scholarly journals Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration

2021 ◽  
Vol 2021 (3) ◽  
pp. 109-120
Author(s):  
Dorina Sandu ◽  
Keyword(s):  
Optimal Solution ◽  
Well Being ◽  
Public Authorities ◽  
The Public ◽  
Time Consumption ◽  
Eu Countries ◽  
Local Taxes ◽  
Financial Costs ◽  
Third Person ◽  
Local Budget

Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the debtor taxpayer, without the presence of the mediator as a third person, neutral and independent, comparing the institution of tax mediator in Romania with other EU countries presentation of the stages of mediation and its advantages in favor of both parties. The reality proves that there are numerous situations when fiscal administrative acts issued by the local taxes and fees service are the object of appeals before the issuing public authorities and the administrative-fiscal contentious courts. It complicates the activity of both local public authorities and courts, adds time consumption and financial costs, and fiscal mediation proves to be an optimal solution.

scholarly journals The Impact of the COVID-19 Pandemic on the Working Conditions, Employment, Career Development and Well-Being of Refugee Researchers

Societies ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 71
Author(s):  
Ourania Tzoraki ◽  
Svetlana Dimitrova ◽  
Marin Barzakov ◽  
Saad Yaseen ◽  
Vasilis Gavalas ◽  
...  
Keyword(s):  
Online Survey ◽  
Negative Impact ◽  
Well Being ◽  
Appropriate Technology ◽  
Public Authorities ◽  
Policy Makers ◽  
Home Setting ◽  
The Public ◽  
Work From Home ◽  
The Impact

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.

Improving dietary behaviour with nutrition labelling: Towards a research agenda that serves consumer well-being

2017 ◽  
Vol 32 (2) ◽  
pp. 71-97 ◽  
Author(s):  
Lydiane Nabec
Keyword(s):  
Research Agenda ◽  
Current Knowledge ◽  
Well Being ◽  
Dietary Behaviour ◽  
Public Authorities ◽  
The Public ◽  
Nutrition Labelling ◽  
Societal Context ◽  
New Research ◽  
Transformative Consumer Research

The nutrition labelling on food products represents a major challenge for the public authorities: to improve the dietary behaviour of consumers. This article provides an overview of current knowledge on this issue and invites marketing researchers to consider the contributions of transformative consumer research (TCR) as part of a new research agenda. It aims to understand the effects of nutrition labelling on the food well-being of consumers in light of the specific features of their social, cultural and societal context.

scholarly journals The Constitutional Model of the Interconnection between the Rights of Individuals to Public Finances and the Powers of Public Authorities

2019 ◽  
pp. 54-66
Author(s):  
Andriy KHUDYK
Keyword(s):  
Well Being ◽  
The State ◽  
Financial Resources ◽  
Public Authorities ◽  
Public Interests ◽  
Public Finances ◽  
The Public ◽  
Role Of The State ◽  
The Will ◽  
The Individual

The article examines the process of constitutionalization of public finances through the prism of the constitutional model of the interconnection between the rights of individuals to public finances and the powers of public authorities in this field. It is emphasized that from the standpoint of anthroposociocultural approach, public finances are intended to ensure the public interests of individuals through the use of financial resources at the disposal of the state. Public finances involve choosing between different tasks and goals, and this choice quite often involves addressing the issue of expediency, which in its turn comes to the problem of the effective organization of public finances in order to meet the public needs of all individuals. It is noted that from the standpoint of the Constitution of Ukraine, the effectiveness of the state depends on to what extent it is able to meet the public needs and interests of individuals. The role of the state comes to creating such conditions and mechanisms for the realization of interests that, through the implementation of state policy, will promote the well-being of individuals. That is why the state cannot and is not authorized by the Constitution of Ukraine to ignore the real needs of society and of particular social groups. The will of the society must be embodied in laws that should reflect the public interests of individuals and not the private interests of certain members of society. In our opinion, the complete elimination of the state from the sphere of public finances and the equalization of consumption of the commons may contribute to the emergence of providing public services. It is concluded that the purpose of public finances is to organize the performance of the duty of public authorities on the proper management of public financial resources to the public interest of the individual. The purpose of public authorities is to ensure the will of the owner. In consequence, public financial resources cannot be used by the state for anything at all, but only for the public needs of individuals. Public financial resources are subject to the specific regime in order to designate them to serve the public needs of individuals. Therefore, the Constitution of Ukraine obliges the state to carry out fair and impartial distribution and redistribution of public financial resources on behalf and for the benefit of society.

