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1
Tytko, Anna, and Hanna Stepanova. "INTERNATIONAL EXPERIENCE OF DECLARING PROPERTY, ASSETS AND PRIVATE INTERESTS." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 214. http://dx.doi.org/10.30525/2256-0742/2019-5-1-214-217.
Повний текст джерелаАнотація:
The aim of the article. To analyse the specificities of asset and private interest declaration by public officials and representatives of political power, as well as to suggest the author’s original differentiation of declarations of assets, income, private interests, and gifts. The subject of the study is the procedure for submitting declarations by persons entrusted with functions of the state and local self-government bodies in some countries of Western Europe. Methodology. In the article, the method of deduction and induction enabled to study the features of violating the requirements of financial control through the procedure for submitting a declaration by persons entrusted with functions of the state and local authorities. The methods of deduction and synthesis enabled to define the concept of “asset and interest declaration”, practiced in some countries of Western Europe. A comparative legal analysis enabled to study the procedure for submitting an income and expenditure declaration in some Western European countries, identifying the main types of conflict of interest and income declarations, as well as differentiating persons obliged to submit declarations. The results of the study revealed that the foreign experience of asset declaration is closely intertwined with the private interest declaration. Practical implications. In the study: first, the specificities of foreign declaration practice, according to the subjects of such declaration submission, are outlined; second, the procedures for submitting declarations of income and expenditures, as well as interests, are analysed and compared; third, the author’s perspective on the differentiation of declarations and declarants is substantiated. Relevance/originality. The comparative legal analysis enabled to study the procedure for submitting a declaration of public officials in some countries of Western Europe, empowering to form perspective areas of legislation development in this sphere.
2
Prohorov, K. "VIOLATION OF THE ORDER OF SUBMISSION OF THE INCOME DECLARATION AS THE BASIS OF ADMINISTRATIVE RESPONSIBILITY." Innovative Solution in Modern Science 1, no. 37 (March 26, 2020): 76. http://dx.doi.org/10.26886/2414-634x.1(37)2020.7.
Повний текст джерелаАнотація:
The subject of the article is the determination of the essence of a violation of the procedure for submitting a declaration of income as the basis of administrative responsibility. The author determined that, by its legal nature, the income statement of individuals is a form of tax reporting, performs three functions: preventative, informational and educational. The article states the goal of establishing the procedure for submitting declarations as providing a system of tax control in the field of personal incomes with more systematic, structured and transparent. The author found that the investigated administrative tort constitutes a violation of the obligation of a certain category of individuals to systematically provide them with objective and reliable information about their income, the types of which are determined by tax legislation.Keywords: administrative responsibility, tax relations, administrative tort, procedure for the submission of declarations, the purpose of administrative responsibility.
3
Nurkey, A. A., A. B. Kosherbayeva, and N. K. Kuandykov. "Electronic Declaration of Assets as a Way to Prevent Corruption." Economics: the strategy and practice 16, no. 4 (January 31, 2022): 208–17. http://dx.doi.org/10.51176/1997-9967-2021-4-208-217.
Повний текст джерелаАнотація:
The asset declaration contains valuable information to help uncover misconduct and illicit enrichment and to ensure that managers are held accountable, and their assets are not acquired through corruption. In general, the use of the electronic type of income declaration has a positive effect on combating corruption. Nevertheless, having numerous positive features, this species also contains a number of disadvantages and difficulties. Many states and international organizations are introducing declarations of income and assets to reduce the level of the shadow economy. As a result, it was revealed that in the states where the practice of declaring income and assets was introduced in the early period, the level of corruption crimes has been reduced. However, there is still debate about the adoption of this mechanism as an anti-corruption tool. This article examines not only the work of researchers in the field of declaring and combating corruption but also international research, the experience of which can also be used in Kazakhstan. This article examines the effectiveness of using the declaration of income and assets, including universal declaration, through electronic media to combat corruption. For the analysis, a SWOT analysis was selected, through which the main key points were assessed and recommendations were developed, especially for the Kazakhstan anti-corruption policy. The result of this analysis showed that the implementation of universal declaration through electronic resources is certainly an effective activity, but costs and challenges, such as cybersecurity, streamlining of business management processes, technical errors, and system failures, must also be taken into account.
4
Onwuka, Onwuka Okwara. "Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem." Advances in Social Sciences Research Journal 6, no. 10 (October 26, 2019): 261–73. http://dx.doi.org/10.14738/assrj.610.6152.
Повний текст джерелаАнотація:
Abstract The contribution of taxation to any economy globally cannot be over emphasized. This research work is on Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax (CIT): A Post-Mortem. The main objective of this study is to explore the impact of Voluntary Assets and Income Declaration Scheme on company income tax in Nigeria. Time series data were applied in carrying out this research work. Ordinary least square regression analysis was employed in this work with the use of STATA 13 package. The scope of the study is basically focused on the assessment and effect of voluntary assets and income declaration scheme on company income tax in Nigeria from June 2017 to March 2018 a period of 9 months but later extended to July 2018 by the Federal Government of Nigeria. This research focuses on a broad range of issues with the collection of a diversity of data in the field of VAIDS and company income. A literature review was used to determine the theoretical basis for research topic and prior research method conducted on various aspects of relating to VAIDS and company income tax. This work adopted the ex-post-facto research design. The findings reveal that Company Income Tax has an insignificant impact on VAIDS. The work recommends that the voluntary assets and income declaration scheme should be a permanent programme as a separate body should be set up to inspect and ensure the smooth running of the programme. Key words: VAIDS, Tax, Executive, Order, Income
5
Hanh, Hoang Thanh. "Some Theoretical Issues about Assets and Income Auditing by State Auditors." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 335–51. http://dx.doi.org/10.47059/revistageintec.v11i2.1671.
Повний текст джерелаАнотація:
Asset-Income declaration and auditing has been becoming hot issues in the revolution of anti-corruption in our country in recent years. This study mainly use qualitative analysis methods, synthesis, inductive and explanatory methods, combined with law references. Our research results show that asset-income declaration audit follows a process with several steps: planning, conducting audits, audit reports and examining audit conclusions. We recognize that a transparent declaration audit will benefit the public in anti-corruption revolution.
6
Frye, Dustin, and Dominic P. Parker. "Indigenous Self-Governance and Development on American Indian Reservations." AEA Papers and Proceedings 111 (May 1, 2021): 233–37. http://dx.doi.org/10.1257/pandp.20211099.
Повний текст джерелаАнотація:
The UN Declaration on the Rights of Indigenous People promotes self-governance as a matter of justice rather than economics. How will self-governance affect the incomes of indigenous people? To gain insight, we compare long-run income growth on American Indian reservations with and without federal oversight through the 1934 Indian Reorganization Act. Reservations with more autonomy had 12-15 percent higher income per capita in 2016, even conditional on 1930s income. However, these more autonomous reservations also experienced wider income variance with more downside risk. The findings are consistent with theory emphasizing the development trade-offs between local and centralized governance.
7
Gierach, Ewelina. "W sprawie oświadczeń majątkowych radnych." Przegląd Sejmowy 6(161) (2020): 195–202. http://dx.doi.org/10.31268/ps.2020.87.
