Administrative Cooperation Research Articles

Article: Is the Privilege Too Privileged? the Orde van de Vlaamse Balies Case Revisited

The objective of this article is to analyse the concept of the legal professional privilege in the field of taxation. First, the Orde van de Vlaamse Balies case is examined in which the CJEU struck down an element of the mandatory disclosure regime contained in the fifth amendment to the Directive on Administrative Cooperation (DAC 6) as it was considered a disproportionate infringement of the legal professional privilege. The article challenges whether the CJEU was correct in simply further developing its own and the ECtHR’s precedence to reach the conclusion that all activities of lawyers as targeted by the DAC 6 fall within the scope of the strengthened protection of legal professional privilege. Additionally, it is concluded that the CJEU insufficiently took into account the DAC 6’s broader goals. Next, the article investigates ethical considerations concerning legal professional privilege, discussing particularly how it should be delineated in the field of taxation. The article concludes that the scope of legal professional privilege should not be expanded to include the activities of lawyers in tax planning.

Alternatives to Public Procurement: Free Choice in Marketised Social Services – Legal Challenges Illustrated via Long-Term Care

In light of Europe’s ageing population, the article explores the legal dimensions to freedom of choice within marketised social services, especially in the context of long-term care. It offers critical analysis of the implementation of the free-choice model in Estonia within the framework of European Union public-procurement law and Estonian law on administrative co-operation. The landscape has been a legal ‘no man’s land’ somewhat: this demand-based model with an unlimited number of providers falls outside the traditional public-procurement framework, and how the general principles for transfer of public tasks to the private sector might apply to a free-choice model, which does not entail explicit ‘transfer’, has remained unclear. Although the Estonian care reform of 2023 established a funding model, it did not resolve the legal uncertainties surrounding public–private co-operation and user rights. As care homes in Estonia are largely run by the private sector, vague legal regulation and weak state supervision pose a threat to access, the care services’ quality, and their economic efficiency. Drawing on international comparisons with the Nordic countries, the article warns against uncritical adoption of market-based models, stressing the need to balance the roles of public authorities and private providers. The paper underscores the crucial role of legal professionals in ensuring that public–private co-operation for social services upholds both individuals’ fundamental rights and public interests.

Implementasi Metode Waterfall untuk Membuat Antarmuka pada Aplikasi Koperasi Simpan Pinjam Berbasis Mobile

Current technological developments have penetrated various sectors of human daily activities, almost every human activity is supported by technology that functions to facilitate the completion of work, starting from things that seem trivial to quite complicated work. Therefore, Banjar Tri Parartha residents who have a business unit in the form of a savings and loan cooperative with funds from member contributions, run it by carrying out cooperative principles to help the economic movement of its citizens based on the principle of family. At this time the process of recording, calculating to the reporting process is still done conventionally, so that cooperative administrators are quite busy every time they make an accountability report that is carried out every year. By running the analysis and design process in the application creation stage using the waterfall method. So in the interface design it is adjusted to what is needed by the cooperative. It is hoped that this research can be a reference in making applications as the next stage. By using the application design starting from the recording stage, processing calculations and presenting reports, it is hoped that all stakeholders will find it easier to monitor and obtain cooperative financial information, so that the transparency of cooperative funds can provide certainty for its members.

Penguatan Akuntabilitas Pengurus Koperasi Melalui Sosialisasi PERMENKOP Nomor 2 Tahun 2024 Di Koperasi Kabupaten Subang

This Community Service Program aims to improve accounting literacy among cooperative administrators in Subang Regency, especially in understanding the differences between the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) as regulated in the Regulation of the Minister of Cooperatives and SMEs Number 2 of 2024. This Regulation requires the implementation of new accounting policies in cooperatives no later than early 2025 to avoid administrative sanctions. The methods used in this program include the preparation, implementation, and evaluation stages. Preparation includes selecting participating cooperatives, namely Dekopinda Subang member cooperatives, and creating training modules. The implementation stage involves socializing accounting policies to participants through a combination of theory and practice, followed by pre-tests and post-tests to assess improvements in accounting literacy. The results of this program show an increase in participants' understanding of the new accounting policies, which are expected to improve the accountability and financial performance of cooperatives in Subang Regency.

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

PurposeThis study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.Design/methodology/approachThis paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.FindingsThe review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.Practical implicationsThis paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.Originality/valueThis paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

Commission

This overview highlights the Commission’s (i) publication of the opinion of the European Economic and Social Committee supporting BEFIT, (ii) closing of the infringement procedure against Ireland on the transposition of cross-border payment service provider obligations, and (iii) request for feedback on the functioning of the Administrative Cooperation Directives.

