scholarly journals AN ANALYTICAL STUDY OF TAXATION LITERACY AMONG INDIVIDUALS

2021 ◽  
pp. 7-11
Author(s):  
Dr. Mridula Singhal ◽  
Ankit Verma
Keyword(s):  
Tax Evasion ◽  
Financial Literacy ◽  
Tax Planning ◽  
Basic Knowledge ◽  
Planning System ◽  
Secondary Sources ◽  
The People ◽  
Tax Management ◽  
Area Of Concern ◽  
The Impact

Over the recent years, taxation literacy has become a major area of concern for governments, banks, community service groups, other similar organizations, and people in India. People largely lack basic knowledge about financial matters, required to take household decisions, day-to-day money management as well as saving for the long term. Taxation literacy is defined as the knowledge which an individual should possess to manage the issues concerning personal taxation effectively. It helps the individuals in assessing their tax liability, tax management, and tax planning too. Lack of financial and taxation literacy often makes people vulnerable to a financial crisis. It also adversely affects market operations and competitive forces. On the other hand, people who are well informed and well knowledgeable can help to create a more competitive and more efficient financial and tax planning system. The basic purpose of this study is to determine the relationship between financial and taxation literacy among the people, the impact of various government awareness programs on salaried individuals. An illiterate person may arise issues related to tax evasion which is illegal in Indian perspectives. Descriptive type of research will be used to describe the meaning of taxation literacy and review various research papers. Data will be collected from secondary sources. The later section of this review paper observes the views of the different researchers on taxation literacy and will give valued suggestions and future viewpoints on the same. KEYWORDS: Taxation Literacy, Financial Literacy, Tax Management, Tax Planning, People

TAX PLANNING: PRACTICAL PROBLEMS OF IMPLEMENTATION

2017 ◽  
Author(s):  
Tetiana Shulha ◽  
◽  
Kateryna Khaletska ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Planning ◽  
Planning System ◽  
Corporate Management ◽  
Tax Management ◽  
Basic Approaches ◽  
The One ◽  
Definition Of

The article has investigated scientific achievements of scientists, who studied the issue of "tax planning" in the system of tax management at an enterprise. The basic approaches to definition of essence of tax planning in the system of corporate management of an enterprise are established. The article has given its own definition of "tax planning". It has ascertained that one of the important elements of tax compliance at the enterprise is tax planning and has substantiated the necessity of its introduction. The article also has defined the main objectives of tax planning. The necessity of introduction of planning is connected to its ability to prevent delinquencies in the sphere of taxation, define losses the enterprise may incur in payment of taxes, determine optimal ways of enterprise activity and etc. The article has described the main levels of planning - strategic, current, operational, and identifies tasks at each of them. Types of tax planning and their peculiarities are established and investigated. The conclusion about the relevance and necessity of the use of tax planning system by the enterprise for its successful functioning is made. It has proved the expediency of creation of special structural subdivisions and engagement of separate specialists for realization of tax planning functions at the enterprises. The article has defined practical problems of implementation of tax planning in an enterprise to which the one can refer: absence of legislative regulation, confusion of notions of "tax planning" with notions of "tax evasion" and "tax avoidance", implementation of aggressive tax planning in an enterprise, inexperience of governing bodies of economic entities and/or their neglect of tax planning. Ways of solving these problems that have developed in practice include defining tax planning, its system, principles, methods and techniques at the level of law, and improving its organizational, informational and methodological support in the enterprise.

scholarly journals DIFFERENCES AND SIMILARITIES IN IMPACTS OF HYDROELETRIC DAMS BETWEEN NORTH AND SOUTH OF BRAZIL

2016 ◽  
Vol 19 (2) ◽  
pp. 265-286 ◽  
Author(s):  
GUILLAUME LETURCQ
Keyword(s):  
Hydroelectric Dams ◽  
Secondary Sources ◽  
The North ◽  
The People ◽  
Hydroelectric Dam ◽  
Area North ◽  
South Of Brazil ◽  
The Impact ◽  
North And South ◽  
Belo Monte