Повний текст джерелаАнотація:
The opinion concerns the issue of submitting asset declarations by commune councillors, in particular: assessment of the admissibility of referring to a copy of PIT in selected sections of the asset declaration, indication of the total income obtained from several sources of employment, as well as too general indication of the place of employment. The scope of the opinion also covers the ssue of the mode of verification of asset declarations and the issue of admissibility of combining the function of a municipal councillor with the employment as a manager or deputy manager in municipal company with a 100% shareholding in the municipality.
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LYSETSKA, Nelya. "Features of tax control of the new EU countries: the example of Latvia." Fìnansi Ukraïni 2021, no. 10 (December 1, 2021): 55–60. http://dx.doi.org/10.33763/finukr2021.10.055.
Повний текст джерелаАнотація:
The paper substantiates comprehensive approaches to the formation of an effective mechanism for tax control of income and expenses of taxpayers in the Baltic States, in particular in Latvia. In order to effectively implement methods of controlling income and expenditure on a legal basis, first of all, it is necessary to start comprehensive and persistent fight against shadow income. Methodological approaches should include: attracting public investment to create an information digital infrastructure for processing declarations; the elimination of shadow flows, as well as the implementation of universal declaration using indirect methods of determining tax liabilities and the general modernization of the tax system. The anti-corruption strategy of modern state legislation should be aimed not only at the inevitability of punishment for corrupt practices, but also at the consistent elimination of the conditions for corruption.
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Pyroha, S., and I. Pyroha. "Legal means to ensure the effectiveness of tax control." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 311–16. http://dx.doi.org/10.24144/2307-3322.2021.69.52.
Повний текст джерелаАнотація:
Effective tax control is designed to ensure the balance of public and private interests in the tax sphere and to strengthen the confidence of civil society in the institutions of state and law. Weaknesses in tax control lead to the formation of the shadow sector of the economy, low incomes of the majority of workers and retirees, limited effective demand for goods / services, lack of incentives for economic development and the need to provide subsidies of housing communal services. Most of the economy is monopolized, market regulators are virtually non-existent, and existing ones have zero efficiency. The lack of fair market prices does not allow to ensure the macroeconomic balance of the market environment and to objectively determine the tax base and the amount of taxes payable.
The article substantiates the necessary changes to the legislation, which eliminate the possibility of different interpretations of legislation, simplify the system of tax administration and eliminate possible abuses of tax law. Improving the effectiveness of tax control is ensured by the introduction of market pricing, which is based on an exclusive list components of price : wages, profits, depreciation and any costs that are confirmed by pay VAT. Tax control should be complemented by control over the costs and assets of taxpayers. First of all, we are talking about the subjects of e-declaration of income.
It is proposed to make additional columns in the form of e-declaration, in which to indicate the amount of paid personal income tax and social contributions, confirmation of the completeness of the declaration of income and compliance of income with taxes paid. Owners of large assets should be added to the list of e-declaration entities and an additional tax on large assets should be introduced. It is necessary to develop a list of sanctions that occur in case of detection of incomplete payment of taxes and fees, undeclared assets, regardless of their actual location and method of detection.
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KUANDYKOV, Nurzhan, Aisulu NURKEY, and Aigul KOSHERBAYEVA. "REVIEW OF INTERNATIONAL EXPERIENCE OF INCOME AND PROPERTY DECLARATION SYSTEMS." Public Administration and Civil Service, no. 3-78 (September 29, 2021): 89–97. http://dx.doi.org/10.52123/1994-2370-2021-331.
Повний текст джерелаАнотація:
The article provides an overview of the theoretical, regulatory and legal framework, as well as an analysis of international practice in the field of declaring income and property. The results of the analysis indicate a high positive correlation between corruption and the shadow economy. A review of international practice showed that the system mainly targets civil servants.
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Mirgorod-Karpova, V. V., and O. S. Bezvin. "Legal bases of electronic declaration of incomes and expenses of civil servants in Ukraine and the developed countries of the world." Legal horizons, no. 25 (2020): 7–13. http://dx.doi.org/10.21272/legalhorizons.2020.i25.p7.
Повний текст джерелаАнотація:
The article is devoted to defining the legal aspects of electronic declaration of civil servants as the main mechanism which is one of the most effective means of combating corruption not only in Ukraine but also in developed countries. The main internal problem of Ukraine, which is mentioned in various contexts, is corruption. One of the most effective methods of preventing corruption in the civil service is to strengthen measures of financial and other control of persons authorized to perform state and other functions equated to them. Electronic declaration is one of the most important tools for ensuring public accountability and trust in employees, on which depends the stability of the political system and the development of the state. It is a mechanism of cohesion between the state and civil society, which, despite all its positive aspects, definitely needs serious changes. Currently, electronic declaration in Ukraine is in an ambiguous situation. It is very common for officials to hide their uncontrollable income from society and the state, allow themselves to spend huge sums on vacations abroad that ordinary citizens can only dream of, pay their children to study at the best universities in the world, they can be seen every month at new cars. And this is just the tip of the iceberg. However, we cannot keep track of this information in the declarations, because the officials do not declare it "in full force" and are not even afraid of responsibility for their illegal actions. At the same time, we do not know where employees take so much money, because living on a single salary, their luxurious life would be impossible. But given that Ukraine seeks to become a democratic and civilized state, an integral part of it should be a refined and improved system of electronic declaration of income and expenditure, which will allow our country to eradicate corruption.
12
Усмонова and M. Usmonova. "Declaration Form of Personal Income Taxation in Uzbekistan: Problems and Solutions." Economics 3, no. 5 (October 19, 2015): 36–39. http://dx.doi.org/10.12737/13591.
Повний текст джерелаАнотація:
The paper analyzes problems and ways to solve them in the field of personal
income taxation, using the declaration method. Also provided are some practical
approaches, aimed at improving the system of personal taxation.
13
Zielke, Rainer. "2012 Individual Income Tax Reform in Norway." Intertax 40, Issue 12 (January 21, 2012): 691–704. http://dx.doi.org/10.54648/taxi2012072.
Повний текст джерелаАнотація:
On 30 April 2013, the individual income tax declaration for 2012 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and property tax of individuals for 2012 on the basis of the individual income tax reform 2012 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economic relations and immigration.
14
Кошербаева, Айгуль, Айсулу Нуркей та Нуржан Куандыков. "СЫБАЙЛАС ЖЕМҚОРЛЫҚТЫҢ АЛДЫН АЛУ ӘДІСІ РЕТІНДЕ КІРІСТЕР МЕН АКТИВТЕРДІҢ МІНДЕТТІ ЭЛЕКТРОНДЫ ДЕКЛАРАЦИЯСЫ: SWOT ТАЛДАУЫ". Вестник Карагандинского экономического университета, № 2(61) (28 червня 2021): 151–56. http://dx.doi.org/10.52445/bkeu.2021.61.2.001.
