Impact of Tax reforms in Government of Indias Indirect Tax Collections with Special Reference to Year 2000-2020

In this paper, an attempt has been made to analyse the implications of tax reforms after the economic liberalization in 1991 with respect to collection of indirect tax revenue of the Government of India during the last two decades (2000-20). The composition of indirect tax revenue of the Government has undergone a drastic change during the last two decades. Post implementation of the GST Act, the levy of Central Excise has been restricted to petroleum and tobacco products and GST has evolved as the major contributor to the indirect tax revenue collections followed by the Customs Duty. Comparative analysis of indirect tax collections of the Central Government with respect to its growth, share in gross tax revenue, percentage of GDP and composition has been done for the period from 2000-01 to 2019-20. The current study has revealed the growth rate of indirect taxes has not only been uneven but also declined during the year 2001-02, 2008-09 and 2009-10. The share of indirect tax in the gross tax revenue has also gradually declined from 63% in 2000-01 to 46% in 2019- 20%. The indirect tax-GDP ratio has remained stagnant in the range of 3.5 to 5.5 % during the last two decades.

Innovation models and interdisciplinarity in science, technology and innovation policy in Costa Rica

Purpose This paper aims to analyse innovation models and interdisciplinarity in science, technology and innovation (STI) policy in Costa Rica between 2015 and 2021. The core focus is to evaluate the public policy in light of the groundwork that sustains the designed and proposed actions. Design/methodology/approach The authors applied a qualitative approach to build a set of dimensions and conducted content-analysis of selected documents. The analysis encompasses all current STI public policy documents in Costa Rica, including the planning instruments of the Central Government and the National Policy on STI. Findings The main findings show that STI policy in Costa Rica is based on different innovation models, but the projects and instruments themselves show the predominance of the reductionist model. Innovation receives a residual role. In turn, interdisciplinarity is based on the concept of convergence, which limits disciplinary collaboration to the natural, physical and engineering sciences, minimising contributions from other fields of knowledge to an instrumental role in innovation processes. Practical implications The authors conclude that the interlinkage between open innovation models, the participation of diverse societal actors and the inclusion of an interdisciplinary perspective leads to inclusive and more democratic public policy, allowing more sectors and organisations to benefit from innovation processes. This would imply a greater reach and impact of the policy, conditions that translate into innovation achievements and a better return on public investment. Originality/value This paper contributes to current discussions on STI policy by studying the implications of the link among policies, innovation models and interdisciplinarity.

The Struggle for Leadership of the Qatari-Turkish Alliance in Somalia

The article examines the struggle of the Qatari- Turkish alliance for regional leadership in the Federal Republic of Somalia. The analysis revealed that the foreign policy activity of Turkey and Qatar in Somalia began during the events of the Arab Spring. Ankara and Doha used diplomatic, military and fi nancial instruments to strengthen their infl uence in the country. Moreover, Qatari money played an important role in promoting pro-qatari candidates to power during the 2012 and 2017 presidential elections. However, the eff orts of the Turkish- Qatari alliance to strengthen its position in Somalia have clashed with the interests of the Saudi- Emirati bloc seeking regional dominance. On the other hand, the inability to close the main cooperation with the central government in Somalia forced the UAE to support such autonomous regions as Somaliland, thereby intensifying the destabilization processes in the country.

Integrating Agricultural Diversification in China’s Major Policies for Sustainable and Resilient Crop Production

Agricultural diversification of intensified farming systems is being proposed as a solution for achieving both food security and agricultural sustainability, but so far there has been little implementation of such policy at a larger scale. In China, major policies promote the “High-standard farmland consolidation” (HSFC) strategy to improve productivity and reduce environmental degradation in the world’s largest food production areas by simplifying instead of diversifying landscapes on large instead of small fields. As China’s Central government is asking for scientific innovations to improve its sustainable development strategy, we argue that China can become a role model to integrate agricultural diversification in its major policies, if HSFC builds on five decades of diversification research to achieve the national food security and sustainable development goals. We use text mining to analyze the past 17 years of China’s most important agricultural policy, the No. 1 Central Documents (1CD) policy and show that agricultural diversification at the field and supply chain level has received limited attention. Based on global synthesis studies covering five decades of research, we provide practical recommendations of how to integrate agricultural diversification in the China’s major policies from the national (the National 5-Year Plan and 1CD) to the provincial level. We use the major agricultural commodities rice, tea, wheat, and rapeseed in Zhejiang province as a case study to discuss how diversification can help to reach China’s sustainable agriculture targets. Diversification of China’s major food production areas on small fields could be an important example globally of how scientific progress informs policy and facilitates the food system transition.

