The Beginnings of the Cooperation of Free Royal Towns in the Kingdom of Hungary in the Sixteenth and Seventeenth Centuries

The study presents the possibilities and framework for cooperation between towns in Hungary through the operation of the Town League of Upper Hungary. The cooperation of towns in the Kingdom of Hungary happened primarily through regional relations. At first, the basis for cooperation was provided by common economic interests, but this area broadened considerably in the sixteenth and seventeenth centuries. After the battle of Mohács (1526), the towns of Hungary became full members of the Hungarian Estates. The Kingdom of Hungary, which was part of the Habsburg Monarchy, gained considerable autonomy in internal politics. This was based on a compromise with the Habsburg rulers to ensure protection against the Ottoman Empire. The free royal towns were the least influential members of this country that had strong Estates. Nevertheless, cooperation between the towns became nationwide. The diets provided the forum for all free royal towns in the country to represent their common interests in a coordinated way. There are traces of this nationwide cooperation as early as the mid-sixteenth century, but it was from the early seventeenth century that it was the strongest. The reason was that in those decades state taxes were becoming heavier and more burdensome for towns. This nationwide cooperation was not only manifested in the field of taxation, but from the first quarter of the seventeenth century onwards, it increasingly extended to religious matters. In the background, there was the increasing recatholization of the Habsburg Monarchy. In this special matter, close links were forged also with the otherwise strongly anti-urban lower nobility.

There is a relationship between the EU Charter of Fundamental Rights and the International Tax Law in the universal pandemic moments? – Education study

The unexpected pandemic 2020 context brings to humanity the effective relevance to the minimum existential, to the human rights, more than the discourse, but the real need of the protection from the main legal instruments. The paper proposes and discusses the connection with the need for tax collection by the states to meet the expenses of the social state, namely for education expenses, and whether the economic limitation caused by the current pandemic in face of the sharp decline in GDP and which has necessarily associated with a large decrease in the collection of tax revenues, which may compromise the right to education. From the findings of the study, concerning the new technologies and their dependence, the actual context shows that it is not an option but an effective need for everyone, so the states and the international community have the obligation to generate conditions of the best access and should promote the pedagogical need in this subject. Keywords: Fundamental rights, social state, taxes, property protection, education.

SPECIAL, ADDITIONAL AND INDIVIDUAL LAWS FOR THE MUNICIPAL GOVERNMENT OF THE SOUTH OF UKRAINE IN THE LATE 18TH – THE FIRST HALF OF THE 19TH CENTURY