Повний текст джерелаАнотація:
Многие государства и международные организации внедряют декларирование доходов и активов для снижения уровня теневой экономики. Однако до сих пор существуют споры принятия данного механизма в качестве антикоррупционного инструмента. Данная статья рассматривает эффективность использования декларирование доходов и активов, в том числе и всеобщее декларирование, через электронные носители как способ противодействия коррупции. Для анализа выбран SWOT анализ, посредством него оценены основные ключевые моменты и выработаны рекомендации, в особенности для Казахстанской политики противодействия коррупции. Көптеген мемлекеттер мен халықаралық ұйымдар көлеңкелі экономиканың деңгейін төмендету үшін кірістер мен активтер туралы декларацияны енгізуде. Дегенмен, бұл механизмді сыбайлас жемқорлыққа қарсы құрал ретінде қабылдау туралы пікірталастар әлі де бар. Бұл мақалада сыбайлас жемқорлыққа қарсы күрес әдісі ретінде электронды ақпарат құралдары арқылы кірістер мен активтер туралы декларацияны, оның ішінде әмбебап декларацияны қолдану тиімділігі қарастырылады. Талдау үшін SWOT талдауы таңдалды, оның көмегімен негізгі түйіндер бағаланды және ұсынымдар әзірленді, әсіресе қазақстандық сыбайлас жемқорлыққа қарсы саясаты бойынша. Many states and international organizations are introducing declarations of income and assets to reduce the level of the shadow economy. However, there is still debate about the adoption of this mechanism as an anti-corruption tool. This article examines the efficiency of using the declaration of income and assets, including universal declaration, through electronic media as a way to combat corruption. For the analysis, a SWOT analysis was selected, through which the main key points were assessed and recommendations were developed, especially for the Kazakhstan anti-corruption policy.
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Sayidov, Komil Mamatmurodovich. "RESULTS OF TAX REFORM:IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS." INNOVATIONS IN ECONOMY 4, no. 5 (May 30, 2021): 78–84. http://dx.doi.org/10.26739/2181-9491-2021-5-12.
Повний текст джерелаАнотація:
This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it wasproposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned realestate for legal entities is very low, legal entities -business approval of separate rental rates for entities; taking into accountthat it is not less than the minimum amounts established for individuals.Keywords: Tax Code of the Republic of Uzbekistan, individual, property income, objects belonging to individuals, income declaration, income tax, source of income
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Çinar, E. Miné. "The sensitivity of extended linear expenditure system household scales to income declaration errors." Journal of Econometrics 34, no. 3 (March 1987): 361–72. http://dx.doi.org/10.1016/0304-4076(87)90019-4.
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Zielke, Rainer. "2014 Income Tax Reform in Norway." Intertax 42, Issue 6/7 (June 1, 2014): 481–93. http://dx.doi.org/10.54648/taxi2014045.
Повний текст джерелаАнотація:
On 30 April 2015, the individual income tax declaration for 2014 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and tax on net worth of individuals for 2014 on the basis of the individual income tax reform 2014 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economic relations and immigration. The present article provides a praxis oriented overview on the 2014 tax changes in Norway with special respect to the taxation of individuals, the taxation of corporations, the real estate tax and other. After that the resulting effects of the tax changes on the tax burden of individuals in 2014 are outlined and calculated.
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Zielke, Rainer. "2013 Income Tax Reform in Norway." Intertax 42, Issue 1 (January 1, 2014): 51–61. http://dx.doi.org/10.54648/taxi2014006.
Повний текст джерелаАнотація:
On 30 April 2014, the individual income tax declaration for 2013 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and tax on net worth of individuals for 2013 on the basis of the individual income tax reform 2013 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economic relations and immigration. The present article provides a praxis-oriented overview on the 2013 tax changes in Norway with special respect to the taxation of individuals, the taxation of corporations, the real estate tax and other. After that the resulting effects of the tax changes on the tax burden of individuals in 2013 are outlined and calculated.
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TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.
Повний текст джерелаАнотація:
Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for administering the personal income tax is also explained by the fact that this tax is one of the main sources of income to the budget of Ukraine. The purpose is to determine the peculiarities of taxation of personal income tax in Ukraine, to find out the common and different features tax system in Ukraine and European countries, to systematize recommendations on improving the mechanism of taxation of personal income. Results. The international typology of personal income tax systems is given. The general features of personal income taxation and mechanisms of application of personal income tax rates in some countries of the European Union are considered. It is argued that the implementation of the European tax experience will facilitate a faster transition to a new and effective system of personal income taxation in Ukraine. To improve personal income taxation in Ukraine, it is necessary to revise personal income tax rates, increase the amount of tax-free minimum incomes, ensure the full functioning of electronic declaration of personal incomes, optimize concessional policies, increase tax literacy and tax culture. Prospects. Further research will focus on the social aspects of taxing citizens' income in terms of differentiation of tax rates, the logic of using preferences in taxing personal income, the introduction of an effective threshold of the non-taxable minimum income, promoting the right to tax rebates, etc.
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Kapeliushnikov, Rostislav I. "Piketty’s team on inequality in Russia: A collection of statistical artifacts." Voprosy Ekonomiki, no. 4 (April 13, 2020): 67–106. http://dx.doi.org/10.32609/0042-8736-2020-4-67-106.
Повний текст джерелаАнотація:
The paper provides a critical assessment of an authoritative study “From Soviets to oligarchs” (2017) on evolution of economic inequality in Russia by F. Novokmet, T. Piketty and G. Zucman where Russia is portrayed as a country with abnormally polarized income distribution by international standards. The author examines main quantitative results obtained by Piketty’s team, describes peculiar methodological features of their measuring procedure and analyzes how they dissect available empirical data sets. A general conclusion is that the trio uses an unconventional methodology that does not allow to apply equivalence scales; their argument suffers from internal inconsistencies (different units of observation and different definitions of income are used); they misunderstand the nature of data that form a base for their calculations (simulated estimates are perceived as raw survey data, post-tax incomes as pretax ones, etc.); deduction and declaration coefficients that they impose on tax data are empirically improbable; their final estimates of income inequality for Russia are higher than empirically realistic ones approximately by one third (Gini coefficients 0.5—0.6 instead of 0.3—0.4 by other researchers).
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Chabrol, Fanny, Lucien Albert, and Valéry Ridde. "40 years after Alma-Ata, is building new hospitals in low-income and lower-middle-income countries beneficial?" BMJ Global Health 3, Suppl 3 (April 2019): e001293. http://dx.doi.org/10.1136/bmjgh-2018-001293.
Повний текст джерелаАнотація:
Public hospitals in low-income and lower-middle-income countries face acute material and financial constraints, and there is a trend towards building new hospitals to contend with growing population health needs. Three cases of new hospital construction are used to explore issues in relation to their funding, maintenance and sustainability. While hospitals are recognised as a key component of healthcare systems, their role, organisation, funding and other aspects have been largely neglected in health policies and debates since the Alma Ata Declaration. Building new hospitals is politically more attractive for both national decision-makers and donors because they symbolise progress, better services and nation-building. To avoid the ‘white elephant’ syndrome, the deepening of within-country socioeconomic and geographical inequalities (especially urban–rural), and the exacerbation of hospital-centrism, there is an urgent need to investigate in greater depth how these hospitals are integrated into health systems and to discuss their long-term economic, social and environmental sustainability.
