Risks of Using “Language Relief” and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Administration. The author calls for the principles of plain language to be introduced first in relation to acts of state law, so that officials can adapt their letters to the plain language of the law. A reversal of this order poses significant risks to the protection of taxpayers’ rights since internal instructions and letter templates proposed on the NRA intranet will be used to a greater extent instead of legal acts.

Transacting Politics in the Maratha Empire: An Agreement between Friends, 1795

Diplomacy was a principal site of linguistic and cultural exchange in the early modern Persianate world. Focusing on the karārnāmā or agreement, this paper explores how a repertoire of Marathi and Persian documentary genres, binding formulae, and graphic procedures enabled legal, commercial, and diplomatic transactions in eighteenth-century western India. The exchange of written agreements facilitated interstate relations as well as profit-sharing contractual arrangements between individuals. Despite their centrality to interactions between European and South Asian polities, these instruments met with limited success in establishing rights to property under the legal regime of the East India Company-state and instead acquired new functions in colonial revenue administration.

Persian in the Villages, or, the Language of Jamiat Rai’s Account Books

District (pargana)-level land revenue administration in late-Mughal south Gujarat was run mostly by Hindu and Jain family firms which operated within a multilingual environment featuring Gujarati and Marathi as well as Persian. Similar arrangements continued under early East India Company control but, by the 1820s, the British had done away with land-revenue family firms and their contextual multilingualism, replacing them with directly-employed village accountants writing only in Gujarati. This article argues that pargana-level officials’ multilingualism and relative autonomy were not an 18th-century aberration but a key feature of Mughal administration, dislodged with difficulty by the British.

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

Principles of Tax Competition in the Field of Budget Revenue Administration: Concept, Types and Methodology

The article examines the institute of principles of tax competition in the administration of budget revenues of the budget system of the Russian Federation. The article considers the issues of the essence of the term “principles of tax competition in the field of budget revenue administration”, its content, and the correlation of the existing principles in the legislation of the Russian Federation: the BC of the Russian Federation, the Tax Code of the Russian Federation, on competition in the Russian Federation. Based on the analysis of the definitions available in science and legislation of the Russian Federation, the author proposes the concept of the term “principles of tax competition in the administration of budget revenues” and their division into two groups: general (general legal) and special (industry). Based on the proposed principles, the factors influencing tax competition in the administration of budget revenues of the budget system of the Russian Federation are identified.

Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities

The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. An additional goal of tax competition should be to stimulate economic competition among economic entities and develop competition in General.

TIPU SULTAN REVENUE ADMINISTRATION IN BARAMAHAL REGION

The purpose of this paper is to find out the historical aspects of Revenue Administration and its experiment in Baramahal had great important in the revenue history of Madras Presidency. Revenue is the backbone of any administration. Hence the Tipu Sultan had aimed to collect the land revenue through different systems.Old English Mysore war (1790-1792) reached a conclusion after the deficiency of a large portion of Tipu Sultan's domains. The Treaty of Srirangapatnam was endorsed on March 17, 1792. By that the British acquired Dindigul, Baramahal and Malabar. The lost Baramahal was not in the least recuperated by the Mysore King. At any rate after the fall of Srirangapatnam on May 4, 1799, it fell under the control of the alliance of the British, the Maratha and the Nizam of Hyderabad. After the Fourth Anglo-Mysore War 1799, Baramahal was added with the British domain alongside Kanara, Coimbatore, Wynad, Dharapuram and the waterfront area of the Mysore realm. With this short recorded sketch it will be adept to have an examination about the exercises of Tipu Sultan in Baramahal. Keywords: Revenue Administration, Baramahal, Amildars, Kotwals, Tallatits, Inam, Devadhanam, Lebbais Thanadar, Kotwals Talaiyaris

THE ROLE OF FISCAL ACTIVITIES OF CUSTOMS AUTHORITIES IN ENSURING ECONOMIC SECURITY

The article is devoted to researching the activities of the Russian Federation customs authorities in the context of ensuring the economic security of the state and protecting its economic interests. The author places special emphasis on the fiscal function of the customs authorities, which is expressed in the formation of the federal budget revenues. Apart from that, fiscal function is a fundamental one from the point of view of determining the state economic potential. The article provides a detailed analysis of the mechanism of customs revenue administration, which is integral to solving the fiscal problem, and the legal foundations of which are laid both at the national and supranational levels.

Know Your Rights: The (un)making of the colonial legal subjects in rural North India, circa 1770–1857

This article examines the entanglement of administration, education, and law in North India under early British rule. While there exists extensive discussion on each of these three themes, historians have not paid enough attention to the processes in which, by the mid-nineteenth century, the official minds of the East India Company gradually came to imagine its revenue administration in North India at the institutional intersection of state bureaucracy, village schools, and the law courts. I will argue in this article that through this intersection of knowledge/law-making, the Company wished to foster an ‘enlightened’ but simultaneously obedient subjecthood among the Indian rural population. The contested relationship between the state, the local Indian officials, and the villagers in general, however, thwarted this patronizing ambition.