scholarly journals Tax Concession In Life Insurance In Algeria

Author(s):  
Athmane ALLAM ◽  

The Algerian insurance market remains under-exploited. In 2019, it generated a turnover of 152,148billion DA, of which 14.118MDA (9.27%) in life insurance. The insurance penetration (turnover / GDP) is about 0.68% against 2.14% in Tunisia and 3.88% in Morocco and a world average of 6.09%. Also, about the density (CA / Population), in Algeria, it is about 28 $ / head against 75$/ head in Tunisia and 127$ / head in Morocco and a world average of 682 $ / head. The purpose of this study is to show the impact of the life insurance tax system on the development of the latter. For that, we started by presenting the Algerian market insurance, its organization, its structure, its world ranking, this is to detect the difficulties and weaknesses of the latter, particularly the insurance branch of people and the reasons for his delay. Next, we have presented the efforts made by the public authorities in tax breaks to promote the latter, and the shortcomings related to the application of these measures, of which we have cited the Tunisian example, finally, we tried to give recommendations to better exploit these reliefs.

Author(s):  
_______ Naveen ◽  
_____ Priti

The Right to Information Act 2005 was passed by the UPA (United Progressive Alliance) Government with a sense of pride. It flaunted the Act as a milestone in India’s democratic journey. It is five years since the RTI was passed; the performance on the implementation frontis far from perfect. Consequently, the impact on the attitude, mindset and behaviour patterns of the public authorities and the people is not as it was expected to be. Most of the people are still not aware of their newly acquired power. Among those who are aware, a major chunk either does not know how to wield it or lacks the guts and gumption to invoke the RTI. A little more stimulation by the Government, NGOs and other enlightened and empowered citizens can augment the benefits of this Act manifold. RTI will help not only in mitigating corruption in public life but also in alleviating poverty- the two monstrous maladies of India.


Societies ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 71
Author(s):  
Ourania Tzoraki ◽  
Svetlana Dimitrova ◽  
Marin Barzakov ◽  
Saad Yaseen ◽  
Vasilis Gavalas ◽  
...  

The ongoing ‘refugee crisis’ of the past years has led to the migration of refugee researchers (RRs) to European countries. Due to the COVID-19 pandemic, RRs often had to work from home and/or to continue their social, cultural and economic integration process under new conditions. An online survey carried out to explore the impact of the pandemic on the refugee researchers showed that RRs found it difficult to adapt their everyday working life to the ‘home’ setting. The majority have had neither a suitable work environment at home nor the appropriate technology. Although they stated that they are rather pleased with the measures taken by the public authorities, they expressed concern about their vulnerability due to their precarious contracts and the bureaucratic asylum procedures, as the pandemic has had a negative impact on these major issues. The majority of RRs working in academia seem not to have been affected at all as far as their income is concerned, while the majority of those employed in other sectors became unemployed during the pandemic (58%). Recommendations are provided to the public authorities and policy makers to assist RRs to mitigate the consequences of the pandemic on their life.


Temida ◽  
2002 ◽  
Vol 5 (3) ◽  
pp. 15-25 ◽  
Author(s):  
Albin Dearing

The past few years have seen a fundamental and broadly based change in the response to domestic violence perpetrated by men against women. The Act on Protection against Domestic Violence which entered into force on May 1st, 1997 reflects this new orientation, or rather this shift in paradigm, which has led to a new understanding of the phenomenon of domestic violence and defines appropriate response by the state by it. The impact of this shift in paradigm is considerable: not only have public authorities and private women?s institutions changed their attitudes towards domestic violence, but the general public now responds to this phenomenon in a manner that is entirely different from what it was prior to the approach. Reports on cases of violence no longer merely state the facts indifferently, but now invariably end with the question whether the authorities had been informed and whether they had taken any action to prevent the crime. Thus the public authorities have come to assume responsibility for combating domestic violence as a result of societal developments.


2015 ◽  
Vol 6 (3) ◽  
pp. 458-469 ◽  
Author(s):  
Gérardine Garçon

Joined Cases C-404/12P and C-405/12PThe Aarhus Convention was concluded in order to strengthen the rights of the public on access to information, public participation in decision-making and access to justice in environmental matters. The Convention provides that members of the public shall have access to administrative or judicial procedures to challenge measures by private persons and public authorities that contravene provisions of national law relating to the environment. At EU level, a regulation made the Aarhus Convention applicable to EU institutions. Pursuant to that regulation, review of measures adopted by EU institutions is limited to administrative acts. Two NGOs challenged the legality of that limitation and filed legal action. The case was related to the establishment of EU maximum residue levels for active substances contained in crop protection products. The Commission refused to review this measure which it considered to be no administrative act. The Court of Justice of the European Union has recently given its judgment in that case. The impact of the judgment goes beyond the crop protection sector as it concerns the scope of the internal review concept in general. Further, but not less important, the Court has clarified to which extent international treaties concluded by the EU can be relied upon by individuals.


