Macao Gaming Concession System: Present and Future Direction

2020 ◽  
Vol 13 (2) ◽  
pp. 15-36
Author(s):  
Carlos Siu Lam ◽  
Dulce Lopes
Keyword(s):  
Public Policies ◽  
Legal Framework ◽  
Gaming Industry ◽  
Tax Rate ◽  
The Core ◽  
New Public ◽  
Trajectory Following ◽  
The Government ◽  
Future Direction ◽  
The Relationship

Macao gaming concession is about to expire in June 2022, and such issues as the number of concessions and contract period have attracted much attention. This article introduces the evolution of Macao gaming system with emphasis on its concession duration, legal limit on the number of concessions, asset disposal and tax rate. As a result of its gaming liberalization, Macao has developed into the world’s casino capital. The gaming situation in Macao and in the gaming jurisdictions nearby is different from what it was twenty years ago. Although the current law requires a new public tender for awarding concessions, the increased number of gaming jurisdictions to target Macao would entail adjustment in its public policies to keep its gaming industry competitive. Additionally, the evolution of the relevant public policies and their interactions with touristic, infrastructural, environmental and urban planning policies would likely lead to some changes in the core of the current Macao gaming legislation. The authors indicated that the emergence of subconcessions and satellite casinos, the fractioning of spaces and utilities by different entities regarding asset reversion to the government, and the relationship between concessionaires and junket operators are some major issues, which require an improved legal framework designed to react expeditiously and effectively to the fast-moving industry for a sustained and consistent upward regulatory trajectory. Following this, revising and improving the current concession model would be crucial, even though it implies changes to the core of the current Macao gaming legislation.

scholarly journals Shadow economy and public debt sustainability in Turkey

2007 ◽  
Vol 52 (173) ◽  
pp. 85-104 ◽  
Author(s):  
Yereli Burçin ◽  
Erdem Seçilmiş ◽  
Alparslan Başaran
Keyword(s):  
Economic System ◽  
Legal System ◽  
Public Debt ◽  
Shadow Economy ◽  
Negative Effects ◽  
The Core ◽  
Significant Difference ◽  
Sustainability Of Public Debt ◽  
The Government ◽  
The Relationship

The aim of this study is to examine the relationship between the shadow economy and public debt in Turkey. We elaborate on the questions regarding the negative effects of shadow economy on the sustainability of public debt observing the estimates about the size of shadow economy in Turkey. In the light of some scholars? estimates, we re-evaluate the macroeconomic situation of Turkey. At the core of the study, we discuss how the government borrowing policies would differ if the shadow economy was included into the legal system. In order to examine the effects of shadow economy on sustainability, we use various sustainability indicators. There is a significant difference observed between the calculations which take into account the volume of shadow economy as a share of economic system and those that exclude shadow economy as an exogenous variable. .

scholarly journals An assessment of the constitutionality of the COVID-19 regulations against the requirement to facilitate public participation in the law-making and/or administrative processes in South Africa

2021 ◽  
Vol 25 ◽  
pp. 1-36
Author(s):  
Ntokozo Sobikwa ◽  
Moses Retselisitsoe Phooko
Keyword(s):  
South Africa ◽  
Public Participation ◽  
Legal Framework ◽  
Constitutional Democracy ◽  
The Core ◽  
The Law ◽  
The Government ◽  
Law Making

The purpose of this article is to critically assess the constitutionality of the COVID-19 regulations against the backdrop of the constitutional mandate to facilitate public participation in the law-making process in South Africa. This assessment is conducted by outlining the scope and content of public participation. This will be followed by an exposition of the legal framework that provides for the duty to facilitate public participation in South Africa. Thereafter, the scope and content of the duty to facilitate public participation is assessed against the conduct of the government in promulgating the COVID-19 regulations. The authors argue that the disregard for and limited nature of public participation during the process leading up to the enactment of the COVID-19 regulations amount to a material subversion of the core tenets of our constitutional democracy and largely renders the COVID-19 regulations unconstitutional for lack of procedural compliance with the demands of the Constitution. The authors provide a few recommendations to remedy the unconstitutionality of the regulations and further propose guidelines to facilitate public participation in cases of future pandemics and/or disasters of this nature.

