When Taxes Tell Stories: A Document Cluster of Tax Registers from the Southern Fayyūm

The article is devoted to the introduction into scientific circulation of a source on the history of Lviv land of Ruthenian Voivodeship – the tax register of Zolochiv private estate from 1598. So far, this is the only identified register of settlements that certifies that tax collection in the Kingdom of Poland was performed in that year. In the fund of the Crown Treasure Archive of the Central Archives of Historical Records in Warsaw (where most of the land tax registers are kept), no tax register for 1598 has been found. The researched document represents the list of 57 settlements in the eastern part of Lviv land, united into a single private estate with its center in the town of Zolochiv. During the 16th century, it belonged to the Górka, Czarnkowski, and Zborowski families. Shortly after the tax collection in 1598, Marek Sobieski, the grandfather of King Jan III Sobieski of Poland, became the estate owner. The register, along with the names of settlements, lists specific categories of the population, infrastructure facilities, the number of houses (in Zolochiv), the area of settlements in the „aratra” („plows”; an archaic unit of measurement), as well as the amount of tax. In the process of comparing the information presented in the document with similar data in other tax registers of Lviv land of the second half of the 16th century, a number of features were revealed. Thus, the register from 1598 provides incomplete information about local infrastructure (no data on taverns and distilleries; churches are mentioned only twice) and specific categories of the population (no rural artisans) but contains the first mentions of several settlements (Dumivtsi, Pudlivtsi, Tovstiv) and change of their status (the town of Adrinopil, which became a village). The article is accompanied by the publication of the document based on a copy in the book of the Lviv City Court, which is stored in the Central State Historical Archives of Ukraine in Lviv. The names of settlements are identified in square brackets.

This paper illustrates the sources and methods for reconstructing social mobility in the rural communities of the Republic of Venice, focusing on the territory of Vicenza. Vicenza was consistently subject to neighbouring powers during the Middle Ages, fostering the development of rural communities that gradually gained significant autonomy from the provincial city. Venice recognized and promoted this autonomy after taking control of the Mainland in the early fifteenth century. Tax collection was largely entrusted to local communities, which had considerable freedom in managing their tax registers. Some of these registers, characterized by annual revisions, allow us to analyse social mobility with high detail and precision through methodologies developed within the SMITE project.

The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of this aspect in tax reporting also requires the accountant to rationally organize accounting and correctly display the available information. Therefore, it is extremely necessary to understand these issues in detail, because an error in accounting can lead to fines from the regulatory authorities. Along with keeping accounting records, in particular financial and management, there is a need to keep tax records. The need for another type of accounting is related to the difference in information obtained as a result of the accounting process. To date, taxes are an indispensable part of the financial economy of any state, since with their help a significant part of the revenues of the budgets of various levels is formed. Taxes are used to finance the creation and development of public goods. Tax accounting is an integral part of tax administration. Namely, he acts as a subject of administration for him. in particular, electronic documents, accounting and tax registers, financial and tax reporting, which contain information for a certain period and are subject to control (inspection) in connection with the payment of taxes, fees (mandatory payments) and to which control actions of administrators are directed.

The article highlights the concepts and tasks of tax accounting, examines its basic organizational principles, reveals the peculiarities and relevance of tax accounting in the activities of enterprises. In the course of the study, it was established that tax accounting must be considered as an independent accounting system designed for establishing, recording, accumulating, summarizing, storing and transmitting information necessary for determining the amounts of tax liabilities, by compiling primary documentation, tax registers and tax reporting in order for taxpayers to fulfill their tax obligations. Since in the process of organizing tax accounting, the interests of the state intersect with the interests of business entities and citizens – taxpayers, the harmonization and balancing of such interests creates prerequisites for revitalizing the economy, achieving social stability in society, and improving the material situation of the population. In modern conditions, rethinking the conceptual foundations of economic sciences related to accounting, reporting and auditing of tax payments is relevant. One of the main conditions for the effective operation of the enterprise is the timely and accurate accounting of tax transactions and their reflection in tax reporting. The correct approach to the reflection in the tax accounting of the taxpayer's transactions is the basis of their correct reflection in the tax reporting. Tax accounting is a relatively new phenomenon in Ukraine and quite controversial in view of its existence in general as a separate system or subsystem of accounting and its relationship with accounting as a complete system. Tax accounting is conducted for the formation of complete and reliable information about business transactions carried out by the payer during the reporting period for the purpose of taxation, as well as providing information for internal and external users to control the accuracy of calculation, completeness and timeliness of tax transfers. Currently, tax accounting is too complicated, and therefore needs improvement. Given the subordination of accounting support to the requirements of tax reporting, which in turn is caused by the variety of taxes, fees and payments, such an improvement is possible only if the system of corporate taxation is simplified.

