scholarly journals Methodological recommendations on digital rating of enterprises

2021 ◽  
Vol 11 (-) ◽  
pp. 5-13
Author(s):  
Oleksandr HRYHORIEV ◽  
Nataliia PETRYSHYN ◽  
Andrii TODOSHCHUK
Keyword(s):  
Middle Class ◽  
The State ◽  
The Poor ◽  
Domestic Debt ◽  
Fiscal System ◽  
International Image ◽  
Tax Benefits ◽  
The Rich ◽  
Business Entities ◽  
Tax Payments

Introduction. The introduction of tax rating will help to centralize the control over the activities of economic entities by various government agencies. On the other hand, tax rating will avoid subjectivity in the assessment of enterprises by the tax authorities and establish a transparent and understandable work of the tax authorities themselves for taxpayers and society as a whole. The purpose of the paper consists in a thorough study and analysis of international and domestic experience in rating the economic activity of enterprises by tax indicators in Ukraine to develop harmonized and unified guidelines for ranking business entities in the European integration of Ukraine. Results. To determine the company's rating by tax indicators, it is necessary to assess the company's payment of taxes, fees and other tax payments and introduce digital rating of the company's fiscal indicators, which, thanks to two-way communication, will reveal negative phenomena in enterprises and fiscal authorities. When ranking enterprises by tax indicators, it will be possible to avoid the corruption component in the distribution of budget funds, the provision of tax benefits, to identify the most important industries, regions and enterprises that need state aid. Also with the help of this rating and tax indicators, you can calculate the amount by region, region, industry, which large enterprises (unfortunately, the state as well) hide. You can also determine the reduction of gross product due to the large salaries of “predatory” top management. We remind you that Ukraine has a flat scale of taxation of individuals and the main tax revenues under this article are paid by the poor and middle class. That is, in fact, the poor and middle class pay pensions, including to the rich. Comparing the paid taxes and own revenues of the region plus determining the amount of domestic debt with its sources of repayment will significantly strengthen financial and tax discipline both in the center and on the ground. Such measures will significantly improve Ukraine's international image and simplify its entry into the international community. Conclusions. The proposed guidelines for digital rating of tax indicators of enterprises will improve the regulatory framework for determining the rating of the enterprise to obtain a scale of reliability of the enterprise as a business entity, eliminate significant problems of corruption in the fiscal system, improve financial and tax discipline primarily in central authorities, and secondly in industries, oblasts, cities, etc. These recommendations make it possible to establish opportunities for honest enterprises to obtain various privileges from the state and to avoid unreasonable and often ineffective inspections by tax and other authorities.

scholarly journals Sinergi Pelayanan Zakat dan Pajak Dalam Upaya Mengurangi Kemiskinan

2017 ◽  
Vol 16 (32) ◽  
Author(s):  
Jumi Herlita
Keyword(s):  
Public Awareness ◽  
The State ◽  
Tax Collection ◽  
Economic Problems ◽  
The Poor ◽  
The Rich ◽  
The Government

Zakat and taxes are two important sources of funding for the state. Both function to solve economic problems and reduce poverty in the community. But in reality the function of zakat and tax can not be optimal. BAZNAS and LAZ as an extension of the government in managing zakat can not be maximized in the collection of zakat funds as well as taxes. Although the nature of the tax is not specific to the poor, but also to the rich, but in fact the existence of taxes have not been able to solve poverty in Indonesia. Therefore it is necessary solution to synergize zakat and tax in order to increase zakat and tax collection. With bersinerginya zakat and taxes are expected to increase public awareness to pay zakat and taxes that can eventually be used to reduce poverty.