(AB)Using European Citizenship? EU Retired Migrants and the Exercise of Healthcare Rights

2007 ◽  
Vol 14 (3) ◽  
pp. 287-302 ◽  
Author(s):  
Keleigh Coldron ◽  
Louise Ackers
Keyword(s):  
Healthcare Services ◽  
Legal Framework ◽  
Public Healthcare ◽  
Individual Agency ◽  
Private Healthcare ◽  
European Citizenship ◽  
Residency Status ◽  
Future Direction ◽  
The Individual ◽  
The Relationship

Drawing on two empirical projects, this article reveals the different ways EU retired migrants are exercising their healthcare rights on the ground. It describes the legal framework underpinning EU citizens' rights to access healthcare in host Member States, and moves on to identify three main ways in which retirement migrants are doing this: (1) purchasing and using private healthcare; (2) legitimately using public healthcare services in the host region; and (3) manipulating their residency status to (ab)use public healthcare in both the home and host regions. Respondents rarely exercised their rights in the same way every time. Rather, their decisions regarding healthcare were shaped by time, place and the specific medical episode they were presented with. The article attempts to illuminate the relationship between formal rights and individual agency and highlight the consequences of these particular kinds of rights' engagement for the individual migrants themselves and the sending and receiving regions. The article seeks to contribute to the debate about the future direction of European citizenship, the sustainability of public healthcare systems and, more specifically, the implications of growing numbers of retirees on the move.

scholarly journals Penerapan PP. No. 23 Tahun 2018 dan Kepatuhan Pajak: Implementasi Pelaporan Keuangan sebagai Variabel Moderasi

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Firda Ayu Amalia ◽  
Agung Prasetyo Nugroho Wicaksono
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Financial Reporting ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Tax Rate ◽  
Purposive Sampling ◽  
The Government ◽  
The Relationship

This study aims to prove empirically the effect of the implementation of PP. No. 23 of 2018 on tax compliance moderated by the implementation of financial reporting. PP. No. 23 of 2018 is PP. latest issued by the government which regulates a tax rate of 0.5% for MSMEs with the aim of increasing tax compliance. The sample in this study were SMEs with the category of medium-sized enterprises with a purposive sampling technique. The number of samples obtained was 46 MSME actors. Data processing using Smart PLS with a questionnaire as a method of data collection. The results showed that the implementation of PP. No. 23 of 2018 has a positive influence on tax compliance. Furthermore, the variable of Financial Reporting Implementation cannot moderate the relationship between PP implementation. No. 23 of 2018 and Tax Compliance. The implication of this research is that the government is expected to provide socialization related to PP. No. 23 of 2018 to MSME players so that the level of tax compliance can increase even more. This is because some MSME actors as respondents admit that they do not understand in detail the PP. 23 of 2018. Keywords: Tax Compliance, PP. No. 23 of 2018, Financial Reporting, MSME Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pelaksanaan PP. No. 23 Tahun 2018 terhadap kepatuhan pajak dengan dimoderasi oleh implementasi pelaporan keuangan. PP. No. 23 tahun 2018 merupakan PP. terbaru yang diterbitkan oleh pemerintah yang mengatur tarif pajak sebesar 0,5% bagi UMKM dengan tujuan untuk meningkatkan kepatuhan pajak. Sampel dalam penelitian ini adalah pelaku UMKM dengan kategori usaha menengah dengan teknik purposive sampling. Jumlah sampel yang diperoleh sebanyak 46 pelaku UMKM. Pengolahan data dengan menggunakan Smart PLS dengan kuesioner sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PP. No. 23 Tahun 2018 memiliki pengaruh yang positif terhadap kepatuhan pajak. Selanjutnya varibel Implementasi Pelaporan Keuangan tidak dapat memoderasi hubungan penerapan PP. No. 23 tahun 2018 dan Kepatuhan Pajak. Implikasi penelitian ini adalah diharapkan pemerintah dapat memberikan sosialisasi terkait PP. No. 23 tahun 2018 kepada para pelaku UMKM agar tingkat kepatuhan pajak dapat lebih meningkat lagi. Hal ini dikarenakan beberapa pelaku UMKM sebagai responden mengaku belum memahami secara detail terkait PP No. 23 Tahun 2018. Kata Kunci : Kepatuhan Pajak, PP. No. 23 tahun 2018, Pelaporan Keuangan, UMKM

scholarly journals Religious Radicalism and Pluralism: The Conflict Between Religious People and Relation of Power Industry in Bekasi