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Goodyear-Smith, Felicity, Andrew Bazemore, Megan Coffman, Richard D. W. Fortier, Amanda Howe, Michael Kidd, Robert Phillips, Katherine Rouleau, and Chris van Weel. "Research gaps in the organisation of primary healthcare in low-income and middle-income countries and ways to address them: a mixed-methods approach." BMJ Global Health 4, Suppl 8 (August 2019): e001482. http://dx.doi.org/10.1136/bmjgh-2019-001482.
Повний текст джерелаАнотація:
IntroductionSince the Alma-Ata Declaration 40 years ago, primary healthcare (PHC) has made great advances, but there is insufficient research on models of care and outcomes—particularly for low-income and middle-income countries (LMICs). Systematic efforts to identify these gaps and develop evidence-based strategies for improvement in LMICs has been lacking. We report on a global effort to identify and prioritise the knowledge needs of PHC practitioners and researchers in LMICs about PHC organisation.MethodsThree-round modified Delphi using web-based surveys. PHC practitioners and academics and policy-makers from LMICs sampled from global networks. First round (pre-Delphi survey) collated possible research questions to address knowledge gaps about organisation. Responses were independently coded, collapsed and synthesised. Round 2 (Delphi round 1) invited panellists to rate importance of each question. In round 3 (Delphi round 2), panellists ranked questions into final order of importance. Literature review conducted on 36 questions and gap map generated.ResultsDiverse range of practitioners and academics in LMICs from all global regions generated 744 questions for PHC organisation. In round 2, 36 synthesised questions on organisation were rated. In round 3, the top 16 questions were ranked to yield four prioritised questions in each area. Literature reviews confirmed gap in evidence on prioritised questions in LMICs.ConclusionIn line with the 2018 Astana Declaration, this mixed-methods study has produced a unique list of essential gaps in our knowledge of how best to organise PHC, priority-ordered by LMIC expert informants capable of shaping their mitigation. Research teams in LMIC have developed implementation plans to answer the top four ranked research questions.
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Urazgalieva, Marjan, Шыныбек Бухарбаев, and Галым Мусиров. "Reforming the taxation of personal income and the need for universal Declaration in Kazakhstan." Journal of Modern Science 40, no. 1 (May 7, 2019): 177–96. http://dx.doi.org/10.13166/jms/108950.
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Madden, Kelly. "Access to Bulk-Billing General Practitioners in Tasmania." Australian Journal of Primary Health 8, no. 1 (2002): 87. http://dx.doi.org/10.1071/py02014.
Повний текст джерелаАнотація:
Access to basic health care services is one of the fundamental rights enshrined in the United Nations Declaration on Human Rights. Imposition of fees for service restricts access to care, particularly for people on low incomes. In recent years there has been a slight national decline in bulk-billing by general practitioners that has been more pronounced in Tasmania. Evidence from Tasmania suggests significant numbers of general practitioners in some areas of the state are charging gap fees to Health Care and Pension Concession Cardholders. Local qualitative and quantitative data indicate that low-income earners are delaying or avoiding seeking health care because they are unable to afford the cost.
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Putra, Chandra Tris Fajar Uji, and Ralp-Christopher Bayer. "BEHAVIORAL REACTION TO THE 2008 INCOME TAX REFORM IN INDONESIA: A BUNCHING ANALYSIS." INFO ARTHA 4, no. 2 (July 22, 2020): 1. http://dx.doi.org/10.31092/jia.v4i2.638.
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Income tax reforms generally constitute some changes in marginal tax rates and its income thresholds which often lead to a higher tax liability. Taxpayers may respond to these changes differently, mainly by trying to lower their tax payments. Self-employed individuals have a greater incentive to strategically adjust to a lower income declaration. Using administrative tax data, this paper examines the reaction of self-employed taxpayers to the 2008 Indonesian Income Tax Reform using bunching analysis. Beside a clear evidence on bunching around the first kink point, our empirical findings suggest that Indonesia exhibits special cases. We find an inertia of pre-reform bunching around the first kink point in later years as well as an extraordinary bunching above the first kink point in the post-reform periods.
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Kellner, Martin. "Tax Amnesty 2004/2005 – An Appropriate Revenue Tool?" German Law Journal 5, no. 4 (March 1, 2004): 339–46. http://dx.doi.org/10.1017/s2071832200012499.
Повний текст джерелаАнотація:
Tax evasion is punishable. However, by tax amnesty the state waives punishment and gives tax dodgers the chance to return to honesty. The “Act To Promote Tax Honesty” offers people who evaded taxes between the years 1993 and 2002 an opportunity to wipe the slate clean by declaring their concealed income up to 2005. This offer applies to income tax, corporate tax, turnover tax, wealth tax, trade tax, inheritance tax, gift tax and tax deductions pursuant to the Einkommensteuergesetz (Income Tax Act). Amnesty participants must pay a reduced tax rate of 25 percent on declared income within ten days after the declaration. For income and corporate tax the assessment basis is reduced to 60 percent. Thereby the new law grants the repentant tax evaders a tax rate of 15 percent rather then usual up to 48 percent on the profits they gained in the past ten years.
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Andresen, Ulf. "Case Law Note: Arm’s Length Net Income for German Withholding Tax and Tax Declaration Purposes." Intertax 48, Issue 8/9 (August 1, 2020): 831–35. http://dx.doi.org/10.54648/taxi2020081.
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One hundred years after its creation in 1920, (DE: section 49 (1) no. 6 had originally been created as section 2 no. 2 of the ITA 1920; its content had been moved to the current section 49 in 1934: see M. Stöber, W. Anissimov, I. Heß, G. Hiller, T. Kaligin, J-P. Naujok, section 49, no. 1902 in: Income Tax Act, Commentary, (F. Lademann ed. Publisher, 2020; formerly commented on by Jü. Lüdicke). ) section 49 (1) no. 6 and its 1994 derivative no. 2f Income Tax Act (ITA) are becoming the focal point of a heated discussion, primarily among US headquartered multinationals. The reason for this development is that the Big Four, as their auditors, are forcing their audit clients to build reserves for the potential application of sec. 49 (1) no. 6/no. 2f ITA.( For years after 2005, DE: section 49 (1) no. 2f ITA is the only applicable provision as it reflects the change in scope of DE: section 8 (2) Corporation Tax Act to only assume a business activity by nature of a corporate body if such corporate body was subject to unlimited tax liability in Germany. ) The reason is that this provision may apply to a specific type of cross-border intra-group transaction into which US headquartered multinationals have entered. Transactions in scope are the sale or licensing of intellectual property that a larger number of US multinationals have entered into in the aftermath of the introduction of the BEPS measures to the extent that they have a German nexus.(OECD, Final Reports on Actions 1 through 15, OECD/G20 Base Erosion and Profit Shifting Project, (OECD Publishing, 2015), https://www.oecd.org/tax/beps/beps-actions/ (accessed 28 May 2020). These measures have been translated into national tax provisions, e.g. the German ATAD Transformation Act, Bill as of 24 Mar. 2020, and treaty provisions through the OECD, Multilateral Convention to implement Tax Treaty related Measures to prevent Base Erosion and Profit Shifting (OECD Publishing, 2016) (Multilateral Instrument or MLI), available at, https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-mea sures-to-prevent-beps.htm (accessed 28 May 2020)). Limited tax liability, withholding tax, Germany transfer pricing, taxation at source sale, transfer of intellectual property (IP), licensing of IP, intellectual property, cost plus method, routine patent/trademark registration services.
