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1
Korkuna, Oryslava. "Forming of territorial communities’ conceptual framework." Socio-Economic Problems of the Modern Period of Ukraine, no. 3(137) (2020): 26–29. http://dx.doi.org/10.36818/2071-4653-2019-3-4.
Повний текст джерелаАнотація:
The research of territorial communities has been gaining more relevance lately in the conditions of administrative and territorial reform. Indeed, the reform is related to the complicated processes formed at local levels in territorial communities that perform the role of the lowest management link and the major carrier of functions and liabilities of local self-governance. Therefore, it is an important stage of the reform process to define the nature of territorial community and its major functions. The paper aims to define the major features of the territorial community in conditions of administrative and territorial reform. The paper analyzes and emphasizes the major controversial issues in forming of the conceptual framework of territorial communities. The nature of territorial community is examined not only as a social phenomenon, but also as the legal one. The paper argues that the legal status of a territorial community is the system of established rights and liabilities of consolidated territorial communities – the villages, towns, cities, which are the independent administrative and territorial units with a single administrative center. The main types of territorial communities in Ukraine are defined. The rights and liabilities of consolidated territorial communities are determined. The paper proves that territorial community is the source of local authorities and main entity of local governance that is designated to secure the meeting of the needs of some administrative-territorial unit’s residents and the development of civil society. Therefore, a territorial community is the main carrier of functions and liabilities of a certain cluster of residents as a primary center in the system of management authorities that functions as a single coherent mechanism in the system of local self-governance. Territorial community is independently formed only if most of its members identify themselves with it, have common interests and contribute to their realization.
2
Niezgoda, Andrzej. "Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym." Studia Iuridica Lublinensia 30, no. 4 (October 13, 2021): 441. http://dx.doi.org/10.17951/sil.2021.30.4.441-457.
Повний текст джерелаАнотація:
<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>
3
Bobrus-Nowińska, Ewelina. "Impact of Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland." Institutiones Administrationis 1, no. 1 (June 30, 2021): 82–89. http://dx.doi.org/10.54201/iajas.v1i1.10.
Повний текст джерелаАнотація:
This article studies the impact of the Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland. The main purpose of the article is to analyse whether regulations enacted in relation to introducing the state of epidemic in Poland resulted in the suspension of the running of the limitation period for tax liabilities. The Act of 2 March 2020 on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them directly stipulates that the running of time limits set forth in provisions of administrative law shall be suspended. First of all, arguments for the autonomy of tax law are presented. This allows for the hypothesis that tax law is an autonomous branch of law – separate from administrative law, leading to the conclusion that there are no grounds to assume that the Anti-Crisis Shield suspended the running of the limitation period for tax liabilities. Secondly, the retroactive effect of regulations of the Anti-Crisis Shield is analysed.
4
Xin, Wang. "Compulsory Wreck Removal: Administrative Regulation and Civil Liabilities under Chinese Law." MARITIME LAW REVIEW 28, no. 3 (November 30, 2016): 127–41. http://dx.doi.org/10.14443/kimlaw.2016.28.3.6.
Повний текст джерела
5
Dalkowska, Anna. "Enforceable Title as a Basis for Enforcement of Tax Liabilities." Financial Law Review 1, no. 3 (September 1, 2016): 1–11. http://dx.doi.org/10.1515/flr-2016-0013.
Повний текст джерелаАнотація:
Abstract Effective enforcement of tax liabilities guarantees proper functioning of the state. The key role is played by the administrative enforceable title [Polish: tytuł wykonawczy], issued by the creditor, which constitutes the basis for initiation and implementation of enforcement proceedings. It is an official document constituting evidence of a taxpayer’s failure to meet an obligation in a timely manner, giving an enforcement authority the right to use coercive measures on that taxpayer. The aim of the article is to present the enforceable title, as a necessary basis for the administrative enforcement of tax claims to condition its compliance with the law regulations and attempt to answer the question: does the legal enforceable title in current law regulations guarantees the creditor realization of the public interest and the taxpayer the right to legal procedures for enforcement? Primarily, legal and comparative method based on the condition and operation of the law in force is used in the article.
6
Sakhno, Andrii, Iryna Salkova, Nataliia Polishchuk, Lesia Kucher, and Inna Stashko. "Efficiency of Managing Liabilities of Enterprises of Different Types of Economic Activities." European Journal of Sustainable Development 9, no. 1 (February 1, 2020): 285. http://dx.doi.org/10.14207/ejsd.2020.v9n1p285.
Повний текст джерелаАнотація:
The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
Keywords: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine
7
Sakhno, Andrii, Iryna Salkova, Nataliia Polishchuk, Lesia Kucher, and Inna Stashko. "Efficiency of managing liabilities of enterprises of different types of economic activities." European Journal of Sustainable Development 9, no. 1 (February 1, 2020): 423. http://dx.doi.org/10.14207/ejsd.2020.v9n1p423.
Повний текст джерелаАнотація:
The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
Key words: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine.
8
Innocent, Nwora. "Human Kinetics and Engineering (Technology) Education Teachers, Perception on Health Safety Practice Skills: Legal Liabilities and Tort Administrative Agenda." Journal of Clinical Research and Reports 5, no. 2 (August 6, 2020): 01–05. http://dx.doi.org/10.31579/2690-1919/069.
Повний текст джерела
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Öztürk, Havva. "Development of an Administrative Ethical Behaviour Scale." Nursing Ethics 19, no. 2 (March 2012): 289–303. http://dx.doi.org/10.1177/0969733011419240.
Повний текст джерелаАнотація:
The aim of this study was to develop an Administrative Ethical Behaviour Scale (AEBS) and to determine whether nurses found their head nurses’ behaviours ethical and to reveal head nurses’ ethical and unethical administrative behaviour. It was conducted on 264 nurses working in five state hospitals in Trabzon, Turkey. Content validity index of the scale was 0.87, item-to-total correlations ranged from 0.50 to 0.81 and Chronbach Alpha was 0.98. The scale included five subscales, i.e. truthfulness and honesty, liabilities and supremacy of laws, rights and freedom, good human relationships and humanism, justice and equality. Overall, head nurses’ behaviour was considered ethical by nurses; however, their behaviour in terms of justice and equality, good human relationships and humanism was not found ethical. Positions, satisfaction with head nurses’ behaviour and frequency of contact with them affect nurses’ opinions.
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Aribowo, Irwan. "MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP." INFO ARTHA 5 (May 24, 2017): 87–92. http://dx.doi.org/10.31092/jia.v5i1.63.
Повний текст джерелаАнотація:
Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation.
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Kurban, Nevin Kuzu, Halide Savaş, Bengü Çetinkaya, Türkan Turan, and Asiye Kartal. "Evaluation of nursing students’ training in medical law." Nursing Ethics 17, no. 6 (November 2010): 759–68. http://dx.doi.org/10.1177/0969733010378931.
Повний текст джерелаАнотація:
There is no co-ordinated focus on liabilities arising from nurses’ medical interventions in terms of occupational, administrative, civil legal and criminal activities. However, the Turkish Criminal Code, the Turkish Medical Ethics Code of Practice, and guidelines for patients’ rights offer some framework for the relevant ethical principles and responsibilities of nurses. The aim of this study was to investigate the evaluation of nursing students’ training in their legal liabilities. The sample consisted of 309 students who were taking a course entitled ‘Nurses’ legal liabilities under Turkish criminal and civil law arising from medical interventions’. Data were obtained by means of self-administered questionnaires and McNemar’s test was used to evaluate the answers. In conclusion, after their training, a great majority of the students demonstrated an improvement in terms of their percentage of correct answers relating to malpractice. This does not, however, mean that they will not face malpractice charges after graduating, but their increased awareness of the issue may encourage them to make more effort to reduce the risk of mistakes. It is recommended that nursing faculty carry out studies into medical malpractice, that they focus more on this subject in nursing education, and that all nursing schools review their curricula from the point of view of malpractice.
