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1
Campbell, Ballard C. "Tax Revolts and Political Change". Journal of Policy History 10, n. 1 (gennaio 1998): 153–78. http://dx.doi.org/10.1017/s089803060000556x.
Testo completoAbstract (sommario):
The adoption of Proposition 13 in 1978 sent shock waves throughout the American polity. California's attack on property taxes was not the first fiscal limitation adopted in the 1970s, but it carried clear national implications that the earlier measures lacked. By successfully challenging the political establishment, the initiative drive in the Golden State energized campaigns elsewhere to restrict taxes. The echo of Proposition 13 reverberated in Massachusetts, whose voters approved a cap on property taxes (Proposition 2 ½) in 1980. Citizens on the nation's two coasts had signaled thumbs down on fiscal affairs in their states.
2
Kronrad, Gary D., e Patrice A. W. Harou. "An Economic Evaluation of the Massachusetts Forestry Yield Tax Program". Forestry Chronicle 61, n. 5 (1 ottobre 1985): 358–62. http://dx.doi.org/10.5558/tfc61358-5.
Testo completoAbstract (sommario):
Owners of 10 or more contiguous acres of forest land in Massachusetts are eligible to classify their property under a modified assessment-yield tax property tax law. This program is designed to increase the flow of timber products by decreasing the costs of engaging in a program of forest management. In return for lower annual property taxes the owner must practise forest management and pay a yield tax.Benefit-cost ratios, using two marginal analysis decision frameworks, were calculated to evaluate the economic efficiency of this program. The two decision frameworks yielded different results and, therefore, different conclusions about the efficiency of this tax incentive program. Key words: Special forest tax law, yield tax, benefit-cost analysis.
3
Cutler, David M., Douglas W. Elmendorf e Richard Zeckhauser. "Restraining the Leviathan: property tax limitation in Massachusetts". Journal of Public Economics 71, n. 3 (marzo 1999): 313–34. http://dx.doi.org/10.1016/s0047-2727(98)00079-6.
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Cutler, David M., Douglas W. Elmendorf e Richard Zeckhauser. "Restraining the Leviathan : Property Tax Limitation in Massachusetts". Finance and Economics Discussion Series 1997, n. 47 (1997): 1–51. http://dx.doi.org/10.17016/feds.1997.47.
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Koh, H. K. "An analysis of the successful 1992 Massachusetts tobacco tax initiative". Tobacco Control 5, n. 3 (1 settembre 1996): 220–25. http://dx.doi.org/10.1136/tc.5.3.220.
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Walters, A. N., A. H. Munnell, A. Belbase e W. Hou. "PROPERTY TAX DEFERRAL: A PROPOSAL TO HELP MASSACHUSETTS SENIORS". Innovation in Aging 2, suppl_1 (1 novembre 2018): 24. http://dx.doi.org/10.1093/geroni/igy023.088.
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Beal, Mary, Mary O. Borg e Harriet Stranahan. "The Equity Effects of Property Tax Caps: Evidence from Florida". Academic Journal of Interdisciplinary Studies 6, s2 (1 luglio 2017): 141–51. http://dx.doi.org/10.2478/ajis-2018-0039.
Testo completoAbstract (sommario):
Abstract Over the last decade Florida property owners have saved billions of dollars in taxes due to a 1995 assessment cap initiative which reduced homeowner’s tax burdens. Florida is not alone in passing assessment caps, 20 other states have passed similar property tax reductions. Proponents of Florida’s initiative said the measure would protect the elderly, many of whom live on fixed incomes in retirement, from property tax inflation. This research examines the vertical and horizontal equity effects of assessment caps. Using data from a large MSA in Florida, the results provide new evidence on which groups of homeowners are more likely to benefit from these types of initiatives.
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Brien, Spencer T., David Swindell e Brent Stockwell. "Benchmarking Property Taxes in A Metropolitan Area". Public Administration Quarterly 41, n. 1 (marzo 2017): 67–90. http://dx.doi.org/10.1177/073491491704100104.
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Public officials in local communities are regularly concerned with the level of their property tax burden compared to that of neighboring jurisdictions. Making meaningful comparisons of property taxes across communities is challenging, however, because differences in the economic characteristics of towns and cities play a key role in how the property tax is locally administered. This paper presents the results of a collaborative property tax benchmarking initiative undertaken by a group of municipalities in the Phoenix, Arizona metropolitan area. Property tax practices were compared across jurisdictions to develop a detailed depiction of tax differentials across the region.
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Hawley, Zackary, e Jonathan C. Rork. "Competition and property tax limit overrides: Revisiting Massachusetts' Proposition 2½". Regional Science and Urban Economics 52 (maggio 2015): 93–107. http://dx.doi.org/10.1016/j.regsciurbeco.2015.02.006.
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Bradbury, Katharine L., Christopher J. Mayer e Karl E. Case. "Property tax limits, local fiscal behavior, and property values: evidence from Massachusetts under Proposition". Journal of Public Economics 80, n. 2 (maggio 2001): 287–311. http://dx.doi.org/10.1016/s0047-2727(00)00081-5.
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Andrushchenko, Volodymyr L. "Fiscal Patriotism of Billionaires as Social Solidarity". Business Inform 8, n. 547 (2023): 211–16. http://dx.doi.org/10.32983/2222-4459-2023-8-211-216.
Testo completoAbstract (sommario):
Taxation of the rich and wealth are among the hot topics of public interest. Using specific examples, the article highlights the latest initiative of a group of American multimillionaires to increase the level of tax rates for this super-rich category of taxpayers. Such an initiative can be considered a solidarity tax. Accordingly, the task was set to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American multi-billionaires possess a combined wealth worth 4.000 billion U. S. dollars! The role of the method of studying the problem was performed by the analysis of quantitative parameters and fiscal and administrative features of taxation of the rich. First of all, the results of the study consist in the interpretation of the multi-component concept of wealth as an object of taxation. The impossibility of a general income and property tax has been disclosed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the refusal of inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. The arguments that property taxes harm the processes of creation of wealth and capital are presented, in connection with which in the United States the share of property taxes in the total amount of tax revenues has decreased from 42% to 14% compared to the beginning of the twentieth century. The most significant fiscal potential for strengthening taxation of the rich is found in taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland is carried out. A serious fiscal-administrative problem with wealth taxes is the valuation of taxable assets. As for further research, wealth taxes have inexhaustible scientific and practical potential. The article substantiates the relevance of research on similar topics in Ukraine.
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Andrushchenko, Volodymyr, Maria Rippa e Tetiana Tuchak. "Taxation of wealth and the rich as a social imperative". University Economic Bulletin, n. 55 (29 dicembre 2022): 119–26. http://dx.doi.org/10.31470/2306-546x-2022-55-119-126.
Testo completoAbstract (sommario):
The subject of the article is the problem of taxing the rich and wealth, which is among the topical topics of public interest. The study aimed to highlight the latest initiative of a group of American multimillionaires to increase the level of tax rates on this ultra-rich category of taxpayers. This initiative can be considered a solidarity tax. The task was to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American ultra-billionaires have a total wealth worth 4 thousand billion dollars! The role of the research method of the problem was carried out by analyzing the quantitative parameters and fiscal and administrative features of taxation of the rich. Results of work. First of all, the results of the study consist in the interpretation of the multicomponent concept of wealth as an object of taxation. The impossibility of a general income and property tax is revealed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the abandonment of the inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. Conclusions. The arguments are presented that property taxes harm the processes of wealth creation and capital. For this reason, the share of property taxes in tax revenues has fallen from 42% to 14% since the beginning of the XX century. The most significant fiscal potential for strengthening the taxation of the rich are taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland was carried out. A serious fiscal and administrative problem of wealth taxes is the valuation of taxable assets. The wealth taxes have very great, virtually inexhaustible scientific and practical potential.