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Kim, Jung-Ho, Chae-Chang Im, and Jong-Yi Hong. "Is the“Sincere Declaration System”a system for the tax authority to secure finance income?" Regional Industry Review 44, no. 2 (May 31, 2021): 3–21. http://dx.doi.org/10.33932/rir.44.2.1.
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Nauryzbek, M. D. "Declaration system in the civil service: experience of Kazakhstan and the UK." Bulletin of "Turan" University, no. 3 (October 4, 2020): 263–69. http://dx.doi.org/10.46914/1562-2959-2020-1-3-263-269.
Повний текст джерелаАнотація:
The article examines and compares the declaration systems in the Republic of Kazakhstan and the United Kingdom, since the declaration institute is one of the most effective tools for preventing conflicts of interest. In particular, the study examines the aspects of disclosure and verification of data in the declaration system of two countries. The functioning of an effective state apparatus requires strong consistency with the principle of transparency and accountability. In this situation, public officials, disciplining their behavior, are aware of responsibility for their actions. To ensure the disclosure of reliable and complete declared information, it is necessary to use a verification system. Verification is also one of the most important components in the process of forming an effective system for declaring income and assets, liabilities and interests. It is a tool that allows to prevent and identify conflicts of interest, which often lead to the commission of the corruption violations. This article uses the method of comparative analysis, since comparative analysis allows to determine the fundamental values, and accordingly, to offer the most appropriate solutions to the problems. In the first part of the analysis, the author explores the Kazakhstani declaration system, in particular, the concept of declaration is given, the regulatory provisions on disclosure and verification of declared information are analyzed. Next, in contrast, the system of Great Britain is examined, on the same basic aspects. This approach allowed us to identify the pain points in the Kazakhstani system and made it possible to apply the positive experience of the UK. The study provides an information base for both the civil servants and the non-governmental sector and the population. As a result of the research, the author offers a number of recommendations on the VAP principle developed by the author, based on the experience of the UK, to improve the declaration system in Kazakhstan.
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梁建道, 梁建道. "房地合一課徵所得稅申報作業要點應注意事項". 月旦財稅實務釋評 22, № 22 (жовтень 2021): 004–14. http://dx.doi.org/10.53106/270692572021100022001.
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Nnamdi, Olise, Charles, and Emeh, Ikechukwu Eke. "Interrogating the Impact of Voluntary Asset and Income Declaration Scheme (VAIDS) on Tax Administration in Nigeria." Journal of Public Administration and Governance 10, no. 3 (July 27, 2020): 38. http://dx.doi.org/10.5296/jpag.v10i3.17440.
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This paper examined the impact of the Federal government of Nigeria’s tax amnesty programme tagged “Voluntary Asset and Income Declaration Scheme (VAIDS) on tax administration in Nigeria. This task is premised on the global reality of governments facing challenges funding developmental projects and other government paraphernalia due to paucity of funds as a result of tax evasions and tax avoidances. In most developing countries such as Nigeria, this tax evasions and avoidances have serious repercussion on the economic growth and development strides of the nation. To avert this menace, the federal government of Nigeria in line with some other countries of the world, created a tax amnesty window called Voluntary Assets and Income Declaration Schemes (VAIDS) to beat tax defaulters at their game and boost revenue generation towards generating the needed funds for developmental projects. For the purpose of this examination, data were generated through the secondary sources of data collection and analyzed with the content analysis. From the analysis, the paper found among others that VAIDS has impacted positively on revenue generation by expanding taxpayer’s data base and also enhanced the identification of tax defaulters. However, poor adoption of information and communication technology (ICT) and the inadequate publicity among others are the constraining factors to VAIDS achievement of its US$1bn target. Based on the findings, the paper recommends among others, proper institutionalization of ICT in data management for tax registration, assessment and collection processes and enforcing the penalties associated with not complying with VAIDS mercy window.
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Sheketa, Ye, and N. Kaziuka. "Consolidated reporting of the single social contribution, personal income tax and military tax: innovations of 2021." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 96–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.096.
Повний текст джерелаАнотація:
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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Kellgren, Jan, Eivind Furuseth, and Matti Kukkonen. "The Decisive Moment(s or periods) in the Application of Income Tax Rules and the Importance of Events Thereafter – a Swedish, Norwegian and Finnish Perspective and Comparison." Nordic Tax Journal 2019, no. 1 (August 3, 2019): 41–55. http://dx.doi.org/10.1515/ntaxj-2019-0003.
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Abstract For a correct application of tax laws, it is central to know at what time or period the conditions of each case are to be tested against the respective tax rule. For example, in many questions, the conditions at the time of the transaction are decisive, but not seldom the tax rules take aim at the conditions at the end of the year – or some other time or period. It is also important to know what significance should be given to events after this time or period, not least when the income declaration is made and assessed. Here, these partly overlooked questions are presented and analyzed from the Swedish, Norwegian and Finnish income tax-perspectives.
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Hamman, W. D., and I. J. Lambrechts. "'n Optimale inkomsteverdelingsbeleid vir koöperasies." South African Journal of Business Management 16, no. 3 (September 30, 1985): 128–37. http://dx.doi.org/10.4102/sajbm.v16i3.1086.
Повний текст джерелаАнотація:
An optimal income appropriation policy for a co-operativeThe income (after interest payable, except on deferred bonuses and before taxation) can be appropriated in three different ways (different combinations are possible), i.e. the payment of cash bonuses, the declaration of deferred bonuses, and the conversion of deferred bonuses in shares. Each of these methods has different cash flow and tax consequences for a co-operative and its shareholders. Each of the above-mentioned methods results in a tax deduction for a co-operative and an increase in taxable income for the member even if there is no cash inflow. Interest and dividends as compensation also have different tax consequences for both the co-operative and its members. To determine the optimal income appropriation policy a long term cash flow model is developed to establish the effect of a specific policy on the cash position of both the co-operative and the member. The co-operative also has to watch its solvency carefully. The marginal tax rate of the member also plays an important role.
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Editor, The. "Availability and Use of Health Research Information in and for Lowand Middle-Income Developing Countries - Manila Declaration." Journal of Enam Medical College 6, no. 1 (February 9, 2016): 4–5. http://dx.doi.org/10.3329/jemc.v6i1.26372.
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Bayda, A. O., and D. O. Novikov. "Criminal liability for tax evasion with the use of offshore schemes as a prerequisite of stabilization of economy of Ukraine." Legal horizons, no. 21 (2020): 88–94. http://dx.doi.org/10.21272/legalhorizons.2020.i21.p88.
