scholarly journals Why is it so Difficult to Implement a GST in Pakistan?

2010 ◽  
Vol 15 (Special Edition) ◽  
pp. 139-169
Author(s):  
Ehtisham Ahmad

This paper discusses the efforts by the Government of Pakistan to implement a General Sales Tax (GST). First, a history of Pakistani tax reform efforts is presented along with the reforms recommended by the National Taxation Reforms Commission. After this, the design and implementation of the GST is discussed followed by an analysis of the political economy and provincial issues that arise in the process of implementing the GST. Finally, the paper discusses various proposals regarding the determination of the base for the GST. The paper concludes that the splitting of the GST by sectors, given the perspective that the 1930’s style sales tax, is not sensible, and the Pakistani formulation is more unstable than the assignment of the GST on goods.

2019 ◽  
pp. 135-145
Author(s):  
Viktor A. Popov

Deep comprehension of the advanced economic theory, the talent of lecturer enforced by the outstanding working ability forwarded Vladimir Geleznoff scarcely at the end of his thirties to prepare the publication of “The essays of the political economy” (1898). The subsequent publishing success (8 editions in Russia, the 1918­-year edition in Germany) sufficiently demonstrates that Geleznoff well succeded in meeting the intellectual inquiry of the cross­road epoch of the Russian history and by that taking the worthful place in the history of economic thought in Russia. Being an acknowledged historian of science V. Geleznoff was the first and up to now one of the few to demonstrate the worldwide community of economists the theoretically saturated view of Russian economic thought in its most fruitful period (end of XIX — first quarter of XX century).


Organization ◽  
2021 ◽  
pp. 135050842110612
Author(s):  
Daniel S Lacerda

The spatial imaginations of organisations can be particularly insightful for examining power relations. However, only recently they have gone beyond the limits of the workplace, demonstrating the role of the territory for organised action, particularly in mobilising solidarity for resistance. In this article, I investigate power relations revealed by the political economy of the territory to explain contradictory actions undertaken by organisations. Specifically, I adopt the theoretical framework of the noted Brazilian geographer Milton Santos, who recognises spatial multiplicity and fragmentation while maintaining an appreciation of the structural conditions of the political economy. This perspective is particularly useful for the analysis of civil society organisations (CSOs) in a Brazilian favela (slum), given the context of high inequality perpetuated by the selective flows of urban development. First, I show that the history of favelas and their role in the territorial division of labour explain the profiles of existing organisations. Then, I examine how the political engagement of CSOs with distinct solidarities results in a dialectical tension that leads to both resistance based on local shared interests and the active reproduction of central spaces even if the ends are not shared. The article contributes to the literature of space and organisations by explaining how territorial dynamics mediate power relations within and across organisations, not only as resistance but also as the active reproduction of economic and political regimes.


2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Muhadjir Suni ◽  
Muh. Zainuddin Badollahi

This study aims to determine and analyze the Diversification Strategy of Cultural Attractions in Support of Tourism Development in Wakatobi Village. This research method is qualitative research. The determination of the informants in this study was obtained by purposive sampling. The informants are community leaders and traditional leaders who are key informants. The results show that the opportunity for Wakatobi Regency to become a cultural tourism destination can be opened, because it is supported by the exoticism of local communities with their cultural diversity. The strategy that can be prioritized in the development of Wakatobi village tourism is the diversification of cultural attractions that are organized through institutions or Tourism Awareness Groups initiated by the community and funded by the local government and acting as an active facilitator. It seems that the political will and political commitment of leaders to maximize local government efforts need to be supported by tourism stakeholders from the government, private sector and the wider community, this is a weakness that needs to be covered so that the strategy in developing Community Base Tourism (CBT) tourism in Wakatobi provides a diversification of attractions. tour which is actually quite interesting to witness. Penelitian ini bertujuan untuk mengetahui dan menganalisa Strategi Diversifikasi Atraksi Budaya Dalam Mendukung Pengembangan Wisata Desa Wakatobi. Metode penelitian ini adalah penelitian kualitatif. Penentuan informan penelitian ini diperoleh secara Purposive sampling. Adapun informan yaitu tokoh masyarakat dan tokoh adat yang merupakan informan kunci. Hasil penelitian menunjukkan peluang kabupaten wakatobi menjadi destinasi wisata budaya dapat terbuka, karena didukung oleh eksotisme komunitas lokal dengan keberagaman budaya yang mereka miliki. Strategi yang dapat diprioritas dapat dalam pengembangan wisata desa Wakatobi adalah  diversifikasi atraksi budaya yang terorganisasi melalui kelembagaan atau Kelompok Sadar Wisata yang diprakarsai masyarakat dan didanai oleh pemerintah daerah serta berperan sebagai fasilitator yang aktif. Tampaknya political will dan political comitment pemimpin untuk memaksimalkan upaya pemerintah daerah perlu di dukung oleh stekholder pariwisata dari pihak jajaran pemerintah, swasta dan masyarakat luas hal merupakan kelemahan yang perlu ditutupi agar strategi dalam pengembangan wisata Community Base Tourism (CBT) di Wakatobi menyajikan adanya diversifikasi atraksi wisata yang sesungguhnya cukup menarik untuk disaksikan.


