scholarly journals Development of digital tax services in Russia on the background of global trends

Author(s):  
Sergei Pavlovich Kolchin ◽  
Anastasiia Anisimova

This article examines the key trends in the area of development of digital technologies in tax administration worldwide and in Russia, considering practical cases of these countries. Relevance of the selected topic is substantiated by the impact of global digitalization processes upon economies of the countries. The provided by the author examples of Russian experience on the one hand demonstrate on similarities with global trends in the area of implementation of digital technologies into the sphere of tax administration, while on the other hand – uniqueness of Russian practice. The research methodology is based on generalization and analysis of various research and statistical data in the area of digitalization of tax administration within global and Russian practice. Analysis of the existing digital services of Russian tax administration revealed that currently, development of their design is characterized by orientation towards preferentiality of taxpayers for the purpose of ensuring lower costs for taxpayers during interaction with the tax administration, and “nudging” them to voluntary adherence to tax legislation.

Author(s):  
Anna Peterson

This book examines the impact that Athenian Old Comedy had on Greek writers of the Imperial era. It is generally acknowledged that Imperial-era Greeks responded to Athenian Old Comedy in one of two ways: either as a treasure trove of Atticisms, or as a genre defined by and repudiated for its aggressive humor. Worthy of further consideration, however, is how both approaches, and particularly the latter one that relegated Old Comedy to the fringes of the literary canon, led authors to engage with the ironic and self-reflexive humor of Aristophanes, Eupolis, and Cratinus. Authors ranging from serious moralizers (Plutarch and Aelius Aristides) to comic writers in their own right (Lucian, Alciphron), to other figures not often associated with Old Comedy (Libanius) adopted aspects of the genre to negotiate power struggles, facilitate literary and sophistic rivalries, and provide a model for autobiographical writing. To varying degrees, these writers wove recognizable features of the genre (e.g., the parabasis, its agonistic language, the stage biographies of the individual poets) into their writings. The image of Old Comedy that emerges from this time is that of a genre in transition. It was, on the one hand, with the exception of Aristophanes’s extant plays, on the verge of being almost completely lost; on the other hand, its reputation and several of its most characteristic elements were being renegotiated and reinvented.


2020 ◽  
Vol 6 (1-2) ◽  
pp. 55-78
Author(s):  
Simon Morley

I look at the impact of Zen Buddhism on western painters during the 1950s and 1960s, focusing on the monochrome in particular, in order to create a historical context for the consideration of transcultural dialogue in relation to contemporary painting. I argue that a consideration of Zen can offer a ‘middle way’ between conceptions of the monochrome (and art in general) often hobbled by models of interpretation that function within a binary opposition between ‘literalist/sensory’ on the one hand, and ‘intellectual/non-sensory’ readings on the other.


PARADIGMA ◽  
2019 ◽  
Vol 40 (2) ◽  
pp. 196-217
Author(s):  
Luis Andrés Castillo ◽  
Juan Luis Prieto G. ◽  
Ivonne C. Sánchez ◽  
Rafael Enrique Gutiérrez

