors ◽  
The Government

This study examined the role of Non State Actors (NSAs) in strengthening the developmental capacity of the state, using a case study of Cross River State, Nigeria. Primary and secondary data on selected constituents of NSAs including Non Governmental Organizations (NGOs), Privately Owned Companies, Banks, Private Hospitals and Private Schools were analyzed using tables and charts. The results revealed that activities of NSAs significantly enhance the developmental capacity of Cross River State especially in the areas of provision of public services, knowledge and skill acquisition, infrastructural development and employment generation. Besides other recommendations, it was recommended that NSAs and the government should perform complementary roles in enhancing developmental capacity and that the establishment of more NSAs in the rural areas should be encouraged through the provision of special funding and other incentives for NSAs that have their offices in the rural areas.

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