The paper analyzes the effect of special, additional and individual legislative acts adopted by the central authorities in order to supplement and specify the positions of the Charter of 1785 to improve the financial state of the towns and cities in the Southern Ukrainian region. The role of the regional-individual laws for the towns and cities in the South of Ukraine was extremely important since they offered opportunities for the development of the municipal budgets and trade. Excise duties, farming of revenues and servitude were common for all the provinces in the South of Ukraine. They differed in private privileges, for instance, class payments were more characteristic of the towns in Ekaterinoslav province, more privileges were given on trade and land ownership for the towns of Taurida province. The only province in the South of Ukraine, the towns of which were given some financial assistance, was Kherson province. Financial support was given to the towns from the state treasury for the best payment of the state taxes. But the only conclusion that can be drawn is that the towns and cities in the South of Ukraine did not have a satisfactory financial position. According to new laws, many positive phenomena were introduced, but the financial position of the towns and cities did not improve. For instance, the self-government had more opportunities and rights in managing the municipal economy and more independence in the formation and use of the budget. But the general plan of dividing estimates into mandatory and non-mandatory costs, direct and indirect, current and occasional profits, direct and indirect, ordinary and extraordinary remained without changes. The conclusions emphasize that, as a result of the effect of additional, special and individual laws, the newly-established municipal public authorities in the South of Ukraine received mandatory costs for the state needs with much less opportunities in financial and economic initiative. Therefore, the social-economic activity was enclosed in the space of legislative-administrative directives, but the activity of individual municipalities had their own specificity of the development.Key words: the South of Ukraine, municipal authorities, municipality, legislation, legal frame. У статті аналізується дія спеціальних, додаткових та індивідуальних законодавчих актів, які приймались центральною владою з метою доповнення та уточнення позицій Жалуваної грамоти 1785 р. для покращення фінансового становища міст південноукраїнського регіону. Роль регіонально-індивідуальних законів для міст Півдня України була надзвичайно важлива, оскільки вони створювали можливості для розвитку міських бюджетів та торгівлі. Спільними у всіх губерніях Півдня України були акцизні збори, винні відкупи, постійна повинність. Різнилися у приватних пільгах. Так, для міст Катеринославської губернії більш характерним явищем було станові виплати, для міст Таврійської губернії більше пільг надавалося для розвитку торгівлі та щодо земельної власності. Єдиною губернією Півдня України, у міста якої призначалась певна грошова допомога, була Херсонська. Із державної казни надавалось фінансове заохочення містам за найкраще виконання державних податків, але висновок можна зробити лише єдиний, що в містах Півдня України було незадовільне фінансове становище. Нові закони стимулювали появу багатьох позитивних явищ, але особливо не покращувалася фінансова система міста. Так, самоврядування отримало більше можливостей і прав у веденні міського господарства і більше самостійність у формуванні та використанні бюджету. Але сам загальний план поділу кошторисів на обов’язкові та необов’язкові витрати, прибутки поточні та випадкові, прямі та не прямі, ординарні та надзвичайні збереглися без особливих змін. У висновках відзначено, що результатом дії додат-кових, спеціальних та індивідуальних законів стало те, що новостворені міські громадські інституції влади на Півдні України отримали обов’язкові витрати на державні потреби із значно зменшеними можливостями у фінансовій та господарській ініці-ативі. Тому соціально-економічна активність виявилася в замкнутому просторі законодавчо-адміністративних настанов, але із розвитком індивідуальних особливостей у діяльності кожного окремого муніципалітету.Ключові слова: Південь України, міське самоврядування, муніципалітет, законодавство, правова система.

PENGARUH ASSET INTENSITY DAN DEBT POLICY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PERTAMBANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIDOE 2011-2020

Taxes are a source of cash income for the state. Taxes are levied on taxpayers with applicable provisions. One of the largest contributors of tax receipts is from corporate taxpayers. Tax avoidance is part of an active effort to fight taxes, all actions taken directly to avoid taxes. Asset intensity is a long-term asset and this asset is operational support of the company and will not be sold. A debt policy is a policy determined by the company to meet the needs of funds derived from debt. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed that partial asset intensity had no significant effect on tax avoidance. Similarly, debt policy has no significant effect on tax avoidance. Simultaneously asset intensity and debt policy have an insignificant effect on tax avoidance with a contribution of 22%. Keywords: Asset Intensity, Debt Policy, Tax Avoidance

Ethnological aspects of the history of the legislation of the Russian Empire regarding Jews (1762–1818)

The article for the first time in Romanian examines the Jewish ethnological aspect of the history of law in the Russian Empire. The authors, using specific primary material of legislative acts, as well as other historical sources, investigate the history of the appearance of Jews within the borders of the Russian Empire, the history of the creation and functioning of the Jewish Pale of Settlement and the evolution of the official attitude towards them. The authors reveal three fundamental positions on which the entire policy of the Russian Empire regarding the Jews was built: Jews within the Russian Empire have the right to settle only in certain regions; they are attached to the kahals (later – Jewish societies), which are collectively responsible to the state; taxes from Jews are higher than from other citizens of the empire, regardless of their economic status. The particular study is devoted to the short period of liberalization in the first years of the reign of Alexander I, whose "Polojenie o evreiah" at the declarative level gave Jews almost equal rights with the rest of the citizens of the Empire and encouraged them to cultural and economic integration.. The research focuses as well on the regional aspect: history, population, territories of the modern Republic of Moldova and Romania. The chronological framework of this article is from the beginning of the reign of Catherine the Great (1762) to the creation of the Bessarabian region (1818). In the future the study will continue historically, until the collapse of the Russian Empire and the abolition of the Pale of Settlement