2018 ◽  
Vol 10 (2) ◽  
pp. 135-151
Author(s):  
Risma Widiawati

Bone Regency as part of South Sulawesi is a very interesting area to discuss. This area is not only part of the history of South Sulawesi, but also a historical flow of South Sulawesi. the existence of nobles who are so attached to the joints of the lives of the people of Bone is still interesting to be examined to this day. Based on this, the article aims to reveal the role of Bone nobility in the swapraja government system to the regency (1950 - 1960). The political development of the government during this period was seen as sufficiently influencing the political dynamics of the government in Bone Regency which continued even today. The method used is the method of historical research with four stages, namely, heuristics, criticism (history), interpretation, and presentation (historiography). The results of the study show that after the transition from swapraja to regency, the role of nobility is still very calculated. But it is no longer like in the period before the transition, where the government was ruled by the king / aristocracy. At this time the level of intelligence is also taken into account. Apart from the fact that the structure of the government is indeed different because the process of appointing head of government is also different. But in general the role of nobility after the transition was not much different, where there were still many nobles holding power. ABSTRAK Kabupaten Bone sebagai bahagian dari Sulawesi Selatan merupakan suatu daerah yang sangat menarik untuk dibicarakan. Daerah ini bukan saja merupakan bagian dari sejarah Sulawesi Selatan, tetapi juga merupakan arus sejarah Sulawesi Selatan. keberadaan bangsawan yang begitu melekat di dalam sendi kehidupan masyarakat Bone masih menarik untuk ditelisik sampai hari ini. Berdasarkan hal tersebut, maka artikel ini bertujuan untuk mengungkapkan tentang peranan bangsawan Bone dalam sistem pemerintahan swapraja ke kabupaten (1950 – 1960). Perkembangan politik dari pemerintahan selama periode ini dipandang cukup mempengaruhi dinamika politik dari pemerintahan di Kabupaten Bone yang berlangsung bahkan sampai sekarang. Metode yang digunakan adalah adalah metode penelitian sejarah dengan empat tahapan yaitu, heuristik, kritik (sejarah), intrepretasi, dan penyajian (historiografi). Hasil penelitian menunjukkan bahwa setelah peralihan dari swapraja ke kabupaten, peranan bangsawan masih sangat diperhitungkan. Namun tidak lagi seperti pada masa sebelum peralihan, di mana pemerintahan dikuasai oleh raja/aristokrasi. Pada masa ini tingkat kecerdasan juga diperhitungkan. Selain karena struktur pemerintahannya memang berbeda juga karena proses pengangkatan kepala pemerintahan juga berbeda. Namun secara umum peran bangsawan setelah masa peralihan tidak jauh berbeda, di mana masih banyak bangsawan yang memegang kekuasaan.