En los últimos años, los profesores han tratado cada vez más de utilizar los recursos didácticos para apoyar sus clases, un hecho que se ha agregado con la llegada de las tecnologías digitales. En este contexto surgió la tendencia de que los profesores se convirtieran en creadores de este tipo de recursos, pero dejando de lado la sistematización y el deber de compartir con sus compañeros la experiencia de desarrollar este tipo de recursos. Por esta razón, el presente trabajo describe una experiencia concreta de elaborar un simulador con el software GeoGebra para estudiar una situación de tiro libre en el fútbol, utilizando nociones de movimiento parabólico. La elaboración del simulador incluye la resolución de siete "tareas de simulación", que destacan los objetos y los procesos matemáticos que justifican las técnicas de construcción utilizadas por los autores. Finalmente, se presentan algunas reflexiones derivadas de la experiencia de desarrollo del simulador, que consideran, por un lado, el conocimiento matemático movilizado en la producción del simulador y, por otro lado, las acciones y capacidades requeridas para tal elaboración.AbstractIn recent years, teachers have increasingly sought the use of didactic resources to support their classes, a fact that has been added with the arrival of digital technologies. In this context, the tendency has emerged that teachers have become creators of this type of resources, but leaving aside the systematization and the duty to share with their peers the experience of developing this type of resources. For this reason, the present work describes a concrete experience of developing a simulator with GeoGebra software for the study of a situation of free kick in football, using notions of parabolic movement. The elaboration of the simulator includes the resolution of seven "simulation tasks", which highlight the objects and mathematical processes that should justify the construction techniques used by the authors. Finally, some reflections derived from the simulator development experience are presented, which consider, on the one hand, the mathematical knowledge mobilized in the production of the simulator and, on the other hand, the actions and capabilities required for such an elaboration.ResumoNos últimos anos, professores têm procurado cada vez mais o uso de recursos didáticos para apoiar suas aulas, fato que foi acrescentado com a chegada das tecnologias digitais. Nesse contexto surgiu a tendência que os professores se tornaram criadores desse tipo de recursos, mas deixando de lado a sistematização e o dever de dividir com seus pares a experiência de desenvolver este tipo de recursos. Por este motivo, o presente trabalho descreve uma experiência concreta de elaboração de um simulador com o software GeoGebra para o estudo de uma situação do tiro livre no futebol, utilizando noções do movimento parabólico. A elaboração do simulador inclui a resolução de sete “tarefas de simulação”, que destacam os objetos e processos matemáticos que devem justificar as técnicas de construção utilizadas pelos autores. Finalmente, apresentam-se algumas reflexões derivadas da experiência de desenvolvimento do simulador, que consideram, por um lado, o conhecimento matemático mobilizado na produção do simulador e, por outro lado, as ações e capacidades necessárias para tal elaboração. 


2018 ◽  
Author(s):  
Kjell Winkens

This thesis seeks to answer the question 'when, how, and why the Danish asylum system become more restrictive than the Swedish one between 1989 and 2001'. In the analysis of these reasons, a particular emphasis is placed on the different political perceptions of both countries’ welfare philosophies on the one hand, and their political culture on the other. The influence of anti-immigration parties on mainstream political culture is an important part of this analysis. Through a distinction between border and integration policy, it becomes clear that the Danish asylum policy becomes more restrictive in the second half of the 1990s, because of its focus on cultural integration as a duty to the welfare state. The thesis concludes with a discussion regarding the impact of (neoliberal) economic changes on solidarity within political culture.


Author(s):  
Fareed Moosa

Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. The purpose of such inspection is to determine whether there has been compliance with specific obligations by the taxpayer. Section 63, on the other hand, permits, on the grounds of urgency and expediency in exceptional circumstances only, warrantless non-routine (targeted) searches by a senior SARS official of a taxpayer and of third parties associated with a taxpayer, as well as searches of a taxpayer's premises and those of third parties. In addition, section 63 permits the seizure of relevant material found at premises searched. All searches and seizures must occur for the purposes of the efficient and effective administration of tax Acts generally. A comparative analysis of sections 45 and 63 of the TAA reveals the existence of key differences in the substance and practical operation of their provisions. This article distils these differences through an in-depth discussion of the nature and extent of the powers of inspection and search conferred by these provisions, as well as by conceptualising the terms “inspection” and “search” for the purposes of sections 45 and 63 respectively.    


2020 ◽  
Vol 210 ◽  
pp. 02006
Author(s):  
Oksana Yuryeva ◽  
Lyubov Pudeyan ◽  
Tatiana Medvedskaya ◽  
Elena Zaporozceva ◽  
Natalia Zemlyakova

The paper examines the impact of the digital revolution on the development of the Russian financial sector and the results of economic transformation. The authors substantiate the relevance by the fact that new opportunities for digital technologies and new regulatory rules are imposed on a complex international situation and an ambiguous global economic situation and create a very complex background for strategic planning of the development of small and medium-sized financial organizations. The authors built a model of the navigator of strategic approaches, made prerequisites for clarifying the model of the palette of strategies, created a new metamodel of digital transformations of a financial organization, created a new framework for building IT strategies, identified opportunities, limitations and obstacles to the implementation of competitive strategies of financial organizations in the context of digital transformations of the state economy. The directions for the development of digitalization in the banking sector of the Russian Federation are proposed: the introduction of a financial messaging system to reduce the dependence of the banking sector on international organizations, the introduction of regtech, the use of international experience, based on global trends in the use of fintech and digital technologies in general.