Abstract The environmental impacts of hydroelectric dams in Brazil are investigated in local and regional scales, for the last years. In this paper, we analyze the impact than the establishment of a hydroelectric dam has for the people and their spaces, with the comparative experiences occurred for the North and South of Brazil. We will focus on aspects related to the organization of families, social fight, the compensation and resettlement of people affected by the dam's construction, as well we take a look to the similarities between the two areas, with emphasis on aspects related to migration, mobility and landscapes. For this, we rely on research carried out on the river Uruguay (South), based on interviews, questionnaires and studies of primary and secondary sources, from 2007 to 2014 and also in a survey that is currently being held in Belo Monte area (North), which also uses primary and secondary sources, with fieldwork periods.

scholarly journals Financial Literacy Among German Students at Secondary Schools: Some Empirical Evidence from the State of Hesse

2019 ◽  
Vol 65 (4) ◽  
pp. 299-326
Author(s):  
Volker Brühl
Keyword(s):  
Secondary Schools ◽  
Empirical Evidence ◽  
Test Performance ◽  
Financial Literacy ◽  
Financial Education ◽  
The State ◽  
International Standards ◽  
Basic Knowledge ◽  
German School ◽  
The Impact

Abstract Since the financial crisis financial literacy has attracted growing interest among researchers and policy makers, as there is international empirical evidence that financial literacy is poor among both adults and students. In Germany we have almost no empirical evidence on financial literacy, especially in the case of students attending secondary schools, as financial education has not featured on German school curricula to date. Besides, Germany has not yet participated in the optional financial literacy module of PISA, which was offered for the first time in 2012. However, a lack of private pension provisioning, in spite of demographic change, and low stock ownership among German households indicate a deficit in financial knowledge and skills in this country as well. In this paper we investigate financial literacy among students aged 14 to 16 attending a secondary school in the state of Hesse. The foundation is a test designed according to international standards. The statistical analysis of the test reveals substantial deficits in key areas of financial literacy. Particular deficits could be identified in the fields of basic knowledge of financial matters and, to an even greater degree, in more advanced concepts such as risk diversification. Applying interest calculations to financial matters turned out to be problematic for many students. Furthermore, the paper analyses the impact of gender and type of school on the overall test score as well as test performance in specific tasks. The findings suggest that financial matters should be covered in some form at secondary schools. In light of the potentially far-reaching consequences of financial illiteracy for financial wellbeing, German participation in future PISA financial literacy tests seems highly advisable to gain a deeper understanding of the preliminary findings presented in this paper.

scholarly journals Learning Lessons, Challenges, Impacts & Solutions on the Path of Recovery from Covid-19 in Nepal

2021 ◽  
Vol 14 ◽  
pp. 13-25
Author(s):  
Poonam R L Rana
Keyword(s):  
National Economy ◽  
Research Study ◽  
Health Sector ◽  
Lessons Learned ◽  
Secondary Sources ◽  
The People ◽  
Tourism Sector ◽  
The Government ◽  
The Impact

The research study focuses on the impact of Covid-19 on Tourism in Nepal and looks into the challenges to face in the path of recovery and to bring to light the lessons learned from COVID 19. It is qualitative in nature including both primary and secondary sources. 50 respondents were chosen as samples. The results showed that, there was drastic impact on tourism sector affecting national economy, It has brought to light various challenges to be faced in path of recovery and the greatest lesson learnt is that the government should develop its health sector and the people should always be strong and prepared to face any disaster or pandemics at all times. Solutions are provided in form of recommendations.

scholarly journals The role of social capital in enhancing community disaster preparedness and building back better in recovery

2018 ◽  
Vol 229 ◽  
pp. 01001 ◽  
Author(s):  
Deny Hidayati
Keyword(s):  
Social Capital ◽  
Disaster Preparedness ◽  
Local Level ◽  
Mutual Help ◽  
Secondary Sources ◽  
Research Activities ◽  
The People ◽  
The Government ◽  
The Impact

