Compulsory Contributions Research Articles

Possibilities to escape the rental trap

Despite a resurgence of economic activity since the 2008 financial crisis and longstanding government policies promoting homeownership, the percentage of renters has remained stable over the past decade despite most preferring homeownership. This study examines the time required for various rental market groups to save for a down payment on an apartment in the capital area from 2011 to 2022. We also assess the potential impact of a government program allowing certain low-income groups to set aside just 5% of a property’s price as a down payment. The focus is on people in the lowest 20th percentile group. Using data on wages, taxes, compulsory pension contributions, and spending patterns, we analyze how much each group can realistically save, considering both minimal (bare) and typical consumption benchmarks. This analysis reveals how much each group can save for a down payment. Our findings show that despite economic prosperity and wage increases outpacing the consumer price index (excluding housing costs), the time needed to save for a down payment in 2022 remains nearly the same as in 2011 due to rising housing prices. Single parents face the most difficulty saving for a down payment, but the 5% down payment program offers a more realistic path to homeownership. The implications are that government policies should focus on controlling house prices and continuing the 5% down payment program to enhance homeownership opportunities.

Effect of Transfer Pricing on Corporation Tax Compliance Among Multinational Corporations in Nairobi Kenya

Purpose: Tax is a compulsory contribution that is made by the citizens of a country to the government for the provision of public utilities. It is evident from the National Tax Policy, 2024 that the Kenya Revenue Authority (KRA) and the government at large have recently shown a lot of interest in multinationals due to the complexity of their operations and the tendency for them to come up with complex tax avoidance mechanisms. This has also been complicated by the widespread abuse of transfer pricing models adopted when dealing with multinational corporations operating in Kenya. This study looked into effect of transfer pricing on corporate tax compliance among multinational corporation companies in Kenya. The study was guided by the following theories, AS theory, the Slippery Slope Framework, and the theory of the planned behavior. Methodology: The study employed an explanatory research design. The target population was 221 multinational corporations’ companies and a sample size of 142 respondents. Questionnaires were used to collect primary data and analysis was descriptive statistics include frequency, percentage, and mean while inferential statistics included correlation and multiple regression. Results: The study findings found out most companies in Nairobi, Kenya have transfer pricing policies that are moderately but not adequately in line with domestic tax statutes. Most companies will use transfer pricing as a tool to reduce their tax liabilities. Further, KRA is moderately but not adequately efficient in monitoring and regulating transfer pricing practices in our company. Conclusion: The study results concluded that transfer pricing affects corporation tax compliance Based on the findings, the study recommends there is a need for exchange of information and more international collaborative efforts from a policy, legal, and academic front to address aggressive tax avoidance practices from MNCs. Therefore, future studies can be conducted on the impact of Dispute resolution mechanism on corporation tax performance.

Casualization of work, free riding and institutional distrust: Explaining social protection preferences of platform workers in Germany

Abstract The social protection of platform workers is widely recognized as a major political challenge but remains vastly understudied. The few existing investigations focus on social protection coverage and the employment status of platform workers, while their social protection preferences remain a black box to date. In this article, we investigate the social protection preferences of platform workers using a mixed methods design based on an online survey (n = 719) and qualitative in-depth interviews (n = 20) with self-employed platform workers in Germany. While the quantitative data indicate that the vast majority of respondents reject compulsory social insurance contributions for platform workers and favour self-employment over dependent employment, the qualitative interviews reveal three main types of explanations for this regulation aversion in different segments of platform work: The casualization of work in the platform economy, free riding on protection derived from ‘regular’ employment and distrust in established welfare state institutions. Against this background, we discuss challenges for social policies aiming at improving social protection for platform workers.

Healthcare expenditure and bank deposits

This paper investigates the effects of healthcare expenditure on bank deposits in a cross- country analysis. We use government healthcare expenditure, and government and compulsory contributions to the healthcare system as a proxy for healthcare development. The results show a positive relationship between healthcare expenditure and bank deposits. This result is stronger in high income countries and those with a high level of healthcare infrastructure. The results are robust with various specifications tests, including in the COVID-19 pandemic period.