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Rosembuj, Flavia, Matthias Berger, Karen Aitchison, Amel Al-Shajlawi, Bob Martens, Els Empereur, Bruno Kern, and Dominique Vienne. "Environmental Risks on Acquiring a Company in Possession of Contaminated Land." European Energy and Environmental Law Review 8, Issue 7 (July 1, 1999): 201–7. http://dx.doi.org/10.54648/eelr1999030.
Повний текст джерелаАнотація:
Environmental risks on the acquisition of a company in possession of contaminated land; the possible transmission of liabilities from a subsidiary company to a parent company; a comparative study of Belgium, France, Germany, Spain and the United Kingdom, examining the legal framework and the corporate liability regime in each; conclusion that there is an increasing view that soil protection is more likely to be best regulated by effective administrative law than by a system of civil liability.
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ZHUK, P. V. "METHODICAL APPROACHES TO THE REFORMING OF ADMINISTRATIVE DISTRICTS IN UKRAINE." Economic innovations 21, no. 1(70) (March 20, 2019): 37–42. http://dx.doi.org/10.31520/ei.2019.21.1(70).37-42.
Повний текст джерелаАнотація:
Topicality. The need to reform subregional (district) level of administrative and territorial division of Ukraine is urgent as the result of forming of consolidated territorial communities and the change of liabilities division between the basic and district levels. Transition of the majority of liabilities from local governments to consolidated territorial communities has changed the nature and direction of communication links between the residents and authorities at the district level and contributes to reinforcement of district level of administrative and territorial units. Due to reforming of the system of administrative and territorial structure of Ukraine, a district becomes the territory of localization and functioning of state authorities. The major list of administrative, educational, medical, cultural and other public services will be provided at the basic rather than district levels.Aim and tasks. The paper aims to substantiate and outline the suggestions regarding the methodical approaches to reforming of the system of administrative and territorial units at subregional level in the context of local governance reform and authorities’ territorial organization reform conducted in Ukraine.Research results. The author analyzes the use of the concept of “district” in the context of administrative and territorial division and suggests its definition as administrative and territorial unit that is included into the higher-level units (Autonomous Republic of Crimea, oblasts, cities with special status) and is the territorial foundation for organization of activity of state authorities and local governments at subregional levels. District should include all administrative and territorial units of basic level located within its boundaries. Major principles, criteria and requirements to apply while forming the districts are suggested. Among those criteria and requirements, we outline the following: demographic capacity of a territory – usually between 150 and 800 thous. residents; transport accessibility of administrative center of the district from the most remote settlement – up to 1.5 hours (not exceeding 50-60km); the network of districts is reorganized without the change of oblasts’ boundaries; administrative center of a district is usually located closest to geographic (transport-geographical) center of district’s territory; administrative center of a district is usually the settlement with the highest economic and demographic capacity and developed infrastructure, which performed, performs or can perform the functions of subregional administrative center.An algorithm of modeling of new administrative districts is presented as the consequence of steps: 1) finding subregional centers – perspective centers of administrative districts (usually out of oblast significance cities); 2) zone of gravitation to oblast center with the radius up to 60km is considered as the territory of administrative district; 3) outside its boundaries the other districts are allocated according to gravitation zones of other perspective centers of districts; 4) there are also factors that substantially impact their functionality and efficiency of relevant authorities: natural-geographical, transport, economical, managemental, historical, demographic, infrastructural, etc.Conclusion. In author’s opinion, approaches to forming of administrative districts contribute to optimization of their network taking into account the changes in the functions of a district in the system of public authority division. Testing of these methodological approaches in the process of modeling of the new network of administrative regions shows an opportunity and reasonability of their reduction in Lvivska oblast from 20 to 7, in Ivano-Frankivska oblast from 14 to 4, in Ternopilska oblast from 15 to 4.
14
Wiriadinata, Wahyu. "Physician, Patient, and Malpractice Dalam Undang-Undang Nomor 23 Tahun 1992 Tentang Kesehatan." Journal of Public Administration and Governance 4, no. 1 (March 31, 2014): 74. http://dx.doi.org/10.5296/jpag.v4i1.5449.
Повний текст джерелаАнотація:
The purpose of this paper is to answer the questions and problems that give a rise to disputes between physicians and their patient and the liabilities of physicians to their patients in case a malpractice. The research method used was a juridical-normative approach, by studying applicable legislations, both contained in laws themselves and in legal references/books. The result in a juridical aspect was written in a descriptive-analytical form. The conclusion of this paper is: that disputes have occurred due to malpractices that the physicians committed to their patients, and that physicians’ liability involved criminal, private, and administrative aspects.
15
Dwenger, Nadja, Henrik Kleven, Imran Rasul, and Johannes Rincke. "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany." American Economic Journal: Economic Policy 8, no. 3 (August 1, 2016): 203–32. http://dx.doi.org/10.1257/pol.20150083.
Повний текст джерелаАнотація:
We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations. (JEL C93, D64, H26, H71, K34, Z12)
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Brookes, Stuart. "Searching for the territorial origins of England." Antiquity 93, no. 367 (February 2019): 264–66. http://dx.doi.org/10.15184/aqy.2018.263.
Повний текст джерелаАнотація:
When the Normans arrived in England in AD 1066 they found a kingdom divided into a distinctive and complicated administrative geography. In compiling Domesday Book, the great survey of holdings and liabilities over much of England and parts of Wales completed in 1086, the assessors grouped information firstly into ‘shires’—districts that are in many cases the precursors of modern counties—and then into smaller divisions such as hundreds, wapentakes and vills (estates), with additional groupings such as multiple hundreds and regional ealdormanries also discernible in the source. These administrative entities clearly had a territorial composition. Using the boundaries of estates, parishes and hundreds mapped at later dates, numerous scholars have sought to reconstruct the administrative geography described in Domesday Book. The resulting maps have, in turn, been interpreted as the product of several centuries of developing territoriality and of continual social and political change. The shires of Norfolk and Suffolk (the ‘north’ and ‘south folk’), for example, appear to fossilise the extents of the kingdom of the East Anglians as it existed 300 or 400 years before Domesday survey; in other cases, clusters of hundreds have been argued to represent post-Roman tribal groupings.
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Lohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION." Administrative law and process, no. 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.
Повний текст джерелаАнотація:
In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.
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Helfenstein, Aline Cristina, Douglas Fernando Batista Neis, Flávia Regina Alves de Hungria Folador, Marlene Valério dos Santos Arenas, Rafael Vicente Martins dos Reis, and Francisco Alexandre Belinassi Paim. "Outsourced Services, Supervision of Contracts and Labor Liabilities: Case Study UNIR From 2015 to 2019." International Journal of Business Administration 12, no. 1 (December 3, 2020): 22. http://dx.doi.org/10.5430/ijba.v12n1p22.
Повний текст джерелаАнотація:
This article aims to identify the monetary amounts spent by Fundação Universidade Federal de Rondônia (UNIR), with Labor Court due to administrative failures during the supervision of outsourced service contracts. It is a case study, with qualitative research, with documentary analysis of the decisions, sentences and judgments delivered in the processes. After the analysis of 68 (sixty-eight) cases in which UNIR appeared in the passive pole, categories were identified for the classification of the cases. It was found that there was a reduction in the number of lawsuits against UNIR after the Labor Reform and 21 (twenty-one) lawsuits were identified in which UNIR was ordered to pay labor indemnities or the contracted companies signed labor agreements, causing the public agency to be obliged to make payments through Small Value Requests (RPV), or Precatories, deriving from failures in internal controls and management contracts at Fundação Universidade Federal de Rondônia (UNIR).
