Unification of gift and inheritance taxes and the protection of taxpayers – the inheritors and recipients of donations

Gift and inheritance tax in the European Union Member States is calculated and charged in numerous ways. In the majority of countries of the European Economic Community it constitutes a separate tax. In several countries it is not charged at all or is part of the income tax. Despite the attempts made by the European Commission to unify the legislation of the Member States in this regard, there has been no success. The article presents the above-mentioned attempts of the European Commission, their results and consequences. It identifies the methods of avoiding a double or even triple taxation on cross-border inheritances or donations. This is of crucial significance also to the Polish citizens who demonstrate higher and higher investment activity in the countries of the European Economic Community and third countries.

Quantitative Estimation of the Domestic Economic Ripple Effect of Foreign Disaster: The Case of China

In the past, damage from natural disasters was limited to the country directly affected, but as the world becomes one economic community, instances of damage spreading to other countries are increasing. Nonetheless, there has been insufficient research on the ripple effect of foreign disaster. This study thus analyzed the ripple effect on the domestic economy from foreign disaster, using a disaster scenario based on cases of China. The ripple effect was quantitatively calculated using an industry input coefficient. The results show that the direct damage was 0.08% of Gross Domestic Product (GDP), and the total amount of damage (including indirect damage) was 0.39% of GDP, thus demonstrating that foreign disaster could cause great damage to the domestic economy.

IMPACT OF FATWA UPON BANK INTEREST BAN ON THE DEVELOPMENT OF ISLAMIC BANKING IN INDONESIA

The purpose of this article is to describe the impact of bank interest ban fatwa on the development of Islamic Banks in Indonesia. Fatwa of the Indonesian Ulama Council number 1 of 2004 is the basis for various parties to contribute to realizing competitive Islamic banking. This fatwa has encouraged the Government to issue various rules in the form of laws and government regulations related to banking. The issuance of this rule is a serious proof of the government’s commitment to provide more space for the development of Islamic banking in Indonesia, in addition to being a proof of appreciation for the issuance of bank interest ban fatwa by the Indonesian Ulema Council. In addition, the bank’s fatwa on the ban on bungan has encouraged the role of the community to contribute real to the development of Islamic banking. The emergence of the Association of Islamic Economists (IAEI), sharia economic community (MES), the National Committee of Islamic finance which is now renamed to the National Committee of Islamic Economics and Finance (KNEKS) is a concrete evidence of community contribution to socialize and strengthen Islamic banking.

Capacity Building Pemahaman Tentang Asean Economic Community (AEC) di MAN 1 Bandar Lampung dalam Menyongsong Indonesia Emas 2045

Era Globalisasi saat sekarang ini telah menjadi kenyataan yang menyatukan seluruh negara di dunia ini melalui aktifitas ekonomi, ilmu pengetahauan dan teknologi, politik, dan sosial budaya. Salah satu dampak globalisasi adalah munculnya Regional Economic Integration diberbagai belahan dunia ini salah satunya adalah Masyarakat Ekonomi ASEAN (MEA). Kelanjutan komitmen seluruh negara ASEAN setelah memasuki MEA 2015 adalah MEA 2025. Cetak biru 2025 bertujuan meningkatkan kualitas integrasi dan pertumbuhan ekonomi di kawasan. Peningkatan integrasi ini akan dilakukan melalui lima Pilar MEA 2025 yaitu (1) Ekonomi ASEAN yang terintegrasi dan kohesif; (2) ASEAN yang kompetitif dan dinamis; (3) peningkatan konektivitas dan kerja sama sektoral; (4) ASEAN yang tangguh, inklusif, dan berorientasi serta fokus ke masyarakat; serta (5) ASEAN Global. Hal yang sungguh memprihatinkan adalah persoalan sosialisasi dan edukasi yang kurang gencar sehingga para stakeholders atau pemangku kepentingan banyak yang tidak mengetahui secara jelas berbagai skim perdagangan bebas tersebut. Sehingga, dengan demikian tidak ada persiapan matang menghadapi kompetisi bebas dalam MEA itu. Baru menjelang saat dilaksanakan kita kerja keras menyiapkan diri, sementara sebagian pesaing kita sudah jauh didepan dengan berbagai strategi untuk memenangkan atau mendapatkan keuntungan terbesar dari keterbukaan atau integrasi ekonomi yang terjadi. Capacity Building tentang Pemahaman Asean Economic Community (AEC) atau Masyarakat Ekonomi Asean kepada siswa-siswi Madrasah Aliyah Negeri (MAN) 1 Bandar Lampung adalah judul pelaksanaan penyuluhan tentang Capacity Building Asean Economic Community (AEC) dalam menyongsong Indonesia Emas 2045 di Madrasah Aliyah Negeri 1 Bandar Lampung, yang diselenggarakan pada hari Sabtu, tanggal 29 Agustus 2020 dapat disimpulkan sebagai berikut; Tingkat pengetahuan dan pemahaman siswa-siswi di Madrasah Aliyah Negeri 1 Bandar Lampung tentang Asean Economic Community (AEC) dalam menyongsong Indonesia Emas 2045 sebelum dilakukan sosialisasi masih rendah. Hal ini tercermin dari pertanyaan-pertanyaan yang diajukan kepada narasumber dari peserta penyuluhan. Pengetahuan dan pemahaman peserta penyuluhan tentang konsep Asean Economic Community (AEC) sebagai Upaya menyongsong Indonesia Emas 2045, sesudah penyuluhan meningkat. Indikator kesimpulan ini didapat dari terjawabnya dengan baik pertanyaan-pertanyaan yang diajukan oleh narasumber kepada para peserta sekitar masalah konsep Asean Economic Community (AEC).