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D'Amato, Anthony W., Paul F. Catanzaro, David T. Damery, David B. Kittredge e Kristina A. Ferrare. "Are Family Forest Owners Facing a Future In Which Forest Management Is Not Enough?" Journal of Forestry 108, n. 1 (1 gennaio 2010): 32–38. http://dx.doi.org/10.1093/jof/108.1.32.
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Abstract Family forests represent the largest proportion of forestland within the United States; however, the processes of forest conversion, fragmentation, and parcelization are drastically impeding the ability to manage these lands and maintain the benefits they provide. One factor suggested as driving this trend is the inability of landowners to meet the property tax burden on their land. We evaluated the effectiveness of three tools commonly suggested for meeting the financial demands of property taxes: (1) use of economic returns from timber management, (2) enrollment in a current-use tax program, and (3) sale of a conservation easement, within a rural watershed in western Massachusetts. Our results indicate that revenue from timber management is insufficient at covering property taxes and that application of measures such as the sale of conservation easements will be critical in maintaining the viability of forest ownership in areas of rising land values and property taxes.
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Prakash, Archana, e Francis G. Caro. "Diffusion of the Property Tax Work-Off Program for Senior Homeowners in Massachusetts". Journal of Aging & Social Policy 22, n. 3 (29 giugno 2010): 288–303. http://dx.doi.org/10.1080/08959420.2010.485528.
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FUJII, SEIJI. "Political Shirking – Proposition 13 vs. Proposition 8". Japanese Journal of Political Science 10, n. 2 (agosto 2009): 213–37. http://dx.doi.org/10.1017/s1468109909003533.
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AbstractThis paper considers the efficiency of the political market in the California State legislature. I analyzed the property tax limitation voter initiative, Proposition 13. I found that districts which supported Proposition 13 more strongly were more likely to oppose the incumbents regardless of whether the incumbents had the different preferences for property taxes from their districts. I also studied how legislators voted on the bills adopted after the passage of Proposition 13 to finance local governments. I found that legislators tended to follow the constituents’ will after they received the voters’ tax-cutting message expressed by the passage of Proposition 13.
16
Finley, Andrew O., e David B. Kittredge. "Thoreau, Muir, and Jane Doe: Different Types of Private Forest Owners Need Different Kinds of Forest Management". Northern Journal of Applied Forestry 23, n. 1 (1 marzo 2006): 27–34. http://dx.doi.org/10.1093/njaf/23.1.27.
Testo completoAbstract (sommario):
Abstract We present a three-phase segmentation analysis designed to highlight the heterogeneity of forest ownership values and attitudes toward government control, privacy, and environmental protection held by a sample of Massachusetts private forest owners. This case study explores private forest owner characteristics that are associated with enrollment into Massachusetts' Chapter 61 current-use forest property tax program, which requires a professionally prepared 10-year forest management plan. We suggest the key to increasing landowner participation in forest management programs is to (1) recognize this heterogeneity of the target population, and (2) tailor the program to meet segment specific needs and desires.
17
Wallin, Bruce, e Jeffrey Zabel. "Property tax limitations and local fiscal conditions: The impact of Proposition 2½ in Massachusetts". Regional Science and Urban Economics 41, n. 4 (luglio 2011): 382–93. http://dx.doi.org/10.1016/j.regsciurbeco.2011.03.008.
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Kronrad, Gary D., e Bernard J. Morzuch. "The Forestry Incentives Program and Forest Yield Taxation in Massachusetts: Do We Need the Subsidy?" Journal of Forestry 83, n. 12 (1 dicembre 1985): 730–54. http://dx.doi.org/10.1093/jof/83.12.730.
Testo completoAbstract (sommario):
Abstract In Massachusetts, nonindustrial private forest landowners are offered two incentive programs: the Forestry Incentives Program (FIP) and a modified assessment-yield tax law. Both are designed to increase the flow of timber products by decreasing the costs of engaging in forest management. Of sites studied, 76.5 percent do not need FIP or the tax incentive to earn an alternative rate of return from forest management. Still, benefit-cost analyses indicate that FIP is a profitable investment of public dollars at discount rates of 4 and 6.625 percent. FIP is unprofitable at 10 percent. The property tax incentive was shown to be an inefficient investment of public dollars at discount rates of 5, 10, or 15 percent. Ratios obtained by combining the programs and using discount rates of 5, 10, and 15 percent indicated costs greater than benefits. The authors conclude that programs with similar objectives should be analyzed together.
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Julia-Wise, Roxana, Stephen C. Cooke e David Holland. "A Computable General Equilibrium Analysis of a Property Tax Limitation Initiative in Idaho". Land Economics 78, n. 2 (maggio 2002): 207–27. http://dx.doi.org/10.2307/3147269.
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Wu, Yonghong. "Property Tax Exportation and Its Effects on Local Business Establishments: The Case of Massachusetts Municipalities". Economic Development Quarterly 24, n. 1 (12 agosto 2009): 3–12. http://dx.doi.org/10.1177/0891242409341579.
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Kittredge, David B., Anthony W. D'Amato, Paul Catanzaro, Jennifer Fish e Brett Butler. "Estimating Ownerships and Parcels of Nonindustrial Private Forestland in Massachusetts". Northern Journal of Applied Forestry 25, n. 2 (1 giugno 2008): 93–98. http://dx.doi.org/10.1093/njaf/25.2.93.
Testo completoAbstract (sommario):
Abstract Woodland ownership for three regions of Massachusetts is estimated using property tax assessor data. These data are nonspatially explicit and are based on commercial, industrial, residential, or other activity rather than actual land cover. A heuristic was used to aggregate similar parcels to provide an estimate of actual landownership. The estimated average statewide ownership is 17.9 ac, and when properties less than 10 ac are excluded, the average rises to 42.5 ac. The median ownership varies from east to west in the state across the spectrum of suburban development radiating from the metropolitan Boston area, with the median being 4.8, 7.8, and 8.6 ac in the eastern, central, and western part of the state, respectively. These results are compared with ownership estimates generated by the US Forest Service Forest Inventory and Analysis.
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Zhang, Yijing, Wen Mou, Hong Wang e Lihang Shen. "Tax Cut Policy, Business Environment and Enterprises High-quality Development: Evidence from China". E3S Web of Conferences 409 (2023): 04011. http://dx.doi.org/10.1051/e3sconf/202340904011.
Testo completoAbstract (sommario):
Under the background of high-quality development, the support of fiscal policy is important for enterprises to achieve high-quality development. As a major initiative to promote the supply-side reform in China, can tax cut policy promote the high-quality development of enterprises? In order to explore this question, based on the data of China’s listed companies from 2015-2019, this paper finds that: (i) Tax cut policy can improve the total factor productivity of enterprises and empower their high-quality development. (ii) The impact is different for companies in different regions and firms with different nature of property rights. Tax cut policy can better promote the high-quality development for companies in central regions and state-owned enterprises in China. (iii) The optimization of business environment effectively strengthens the positive effect of tax cut policy on the enterprise high-quality development. The effect of tax cut policy on total factor productivity is more obvious for companies in better business environment.
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Brown, John, e Jacqueline Geoghegan. "Spatially Delineated Public Goods and Spatially Located Public Bads: A Hedonic Approach to Measuring Urban Revitalization". Agricultural and Resource Economics Review 40, n. 3 (dicembre 2011): 360–74. http://dx.doi.org/10.1017/s1068280500002835.