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van Eijsden, Arjo. "The Impact of European Law on Domestic Procedural Tax Law: Wrongfully Underestimated?" EC Tax Review 19, Issue 5 (October 1, 2010): 199–209. http://dx.doi.org/10.54648/ecta2010026.
Повний текст джерелаАнотація:
CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment of tax. The authors will describe the above-mentioned influence in two articles. In part 1, the authors first outline the European law framework against which domestic procedural tax law should be tested. Subsequently, they discuss in more detail the notable influence of European Community (EC) law to several specific domestic rules and concepts of procedural tax law, such as entitlement to compensation for EC infringements, unlawful administration of justice, rules of evidence, and fixed payment of procedural costs. In part 2, the authors discuss whether national time limits, the impossibilities for an administrative body to re-examine an earlier decision, procedural legal effect, and the principle of res judicata, are compatible with European law.
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Fadhilah, Dina, Kurnia Warman, and Jean Elvardi. "Sales and Purchase Agreement on Mortgage-Bound Land in Padang City." International Journal of Multicultural and Multireligious Understanding 6, no. 5 (October 11, 2019): 116. http://dx.doi.org/10.18415/ijmmu.v6i5.1073.
Повний текст джерелаАнотація:
The research objectives are to: 1) find out the process of making a sales and purchase agreement for mortgage-bound land, 2) find out the implementation of the contents and resolution of the agreement when dispute in implementing the sales and purchase agreement for mortgage-bound land occurs, 3) find out the notary liability if a dispute in the sales and purchase agreement for mortgage-bound land occurs. This research is an empirical juridical that applies a descriptive analytical approach. Dispute resolution of sales and purchase agreements whose objects are mortgaged can be carried out through several stages including: a deliberation and consensus process where the seller invites the buyer to resolve the issue by submitting the cancellation of the sales and purchase agreement and returning all costs of the sales and purchase agreement as before or ask the seller to seek approval from the mortgage holder. In carrying out the position, the notary must be based on accuracy, precision, and exactness. There are three notary liabilities that cover administrative, civil and criminal liabilities. In the case of a sales and purchase deed whose object is collateral in a bank, the notary does not provide legal counsel to the agreement to be made by the parties and does not provide advice based on confidence in the limits of ability and in the field the notary has mastered.
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Sari, Rini Oktaviana. "ANALYSIS OF FINANCIAL PERFORMANCE ISO 9000 CERTIFIED COMPANY (Empirical Study on the Manufacturing Companies Listed on the Stock Exchange)." Business and Entrepreneurial Review 11, no. 1 (March 20, 2016): 13. http://dx.doi.org/10.25105/ber.v11i1.1.
Повний текст джерелаАнотація:
<p>Business competition in the era of globalization requires businesses to be more creative to produce a quality product to compete in the market International. ISO 9000 certification has been accepted as a reference for quality management and quality assurance. The purpose of this study was to determine differences in the performance of financial companies that have certified ISO 9000 as measured by levels of profitabiltas (ROCE, ROI, ROE), market growth (sales growth and growth equity) and management of liabilities (DTA and DER). This research method uses quantitative methods of research methods based on analysis of variables that can be explained quantitatively by using a formula that is by Financial Ratio Analysis.SimakBaca secara fonetik Technical analysis<br />of the data in this research are descriptive analysis and statistics analysis. Statistical analysis to test data normality, if the normal data, using Paired Sample T-test and if the data is not normal, using the Wilcoxon Signed-rank Test. The conclusion from this research indicate that there is no difference whether the level of profitability, market growth and management of liabilities in the period before and after the certification of ISO 9000. No difference was attributable to that ISO certification is only for administrative completeness in order to obtain the logo of the certification institution, so as to indicate to consumers that its product quality.</p>
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GERBER, DAVID S., and RENÉ WEBER. "Demography and investment behavior of pension funds: evidence for Switzerland." Journal of Pension Economics and Finance 6, no. 3 (October 29, 2007): 313–37. http://dx.doi.org/10.1017/s1474747207003058.
Повний текст джерелаАнотація:
AbstractThis paper focuses on the nexus between pension funds' balance sheet liabilities, reflecting their age profile and payments obligations, and the investment behavior and costs of these funds. The context of the analysis is the stringent regulatory framework and the highly fragmented and heterogeneous pension fund landscape in Switzerland. Detailed data from the Swiss Pension Statistic are analyzed using multivariate OLS-regressions. The evidence shows that a younger age structure and lower short-term benefits payouts are related to a higher share of equities and lower real estate holdings. Legal form, pension plan type, and size are important for administrative costs. The findings support the view that aging may lead to increased risk aversion and thus to a lower engagement of institutional investors in equities.
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Lima, Bruno Rodrigues Teixeira de, Cleiton Borges de Menezes Junior, and Jomar Miranda Rodrigues. "PRECEDENTES JUDICIAIS VINCULANTES E A EVIDENCIAÇÃO DE PROVISÕES, PASSIVOS CONTINGENTES E ATIVOS CONTINGENTES." Revista Gestão e Desenvolvimento 16, no. 1 (February 13, 2019): 27. http://dx.doi.org/10.25112/rgd.v16i1.1635.
Повний текст джерелаАнотація:
O CPC 25 R1 (2009) apresenta os critérios para reconhecimento, mensuração e evidenciação das provisões, passivos contingentes e ativos contingentes, cujas regras gerais também são aplicadas aos processos judiciais ou administrativos que têm alguma probabilidade de impactar o balanço patrimonial. A literatura contábil tem se preocupado em debater diversos aspectos que envolvem o disclosure dos litígios dos quais a entidade é parte, contudo, pouco se debruçam sobre importante aspecto da legislação brasileira: os precedentes vinculantes. Nesse contexto, o artigo tem por objetivo analisar, a partir de interpretação normativa e sob o pálio da teoria do precedente, se os valores envolvidos nos processos judiciais cujas matérias de direito foram julgadas sob a sistemática dos precedentes vinculantes devem ser reconhecidos como ativos ou ativos contingentes, ou ainda como passivos, provisões ou passivos contingentes. A leitura feita é que esses casos devem estar nos extremos, porquanto o conhecimento prévio do precedente vinculante permite à entidade antever sua derrota ou vitória na discussão judicial. Investigou-se também a forma que as empresas do seguimento “Novo Mercado” da BM&F Bovespa realizam o disclosure desses valores, concluindo-se que ainda é incipiente a preocupação com o impacto dos precedentes vinculantes no balanço.Palavras-chave: Evidenciação. Ativos e passivos contingentes. Precedentes Vinculantes.AbstractCPC 25 R1 (2009) presents the criteria for recognition, measurement and disclosure of provisions, contingent liabilities and contingent assets, whose general rules are also applied to judicial and administrative lawsuits that are likely to impact the balance sheet. The accounting literature has been concerned with several aspects involving the disclosure of the litigations, but they not demonstrate concern about an important aspect of Brazilian legislation: the stare decisis doctrine. In this context, the article aims to analyze, from an interpretation perspective and under the theory of precedent, if the values involved in lawsuits whose subjects were judged under the stare decisis doctrine should be recognized as assets or contingent assets, or as liabilities, provisions or contingent liabilities. We conclude that these cases must be at the extremes, since the prior knowledge of the precedent allows the entity to foresee its defeat or victory in the judicial discussion. We also investigated how BM&F Bovespa's "Novo Mercado" companies are caring out the disclosure of these amounts, and we concluded that there is still an incipient concern about the impact of precedents on the balance sheet.Keywords: Disclosure. Contingent Liabilities. Contingent Assets. Stare Decisis.