2015 ◽  
Vol 2 (2) ◽  
pp. 45-56
Author(s):  
Aden Rosadi
Keyword(s):  
State Government ◽  
Good Governance ◽  
Social Issues ◽  
Public Awareness ◽  
Transition Process ◽  
Legal Framework ◽  
The Public ◽  
Religious Radicalism ◽  
The Government ◽  
The Relationship

Based on category, this program leads to three social issues. First, public awareness about the significance of the view of life that is more tolerant, open and more pluralis amid development of industrialization. Industrialization that developed in centers of growth (growth poles), which prominently still holdsrural-agrarian values, has given rise to what is called the proletarian farmers. "Proletarisation" was preceded by transition process of the function of farmland into industrial land, thus causing economic activity became more intense and integrated into industrial capitalism. This leads to the occurrence of an identity crisis that led to theopposition attitude in most communities, especially those who associated with the existence of other religions. Second, these changes have an impact on the emergence of community with radical attitude by carrying the religious themes. The construction of houses of worship, which is actually the "House of God" for any religions, considering the dangers may threaten the existence of the community and other faiths. The value system was formed, as a society oppressed became one of the motivators and catalysts for the inception of religious radicalism at the low level community. Third, the Government's policy regarding the construction of a harmony is among believers. This last part is related to the concept of good governance. As an institutional approach, the concept of good governance (good governance) is defined as the interaction between the organizers of the State (Government) and groups in the community. According to the World Bank, there are at least four important dimensions of good governance, i.e. example, effective legal framework, information that is in line with the transparency (accountability or Government) and the availability of well-educated workforce. In this context, the position of District Government of Bekasi becomes one of the institutions, which is responsible for the running of the relationship between the Government, employers or investors, religious figures, and the public as the three interest groups that cannot be separated in developing awareness of pluralism in religious life in the community.

Classification and Evolution of Technical Methods of Master Planning Compilation

2012 ◽  
Vol 174-177 ◽  
pp. 1678-1681
Author(s):  
Lin Shen Wang ◽  
Jian Bo Ni ◽  
Yun Yuan ◽  
Hong Tao Yu ◽  
Kun Pan
Keyword(s):  
Urban Planning ◽  
Public Policies ◽  
Master Planning ◽  
The Public ◽  
The Government ◽  
The Relationship ◽  
Technical Platform

The technical methods of master planning compilation can be divided into “pure technical” ones and “social technical” ones. “Pure technical” methods are complementary while “social technical” methods are increasingly important. The relationship between two kinds of methods shall be changed from parallel and independent to leading and being led, including and being included in order to finally establish a system dominated by “social-technical” methods. The values shall be rooted in the technical methods and the “emotional” shall be applied in the compilation of public policies on urban planning; “pure technical” methods shall aim to provide a technical platform for the planners, the government and the public.

scholarly journals Family Ownership, Corporate Governance, and Tax Aggressiveness

2021 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Ida Subaida ◽  
Triska Dewi Pramitasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Family Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Dummy Variable ◽  
Research Implication ◽  
The Government ◽  
The Relationship

Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR) on consumer goods companies listed on the Indonesian Stock Exchange in 2018. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.