Class, Crime, and Cannibalism in The String of Pearls; or, The Demon Barber as Bourgeois Bogeyman

2020 ◽  
Vol 5 (1) ◽  
pp. 118-131
Author(s):  
Leah Richards
Keyword(s):  
Middle Class ◽  
Urban Poor ◽  
Lower Class ◽  
Class Conflict ◽  
Middle Classes ◽  
Working Classes ◽  
The Poor ◽  
The Rich ◽  
Cultural Resonance ◽  
String Of Pearls

Although the tale of Sweeney Todd is one with significant cultural resonance, little has been written about the text itself, The String of Pearls. This article argues that the text engages with anxieties about class conflict through a narrative that enacts exaggerated versions of various interactions. In the nineteenth century, critics objected to the cheap fiction pejoratively known as penny dreadfuls, asserting that the genre’s exciting tales of bloodshed, villainy, and mayhem would seduce readers to lives of debauchery and crime, but I argue that this concern about cheap fiction was not for the preservation of the souls of the poor and working classes but rather for the preservation of the middle classes' own corporeal bodies and the system that privileged and protected them. While there is no question that the narrative enacts extreme manifestations of problems facing the urban poor—among them, contaminated or even poisonous foodstuffs and the perils of urban anonymity—it also features an intractable and rapacious lower class and a subversion of the master-servant dynamic on which the comforts of the middle class were constructed, and so, in addition to adventure, detection, and young love, The String of Pearls offers a dark revenge fantasy of class-based violence that the middle-class critics of the penny dreadful were perhaps justified in fearing. tl;dr: Eat the Rich!

scholarly journals Competitive Nonlinear Taxation and Constitutional Choice

2012 ◽  
Vol 4 (1) ◽  
pp. 142-175 ◽  
Author(s):  
Massimo Morelli ◽  
Huanxing Yang ◽  
Lixin Ye
Keyword(s):  
Middle Class ◽  
Optimal Taxation ◽  
Initial Conditions ◽  
Relative Power ◽  
Constitutional Choice ◽  
The Poor ◽  
The Rich

In an economy where agents have different productivities and mobility, we compare a unified nonlinear optimal taxation with the equilibrium taxation that would be chosen by two competing tax authorities if the same economy were divided into two states. The overall level of progressivity and redistribution is unambiguously lower under competitive taxation; the “rich” are always in favor of competing authorities, whereas the “poor” are always in favor of unified taxation; the preferences of the middle class depend on the initial conditions in terms of the distribution of abilities, the relative power of the various classes, and mobility costs. (JEL D72, H21, H23, H24)

Income Inequality, Life Satisfaction, and Economic Worries

2016 ◽  
Vol 8 (2) ◽  
pp. 133-141 ◽  
Author(s):  
Bettina Roth ◽  
Elisabeth Hahn ◽  
Frank M. Spinath
Keyword(s):  
Life Satisfaction ◽  
Income Inequality ◽  
Middle Class ◽  
Panel Study ◽  
National Level ◽  
Negative Relationship ◽  
Income Disparity ◽  
Negative Effects ◽  
The Poor ◽  
The Rich

We analyzed the effect of income inequality on Germans’ life satisfaction considering factors explaining the mechanism of this relationship. Based on data from the German Socio-Economic Panel Study for the years 1984 to 2012, we found a negative relationship between national-level income disparity and average life satisfaction, meaning that people felt happier in years with lower inequality. The effect was completely mediated by economic worries, which increased with rising inequality and in turn reduced people’s satisfaction. However, people’s reaction to inequality depended on their income level: Considering the direct effect of inequality, higher income disparity was clearly detrimental only for the poor and the middle class. Moreover, we found a significant mediation through economic worries for the middle class but not for the poor. The rich showed a more complex pattern of interrelations with both, positive and negative effects of inequality when controlling for economic worries.

scholarly journals Democracy and the Environment: An Ecological Economics Research Agenda

2020 ◽  
Vol 1 (1) ◽  
pp. 33-41
Author(s):  
Prakash Kashwan
Keyword(s):  
Environmental Protection ◽  
Research Agenda ◽  
Environmental Governance ◽  
Ecological Economics ◽  
The State ◽  
Political Factors ◽  
Design And Implementation ◽  
The Poor ◽  
The Rich ◽  
Economics Research

In this essay, we look into two dominant pillars of environmental governance, the State and the market, juxatoposed with the varitiies of environmentalism--of the rich and of the poor--to create a mosaic for the ecological economists to examine how socio-economic and political factors mediate the framing, design, and implementation of policies and institutions meant to foster socially just environmental protection efforts.