Author(s):  
Victoria Yermilova ◽  
◽  
Natalia Stroiteleva ◽  
Zhanna Egorova ◽  
Ekaterina Vanina

Smoking and alcohol consumption is a growing trend among young people worldwide. The purpose of this study was to provide students with a comparative analysis of adherence to harmful habits (smoking and alcohol) on the one hand and the frequency of sports and academic performance on the other, taking into account gender differences. The research was conducted in 2019-2020 in 5 cities of Russia; the sample included 1500 people aged 18.4 ± 1.1 years, divided into three equal groups. The control (first) group had students who are not engaged in sports, and the second group comprised students practicing sports but not professionally. The third group was made up of student-athletes. All participants were surveyed to determine the frequency of adherence to harmful habits. In the control group, boys smoked 50% more often than girls (p ≤ 0.05), while in the third group, smoking among boys was registered 70 times less often (p ≤ 0.001). Alcohol consumption in controls was 0.5 times more likely among boys (p ≤ 0.05). Harmful habits affect young people's free time and reduce their academic performance and ability to practice sports.


Res Publica ◽  
1997 ◽  
Vol 39 (1) ◽  
pp. 27-44
Author(s):  
Johan Ackaert

This article confronts several theoretical role-models about mayor's behaviour with their own perception. For this purpose, the statistical data is drawn from a survey among Flemish mayors. Mayors perceive the ''father of the community" role as the most prevailing one. This perception is reflected in their timespending. More than 1/4 of their time is dedicated towards activities such as participation in the community life, individual service rendering to citizens and having individual contacts with them.The father of the community' role lives strongly among mayors with a lower educational degree and less among the higher educated ones. It is also more perceived among mayors being recent office-bolders, while the more experienced ones seem more to maintain a certain distance from this role. Moreover, mayors with a lower educational degree are recordholders in having individual contacts with citizens. Finally, no relation has been found between roleperception and timespending on the one hand and party background on the other hand.


Author(s):  
Doina Stratu-Strelet ◽  
Anna Karina López-Hernández ◽  
Vicente Guerola-Navarro ◽  
Hermenegildo Gil-Gómez ◽  
Raul Oltra-Badenes

This chapter highlights the role of technology-based universities in public-private partnerships (PPP) to strengthen and deploy the digital single market strategy. Moreover, it analyzes how these collaboration channels have link knowledge management as a tool for sustainable collaboration. Given the need to establish collaboration channels with the private sector, according to Lee, it is critical to establish the impact of sharing sophisticated knowledge and partnering at the same time. This chapter wants to highlights two relevant aspects of PPP: on the one hand, the importance of integrating the participation of a technology-based university with three objectives: (1) the coordination, (2) the funding management, and (3) the dissemination of results; and the other hand, the participation private sector that is represented by agile agents capable to execute high-value actions for society. With the recognition of these values, the investment and interest of the projects under way are justified by public-private partnership.


Author(s):  
Angel L. Meroño-Cerdan ◽  
Pedro Soto-Acosta ◽  
Carolina Lopez-Nicolas

This study seeks to assess the impact of collaborative technologies on innovation at the firm level. Collaborative technologies’ influence on innovation is considered here as a multi-stage process that starts at adoption and extends to use. Thus, the effect of collaborative technologies on innovation is examined not only directly, the simple presence of collaborative technologies, but also based on actual collaborative technologies’ use. Given the fact that firms can use this technology for different purposes, collaborative technologies’ use is measured according to three orientations: e-information, e-communication and e-workflow. To achieve these objectives, a research model is developed for assessing, on the one hand, the impact of the adoption and use of collaborative technologies on innovation and, on the other hand, the relationship between adoption and use of collaborative technologies. The research model is tested using a dataset of 310 Spanish SMEs. The results showed that collaborative technologies’ adoption is positively related to innovation. Also, as hypothesized, distinct collaborative technologies were found to be associated to different uses. In addition, the study found that while e-information had a positive and significant impact on innovation, e-communication and e-workflow did not.


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