Повний текст джерелаАнотація:
This article first introduces the statistics of losses of the State Budget of Ukraine, which in 2019 were caused by violations of the statutory procedure for payment of taxes, fees and other mandatory payments in Ukraine, thus focusing on the relevant issues. The problem of tax evasion using offshore jurisdictions, or so-called offshore countries, is considered separately. Emphasis is placed on the destructive consequences arising from this illegal activity for the national economy of Ukraine. In addition, the authors turn to the analysis of world experience in combating the relevant negative phenomenon. Particular attention in this regard is paid to the method of promoting compliance with the procedure for payment of taxes, fees and other tax payments in the United Kingdom of Great Britain and Northern Ireland. In particular, an approach such as the establishment in the United Kingdom of criminal liability for significant tax evasion by persons who directly or indirectly own offshore income, assets, consequences of offshore business activities, or anything that has a result similar to arising from offshore income, assets or offshore business activities. This type of penalty was introduced in 2017 due to the entry into force of Section 166 of the 2016 Finance Act in the United Kingdom. Criminal liability under this section arises for acts related to offshore activities and consists of: failure to notify the supervisory authority of income tax or capital gains tax, breach by the payer of the obligation to file a declaration, filing a declaration containing false information, or breach of due the amount of payment of the corresponding mandatory payment. At the end of the article, the authors proposed to amend the Criminal Code of Ukraine, which will provide for the introduction of a similar rule in Ukrainian law.
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Biçer, Ramazan. "Recovery of Certain Assets to the Turkish National Economy under the Financial Stimulus Package." Intertax 38, Issue 2 (February 1, 2010): 114–17. http://dx.doi.org/10.54648/taxi2010011.
Повний текст джерелаАнотація:
Turkish Great National Assembly has adopted a new law for recovery of certain assets to the national economy. This article considers a part of financial stimulus package in Turkey from the side of taxation. The focus is on declaration of certain assets both abroad and in Turkey. This article evaluates the implementation principles of the law for the assets located abroad and in Turkey and owned by income or cooperation taxpayers. Common principles employed for the assets abroad or in Turkey are also clarified.
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Kuandykov, Nurzhan, Yerlan Abil, Arman Utepov, Aisulu Nurkey, and Aisulu Abenova. "Investigating the relationship between tax culture and tax communication in Kazakhstan." Problems and Perspectives in Management 19, no. 3 (August 31, 2021): 197–210. http://dx.doi.org/10.21511/ppm.19(3).2021.17.
Повний текст джерелаАнотація:
The study demonstrated the level of tax culture as the basis for tax compliance. In turn, the formation of a strong tax culture depended on certain factors. Therefore, there were statements that the degree of such a culture depends on the level of tax communication. To show this connection, this paper analyzed the content of text arrays and products of communicative correspondence by keywords income and asset declaration in the Google search system (content analysis). Results of the analysis demonstrated more than 160 news articles and numerous social media posts. Moreover, the study contains the analytics of social media powered by YouScan artificial intelligence platform. This paper also presents the analysis and results of the sociological survey, in which more than a thousand people participated in the two biggest cities in Kazakhstan. The data of the survey were analyzed by the software Statistica 10 – the statistical data analysis system. The survey showed low tax awareness of citizens, almost 72% of respondents did not know about the introduction of the declaration of income and welfare. The results obviously demonstrated that there is a positive correlation between investigated issues, and poor utilization of information and communications technology by the government. In this way, this paper explored the relationship between tax culture and tax communication, where the awareness of citizens could be a huge step in the formation of honest taxpayers and increase confidence in government institutions.
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Kurylo, Volodymyr I., Viktor V. Mushenok, Andrii V. Kholostenko, Oksana P. Mashevska, and Alina V. Sira. "Inaccuracy of Information about the Property of the Subject of the Declaration as a Qualifying Feature of a Corruption-Related Offence." Academic Journal of Interdisciplinary Studies 9, no. 5 (September 21, 2020): 282. http://dx.doi.org/10.36941/ajis-2020-0104.
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The article investigates the composition of administrative offences and corruption-related crimes on the subject of “declaring inaccurate information about property and income”, criminal and administrative liability for their commission. Based on the comparative and legal analysis, the main differences of the mentioned corruption offences’ structures have been determined. It has been established that the basic differences in the composition of corruption administrative misconduct and corruption-related crime refer to the object (the value of the property concerning which inaccurate information has been submitted) and the subjective aspect. The distinctions in liability have been determined for submitting of deliberately inaccurate information in the declaration by the subject regarding the property or other objects of value. Judicial practice reveals that in case of an administrative offence, “the submission of deliberately inaccurate information” refers to the subjective aspect, whereas the qualification of a corruption-related crime takes place in the case of deliberate misrepresentations about property value by the declarant. Analysis of judicial practice in the Unified State Register of Judicial Decisions has revealed the following features: a fine is a common form of punishment; imprisonment is much less often used; evidence of fact that a person has committed an act in the form of non-filing, untimely submission of the declaration or submission of inaccurate information in the declaration is sufficient to make a conviction; lack of a thorough investigation of the subjective aspect of crimes with a predominance of judgments in favor of intent or submission of inaccurate information in a declaration; lack of a detailed investigation of the subjective aspect of crimes with a predominance of judgments in favor of criminal intent.
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Roy, Arnab, M. N. Venkataramana, and R. Raghupati. "Poverty and food insecurity in eastern India: A disaggregated regional profile of West Bengal." INTERNATIONAL RESEARCH JOURNAL OF AGRICULTURAL ECONOMICS AND STATISTICS 11, no. 2 (September 15, 2020): 166–69. http://dx.doi.org/10.15740/has/irjaes/11.2/166-169.
Повний текст джерелаАнотація:
With the United Nations’ Millennium Declaration adopting eight major development goals on 8 September 2000, the question of reduction in poverty and food insecurity has received major policy focus in several developing countries the world over. The paper intends to study the nature of income inequalities, food security and poverty among different sub-groups of population in Eastern India. It has been found that inequalities in terms of share of total income and population exist both in case of agricultural and non-agricultural income irrespective of sub-groups. The contribution of agricultural income in the income profile is less than that of non-agricultural income which exhibits the deplorable condition of agriculture and thereby the non-agricultural sector has an immense scope for reduction of income inequality even the fact remains that about 65 per cent of the rural population engages in agriculture. The population of India increased at an exponential rate of 1.64 per cent year on year (YoY) during 2001-11 and for West Bengal it’s 1.31 per cent. On continuing with conventional production, the per capita availability of cereals would be 390 g per day in 2032 for West Bengal and 568 g per day for India. The adjusted R2 of fit is 78 per cent for West Bengal and 96 per cent for India. There is a steady decline in growth of cereal production in India and the decline is more striking in West Bengal.
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Tereshchenko, Oleh, and Nataliia Babiak. "CAUSALITY OF RISKS, COST OF EQUITY AND SHADING OF THE ENTERPRISE INCOME." Baltic Journal of Economic Studies 6, no. 2 (May 15, 2020): 61–68. http://dx.doi.org/10.30525/2256-0742/2020-6-2-61-68.
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The scandals with concealment of income by large companies in tax havens, the unresolved problem of estimating the size of the shadow economy, and its high share in emerging markets (EM) make issues of the methodology for calculating the shadow income of enterprises relevant for today. The aim of the study is to substantiate the method for calculating the scope of shadowing of legal business income based on the method of shadow rates of costs on invested (equity) capital. The authors construct a two-factor linear regression, which enables to test the hypothesis of the effect of the expected rate of return and return on equity at the shadow economy level. The regression analysis confirms a negative correlation between ROE and the shadow economy level. There is a positive correlation between the risks of investing in equity, which are reflected in the expected rate of return on capital, and the total income shadowing. The regression-correlation analysis of the dependence of the shadow income of enterprises on these factors confirms a similar pattern. Comparison of the obtained values of the shadow income of enterprises in Ukraine with alternative estimates of the shadow economy reveals a higher sensitivity of the proposed method to changes in country risks, as well as to decisions aimed at improving business conditions. It is confirmed that the exacerbation of risks automatically reflects on the expectations regarding the return on investment and on the official declaration of income. Therefore, the shadow economy reduction is related directly to a set of measures aimed at minimizing the risks of business activities.
