scholarly journals The Evidence of the Fiscal Incentive to Increase the HDI: The Case of Maranhão

2018 ◽  
Vol 9 (4) ◽  
pp. 214
Author(s):  
Fernando Silva Lima ◽  
Mariano Yoshitake
Keyword(s):  
Field Research ◽  
Tax Incentives ◽  
The State ◽  
Regional Government ◽  
Economic Activities ◽  
Tax Incentive ◽  
Fiscal Incentives ◽  
Fiscal Incentive ◽  
Quantitative Descriptive ◽  
The Impact

This article is the result of an investigation about tax incentives in the State of Maranhão, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhão in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhão; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhão between 2010 and 2016.

scholarly journals The Efficiency of Fiscal Incentive in Municipalities With Lower Human Development Indices: The Case of Maranhão

2018 ◽  
Vol 9 (5) ◽  
pp. 62
Author(s):  
Fernando Silva Lima ◽  
Mariano Yoshitake ◽  
Marcia Helena Andrade
Keyword(s):  
Human Development ◽  
Job Creation ◽  
Field Research ◽  
The State ◽  
Economic Activities ◽  
Tax Incentive ◽  
Fiscal Incentives ◽  
Fiscal Incentive ◽  
Employment Generation ◽  
Quantitative Descriptive

The objective of this article is to verify if the fiscal incentive had impact on the generation of employment in the municipalities that have the lowest IDH indices of the state of Maranhão. To this end, the study analyzes the development of employment generation during the granting of the fiscal incentive in Maranhão through the Meso-regions between 2010 and 2016. The specific objectives are: to identify the criteria established for granting the fiscal incentive; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. The problem of this research is: what are the impacts of fiscal incentives on employment generation in municipalities with the lowest IDH indices in Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest IDH indices in the state of Maranhão between 2010 and 2016.

scholarly journals The Old Public Policy of Regional Development: The Case of Fiscal Incentives in Maranhão

2018 ◽  
Vol 9 (4) ◽  
pp. 25
Author(s):  
Fernando Silva Lima ◽  
Juliana Santos Viana ◽  
Dauana De Sousa Silva
Keyword(s):  
Public Policy ◽  
Regional Development ◽  
Tax Incentives ◽  
The State ◽  
Fiscal Incentives ◽  
The Impact

This article tried to answer the following question: did the fiscal incentives in Maranhão manage to maintain the increase in the number of jobs and stimulate regional development? Therefore, it is justified that the study of fiscal incentives is essential to know if this policy was efficient and effective in the development of the regions of the state. The general objective is to analyze the impact of fiscal incentives in Maranhão on the generation of employment and income between 2008 and 2017. The methodology of this study is bibliographical and field. This study concludes that tax incentives have not been able to maintain the growth of the balance of jobs in the last 4 years analyzed.

Italian Tax Incentives for Film Industry: The Impact on the Domestic Sector and on the State

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
The State ◽  
The Impact

scholarly journals Peningkatan Keuangan Keluarga Dalam Perspektif Maqashid Syari'ah (Studi Pada Driver Gojek dI Kota Palembang)

2020 ◽  
Vol 6 (2) ◽  
pp. 136-147
Author(s):  
Abdullah Sahroni ◽  
Maftukhatusolikhah Maftukhatusolikhah
Keyword(s):  
Unemployment Rate ◽  
Family Income ◽  
Field Research ◽  
Family Welfare ◽  
Basic Principles ◽  
Qualitative And Quantitative ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Motorcycle Taxi ◽  
The Impact

This research aims to discuss the increase in family income obtained by motorbike drivers in Palembang. The existence of a motorcycle taxi is one of the factors reducing the unemployment rate which will have an impact on increasing income and family welfare. Maqashid Shari'ah is used to see the impact of the phenomenon of increasing income on family welfare with five basic principles; hifz din, hifz nafs, hifz ‘aql, hifz mal and hifz nasab, with three levels of Daruriyyat, Hajiyyat and Tahsiniyyat. This research is a field research. This research is field research, the method used in this research was collaborative both qualitative and quantitative by distributed questionairre to respondents who became research's sample by some measurement cryterias with 5 assesment criteria and interview towards some informants to strenghten questionairre result. The technique of determining sample by using purposive sampling and analysis technique data questionairre by using quantitative descriptive and qualitative analysis with triangularltion approacment Magashid Suar'i. The result showed that there was an increasing income earned by the Gojek's drivers in Palembang city compare to other previous job before becoming a Gojek driver and also affecting family's prosperity

scholarly journals An Empirical Analysis of the Impact of Agency Banking on Financial Inclusion in Benue State, Nigeria: Implications for Economic Activities

2022 ◽  
Vol 14 (2) ◽  
pp. 75
Author(s):  
David Terfa Akighir ◽  
Tyagher Margaret ◽  
Jacob Terungwa Tyagher ◽  
Tordue Emmanuel Kpoghul
Keyword(s):  
Financial Literacy ◽  
Financial Services ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Survey Design ◽  
Secondary Data ◽  
The State ◽  
Financial Inclusion ◽  
Economic Activities ◽  
The Impact

Twelve (12) out of the Twenty-three (23) local government areas (LGAs) in Benue State do not have the presence of banks over a long period of time. This situation has deprived the inhabitants of these LGAs of access to formal financial services until the advent of agency banking. This study therefore, investigates the impact of agency banking on financial inclusion and economic activities in Benue State focusing on the agency banking activities of First Bank Ltd. The study is anchored on the agency theory and it used a survey design. The study has utilized both primary and secondary data that were analyzed using descriptive statistical tools and structural equation models. Findings of the study have revealed that agency banking activities of First Bank Ltd have immensely enhanced financial inclusion and economic activities in Benue State. However, challenges such as shortages of cash, security problems, network failures, and lack of financial literacy are militating against the smooth operations of the agency banking in the State. On the basis of these findings, the study has recommended among others that, other banks operating in the State should be encouraged to venture into agency banking in the state so as to have a wider coverage of agency banking in the State. Also, government should provide security and partner with the private sector to provide national carrier communication network system to overcome the network failure challenge. Finally, banks should intensify efforts to educate the masses about the validity and potency of agency banking.