The Impact of Relying Solely On the Central Bank to Print New Money

Taxation is a compulsory contribution to state fiscal revenue. Money-printing, technically known as monetization or "money-financed fiscal programs," occurs when the government finances itself by issuing non-interest-bearing liabilities in the forms of currencies or reserves held at the central bank. These two concepts align with the government's two approaches to influencing economic activity: monetary policy, which pertains to money supply and interest rates level, and fiscal policy, primarily centered around taxation. Therefore, the purpose of this topic is to discuss why governments should be regulated by legal prohibitions against monetary financing and why countries have instituted the independence of the central bank. This study will analyze the advantages and disadvantages in question and provide insights into the ideal role of the government and the appropriate approaches to fulfilling its responsibility in economic regulation.

The Effectiveness Compulsory Road Traffic Accident Fund Contribution (SWKDLLJ) Application Based on Usability to Motorized Vehicles Driver

Implementation of Mandatory Road Traffic Accident Fund Contribution is very necessary and is a manifestation of the responsibility of the state in implementing policies as a social and welfare state so that these policies can be felt by all Indonesian citizens in accordance with the national ideology, namely Pancasila as a way of life. In this paper examines the effectiveness of the application of mandatory contributions to road traffic accident funds based on their use for motorized vehicle drivers. This research method has the character of “Normological-Norms Wishenchaft” in studying philosophical, juridical, and sociological facts about the regulation of the effectiveness of SWDKLLJ implementation. The results of this research are expected to the government or related stakeholders to be able to explain in detail the meaning and use of the SWDKLLJ policy which is interpreted as a Traffic Accident Compulsory Contribution Fund so that there is no confusion or ambiguity in the implementation of its application, so that public vehicle owners in the sense of entrepreneurs and private vehicle owners understand well the procedure in terms of benefits and usability to claim when experiencing an accident.

Legal and Procedural Issues arising from the Expulsion of the Russian Federation from the Council of Europe

Summary On 16 March 2022, the Russian Federation’s membership in the Council of Europe was terminated with immediate effect on account of its aggression against Ukraine. The purpose of this article is twofold. First, to analyze the content of the suspension and expulsion clause in the Council of Europe Statute (Article 8), to put it into context with three other relevant provisions, namely the clause on Member States’ obligations (Article 3), the withdrawal clause (Article 7) and the clause on suspension due to the non-payment of compulsory contributions (Article 9). Second, to argue that the way the Russian Federation was expelled as well as the consequences of its expulsion, raise several legal and procedural issues. Among them, whether it should have been given the opportunity to justify the use of force against Ukraine; whether, as stipulated in Article 8, it should have been requested to voluntarily withdraw before having its membership terminated; which were the effects of the Russian Federation’s announcement that it will withdraw, which was made before it was expelled; and whether the decision that it remains a party to the European Convention on Human Rights until mid-September 2022 was legally sound. The article will also argue that the rule of law, one of the Council of Europe’s cornerstones, has a wider application than a principle to be respected by Member States and forms part of its internal legal order.

Factors affecting duration of inability to work after intramedullary stabilization of displaced midshaft clavicular fractures