Testo completoAbstract (sommario):
A regression discontinuity approach is used to measure the impact of public-goods creating programs in a declining inner city neighborhood of Worcester Massachusetts. Using GIS data, we develop a hedonic model of residential sales, using a parcel-level GIS tax assessment and land use database linked to property sales data for the years 1988 through 2007, to test the effect of the creation of a new high-performing public school, as well as other locational amenities and disamenities on neighborhood housing prices, by comparing properties adjacent to either side of the school catchment area boundary.
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Zhao, Bo. "From Urban Core to Wealthy Towns". Public Finance Review 46, n. 3 (3 agosto 2016): 421–53. http://dx.doi.org/10.1177/1091142116649736.
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Fiscal disparities occur when economic resources and public service needs are not evenly distributed across localities. There are equity concerns associated with fiscal disparities. Using a cost-capacity gap framework and a newly assembled data set, this article is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. It finds significant nonschool fiscal disparities, driven primarily by the uneven distribution of the property tax base while cost differentials also play an important role. State nonschool grants are found to have a relatively small effect in offsetting municipal fiscal disparities. Unlike previous research focused on a single state, this article also conducts a cross-state comparison. It finds that nonschool fiscal disparities in Connecticut are more severe than those in Massachusetts, and nonschool grants in Connecticut are less equalizing than those in Massachusetts. This article’s conceptual framework and empirical approach are generalizable to other states and other countries.
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Tiganas, Ion. "Analysis of the legislative initiative on the management by the state tax service of seized goods infringing intellectual property rights". Intllectus, n. 1 (luglio 2022): 26–32. http://dx.doi.org/10.56329/1810-7087.22.1.02.
Testo completoAbstract (sommario):
The Republic of Moldova has regulations on the enforcement of intellectual property rights, which ensure, in general, the rights of the holders. Despite this, the procedures for the destruction of goods infringing intellectual property rights are not sufficiently well regulated. This handicap creates bottlenecks and impediments to the realization of rights
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Frisken, Frances. "Local Constraints on Provincial Initiative in a Dynamic Context: The Case of Property Tax Reform in Ontario". Canadian Journal of Political Science 24, n. 2 (giugno 1991): 351–78. http://dx.doi.org/10.1017/s0008423900005126.
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AbstractOntario's attempt in the 1970s to reform its system of local property taxation aimed to make the local tax system more equitable and efficient in the interest of allowing local governments greater autonomy to act within their own areas of responsibility. In trying to implement the programme, the government used a variety of means to inform local officials about the objectives of reform and to secure their co-operation in achieving it. These efforts failed and the province abandoned the field to local and regional governments, having concluded that the economic and political costs of provincially imposed reform outweighed any advantages to be derived from it. The outcome attested to the influence that local interests and institutions can exercise over provincial policy-making despite their legally subordinate position in the governmental hierarchy.
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Blatz, Robert E. "Leveraged Leasing and Economic Substance under Proposed I.R.C. §7701(o)". ATA Journal of Legal Tax Research 4, n. 1 (1 gennaio 2006): 1–31. http://dx.doi.org/10.2308/jltr.2006.4.1.1.
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In a “true lease,” the lessor reports rental income and deducts related business expenses. The lessee deducts his rental payments. The Commissioner, however, has on numerous occasions challenged purported lease agreements, arguing that a “sales” or “financing” transaction, rather than a “leasing” transaction, has actually occurred. When a lease is recharacterized as a sale, the lessee will be considered the owner of the leased property and, thus, lose the expense deduction for the rental payments, but have depreciation and other related expense deductions. The lessor will be treated as if he sold the leased property in a taxable transaction and recognizes gain and imputed interest income as rental payments are received. And since he is no longer the owner of the leased property, no deduction for depreciation or other related expenses will be allowed. In order for the parties to avail themselves to the implicit tax benefits of a lease, the transaction must generally meet both common law “economic substance” and “business purpose” doctrines. However, due to the lack of a uniformly accepted “bright-line” test defining these doctrines, differing rules currently exist among the federal circuits. This has led to both taxpayer uncertainty and inconsistent tax results. In 2003, Congress began an initiative to solve these problems by proposing to codify the “economic substance” and “business purpose” doctrines. Proposed I.R.C. §7701(o) statutorily defines the economic substance doctrine, to include the business purpose doctrine. It also attempts to define and quantify “profit potential.” This article examines the economics and structure of leveraged leasing, relevant common law tax rules, and the impact proposed I.R.C. §7701(o) will have on those rules, should it become law.
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Chen, Jie. "Legal Prevention and Dispute Settlement of Cross-Border Investment Risks of Chinese Private Enterprises under the "One Belt and One Road" Initiative". Advances in Higher Education 3, n. 3 (30 agosto 2019): 148. http://dx.doi.org/10.18686/ahe.v3i3.1488.
Testo completoAbstract (sommario):
<p>With the initiative of "One Belt and One Road “and the continuous development of China area, the current domestic private enterprises in transnational investment faces some risks, and these risks are mainly concentrated in the process of overseas investment in several stages for market access, asset operations and assets withdrawal. It mainly covers the scope of the foreign capital enterprise property rights, investment, the state environmental protection, tax policy, intellectual property protection, local labor protection and capital withdrawal, etc. This paper attempts to objectively analyze the legal risks of cross-border investment of Chinese private enterprises in the “One Belt and One Road” environment, so as to establish a “One Belt and One Road” overseas transnational investment risk prevention system and conflict resolution mechanism with legal prevention as the main content.</p>
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Klychova, G. S., Zh G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova e I. M. Faizullin. "Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden". Accounting. Analysis. Auditing 10, n. 4 (23 ottobre 2023): 74–83. http://dx.doi.org/10.26794/2408-9303-2023-10-4-74-83.
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In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural tax, patent system, etc., is carried out at the initiative of the taxpayer, i.e. is of notification nature. It should be noted that due to the restrictions established by the legislation, special tax regimes may be applied not by all taxpayers, but only by those that meet certain criteria, including: the status of the taxpayer (legal entity or individual); type of activity; number of employees in the staff; value of depreciated property; size and composition of income; complexity of accounting and tax accounting, etc. The taxpayer’s status is not subject to special tax regimes. Since the aggregate of tax payments (tax burden) is a defining moment for a business owner, the issues of its optimization become particularly relevant. the purpose of the study is to develop a methodology for determining the tax burden by small businesses applying special tax regimes. In the course of the work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, generalized economic literature in the field of small business taxation, as well as processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. the result of the study is the comparison of two regimes of STS and ASTS (automated simplified taxation system) and the choice of the optimal tax burden for small businesses in order to improve the efficiency of their activities.
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WU, YONGHONG. "How Municipal Property Tax Responded to State Aid Cuts: The Case of Massachusetts Municipalities in the Post-2001 Fiscal Crisis". Public Budgeting & Finance 29, n. 4 (10 dicembre 2009): 74–89. http://dx.doi.org/10.1111/j.1540-5850.2009.00943.x.
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Жичкин, Kirill Zhichkin, Гусейнов e Farid Guseynov. "TAXATION OF PRIVATE FARMS IN THE MIDDLE VOLGA REGION". Vestnik of Kazan State Agrarian University 9, n. 4 (25 dicembre 2014): 18–22. http://dx.doi.org/10.12737/7735.
