scholarly journals Taxation of Digital Companies: Experience of Russia and Other Countries

2021 ◽  
pp. 1-18
Author(s):  
Dmitriy Kopin ◽  
Anna Kopina ◽  
Ulrica Muffatto
Keyword(s):  
Local Government ◽  
Public Law ◽  
The State ◽  
Tax Revenues ◽  
The World ◽  
Additional Funding ◽  
Economic Needs ◽  
State And Local

It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population. It is local self-government that takes on those public law functions that, by their very nature, cannot be realized by the forces of the state. The existing mechanisms of interaction between the state and local self-government are built on the basis of the principle of subsidiarity, aimed at supporting local budgets by the state, but they cannot always ensure sufficient and timely replenishment of local budgets. So, for example, we are left to conclude that local government is unable to influence such parameters as the collection and distribution of taxes. Although tax revenues are partially distributed in favor of local government, municipalities are often forced to look for sources of additional funding, which can be carried out at the expense of the population. The article aims to analyze the existing mechanisms for mobilizing funds from the population by municipalities in the world in general and in Russia in particular.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki
Keyword(s):  
Local Government ◽  
Income Tax ◽  
The State ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Digital Services ◽  
State And Local Government ◽  
State And Local

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

Combating Problems in Teaching State and Local Government

1981 ◽  
Vol 29 ◽  
pp. 19-20
Author(s):  
Mary H. Waite
Keyword(s):  
Community Colleges ◽  
Comparative Analysis ◽  
Local Government ◽  
Political Science ◽  
Public Universities ◽  
The State ◽  
State And Local Government ◽  
State And Local ◽  
Science Instructors

Because many political science instructors come from another region or state; they feel insufficiently informed in teaching about the state and local government wherein they presently reside. Consequently, instructors generalize about these governments. Yet in many public universities and community colleges, students find the politics in their area pertinent and care less for comparative analysis. In truth, the students probably have a valid point, since the majority will reside in the state where they are attending college.

Surveys of State Administrative Organization: Iowa and Wyoming

1934 ◽  
Vol 28 (3) ◽  
pp. 481-488
Author(s):  
Kirk H. Porter
Keyword(s):  
Local Government ◽  
The State ◽  
General Assembly ◽  
Administrative Organization ◽  
State And Local Government ◽  
Government Research ◽  
State And Local

Largely in response to the urgings of the newly elected Democratic governor of Iowa, Clyde L. Herring, the forty-fifth general assembly early in its session passed the necessary legislation to make possible a survey of state and local government in Iowa by the Brookings Institute for Government Research. The survey was begun early in February, 1933; and by the end of July, it was possible to file the report with the interim committee of the legislature which had the matter in hand. This report was published by the state in January, 1934, as a paper-covered volume of 650 closely printed pages.

scholarly journals Valsts un pašvaldības kompetence sabiedriskās kārtības nodrošināšanā publiskos pasākumos

2015 ◽  
Vol 1 (1) ◽  
pp. 25-34
Author(s):  
Kristīne Kuzņecova
Keyword(s):  
Local Government ◽  
Large Scale ◽  
The State ◽  
Public Order ◽  
Law Enforcement Agencies ◽  
Public Events ◽  
Police Powers ◽  
State And Local Government ◽  
Municipal Police ◽  
State And Local