SOSIALISASI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN

ABSTRAKPajak adalah peralihan kekayaan dari pihak rakyat kepada kas negara untuk membiayai pengeluaran rutin dan surplusnya digunakan untuk public saving yang merupakan sumber pendapatan negara. Sedangkan pajak daerah adalah pajak negara yang diserahkan kepada daerah untuk dipungut berdasarkan peraturan perundang-undangan yang dipergunakan untuk pembiayaan daerah sebagai badan hukum public. Tindak lanjutnya, ditetapkan Peraturan Daerah Kota Mataram Nomor 15 Tahun 2018 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Peraturan Daerah ini diharapkan menjadi landasan hukum dalam pengenaan Pajak daerah.. Untuk itu perlu adanya sosialisasi tentang betapa pentingnya masyarakat memiliki kesadaran dalam melakukan kewajiban untuk membayar pajak bumi dan bangunan. Karena dalam kenyataannya masyarakat masih banyak yang belum menyadari hal tersebut. Sosialisasi ini mengambil lokasi di Kecamatan Mataram Timur, Kota Mataram, Nusa Tenggara Barat. Lokasi ini berada di dalam kota Mataram. Adapun tujuan pengabdian pada masyarakat ini, adalah sebagai berikut: Untuk memberikan pemahaman dan pendidikan tentang : tata cara pembayaran pajak bumi dan bangunan , cara mengajukan keberatan penetapan pajak bumi dan bangunan, cara pengembalian kelebihan pembayaran pajak bumi dan bangunan oleh wajib pajak. Metode kegiatan ini dilaksanakan dengan metode ceramah , diskusi dan Tanya jawab. Tata cara Pembayaran dan Penagihan Pajak adalah sebagai berikut: Pajak yang terhutang berdasarkan SPPT harus dilunasi selambat-lambatnya 5 (lima) bulan sejak tanggal diterimanya SPPT oleh wajib pajak, Pada saat jatuh tempo pembayarannya tidak dibayar atau kurang dibayar, dikenakan sanksi administrasi berupa bunga sebesar 2% setiap untuk jangka waktu paling lama 15 bulan sejak saat terhutangnya pajak. Tata cara mengajukan keberatan pajak yang ditentukan oleh walikota. Wajib pajak dapat mengajukan keberatan kepada Walikota atau pejabat yang ditunjuk atas sesuatu tentang: SPPT; SKPD;SKPDLB); dan SKPDN. Keberatan harus dilakukan dalam jangka waktu paling lama 3 (tiga) bulan sejak tanggal surat. Cara pengembalian Kelebihan pembayaran Pajak Bumi dan Bangunan Atas kelebihan pembayaran pajak, Wajib pajak dapat mengajukan permohonan pengembalian kepada Walikota. Kesadaran masyarakat dalam pembayaran pajak perlu ditingkatkan, hal ini harus diperhatikan dan dimaksimalkan oleh pemerintah daerah Kota Mataram dan instansi terkait, karena masih banyak masyarakat belum menyadari alangkah pentingnya peran dan fungsi pajak badi pembangunan daerah.Hasil pengamatan dan Tanya jawab pada saat pelaksanaan Pengabdian masyarakat Faktor kesadaran masyarakat yang masih rendah, informasi tentang batas akhir pembayaran pajak kurang jelas dari instansi yang terkait. Kesulitan lainnya adalah tempat pembayaran pajak juga menjadi kendala Karen jarak tempuh kurang lebih 3-4 km dari tempat tinggal. Biasanya masyarakat baru membayar pajak saat terjadinya jual beli terhadap obyek pajak. Kata Kunci: pajak; bumi, bangunan; perkotaan; pedesaan. ABSTRACTTaxes are the transfer of wealth from the people to the state treasury to finance routine expenses, and the surplus is used for public saving, which is a source of state income. Meanwhile, regional taxes are state taxes submitted to the regions to be collected based on statutory regulations used for regional financing as public legal entities. As a follow-up, the Mataram City Regional Regulation Number 15 of 2018 concerning Rural and Urban Land and Building Tax (PBB-P2) has been stipulated. This Regional Regulation is expected to become a legal basis in the imposition of regional taxes. For this reason, there is a need for socialization about how important it is for people to have awareness in carrying out their obligations to pay land and building taxes. Because in reality, there are still many people who are not aware of this. This socialization took place in the East Mataram District, Mataram City, West Nusa Tenggara. This location is in the city of Mataram. This community service's objectives are as follows: To provide understanding and education regarding procedures for paying land and building taxes, how to file objections to the determination of land and building tax, how to return overpayments of land, and to build tax by taxpayers. This activity's method is carried out using lecturing, discussion, and question and answer sessions. Procedures for Payment and Collection of Taxes are as follows: Tax payable based on the SPPT must be paid not later than 5 (five) months from the date of receipt of the SPPT by the taxpayer. At the due date, the payment is not paid or underpaid, shall be subject to administrative sanctions in the form of interest in the amount of 2% for a period of no later than 15 months from the time the tax became due. The Mayor determines the procedure for filing a tax objection. The taxpayer can file an objection to the Mayor or the appointed official regarding SPPT, SKPD, SKPDLB), and SKPDN. Objections must be made within a maximum period of 3 (three) months from the letter's date. To return the overpayment of Land and Building Tax Excess Payment upon tax overpayment, taxpayers can apply for a refund to the Mayor. Public awareness in paying taxes needs to be improved. This must be considered and maximized by the regional government of Mataram City and related agencies, because there are still many people who do not realize the importance of the role and function of taxes for regional development. The results of observations and discussions during the implementation of community service, this problem is caused by public awareness factors that are still low and lack of information about the deadline for tax payments from the relevant agencies. Another difficulty is where to pay taxes which is a constraint because the distance is approximately 3-4 km from the place of residence. Usually, people only pay taxes when the tax object is bought and sold. Keywords: tax; land; building; urban area; rural area