Testo completoAbstract (sommario):
Much of the food and funds for the building industry went through taxes. During the thirties, private farms were subject to a rather complicated system of taxes. They can be divided into several groups: natural (tax for meat supply, milk, potato and wool), money (insurance, self-taxation, cultural duty, agricultural tax), indirect (loans for the creation of machine and tractor stations (Traktorotsentr shares), the second five-year plan, etc.; taking tax for a place in the market (one-time charge). These taxes are very different in importance and therefore possible to avoid them. If the natural taxes were high priority and almost did not develop, the money (especially local) had a fairly extensive system of benefits. However, this situation was ambiguous. Everything depended on the leadership of the district and village councils, which are adjusted to the specific tax assignments smallholdings. In some places, the authorities took the initiative to establish new taxes. These include: the establishment of tax for housing constructions in rural areas, the for coachman keeping, fire buildings, for an extra staff in rural councils, the beautification of the club. In other cases - unjustifiably inflated rates of existing taxes. A particular story - the imposition of fines and penalties on arrears. In some cases, local authorities have resorted to unjustified repression (assorted home, described the property, etc.). Despite the difficult conditions, during this period smallholders played a positive role in providing rural people with food. So in 1936, compared to the drought at 1930, there were no hunger in the Middle Volga region.
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Sheketa, Ye, e N. Kaziuka. "Consolidated reporting of the single social contribution, personal income tax and military tax: innovations of 2021". Galic'kij ekonomičnij visnik 68, n. 1 (2021): 96–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.096.
Testo completoAbstract (sommario):
The essence of the unified social contribution as an important component of the social protection system, and personal income tax and military tax, which, on the one hand, play a significant role in forming the revenue part of the state budget of Ukraine and, on the other, are the part of the costs affect the financial result of the entity is investigated in this paper. The main normative legal acts of Ukraine regulating the procedure of accrual, payment, accounting and reporting of the unified social contribution, personal income tax and military tax are analyzed, separate provisions of the legislation defining amendments to the submission of a single consolidated quarterly reporting of these taxes and payments are highlighted. The peculiarities of displaying information on the unified social contribution by legal entities and private entities-entrepreneurs, that is, all employers, regardless of the taxation system, as a part of quarterly reporting of personal income tax and military tax are formed. The peculiarities of reporting of the unified social contribution by private entities-entrepreneurs on the simplified taxation system by submitting as a part of the Declaration of the single taxpayer (quarterly/annual) Annex 1 with reflection of information about the amount of the unified social contribution paid during the quarter/year are revealed. The peculiarities of displaying information concerning single social contribution by private entities-entrepreneurs on the general system of taxation as a part of the Declaration of property and income are determined. The irrationality of the legislative initiative to combine reporting of the unified social contribution, personal income tax and military tax by different methods and bases of their calculations, various budget allocations of such funds for their payment, different users of information provided in these tax reports, various ways of errors correction and submission of clarifying reports, long period of information processing by state bodies in case of replacing monthly tax period by quarterly one while accruing various types of social benefits, pensions, etc. is substantiated.
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Gais, Thomas L., e Michael K. Gusmano. "Putting The Pieces Together Again: American States and the End of the ACA's Shared Responsibility Payment". Journal of Health Politics, Policy and Law 45, n. 3 (20 febbraio 2020): 439–54. http://dx.doi.org/10.1215/03616878-8161048.
Testo completoAbstract (sommario):
Abstract The Tax Cuts and Jobs Act (TCJA) eliminated the ACA's “shared responsibility payment,” which penalized those who failed to comply with the requirement to purchase health insurance. In this article the authors explain efforts in several states to respond to this change by adopting individual health insurance mandates at the state level. Although there are good reasons to think that states may be reluctant to consider establishing their own mandates, New Jersey, the District of Columbia, and Vermont quickly joined Massachusetts in establishing such measures in 2018. In 2019 California and Rhode Island enacted state-level mandates. Four other states—Maryland, Connecticut, Hawaii, and Washington—formally considered mandates but have not enacted them. The authors compare the policy debates among these states and one other state, New York, which has not seen a legislative proposal for a mandate despite its strong support for the ACA. Their analysis explores the dynamics within the US federal system when a key component of a complex and politically salient national initiative is eliminated and states are left with many policy, political, and administrative questions of what to do next.
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Buleev I. e Ziuz D. "The Current State and Prospects for the Development of State-Owned Enterprises in the Geological Exploration Industry". Herald of the Economic Sciences of Ukraine, n. 2(41) (16 dicembre 2021): 50–57. http://dx.doi.org/10.37405/1729-7206.2021.2(41).50-57.
Testo completoAbstract (sommario):
The current state of functioning of state-owned enterprises in the exploration industry was analyzed in the context of their ability to perform new prospecting and exploration works and revaluation of existing promising objects, in particular, it was found that some enterprises have wage arrears, as well as significant tax debt; overloaded with the depreciated and obsolete property; the volumes of deductions of a part of net profit to the state budget do not allow the timely renewal of fixed assets of production, and also do not contribute to the entrepreneurial initiative. Analyzed the regulatory documents in terms of government funding for the development of the mineral resource base. Taking into account the trends and the current state of enterprises, a forecast for their functioning in the near future is given. It is noted that the structural-sectoral and state policy as a whole is unsystematic, illogical, and devoid of strategic planning. Proposals are given that should contribute to the development of state-owned enterprises in the geological exploration industry.
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Matviichuk, L., Yu Barsky, M. Lepkyi, I. Karpyuk e V. Podolak. "FINANCIAL ASSURANCE ASPECTS OF THE TOURISM SECTOR DEVELOPMENT IN UKRAINE UNDER CURRENT CONDITIONS". Financial and credit activity problems of theory and practice 4, n. 39 (10 settembre 2021): 570–77. http://dx.doi.org/10.18371/fcaptp.v4i39.241444.
Testo completoAbstract (sommario):
Abstract. The research deals with the state of the tourism sector of Ukraine under current conditions. The main funding sources for tourism entities have been considered. The financial measures taken by Ukraine and neighboring countries for overcoming the consequences of the pandemic in the tourism sector have been summarized. The importance of effective financial initiative support in the above-mentioned area has been substantiated. Several financial tools that should be used for the development of the tourism sector in terms of the pandemic are presented. The financial instruments of tourist activity stimulation are singled out: direct financing (public funding instruments) and indirect financing (fiscal incentives, state property rent relief, rate of tourist tax, etc.). The main destructive factors of the tourism sector development have been determined, which include: the lack of systematic state support for the tourism entities development under current conditions; a significant level of the tourism sector shadowing; misuse of funds from the land tourist tax; unsatisfactory condition of tourist facilities; worn-out infrastructure in most regions, etc. The following measures are needed to be implemented to improve the effectiveness of financial instruments for tourism development: the creation of an attractive investment climate in tourism; development of tourist infrastructure; intensification of public funding for tourism and the efforts of local governments to identify internal reserves for funding; intended use of funds from the land tourist tax; use of the potential of the public-private partnership mechanism at the local level; intensification of cooperation with non-governmental institutions, including foreign ones, which are interested in the implementation of tourism development programs, etc. The introduction of anti-crisis key factors, systematization, and consistency in the implementation of the above-mentioned measures will help to stabilize the development of tourism entities in the shortest possible time and achieve a level of economic efficiency and balance between security, public health, and economic interests. Keywords: pandemic, tourist activity, financial instruments, tourist tax, incentives. JEL Classification L83, G19 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 14.
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Anthony, Jodi, Roberta Goldman, Vaughan W. Rees, Rochelle L. Frounfelker, Jessica Davine, Robyn R. Keske, Daniel R. Brooks e Alan C. Geller. "Qualitative Assessment of Smoke-Free Policy Implementation in Low-Income Housing: Enhancing Resident Compliance". American Journal of Health Promotion 33, n. 1 (17 maggio 2018): 107–17. http://dx.doi.org/10.1177/0890117118776090.
