Compulsory Payment Research Articles

Self-taxation as a form of participation of citizens in expenditures of the territorial community: the experience of the Republic of Poland

The article is devoted to the analysis of the Polish experience of legal regulation of self-taxation as a form of citizen’s participation in local community expenditures. It is shown that the Institute of self- taxation in the Republic of Poland has a long history. Borrowed in the 1950s in the USSR, it continues to be successfully used today as a tool to further mobilize financial resources to address local issues. The peculiarities and mechanism of establishing self-taxation are disclosed. It is shown that today the mechanism of establishing self-taxation is significantly complicated and the only acceptable form of its introduction is a local referendum. The author emphasizes the existence in Polish law and the financial and legal doctrine of a clear position on the distinction between self-taxation and taxes. Self-taxation is intrinsic to the target character, its own form of legalization, its own entity and its voluntary nature.
 It is substantiated that self-taxation is an independent form of non-taxable compulsory payment and is used to resolve issues of local importance, its size and order of introduction and use are determined independently by the population in a local referendum. At the same time, local referendums for Poland remain a rare occurrence. This is due to both the cost and the complexity of the procedure. In addition, the widespread use of self-tax referendums was blocked by court decisions and the opinion of financial law experts, who stated that the self-tax institute in its current form had no legal basis.
 The analysis shows that the Polish communities most often use self-taxation of the population for the purposes related to the construction of infrastructure networks (water and sewerage networks) or municipal waste management (sorting, disposal and storage). Introducing self-taxation is essential for the development of territorial communities. Self-taxation allows territorial communities to receive additional funds, increase civic activity of residents, and increase the level of responsibility of local self-government bodies.

Regarding solving the problems of forced foreclosure on the debtor's share in a limited liability company

The article examines the problems of ensuring an effective mechanism for foreclosure on the debtor's share in a limited liability company. It has been established that the existing tools for overcoming conflicts in the case of the implementation of corporate rights of the debtor in the LLC do not meet the needs of executive proceedings. Taking into account the divisibility of the share, it is concluded that the preferential right to purchase the share applies to that part of the share that covers the amount of the debt, if the amount of debt of the partner of the partnership is less. than the value of the share determined in the foreclosure procedure. The possibility of converging the procedures of forced debt collection and forced withdrawal of a participant from a limited liability company has been identified. Based on this, it is proposed to establish a subsidiary procedure for the compulsory payment of the value of a share in a company by analogy with the relations regarding the exit of a participant from a company with certain features. Among these features is the emergence of the right to forced payment of the share only after the lack of effectiveness of the sale of the share in the enforcement proceedings, the need to shorten the terms of payment of the value of the share by establishing the obligation of the company to make the payment within a month after the end of the financial quarter in which the executor sent the company a demand for the distribution of the share participant This approach can make it possible to reduce the debtor's share in the company in proportion to the payment of the partner's debt by the company, without creating an additional financial burden on the company, as well as to stimulate other participants to early redemption of the debtor's share in order to prevent financial complications for joint business. It is also proposed to legislate that in the event that a participant (participants) does not exercise its preemptive right to purchase another participant's share, the participant's share is redeemed by the participant (participants) on a proportional basis without taking into account the share of the participant (participants) who waived the preemptive right. Key words: executive proceedings, economic regulation, preemptive right, corporate rights, executor, debtor, foreclosure on a share in a limited liability company.

Impact of Tax Structure Dynamics, Human Resource Development and Distribution of Income on Economic Growth of Pakistan

This study is carried out to investigate the impact of taxes on the economic growth of Pakistan. Tax is a compulsory payment to the government by the residents of the nation to cover the cost of services rendered by the government for the general welfare of its citizens. The debate and empirical results regarding the impact of taxes and specifically tax structure is highly controversial for researchers and policymakers. Economic growth is adversely affected by taxes, while some researchers claim a positive effect. Therefore it was felt to investigate the impact of tax structure on the economic growth of Pakistan. To test it empirically, the researcher took the time series data ranges from 1985 to 2021 on tax structure and economic growth. GDP growth is dependent, while tax structure, i.e., direct and indirect taxes, human development index, and income distribution, were selected as independent variables. After ensuring that the variables are stationary, the Autoregressive Distributive Lag (ARDL) approach to co-integration was applied to detect connections between variables. Results found that direct taxes have a positive and significant effect on GDP growth, while indirect taxes have a significant and negative impact on the GDP growth of Pakistan. Also, the impact of HDI on GDP growth is positive and significant, while the Gini coefficient has a negative and significant impact on the GDP growth of Pakistan. It is suggested that to increase the economic growth of Pakistan, direct taxes would be increased, as it will also reduce the Gini coefficient and unequal income distribution, While indirect taxes would be decreased to enhance economic growth. Also, the government should adopt such policies which could encourage human development, as it is crucial for the economic development of Pakistan.