2021 ◽  
pp. 146735842199805
Author(s):  
Aristeidis Gkoumas

Amid the ongoing COVID-19 pandemic, the relatively small number of reported cases of the coronavirus for the last 8 months in Taiwan suggests that the country has successfully managed to mitigate the outbreak. Following a proactive strategy, an immediate response, and a well-orchestrated monitoring system, the public authorities prevented the epidemic and avoided lockdowns, curfews, or business closures enforced by other governments across the globe. This case study explores the implications for the restaurant sector of governmental control measures created to combat the spread of the virus. Based on ethnographic research, the paper investigates the impact of the health crisis management plan on the economic sustainability of small restaurants in tourism areas of Tainan City, in the south of Taiwan. Proceeding inductively, this research identifies seven key factors for restaurant viability during the COVID-19 pandemic. The results of the study indicate that cultural context, social cohesion, and the cooperation of restaurant professionals are essential to the effectiveness of any strategy for containing the coronavirus. The proposed model aims to provide a feasible tool for food and beverage providers in other countries to adjust their efforts and actions for surviving during a pandemic.


2020 ◽  
Vol 13 ◽  
pp. 152-172
Author(s):  
Elena Gubar ◽  
◽  
Edgar J. Sánchez Carrera ◽  
Suriya Kumacheva ◽  
Ekaterina Zhitkova ◽  
...  

The income tax system is the main instrument of fiscal policy that aims to improve income distribution and economic growth, but the problem arises when there is corrupt behavior in that system. While the tax audit is a tax control tool that is costly, the tax system should guarantee, however, the instruments for tax collection. In this research work, we formulate a model in which all taxpayers decide to pay taxes or not according to their personal income, individual preferences with respect to the audit and tax control information perceived in their social environment. We develop a theoretical model to study the structure of citizen networks that must pay taxes. First, we assume that citizens are classified by two social groups, the rich and the poor. When all citizens are taxpayers, but public authorities are corrupt, we show that the poor group is the most affected by corruption. However, when taxpayers are corrupt or tax evaders, we implement mechanisms to audit and control this corrupt behavior. Hence, we show that this situation of corruption and control of tax payments can be represented by several well-known theoretical games. Then, we apply the evolutionary theory of the game in the network considering that each taxpayer receives information from his∖her neighbors about the probability of audit and that he∖she could react according to his∖her risk status and real income. Such behavior forms a group of informed agents that propagate the information beyond the proportions of the informed and uninformed contributors that are modified. Our evolutionary model in the structure of the network describes the changes in the population of taxpayers driven by the impact of information on the future fiscal audit. Our simulation analysis shows that the initial and final preferences of taxpayers depend on important parameters, that is, taxes and fines, audit information and costs.


Author(s):  
Maria Aristea Bakogianni ◽  
◽  
George Malindretos ◽  

This paper aims to investigate the impact of last mile supply chain practices on urban sustainability. An extensive review of literature has been conducted, on last mile logistics best practices, the impact of e-commerce on last miledeliveries, and the dynamics between the public authorities and private businesses, as well as the role of the final customers, the city dwel-lers. Local authorities being aware of the environmental impact of last mile deliveriesissue regulations and take initiatives towards improving the quality of life for their residents. On the other hand, businesses aim at reducing supply chain costs, improve efficiency and offer quality services to their customers. The review of practices lead into the development of a conceptual framework depicting a holistic perspective of last mile deliveries management, highlighting the dynamics between policy makers (public authorities) and the private sector. Keywords: Urban supply chain, Urban distribution, Urban Logistics, Last mile deliveries, Freight Transport


Author(s):  
Idrais Abderrahim ◽  
Semlali El Hassan ◽  
Mohamed Ettarid ◽  
El Idrissi Abdelwahed

The land heritage held by the public authorities represents an important part of the Moroccan land system. The management of this land heritage obeys various logics arising from its functional, legal, and institutional complexity. The objective of this study is to identify the numerous logics that drive the management of land assets by various actors and to describe the impact of these logics on the land management. The adopted methodology is to analyze the theoretical aspects and functions of the land tenure, study the regulatory framework of the land and the territorial land, and deal with the institutional framework of the land heritage management. The achieved consequences of this study have enabled the authors to distinguish three logics: the conservative logic, the regulatory logic, and the promoting logic. The goal behind the chapter is to provide the stakeholders with a functional paradigm to take into account for creating the conciliation tools reinforcing the coordination to carry out the urban development of the country.


Author(s):  
Ha Tran Thi Thu ◽  
Minh Nguyen Thi ◽  
Anh Thi Le ◽  
Kim Nguyet Kieu

Food safety is as much of a concern to Vietnamese citizens as it is to the public authorities. As safe vegetables are classified as credence goods, the markets of which exhibit a high level of information asymmetry between the buyers and the suppliers. As such, making the market for safe vegetables become more transparent and grow sustainably is a must, but not an easy task. In this paper, we use a Kernel regression method to discover the main determinants of consumers’ decisions for the consumption of “safe” vegetables with more focus on perceived levels of trust. The result shows that apart from other traditional factors, perceived trust is an important determinant of consumers’ decisions. However, the data shows that consumers put more trust in un-verified factors such as “store’s reputation” or “label” and much less on formal factors such as “government certificates”. This result raises some alarm as other studies show that without trusted involvement from the Government, signals from suppliers, such as labeling are not reliable.


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