BackgroundDuration of inability to work (DIW) after displaced midshaft clavicular fractures (DMCF) is an important clinical and socioeconomic treatment outcome. However, evidence on DIW after DMCF intramedullary stabilization (IMS) is still limited. We aimed to examine DIW and identify medical and socioeconomic predictors with direct or indirect impact on DIW after IMS of DMCF. HypothesisSocioeconomic predictors can explain the unique proportion of the DIW variance after IMS of DMCF above the variance explained by medical predictors. Patients and methodsUsing a retrospective cohort unicentric design, we included patients surgically treated with IMS after DMCF from 2009–2022 with employment status subject to compulsory social security contributions, and without major postoperative complications, in one level II trauma center in Germany. In total, we tested the impact of 17 different medical (i.e., smoking, body mass index [BMI], operative duration, etc.) and socioeconomic predictors (i.e., health insurance type, physical workload, etc.) on DIW. Statistics included multiple regression and path analyses. ResultsA total of 166 patients met the eligibility criteria, with DIW 35.1±31.1days. Operative duration, physical workload, and physical therapy prolonged the DIW (p<0.001). In contrast, enrollment in private health insurance reduced the DIW (p<0.05). Furthermore, the effect of BMI and fracture complexity on DIW was fully mediated by operative duration. The model explained 43% of the DIW variance. DiscussionSocioeconomic factors were found to directly predict the DIW, even after controlling for medical predictors, which confirmed our research question. This is in line with previous findings and highlights the relevance of socioeconomic predictors in this context. We believe that the proposed model can serve surgeons and patients as an orientation guide to estimate the DIW after IMS of DMCF. Level of evidenceIV – retrospective observational cohort study with no control group.

Control of Public Finances in French Law: Selected Institutional Aspects

Abstract This publication is a part of a study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose is not only to describe the specificity of the French legal system in this field but also to focus on the solutions and type of support institutions that were developed by the French legislator. The general control exercised by the Court of Auditors (Cour des comptes) and regional and territorial audit chambers (Chambres régionales et territoriales des comptes) can be more effective thanks to the so-called supporting institutions, such as the Court for Budgetary and Financial Discipline (Cour de discipline budgétaire et financière), the Supreme Council of Public Finance (Haut Conseil des finances publiques), or the Tribunal for Compulsory Contributions (Conseil des prélèvements obligatoires). This study and analysis of the provisions of the Code des juridictions financières related to the three above-mentioned supporting institutions may also be considered as the first step towards further in-depth analysis and research, and thus the possible application of structures and solutions that are present in French tax law by the Polish legislator or that of any other European country.

Fisheries at the heart of a development issue in Mauritania: Small coastal pelagics between market logic and nutritional rationality

This article characterizes the strategies, logics and games of actors around the exploitation of small pelagics in Mauritania. The dynamics of exploitation and development of small pelagics is supported by a policy of domiciliation of catches. This policy tries to find a balance between market logic and nutritional logic. This work is based on data from the Mauritanian Institute for Oceanographic Research and Fisheries (IMROP) (2010-2020) and the results of surveys carried out in early 2016 and late 2020. It appears that flour and fish oil factories-whose growth is driven in Mauritania by an attractive tax policy (establishment of a free zone in Nouadhibou) and a relatively low cost of labor remuneration-have monopolized artisanal and coastal fishing catches (Senegalese, Chinese and Turkish) through chartering contracts and fishing agreements. Added to this environment is a process of relocation of flour factories from certain countries, notably neighboring Morocco, to Mauritania, in a global context marked by a significant decline in the flour industry. There is, however, a nutritional emergency with a population growing at 2.3% per year. The public authorities are putting in place mechanisms to contain these flour factories-by introducing new taxes on turnover in addition to the 9% levied by the Mauritanian company for the marketing of fish (SMCP)-which represent at their eyes a threat both to the sustainability of resources and their environment and to food security. In a logic of meeting nutritional needs, the National Fish Distribution Company (SNDP) has been set up, which benefits from a compulsory contribution of 2% on the catches of industrial trawlers. The reconciliation of market and nutritional logic is a priority for those who want to ensure the food security of populations.