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Piasecka, Patrycja. "SUSPENSION OF THE LIMITATION PERIOD FOR A TAX LIABILITY IN PROCEEDINGS WITH THE PARTICIPATION OF THE TAXPAYER’S REPRESENTATIVE – RESOLUTION OF THE SUPREME ADMINISTRATIVE COURT OF MARCH 18, 2019, FILE REF. ACT I FPS 3/18." Roczniki Administracji i Prawa 4, no. XX (December 30, 2020): 165–80. http://dx.doi.org/10.5604/01.3001.0014.8432.
Повний текст джерелаАнотація:
Discrepancies in the jurisprudence of the Supreme Administrative Court and Voivodship Administrative Courts concerning the issue of the effectiveness of suspension of the limitation period for a tax liability in a case in which the taxpayer is represented by an attorney, led to a panel of seven judges of the Supreme Administrative Court adopting a resolution in the case no act I FPS 3/18. This resolution was a foregone conclusion on the role of the representative appointed by the party in the proceedings before the tax authority, stating that the omission of the representative in the proceedings has the same effects as the omission of the party, hence the delivery of the notice to the party about the suspension of the limitation period for the tax liability without taking into account the representative is ineffective. The position of the Supreme Administrative Court leads to the implementation of the principle of active participation of a party in tax proceedings, expressed in the right to appoint a representative in all activities of the proceedings that do not require their personal participation, including, of course, receiving notices sent to a party pursuant to Art. 70c the Tax Ordinance even if the notification is made by the tax authority, before which no proceedings with the participation of the party’s representative are pending. In addition, the legal issue presented for resolution as relating to the issue of the limitation period is extremely important for the actions taken by tax authorities. It also plays an invaluable role for the jurisprudence of administrative courts and, above all, for strengthening the taxpayer’s ability to effectively invoke the statute of limitations on tax liabilities.
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Li, Yingying. "Evolution and issues of marine pollution law in China: From 1970s to 2018." International Journal of Legal Discourse 3, no. 2 (December 19, 2018): 287–310. http://dx.doi.org/10.1515/ijld-2018-2012.
Повний текст джерелаАнотація:
Abstract What’s responsibility Sanchi oil tanker should take under Chinese law? Under the initiative of the belt and one road, especially Maritime Silk Road, China Maritime Court has extended jurisdiction to cover all cases arising from seawater since 2016, which means that China Maritime Court has criminal and administrative jurisdiction in maritime affairs besides civil jurisdiction in the near future. The compound mode of jurisdiction is one of the most important steps in the judicial reform of China. This development will affect maritime legislation deeply, especially marine pollution law. China has made the great improvement in marine pollution legislation in the past forty-five years. However, due to the old administrative pattern of land-based strategy, “from many doors” becomes the difficult pyridoxine for practice; Chinese governments used to depending on the special regulations instead of Ocean Basic Law to regulate marine pollution act, there is no global law to regulate marine pollution act up to now. Based on the results of marine pollution cases judged or solved by the China Maritime Court, marine polluter only needs to pay economic damages and there is no criminal liability. For solving practical matters more efficiently and thoroughly, and for protecting the marine environment more globally, we’d better adjust administrative management pattern, make Ocean Basic Law, and set multiple liabilities for marine polluter and unify marine pollution legislation.
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Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.
Повний текст джерелаАнотація:
The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown and it is revealed that the situation in business sphere of Ukraine, the significant predominance of the number of sole traders over registered legal entities remains traditional. It is largely related. with simplified procedures for conducting business, accounting, reporting and payment of taxes for micro and small businesses. The following principles of the tax system of Ukraine are analyzed: the principle of universality, equality of all taxpayers according to the law, the inevitability of liability under the law in case of violation of tax legislation, presumption of legality of taxpayer decisions, fiscal sufficiency, social justice, tax efficiency, neutrality and stability, uniformity and convenience. payment of tax liabilities, a single approach to the establishment of taxes and fees. Features of financial, administrative and criminal liability for violations in the field of tax legislation are described. Groups of penalties that can be applied to taxpayers, in particular, for failure to file tax returns; for understatement of tax liabilities, which are revealed as a result of tax audits; for making arithmetic or methodological errors in the submitted tax returns; for non-payment or late payment of tax liabilities are defined. As the result of the analysis of the principle of fiscal sufficiency of the tax system in Ukraine, its connection with the budget system is shown, as the implementation of budgetary goals and its financial support largely depend on the results of the tax system.
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Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.
Повний текст джерелаАнотація:
The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown and it is revealed that the situation in business sphere of Ukraine, the significant predominance of the number of sole traders over registered legal entities remains traditional. It is largely related. with simplified procedures for conducting business, accounting, reporting and payment of taxes for micro and small businesses. The following principles of the tax system of Ukraine are analyzed: the principle of universality, equality of all taxpayers according to the law, the inevitability of liability under the law in case of violation of tax legislation, presumption of legality of taxpayer decisions, fiscal sufficiency, social justice, tax efficiency, neutrality and stability, uniformity and convenience. payment of tax liabilities, a single approach to the establishment of taxes and fees. Features of financial, administrative and criminal liability for violations in the field of tax legislation are described. Groups of penalties that can be applied to taxpayers, in particular, for failure to file tax returns; for understatement of tax liabilities, which are revealed as a result of tax audits; for making arithmetic or methodological errors in the submitted tax returns; for non-payment or late payment of tax liabilities are defined. As the result of the analysis of the principle of fiscal sufficiency of the tax system in Ukraine, its connection with the budget system is shown, as the implementation of budgetary goals and its financial support largely depend on the results of the tax system.
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Gwóźdź, Tomasz. "RELIEFS IN THE REPAYMENT OF PROPERTY TAX LIABILITIES, TAKING INTO ACCOUNT SPECIFIC LEGAL SOLUTIONS IN CONNECTION WITH THE SARSCOV2 PANDEMIC." Roczniki Administracji i Prawa 1, no. XXI (March 30, 2021): 185–98. http://dx.doi.org/10.5604/01.3001.0015.2534.
Повний текст джерелаАнотація:
The subject of the article is tax relief in the payment of property tax liabilities. Both solutions resulting directly from the Tax Code and those introduced in connection with the SARS CoV-2 epidemic and its economic consequences were taken into account. The types of discounts were discussed, as well as the conditions that must be met in order to apply them. It was indicated how to understand the important interest of the taxpayer and the public interest, referring to the decisions of administrative courts and the views of the doctrine. Special solutions for entrepreneurs in this regard were also analyzed separately. The most important rules of procedure for granting the requested tax reliefs are also presented. The article ends with conclusions and an attempt to evaluate the current legal regulations.
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FORKUN, IRYNA, and TETYANA GORDEEVA. "MANAGEMENT OF RAISING FINANCIAL RESOURCES OF THE ENTERPRISE ON THE BASIS OF THE FINANCIAL RISK RATIO TARGETING." Herald of Khmelnytskyi National University 294, no. 3 (March 2021): 262–67. http://dx.doi.org/10.31891/2307-5740-2021-294-3-42.
Повний текст джерелаАнотація:
The article analyzes the essential characteristics and modern approaches to raising different types of financial resources by enterprises in order to ensure continuous operation. Raising financial resources is a master goal of financial activity. It is substantiated that sufficient financial security in case of lack of equity causes borrowing financial resources, which leads to changes in the size and composition of equity and liabilities of the enterprise. The efficiency of financial activities can be assessed through the balance between own and borrowed financial resources. However, financial risks are closely related to the lack or the probability of loss of financial resources due to changes in prices, interest rates, exchange rates, changes in the activities of the industry or a particular borrower. They are the most threatening and destructive for the company, and therefore require constant monitoring, evaluation and minimization. The assessment of the quality of raising financial resources should be considered according to the balance sheet of the enterprise operating in the telecommunications market. This market is chosen because of its rapid development due to global trends. It is proposed to manage the financial resources of the enterprise on the basis of targeting the financial risk ratio, which provides for the establishment of targets for the allowable value of the financial risk ratio and allows a better approach to the formation of borrowed capital (liabilities). The integrated indicator of the quality of raising financial resources by the enterprise is constructed, which allows to calculate forecast scenarios and to make administrative decisions. Therefore a choice of strategy for raising financial resources should be made taking into account all factors of influence and risks.