Beyond Ideology: Reassessing the Threat of Belarusian Opposition in Interwar Poland

2020 ◽  
pp. 1-18
Author(s):  
Daniel Fedorowycz
Keyword(s):  
Minority Groups ◽  
Explanatory Variable ◽  
Legal Framework ◽  
Political Organizations ◽  
Interwar Poland ◽  
Radical Ideology ◽  
Single Block ◽  
The Government ◽  
The Relationship ◽  
Level Of Analysis

Abstract The historical literature on interwar Polish policy on Belarusians and other minorities focuses primarily on the relationship between the regime in power and minority groups as a single block, failing to note instances in which regime policies toward specific organizations have not been uniform. Despite the fact that Belarusian ethnic identity was ambiguous and national consciousness low, no fewer than 13 political organizations in interwar Poland claimed to represent the minority. The most influential organization was the Belarusian Peasants’ and Workers’ Union Hromada. Less than two years after the organization’s inception, it was banned in 1927. This article examines why an organization like Hromada, which did not resort to violence and in fact took pains to operate within the legal framework of the Polish constitution, was shuttered by the state, while other organizations with similar profiles were allowed to operate. The article reveals that Hromada was not banned strictly due to what the government considered its radical ideology or because it was an antisystem party, but rather it was banned for its ability to suppress organizational pluralism among Belarusian organizations. The article advances the existing literature by (a) shifting away from analyzing the dynamics between a state and an ethnic group as a whole, by disaggregating the level of analysis to focus on minority political organizations, and by (b) going beyond ideology as the main explanatory variable dictating state policies toward minorities.

The Education of Research Psychologists in Sweden

2003 ◽  
Vol 8 (1) ◽  
pp. 34-38 ◽  
Author(s):  
Knut Larsson ◽  
Josef Frischer
Keyword(s):  
Social Science ◽  
Doctoral Students ◽  
Doctoral Programs ◽  
Science Department ◽  
Research Education ◽  
The Core ◽  
Social Science Department ◽  
Learning Alliance ◽  
Laissez Faire ◽  
The Government

The education of researchers in Sweden is regulated by a nationwide reform implemented in 1969, which intended to limit doctoral programs to 4 years without diminishing quality. In an audit performed by the government in 1996, however, it was concluded that the reform had failed. Some 80% of the doctoral students admitted had dropped out, and only 1% finished their PhD degree within the stipulated 4 years. In an attempt to determine the causes of this situation, we singled out a social-science department at a major Swedish university and interviewed those doctoral students who had dropped out of the program. This department was found to be representative of the nationwide figures found in the audit. The students interviewed had all completed at least 50% of their PhD studies and had declared themselves as dropouts from this department. We conclude that the entire research education was characterized by a laissez-faire attitude where supervisors were nominated but abdicated. To correct this situation, we suggest that a learning alliance should be established between the supervisor and the student. At the core of the learning alliance is the notion of mutually forming a platform form which work can emerge in common collaboration. The learning alliance implies a contract for work, stating its goals, the tasks to reach these goals, and the interpersonal bonding needed to give force and endurance to the endeavor. Constant scrutiny of this contract and a mutual concern for the learning alliance alone can contribute to its strength.

Tanggung Jawab Hukum Penilai Publik terhadap Laporan Penilaian Kegiatan Pengadaan Tanah bagi Pembangunan untuk Kepentingan Umum (Studi Atas Kantor Jasa Penilai Publik Toto Suharto)

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Gagah Yaumiyya Riyoprakoso ◽  
AM Hasan Ali ◽  
Fitriyani Zein
Keyword(s):  
Future Development ◽  
Public Interest ◽  
Legal Responsibility ◽  
Legal Research ◽  
The Public ◽  
The Government ◽  
Conducting Research ◽  
The Right ◽  
The Relationship ◽  
Systematic Explanation

This study is based on the legal responsibility of the assessment of public appraisal reports they make in land procurement activities for development in the public interest. Public assessment is obliged to always be accountable for their assessment. The type of research found in this thesis is a type of normative legal research with the right-hand of the statue approach and case approach. Normative legal research is a study that provides systematic explanation of rules governing a certain legal category, analyzing the relationship between regulations explaining areas of difficulty and possibly predicting future development. . After conducting research, researchers found that one of the causes that made the dispute was a lack of communication conducted between the Government and the landlord. In deliberation which should be the place where the parties find the meeting point between the parties on the magnitude of the damages that will be given, in the field is often used only for the delivery of the assessment of the compensation that has been done.

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