Arvien aktuālāki kļūst jautājumi par valsts un pašvaldības institūciju kompetenci sabiedriskās kārtības un drošības garantēšanā publisku pasākumu laikā. Tiesību aizsardzības iestādēm viens no svarīgākajiem uzdevumiem ir sabiedriskās kārtības un drošības garantēšana šo pasākumu norises vietās. Lai arī būtiska loma tās nodrošināšanā ir atvēlēta pašvaldību institūcijām (pašvaldības policija šobrīd ir viens no nozīmīgākajiem Valsts policijas sadarbības partneriem policijas funkciju pildīšanā), praksē novērojamas vairākas problēmas. Pirmkārt, vai valsts un pašvaldības policijas iestādēm ir pietiekami materiāltehniskie un cilvēkresursi, lai garantētu sabiedrisko kārtību liela mēroga (arī paaugstināta riska) publiskos pasākumos? Otrkārt, vai šo iestāžu darbinieki publisku pasākumu laikā izmanto samērīgus tiesiskos līdzekļus, lai vērstos pret sabiedriskās kārtības pārkāpējiem? Issues affecting the state and local government institution competence in public order and security maintaining in public events is becoming increasingly crucial. One of the most important tasks of the law enforcement agencies is guaranteeing public order and security. Although the crucial role in guaranteeing is devoted to local government bodies, where municipal police institute is currently one of the most important partners of the State Police in police powers provision, in practice are turning out a number of problems. First, whether the state and municipal police authorities have sufficient logistical and human resources to ensure public order in large-scale (and sensitive) public events. Second, whether the enforcement officers during public events use proportionate legal means to crack down violators of public order.

Using Contract Forms of Cooperation Between the Business and the State for Strategic Planning Documents Implementation

2020 ◽  
Vol 144 ◽  
pp. 126-133
Author(s):  
Yulia V. Yevstafyeva ◽  
Keyword(s):  
Strategic Planning ◽  
World Economy ◽  
Financial Economic ◽  
Public Law ◽  
The State ◽  
Capital Investments ◽  
Scientific Institutions ◽  
The World ◽  
Technological Mode ◽  
Economy System

Nowadays economic development governance needs immediate restructuring in accordance with institutional requirements of the new technological mode and world-economy system. The shift to these systems is intermediated by the world financial-economic crisis aggravation. The article considers an promising and qualifying arrangement of the state and the enterprises — contracting mutual obligations. There is a detailed review on a recently implemented in the law framework instrument — agreements on protection and encouragement of capital investments. It is suggested to enhance existing set of tools for strategic planning realisation with the multilateral special agreements — target contracts. Parties to contract can be not only public-law entities but also banks, development institutes, educational and scientific institutions.

Pastoralism, Ethnicity, and Subnational Conflict Resolution in the Middle Belt

2018 ◽  
pp. 678-696
Author(s):  
Laura Thaut Vinson
Keyword(s):  
Conflict Resolution ◽  
Local Government ◽  
Federal Government ◽  
Local Governments ◽  
The State ◽  
The Past ◽  
Material Costs ◽  
State And Local Government ◽  
State And Local ◽  
Subnational Conflict

This chapter explores the problem of rising pastoralist–farmer and ethnic (religious and tribal) violence in the pluralistic Middle Belt region of Nigeria over the past thirty to forty years. In particular, it highlights the underlying issues and conflicts associated with these different categories of communal intergroup violence, the human and material costs of such conflict, and the broader implications for the Nigerian state. The federal government, states, local governments. and communities have not been passive in addressing the considerable challenges associated with preventing and resolving such conflicts. It is clear, however, that they face significant hurdles in resolving the underlying grievances and drivers of conflict, and their efforts have not always furthered the cause of conflict resolution and peacebuilding. Greater attention to patterns of inclusion and exclusion and to the allocation of rights and resources will be necessary, particularly at the state and local government levels, to create a more stable and peaceful Middle Belt.

scholarly journals Quelling Dissent

2011 ◽  
Vol 1 (2) ◽  
pp. 59-74
Author(s):  
Kathryn Olmsted
Keyword(s):  
Local Government ◽  
New Deal ◽  
The State ◽  
Farm Labor ◽  
Red Scare ◽  
State And Local Government ◽  
State And Local

In 1935, the state of California convicted eight Communist organizers of criminal syndicalism and sent them to prison. This article argues that the Sacramento conspiracy trial of farm labor organizers shows how California growers and their allies in state and local government used the fear of Communism as a cudgel to beat back New Deal challenges to their power. The growers generated a Red Scare to help them maintain their control over workers and wages at a time when they felt threatened by the federal government’s new interest in workers’ rights.

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