Refund of gminas' revenues lost due to statutory reductions in local taxes and charges

2021 ◽  
Vol 28 (2) ◽  
pp. 50-62
Author(s):  
Jacek Stasiak
Keyword(s):  
Legal Institution ◽  
Local Taxes ◽  
Tax Exemptions

Currently, in Poland, there is a system of reimbursement of lost income, which is internally diversified. The legal institution of general subvention is used to some extent, as well as other ways of reimbursing lost income due to tax exemptions introduced by the legislator.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

IMPLEMENTASI ALGORITMA REGRESI LINEAR SEDERHANA DALAM MEMPREDIKSI BESARAN PENDAPATAN DAERAH (STUDI KASUS: DINAS PENDAPATAN KAB. DELI SERDANG)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Fransiskus Ginting ◽  
Efori Buulolo ◽  
Edward Robinson Siagian
Keyword(s):  
Data Mining ◽  
Linear Regression ◽  
Visual Basic ◽  
Large Contribution ◽  
Simple Linear Regression ◽  
Information Discovery ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
The Future

Data Mining is an information discovery by extracting information patterns that contain trend searches in a very large amount of data and assist the process of storing data in making a decision in the future. In determining the pattern classification techniques do to collect records (Training set). Regional income is generally derived from local taxes and levies, local taxes are one source of funding for the region on the national average has not been able to make a large contribution to the formation of local revenue. By utilizing Regional Revenue data, it can produce forecasting and predictions of Regional Revenue income in the future to match the reality / reality so that the planned RAPBD can run smoothly. Simple Linear Regression or often abbreviated as SLR (Simple Linear Regression) is one of the statistical methods used in production to make predictions or predictions about the characteristics of quality and quantity to describe the processes associated with data processing for the acquisition of regional income. So that in the testing phase with visual basic net can help in processing valid Regional Revenue Amount data. Keywords: Data Mining, Local Revenue, Simple Linear Regression Algorithm, Visual Basic net 2008

Kajian Ekonomis Penyelesaian Sengketa Bisnis melalui ADR (Alternative Despute Resolution)

2020 ◽  
Vol 4 (1) ◽  
pp. 74
Author(s):  
Miswardi Miswardi
Keyword(s):  
Dispute Resolution ◽  
Alternative Dispute Resolution ◽  
Economic Benefits ◽  
Legal Institution ◽  
Business People ◽  
Minimize Costs

<p align="center"> </p><p><em>In line with the increasing demands of the business in the era of globalization, especially related to the resolution of business conflicts, business people have tried to find alternative dispute resolution methods other than justice. This is because the judicial institution as a legal institution that should be able to play its role in efforts to resolve various kinds of business conflicts, is in reality not as expected by business people. There is support for normative formalities. Therefore alternative dispute resolution institutions can be used as a very possible choice. This alternative institution is considered more effective in various aspects of business dispute resolution, in response to the demands of very fierce business competition. Some economic benefits gained from choosing a solution through ADR (Alternative Despute Resolution) are that this model is not formal, saves more time and also minimize costs in dispute resolution.</em></p><p> </p>

FUNDAMENTAL ASPECTS OF THE FORMATION ANDSIGNIFICANCE OF THE CONSTITUTIONAL PRINCIPLE AND LEGAL INSTITUTION OF JUDICIAL REPRESENTATION IN THE RUSSIAN EMPIRE OF THE XIX CENTURY

2020 ◽  
Vol 10 (4(73)) ◽  
pp. 64-69
Author(s):  
A.V. Sosnin
Keyword(s):  
Legal Profession ◽  
Russian Empire ◽  
Legal Institution ◽  
Constitutional Principle ◽  
Political Work ◽  
The Reformation ◽  
Source Studies ◽  
The Subject ◽  
The Russian Empire ◽  
Xix Century

The subject of the study establishes the nature of the legal profession, peculiarities of formation of the legal profession of the nineteenth century, and the conditions past development of the legal profession in the Russian Empire and the first steps in the reformation of jury legal profession, providing information on references to judicial representation in the oldest monuments of the Russian Empire of the XIX century. Some features of the judicial counter-reform of 1864, which served as the beginning of the emergence and appearance of the juried bar, are described. The problems worthy on the way of self-origin and improvement of legal Institute of bar, the developed aspects of the organization and work of bar in the course of its formation were revealed. The embodiment of the ancient and later foundations of independence, the legality of corporatism, self-government and equality of lawyers. The test of reconstruction of one of the first and important legal institutions of representation of judicial and source studies of the Russian Empire is carried out. The key conclusions that determined the practice of our time, state political work, which formed the basis of the judicial and legal system of the state, are established.

Power, Ambiguity, and Deception

2017 ◽  
Author(s):  
Roger W. Shuy
Keyword(s):  
Social Science ◽  
Power Control ◽  
Legal Institution ◽  
Institutional Level ◽  
Institutional Power ◽  
Control Authority ◽  
And Linguistics

This chapter reviews the research of social science and linguistics on power, ambiguity, and deception when treated separately at the macro institutional level and at the micro non-institutional level, noting the lack of studies of macro institutional power employed in the same context with micro non-institutional individuals. The characteristics of institutional power, control, authority, domination, reinterpretation, inequality, and persuasion are transparent and non-negotiable in the legal arena, in contrast with their absence for the powerless persons with whom the legal institution interacts. In non-institutional individual contexts these characteristics are often negotiable. When institutional power interacts with individuals who lack that power, the government’s non-negotiable advantage would appear to be transparent, but this is not always true. This outwardly transparent power also can be realized through the use of ambiguity, which can contain deceptiveness. This chapter reprises the research on ambiguity and deception, in the contexts of both law and linguistics.

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