Emerging the Equity and Fairness of Zakaat over Taxation

During the 9th century, Zakah has been levied in Madina as compulsory payment under the rule of Prophet Muhammad. During the colonial era, taxes were being levied as government revenue to accomplish colonial government objectives. The aim of this paper is to examine conceptually the equity and fairness available in Zakah over taxation. Findings show that Zakah should be recognized as an equity and fair mode of payment. This study made an assumption, based on the information available at the centre of collection located in University of Putra Malaysia Serdang and the one from Amana Islamic Bank in Dar es Salaam, Tanzania, as evidence of equity of Zakah over taxation. As a result, properly managed and dispersed Zakah may aid in the promotion of good ethics, the reduction of dependency on external borrowing, and the empowerment of the poor to end their poverty.

On compulsory payment in the victim compensation system and its legal nature

On compulsory payment in the victim compensation system and its legal nature

Self-taxation of the population as an institution of financial law

The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute.
 The procedure for establishing and entering, the basis for collection and collection depends on the correct determination of the place of each type of payment in the system of revenue of public entities, and in particular in the system of obligatory payments.
 Although self-taxation and taxes are inherent in a number of common features (public nature, individual non-gratuity, mandatory payment), these payments cannot be equated. First, self-taxation differs from the taxes by target character. Secondly, self-taxation is characterized by its own form of legalization - holding a general meeting or a local referendum, while for taxes such forms of direct democracy are explicitly prohibited by law. In the foreign scientific literature, based on this peculiarity of self-taxation, it is often called the instrument of direct democracy and the people's financial initiative. Third, self-taxation is different from taxes by the entity of imposed. The subject by imposed of local taxation is the representative body of local self-government (local council), and self-taxation is directly the residents of the respective territorial community. Fourth, self-taxation, unlike taxes, is inherently voluntary in nature. At a general meeting or local referendum, residents of a territorial community voluntarily agree to introduce self-taxation, its size, payment procedure, purpose of using the funds raised, or vice versa, but these issues are not discussed with taxpayers.
 It is argued that self-taxation is an independent, non-taxable type of payment that is used to resolve issues of local importance, the size and order of introduction and use are set independently by the population at a general meeting or local referendum. Introducing self-taxation is essential for the development of territorial communities. Self-taxation allows territorial communities to receive additional funds, increase civic activity of residents, and increase the level of responsibility of local self-government bodies.

A Study on Challenges of Tax Revenue Assessment and Collection in Ethiopia with Reference to Custom and Revenue Authority

Tax is a compulsory payment for the government without the expectation of direct benefit or return from tax payers. The world country’s tax revenue is characterizing by high tax rates and narrow tax base, complex and outdated tax law, unrevised and weak tax administration this leads to challenges on the assessment and collection of tax. Tax system complexity has been an issue of concern for stakeholders in developing and advanced countries (Misrak Tesfaye 2014). This paper focuses on to identify on challenges of tax revenue assessment and collection in Ethiopia with reference to custom and revenue authority. The study was employed by using both descriptive and explanatory research design with quantitative and qualitative methods. The quantitative aspect of the data focused on description of socio- economic variables, tax and business related variables and analysis of relationship among the dependent and explanatory variables of the authority. Explanatory research study is most appropriate because it is more efficient, economical and flexible enough to minimize bias and maximize reliability of the collected data. From this study it is found that the factors regarding the tax collector’s the major one, that faced is lack of experience, lack of motivation, unfairness, partiality, and corruption are some of them(Identified through questionnaire). Regarding tax payers were lack of motivation, lack of adequate knowledge, confidence, willingness, are the major ones. Also the model shows the relationship among the dependent and independent variables are significant.