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Kol'cov, Dmitriy. "Capital amnesty and law enforcement intelligence operations: implementation of a complete prohibition." Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia 2020, no. 4 (December 11, 2020): 152–63. http://dx.doi.org/10.35750/2071-8284-2020-4-152-163.
Повний текст джерелаАнотація:
The article deals with issues relating to the implementation, in theory and practice, of the “complete prohibition” as the mean of legal regulation used within operational-search activity. The legislator introduced this mechanism in the framework of the Russian President’s initiatives on capital amnesty and relevant solutions aimed to ensure legal protection of private property interests of those who take part in voluntary disclosure of assets, of their confidential information, and to guarantee their exemption from criminal, administrative and tax liabilities. The issues covered by the article are analyzed basing on theoretical surveys on operational-search activity, as well as on their current regulatory framework and related corresponding criminal sciences. The article specifies and classifies provisions of the complete prohibition of operational-search activity in respect of the considered categories of individuals. In conclusion, the practical challenges of this legal regulation mechanism are examined and the ways to tackle them are suggested.
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Hale, Terrel D. "The Cartesian Model and Dependency in Mitterrand's African Policy: the Case of Senegal." Itinerario 10, no. 2 (July 1986): 99–106. http://dx.doi.org/10.1017/s0165115300007579.
Повний текст джерелаАнотація:
Senegal's relationship with France from the very beginning was marked by dependency. Economic, political and cultural life in Senegal revolved around the metropole — the highly centralized administrative and political institutions of France located in Paris dominated the Senegalese periphery. But Senegal's dependency was not merely economic or political. French policies towards Senegal primarily aimed at intellectual and cultural goals and were in some cases economic and political liabilities to the metropole. In this respect, the Senegalese case did not correspond to traditional theories of dependency which stress the overall importance of economic interests. Furthermore, the nature of this dependency does not appear to have significantly altered, although the political orientation of the French government has changed greatly since the colonization of Senegal. The character and development of this phenomenon, along with its implications for current French policy, will be considered here in light of the French world view, with particular reference to the Cartesian ideal.
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Crowhurst, Georgina. "Receivers’ Liability for Contamination in the UK." European Energy and Environmental Law Review 15, Issue 2 (February 1, 2006): 34–36. http://dx.doi.org/10.54648/eelr2006003.
Повний текст джерелаАнотація:
This article provides guidance on non-administrative receivers’ liability for contamination, including contaminated land, water pollution, escapes of hazardous substances and management asbestos in the UK. Statutory and common law liabilities are critically assessed.In England and Wales receivers have statutory duties under the Environmental Protection Act 1990 (Part IIA) in respect of contaminated land.Regarding liability for the remediation of contaminated land, a receiver is personally liable only for acts and omissions that it is unreasonable for a person acting as a receiver to do or make (Environmental Protection Act 1990, s.78X(3)).A receiver will usually expect to be indemnified by the mortgagee for any liability for unreasonable acts and omissions in relation to contaminated land. However, in the absence of indemnification, appropriate insurance cover may be available.Insurance should be considered because although receivers have a limited liability under the contaminated land regime (Environmental Protection Act 1990, Part IIA), environmental claims could also occur under the Water Resources Act 1991 or common law.
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Rynkov, Vadim. "War Communism Dawn of the NEP: the Fishing Industry Management of the Northern Ob-Irtysh Region (1920-1921)." Journal of Economic History and History of Economics 19, no. 3 (October 15, 2018): 330–66. http://dx.doi.org/10.17150/2308-2588.2018.19(3).330-366.
Повний текст джерелаАнотація:
The author analyzes historiography of soviet fishing industry establishment at the Northern Ob-Irtysh region and examines sources from the funds of Sibrevcom authorities and all-Siberian co-operative organizations that have not been earlier introduced into scientific research of the problem of establishment of the NEP policy in the provinces. This allowed validating a conclusion about complex interaction between cooperative organizations and food activities, and about contradictions between all-Siberian and Tyumen organizations. In 1920, cooperation actively used individual suppliers, individual agents, traders, salespeople and manufacturers to fulfill state procuring tasks. Cooperative organizations were interested to establish equivalent barter in the Northern part of Tyumen province. Creation of state trust Oblastryba aimed to exclude co-operation from organization of fishery. The task was solved by concentration of all resources in the possession of food establishments and neglection of taken liabilities. Thus, beginning of NEP in the Northern region coincided with tightening of administrative pressure on cooperative unions, depriving them of the opportunity to buy fish. These led to formation of monopoly in fishing industry in the Northern Ob-Irtysh region with the help of administrative pressure of Oblastryba that could procure by interaction with different economic sectors. Thus, establishment of NEP in the North of West Siberia coincided with weakening of competition and straightening of centralization in fisheries sector.
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PAGANO, Mario. "The Italian Xylella Case: The Role of EFSA in the EU Decision-making on Risk." European Journal of Risk Regulation 8, no. 3 (September 2017): 599–605. http://dx.doi.org/10.1017/err.2017.48.
Повний текст джерелаАнотація:
Joined Cases C-78/16 and C-79/16, Giovanni Pesce (et al) v Presidenza del Consiglio dei Ministri, [2016] EU:C:2016:428.In Xylella, the Court of Justice of the European Union (CJEU) was called upon to assess how far policymakers can go in conditions of scientific uncertainty, and whether EFSA opinions can be indirectly subject to judicial review, despite not being legally binding. In particular, the Xylella case highlights the relevance of EFSA’s scientific authority over the Commission: since EFSA opinions are not directly reviewable by the CJEU – as they constitute an intermediate stage of a more complex administrative procedure – the political and legal liabilities relating to EFSA assessments are entirely shifted onto the Commission, whose discretion is reviewable by the EU judiciary. In this regard, the Xylella case confirms how difficult the judicial review of precautionary measures can be. It shows once again that a full assessment of these measures is impossible, as scientific uncertainty restricts the grounds for judicial review to the manifest appropriateness of the contested measures and the availability of less onerous and equally effective measures.
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Lekso Todua, Lekso Todua. "Taxpayers' Rights and Their Protection Mechanisms." Economics 105, no. 4-5 (May 8, 2022): 101–9. http://dx.doi.org/10.36962/ecs105/4-5/2022-101.
Повний текст джерелаАнотація:
The constitution is a main source of taxation law. Constitutional provisions determine financial-legal policy of the country, including tax policy regulation principles. In their turn, taxes are the important tools of financial-legal policy pursued by the state. Fulfillment of liabilities related to repayment of taxes by physical and legal entities established by the Constitution secures national budget formation at all levels. That is why the liability established by the Constitution is of special, public-law importance that is predetermined by a public-law nature of the governmental authority. The tax payer has to fulfill all liabilities obliged to him/her related to repayment of taxes, otherwise, the other persons’ rights, as well as state interests will be violated that will be displayed in delayed execution of all functions and tasks assigned in accordance with the law. Tax liability is a variety of administrative liability. As is known, the liability for violation of law is imposed to a person committing an act. Recognition of the law violator’s heritor as the legal successor in relation to the law infringement, and imposition of a penalty for violation of law to the deceased person’s heritor contravenes the fundamental principle – unacceptability of liability without the blame for law violation and elimination of assignment of liability for the other person’s act. Proceeding from this fact, inheritance of the deceased person's blame is unacceptable. The penalty is not a part of inheritance, so its attribution to the heritor is unacceptable. According to 453rd article of the Civil Code of Georgia, the debtor’s death causes termination of obligations if their execution without his/her personal participation is impossible. Proceeding from the content of this article, in general, the debtor’s death doesn’t cause termination of obligation, and liability is extinguished only when the execution of obligations is impossible without personal engagement of the debtor. Keywords: norms, liability, law, constitution, tax.