Pre-Eminent or Subordinate? An Organisational Environment Perspective on the EU’s Security Cooperation with asean and ecowas

Security cooperation with other regional organisations (ros) has long been a facet of EU foreign policy. The EU’s relationships with the Association of Southeast Asian Nations (asean) and the Economic Community of West African States (ecowas) illustrate the variety of the EU’s engagement. In West Africa, the EU is a pre-eminent actor, occasionally dictating an agenda and marginalising ecowas. In Southeast Asia, the EU remains subordinate, facing an uphill battle for relevance in the security sphere and a closer relationship to asean. Prevailing explanations focus on the EU’s internal characteristics or bilateral cooperation dynamics, but fail to fully explain this discrepancy. Based on new interview information, this article argues that the organisational environment also affects the EU’s security cooperation with asean and ecowas. The presence of competitive environments limits the EU’s role in security cooperation and relegates it to a subordinate role. In the absence of competition, the EU is allowed to become pre-eminent.

Customs services: essence, procedure of provision and quality problems

the introduction and use of new customs technologies, the improvement of customs procedures, the practical development of consulting and informing participants in foreign economic activity, the expansion of the equipment of customs infrastructure - all this contributes to the creation of favorable conditions for foreign economic activity, an increase in the quality of customs services provided to interested parties, economic growth and business development. Due to the constantly increasing volume of foreign trade activity of the Russian Federation, the tightening of the rules and conditions of international trade, there is an increasing need for the development of modern customs services, since the institution of customs services undoubtedly affects the process of integration of the country into the world economic community, the improvement of trade and the economy of Russia as a whole.

How relationship and dialogue facilitate evidence use: Lessons from African countries

Background: This article shares lessons from four case studies, documenting experiences of evidence use in different public policies in South Africa, Kenya, Ghana and the Economic Community of West African States (ECOWAS).Objectives: Most literature on evidence use in Africa focuses either on one form of evidence, that is, evaluations, systematic reviews or on the systems governments develop to support evidence use. However, the use of evidence in policy is complex and requires systems, processes, tools and information to flow between different stakeholders. In this article, we demonstrate how relationships between knowledge generators and users were built and maintained in the case studies, and how these relationships were critical for evidence use.Method: The case studies were amongst eight case studies carried out for the book entitled ‘Using Evidence in Policy and Practice: Lessons from Africa’. Ethnographic case studies drawn from both secondary and primary research, including interviews with key informants and extensive document reviews, were carried out. The research and writing process involved policymakers enabling the research to access participants’ rich observations.Results: The case studies demonstrate that initiatives to build relationships between different state agencies, between state and non-state actors and between non-state actors are critical to enable organisations to use evidence. This can be enabled by the creation of spaces for dialogue that are sensitively facilitated and ongoing for actors to be aware of evidence, understand the evidence and be motivated to use the evidence.Conclusion: Mutually beneficial and trustful relationships between individuals and institutions in different sectors are conduits through which information flows between sectors, new insights are generated and evidence used.

The Roles of English in the Development of Tourism and Economy in Indonesia

Tourism is very necessary to continue to be developed to improve the economy in Indonesia and increase the position of the country geographically, which is very strategic for tourism and the world economy. For this reason, the ability to communicate in English is absolutely necessary, in order to compete with workers from other countries, so that they can contribute to the improvement of the national economy. The ability to communicate in English is a strategic sector in the development of highly competitive human resources in the tourism industry sector and in the global economic community. By having good English communication skills, it will be easier to grab market share in the tourism industry sector and the economic sector. The tourism sector as one of the prime industrial development is developed in order to further increase the rate of national development. For this reason, it is necessary that the government continues to increase its resilience, policies, and increase the development of tourism with a view to further developing the community's economy and increasing the ability to speak English so that human resources are able to compete in various tourism industries so that the economy will increase.