PurposeThis study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has grown both in population and in physical extent resulting to increased demand for urban services. The city faces challenges of adequate infrastructure service provision against increasing demand. Property taxation if fully exploited can be a major source of city government revenue, which has been dwindling.Design/methodology/approachLiterature review of property tax bases in the world and examination of best practices was done to highlight the inadequacies of property tax base administration in Nairobi. Primary data were gathered through interviews of officers in Nairobi City involved in the land rating process. Secondary data were obtained through documentary search and field survey of the study area.FindingsThe study established that Nairobi relies on a dual system of taxation, namely, site value rating and area rating. Tax is on vacant land only and excludes improvements. There are many legal exemptions and administrative exclusions from the tax base. The property tax registers do not include all the taxable properties and there is no regular updating of the tax registers. Nairobi relies on an outdated valuation roll whose values have no relation to the current market values.Research limitations/implicationsThese factors have resulted to a narrow tax base, which affects the revenue potential of the city and its ability to adequately provide infrastructure services.Originality/valueThis is an original research, which relied mainly on primary data. To establish the property tax bases and the exempt properties in Nairobi, the researchers interviewed the officers at the Nairobi city land valuation and property management directorate using structured questionnaires. To address the third objective on whether the property tax base is complete and all-inclusive, the research relied on primary data. The research population was residential properties in Buruburu, Kilimani and Riruta areas of Nairobi city. The sample data on property details were collected from the Ministry of Land and Physical Planning (MLPP). The researchers then examined the records at the Nairobi City to evaluate whether the properties, which are registered at the MLPP, are charged land rates at the city level and at what amounts. This included properties under site value rating and area rating.

Systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. There are three characteristic problems: the process of registering new taxpayers is not sufficiently targeted on the people and businesses likely to be liable to pay tax; too many (nominal, unproductive) taxpayers are registered; and taxpayer identification (ID) details in the tax register are inaccurate. These problems interact perversely – each exacerbates the others. They will all to a large degree be solved, almost naturally, as a result of: (a) greater digitisation of tax administration generally, and (b) further interfacing between the digital systems of tax agencies and those of other (public sector) organisations, notably cross-government ID databases. But this takes time. There are significant shorter-term registration problems that need policy attention. In part they have not received it yet because these problems are rare in richer countries, which still exercise a huge influence on the tax reform agenda in Africa and other low-income regions. On the basis of recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.

We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data allows us to run placebo tests. Our findings confirm the large negative effects of the pandemic, but shed new light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm sales was larger than on commonly used industrial and service production indexes, larger than the effect on electricity for industrial use, but less than the effect on excise taxes on air travel. The pandemic’s impact on short-term sick pay is large, but unlike tax payments, it does not vary with local infection rates, indicating behavioral responses to more generous rules for sickness insurance during the pandemic.