Decline of Losses in the Share of GDP Created by Russian Healthcare

Introduction. Many developed countries have recognized the social sphere, including healthcare, as a full-fledged manufacturing sector of the economy, creating a significant share of value added in the sectoral structure of GDP. As part of the study, a comparison was made of the share of gross value added in the GDP of the United States, EU countries and Russia created by healthcare in 2018, as an example of the analysis of the impact of healthcare in different countries on gross value added, which is a significant indicator for assessing the correctness of the organization of healthcare financing.Material and methods. Used a comprehensive, statistical, comparative and retrospective analysis of available data.Research results. The data obtained indicate that the share of Russia's GDP created by healthcare is many times less than that of the United States and EU countries, which limits the growth of the Russian economy, causes poverty for a significant part of medical workers and hinders investment in the healthcare system and its demand for innovation.Discussion and conclusion. The authors see the root cause of the problems in the mistake of choosing the mandatory health insurance income system, the linkage of which to formal employment in a largescale shadow economy leads to the “free rider problem” (Free-Rider Problem) and a pronounced payment imbalance between providers and consumers of public health care due to its payment at deliberately unprofitable (below actual cost) tariffs. The most optimal solution is considered to be the replacement of salary-linked compulsory medical insurance contributions with a universal targeted tax for automated payment transactions.

Information and Communication Technology(ICT) as a Tool in Revenue Generation and Tax Administration , A Study of Firs Abakaliki,Ebonyi State-Nigeria

Information and Communication Technology (ICT) has opened a new visage to globalization in revenue generation and tax administration. The deployment and integration of ICT facilities into revenue generation and tax administration for internet access and a web portal implementation that enable the organizations in charge of revenue generation and tax administration in Nigeria;federal inland revenue service(FIRS) to carry out most of its activities ubiquitously on the internet is steadily growing in Nigeria. This has enabled many financial operations such as Pay-direct,E-tax,M-banking,E-banking,E-fiiling,E-assessment,E-auditing among others.In Nigeria,quite a large number of revenue generation and tax administration organizations in different state have either developed their portal or have had one deployed for the purpose of ICT-related operations. This development has had tremendous impact on revenue generation and tax administration or management. It now provides these organizations with opportunities for e-revenue and tax operations.Taxation can be defined as the imposition by government of compulsory contributions or levies on the citizens, property, income, commodities, transactions and so forth, for the purpose of raising revenue for government expenditure.The purpose of the study therefore is to review the roles of ICT in revenue generation and tax administration in federal inland revenue service Abakaliki,Ebonyi state-Nigeria. Keywords: ICT,Renenue Generation,Tax Administration,Firs,Ebonyi State DOI: 10.7176/CEIS/13-5-02 Publication date: October 31 st 2022

Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Dan Pendapatan Daerah Kota Kediri

Local revenue of local government is a right that is recognized as an addition to net asset value during a given period. For that all goods and services as a result of economic activities that operate in the domestic territory, regardless of whether the factors of production derived from or owned by a resident of the area, is the Gross Domestic Product. Local revenue is the revenue from the tax sector, retribution, the results of companies belonging to the region, the results of the wealth management separated areas, and other areas of legitimate revenue. In Law No. 33 of 2004 on Financial Balance between Central and Local Government, it is stated that the local revenue sources consist of regional revenue, Tax Revenue and Non-Tax. Under Law No. 34 of 2000 on the amendment of Law No. 18 of 1997 on local taxes and levies, what is meant by local taxes are compulsory contributions made by individuals and entities to the area without a direct reward balance, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development. Whereas levies are payment for certain services or granting special permits provided by the local government or for the benefit of private persons or entities. Local taxes and levies are one source of revenue (PAD). Local Revenue is one source of local revenue. The increased local taxes and levies are expected to increase revenue of an area, and the increased revenue is expected to increase in local revenue.

Integration of military medical services and civilian health careas a key condition for the provision of medical care to military personneland the population in the event of a large-scale military conflict.