Совершенствование налоговой политики России в сфере международного налогообложения

Given the need for the Russian Federation to adapt to sanctions and increase its resilience to new challenges, there is an urgent need to improve tax policy in the sphere of international taxation. This article proposes several conceptual approaches to protecting Russia's tax interests and ensuring its sovereign rights in the international tax sphere. In this regard, the authors conduct an empirical assessment of the consequences for Russia of foreign initiatives to distribute global profits between jurisdictions in the context of the country’s limited participation in traditional information exchange. The assessment addressed the areas of international exchange of tax information and procedures for resolving international tax disputes. The authors suggest measures to counter the erosion of the national tax base in the context of limited cooperation and collaboration in tax administration. Once we have clarified the current multilateral and bilateral international tax treaties with states that have not imposed sanctions on Russia, we will be able to assess the country's attractiveness to investors from these countries and understand the practical implications of the findings.

دور أدوات الذكاء الصناعي في تعزيز أساليب إدارة الموارد البشرية: دراسة تطبيقية لعينة من الجامعات الأهلية - جامعة الإمام الصادق وجامعة القلم

We specialize in searching for artificial intelligence tools combined in their three dimensions (Workday, ADP Workforce, WFM) in the field of administrative cooperation for human resources management (distinctive electronic communication method, talent management method, diverse skills development method) in Artica private universities, and the goal of the appropriate situation has been identified. The hypothetical, which was placed within scientific learning for my learning, then formulating research hypotheses and testing them using compatible statistical methods and using the statistical program (SPSS). In general, descriptive models were adopted to explain the specialized and analytical frameworks for the research movements, so that the study population consisted of employees at the two universities at the three administrative levels, and the sample size was (61) individuals from managers and directors of departments, divisions, and the three administrative units. The research reached several results, the most important of which was the existence of a significant correlation between smart tools and human resources management methods and their dimensions in the technical study community. Finally, I am completely confident in providing the basis for artificial intelligence tools for new operations through procedures for initiating cooperative operations and cooperating with optimal resources in order to advance and maintain survival and continuity, as well as methods of human resources management.

Dietary Anion Cation Difference in Ration of Transition Cows Kept under KPSBU and KPBS Cooperative Administration

Dietary Anion Cation Difference in Ration of Transition Cows Kept under KPSBU and KPBS Cooperative Administration

Navigation of Teaching Practicum Challenges An Emerging Perspective of Pre-Service Teachers

This research explored the challenges prospective teachers face during the teaching practicum at the University of Education, Attock Campus. The study adopted a qualitative descriptive phenomenological design. A census sampling strategy was deployed comprising 67 prospective teachers. Data collection employed a self-developed open-ended questionnaire, validated through expert evaluations and a pilot study. The collected data were analyzed by thematic analysis (Braun & Clarke, 2012). To ensure the rigor of thematic analysis, inter-coder reliability was established. The study delimited its geographical scope to the University of Education Attock Campus and focused on B.Ed. (Hons) 4-year teacher education program seventh-semester participants. Theoretical underpinning was drawn from the constructivist perspective. Results show that prospective teachers faced diverse challenges during their teaching practicum. These challenges included placement, orientation, classroom management, administrative cooperation, lesson planning and implementation, workload, evaluation process, transportation, feedback, school timetable, portfolio, evaluation processes, and inadequate facilities. Despite these challenges, prospective teachers highlighted the importance of supervision, modern teaching methods, and improved resources. Enhancing the teaching practicum involves setting up laboratory schools with theory-practice integration, immersive classroom experiences, and applied teaching techniques.

Pelatihan Dasar Penyusunan Laporan Keuangan Koperasi Perhutani di Saradan

Lack of understanding of cooperative accounting, namely Financial Reports, is a problem that needs to be faced by forestry cooperatives, this problem is the background for the training activities carried out. The aim of this activity is to increase understanding and knowledge about cooperative financial reports for cooperative administrators and employees both conceptually and technically. The location of the activity is at the Perhutani Saradan Cooperative. The method used in this training activity is lecture and discussion. Carrying out this training activity provides benefits in increasing understanding and knowledge of financial reports conceptually and technically and can then be carried out to support business activities in cooperatives. The results of the evaluation of training activities show that the level of understanding of the material presented is very good. Considering the great benefits provided by training activities, the same training can be carried out in organizations or community groups such as MSMEs so that it can contribute to increasing their knowledge in managing finances more effectively and efficiently.