Testo completoAbstract (sommario):
Purpose: As public housing agencies and other low-income housing providers adopt smoke-free policies, data are needed to inform implementation approaches that support compliance. Design: Focused ethnography used including qualitative interviews with staff, focus groups with residents, and property observations. Setting: Four low-income housing properties in Massachusetts, 12 months postpolicy adoption. Participants: Individual interviews (n = 17) with property staff (managers, resident service coordinators, maintenance, security, and administrators) and focus groups with resident smokers (n = 28) and nonsmokers (n = 47). Measures: Informed by the social–ecological model: intrapersonal, interpersonal, organizational, and community factors relating to compliance were assessed. Analysis: Utilized MAXQDA in a theory-driven immersion/crystallization analytic process with cycles of raw data examination and pattern identification until no new themes emerged. Results: Self-reported secondhand smoke exposure (SHSe) was reduced but not eliminated. Challenges included relying on ambivalent maintenance staff and residents to report violations, staff serving as both enforcers and smoking cessation counsellors, and inability to enforce on nights and weekends. Erroneous knowledge of the policy, perception that SHSe is not harmful to neighbors, as well as believing that smokers were losing their autonomy and being unfairly singled out when other resident violations were being unaddressed, hindered policy acceptance among resident smokers. The greatest challenge to compliance was the lack of allowable outdoor smoking areas that may have reduced the burden of the policy on smokers. Conclusion: Smoke-free policy implementation to support compliance could be enhanced with information about SHSe for smokers and nonsmokers, cessation support from external community partners, discussion forums for maintenance staff, resident inclusion in decision-making, and framing the policy as part of a broader wellness initiative.
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Baker, Melvin. "William Gilbert Gosling and the Establishment of Commission Government in St. John's, Newfoundland, 1914". Urban History Review 9, n. 3 (6 novembre 2013): 35–51. http://dx.doi.org/10.7202/1019298ar.
Testo completoAbstract (sommario):
The St. John's commercial community took little interest in the administration of the Municipal Council from the city's incorporation in 1888 to 1913. Most prominent merchants were pressed for time because of their businesses; they preferred either to sit in the prestigious Legislative Council or, occasionally, to seek election to the House of Assembly. Under the terms of the 1888 Municipal Act, membership in these legislative bodies gave the merchants considerable control over the city's finances and management. The Municipal Council constantly experienced financial difficulties because of insufficient revenue for improvements. The aim of the civic reform movement organized in December, 1913, by William Gilbert Gosling, the President of the Board of Trade, was to devise means of obtaining additional revenue for municipal improvements. In effect, this meant increasing the property tax, a prospect the city's merchants were forced to accept to achieve an improved water supply for greater fire protection. The additional revenue was to be used also to provide better housing for the poor and to improve public health and sanitary conditions. Early in 1914 the Board of Trade was successful in having the elective council replaced by an appointed commission of businessmen. This commission was intended to administer the city for one year from July 1, 1914, re-organize the various municipal departments, and draft a new municipal charter that would give the council the revenue it required. Gosling's initiative set in motion the events that led to the charter of 1921, the basis of present-day municipal government in St. John's.
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Muzyka-Stefanchuk, Oksana, e Lesya Muzyka. "Private and public finances during the Russian-Ukrainian war: costs, losses, and reimbursements". Annual Center Review, n. 14-15 (2022): 60–68. http://dx.doi.org/10.15290/acr.2021-2022.14-15.09.
Testo completoAbstract (sommario):
The article is devoted to financial, material, and legislative problems in Ukraine caused by the Russian-Ukrainian war. The issues of budget expenditures, financial losses, material losses and their compensation are considered. It is emphasized that the war is an extremely costly event for any country, which has an extremely negative impact primarily on public finances. When talking about Ukraine, we can single out budget expenditures and budget, resource, and material losses. And most importantly, it is about lost human lives that have no financial measurement. Every day, Ukrainian budgets receive less planned revenues than due because of reduced tax revenues, in particular, VAT revenues (for example, in March, VAT revenues amounted to approximately 60% of the target financial performance), personal income tax, single social security tax, customs duty (currently only the western border is open; the northern, southern, and eastern borders are closed or blocked, in connection with which the export-import operations and their payments decreased), and state duty revenues, etc. This is because the purchasing power of citizens has decreased, and the purchasing needs themselves have changed significantly. It is emphasized, that the infrastructural, material, and property losses of Ukraine during the war are enormous (in the worst sense). Losses are calculated and estimated daily. Of course, the figures are still approximate. Also, as long as the war is going on, losses will increase, and after its end, there will be a question of compensation. Compensation payments will be made at the expense of the budget funds, and most of all at the expense of the funds received from the seized or confiscated property of the russian federation and its citizens. There is great doubt that the leadership of the country that started this senseless war, as well as the citizens who support and approve it, will voluntarily agree to make payments or enforce the decisions of any international courts and organizations. Therefore, we must already actively form a real financial basis and basis for compensation for damages. Here, Ukrainian politicians and government officials work closely with their foreign counterparts. After all, it is necessary to determine which property and belonging to which individuals can be transferred to the needs of Ukraine, and in what way. The fact of creating the Trust Fund for the Reconstruction of Ukraine After the War should be noted positively. Its creation was supported in March 2022 in Brussels at the summits of NATO, the Group of Seven and the EU, which discussed Russia’s war against Ukraine. The World Bank, Sweden, the Netherlands, Austria and other countries have joined the initiative to create such a fund. From May 2022, the Trust Fund is going to start its work. Economic recovery will largely depend on business recovery. However, the work of many powerful companies — large taxpayers — during martial law has been suspended indefinitely or suspended temporarily and resumed after the transfer of their technical capacities to other regions. Some businesses have lost their property complexes during air strikes and other hostilities (they are destroyed). And for them to become involved in economic recovery, they must be rebuilt first (where possible). The problems of financial and budgetary expenses for the war are considered separately. According to rough estimates, the daily budget costs of fighting cost Ukraine about USD 66 million. If we add additional funding from private funds of individuals and legal entities, the total costs increase significantly. Given the need for increasing funds, government officials are in constant talks with foreign partners, with business representatives about the possibility of obtaining additional financial assistance, new grants and loans, and more. It is noted that in difficult conditions of the war, the state needs additional funding. For this purpose, such finan cial instruments as borrowing — internal and external — are actively used. Ukraine is actively cooperating with the World Bank. In this context borrowings, loans and financial assistance as special financial resources are analysed. Features of public procurement in the war period are considered. Yes, there occurred problems with suppliers (because some of them remained in the occupied territories, some lost their production capacities, some lost workers, etc.), logistical problems (delay or inability to deliver goods, services), growing demand for previously less popular goods. In order to optimize procurement during the war and meet the urgent needs of the state and restore Ukrainian business, the Prozorro State Enterprise, Professional Procurement State Institution and electronic platforms (E-Tender, Zakupki.prom.ua, SmartTender, Public Procurement. Online and Tender-Online) have developed the Prozorro+ Platform.
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Fan, Zhaobin, Ruohan Zhang, Xiaotong Liu e Lin Pan. "China’s outward FDI efficiency along the Belt and Road". China Agricultural Economic Review 8, n. 3 (5 settembre 2016): 455–79. http://dx.doi.org/10.1108/caer-11-2015-0158.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is to estimate the China’s outward FDI efficiency and it determinants in 69 countries along the Belt and Road over the period of 2003-2013. Design/methodology/approach This paper defines the extent of the Belt and Road in terms of geographical boundaries, justifying the application of the stochastic frontier gravity model to the FDI analysis, and then constructing a frontier regression model to assess the China’s outward FDI efficiency and it determinants in countries along the Belt and Road. Findings Regarding the core gravity parameter estimates, China’s outward FDI was highly consistent with the gravity model. As far as policy parameters are concerned, China’s outward FDI was significantly restricted by some man-made barriers in host countries. According to the estimated FDI efficiency scores, China has huge outward FDI potential in countries along the Belt and Road. In general, China’s outward FDI efficiency demonstrated a consistent uptrend from the perspectives of both FDI flows and stocks over the period of 2003-2013. Although China’s outward FDI performance indicated a very uneven pattern across different countries and periods, there were no significant performance differences between the Road and Belt. Practical implications The Belt and Road initiative can be largely beneficial to China’s outward FDI, but the specific framework of cooperation should be designed on the basis of determinants of China’s outward FDI. The regional cooperation with the Road countries should mainly focus on the removal of business barriers and financial barriers. The regional cooperation with the Belt countries should mainly concern the improvement of local intellectual property protection, the reduction of local tax burden, and removal of business barriers and financial barriers. Originality/value To the authors’ best knowledge, no existing literature has specifically examined the efficiency of China’s outward FDI in the countries along the Belt and Road and its determinants.