Horizontal integration and financial reform of a primary care delivery system in Pengshui County, China: a case study

BackgroundThe major obstacles to strengthening the primary care system in China are shortages of finance and workforce, especially in rural and low-income areas. To address these barriers, in 2009, Pengshui County (Chongqing, China), implemented a reform on its primary care delivery system, with a focus on horizontal integration and financing mechanisms. We aimed to analyse the horizontal integrated-care model and evaluate the effect of the reform in the past 10 years. MethodsWe analysed the reform to the primary care delivery system in Pengshui County, focusing on the design and implementation of the horizontal integrated-care model, as well as its financial mechanisms. A descriptive, explanatory, evaluative case study was conducted based on analysis of national and local policy documents, in-depth interviews with local policy makers and institution managers in March, 2019, and analysis of pre-reform and post-reform administrative data from provincial and local health administrative departments. FindingsImplementation of the reform was characterised by establishment of a commission of primary care and a policy-coordinating board, which was charged with managing all horizontally integrated primary care providers and strengthening strategic planning and management of Pengshui County's primary care system. Additionally, a primary care funding pool was developed to support facility purchasing, professional development, and financial incentives. The reform was also characterised by performance assessments, with equal emphasis on public health care and basic medical services, and an enhanced compensation system to encourage uptake of grassroots medical posts by the primary care workforce. From 2009 to 2018, the number of primary care health professionals increased by 125% (from 1113 to 2510). The proportion of outpatients who sought first-contact care in rural community health centres or township health centres increased from 29% (522 700 of 1 817 600) in 2009 to 40% (849 900 of 2 147 800) in 2018 (the national average in 2018 was 23%). From 2009 to 2018, the proportion of inpatients in primary medical institutions decreased slightly from 67% (30 528 of 45 450) to 60% (93 273 of 156 166), marking a decline rate that was 6 percentage points lower than the national average (the national average decreased from 31% to 17%). However, numbers of inpatients tripled in the same period. The mean annual payment to primary care staff was ¥120 800 (SD 25 615) in 2018, which was five times higher than in 2009. InterpretationOur study suggests that a high priority of Pengshui County's reform strategy was the mobilisation of enough resources to finance efficient and equitable provision of primary care. The horizontal integrated-care model established a clear division of responsibilities and governance structure. The policy of fundraising and mutual aid-sharing of compulsory payment improved the financing and compensation mechanism and made up for the problem of insufficient investment. Many positive results have been achieved through the reform, including advanced medical facilities, more qualified medical professionals, better capability of primary health care, and improved patients' trust of public health and primary medical services. Pengshui County's experience represents a successful experiment in the development of integrated-care reform, especially for rural and low-income regions. FundingWorld Bank China and Science and Technology Department of Chongqing.

Miasto na prawach powiatu w kontekście administracyjnego postępowania egzekucyjnego

Miasto na prawach powiatu jako szczeg.lna jednostka samorządu terytorialnego
 została obdarzona w egzekucyjnym postępowaniu administracyjnym wyjątkową
 kompetencją, jaka nie przysługuje żadnej innej gminie czy powiatowi. Nietypowość
 ta przejawia się w możliwości zajmowania pozycji organu egzekucyjnego obowiązk.w
 o charakterze pieniężnym konkretyzowanych przez miasto na prawach
 powiatu, a w zasadzie jego organ wykonawczy. W takiej sytuacji nie ma potrzeby
 korzystania z pomocy naczelnika urzędu skarbowego jako organu wykonawczego
 o kompetencji og.lnej, kt.ry doprowadza do przymusowego uiszczenia należności
 pieniężnych wszystkich pozostałych gmin. Wspomnieć należy r.wnież pozostałe
 role procesowe, jakie przyjmować może interesujący nas podmiot, tj. wierzyciela,
 organu rekwizycyjnego, dłużnika zajętej wierzytelności czy nawet zobowiązanego,
 aczkolwiek nie stanowią one diff erentia specifi ca miasta na prawach powiatu w kontekście
 administracyjnego postępowania egzekucyjnego i nie wypada poświęcać
 im nadmiernej uwagi.