As a country with high risk of disasters, the people of Indonesia have to prepare and anticipate these calamities. One of the most important aspects of disaster risk reduction at the local level is social capital. This paper discusses the role of social capital in strengthening community disaster preparedness for effective respond and its potential for building back after recovery, focusing on local wisdom, prior experiences and re-establishment of community livelihoods. Local wisdom plays an important role in raising community efforts to find relief and recover from the impact of the earthquake in Bantul and floods in Jambi. The spirit of community-self, mutual help and fundraising help the Javanese in Bantul to be strong and care among neighbors. The community that supported by the local leaders and institutions agreed to set up priority for affected people who need more help. Meanwhile, experiences of the people in Jambi on regular floods made them aware and assisted them to develop self-efficacy beliefs in disaster preparedness, including making plans as well as increasing skill to get ready for and respond to this disaster. This paper also shows that in addition to economic recovery programs from the government and donor in Bantul and Aceh, the community in Jambi used floods as a source of their alternative livelihood through fishing and its related activities, and perceived floods as economic opportunities. This paper utilises empirical evidence from cases across Indonesia that are collected from my research results under LIPI and Human Ecology research activities. Data is also collected from secondary sources that largely rely on desk reviews of relevant books, documents, papers, and other references.

scholarly journals Tax forecasting as part of a macro financial controlling system: the case of Ukraine

2017 ◽  
pp. 0-0
Author(s):  
Tetiana Paientko ◽  
Kateryna Proskura
Keyword(s):  
Current System ◽  
Tax Planning ◽  
Planning System ◽  
Tax Revenue ◽  
Economic Agents ◽  
Controlling System ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax fore-casting, taking into account the expectations of economic agents, is proved. Tools and criteria for effec-tive tax planning and forecasting in Ukraine for controlling bases are developed.

Workplace deviance in the virtual workspace

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Shrivastava ◽  
Kavita Singh
Keyword(s):  
Work Environment ◽  
Design Methodology ◽  
Workplace Deviance ◽  
Virtual Space ◽  
Top Down ◽  
Deviant Behaviour ◽  
Content Type ◽  
Secondary Sources ◽  
The People ◽  
The Impact

Purpose This paper aims to discuss ways in which working in the virtual space can give rise to negative norm violating behaviours of employees in organizations. Further, it describes some of the measures that can be taken by organizations to manage such behaviour such that organizational and individual goals are met. Design/methodology/approach This paper discusses the impact and importance of managing deviant behaviour of employees. Using relevant examples procured from secondary sources, this paper further provides a glance at how organizations can minimize such behaviour and maintain a productive and supportive work environment. Findings In today’s scenario when remote working has become a norm, organizations can prevent employees from engaging in deviant behaviour by providing supportive work environment, recalibrating their policies as per the situation and by adopting a top-down approach of communication. Originality/value This paper aims to provide a glance at the people-related challenges that the shift to virtual working may have given rise to. It provides measures that organizations can adopt to keep their employees focussed and prevent them from engaging in deviant behaviours.

scholarly journals The Fiscal Imbalances and Methodological Approaches to Their Assessment

2021 ◽  
Vol 6 (521) ◽  
pp. 219-228
Author(s):  
Y. M. Savchenko ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Competition ◽  
Tax Planning ◽  
Panel Analysis ◽  
Central Concept ◽  
Fiscal Imbalance ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact

This article generalizes and systematizes approaches to determining the essence of fiscal imbalances and their types, in particular, taking into account and without taking into account the aspect of possible problems in the sphere of fiscal policy. It is also emphasized that when determining the essence of fiscal imbalances, it is important to realize the difference between accounting and financial terms, since analytics in this terminology is also based on different methods of assessing fiscal imbalance. Such deterministic factors of fiscal imbalances as internal tax competition, tax transfer and tax imbalance in general are analyzed. The conception of marginal expenditures of public funds as a central concept in determining fiscal imbalances is characterized. In addition to the traditional types of fiscal imbalances (vertical and horizontal), there is also an imbalance of justice (according to the research of scientist Dolozina I. L.), which is manifested, in particular, in tax evasion, avoidance of taxation (including aggressive tax planning) and income inequality. The generalized classification of types of fiscal imbalances with the characterizations of causes and manifestations of their occurrence is provided. The results of researches of approaches to assessing fiscal imbalances and indicators used are systematized. It is emphasized that the researchers use most of the indicators to assess fiscal imbalances specified in this article to conduct a panel analysis in order to identify the impact of equalization instruments on different territories and groups of taxpayers.

scholarly journals Local People’s Perception on Climate Change at Kamalamai Municipality, Sindhuli

2019 ◽  
Vol 6 ◽  
pp. 21-31
Author(s):  
Basanta Kumar Neupane ◽  
Ashok Acharya ◽  
Luna Thapa
Keyword(s):  
Climate Change ◽  
Secondary Data ◽  
Primary Data ◽  
Group Discussions ◽  
Impact Of Climate Change ◽  
Secondary Sources ◽  
The People ◽  
Climatic Hazards ◽  
Key Informant ◽  
The Impact

Climate change (CC) has become one of the intervening issues in the last few decades. Climate change can severely affect the way community is living, prominently the developing countries. Climate change brings out wide ranging effects on water resources, agriculture, human health and biodiversity. The study was conducted in ward number 3, 7, 8, 9, 10 and 13 of Kamalamai municipality Sindhuli, Nepal. The methods adopted for the data were key informant interviews, group discussions and observations. In order to support the primary data and secondary data were also used. The secondary sources of Data were obtained from the public documents of the different ministries, departments, Central Bureau of Statistics and journal articles. Group discussions, Key informant interviews and observation were carried out to identify the impact of climate change on vegetation and agriculture. The findings of the study show that majority of the household perceived the impact of climate change on vegetation and agriculture while very few people were unknown about the impact. Climate change expected to cause many other climatic hazards, which directly affect the economy and livelihoods of the people.

From Sasstown to Zaria: Tom Coffee and the Kru Origins of the Soudan Interior Mission, 1893–1895

2018 ◽  
Vol 24 (1) ◽  
pp. 46-65
Author(s):  
Tim Geysbeek
Keyword(s):  
Indigenous Peoples ◽  
Background Information ◽  
Methodist Episcopal ◽  
Methodist Church ◽  
Vast Number ◽  
American Missionaries ◽  
Secondary Sources ◽  
The People ◽  
Methodist Episcopal Church ◽  
The Impact

This article 1 underscores the key role that Tom Coffee, an ethnic Kru migrant from Sasstown, Liberia, played in founding the Soudan Interior Mission (SIM). Coffee journeyed with Walter Gowans and Thomas Kent up into what is now northern Nigeria in 1894 to help establish SIM. Gowans and Kent died before they reached their destination, the walled city of Kano. SIM's other co-founder, Rowland Bingham, did not travel with his friends, and thus lived to tell his version of their story. By using materials written in the 1890s and secondary sources published more recently, this work provides new insights into SIM's first trip to Africa. The article begins by giving background information about the Kru and Sasstown and the impact that the Methodist Episcopal Church had on some of the people who lived in Sasstown after it established a mission there in 1889. Coffee's likely connection with the Methodist Church would have helped him understand the goal and strategy of his missionary employers. The article then discusses the journey Coffee and the two SIM missionaries took up into the hinterland. The fortitude that Coffee showed as he travelled into the interior reflects the ethos of his heritage and town of origin. Coffee represents just one of millions of indigenous peoples – the vast number whose stories are now not known – who worked alongside expatriate missionaries to establish Christianity around the world. It is fitting, during SIM's quasquicentennial, to tell this story about this African who helped the three North American missionaries establish SIM.

Sign in / Sign up

Export Citation Format

Share Document