SPACE AND SOCIETY IN THE MEDIEVAL AND EARLY MODERN CHRZANÓW The thesis concentrates on the sociotopography of the city of Chrzanów. During the period under consideration it was a small city situated in the Kraków Land on the border of Lesser Poland and Silesia. The choice of this city was dictated mainly by the existence of a considerably rich source material. The main part of the source material used for the research consists of the municipal records preserved and stored in the National Archive in Kraków. The collection is comprised of twenty three municipal record books, thirteen of which were thoroughly analysed. One of the records is referred to as the counciltribunal record, two are labelled as the record of the municipal council, and the remaining ten are the records of the municipal tribunal. Apart from the municipal records other sources were used for the research, mainly fragments of the guild records and the guild privileges, records of the episcopal visitations, tax registers, and – essential for the sociotopographical research – city maps from the nineteenth century, including the cadastral map form 1848. The year 1655 marks the end point of the period under consideration, while the starting point is not precisely indicated. The analysis of the spatial and social structures covers a period from the first half of the fifteenth century, but it was also necessary to outline the earlier history of the town, especially the period prior to the location act, and settle the question of the date and circumstances of the location itself. Unfortunately it was impossible to decisively solve the last mentioned problem.

The research regarding revenue analysis and local tax administration in Bogor Regency has purpose to gain more tax revenue obtained by Bogor Regency and to know the implementation of tax administration in managing local tax performed by The Income Service of Bogor Regency. The Local taxes analyzed are Hotel and Restaurant Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, and Mineral Removal and Processing Tax. Analysis of tax revenue was carried out by : first, analyzing local tax performance. second, to know the implementation of local tax administration is by studying tax administratively namely instituion, employees and activities. Analytical result of local tax performance that consist of Tax Effort, Tax Effectiveness and Tax Efficiency. Tax Effort consist of Tax Elasticity which its value is 0.1% and Tax Ratio that its range value from 0.14% untill 41%. Another peformance local tax is Tax Effectiveness that its range value from 1.01 untill 1.16 and Tax Efficiency that its range value is from 20.36% untill 22.49%. The analytical result of the implemntation of local tax administration is as follows : first, there is no job description at each section and subsection. Second, lack of quantity and quality of employees. It lacks of coordination of education and training that are tax and accounting base. Third, lack of coordination with other institution in collecting data and registration. The writer suggest that the local income service office explore more tax revenue by carrying out local tax intensification by enlarging revenur basis, strengthening levy process, improving supervison, improving administrative effectiveness.

Objectives The purpose of this study is to find an effective conflict management method and lead a successful professional life by increasing job satisfaction by verifying the mediating effect of communication ability in the re-lationship between conflict management type and job satisfaction of local education administrative officials.
 Methods To this end, a survey was conducted using the conflict management type scale, communication ability scale, and job satisfaction scale, targeting 404 grade 5 local education administration officials in 2023, and re-gression analysis was conducted using the SPSS WIN 23.0 program and the SPSS Macro.
 Results Research results are as follows. First, the conflict management type of local education administration of-ficials had a significant effect on communication ability. Second, the type of conflict management of local educa-tion administration officials had an effect on job satisfaction. Third, among the conflict management types of local education administrative officials, the cooperation, avoidance, and compromise types had a partial mediating ef-fect in which communication ability had a direct effect on job satisfaction, while the competition type had a com-plete mediating effect with only an indirect effect. However, in the dependent type, communication skills did not mediate job satisfaction.
 Conclusions These results require efforts to convert the conflict management type into a cooperative and com-promise type that seeks to obtain the best interests of both sides of the conflict situation through efficient com-munication skills and to resolve it rationally. This suggests the need for customized education that provides pro-grams that can enhance communication skills according to the conflict management type of the students.

This article studies Dutch East India Company’s interest in Bengal and their relations with local Mughal officials during the seventeenth century. The Dutch faced constant problems with the local officials. The Dutch tried to win favour from the Mughal Emperor in order to carry on its trade smoothly. Therefore, they procured farmans (royal decree issued by emperor) from the Mughal Emperor to reduce custom duties or sought imperial protection and patronage for safe passage of their goods from place to place and very helpful orders ( parwanas, nishans) from several succeeding Subahdars which put the Dutch position in Bengal on a firmer footing. In spite of Imperial farmans and grants, local officials along the Hugli were inclined to hinder the Dutch vessels carrying grain, opium, saltpetre and sugar. However, the Dutch could overcome these difficulties with their own brand of commercial diplomacy, sometimes using threats, at other times with presents and bribes. Seldom did they interfere in the politics of Bengal, preferring always to focus on their trade. Like the Dutch, other European companies were also traded there and established factories in the region of Bengal. The most effectual weapons in the hands of the Company were the system of ‘passports’. Under this system, the European companies insisted that local traders intending to send ships to other ports whether in India or abroad must first obtain their permission in a document called the ‘passport’ or the ‘pass’.