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Wiriadinata, Wahyu. "DOKTER, PASIEN DAN MALPRAKTIK." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 26, no. 1 (June 25, 2014): 43. http://dx.doi.org/10.22146/jmh.16053.
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The purpose of this paper is to answer the questions and problems that give a rise to disputes between physicians and their patient and the liabilities of physicians to their patients in case a malpractice. The research method used was a juridical-normative approach, by studying applicable legislations, both contained in laws themselves and in legal references/books. The result in a juridical aspect was written in a descriptive-analytical form. The conclusion of this paper is: that disputes have occurred due to malpractices that the physicians committed to their patients, and that physicians’ liability involved criminal, private, and administrative aspects. Tulisan ini, bertujuan untuk menjawab pertanyaan dan masalah penyebab perselisihan antara dokter dengan pasien dan pertanggungjawaban dokter terhadap pasien dalam hal terjadi malpraktik. Metode penulisan yang digunakan yaitu pendekatan yuridis normatif, dengan mempelajari peraturan perundang-undangan, baik yang ada dalam undang-undang itu sendiri maupun yang ada dalam literatur/buku ilmu pengetahuan hukum. Hasilnya berupa aspek yuridis dituangkan dalam bentuk deskriptif analitis. Adapun kesimpulan dari tulisan ini adalah: Perselisihan terjadi akibat dari malpraktik dokter terhadap pasien dan pertanggungjawaban dokter meliputi pidana, perdata dan etik.
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Bartrim, Graeme, and Laura Hahn. "Our focus needs more focus: aligning project risks and expenditure for better environmental outcomes." APPEA Journal 57, no. 2 (2017): 405. http://dx.doi.org/10.1071/aj16252.
Повний текст джерелаАнотація:
Project environmental management is becoming increasingly complex and costly. Is the environment best served? Does the community get value? Does the shareholder get value? Will project legacy be land that is stable, uncontaminated, rehabilitated and suitable for future use? Environmental outcomes and effectiveness will continue to suffer while our focus and scrutiny during the project life cycle is misaligned. The community, government and environmental groups fixate on assessment, approval and conditioning within a maze of requirements (federal, state and local). But are key environmental issues addressed as effectively as possible? How do we prevent short-term administrative urgency and ‘green-tape’ detracting from taking on-ground action to address long-term impacts and liabilities? This paper explores how better environmental outcomes and greater effectiveness can be achieved with better planning of project expenditure using current tools, by following a more disciplined approach to (i) employ an objective and transparent approach to risk, leading to achievable compliance requirements; (ii) systematically focus on short- and long-term risks using independent inputs; (iii) prioritise timely on-ground actions; and (iv) regularly review and align effort with risk. The challenges and benefits of such an approach are discussed in relation to three time-consuming environmental activities that span project lifecycle: negotiating regulation, offsetting biodiversity impacts and rehabilitating disturbed areas.
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Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.
Повний текст джерелаАнотація:
The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rate increases from 18 to 20%. At the same time, the existing VAT benefits in the form of an exemption from this tax, as well as the VAT rate of 0% and 10% remain. The reform of the law on VAT (in addition to the increase of budget revenues from tax amounts) intended to eliminate the economic failure of the application of VAT and simplification of VAT administration. It should be noted that the problems arising from the improvement of indirect taxation, in this case, affecting the value added tax, are currently relevant for Russia. Starting from 1992, when VAT was introduced in Russia for the first time, to the present day, there are clashes of opinions of the warring parties about the relevance of the value added tax. The problems affect the level of rates and the procedure for calculating tax liabilities, the volume and structure of benefits, the procedure for VAT collection in the movement of goods and services between foreign partners, as well as the probability of its replacement with sales tax or the establishment of a single VAT rate. And this is not the most complete list of problems arising from the reform of the value added tax.
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Fahmi, Danang Muhammad Zawahirul, Sukanda Husin, and Rembrandt Rembrandt. "Legal Consequences of Acquiring Company of Mining License Holder That Has Not Obtained Government Approval toward Mining License Transfer and Control." International Journal of Multicultural and Multireligious Understanding 6, no. 3 (July 22, 2019): 785. http://dx.doi.org/10.18415/ijmmu.v6i3.908.
Повний текст джерелаАнотація:
The objectives of this research are 1) to find out the legal consequences of acquiring company of mining license holder that has not obtained government approval toward mining license transfer and control, 2) to find out the legal liabilities of company that acquires company of mining license holder. This legal research applies the method of normative juridical legal approach. The data analysis technique employs qualitative analysis. The results of this research revealed that the acquirer actually does not have any legal liability to the acquired party unless the acquirer is indeed proven to have committed bad faith during and after the acquisition process which could harm other parties including third parties. Thus, the acquirer can be held directly liable through the court or other ways. Meanwhile, the legal liability of the acquired party is that they must carry out an administrative process to the relevant agencies namely the Ministry of Energy and Mineral Resources, to fulfill the provisions referred to in Article 93 of the Mineral and Coal Law. The party that acquires the company of mining license holder has the same obligation as the acquired party. The acquirer must comply with the provisions in the form of obligations which are required to the mining license holder such as the provisions of Article 95 up to 112 of Mineral and Coal Law.
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Antaki, Nabil N. "Les réactions de la doctrine à la création du droit par les juges : le droit des entreprises." Les réactions de la doctrine à la création du droit par les juges 21, no. 2 (April 12, 2005): 231–56. http://dx.doi.org/10.7202/042383ar.
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This paper attempts to survey the present state of the law and current trends in legal literature as regards the concept of enterprise in Quebec law. The legal concept of enterprise does not carry the same meaning for all legal scholars in Quebec. A more traditional group restricts it to cases where some type of legal entity is created as a subject of rights and liabilities. A modernist group is prepared to give legal recognition to the enterprise as the basic economic unit, having rights and duties on a broad societal scale. This latter approach, closer to the realities of economics, is obviously followed in federal and Quebec legislation, whether protective or interventionist, with the result that conflicting definitions of the enterprise have been used for many different purposes. Through an increasing body of published writings, Quebec legal scholars have been contributing to the rationalization and harmonization of commercial law in relation to the concept of enterprise. Judicial adherence to traditional views has sometimes prevented or slowed down the implementation of rules suggested by scholars. In some cases, though, bold judicial pronouncements have met with unqualified approval from the writers. In certain areas, administrative bodies such as regulatory agencies have clearly outdone the regular courts at creative and effective law-making. In spite of shortcomings on the part of legal writers, legislators and judges, a concept of enterprise is gradually emerging as the key element in the development of a more realistic system of commercial law.
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Jingrong, Li, and Chen Songchang. "THE PROMULGATION OF LAW IN QIN AND WESTERN HAN CHINA." Early China 44 (September 2021): 393–418. http://dx.doi.org/10.1017/eac.2021.3.
