scholarly journals Self-taxation of the population as an institution of financial law

Author(s):  
Igor Babin

The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute. The procedure for establishing and entering, the basis for collection and collection depends on the correct determination of the place of each type of payment in the system of revenue of public entities, and in particular in the system of obligatory payments. Although self-taxation and taxes are inherent in a number of common features (public nature, individual non-gratuity, mandatory payment), these payments cannot be equated. First, self-taxation differs from the taxes by target character. Secondly, self-taxation is characterized by its own form of legalization - holding a general meeting or a local referendum, while for taxes such forms of direct democracy are explicitly prohibited by law. In the foreign scientific literature, based on this peculiarity of self-taxation, it is often called the instrument of direct democracy and the people's financial initiative. Third, self-taxation is different from taxes by the entity of imposed. The subject by imposed of local taxation is the representative body of local self-government (local council), and self-taxation is directly the residents of the respective territorial community. Fourth, self-taxation, unlike taxes, is inherently voluntary in nature. At a general meeting or local referendum, residents of a territorial community voluntarily agree to introduce self-taxation, its size, payment procedure, purpose of using the funds raised, or vice versa, but these issues are not discussed with taxpayers. It is argued that self-taxation is an independent, non-taxable type of payment that is used to resolve issues of local importance, the size and order of introduction and use are set independently by the population at a general meeting or local referendum. Introducing self-taxation is essential for the development of territorial communities. Self-taxation allows territorial communities to receive additional funds, increase civic activity of residents, and increase the level of responsibility of local self-government bodies.

2006 ◽  
Vol 16 (2) ◽  
pp. 237-286 ◽  
Author(s):  
HATEM ZGHAL

This study consists in a commentary on some passages from Avicenna, which deal with the category of the relative. The commentary points out the promotion of the relative to the role of an exclusive determining factor. An attempt is made here to show how Avicenna tries to detach the relative accident from its subject, in order to transform it into the exclusive determining factor of a pure thingness. The relative determination of this thingness must be able to receive specifications, which may extend as far as the infimae species. These specifications are obtained by the consideration of the other attributes of the subject of the relative attribution, which are henceforth no more than the “modes of advent” of the relation.


Litera ◽  
2021 ◽  
pp. 38-55
Author(s):  
Rivaa Mukhammad Salem Alsalibi

The subject of this research is the specifics, forms and functions of interaction in social media groups between the representatives of ethnic communities. The goal consists in determination of the role of social networks in adaptation of ethnocultural communities of St. Petersburg. The research is based on the polling technique for acquisition of information on the cognitive, emotional, and behavioral state of a person. The survey was conducted via distribution of questionnaires among the representatives of ethnic groups. The article also employs the method of systematic scientific observation over the social media groups, topic raised therein, as well as reading and analysis of the comments. The scientific novelty of this work consists in outlining of the nature, trends and development prospects of cross-cultural communications as the channel for ethnocultural interaction.  The main conclusions, which touch upon users from various ethnic communities who do not have enough experience in organization of activity of social media groups, demonstrate that it causes the loss of the sense of security, accumulation of prejudices and escalation of interethnic conflicts, as well as preference of the with restricted access, which contributes to lock down of the group and impedes adaptation in the accepting society. Stabilization of situation can be achieved by improvement of the quality of content posted in the social media, as well as level of their administration.