The Impact of the DAC7 Directive on the Functioning of Platforms and Platform Operators, from the Perspective of the Legal Model of Their Collaboration with Individuals

Abstract In order to achieve the main objective of sealing the tax system, Council Directive (EU) 2021/514 of 22 March 2021 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC7) introduces an obligation to report income obtained by sellers via a digital platform in one of the Member States. However, the implementation of the provisions of DAC7 in the field of reporting also has non-fiscal consequences. The DAC7 Directive interferes in the way sales platforms function, imposing additional obligations on them which are closer to models of cooperation in employer–employee relations than in B2B relations.

The significance of the Council of Europe’s governance tool “Territorial and cross-border cooperation” for regional development: Literature review

Pursuing the best European standards and practices of public administration and good governance of territorial and cross-border cooperation to strengthen the potential and institutional capacity of communities and regions of Ukraine is among the priority tasks of Ukraine’s regional policy and European integration course. Therefore, the purpose of the present article is to determine directions for improving the public management mechanism of regional development of territorial communities and regions of Ukraine by applying good governance standards and tools of the Centre of Expertise for Good Governance of the Council of Europe based on the expertise of the Association of European Border Regions. The following scientific methods have been applied in the course of the research: historical, logical and generalization, enabling us to investigate the state and expertise of developing scientific and theoretical provisions, as well as actions taken by subjects and participants of regional policy when developing good governance of territorial and cross-border cooperation. It has been discovered that one of the ways to improve the public management mechanism of the regional development of communities and regions is the introduction of the cyclical mechanism of good governance of the Council of Europe, which consists of: development of standards; creation of tools, recommendations, reports, manuals; research of best practices (golden triangle of good governance “standards – tools – practice”). The necessity of further formulation of directions for improving the public management mechanism of regional development of communities and regions of Ukraine through interaction and partnership with the Association of European Border Regions has been substantiated. Conducting a scientific and theoretical study of the standard and toolkit of good governance “Territorial and cross-border cooperation” of the Council of Europe, as well as the study of the Association of European Border Regions practices have made it possible to focus on the implementation of the standard and toolkit of good governance “Territorial and cross-border cooperation” at the local and regional levels. The results of the research can have practical value for representatives of public authorities and the public sector to update local and regional development strategies based on the implementation of good governance standards and tools

Common policies of the European Union

Common policies of the European Union

International collaboration in public governance: assessing the role of collective initiatives and organisations

In the context of increasing globalization, rapid technological change, and the spread of complex issues such as transnational terrorism, climate change, mass migration due to armed conflicts, and the consequences of pandemics, international cooperation becomes a necessity. Public administration can no longer operate in isolation from global events and challenges, and understanding the role of international organizations and joint projects in shaping and implementing policies becomes critically important. Addressing complex problems requires joint efforts and resources, making the topic of international cooperation in governance relevant and necessary for research. The paper analysed various aspects of the role of international organizations and joint projects in policy formation, strategy development, and solving complex problems. Special attention is paid to cooperation mechanisms that strengthen institutional ties between countries and promote interaction in areas such as economics, politics, social affairs, and ecology. Additionally, by examining specific programmes, projects, and initiatives, the article highlights the importance of international cooperation as a tool for achieving common goals and addressing global challenges. Thus, international cooperation in public administration is not only relevant but also necessary for effectively responding to contemporary challenges and achieving common goals on a global scale. In turn, international organizations and joint projects facilitate coordination among different states, which helps avoid duplication of efforts and maximise the efficient use of resources. They also contribute to strengthening international relations and building trust between countries, promoting stability and peace in the world.

Pengaruh Budaya Organisasai Terhadap Kinerja Pengurus Koperasi Unit Desa di Kabupaten Barito Kuala

This study aims to determine the effect of organizational culture on the performance of village unit cooperative administrators in Barito Kuala Regency. Descriptive quantitative research method with a sample of 37 administrators. Data collection techniques using observation, interviews, questionnaires and documentation. Data analysis using descriptive statistics, classical assumption analysis, simple regression analysis, hypothesis testing and the coefficient of determination. Based on the results of hypothesis testing that has been done, it shows that organizational culture affects performance. A good organizational culture can be achieved by implementing work rules that must be obeyed by all administrators, being thorough, results-oriented, establishing good cooperation between administrators, providing encouragement and assistance to fellow administrators and appreciating every achievement that has been successfully carried out.