The escalation of the military conflict in Ukraine threatens with a shortage of resources for the military medical service. The solution may be the integration of civil and military medicine - it is provided for by the military medical doctrine of NATO, but does not have a systematic implementation in the Russian Federation, which even in peacetime limits the availability of medical care to military personnel, and in the event of an escalation of the conflict in Ukraine threatens to overload the military medical service . Attempts to integrate civilian and military medical infrastructure were unsuccessful due to the lack of a systematic approach to their interaction and the inability of the departments concerned to reach an agreement on the mechanisms and sources of funding.The authors propose to return to the principles of organizational integration between military and civilian medicine, which were first proposed in the ХIX century by N.I. Pirogov, successfully used by the health care of the USSR during the civil and second world wars and forgotten after the collapse of the Soviet Union. For financial and economic integration, it is proposed to include military personnel in the CHI system for medical care that military medical institutions cannot provide due to their overload, remoteness or lack of necessary specialists.It is proposed to solve the problem of paying compulsory medical insurance contributions for military personnel by replacing the compulsory medical insurance contributions paid by employers (for employees) and the subjects of the Federation (for the non-working population) with a universal compulsory medical insurance contribution automatically withheld at the same rate for all legal entities and individuals from all non-cash transactions - thereby financing additional medical guarantees for military personnel, leveling the “free rider effect” in the CHI system.

Kvantifikace fiskálních dopadů uskutečněných reforem zdanění osobních příjmů v České republice

Personal income taxation in the Czech Republic has undergone significant changes in the last 20 years. Among main changes is replacing of deductions from the tax base with tax credits in 2006, as well as linking income tax and contributions on compulsory insurance in the form of so-called super-gross wage with the simultaneous introduction of a flat tax rate and introduction of maximum assessment bases for compulsory contributions in 2008. In this paper, we quantify the fiscal impacts of significant changes using macroeconomic and microeconomic approaches. We compare the results within each other, but also with the expected fiscal impact stated in the explanatory reports of the amending laws. The results show good consistency in estimates of the fiscal impact of tax and contribution reforms and confirm four fiscally significant reforms from 2000 to 2018. The expected negative and positive effects of changes in income tax presented in the explanatory reports are generally lower than in our calculations. Improving the quantification of fiscal impacts is essential for the adoption of an efficient and rational tax policy.

Estimating cost-effectiveness thresholds under a managed healthcare system: experiences from Colombia.

Like most of the world, low- and middle-income countries have faced a growing demand for new health technologies and higher budget constraints. It is necessary to have technical instruments to make decisions based on real-world evidence that allows maximization of the population's health with a limited budget. We estimated the supply-based cost-effectiveness elasticity, which was then used to determine the cost-effectiveness threshold for the healthcare system of Colombia, a middle-income country where multiple insurers, paid under capitation rules, manage the compulsory contributions of the citizens and government subsidies. Using administrative data, we explored the variation of health expenditures and outcomes at the insurer, geographical region, diagnosis group and year levels. To deal with endogeneity in a two-way fixed-effects model, we instrumented health expenditures using characteristics of the health system such as drug-price regulation. We estimated the threshold to be US$4487.5 per years of life lost avoided [14.7millionColombian pesos (COP) at 2019 prices] and US$5180.8 per quality-adjusted life-years gained (17millionCOP at 2019 prices), around one times the gross domestic product GDP per capita. To the best of our knowledge, this is the first estimation of the cost-effectiveness threshold elasticity supply-based in a middle-income country with a managed healthcare system.

Sosialisasi Implementasi Undang-Undang No. 33 Dan 34 Tahun 1964 Tentang Pertanggung Jawaban Risiko Kecelakaan Lalu Lintas PT. Jasa Raharja Perwakilan Meulaboh, Cabang Aceh

AbstractHuman activities are inseparable from various risks, such as road activities that often cause accidents and deaths. Therefore the government established Law No. 33 and 34 of 1964 concerning liability for accident risk carried out by PT. Jasa Raharja . PT. Jasa Raharja is a state-owned enterprise (BUMN) that guarantees traffic accident insurance through compulsory contributions from passengers and mandatory donations from vehicle owners. But many people do not know yet, when an accident occurs the victims blame each other, burden each other or bear all the risks of the accident. Furthermore, many people do not yet clearly know the procedures, requirements and other provisions for obtaining accident compensation. PT. Jasa Raharja, representative of Meulaboh as the institution responsible for providing accident compensation, has carried out a coding program related to the delivery of information or the socialization of the insurance business. This service program was attended by 40 participants from State Administration Science Teuku Umar University students. This dedication targets all participants to understand the material well delivered and be able to be a liaison to the public related to accident recovery information.