scholarly journals MUMBAI

2003 ◽  
Author(s):  
Camilla Rosengaard
Keyword(s):  
Middle Class ◽  
Life Strategies ◽  
Middle Classes ◽  
The Poor ◽  
The Rich ◽  
Suburban Life ◽  
The City

The last ten years of growth in the Indian economy has nurtured dreams of the ‘good life’ among both the rich and the poor in the city of Mumbai (Bombay). The city and the home are important scenes in which the realizations of this metropolis’ 16 million inhabitants are played out. Whilst the middle classes, to an ever growing extent, realize dreams of the good life, inspired by the tranquil suburban life of the Western middle-class, the underclass must employ other life strategies in their attempt to turn dreams into reality.  

scholarly journals TAX REGULATION OF INNOVATIVE ACTIVITIES OF BUSINESS ENTITIES IN UKRAINE

2021 ◽  
Vol 26 (1(86)) ◽  
Author(s):  
Lyudmyla Berezovskaya ◽  
Inna Dolzhenko
Keyword(s):  
Tax Incentives ◽  
Comparison Method ◽  
The State ◽  
Innovative Activity ◽  
Innovation Activity ◽  
Tax Credit ◽  
Economic Activities ◽  
Business Entities ◽  
Tax Payments ◽  
Tax Regulation

The successful functioning of business entities and their achievement of strategic advantages in a competitive environment largely depend on the effectiveness of their innovative activities. Therefore, an important area of tax regulation in the country should be to stimulate the attraction of investments for the introduction of innovations into economic activities. The purpose of the article is to assess the tax regulation of innovative activities of business entities in Ukraine and to develop proposals for its improvement. To achieve this goal, a systematic approach, an abstract-logical method, an economic-statistical and a comparison method were used. The authors analyzed the state of legislative regulation of innovative activity in Ukraine and identified its shortcomings regarding the interpretation of the concept of «innovative activity». The methods of tax incentives for innovative activities, contained in the legislation of Ukraine, have been investigated. It is proved that, unlike foreign countries, tax support for innovative projects in Ukraine has not yet received a stimulating character and has not become a means of activating the process of modernizing the material and technical base of enterprises. It was stated that according to the indicators of the European Innovation Board (EIT), the position of Ukraine is defined as the crane «Innovator that is being formed». It is noted that it is possible to start the process of innovative renewal of the national economy, subject to the introduction of a policy of tax incentives and the construction of an effective taxation model for innovative activities of a stimulating nature. The state of foreign investment and innovation activity of business entities in Ukraine has been analyzed. The possible directions of using tax instruments to stimulate innovative technologies have been substantiated, which include tax holidays for startups, the use of accelerated depreciation, a tax credit for the payment of payroll taxes, the introduction of a tax credit for income tax, a deferral of tax payments and carry forward of losses.

scholarly journals Responsible Solutions

2014 ◽  
Vol 2 (2) ◽  
pp. 215-245
Author(s):  
Jay Sterling Silver
Keyword(s):  
Middle Class ◽  
Task Force ◽  
Legal Education ◽  
Law School ◽  
Law Schools ◽  
The Poor ◽  
Economic Forces ◽  
The Law ◽  
The Rich ◽  
Conducting Research

At the end of Brian Tamanaha’s instant classic, Failing Law Schools, tracing the economic forces behind exorbitant law school tuition and graduate debt and unemployment, he lays out his plan to help resolve the crisis. He would eliminate tenure, dispense with the final year of law school, rely heavily on adjuncts and apprenticeships, and loosen the ABA accreditation standards mandating “one-size-fitsall” law schools to allow the marketplace to fashion more affordable models of legal education. Some schools would remain in the traditional, three-year mode, with faculty conducting research. Others would morph into, or spring up spontaneously as, the “law school parallel . . . of vocational colleges.” Very candidly, Tamanaha explained that the “two-year law schools . . . would be dumping grounds for the middle class and the poor . . . . Few children of the rich will end up in these law schools.” He calls the plan “‘differentiated’ legal education.” Others, including Paul Campos, founder of the Inside the Law School Scam web blog and author of Don’t Go To Law School (Unless), and the ABA Task Force (“Task Force”) on the Future of Legal Education, have endorsed Tamanaha’s prescription.

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