How to Measure the Tax Burden on Labor at the Macro Level?

Keyword(s):  
2003 ◽  
Author(s):  
Jakob de Haan ◽  
Jan-Egbert Sturm ◽  
Bjorn Volkerink
Keyword(s):  

2020 ◽  
Vol 3 (3) ◽  
pp. 30-35
Author(s):  
M. S. GORDIENKO ◽  

The article examines the issues of tax and fiscal burden of an enterprise, taking into account the non-tax component. Based on established practice, definitions of the terms “tax burden” and “fiscal burden” are pro-posed. The influence of the tax burden on business at the macro and micro levels, its dynamics in the Russian Federation from 2014-2019, is analyzed. Popular international approaches to assessing the tax burden at the macro level are presented. The essence of non-tax payment and para-fiscality, as well as their reflection in assessing the tax and fiscal burden, taking into account them, are considered.


2013 ◽  
Author(s):  
Daniel Druckman ◽  
Hillie Aaldering ◽  
Peter Coleman ◽  
Ray Friedman ◽  
Christianna Gozzi ◽  
...  
Keyword(s):  

2012 ◽  
pp. 145-152 ◽  
Author(s):  
V. Maevsky

The author claims that J. Kornai in his paper Innovation and Dynamism (Voprosy Ekonomiki. 2012. No 4) ignored the understanding of socialism as a specific type of culture and not just as an economic system. He also shows profound differences between Schumpeters theory and mainstream economic models. Evolutionary theory, he claims, may itself become mainstream if Schumpeters legacy is not interpreted straightforwardly and if evolutionary economists consider not only micro-, but also macro-level of analysis in studying macrogenerations of capital of a different age.


2018 ◽  
Vol 5 (2) ◽  
pp. 145-174
Author(s):  
İrfan Atalay ◽  
Ferda Dikmen ◽  
Sonel Bosnalı ◽  
Yusuf Topaloğlu

1979 yılında işgal ve devamındaki terör yüzünden ülkelerinden koparak göçer duruma düşmüş ve Hatay-Ovakent’e yerleştirilmiş Özbek asıllı bir grup Afganistan vatandaşının kültür ve kimliklerini koruma çabalarını, kültürel değişimlerinin yönü ve hızını, değişimlerinin düzey ve biçimlerini belirlemeye yönelik yapılan ve sahada gerçekleştirilen anket çalışmasıyla desteklenen bu çalışma, kültürel azınlık bir topluluk durumundaki göçerlerin kültür(süz)leşme (acculturation) sürecini incelemektedir. Çalışmada, kültürel boyutlarıyla ele alınan topluluğun durumu makro düzeyde değerlendirilmiştir. Yedi bin kişilik göçer nüfusun 0.03 oranında küçültülmesiyle, farklı yaş ve cinsiyetten, 210 kişilik denek grubuna kültürün devamlılığı, çeşitliliği, değişimi ve egemen kültürle bütünleşme sürecini ölçmeye yönelik, yaşam biçimleri, benimsedikleri kimlik, dinsel uygulamaları, örf ve adetleri, aidiyetleri, meslekleri ve yemek kültürlerine yönelik yirmi dört soruluk bir sormaca uygulanmıştır. Yanıtlar Likert ölçekleme yöntemi ve John W. Berry’nin göçerlerin başka kültürlerle temasları durumunda karşılaştıkları süreçleri ele aldığı kültür(süz)leşme izlemleri kuramı çerçevesinde değerlendirilmiştir. Elde edilen veriler, Özbek göçerlerin Türk toplumuyla her yönüyle bütünleşmeyi sürdürdüğü, ancak Ovakent’in egemen kültür bireylerinden ayrık bir konumda olmasının bu süreci yavaşlattığını göstermektedir..ABSTRACT IN ENGLISHAcculturation among Uzbek Immigrants in OvakentThis study, based on a survey, explores the efforts and experiences of maintaining the culture and identity among Uzbek immigrants, who were uprooted due to the occupation and the terror in 1979, and had moved to Hatay-Ovakent. It examines the process of acculturation of Uzbek migrants in a community in order to understand the process and speed of a cultural change. In this study, the Uzbek community is analysed at macro level. A questionnaire of twenty-four questions about the continuity of culture, diversity, exchange and integration processes are explored with a sample representing 0.03 percent of (210 respondents) a migrant community of seven thousand. The responses were collected using a questionnaire employing Likert Scale questions following the framework of acculturation strategies theory of John W. Berry regarding immigrants in contact with other cultures. We have found that Uzbek migrants continue to acculturate with Turkish society in all aspects, but due to Ovakent’s isolated position and distance from the mainstream culture in Turkey, this process has seemingly slowed down.


Corpora ◽  
2017 ◽  
Vol 12 (3) ◽  
pp. 339-367 ◽  
Author(s):  
Alan Partington

In this paper, I want to examine the special relevance of (non)obviousness in corpus linguistics through drawing on case studies. The research discussion is divided into two parts. The first is an examination of (non)obviousness at the micro-level, that is, in lexico-grammatical analyses, whilst the second looks at the more macro-level of (non)obviousness on the plane of discourse. In the final sections, I will examine various types of non-obvious meaning one can come across in Corpus-assisted Discourse Studies (CADS), which range from: ‘I knew that all along (now)’ to ‘that's interesting’ to ‘I sensed that but didn't know why’ (intuitive impressions and corpus-assisted explanations) to ‘I never even knew I never knew that’ (serendipity or ‘non-obvious non-obviousness’, analogous to ‘unknown unknowns’).


Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.


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