Management of Medical Data in Emerging Threats

2021 ◽  
Vol 66 (Special Issue) ◽  
pp. 92-92
Author(s):  
Sorin Hostiuc ◽  
◽  
Keyword(s):  
Ethical Issues ◽  
Optimal Solution ◽  
Medical Problem ◽  
Medical Data ◽  
Fake News ◽  
Public Authorities ◽  
Actual Problem ◽  
The Public ◽  
Moral Duties ◽  
Professional Codes

"Emerging viral or bacterial threats pose significant medical and ethical issues, caused not only by the management of the disease, but also by the uncontrolled dissemination of information, both true and fake. Even the most correct and impartially presented piece of information can be understood by the patients or by the public at large in ways that are opposite to those intended by the communicators. This, associated with the increased prevalence of fake news, may cause havoc and decrease the efficacy of the needed preventive measures that have to be taken to tackle the actual medical problem. Within the context of the coronavirus outbreak, this has been coined as “infodemic”, increasing the difficulty of finding an optimal solution to the actual problem. Medical data about an emerging medical threat is disseminated through mass – and social media, especially by public authorities and physicians. The latter have specific duties, appertaining to their professional codes of morals, toward minimizing the harms generated by diseases, both at a personal and at a populational level. In infodemics, the management of the information they present to the public is extremely important, as each wording can be improperly interpreted and cause opposite effects. In this paper, we will discuss whether and which healthcare professionals should be involved in disseminating information about emerging healthcare threats, and which moral duties should prevail in these instances. "

scholarly journals The influence of the urban public transport fare on the structure of the population`s mobility

2021 ◽  
Vol 18 (4) ◽  
pp. 143-148
Author(s):  
A. A. Fadyushin ◽  
◽  
D. A. Zakharov ◽  
Keyword(s):  
Public Transport ◽  
Large City ◽  
Short Term ◽  
Car Sharing ◽  
The Public ◽  
Time Consumption ◽  
Macro Model ◽  
Financial Costs ◽  
Urban Public Transport ◽  
The City

The article considers the influence of the public transport fare on the population`s mobility structure in a large city that does not have off-street transport with a population of 800 thousand people. The authors used the criterion of transferring the financial costs of travel by various transport modes into time consumption costs. The city transport macro-model considered the costs of transportation by individual and public transport, taxis, short-term rental cars (car sharing system), as well as by cycling and walking. According to the authors, if public transport fares were canceled, its share in the total mobility structure could increase from 35 to 42 %.

Welfare State Values and Public Service Media in the Era of Datafication

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Kaarina Nikunen ◽  
Jenni Hokka
Keyword(s):  
Public Service ◽  
Well Being ◽  
Welfare States ◽  
Social Solidarity ◽  
Media Environment ◽  
The Public ◽  
Media Companies ◽  
Data Practices ◽  
Public Media ◽  
New Public

Welfare states have historically been built on values of egalitarianism and universalism and through high taxation that provides free education, health care, and social security for all. Ideally, this encourages participation of all citizens and formation of inclusive public sphere. In this welfare model, the public service media are also considered some of the main institutions that serve the well-being of an entire society. That is, independent, publicly funded media companies are perceived to enhance equality, citizenship, and social solidarity by providing information and programming that is driven by public rather than commercial interest. This article explores how the public service media and their values of universality, equality, diversity, and quality are affected by datafication and a platformed media environment. It argues that the embeddedness of public service media in a platformed media environment produces complex and contradictory dependencies between public service media and commercial platforms. The embeddedness has resulted in simultaneous processes of adapting to social media logics and datafication within public service media as well as in attempts to create alternative public media value-driven data practices and new public media spaces.

International Conference "Ecology. Human. Society"

2017 ◽  
Author(s):  
Daniel Benatov
Keyword(s):  
Educational Process ◽  
Direct Access ◽  
Human Society ◽  
Public Authorities ◽  
State Institutions ◽  
The Public ◽  
Market Participants ◽  
New Information ◽  
Training Courses ◽  
Process Element

Our conference is the first project of Student Science Association, which was restored in our University in 1998. The main peculiarity of the conference is the student organizing committee. The conference was attended by representatives of Russia, Belarus, Sweden, Poland, Bulgaria, Armenia, Azerbaijan, Czech Republic, Lithuania, Latvia, Georgia, Iran, not mentioning hundreds of Ukrainian participants. We’re happy with the fact that our conference allows students to discover new information, which they wouldn’t find in training courses manuals; contrariwise businesses and organizations can get direct access to young and qualified staff. We believe that events like our conference are useful for the young scientists and also for the public authorities and businesses. Conference "Ecology. Human. Society "is a part of feedback between universities and market participants. The conference has overgrown limits of being simple educational process element. Today, it is a serious recruiting resource for state institutions and businesses - an important part of a mutually beneficial dialogue.