Whether the Agricultural Insurance Policy Achieves Green Income Growth—Evidence from the Implementation of China’s Total Cost Insurance Pilot Program

With the rise and popularization of the concept of green sustainable development, green income growth of agricultural insurance policies has attracted wide attention. Whether green income growth can be achieved has become an important criterion for measuring an agricultural insurance policy. In this context, this paper attempts to test whether the agricultural insurance policy achieves green income growth. Based on the panel data of 31 provinces (the research sample of this paper selects 31 provincial-level units (province for short) in China, including 22 provinces, 5 autonomous regions and 4 municipalities directly under the central government. Hong Kong Special Administrative Region, Macau Special Administrative Region and Taiwan Province are not included in the research sample) from 2009 to 2020 in China, this paper empirically evaluates the triple-effect of total cost insurance pilot program (TCI) on farmers’ income, environment and public health by employing a difference-in-difference model (DID). The results show that TCI increases farmers’ income, but deteriorates the environment and residents’ health without achieving green income growth. In the analysis of heterogeneity, compared with central and western regions, farmers’ income is more likely to increase in the eastern regions. However, environmental pollution is more severe, and residents’ health deteriorates more, in eastern regions. In addition, the positive effect of TCI on farmers’ income and the deterioration of residents’ health is more obvious in areas with a higher degree of damage, while the negative effect of TCI on the environment is more obvious in areas with a lower degree of damage. Furthermore, the mechanism analysis shows that TCI not only promotes the increase in farmers’ income through insurance density, but also affects the environment and residents’ health through straw burning. Therefore, the government should raise the subsidy standard for farmers to use straw-processing equipment and also to implement differentiated subsidies in regions with different levels of economic development and areas with different degrees of damage.

Kewenangan Dewan Perwakilan Daerah Dalam Pengawasan Peraturan Daerah

Regional Representative Council (Dewan Perwakilan Daerah/DPD) is a constitution organ. This one of state institutions is established and empowered by the 1945 Constitution. The existence of the Regional Representative Council is regulated in the provision of Chapter VII Article 22 C and Article 22 D of the 1945 Constitution. The authorities and duties of the Regional Representative Council is regulated in No. 2/2018 of Law about the People’s Consultative Assembly (MPR), the House of Representative (DPR), the Regional Representative Council (DPD), and the Regional People’s Representative Council (DPRD). One of the Regional Representative Council’s authorities in the Law No. 2/2018 is able to monitor and evaluate the regional regulations plan and the regional regulations. However, since the verdict of Constitutional Court No. 137/PUU XIII/2015 and 56/PUU-XIV/2016 about revocation of the government authority (central) to nullify (executive review) the regional regulation, the authority of the Regional Representative Council in monitoring the regional regulations plan and the regional regulations is weakened and not clear. The nullification of the regional regulation(s) is owned by judicial institution only, such as the Supreme Court (MA). In fact, the Regional Representative Council should be as a representative council that can associate those two interests at once, the central government in top down way and regional interest in bottom up way. How does the Regional Representative Council align those two waves of interests at once through the regional regulation(s)? This research uses statute approach, by examining the related laws about law issues which is already analyzed and also uses conceptual approach, which starts from the point of views and developed doctrines in the legal studies. Based on the research results, it was known that the verdict of the Constitutional Court did not eliminate the control of the central government, in this case was the Regional Representative Council to the regional government, including the making of the regency/city regional regulations. But, this control was not in the shape of testing or nullifying the regional regulations. The Regional Representative Council in consort with the ministry, and governor as the representative of the central government should do some evaluation process on each regional regulations plan.

Multi-dimensional boundary effects and regional economic integration: Evidence from the Yangtze River Economic Belt

While the challenges posed by multi-dimensional boundary effects to global economic integration are studied widely, regional economic integration within a sovereign country requires additional analysis. The Yangtze River Economic Belt (YREB), a super-scale interprovincial area including three nested urban alliances, is a meaningful vision of regional economic integration in China. After building the producer services-based urban corporate network, this study investigates the influence of multi-dimensional boundary effects on regional economic integration by social network analysis and the exponential random graph model. The findings show that the fragmented reality of YREB’s economy is significantly different from the vision of the Chinese central government. More specifically, although the natural boundary restraints represented by distance have disappeared, multi-dimensional barriers to regional economic integration are still posed by administrative, policy, economic, and cultural boundaries. The estimation results pass the robustness test of the grouping sample of producer services. Therefore, we confirm that the multi-dimensional boundary effects, particularly the intangible ones, significantly impact regional economic integration even within a country with a top-down ‘strong’ governance.