Повний текст джерелаАнотація:
AbstractThis article studies the promulgation of law in Qin and Western Han China (221 b.c.e.–9 c.e.) based primarily on excavated legal and administrative texts. It shows that a new law was handed down from the emperor to the relevant offices on the day of enactment. The article argues that, to an extent, the subject matter and function of a law determined for whom it was passed and promulgated. Depending upon the location, rank, and official duties of the offices, the laws known and used could be quite different. Although it was required that documents of imperial decisions be forwarded swiftly and safely by courier at the prescribed speed, delays in forwarding such documents to distant local offices were probably common in Qin and Western Han China. Evidence indicates that district- and prefecture-level officials publicized laws that needed to be made known by the common people, by reading them aloud in local gatherings, for example, or posting them in conspicuous places. The article further argues that a law came into effect in offices on the day it arrived at local courts or on the day it was enacted in the central court, depending on the existence of related extant laws. It concludes that a new law in Qin and Western Han China was ex post facto, as it reached backwards to a past action and retroactively attached liabilities to the action at the point when it was performed.
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Pathrose, Eugin Prakash. "The Real Effect and Consequence of Regulation Reform in Corporate Finance and Banking." ECS Transactions 107, no. 1 (April 24, 2022): 4195–211. http://dx.doi.org/10.1149/10701.4195ecst.
Повний текст джерелаАнотація:
In order for a country to grow economically, it needs a stable, efficient, and well-functioning banking system. The province should examine systematically and comprehensively its regulations, and examine how to improve the quality of these regulations, reduce their administrative burden, and remove the confusion they sometimes create. Several studies have pointed to the importance of financial regulation to the performance and safety of banks. The reform of regulatory policies and practices makes businesses more competitive and decreases regulatory costs, boosting efficiency, bringing down prices, stimulating innovation, as well as making economies more adaptable and competitive. We investigated how banking regulations affected financial development in MENA (Middle East-North Africa) countries. We measured bank regulation by proxies like foreign banks, capital levels, and liquidity liabilities. We measured financial development by proxies like private credit, z-scores, and private credit. Similarly, a tool to measure bank supervision includes supervisory power, independence, private monitoring, and moral hazard in addition to the size, activity, and stability of the financial sector. In terms of financial development, regulation of banks made a positive and significant contribution. A major contribution of the study is to demonstrate that reform supervision is also an important component of bank regulation, so that banks can achieve their regulatory objectives and impact financial development as strongly as possible. For MENA countries, this benefit is particularly significant, since an analysis of the data shows that more emphasis is placed on regulation than supervision in financial sector reform.
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Khmelyuk, Alona, and Kateryna Makovitskaya. "Accounting and analytical provision of credit transactions and assessment of their impact on the financial status of the metallurgical enterprise." Economic Analysis, no. 29(4) (2019): 96–105. http://dx.doi.org/10.35774/econa2019.04.96.
Повний текст джерелаАнотація:
Introduction. The basic principles of organization of accounting of credit operations are considered. It is established that at the enterprise under study the organization of accounting is regulated by an internal administrative document - Order on accounting organization and accounting policy. Documentation of operations is carried out using a log-order accounting form, which involves the use of twelve out of sixteen order logs. An assessment of credit transactions in the system of accounts at a metallurgical enterprise has been made. It is revealed that the journal-order form of accounting clogs up the account and increases its complexity and complicates the completeness of the display of business operations. The expediency of replacing the journal-order form of accounting with the journal has been proved. It is noted that the evaluation of the efficiency of using credit operations should be carried out by assessing the financial stability and solvency of the enterprise. A step-by-step algorithm for analyzing the financial condition of a metallurgical enterprise is presented. The extent to which an entity's liabilities are covered by its assets is assessed. The extent to which an entity's liabilities are covered by its assets is assessed. It is confirmed that none of the liquidity indicators in the dynamics meets regulatory standards, and the company may have a status of bankrupt. The financial stability of the enterprise has been evaluated. It is established that the enterprise has insufficient own working capital, own and loan sources of formation of inventories and expenses and the total size of the main sources of formation of inventories and expenses. Effective methods of improving the financial stability of the enterprise by improving the efficiency of use of credit resources, accelerating current assets and increasing working capital are proposed. Purpose. The purpose of this article is to theoretically substantiate and develop practical recommendations for improving the accounting of credit transactions in the system of accounting registers; assessment of their impact on the financial condition of a metallurgical enterprise and ways of improving the financial stability of a metallurgical enterprise. Results. The peculiarities of organization of accounting of metallurgical enterprise in terms of documentation and accounting of credit operations and display in the system of accounts and in the accounting registers are established; a step-by-step analysis of the financial state of a metallurgical enterprise in dynamics was carried out; regularities and tendencies of functioning of industrial enterprise are revealed; improvement of organization of accounting of credit operations by introduction of journal accounting form is proposed; measures have been developed to improve the financial stability of the metallurgical enterprise.
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Parahita, Made Putri Pradnya, Simon Nahak, and I. Ketut Widia. "Criminal Sanctions against Taxpayer Who are Negligent to Register Land and Building Taxes." Jurnal Hukum Prasada 7, no. 2 (September 21, 2020): 73–78. http://dx.doi.org/10.22225/jhp.7.2.1089.73-78.
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One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.
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Marian, Omri. "Reconciling Tax Law and Securities Regulation." University of Michigan Journal of Law Reform, no. 48.1 (2014): 1. http://dx.doi.org/10.36646/mjlr.48.1.reconciling.
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Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice, as the Securities and Exchange Commission (the SEC) has sanctioned it, does not fulfill its intended regulatory purposes. Currently, nonfinancial tax disclosures provide irrelevant information, sometimes fail to provide material information, create unnecessary transaction costs, and divert valuable administrative resources to the enforcement of largely-meaningless requirements. Second, the practical reason for this failure is the SEC and tax practitioners’ unsuccessful attempt to address investors’ heterogeneous tax preferences. Specifically, nonfinancial tax disclosure practice assumes the existence of a “reasonable investor” who is also an “average taxpayer,” and tax disclosures are drafted for the benefit of this average taxpayer. The concept of an “average taxpayer,” however, is not defensible. Third, the theoretical reason for the regulatory regime’s dysfunctionality is the misapplication of mandatory disclosure theory to nonfinancial tax disclosure requirements. Mandatory disclosure theory, even if accepted at face value, does not support the current regulatory framework, due to the special nature of tax laws. To remedy this failure, this Article describes the types of tax-related disclosures that mandatory disclosure theory would support. Under the proposed regulatory reform, nonfinancial tax disclosures will only include issuer-level tax items (namely, tax items imposed on the issuing entity) that affect how “reasonable investors” calculate their own individual tax liabilities. Under such a regime, there is no need to rely on the “average taxpayer” construct.
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Kostetska, Katerina, Marzena Smol, and Krzysztof Gaska. "Rational nature use of recreational management subjects on the basis of inclusive." Economics, ecology, socium 2, no. 4 (December 31, 2018): 31–40. http://dx.doi.org/10.31520/2616-7107/2018.2.4-4.
Повний текст джерелаАнотація:
Introduction. The existing state of the use of natural resources by recreational management subjects showed problems in the legislative framework regarding methodical explanations of the calculation of rental payments for extraction and use of recreation resources of the recreation management subjects have been identified. The directions of management of the recreation management subjects with attraction of recreational resources on the basis of an inclusive approach are offered. Tax liabilities of the recreation management subjects using natural resources fall into the state budget, and they have to local with them further provision in the form of privileges for improving the ecological situation of recreational and tourist territory.
Aim and tasks. The purpose of the article is to provide suggestions for improving management in the field of recreation and tourist use of nature, for example, the use of natural resources of the recreation management subjects on the basis of inclusive. The goal is to fulfill the following tasks: to generalize the existing state of management in the field of the recreation management subjects; provide suggestions on how to improve the management of recreation management subjects, which use recreation resources on an inclusive basis.