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Shkulipa, Liudmyla. "METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”." Economic Analysis, no. 30(4) (2020): 182–94. http://dx.doi.org/10.35774/econa2020.04.182.
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Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
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Bitton, Asaf, Jocelyn Fifield, Hannah Ratcliffe, Ami Karlage, Hong Wang, Jeremy H. Veillard, Dan Schwarz, and Lisa R. Hirschhorn. "Primary healthcare system performance in low-income and middle-income countries: a scoping review of the evidence from 2010 to 2017." BMJ Global Health 4, Suppl 8 (August 2019): e001551. http://dx.doi.org/10.1136/bmjgh-2019-001551.
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IntroductionThe 2018 Astana Declaration reaffirmed global commitment to primary healthcare (PHC) as a core strategy to achieve universal health coverage. To meet this potential, PHC in low-income and middle-income countries (LMIC) needs to be strengthened, but research is lacking and fragmented. We conducted a scoping review of the recent literature to assess the state of research on PHC in LMIC and understand where future research is most needed.MethodsGuided by the Primary Healthcare Performance Initiative (PHCPI) conceptual framework, we conducted searches of the peer-reviewed literature on PHC in LMIC published between 2010 (the publication year of the last major review of PHC in LMIC) and 2017. We also conducted country-specific searches to understand performance trajectories in 14 high-performing countries identified in the previous review. Evidence highlights and gaps for each topic area of the PHCPI framework were extracted and summarised.ResultsWe retrieved 5219 articles, 207 of which met final inclusion criteria. Many PHC system inputs such as payment and workforce are well-studied. A number of emerging service delivery innovations have early evidence of success but lack evidence for how to scale more broadly. Community-based PHC systems with supportive governmental policies and financing structures (public and private) consistently promote better outcomes and equity. Among the 14 highlighted countries, most maintained or improved progress in the scope of services, quality, access and financial coverage of PHC during the review time period.ConclusionOur findings revealed a heterogeneous focus of recent literature, with ample evidence for effective PHC policies, payment and other system inputs. More variability was seen in key areas of service delivery, underscoring a need for greater emphasis on implementation science and intervention testing. Future evaluations are needed on PHC system capacities and orientation toward social accountability, innovation, management and population health in order to achieve the promise of PHC.
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Grontkowska, Anna, Barbara Gołębiewska, and Monika Gębska. "THE CONCEPT OF SUSTAINABLE AGRICULTURE EVALUATED BY AGRICULTURAL PRODUCERS DEPENDING ON FARM INCOME." Annals of the Polish Association of Agricultural and Agribusiness Economists XXII, no. 4 (December 18, 2020): 84–93. http://dx.doi.org/10.5604/01.3001.0014.5959.
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This study aims to estimate the knowledge about sustainable agriculture and its implementation as part of farm practice, depending on a subjective evaluation of farm income status. Moreover, an attempt has been made to determine the importance of benefits for the environment, community, and farmers resulting from the implementation of this concept, in the opinion of farmers declaring a varying income status. The research carried out in 2019 for a sample of 291 farms using an interview questionnaire states that a more favourable subjective evaluation of own income status was connected with a more significant share of farmers formally declaring to know the concept of sustainable agriculture and the methods of this agricultural system. The research shows the following ranking of environmental benefits: water protection against pollution, reduced emission of greenhouse gases, reduced consumption of energy from non-renewable sources, and increased biodiversity in the natural environment. No distinct diversification was observed regarding presented groups according to age and declaration of income status evaluation. As regards benefits for the community in general, the succession was as follows: the production of safer foods, improvement of working conditions in a farm, improvement of farm animal welfare and better attractiveness of rural areas. However, this hierarchy differed depending on income status evaluation. As regards farmer benefits, the developed ranking showed minor diversification of the average position (rank) of individual advantages (ease sale of products, better farm productivity, improved soil condition, acquired knowledge and experience), which primarily resulted from different preferences of respondents depending on their income status.
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Ristevska, G., D. Rajchanovska, T. Jovanovska, and B. Dejanova. "Low Income Deteriorates Quality of Life in Early Breast Cancer Survivors." European Psychiatry 41, S1 (April 2017): S670—S671. http://dx.doi.org/10.1016/j.eurpsy.2017.01.1147.
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BackgroundPatients who have survived cancer and have lower socio-economic status, are more likely to leave the workforce. Financial problems are widespread among many of the breast cancer survivors, but their effect on the quality of life are not sufficiently explored. The aim of this study is to assess the effect of low income onto quality of life in early breast cancer survivors.MethodsIn this study, 214 consecutive early female breast cancer patients, with mean age of 60 years (range 30–90), were interviewed for psycho-social aspects, depression (MINI) and quality of life (EORTC QLQ-Core 30 and BR-23). All patients were cancer free at the moment of interview and all initial oncological treatments were completed. Monthly net family income distribution was: ≤150 euro 58 patients (27.1%); income between 150–500 euro 116 patients (54.2%); ≥500 euro 40 patients (18.7%).ResultsPatients with income ≤150 euro, compared to patients with income ≥500 euro, had statistically significant worse global health status (60.2 ± 27.9 vs. 80.2 ± 19.2; P = 0.0007); worse physical functioning (80.3 vs. 69.1; P < 0.001); worse role functioning (92.9 vs. 78.7; P = 0.009); worse sexual functioning (P = 0.019); more severe fatigue (38 vs. 23; P = 0.01), nausea/vomitus (P = 0.041), appetite loss (18.4 ± 7.5). Major depression was diagnosed in 35 patients. Depressed patients have less income than not depressed patients (23.3% vs. 14.41%), but the difference did not reach statistical significance.ConclusionsLower income negatively affects many aspects of quality of life. Specific interventions are needed for cancer survivors with lower socio-economic status to preserve and improve the quality of life.Disclosure of interestThe authors have not supplied their declaration of competing interest.
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Sugaya, Nagisa, Tetsuya Yamamoto, Naho Suzuki, and Chigusa Uchiumi. "Social isolation and its psychosocial factors in mild lockdown for the COVID-19 pandemic: a cross-sectional survey of the Japanese population." BMJ Open 11, no. 7 (July 2021): e048380. http://dx.doi.org/10.1136/bmjopen-2020-048380.