TURKESTAN TERRITORY DURING THE FIRST WORLD WAR

The article raises questions about the socio-economic policy of the Russian Empire in Turkestan during the First World War, as well as the increase in state taxes on the working-age population to fill the state budget deficit, including the introduction of a special tax on cotton. It is important to deeply study the history of our people, who experienced all the suffering, hardships and deprivation of colonial oppression during the First World War, and to reveal the essence of the economic policy of the Russian Empire in our country

State Taxes in Guanajuato

This article entitled State Taxes in Guanajuato briefly and precisely develops the taxes that are contributed in said state to comply in a timely manner, each tax includes the necessary elements to be understood and applied by the reader to their current tax situation such as who are the people who must comply with said tax, what will be applied and what percentage or rate should be applied to determine the amount to pay, in such a way as to help a healthy tax culture in our State and Country.

Features of the Zemstvo Taxation in the Great Russian and Foreign Provinces of Russia in the Second Half of the 19th сentury

Introduction. The introduction of the bodies of zemstvo self-government in the Russian Empire led to the need to form the system of zemstvo budgets with their own income items, often falling on the same objects of taxation as state taxes. Most of the income came from taxation of land (state, private and peasant). In addition, the items of income were receipts from the taxation of real estate, trade and industrial enterprises, trade documents, etc. The zemstvo extended not only to Great Russian provinces but also to foreign ones, in so doing the functions of zemstvo had their own characteristics, since it was necessary to take into account ethnic and religious characteristics in provinces with a predominance of the non-Russian population. The purpose of the article is to clarify the comparison of the main sources of income of the zemstvo budget in ethnically different regions of the Russian Empire. Materials and Methods. The solution of research problems was provided by a complex of complementary theoretical (analysis of scientific literature, comparative analysis, comparison, generalization, systematization) and empirical (study and generalization of published and archival sources, hermeneutic) methods. Results. A comparative analysis of the principles and objects of taxation between the provinces of these groups (Kursk and Ufa) showed the similarity of approaches and priority of land taxation as the simplest and covering most of the payers. Discussion and Conclusions. The principles of forming zemstvo budgets throughout the Empire were unchanged, focused on the property approach of taxation, which was rather archaic due to the introduction of income taxation in the advanced countries, as the fairer one, while in Russia the main burden of taxation still fell on the shoulders of the peasantry, and led to the deficit of the zemstvo treasury. This brings the problem of forming zemstvo budgets to a further level of research into social, political and economic history.