Penerapan Pajak Terhadap Industri Film Di Masa Pandemi

&#x0D; &#x0D; &#x0D; Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state’s needs for the greatest prosperity of the people. Tax payments are used to finance state households so that the benefits are felt by the wider community or for the public interest. The film industry is a creative industry engaged in the media, arts and culture. Compared to other creative industry sectors, the film, video and photography industries have the highest creativity and knowledge capital, as forms of intangible assets. Effectiveness means that the goals that have been planned before can be achieved or in other words, the targets are achieved because of the activity process. With the existence of an open letter and protests by the film industry, it has resulted in the provision of relief and incentives from the finance minister for entertainment tax, especially for films.&#x0D; &#x0D; &#x0D;

Penerapan Pajak Terhadap Industry Pariwisata Di Masa Pandemi

&#x0D; &#x0D; &#x0D; Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for state needs for the greatest prosperity of the people. Payment of taxes is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The tourism industryis one of the tax contributors in Indonesia, which since the Covid- 19 pandemic, the tourism industry sector has experienced a decline. The drastically reduced number of tourists has certainlyled to a drop in business profitability of tourism business actors,ranging from tour service providers, airlines, hotels, restaurants, to marketplaces that sell tickets for tour trips. It is almost certainthat the tourism sector will be paralyzed until the COVID-19 pandemic subsides. Based on this fact, the researcher wants to examine how the policies issued by the government are related tostabilizing the economy, especially in the tourism industry. The method used in normative legal research is a legal writing method that aims to obtain library legal materials by analyzinglegal materials related to the issues discussed as well as studying the regulations per Invitation related to the issues discussed. Thisresearch is based on general problems in the community which later on by conducting this research provides reading material as an insight into the general public. The data collection techniqueis done by looking for a problem faced by the Indonesian people,especially in the tourism industry which has a large enough burden.&#x0D; &#x0D; &#x0D;

Penyelesaian Sengketa Konsumen Oleh Badan Penyelesaian Sengketa Konsumen (BPSK)

&#x0D; &#x0D; &#x0D; Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state’s needs for the greatest prosperity of the people. Tax payments are used to finance state households so that the benefits are felt by the wider community or for the public interest. The film industry is a creative industry engaged in the media, arts and culture. Compared to other creative industry sectors, the film, video and photography industries have the highest creativity and knowledge capital, as forms of intangible assets. Effectiveness means that the goals that have been planned before can be achieved or in other words, the targets are achieved because of the activity process. With the existence of an open letter and protests by the film industry, it has resulted in the provision of relief and incentives from the finance minister for entertainment tax, especially for films. The purpose of this study is to determine the arrangements regarding consumer dispute resolution and dispute resolution mechanisms in the Consumer Sengkera Settlement Agency. The research method used is the normative research method. The legal materials used are primary and secondary legal materials and the data analysis technique uses qualitative methods. The results of his research are (1) the settlement of disputes in consumer protection is regulated in Law no. 8 of 1999 concerning Consumer Protection which regulates dispute resolution is divided into 2 (two), namely court channels and outside court channels such as negotiation, conciliation, mediation, and others. BPSK as a dispute resolution agency domiciled in the provincial capital, and (2) consumer dispute resolution at BPSK, in Article 15 Paragraph (1) of the Republic of Indonesia's Minister of Industry and Trade Decree No. 350 / MPP / Kep / 12/2001 regarding the implementation of the duties and authorities of BPSK stated that consumers or business actors who feel their rights have been impaired can submit a consumer dispute resolution request to.&#x0D; &#x0D; &#x0D;