2018 ◽  
Vol 8 (2) ◽  
pp. 259-274
Author(s):  
Ichsan Habibi

Positive contributions and trends in the tourism sector on Bangka Island, especially in the Matras Tourism Village, need to receive appreciation and support from all stakeholders through the management of environmentally friendly and sustainable tourist objects / attractions. To realize this mission, it is necessary to do ecological propaganda (religious values ​​originating from the Qur'an and Hadith) that are in accordance with the sociocultural characteristics of society. This issue is the subject of discussion in this study, especially regarding the values ​​of ecological preaching implemented in the development program of the Mattress Tourism Village. For this reason, a descriptive-qualitative study was conducted by collecting purposive-snowball data from the sample. Furthermore, the collected data was analyzed descriptively-qualitatively so that the values ​​of ecological preaching that had been implemented were identified and the form and process of implementation by the Matras Tourism Village community. The findings show that there are five types of ecological preaching values ​​that have been implemented, namely al-Is (justice), al-Tawazun (balance), al-Intifa 'wa laa al-Fasad (taking benefits without damage), ar-Riayah wa laa al -Israf (nurturing without exaggeration), and al-Tahdits wa al-Istikhlaf (renewal). Unfortunately, the value of al-Tahdits wa al-Istikhlaf is still not optimal due to the quality of science and technology. However, the local community has become more aware and intelligent about the importance of ecological preaching values ​​in the development of Mattress Tourism Village. In the future, besides needing to intensify and harmonize the role of ulama and Umara, it must also be carried out to increase the capacity of religious institutions, knowledge and appropriate technology for program implementers, and to involve community participation in planning, implementing and evaluating the Matras Tourism Village development program.


MRS Bulletin ◽  
1990 ◽  
Vol 15 (11) ◽  
pp. 35-35
Author(s):  
Robert L. Post

The federal budget process is often regarded as an arcane affair, the province of a select group of Washington insiders. This includes the mysteries behind the determination of budgets for R&D on materials. The purpose of this discussion is to demysrify the subject a little. It will focus largely on the role of Congress.A common misconception is that the White House sets the budget for the federal government. What the White House does do is send detailed recommendations to Congress each year in January on what it believes the budget should be. This covers spending, tax policy, and economie predictions (the latter reflected in the anticipated tax revenues). In January 1990, for example, the administration submitted budget recommendations for fiscal year 1991, which began on October 1 and runs until September 30, 1991. These recommendations (with subsequent negociations with the Hill) can be quite influential, but serve primarily as a point of reference, which Congress can gladly accept, or completely ignore, as circumstances and preferences dictate.


2018 ◽  
Vol 6 (3) ◽  
pp. 9-15
Author(s):  
С. Кутепов ◽  
S. Kutepov

long-awaited Concept of teaching the subject area “Technology”, the project of which is analyzed in the article,defi nes the problems facing the teacher. The author illustrates these problems and the characterized directions of teaching the subject area “Technology” with the possible fragments of the content of technological education. The author shows which information should be used at the stage of the development of schoolchildren’s basic application skills of the main types of hand tools (electrical including) as a resource for solving technological problems which are the priority results of the mastering the subject area “Technology”. The article suggests the knowledge necessary for ecological education of schoolchildren, formation of their world outlook, provided that the interdisciplinary relations are established. The problems of the environmentally friendly production organically associated with the problems of modern economy allow us to solve the problem of economic education. The article proves that the subject of “Technology” is supposed to create certain patterns of thinking and behavior of schoolchildren, introduce them into the world of professions, and ensure professional self-determination of schoolchildren.


Issues of Law ◽  
2020 ◽  
Vol 20 (2) ◽  
pp. 118-122
Author(s):  
A. V. Matyushkina ◽  
◽  
L. F. Ayzyatova ◽  

The article raises the problem of the correct determination of the subject of forensic research in the investigation of official crimes and its differentiation between related branches of expert knowledge, the authors note a significant number of forensic errors that arise in preparation for the production of forensic examinations: the formulation of incorrect questions to a forensic expert. The solution of the problem associated with incorrect posing of questions to a forensic expert is given. A pattern is revealed between the method of committing a crime and the determination of the subject of forensic investigations in the investigation of official crimes