Public finance flow in contemporary Russia

2020 ◽  
Vol 26 (11) ◽  
pp. 2501-2523
Author(s):  
V.V. Smirnov
Keyword(s):  
Neural Network ◽  
Public Finance ◽  
Systems Approach ◽  
Management Decisions ◽  
Public Authorities ◽  
Cluster Analyses ◽  
The Public ◽  
National Wealth ◽  
Economic Formation

Subject. This article discusses the issues related to public finance. Objectives. The article aims to identify the determinants, indicators, and priorities of the public finance flow in contemporary Russia. Methods. For the study, I used the methods of statistical, neural network, and cluster analyses, and the systems approach. Results. The article identifies and describes the determining indicators of the main aggregates and balances of public finance, sources, and the use of funds. It establishes a link between the main aggregates and balances of public finance, defining the form and content of Russian capitalism. Conclusions. Understanding the issue and problem of public finance flow in contemporary Russia helps identify the reasons for the inability to transit to a capitalist socio-economic formation. The provisions of the study expand the scope of knowledge and develop the competence of public authorities to make management decisions on the distribution and redistribution of the value of a public product and part of the national wealth.

SUBJECTS AND OBJECTS OF PUBLIC MARKETING

2018 ◽  
Vol 1 (12) ◽  
pp. 260-270
Author(s):  
Yevgeny Victorovich Romat ◽  
Yury Volodimirovich Havrilechko
Keyword(s):  
Public Administration ◽  
Municipal Government ◽  
Executive Power ◽  
Marketing Concept ◽  
Public Authorities ◽  
Public Marketing ◽  
The Public ◽  
State Management ◽  
Management Concepts ◽  
The Subject

The article is devoted to research of theoretical problems of the concepts of the subject and object of public marketing. The definitions of these concepts are considered in the article, the evolution of their development is studied. The article provides an analysis of the main approaches to the notion of subjects and objects of public marketing, their relationship and role in the processes of public marketing. The authors proposes concrete approaches to their systematization. These approaches allow us to identify specific types of public marketing and their main characteristics. Relying on the analysis of the concept of “subject of public (state) management”, it is concluded that as bodies of state marketing, most often act as executive bodies of state power. In this case, the following levels of marketing subjects in the system of public administration are allocated: the highest level of executive power; Branch central bodies of executive power; Local government bodies; Separate government agencies. It is noted that the diversity of subjects of public marketing is explained, first of all, by the dependence on the tasks of the state and municipal government, the possibilities of introducing the marketing concept of these subjects and certain characteristics of the said objects of state marketing. It is noted that the concept of “subject of public marketing” is not always the identical notion of “subject of public administration”. First, not all public authorities are subjects of state marketing. In some cases, this is not appropriate, for example, in the activities of the Ministry of Defense of Ukraine or the Ministry of Internal Affairs of Ukraine. Secondly, state marketing is just one of many alternative management concepts, which is not always the most effective in the public administration system.

Penguatan Wilayah Perbatasan: Studi Kasus Pulau Sebatik Kabupaten Nunukan Provinsi Kalimantan Timur

2015 ◽  
Vol 12 (2) ◽  
pp. 110
Author(s):  
Baskoro Wicaksono
Keyword(s):  
Central Government ◽  
Secondary Data ◽  
Well Being ◽  
Research Strategy ◽  
Management Policy ◽  
Infrastructure Development ◽  
Policy Makers ◽  
The Public ◽  
East Kalimantan ◽  
Border Policy

This study describes the border management policy conducted by the central government, provinceof East Kalimantan and Nunukan. Policies such as the establishment of regulatory, institutionalstrengthening, programs and infrastructure development. The policy is getting good responsefrom the elite and the masses. On the other hand policy makers have expectations of localcommunities border synergism Sebatik Island in order to build and develop the border areas so asto break the chain of dependence on Malaysia. The research was conducted in Sebatik Island,East Kalimantan province Nunukan with the formulation of the problem (a) what policies areoriented to maintain borders, (b) How is the public response to government policy, (c) What areyour expectations of policy makers in local communities to regional border. This study usedqualitative methods to phenomenological research strategy. Techniques of data collection in thisstudy using two ways, namely in-depth interviews and secondary data view Results indicate thatthe existing policy of both the central and provincial to district borders do not solve the problembecause it is made on the island of Sebatik with other border regions. The policy does not includelocal knowledge, where it is desperately needed by the people Sebatik. In addition to policies onprograms and infrastructure development of the center, the district adopted a policy of inactionagainst the illegal cross-border trade, which on the one hand against the rules but if enforced thenpeople can not perform economic activities that impact well-being. Policies like this gets a positiveresponse from the public. Expectations for the future border policy is to load local content orlocal knowledge.Keyword: border policy, local knowledge, dependent relationship

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