Results. The article substantiates the necessity of administrative management in the recreational and tourist nature management on the basis of inclusive, namely, it is necessary to transfer the rights of state control over the extraction of medical resources to the local level, to improve the system of fiscal and tax control over the recreation management subjects with using recreation resources, etc. Recommendations of improvement financial regulation due to attraction of private entrepreneurship in compliance with requirements of environmental quality standards, standards of environmental impact, technological standards; product quality standards; environmental certification, etc. It is proved that the distribution of taxes from economic activity should come not only to the state budget, but also to the local. At the same time, taxes that come to the local budget should be used as subsidies to improve the ecological state of the same territory.
Conclusions. The general conclusion is that integrated management of recreational resources and the recreational management subjects should provide implementation horizontal functions that are specific to the type of administrative activity that affects the using by recreational management subjects national natural resources of various forms of ownership. Need a clear economic justification and calculation of tax and rent income from the recreational management subjects using of natural resources. So it is necessary to amend the calculation of rent payments for the use of medical resources to increase them and prescribe methodical recommendations for their determination. It have to ensure simultaneous, common, in one economic-ecological plane for all administrative subjects horizontal and vertical branches of compliance with the principles of inclusiveness in nature management.
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Gupta, Ramesh. "Pension Reforms in India: Unresolved Issues and Policy Choices." Vikalpa: The Journal for Decision Makers 28, no. 1 (January 2003): 11–26. http://dx.doi.org/10.1177/0256090920030102.
Повний текст джерелаАнотація:
Ageing populations with increased life expectancy, low mortality rates, and decreasing and volatile returns in financial markets have made old age financial security difficult. Further, escalating costs of the pension system are forcing the Indian government to re- evaluate its programmes providing social security to its employees. The government has so far received three official reports (namely, OASIS, IRDA, and Bhattacharya) which have examined the issue and suggested several measures to provide a safety net to the ageing population. This paper examines the recommendations made in these reports and analyses the potential effects of them. It is organized around five policy questions: Should the reformed system create individual (funded defined-contribution) accounts or should it remain a single collective fund with a defined-benefit formula? The policy issue is who bears the risk - individual or society collectively. If individual accounts are adopted, should public or private agencies administer the reformed system? The issues that need to be resolved are: the magnitude of intermediation costs, agency problem (principal-agent fiduciary relationship), and the costs to administer the plan. Should fund managers of retirement savings be allowed to invest in a diversified portfolio that includes shares and private bonds? Equity markets are highly volatile and go through long periods of feasts and famine. Guarantees need to be provided in the form of minimum return or providing minimum basic pension on retirement and the bearer of these conjectural liabilities needs to be decided. What should be the level of government fiscal support in the form of tax subsidy, foregone tax collections, grants, administrative costs incurred by its agencies, and level of assumed contingent liabilities in case the government guarantees minimum pension? The crucial question is: how much and to whom is this subsidy accruing? Should the government move toward advance funding of its pension obligations for its employees or should these obligations continue to be financed on pay-as-you-go basis? The present problem in the government pension system is due to successive governments behaving like Santa Clauses ignoring the cost to the exchequer. Mere privatization would not be able to solve these problems. An all-embracing pension reform is not possible overnight. Efforts should be made to find ways of supporting new systems that may supplement existing systems. Suggested measures include: A tax-financed and means-tested system for lower income groups. To build second pillar, continue publicly managed public system for people earning less than Rs 6,500 a month; and for others who can bear the risk, appoint an independent regulator to help develop and supervise private sector in offering risk- return efficient pension products with tax subsidy already available under Section B0CCC. There is no moral justification in India for providing tax benefits to privileged groups to build third pillar. Government should refrain from frequent tinkering of tax laws to benefit a few. This paper also suggests specific fiscal and other measures for implementing a feasible and viable pension system in lndian conditions. For the present, the least that the government can do is to appoint an independent regulator who would also act as developer and make EPFO an independent agency having professional experts on its board.
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Kryshtal, Halyna O. "Effectiveness of Government Regulation of the Banking Sector: Assessment and Rating of Banks." Mechanism of an Economic Regulation, no. 4 (2020): 85–95. http://dx.doi.org/10.21272/mer.2019.86.09.
Повний текст джерелаАнотація:
The article deals with the causes of the negative situation in the banking sector, as the state of the bank depends on the analysis of almost all aspects of banking activity for some time. It is determined that during the banking sector audits, the state regulator uses analytical data on the banking sector's operations with its monetary obligations, compliance with maturities and maturities of assets that operate and terms and amounts of liabilities, namely, dealing with banking sector liquidity. As their financial reliability is important in the banking sector, therefore, bank clients are a socio-economic sector, needing an objective and independent assessment, as reliability directly affects the socio-economic development of the country. The banking sector was analyzed in 2016-2019 and it was found that during this period violations of laws and regulations issued by the state regulator were made in the banking sector. A number of penalties, written warnings and administrative penalties were applied by the state regulator. The method of determining the rating of banks in respect of which penalties were applied by the state regulator is proposed. The rating allows investors and potential clients to understand the situation in the banking market and helps banks identify their weaknesses and correct their work. The application of the proposed economic and mathematical model in the rating of participants in the banking sector can have a positive effect on: improving the quality of management in the banking sector and transparency in the activities of each individual bank; standardization of technologies of rating of the banking sector under the prism of the applied sanctions by the state regulator. Therefore, there is a need for an in-depth study of the techniques used by credit rating agencies in the banking sector and the identification of the main problems in establishing the rating of the banking sector. Key words: banking sector, state regulator, economic sector, efficiency, rating, rating, social sector.
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Sitek, Bronisław. "ODPOWIEDZIALNOŚĆ ‘AGRIMENSORES’ A ODPOWIEDZIALNOŚĆ GEODETÓW." Zeszyty Prawnicze 14, no. 2 (December 7, 2016): 123. http://dx.doi.org/10.21697/zp.2014.14.2.07.
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THE LIABILITY OF THE ‘AGRIMENSORES’ AND SURVEYORS’ LIABILITYSummaryThe agrimensores played an important role in the society of ancien Rome. They were highly respected for their technical skills and knowledge of mathematics. The grounds for the liability of the agrimensores were material damage caused intentionally by surveyor (dolus) and intent to deceive (fallere). An agrimensor was not liable for damage caused as a result of lack of knowledge or experience (imperitia). If several agrimensores onducted the surveying activities they were jointly liable (in solidum), regardless of their individual contribution to the damage. This type of liability could not be used when it was not possible to assign blame to one of the agrimensores. An agrimensor who had a slave to do the measuring held the liability and could not resort to noxal responsibility. Noxal responsibility could be applied if the shoddy work had been performed by a slave; in such cases the party suffering the damage could obtain dominion over the slave who had caused it or receive full compensation from the slave’s owner. The injured party could seek compensation on the grounds of a praetorian actio in factum. The injured party and his heirs had the right to submit a claim, which was subsidiary and therefore penal in nature, which meant it could not be brought against the heirs of the perpetrators. Actio in factum was used as an actio utilis and actio ad exemplum in other similar cases in surveying activities, such as when measuring wine or grain. Nowadays a surveyor’s liability is civil, criminal, administrative or disciplinary. The first two types are important when a specific injury or offence occurs. In such cases only a surveyor who carried out the surveying or cartographic activities on his own is liable. The study shows that, despite some similarities, there are differences between the liabilities of Roman agrimensores and of modern surveyors. Roman law used a system of praetorian civil liability which was penal in character, while today we have a stratified system of liability of up to four separate levels, where the injured party may use only one or submit a cumulative claim, seeking civil damages, and claiming punishment for the perpetrators under criminal law and/or disciplinary proceedings.
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Wiener, Mitchell, and Philip Stokoe. "Discussing accrued-to-date liabilities." International Social Security Review 71, no. 3 (July 2018): 27–48. http://dx.doi.org/10.1111/issr.12177.
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