scholarly journals La Cultura Tributaria En México Como Instrumento De Identidad Nacional

Xihmai ◽  
2019 ◽  
Vol 13 (26) ◽  
Author(s):  
Eduardo Trejo Lino [1]
Keyword(s):  
The State ◽  
Civic Responsibility ◽  
Tax Administration ◽  
Tax Collection ◽  
Identidad Nacional ◽  
Financial Activity ◽  
The Social ◽  
Legal Consequences

ResumenEl artí­culo examina la actividad financiera del Estado en relación con el civismo fiscal que tienen los contribuyentes en nuestro paí­s, teniendo como premisa los datos de la recaudación que se llevan a cabo sin que se ejerzan facultades de fiscalización, proporcionados por el Servicio de Administración Tributaria, analizando si en el cumplimiento de las obligaciones fiscales existe una cultura tributaria y si esta se puede fomentar sin que medie el temor a consecuencias legales ante su incumplimiento y su función como paradigma de reconstrucción del tejido social y de la identidad nacional.Palabras clave: Actividad Financiera, Contribuciones, Gasto Público, Obligación Fiscal, Ingresos Fiscales, Civismo Fiscal, Cultura Tributaria,Identidad Nacional. AbstractThis article examines the financial activity of the State in relation with the civic responsibility that all contributors have in our Country, having in consideration that the data of the tax collection is carried out without the powers of taxation being exercised by the Tax Administration Service (Servicio de Administración Tributaria), analyzing if in the fulfillment of the fiscal obligations, a tributary tax culture exists among the citizens, and if it can be promoted without the fear of legal consequences to a breach or failure, and its function as a paradigm of reconstruction of the ”social tissue” and the National Identity.Palabras clave: Actividad Financiera, Contribuciones, Gasto Público, Obligación Fiscal, Ingresos Fiscales, Civismo Fiscal, Cultura Tributaria,Identidad Nacional.    [1] Licenciado en Derecho por la Universidad Nacional Autónoma de México. Maestro en Derecho Fiscal por la Universidad del Valle de México. Candidato a Doctor en Polí­tica Criminal por la Universidad Popular Autónoma de Veracruz. Ha cursado diversos seminarios, cursos y diplomados en materia jurí­dica; se ha desempeñado como Abogado Postulante desde 1990. Asesor Jurí­dico del Municipio de Villa de Tezontepec, Hidalgo, del Municipio de San Agustí­n Tlaxiaca, Hidalgo,y del Municipio de Molango de Escamilla, Hidalgo. Director Jurí­dico de Complejo Agropecuario Industrial de Tizayuca, S.A. de C.V., Grupo Real de Ganaderos S.A. de C.V., y Unión de Crédito Agroindustrial y Comercial de Tizayuca. Profesor de la Maestrí­a en Derecho Civil, de la Licenciatura en Derecho y de la Maestrí­a en Derecho Fiscal del Instituto Tecnológico Latinoamericano del Estado de Hidalgo.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

scholarly journals Selected Social Policy Instruments in Relation to Tax Policy

2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková
Keyword(s):  
Social Policy ◽  
Minimum Wage ◽  
Tax Policy ◽  
Slovak Republic ◽  
Policy Instruments ◽  
Social Function ◽  
The State ◽  
Tax Collection ◽  
Subsistence Minimum ◽  
The Social

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

Doing Bodhisattva’s Work

2020 ◽  
Vol 15 (4) ◽  
pp. 4-32
Author(s):  
Le Hoang Anh Thu
Keyword(s):  
Social Interaction ◽  
Social Class ◽  
Social Status ◽  
Social Stratification ◽  
Social Groups ◽  
The State ◽  
Ho Chi Minh City ◽  
Class Identity ◽  
The Social

This paper explores the charitable work of Buddhist women who work as petty traders in Hồ Chí Minh City. By focusing on the social interaction between givers and recipients, it examines the traders’ class identity, their perception of social stratification, and their relationship with the state. Charitable work reveals the petty traders’ negotiations with the state and with other social groups to define their moral and social status in Vietnam’s society. These negotiations contribute to their self-identification as a moral social class and to their perception of trade as ethical labor.