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Giorgi Tchotchua, Giorgi Tchotchua. "The Legal Basis For Free Entrepreneurship". Economics 105, n. 1-2 (7 febbraio 2022): 59–67. http://dx.doi.org/10.36962/ecs105/1-2/2022-59.
Testo completoAbstract (sommario):
The main source of financing of the financial system of Georgia and the most promising means of entrepreneurial activity. The development of market economy depends on an unjustified comprehensive regulation of entrepreneurial relations. Entrepreneurship is based on an organized initiative of individuals and their unions, independent and repeated activities aimed at obtaining material wealth, intellectual values, paid services or other works. It shall be carried out in Georgia in consideration of national interests: it is not permissible to commit criminal interests against national interests in order to win profits. Legal regulation process of entrepreneurial relations was commenced in 1991 in Georgia by law of Georgia “about the basics of entrepreneurial activity”. It laid the foundation to start of entrepreneurial activity and has established the legal conditions of subject of commercial nature. Initially, the entrepreneurial practice has placed the topic “to develop an applicable legislation” in agenda. Nowadays the field related to entrepreneurs is thoroughly and comparatively perfectly governed by 1994 Law of Georgia “about entrepreneurs” and Civil Code of Georgia dated as of 1997. According the law, an entrepreneur bears the responsibility in case of non-fulfilment or improper fulfilment of agreement concluded, for violation of anti-monopoly legislation, for defamation of consumer interests, for environmental pollution, for damage and demolition of state and social property, national valuations, historical and cultural monuments, for incorrect labeling of the goods, for violation of standards and technical terms, for violation of labor safety, for non-fulfilment of tax liabilities and other. The guarantor to protect the entrepreneur`s rights and lawful interests in Georgia is the country. It ensures the equal rights of all entrepreneurs. During the overview of market business principles the significant importance is given to develop small and medium business. The country puts every its effort to promote an expansion and development of small enterprise activities. The reimbursement of loss dealt to entrepreneur due to lawless actions of state bodies or their officials is subject to discuss according the judicial rule. Comprehensive development of entrepreneurial activity constitutes the guarantee of stable financial resources of the country. Keywords: Charter, insurance activities, attachments, licensing. Forsyth Methodology - A Strategic Tool For The Development of Regional Industries
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Vladymyr, Olha, e Nataliia Bazhanova. "Social challenges and social responsibility of business in wartime". Socio-Economic Problems and the State 27, n. 2 (2022): 45–62. http://dx.doi.org/10.33108/sepd2022.nom2.045.
Testo completoAbstract (sommario):
The article examines the essence of social responsibility of business and its role in the development of the national economy, in facilitating the solution of social problems at various stages of ethical views formation regarding the organization of business, both in the world and in Ukraine. Peculiarities of the manifestation of social responsibility in different territories of our country, which in certain historical periods were part of different countries, are studied. It is revealed the influence of national culture and worldview, as well as political circumstances and restrictions on the identification and self-expression of Ukrainians in various aspects of social life, including economic one, on the formation of economic and socially responsible centers, the main goal of which is the support and social protection of the Ukrainian population, the revival of the economy and education in Galicia. The traditions of Ukrainian patronage, thanks to which the population of Left-bank Ukraine revived their language, culture, writing and painting, and had access to educational and medical services are mentioned. The negative impact of the colonial enslavement of Ukraine by the Soviet Union on the development of social responsibility is considered, primarily due to the destruction of the institution of private property and the introduction of command-administrative management methods. That later served as one of the reasons for the emergence of such processes as shadow economy, corruption, unscrupulous business conduct, tax evasion, non-compliance with legislation, and thus violation of the basic principles of ethics and social responsibility of business at the first stages of the revival of the national economy of Ukraine. However, the article substantiates those similar negative processes took place in most of the modern economically developed countries of the world, during the period when they passed the stage of «wild capitalism», which lasted until the second quarter of the 20th century. Ukrainian society passed this stage in a very quick period, in ten years. And already in 2000, Ukrainian business began to revive ancient Ukrainian traditions of patronage and moved to the next stage of the formation of social responsibility of business – local care, and now to full social management. Analyzing the tragic events and challenges faced by Ukrainian society during the modern Russian-Ukrainian war, the article reveals the extraordinary activity, initiative, and variety of social responsibility projects of domestic businesses that operate in various spheres of activity and on various forms of organization. At the same time, the article substantiates the need to improve conditions for doing business, improve legislation and the judicial system, as one of the components of encouraging entrepreneurs to expand their social responsibility.
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Warren, Robert, e Donald Kerwin. "The 2,000 Mile Wall in Search of a Purpose: Since 2007 Visa Overstays have Outnumbered Undocumented Border Crossers by a Half Million". Journal on Migration and Human Security 5, n. 1 (marzo 2017): 124–36. http://dx.doi.org/10.1177/233150241700500107.
Testo completoAbstract (sommario):
The Trump administration has made the construction of an “impregnable” 2,000-mile wall across the length of the US-Mexico border a centerpiece of its executive orders on immigration and its broader immigration enforcement strategy. This initiative has been broadly criticized based on: • Escalating cost projections: an internal Department of Homeland Security (DHS) study recently set the cost at $21.6 billion over three and a half years; • Its necessity given the many other enforcement tools — video surveillance, drones, ground sensors, and radar technologies — and Border Patrol personnel, that cover the US-Mexico border: former DHS Secretary Michael Chertoff and other experts have argued that a wall does not add enforcement value except in heavy crossing areas near towns, highways, or other “vanishing points” (Kerwin 2016); • Its cost-effectiveness given diminished Border Patrol apprehensions (to roughly one-fourth the level of historic highs) and reduced illegal entries (to roughly one-tenth the 2005 level according to an internal DHS study) (Martinez 2016); • Its efficacy as an enforcement tool: between FY 2010 and FY 2015, the current 654-mile pedestrian wall was breached 9,287 times (GAO 2017, 22); • Its inability to meet the administration's goal of securing “operational control” of the border, defined as “the prevention of all unlawful entries to the United States” (White House 2017); • Its deleterious impact on bi-national border communities, the environment, and property rights (Heyman 2013); and • Opportunity costs in the form of foregone investments in addressing the conditions that drive large-scale migration, as well as in more effective national security and immigration enforcement strategies. The Center for Migration Studies (CMS) has reported on the dramatic decline in the US undocumented population between 2008 and 2014 (Warren 2016). In addition, a growing percentage of border crossers in recent years have originated in the Northern Triangle states of Central America (CBP 2016). These migrants are fleeing pervasive violence, persecution, and poverty, and a large number do not seek to evade arrest, but present themselves to border officials and request political asylum. Many are de facto refugees, not illegal border crossers. This report speaks to another reason to question the necessity and value of a 2,000-mile wall: It does not reflect the reality of how the large majority of persons now become undocumented. It finds that two-thirds of those who arrived in 2014 did not illegally cross a border, but were admitted (after screening) on non-immigrant (temporary) visas, and then overstayed their period of admission or otherwise violated the terms of their visas. Moreover, this trend in increasing percentages of visa overstays will likely continue into the foreseeable future. The report presents information about the mode of arrival of the undocumented population that resided in the United States in 2014. To simplify the presentation, it divides the 2014 population into two groups: overstays and entries without inspection (EWIs). The term overstay, as used in this paper, refers to undocumented residents who entered the United States with valid temporary visas and subsequently established residence without authorization. The term EWI refers to undocumented residents who entered without proper immigration documents across the southern border. The estimates are based primarily on detailed estimates of the undocumented population in 2014 compiled by CMS and estimates of overstays for 2015 derived by DHS. Major findings include the following: • In 2014, about 4.5 million US residents, or 42 percent of the total undocumented population, were overstays. • Overstays accounted for about two-thirds (66 percent) of those who arrived (i.e., joined the undocumented population) in 2014. • Overstays have exceeded EWIs every year since 2007, and 600,000 more overstays than EWIs have arrived since 2007. • Mexico is the leading country for both overstays and EWIs; about one-third of undocumented arrivals from Mexico in 2014 were overstays. • California has the largest number of overstays (890,000), followed by New York (520,000), Texas (475,000), and Florida (435,000). • Two states had 47 percent of the 6.4 million EWIs in 2014: California (1.7 million) and Texas (1.3 million). • The percentage of overstays varies widely by state: more than two-thirds of the undocumented who live in Hawaii, Massachusetts, Connecticut, and Pennsylvania are overstays. By contrast, the undocumented population in Kansas, Arkansas, and New Mexico consists of fewer than 25 percent overstays.