Development ◽  
1983 ◽  
Vol 76 (1) ◽  
pp. 297-331
Author(s):  
Gary Struhl

The product of the extra sex combs+ (esc+) gene is required during embryogenesis for the correct determination of segments in Drosophila. If this product is absent, most segments develop like the normal eighth abdominal segment. Here, I extend previous results (Struhl, 1981a) showing that this phenotype results in large part from indiscriminate expression of the bithorax-complex genes which are normally active only in particular segments of the thorax and abdomen. In addition, I test whether the esc+ gene product is required for the correct expression of other homeotic genes. First, I have examined two genes of the Antennapedia-complex (Sex combs reduced+ and Antennapedia+): I find that both genes are normally required in only some of the body segments, but that in the absence of the esc+ gene product, both appear to function adventitiously in other segments. Second, comparing esc+ and esc− embryos lacking both these genes as well as the bithorax-complex, I find that additional homeotic genes (possibly those normally involved in specifying head segments) appear to be expressed indiscriminately when the esc+ gene product is absent. Finally, I present evidence that the products of the esc+ gene and the Polycomb+ gene (a second gene required for the correct regulation of the bithorax-complex) act independently. On the basis of these results, I propose a tentative outline of the roles and realms of action of all of these genes.


2015 ◽  
Vol 4 (4) ◽  
pp. 11-15
Author(s):  
T.A. Egorenko ◽  
E.M. Rodina

The article discusses the peculiarities of time perspective in university students at one of the stages of their professional self-identification and presents the results of studies by foreign authors on the subject of future time perspective, commitment to future, balanced time perspective and the way they relate to students’ motivation, academic achievements, intrapersonal characteristics.


Author(s):  
Fera Seferova

The study of interrelation between folklore and literature is one of the most relevant trends in literary studies. Folk poetic symbols as the genetic memory of the nation infiltrate consciousness not only as artistic material, but also as a emotions that awaken the writer’s imagination, giving rise to various associations. The subject of this research is the creative activity of folklore is in the works of the Crimean Tatar children's writers. Examination of the folklore-mythological context, determination of the peculiarities of transformation of folklore motifs in a literary reveals the creative laboratory, allowing determining the specificities of personal reflection of the writer, as well as tracing the psychological patterns of the creative process, and the evolution of artistic thinking overall. The scientific novelty is defined by the absence within Russian literary studies of monographic and significant critical works on determination of the folklore-mythological context, transformation, functionality, and interpretation of folklore elements in works of the writers. The conclusion is made that folklore as part of the culture of a particular nation, is an organic element of the artistic world of the Crimean Tatar writers, such as E. Amit and T. Khalilov. The novel by E. Amit presents the new comprehension of myths, paroemias, and legends. An example of interaction of the mythological views and modern perspective in the novel “Last Chance” is the folk legend on the “happy and unhappy stars”. It also encompasses such ancient forms of folklore as cursing and benevolence, as well as the elements that take roots in the ancient taboos, the period of totemism. In the psychological prose by T. Khalilov, an important role is played by the symbolism of birds and plants. The ancient legend of the winged horse Duldul organically intertwines with the author's creative idea without losing its specificity.


Author(s):  
Hui Zhang

The subject of this research is the image of Boris Godunov viewed in three different aspects in the eponymous drama by A. S. Pushkin and in the opera by M. P. Mussorgsky. The goal consist in description of multifacetedness and complexity of image of the Tsar, as well as his main traits in representation of the poet and the composer, which helps the performers in staging the opera “Boris Godunov”. A comparative analysis of drama and opera is conducted in accordance with the tree main categories: philosophical-aesthetic foundation, psychological portrait, peculiarities of social environment and place of the hero therein. The main conclusions consist in determination of the important sides of possible interpretation of the image of Tsar as: 1) basic philosophical idea that underlies the entire play, and thus defines the role of Godunov in the artistic concept of stage director and actor; 2) key psychological traits that set the emotional tone for the image of Tsar Boris Godunov; 3) nature and specificity of relations between the protagonist and other characters. The scientific novelty of this article is defined by an attempt to determine the key trends in creating an artistic image of the hero by means of theoretical analysis of representations on protagonist in the drama by A. S. Pushkin and opera by M. P. Mussorgsky. The author believes that the range of qualities and traits imposed by these prominent upon Boris Godunov would help the novice actors to find the key to their unique interpretation of this character.


Sign in / Sign up

Export Citation Format

Share Document