ABSTRACT: The objective of this article is to investigate behaviours related to electromobility in terms of owned vehicle fleets and charging stations in local administration units, the role of zero-emission vehicles in building the image of the administration and the promotion of environmentally friendly behaviours among its employees as at the end of 2022. The completion of the objective was based on surveys of the data collected using the CATI technique from provincial offices (POs) and municipal offices (MOs)[1] of provincial cities. The survey showed that the primary means of transport owned by the entities surveyed are internal combustion engine vehicles. Of these, the largest group is made up of passenger cars – the average age of vehicles at the time of the survey was approx. eight years. In sum, the local administration in the provincial cities is approaching the target value established by law. The average share of BEVs in the passenger vehicle fleet is 9%. In terms of charging station ownership, there were three dominant patterns. There is a perception among respondents that a fleet of environmentally friendly vehicles builds a positive, pro-environmental image of the office, while in none of the offices was there any action to support the environmentally friendly behaviour of employees in terms of travelling to and from work. [1] The survey covered local government administrative units in 16 cities where local government offices are located and involved provincial local government offices (POs) and municipal local government offices (MOs).

Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri, petty clerks) during the Kabo Reform was once again returned to them. Yu Kilchun devised a concept of tax system reform on the premise of the reorganization of the administrative districts into the chu-kun-hyang-ri (state-county-district-village) system. Yu’s idea was to make myŏn (hyang, district) a governing administrative unit, placed under direct government control. To fund the operation of local governments, Yu proposed to create local taxes, chu taxes and hyang. Tax amounts were to be determined by local assemblies, chuhoe and hyanghoe, which were given the authority to deliberate on budget. The authority to review tax sources, levy and collect taxes was given to hyang, a small unit of administrative division. By imbuing this authority to hyang, Yu Kilchun planned to exclude local magistrates and the isŏ class in the tax collection process. Since “Semubu” discusses the reorganization of administrative divisions and local tax administration, as well as local tax system reform, the discovery of this text is significant, as it expands the range of the reform ideas proposed by Yu Kilchun, and furthermore the Enlightenment Party.

The market economy operates by individuals or firms responding to various price signals. These signals become incentives that guide individual behavior and determine output of private sector. Decisionmakers in public sector also respond to signals and incentives, although of a different nature. For example, there are major incentives for local elected officials to avoid property tax increases, while at same time maintaining at least existing levels of public services. A local official's public support, his effectiveness in implementing his programs, and ultimately his reelection chances are influenced by his success in avoiding property tax increases. Traditionally, local officials believe that increasing local property tax base will stabilize or reduce property tax rate. Increased tax base thus becomes a major policy objective of many local governments [Wadsworth 1974] .' The fiscal impact of tax base changes and incentives faced by local government officials are subtly but critically changed by drive for equal educational opportunity. In early 1970s, constitutionality of school finance systems which rely heavily on property tax was challenged in courts throughout nation [Wynkoop 1974]. Plaintiffs argued that such sysoperates by ini s es o ding to various . s si als beco e inceni i i i ual behavior and tems deny equal educational opportunity to children in property-poor districts, since quality of education (defined as expenditures per pupil) is a function of school district wealth.2 It was shown that in spite of fact that property-poor districts tend to tax at higher rates, their expenditures per pupil are considerably less than in wealthy districts which tax at lower rates. In several states, courts ordered educational finance reform, insisting, in words of a Minnesota court, that the level of

How do the characteristics of local officials affect land urbanization bubble? A case study of Hangzhou, China