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KORZH, I. "Conducting control by representative bodies as a form of exercising people’s power". INFORMATION AND LAW, n. 2(49) (12 giugno 2024): 8–21. http://dx.doi.org/10.37750/2616-6798.2024.2(49).306091.
Testo completoAbstract (sommario):
This article is devoted to the study of the state of implementation of the control functions by the representative bodies of Ukraine. It states that, depending on their legal status, representative bodies represent the interests of the territorial community and make decisions on its behalf. They perform representative, rule-making, control functions and powers within their competence. They also contribute to the realization of the rights and interests of the population of the autonomous region and to the solution of the region's vital activities. The Ukrainian Parliament implements the powers defined by the Constitution and laws of Ukraine at the national level. The article reveals the function of representative control, as a function of the above-mentioned bodies, which should ensure their interaction with civil society (individuals and legal entities) and other branches of state power, which is built on the basis of their subordination, accountability and control to representative bodies. Attention is focused on the fact that the relations of local self-government bodies with enterprises, institutions and organizations that are not communally owned by the respective territorial communities are built on a contractual and tax basis and on the basis of control within the limits of the powers granted to local self-government bodies by law. It is noted that control over the exercise of delegated powers of executive bodies by local self-government bodies is entrusted to the relevant local state administrations and the Council of Ministers of the Autonomous Republic of Crimea, and in the cases provided for by law, to ministries and other central bodies of executive power, their territorial bodies. At the same time, control should be carried out by analyzing the acts of local self-government bodies, providing information by local self-government bodies on the implementation of delegated powers of executive bodies, conducting inspections of the activities of executive bodies of village, settlement, and city councils. It is emphasized that local self-government bodies can take the initiative to carry out measures of state supervision (control) at enterprises, institutions and organizations that are not in communal ownership, as well as in relation to natural persons – entrepreneurs who use the labor of hired workers, by submitting official by persons of local self-government bodies of the corresponding appeal on the issues of exercising the powers delegated to them by the executive authorities. In general, effective control by representative bodies of local self-government is one of the important means of providing them with comprehensive economic and social development in the territory under their jurisdiction. It is noted that public awareness of the activities of communal enterprises gives the public the opportunity to control the legality and reasonableness of the decisions of local self-government bodies regarding the creation and operation of such enterprises, the need for their financing, the proper performance by such enterprises of the tasks set for them, their compliance with the legislation of Ukraine, in the areas defined by the legislation of Ukraine limits, use of funds, property that is communal property. The activity of supervisory boards of communal enterprises, which are formed in accordance with Article 78 of the Economic Code of Ukraine, serves as a good help for the implementation of control functions of both representative bodies and the public. The creation of supervisory boards aims to improve the management system of utility companies, make them more competitive and partially eliminate corruption risks. It is in the implementation of control and awareness of both representative bodies and the relevant territorial community regarding the state of affairs in the relevant territorial unit that people's rule is manifested. Therefore, control functions both over legal entities and individuals under the control of local self-government, and over local bodies themselves must be carried out in accordance with internationally recognized principles of such control. One of these international acts is the European Charter of Local Self-Government. Attention is drawn to the fact that parliamentary control is an integral component of one of the highest forms of exercising people's power – its representative, mediated form. It is an important tool that helps the parliament to obtain the necessary information about the performance of duties and the exercise of powers by the executive authorities. The Ukrainian Parliament, as a representative of the entire people, controls the use of budget funds, compliance with laws, the effectiveness of the work of ministries and other departments, etc., taking the form of state control. The article describes the forms of parliamentary control. It is noted that one of the negative dynamics of parliamentary control is the lack of a mechanism for evaluating the effectiveness of the application of adopted laws. It is proposed to expand the boundaries of the analysis of the practice of applying laws, supplementing it with a number of new tools of parliamentary control, including consultations with interested parties. The significant shortcomings of the current mechanisms of parliamentary control, the attitude of the people's elected officials to its implementation, are revealed, and relevant proposals for its improvement are developed, such as: temporary introduction of the imperative mandate; the introduction of public councils at state authorities of all branches of state authority and local self-government.
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Papastatis, Haralambos. "The modern legal status of the Mount Athos". Zbornik radova Vizantoloskog instituta, n. 41 (2004): 525–38. http://dx.doi.org/10.2298/zrvi0441525p.