Повний текст джерелаАнотація:
ObjectiveThis study investigated the sociodemographic, behavioural and psychological characteristics of socially isolated individuals during the ‘mild lockdown’ period of COVID-19 in Japan.DesignA cross-sectional study.SettingThe seven prefectures where the emergency declaration was first applied in Japan.ParticipantsWe collected data on 11 333 individuals (52.4% women, 46.3±14.6 years) living in the seven prefectures where the emergency declaration was first applied. The online survey was performed between 11 May and 12 May 2020, in the final phase of the state of emergency.Primary outcome measuresLubben Social Network Scale (LSNS-6)ResultsWe found that male sex (95% CI 1.60 to 1.98), middle age (95% CI 1.55 to 1.93) and lower income (eg, annual household income <2.0 million: 95% CI 2.29 to 3.54) predicted social isolation; being a student was a protective factor against social isolation (95% CI 0.26 to 0.62). In the comparisons of each item of the LSNS-6 by sociodemographic characteristics, men were more likely to have fewer people to talk to about their personal problems (95% CI −0.37 to −0.28) and to seek help from (95% CI −0.39 to −0.30), and the middle-aged group had a lower social network of friends. Additionally, social isolation was associated with decreased online interaction with familiar people (95% CI −1.28 to −1.13) and decreased optimistic thinking under mild lockdown (95% CI −0.97 to −0.86).ConclusionsWe identified the sociodemographic and psychological characteristics associated with social isolation under mild lockdown. These results are expected to be a useful resource for identifying which groups may require intervention to improve their social interactions in order to preserve their mental health during the pandemic.
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Enumah, Zachary Obinna, Ralph Morton Bolman, Peter Zilla, Percy Boateng, Barry Wilson, A. Sampath Kumar, Taweesak Chotivatanapong, et al. "United in earnest: first pilot sites for increased surgical capacity for rheumatic heart disease announced by cardiac surgery intersociety alliance." European Journal of Cardio-Thoracic Surgery 59, no. 6 (April 8, 2021): 1139–43. http://dx.doi.org/10.1093/ejcts/ezab145.
Повний текст джерелаАнотація:
Abstract OBJECTIVES Rheumatic heart disease (RHD) affects >33 000 000 individuals, mostly from low- and middle-income countries. The Cape Town Declaration on Access to Cardiac Surgery in the Developing World was published in August 2018, signalling the commitment of the global cardiac surgery and cardiology communities to improving care for patients with RHD. METHODS As the Cape Town Declaration formed the basis for which the Cardiac Surgery Intersociety Alliance (CSIA) was formed, the purpose of this article is to describe the history of the CSIA, its formation, ongoing activities and future directions, including the announcement of selected pilot sites. RESULTS The CSIA is an international alliance consisting of representatives from major cardiothoracic surgical societies and the World Heart Federation. Activities have included meetings at annual conferences, exhibit hall participation for advertisement and recruitment and publication of selection criteria for cardiac surgery centres to apply for CSIA support. Criteria focused on local operating capacity, local championing, governmental and facility support, appropriate identification of a specific gap in care and desire to engage in future research. Eleven applications were received for which 3 finalist sites were selected and site visits conducted. The 2 selected sites were Hospital Central Maputo (Mozambique) and King Faisal Hospital Kigali (Rwanda). CONCLUSIONS Substantial progress has been made since the passing of the Cape Town Declaration and the formation of the CSIA, but ongoing efforts with collaboration of all committed parties—cardiac surgery, cardiology, industry and government—will be necessary to improve access to life-saving cardiac surgery for patients with RHD.
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Kraef, Christian, Pamela Juma, Per Kallestrup, Joseph Mucumbitsi, Kaushik Ramaiya, and Gerald Yonga. "The COVID-19 Pandemic and Non-communicable Diseases—A Wake-up Call for Primary Health Care System Strengthening in Sub-Saharan Africa." Journal of Primary Care & Community Health 11 (January 2020): 215013272094694. http://dx.doi.org/10.1177/2150132720946948.
Повний текст джерелаАнотація:
Strengthening Primary Health Care Systems is the most effective policy response in low-and middle-income countries to protect against health emergencies, achieve universal health coverage, and promote health and wellbeing. Despite the Astana declaration on primary health care, respective investment is still insufficient in Sub-Sahara Africa. The SARS-CoV-2019 pandemic is a reminder that non-communicable diseases (NCDs), which are increasingly prevalent in Sub-Sahara Africa, are closely interlinked to the burden of communicable diseases, exacerbating morbidity and mortality. Governments and donors should use the momentum created by the pandemic in a sustainable and effective way by pivoting health spending towards primary health care.
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Koval, Natalia. "PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS." Three Seas Economic Journal 2, no. 3 (September 30, 2021): 30–37. http://dx.doi.org/10.30525/2661-5150/2021-3-5.
Повний текст джерелаАнотація:
The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at the same time – concise. The composition and reporting structure of farms depends on the one hand on the types of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity, it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence, among which it is worth noting the specialization, the number of business transactions, the system of taxation of the farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs are revealed. A farm as a legal entity compiles the same reports as a regular agricultural enterprise. A farm (natural person-entrepreneur) prepares reports as an ordinary natural person-entrepreneur. Peculiarities of formation and submission of tax reporting are investigated. If the farm is on the general system of taxation, it is obliged to file a declaration of income tax (the form approved by the order of the Ministry of Finance dated 20.10.2015 № 897 as amended). Taxpayers who are registered during the reporting (tax) year (newly created) pay income tax on the basis of an annual tax return for the period of activity in the reporting (tax) year. If the farm is on a simplified taxation system, it will submit, depending on the selected group, either a declaration of a single taxpayer of the third group (legal entity), or a declaration of a single taxpayer of the fourth group (form of declaration approved by order of the Ministry of Finance from 19.06.2015 № 578 with changes). It is established that farms that own or rent wells and are required to report in accordance with IFRS. Such reporting is subject to publication together with the auditor's report on its website (in full). The impact of qualitative characteristics of reporting and the principles of its formation on the completeness of economic processes and features of economic activity in the reporting system.
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Medeiros, Hugo Augusto Vasconcelos, Ruy De Deus E Mello Neto, and Alfredo Macedo Gomes. "Limites da lei de cotas nas universidades públicas federais." education policy analysis archives 24 (January 17, 2016): 6. http://dx.doi.org/10.14507/epaa.24.2200.
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The paper analyzes if the devices in Brazilian quota law are sufficient to guarantee the aims of the affirmative action, in order to promote democratic access to higher education through a fair redistribution of reserved spots. Firstly, we consider the racial self-declaration as a criterion to decide access to the quota; secondly, the technical difficulties and the possibility of competition inter and intragroup; thirdly, the difference between the percentages of blacks, pardos, indigenes (PPI) and low income students in general population, and the percentages of blacks, pardos, indigenes (PPI) and low income students in the socioeconomic strata used by quota law to define the reserved spots. The criteria for reserved spot distribution comprehend not only the obligation of study all the high school in a public institution, but also devices for calculus of the groups with access with reserved spots, according to four classifications: I-a: students from public middle schools, with per capita family income equal or less than 1,5 minimum wage, and PPI; I-b: students from public middle schools with per capita family income equal to or less than 1,5 minimum wage, no PPI; and II-a: students from public middle schools with per capita family income above 1,5 minimum wage, PPI; II-b: students from public middle schools with per capita family income above 1,5 minimum wage, no PPI. Metodologically, we analyzed documents related to the quota law process, and comparative quantitative analisys of the educational and demographical census is made. We conclude that despite its importance as a landmark to affirmative actions in higher education, quota law doesn’t have the necessary conditions to guarantee a fair distribution of the reserved spots.