Development of Flip Book-Based Cooperative Training Module to Enhance The Creative Character of Cooperative Administrators

Cooperatives play a key role in supporting the growth and progress of micro, small, and medium enterprises (MSMEs) in various economic sectors. Training can be done to develop the quality of human resources, including training and developing the creative way of thinking of cooperative administrators. This research aims to produce a flip book-based cooperative training module to improve the creative character of cooperative administrators. The research method used is research and development. The modified model used is the ADDIE design. Evaluation by experts and individual trials of the training module resulted in recommendations for revision, receiving a rating of "very good." Research data came from 23 representatives of cooperative administrators who participated in the training, with small group test results also reaching the "very good" category. Data collection was carried out through interviews, group discussions (FGD), consultation with experts, and the distribution of questionnaires. The results of the field trial showed that the flip book-based training module significantly improved the creative thinking abilities of the training participants. Thus, the research results conclude that the flip book-based cooperative training module has been tested for its feasibility and can be effectively used in basic training for cooperative administrators to improve creative character. The increase in creative character can be seen from comparing the pre-test and post-test scores of the training participants. The average pre-test score for training participants before using the flip book-based training module media was 7.36, while the average post-test score for training participants after using the flip book-based training module was 8.23. The students' pre-test and post-test gain test results obtained a score of 69.35% in the "quite effective" category. The increase in creative character can also be seen from the results of the creative character questionnaire for cooperative administrators, which had a percentage value of 81.25% or was categorized as very strong. This means there is a very strong increase in the creative character of cooperative management after attending the training.

Innovative Approaches to English Language Teaching in Indonesian Public Islamic Schools: Insights and Challenges

Background: In Indonesia's public Islamic secondary schools, English Language Policy and Planning (ELPP) faces challenges such as resource limitations, a lack of qualified educators, and a non-standardized curriculum. However, despite these challenges, compared to ASEAN peers like the Philippines, Indonesia's approach lacks focus on student-centered learning, underscoring the need for enhanced ELPP strategies. Methodology: Four English language teachers and one headmaster participated as respondents in this research to provide comprehensive data findings. Data were collected through interviews conducted over the course of one month, employing guided questions. Subsequently, descriptive analysis was utilized to analyze the data. Findings: English's mandatory integration in secondary education, especially in Madrasah Tsanawiyah, highlights its crucial academic role. Analyzing educational policies and curricular shifts, from competency-based to the Merdeka curriculum, showcases Indonesia's deliberate push for English proficiency. Interviews stress the Merdeka Curriculum's CEFR alignment, prioritizing student empowerment through learner-centered methods and technology. Despite efforts, challenges remain in public Islamic schools, with teachers advocating for supportive environments due to limited exposure and resources. Conclusion: The complex nature of these challenges necessitates the cooperation of politicians, educators, and administrators to establish an atmosphere that promotes successful English language acquisition while also honoring Indonesia's distinct cultural and linguistic diversity. Originality: This study uniquely explores ELPP in Indonesia's public Islamic secondary schools, highlighting the balance between English proficiency and cultural preservation, offering fresh insights into the ELPP discourse in a multicultural and multilingual context.

Counseling on Cooperative Management as a Driving Force for Economic Empowerment at the Sukamiskin Islamic Boarding School Bandung

This Community Service aims to provide understanding to cooperative administrators and students at the Sukamiskin Islamic Boarding School regarding the benefits and effective management strategies of cooperatives. The method used in this research is interviews and direct observation of cooperative administrators and students involved in cooperative activities. The research results show that counseling about cooperative management is very important to increase the understanding and skills of cooperative administrators and students in managing cooperatives. In this outreach, information and training is provided regarding the basic principles of cooperative management, financial planning, risk management and marketing of cooperative products. With this outreach, it is hoped that cooperative management at the Sukamiskin Islamic Boarding School can become more effective and have a positive impact on community economic empowerment. Cooperative administrators and students will become more competent in managing cooperatives, so that they can generate better income for their members. Counseling on cooperative management as a driving force for economic empowerment at the Sukamiskin Islamic Boarding School, Bandung City is very important to increase the understanding and skills of cooperative administrators and students in managing cooperatives. It is hoped that this counseling can provide significant benefits in increasing the income and welfare of cooperative members.

Pelatihan Pengelolaan Keuangan bagi Pengurus Koperasi di Kabupaten Purwakarta

Financial management is very important in cooperative business activities, considering that financial reports are a form of accountability to the management stakeholders especially to members as owners. The financial report must at a minimum describe the condition of assets, liabilities, and capital stated in the balance sheet report and transaction activities with members and non-members as well as costs incurred which are stated in the business results calculation report (PHU). Cooperative financial reports must be well understood by cooperative administrators so that they can account in writing for all cooperative business activities carried out accurately. Considering the very importance of financial reports, it is necessary to provide training in preparing financial reports on an ongoing basis. The training was held by the Purwakarta Regency Cooperatives and Small and Medium Enterprises Service.