BERLAKU DAN KEABSAHAN PERJANJIAN INTERNASIONAL DALAM PANDANGAN HUKUM INTERNASIONAL

2019 ◽  
Vol 1 (1) ◽  
pp. 95-103
Author(s):  
Komang Sukaniasa
Keyword(s):  
International Law ◽  
International Agreements ◽  
The State ◽  
International Agreement ◽  
International Treaties ◽  
International Treaty ◽  
Binding Force ◽  
International Rights ◽  
Legal Consequences ◽  
Made In

International agreements are agreements between international subjects that give rise to binding obligations in international rights, which can be bilateral or multilateral. Based on these opinions, an understanding can be taken that international treaties are agreements or agreements entered into by two or more countries as subjects of international law that aim to cause certain legal consequences. International agreements, whether ratified or through approval or acceptance or accession, or other methods that are permitted, have the same binding force as ratified international treaties established in the Ratification Law of International Treaties. Once again, it is equally valid and binding on the state. Therefore, the authors consider that the position of international treaties are not made in the form of the Ratification Act of the International Agreement but are binding and apply to Indonesia. Then Damos Dumoli Agusman argues that ratification originates from the conception of international treaty law which is interpreted as an act of confirmation from a country of the legal acts of its envoys or representatives who have signed an agreement as a sign of agreement to be bound by the agreement.

SOCIAL INSURANCE IN RUSSIA: STATE, CURRENT CHALLENGES AND RESPONSES TO THEM

2020 ◽  
pp. 75-95
Author(s):  
Lyudmila A. Migranova ◽  
◽  
Valentin D. Roik ◽  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
The State ◽  
Insurance Fund ◽  
Social Risks ◽  
Social Insurance Fund ◽  
Subsistence Minimum ◽  
The Social ◽  
Mandatory Health Insurance ◽  
Insurance Funds

The article deals with the issues of functioning of the social insurance institution, the organizational-legal and financial forms of which are presented by the state extrabudgetary social funds - Pension Fund of Russia, Mandatory Social Insurance Fund and Mandatory Health Insurance Fund. It considers the main characteristics of social insurance: a) scope of covering the employed population by insurance protection; b) contribution rates as related to wages; c) level of protection of population incomes (pensions and benefits as related to wages and subsistence minimum); d) availability of quality medical assistance and rehabilitation services. There are analyzed the present social risks and problems of the RF insurance system. The main problem is that the amount of financial expenditures on all types of social insurance per beneficiary is about half that of most developed and developing countries. The primary cause is lacking motivation of both employees and employers to participate in the mandatory social insurance and to legalize their earnings. In the conclusion there are formulated a number of proposals for improvement of the institution of social insurance in Russia. It is proposed to expand the range of insurance cases concerning unemployment insurance and care for elderly people, to increase the total amount of compulsory contributions to extrabudgetary insurance funds from 30.2% up to 42.5% from three sources - employees, employers and the state.

FORMATION AND DEVELOPMENT OF PROTECTING SYSTEMOF PRIVATE PROPERTY IN UZBEKISTAN IN THE YEARS OF INDEPENDENCE

2020 ◽  
Vol 6 (3) ◽  
pp. 61-67
Author(s):  
Bakhtiyor Khalmuratov ◽  
◽  
Madina Bakhriddonova
Keyword(s):  
Private Property ◽  
The State ◽  
Legal Basis ◽  
The Social

In the article the process of privatization of state property in Uzbekistan in the first years of independence, mechanisms of carrying out it, the influence of privatization processes on the social,economical life of the population and the activities of the privatized organizations in providing the population with work are analyzed. Also, legal basis of privatizing the state property are focused on

REKONSTRUKSI DAN REAKTUALISASI LITERASI EKOLOGI SOSIAL ISLAM

1970 ◽  
Vol 13 (2) ◽  
Author(s):  
Heru Kurniawan
Keyword(s):  
Natural Environment ◽  
Social Ecology ◽  
Social Space ◽  
The State ◽  
Ecological Literacy ◽  
Human Interaction ◽  
Basic Principles ◽  
Ecological Awareness ◽  
Social Ecological ◽  
The Social