ANALISIS PROSES PEMBELAJARAN DAN INTEGRASI PENGETAHUAN COVID 19 DALAM SATUAN PENDIDIKAN

ABSTRACTThe research aims to find out information about the learning system applied during the COVID-19 pandemic, information related to the efforts made by education units in Aceh Barat Daya in implementing the policies of the central government and local governments during the learning period of the pandemic and knowing the integration of education related to the COVID-19 pandemic in the school curriculum. The research method is quantitative with data collection techniques through questionnaires. Furthermore, the data was analyzed and based on the results obtained showed that the learning systems that were generally applied during the pandemic were blended, offline and online learning. Practical learning aktivities during the COVID-19 pandemic are generally carried out online and offline. Semester exams are generally conducted online. Face-to-face learning is carried out through the division of study groups, while online learning is carried out by utilizing learning applications. Obstacles in implementing learning during the pandemic include difficulties for teachers to monitor the behavior and character of students, students find it difficult to understand learning materials and also limited quotas. The education unit at ABDYA has tried to implement the policies of the central government and local governments while carrying out learning during the pandemic. This can be observed from the efforts of the school in implementing health protocols during learning during the pandemic. In addition, the school also provides free health facilities and infrastructure to school residents. Internet quotas are also provided to overcome the constraints of limited quotas during learning during the pandemic. Education related to the dangers of coronavirus is carried out by the school in various ways, both by socializing the dangers of covid in the school and by teaching teachers to model COVID-19 prevention behavior. Education is also carried out by making disinfectants independently and through social media. Most chemistry teachers consider that COVID-19 education can be inserted into certain sub-learning materials, one of which is through the manufacture of disinfectants and sanitizers independently. Meanwhile, other chemistry teachers argue that teachers can insert covid-19 education in all learning materialsKey words: Learning process, Curriculum integration , Covid-19

Doctor's Legal Protection in Health Services for Covid-19 Patients

Doctors as medical workers are at the forefront of health services for Covid-19 patients. During the pandemic, doctor is the profession that has the highest risk in handling Covid-19 patients. In this case, it is appropriate if doctors get legal protection in carrying out their profession. So, what is the actual form of legal protection that doctors have received so far in handling Covid-19 patients? Have the existing regulations accommodated this protection?. The method of research which used in this research was normatif by examining the law which is conceptualized as a norm or rule that applied in society, and becomes a reference for everyone's behavior. The results of the study indicated that there were preventive and repressive measures which were as means of legal protection for doctors during Pandemic. Preventive efforts can be interpreted as steps or ways that can be taken to prevent an event that has legal consequences in the form of fulfilling obligations as a doctor, namely by carrying out the profession in accordance with professional standard, professional service standard, and standard operating procedures, completing administration in medical practice such as informed consent. and medical records, getting vaccines, providing incentives. While repressive efforts are defined as steps or method which taken if an event that results in law has occurred in the form of providing compensation to doctors who died, giving awards for services, bearing medical expenses for exposed doctors, and prosecution for criminal acts towards people who do not orderly implement health protocols. The legal protection of medical workers in handling Covid-19 is evident in the fact that these medical workers have received legal protection in the form of supervision and guidance carried out by the Central Government, Regional Government or their Work Agencies. It shows that existing regulations have accommodated legal protection for doctors during the Covid-19 pandemic.

Can the Financial Industry ‘Anchor’ Carbon Emission Reductions?

Existing research is ambiguous about the relationship between the financial industry development scale and carbon emission reduction targets. Therefore, using data from 30 provinces and municipalities directly under the central government (excluding Tibet, Hong Kong, Macao, and Taiwan) from 2009–2018, this study divides the reduction targets into emission quantity and intensity to investigate this relationship. Using the improved STIRPAT equation, the pooled OLS and other estimation technique in robustness test, we found that the financial industry development scale is positively related to emission quantity and negatively related to emission intensity. The financial industry development scale inhibits carbon emission intensity through the mediating role of the technology market development degree, which also has a moderating effect on the scale. The study also discusses the regional differences in the scale's impact on carbon emission intensity, its compensation effect on the economic loss caused by carbon emissions, and the positive influence of policy implementation on carbon emission intensity. We provide suggestions to reduce carbon emissions and achieve carbon neutrality.