2021 ◽  
pp. 45-63
Author(s):  
Marin Pop ◽  

"This study aims to highlight the activity of the Cluj County Branch of the Romanian National Party (hereafter abbreviated as RNP) in the spring of 1920, covering the events from the fall of the government led by Alexandru Vaida–Voevod until the end of the parliamentary elections of May–June 1920. After the Great Union, the city of Cluj became the political capital of Transylvania, especially after the Ruling Council, which was the provisional executive body of Transylvania, moved its headquarters from Sibiu to Cluj. Iuliu Maniu, the President of the Ruling Council and of the R.N.P, who was elected at the Sibiu Conference of 9–10 August 1919, had settled in Cluj as well. Moreover, at the head of Cluj County Branch of the RNP were personalities with a rich history of struggle for the cause of National Liberation of the Romanians in Transylvania: Iuliu Coroianu, Emil Hațieganu, Aurel Socol, Sever Dan, Alexandru Rusu, Ioan Giurgiu, the Archpriest Ioan Pop of Morlaca, and the Priest‑Martyr Aurel Muntean from Huedin. After the dismissal of the Vaida government, the Central Executive Committee of the RNP convened a party congress for 24 April 1920, in Alba Iulia. Just before the congress, the Cluj County organization had started the election campaign. Meetings were organized in every town and village, aiming to elect representatives for the Congress in Alba Iulia. On 21 April 1920, a large assembly was held in Cluj, during which the deputies of Cluj presented their work in Parliament. Simultaneously, delegates were elected for the Congress of Alba Iulia. The RNP Congress adopted a draft resolution and the governing bodies were elected. Iuliu Maniu was re‑elected as President. Based on the decisions adopted at the Great National Assembly of Alba Iulia on 1 December 1918, he adopted a working program, which was summarized in thirteen chapters. During the electoral campaign of 1920 two major political groups became polar opposites: the one around the People’s Party, which was in power, and the parties that formed the Parliamentary Bloc and had governed before. On the list of candidates of the Cluj County Branch of the RNP we can mostly find the former MPs of the party, as well as those who had filled various leadership positions within the Ruling Council. Following the electoral process, despite all the efforts of the People’s Party, in power at that time – especially those of Octavian Goga – to dispel the propaganda conducted by the RNP, the latter party managed to obtain 27 seats in the House and 14 in the Senate. This placed the RNP in second place among Romania’s political parties. The Cluj County Branch of the RNP was able to win two of the five electoral districts in the Chamber, as well as two in the Senate, out of the three allocated to the county. Another conclusion would be that, starting from these parliamentary elections, more and more parties from the Old Kingdom penetrated into Transylvania and Banat. They would achieve some success with the voters only when they came to hold power in the state and organize elections. Still, the RNP remained the party with the largest grip on the electorate of Transylvania and Banat, and Cluj became the political capital of Transylvania."


Author(s):  
Lucia Zedner

This Afterword reflects on the scope, ambitions and achievements of this substantial volume of collected essays. It reflects on the interdisciplinary, cross-jurisdictional and temporal range of the contributing chapters. It seeks to situate them in the longer history of studies of the political economy of crime and punishment, and applauds their collective revitalisation of the field. It explores the ways in which the impressive, international group of contributors explore the complex interactions between inequality, crime and punishment. In particular, it addresses the conceptual and methodological choices made in determining how to measure comparative poverty and prosperity and how to gauge relative punitiveness. The Afterword concludes by exploring promising further areas of enquiry suggested by this remarkable collection.


Author(s):  
W. W. Rostow

I have tried in this book to summarize where the world economy has come from in the past three centuries and to set out the core of the agenda that lies before us as we face the century ahead. This century, for the first time since the mid-18th century, will come to be dominated by stagnant or falling populations. The conclusions at which I have arrived can usefully be divided in two parts: one relates to what can be called the political economy of the 21st century; the other relates to the links between the problem of the United States playing steadily the role of critical margin on the world scene and moving at home toward a solution to the multiple facets of the urban problem. As for the political economy of the 21st century, the following points relate both to U.S. domestic policy and U.S. policy within the OECD, APEC, OAS, and other relevant international organizations. There is a good chance that the economic rise of China and Asia as well as Latin America, plus the convergence of economic stagnation and population increase in Africa, will raise for a time the relative prices of food and industrial materials, as well as lead to an increase in expen ditures in support of the environment. This should occur in the early part of the next century, If corrective action is taken in the private markets and the political process, these strains on the supply side should diminish with the passage of time, the advance of science and innovation, and the progressively reduced rate of population increase. The government, the universities, the private sector, and the professions might soon place on their common agenda the delicate balance of maintaining full employment with stagnant or falling populations. The existing literature, which largely stems from the 1930s, is quite illuminating but inadequate. And the experience with stagnant or falling population in the the world economy during post-Industrial Revolution times is extremely limited. This is a subject best approached in the United States on a bipartisan basis, abroad as an international problem. It is much too serious to be dealt with, as it is at present, as a domestic political football.


2019 ◽  
pp. 441-450
Author(s):  
Scott MacDonald

Russian-American filmmaker Maxim Pozdorovkin has made a series of films documenting Russia in the age of Putin, including the well-known Pussy Riot (2013), about the radical feminist performance group. This interview focuses specifically on Our New President (2017), which traces the Hillary Clinton/Donald Trump presidential race and the Trump election as depicted in Russian propaganda. Pozdorovkin’s film is a significant contribution to the recent history of recycled cinema. The political weaponizing of media to produce “fake news” is the focus of Our New President. Pozdorovkin demonstrates that in the 2010s propaganda is not so much misinformation carefully embedded in an otherwise informative context, but an attempt to overwhelm by creating total media confusion. He makes clear that in Russia the government controls all major news outlets and hacking into the online networks of other nations is considered patriotism.


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