Literasi ekologi sosial Islam adalah interaksi manusia dengan lingkungan alam, teknologi, dan sosial yang didasarkan pada prinsip dasar Islam. Rekonstruksi literasi ekologi sosial Islam yang bisa direkonstruksi adalah prinsip dasar Islam yang menegaskan posisi manusia sebagai “pemimpin” yang diberi “amanah” untuk mengelola “bumi” atau “lingkungan alam dan sumber daya alam” sebaik-baiknya. Rekonstruksi literasi ekologis inilah yang kemudian akan diaktualisasikan pada masyarakat. Proses aktualisasi adalah kegiatan aktual dalam menanamkan kesadaran ekologi sosial Islam pada masyarakat yang mana dilakukan dalam ruang sosial keluarga, masyarakat, dan sekolah yang diorganisasi oleh negara melalui kebijakan dan peraturan per undang-undangan. Dengan proses rekonstruksi dan aktualisasi yang terstruktur ini, maka negara akan aktif membangun kesadaran ekologis sosial Islam dengan aktif dan terstruktur dengan baik guna mewujudkan basis kesadaran, ilmu pengetahuan, dan tata nilai ekologi sosial Islam pada masyarakat. Literacy on Islamic social ecology is the human interaction with the natural environment, technology, and social which is based on the basic principles of Islam. Reconstruction of literacy on Islamic social ecology that can be reconstructed is a basic tenet of Islam that affirms the human position as a "leader" by "mandate" to manage "Earth" or "natural environment and natural resources" as well as possible. Reconstruction of ecological literacy is then to be actualized in society. The process of actualization is actual activity in instilling awareness of the social ecology of Islam in the society which is done in the social space of families, communities, and schools organized by the state through policies and regulations. With the process of reconstruction and actualization, then the state will actively build social-ecological awareness of Islam in order to realize a base of awareness, knowledge, and values of Islamic social ecology in society.

Female Christian prose today: A failed search for new women’s subjectivity?

2020 ◽  
Vol 1 (1) ◽  
pp. 132-149
Author(s):  
E. Chelpanova
Keyword(s):  
Social Context ◽  
Social System ◽  
Family Values ◽  
The State ◽  
Current Work ◽  
Conservative Approach ◽  
Female Subjectivity ◽  
Female Characters ◽  
The Social ◽  
History Of

In her analysis of books by Maya Kucherskaya, Olesya Nikolaeva, and Yulia Voznesenskaya, the author investigates the history of female Christian prose from the 1990s until the present day. According to the author, it was in the 1990s, the period of crisis and transformation of the social system, that female Christian writers were more vocal, than today, on the issues of the new post-Soviet female subjectivity, drawing on folklore imagery and contrasting the folk, pagan philosophy with the Christian one, defined by an established set of rules and limitations for the principal female roles. Thus, the folklore elements in Kucherskaya’s early works are considered as an attempt to represent female subjectivity. However, the author argues that, in their current work, Kucherskaya and other representatives of the so-called female Christian prose tend to choose different, objectivizing methods to represent female characters. This new and conservative approach may have come from a wider social context, including the state-imposed ‘family values’ program.

Who’s holding up the sky? On Rymba, a novel by A. Bushkovsky

2020 ◽  
Vol 1 (1) ◽  
pp. 150-158
Author(s):  
A. V. Zhuchkova
Keyword(s):  
Gender Politics ◽  
The State ◽  
Christian Faith ◽  
The Novel ◽  
Central Question ◽  
Men And Women ◽  
Flood Zone ◽  
The Social ◽  
Russian North ◽  
And Gender

The article deals with A. Bushkovsky’s novel Rymba that goes beyond the topics typical of Russian North prose. Rather than limiting himself to admiring nature and Russian character, the author portrays the northern Russian village of Rymba in the larger context of the country’s mentality, history, mythology, and gender politics. In the novel, myth clashes with reality, history with the present day, and an individual with the state. The critic draws a comparison between the novel and the traditions of village prose and Russian North prose. In particular, Bushkovsky’s Rymba is discussed alongside V. Rasputin’s Farewell to Matyora [ Proshchanie s Matyoroy ] and R. Senchin’s The Flood Zone [ Zona zatopleniya ]. The novel’s central question is: what keeps the Russian world afloat? Depicting the Christian faith as such a bulwark, Bushkovsky links atheism with the social and spiritual roles played by contemporary men and women. The critic argues, however, that the reliance on Christianity in the novel verges on an affectation. The book’s main symbol is a drowning hawk: it perishes despite people’s efforts to save it.

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