Testo completoAbstract (sommario):
The peninsula of Athos in Chalkidiki became a center of organized monachal life in monasteries in the year 963, when with the initiative of the Byzantine emperor Nichephorus Phocas the Monastery of Great Laura was founded. Since that time Mount Athos (=MA) became the "Holy Mountain" and has attracted the moral and material support of the Byzantine emperors, various Orthodox countries and the flock till today. During this long period of more then one thousand years, MA was armed with a privileged legal status, the existence of which continues till now. The legal status of MA is based on three foundations: I. The law of the Hellenic Republic, II. The Public International Law, and III. The European Law. I. Fundamental significance for the status of MA have the provisions of article 105 of the Greek Constitution. Then is the Charter of MA, which is drawn up and voted by the Athonite monachal authorities and afterwards ratified by the Ecumenical Patriarchate of Constantinople and the Greek Parliament. The Charter is a law of superior formal force in comparison to the other laws. According to the Constitution and the Charter, MA has an ancient privileged status and is a self-governed part of the Greek State, whose sovereignty remains intact. Spiritually MA is under the direct jurisdiction of the Ecumenical Patriarchate, direct in the sense that the Ecumenical Patriarch is also the local bishop of MA The territory of the peninsula is exempt from expropriation and is divided among the twenty Athonite monasteries exclusively. The administrative power lies in self-administration of the first and the second degree. The first is exercised by the ruling twenty monasteries. This number may not be changed, nor may their position in the preeminence, nor towards their dependencies (skates, cells, hermitages). Nowadays all the monasteries are coenobitic, i.e. the monks share a common life and have no private property. The monasteries are administered by the abbot, the Elders' Assembly and the Brotherhood. Second degree administration is operated by: 1. the Holy Community. It is comprised by twenty monks members, each of whom represents one monastery, 2. the Holy Community's executive organ is the Hiera Epistassia, which comprises four monks drawn annually from four monasteries in rotation. The leader of the Hiera Epistassia is called the First (= Protos). The Hiera Epistassis also performs specific duties as police force, police court and municipality of Karyes, the capital town of MA The legislative power is in the hands of: 1. The Holy Community as far as concerns the Charter of MA, 2. the Extraordinary Biannual Twenty-Members Assembly, which draws up the regulative provisions, and 3. the Greek State, as far as concerns: a) the rights and the duties of the (civil) Governor of MA, b) the judicial power of the Athonite authorities, and c) the custom and taxation privileges granted by the State to MA The judicial power belongs to: 1. the monastic courts (the abbot with the Elders' Assembly), 2. the Holy Community, 3. the Hiera Epistassia, and 4. the Ecumenical Patriarchate. The observance of the regimes is in the spiritual field under the supreme supervision of the Patriarchate and in the administrative under the supervision of the State, which is also exclusively responsible for safeguarding public order and security. These responsibilities of the State are exercised through the (civil) Governor of MA, whose rights and duties are determined by common law. All persons leading a monastic life in MA acquire the Greek citizenship without further formalities, upon admission in a monastery as novices or monks. Also persons who are not Orthodox Christians or they are schismatic Orthodox are prohibited from dwelling in MA II. The first international treaty that recognized an international protection of the MA status was that of San Stefano (1878), but only for the Russian monks. The Treaty of Berlin (also 1878) recognized the same protection for all the monks who were not borne in the Ottoman empire. Its article n? 62,8 was as follows: "Les moines du Mont Athos, quel que soit leur pays d'origine, seront maintenus dans leurs possessions et avantages ant?rieurs et jouiront, sans aucune exception, d'une enti?re ?galit? de droits et prerogatives". This provision was repeated in the special treaties of S?vres (1920) and then in the protocol of the Treaty of Lausanne (1923). These treaties safeguarded the rights and the liberties of the non-Greek monastic communi ties in MA as follows: "La Gr?ce s'engage ? reconna?tre et maintenir les droits traditionnels et les libert?s, dont jouissent les communaut?s monastiques non grecques du Mont Athos d'apr?s les dispositions de l'article 62 du trait? de Berlin du 13 juillet 1878". The same provision has been repeated in the Legislative Decree of 29.9/30.10.1923 "On the Protection of Minorities in Greece", article 13. III. Because a lot of provisions of the MA law are opposite to the principles of the European Union (for example the clausura to women, the special license in order to visit the peninsula, the taxation and customs privileges etc.), Joint Declaration n? 4 concerns MA was included in the Final Act (1979) of the Agreement concerning the accession of the Hellenic Republic in the European Economic Community, now-a days European Union. According to this Declaration, recognizing that the special status granted to MA, as guaranteed by the Greek Constitution, is justified exclusively on grounds of a spiritual and religious nature, the Community will ensure that this status is taken into account in the application and subsequent preparation of pro visions of Community law, in particular in relation to customs franchise privileges, tax exemptions, and the right of establishment. .
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Cutler, David M., Douglas W. Elmendorf e Richard J. Zeckhauser. "Restraining the Leviathan: Property Tax Limitation in Massachusetts". SSRN Electronic Journal, 1998. http://dx.doi.org/10.2139/ssrn.73528.
Testo completo
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Hou, Yilin, Lei Ding, David J. Schwegman e Alaina G. Barca. "Assessment frequency and equity of the property tax: Latest evidence from Philadelphia". Journal of Policy Analysis and Management, 28 novembre 2023. http://dx.doi.org/10.1002/pam.22555.
Testo completoAbstract (sommario):
AbstractPhiladelphia's Actual Valuation Initiative adopted in 2013 creates a unique opportunity for us to test whether improved reassessments at short intervals to true market value improve property tax equity. Based on a difference‐in‐differences framework using parcel‐level data matched with transactions in Philadelphia and 15 comparable cities, this study finds positive evidence on equity outcomes from more regular reassessments. The quality of property assessment improves substantially after 2014, although the extent of improvement varies across communities. Cross‐city comparisons confirm Philadelphia's improvement in the quality and equity of property assessments after adopting the initiative. These results highlight the importance of regular reassessment in places where property values increase quickly, and they shed light on the disparate impacts of reassessment across property value and across neighborhood income, race, and gentrification status. The paper makes the case that the property tax, if designed well, can be an equitable tax instrument.
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Waldette Anne Engelbrecht, Cecileen Greef, David Joubert, Shaun Parsons e Cara Thiart. "THE CONFLICT BETWEEN CERTAIN CAPITAL ALLOWANCES IN THE INCOME TAX ACT AND THE SPECIAL ECONOMIC ZONES POLICY OBJECTIVES". Obiter 44, n. 2 (26 luglio 2023). http://dx.doi.org/10.17159/obiter.v44i2.16558.
Testo completoAbstract (sommario):
Through various incentives, special economic zones (SEZs) aim to promote industrial capacity development, create jobs and stimulate the South African economy. However, in practice, misalignment of tax legislation requirements with current practices may undermine the success of the SEZ programme. If property developers are unable to claim capital allowances for expenditure incurred on property developments within an SEZ, this acts as a disincentive to investment, which conflicts with the overarching rationale for the SEZ initiative. This study seeks to determine the extent to which current practices prevent property developers from claiming capital allowances for developments in SEZs, and to propose appropriate remedies. The study presents a doctrinal analysis of the requirements of the SEZ Act and relevant provisions of the Income Tax Act in the context of current practices in SEZ development. The analysis demonstrates that, where the ownership of land designated for SEZ development is retained by government, property developer lessees may be unable to claim capital allowances in respect of expenditure incurred on property developments. This study therefore motivates for the removal of the ownership requirement from building allowance provisions of the Income Tax Act. This would align tax legislation with current practice and the policy objectives of the SEZ programme, as well as address the current inconsistency in the requirements of building allowances.
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Wei, Wenchi, e J. S. Butler. "State Fiscal Constraints and Local Responses: Evidence from the Property Tax Limit Overrides in Massachusetts". Public Administration Review, 21 aprile 2020. http://dx.doi.org/10.1111/puar.13186.
Testo completo
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Zhang, Chuan, Cai Feng Zou, Wenbo Luo e Lamei Liao. "Effect of environmental tax reform on corporate green technology innovation". Frontiers in Environmental Science 10 (25 ottobre 2022). http://dx.doi.org/10.3389/fenvs.2022.1036810.
Testo completoAbstract (sommario):
China has recently taken several measures to counter the environmental pollution caused by the crude model of past economic development. Among them, taxation has proved especially efficient. We take the Environmental Protection Tax Law, implemented on 1 January 2018, as a quasi-natural experiment to study the effect of environmental protection tax reform on corporate green technology innovation. We analyze data on Shanghai and Shenzhen A-share listed companies for 2013–2020. We find that raising the tax levy significantly promotes green innovation among enterprises. The promotion effect is more significant in state-owned enterprises, heavily polluting enterprises, and the eastern region. The findings of the full sample and subsample still hold after replacing the explanatory variables for stability testing. The effects vary significantly based on property rights, geography, and level of industry pollution. Nevertheless, environmental tax reform is an effective initiative toward environmental protection, even if the complexity of China’s economic environment reveals some variation in the effects of this policy reform. We make suggestions to address these differences for future studies.
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Bradbury, Katharine, Christopher J. Mayer e Karl E. Case. "Property Tax Limits and Local Fiscal Behavior: Did Massachusetts Cities and Towns Spend Too Little on Town Services under Proposition 2.5". SSRN Electronic Journal, 1997. http://dx.doi.org/10.2139/ssrn.8739.
Testo completo