scholarly journals The impact of economic activity on the ecological state of the water reservoirs of Ishim

2018 ◽  
Vol 7 (3) ◽  
pp. 98-103
Author(s):  
Natalia Evgenievna Suppes
Keyword(s):  
Private Sector ◽  
Coastal Zone ◽  
Visual Assessment ◽  
Organic Pollution ◽  
The State ◽  
Water Bodies ◽  
Economic Activities ◽  
Water Reservoirs ◽  
Anthropogenic Pressures ◽  
The Impact

This article analyzes the problem of the state of the water bodies in Ishim by anthropogenic pressures. The study shows that the water reservoirs are negatively influenced by the economic activities of the population. The author defines their main directions: industrial wastewater discharge to the city water bodies, construction and operation of engineering constructions, activity in the private sector. To assess the state of the water bodies the author uses the results of the visual assessment of the state of the riverbeds and their coastal zone, the organoleptic water indicators (turbidity, color and smell), the analysis of the hydrobiological studies (determination of the degree of saprobity of the water bodies as indicators ciliated infusoria). The study showed the satisfactory condition of all the water reservoirs and the non-critical impact. As the enterprises for light manufacturing and food industries in Ishim are not sources of chemical, organic and other pollution the visual assessment didn't reveal significant deformations of the riverbeds and any changes in the coastal zone. The impact of the private sector is local and not the significant cause of organic pollution.

scholarly journals Impact of Financial Inclusion on Income Generation and Savings in Mountain Regions: A Case Study of Rural Households of Uttarakhand

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Prashant Kandari ◽  
Kusum Dobriyal ◽  
Uma Bahuguna
Keyword(s):  
Positive Impact ◽  
The State ◽  
Financial Inclusion ◽  
Income Generation ◽  
Mountain Regions ◽  
Economic Activities ◽  
Long Run ◽  
Economically Deprived ◽  
Caste Groups ◽  
The Impact

The major drive for financial inclusion started in the country mainly from year 2014 after the launch of Jan Dhan Yojana which focused mainly towards empowering dwellers of resource deprived and underdeveloped regions. Economic empowerment of such deprived sections is possible only when they are provided with ample opportunities for income generation in various economic activities. The prominent aim of financial inclusion is to facilitate residents of such deprived regions by reaching out to them and delivering them facilities so that they could identify and work on their capabilities to generate employment and income earning opportunities. The economically deprived and vulnerable population, through it, could be secured, from falling in the trap of poor informal level activities. These low-level informal activities are not suitable for them and for their overall development in the long run. Financial inclusion thus helps them in getting out of the poverty trap and hence acts as one of the important facility or an instrument which could help in a larger achievement of the goal of the development of residents of such deprived regions. Keeping these aspects in consideration the present study aims to understand the impact of financial inclusion on two important variables i.e. income generation and enhancement of savings among the residents of Mountain regions of the state which also represents the deprived and underdeveloped regions. The study was conducted in three mountain districts of the state and the results of the study shows that financial inclusion has helped in income generation in these regions but the impact of it has been different among different caste categories. Further the study shows that financial inclusion worked to enhance the income generation with larger benefits to households having higher levels of income. The study also depicts the positive impact of financial inclusion on savings but with noticeable variations in its impact on different caste groups.

scholarly journals THE MANUSCRIPT BY S. A. AVIZHANSKAYA ON THE BASHKIR WEDDING

2021 ◽  
Vol 17 (49) ◽  
pp. 187-203
Author(s):  
Farida Galieva ◽  
Keyword(s):  
20Th Century ◽  
Food Systems ◽  
Field Research ◽  
The State ◽  
Research Center ◽  
Economic Activities ◽  
Federal Research ◽  
Applied Art ◽  
State Museum ◽  
Academy Of Sciences

Sofia Aleksandrovna Avizhanskaya is known for her research in the field of decorative and applied art of the Bashkirs and the Bashkir collections she collected for the State Museum of Ethnography of the Peoples of the USSR. However, her contribution to ethnographic science is not limited to this. The proposed publication introduces into scientific circulation Avizhanskaya’s manuscript about the Bashkir wedding, discovered in the Scientific Archives of the Ufa Federal Research Center of the Russian Academy of Sciences in the 1956 field diary of Rail Gumerovich Kuzeev. The author supplements these materials with the information contained in Avizhanskaya’s expeditionary report, and highlights their novelty and uniqueness using our own field records of recent years. Archival sources indicate that during joint field research, Kuzeev often served as Avizhanskaya’s translator from Bashkir into Russian, including the story of a wedding, and shared his knowledge of the history and life of the Bashkirs. This helped Avizhanskaya to study the territorial features of the national costume, economic activities, food systems and other areas of the ethnography of the Bashkirs. For her part, she passed on the experience of expeditionary work. A record of the Bashkir “red wedding” made jointly by Avizhanskaya and Kuzeev fills in the source gap in the study of the Bashkir ritual of the mid-20th century. The manuscript presents the local features of the northeastern Bashkirs, preserved traditions, including the institution of “planted parents”, as well as other ethnic and Soviet customs that have penetrated into ritualism.

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

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.

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