ORGANIZATIONAL AND LEGAL DETERMINANTS OF IMPLEMENTING INTERNATIONAL EXPERIENCE IN THE HEALTH CARE SECTOR OF UKRAINE

Introduction: The reform of the health care system, which is taking place in Ukraine today, is aimed at increasing the efficiency of providing timely and quality medical care. The aim of the paper is to provide theoretical and practical study of existing models of organizing the health care system in the leading foreign countries, as well as to substantiate the possibility of implementing the most optimal of them in Ukraine. Materials and methods: The author of the article has used the methods of analysis and synthesis, as well as comparative and legal method. In particular, the author has carried out the analysis of the experience of different countries in organizing the health care system. Review: The author has studied international experience of legal regulation of the relations in the health care sphere, which use private, state and mixed models of the organization and financing of the health care system. Conclusions: The author has emphasized on the necessity of using the latest achievements of the leading foreign countries in the sphere of the organization of the health care system and the establishment of additional guarantees for the financially disadvantaged groups of citizens, through the development and financing of social programs for the availability of medical care (based on the model of existing Medicare and Medicade programs in the USA); the application of marginal maximum prices for health services provided by private health care facilities (Japan); introduction of compulsory payment to the insurance fund from the income of legal entities employing hired labor (Germany), etc.

ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts

Information technology as a tool for the Italian Institute of Social Security (INPS) in the management of social security and civil disability: Pro and cons.

We examine, from a medical-legal perspective, the pro and cons of the information technology procedures that the Italian Institute of Social Security (INPS) has implemented to manage the provision of social disability assistance, meaning that separate from the payment of pension contributions, being welfare, anchored to an administrative requirement by way of the compulsory payment of a minimum social security contribution.

THE BACKGROUND OF MARKET IDEOLOGY IN THE DEVELOPMENT OF BELADIRI AIKIDO IN BALI

Quite a lot of Balinese people nowadays are pursuing different martial arts coming from other nations, among others is Aikido. Aikido as one of the martial arts of Japan can be accepted and is growing well in Bali which has the background of market ideology as one of the impacts of globalization. The development process of Aikidoin Bali both in addition to the number of training venues (Dojo) and improving the quality of the participants’ techniques (Aikidoka) under the supervisionof Bali Aikido Master Organization (Bari Aikikai) which has been established since 1997. By questioning what kind of ideology is working in the development of Aikido Martial Arts in Bali, this research is a qualitative research which applies the Hypereality theory of Jean Baudrillard.
 Result of the research shows that the development of aikido martial arts in Bali both in the development of the dojo and the aikidokaare in the process to reach certain levels. In order to reach both, the allocation of time and funds are required. Bari aikikai is a Japan subordinate of aikidomartial arts organization (Nihon Aikikai). Everything related to the development of aikido martial art in Bali is done through Bari Aikikai. The Japanese as the cultural owner and discourse producer play an important role in relation to the market ideology in it. This condition and realitycan be seen in the development process of aikido martial art in Bali. Both the dojo and aikidoka managers spend a lot of money in terms of training in the form of compulsory dues and other dues payment. This research also found a new paradigm that behind the acceptance and development of aikidomartial artsas the globalization of culture, there is market ideology behind the discourse.

LEGAL REGULATION OF ECOLOGICAL TAXATION IN UKRAINE

Urgency of the research is the need to improve the actual national legislature as to the problems of ecology taxation. Target setting. Ecology taxation in Ukraine is one of the components of the management financial and legal mechanism in the field of natural resources consumption. Actual scientific researches and issues analysis. Both specialists in jurisprudence and economy devote their works to solving the problems of improving legal regulation of natural resources consumption, environment protection and ensuring ecology safety. Uninvestigated parts of general matters defining. The ecology taxation in extending the number of ecology payments, introducing favourable ecology taxation for some categories of natural resources consumers, whose activity is directed at solving ecology problems. The research objective. The task is to show the draw-backs of legal regulation of ecology taxation in Ukraine and to prove the conception aspects as to its improvement. The statement of basic materials. Ecology tax is the state compulsory payment made of real pollution amounts in the air, water, waste materials arrangement, real amount of radioactive waste materials that are temporarily kept by their producers, real amount of new radioactive waste materials and real amount of radioactive waste materials accumulated till April, 1, 2009. Nowadays there is a need to improve the mechanism of costs distribution that are formed at the expense of ecology taxation depending on their assignment. Conclusions. Ecology taxation is an important financial and legal institute that provides the efficient management in the field of ecology and environment protection. Ukraine, aspiring to become an equal member of the European Union is to make effective steps in ecologically-oriented development.

Characteristics of fiscal payments and parafiscalities

The article, on the basis of a comparative legal survey, examines the legal nature and features of fiscal payments and parafiscal payments. The paper compares doctrinal notions of fiscal charges and parafiscalities proposed by leading representatives of the Financial Law science, provides an authorized definition of a parafiscality as a compulsory payment established by any public authority for the purpose of financing activities of persons exercising public functions but representing neither public authorities nor local governments and paid to a separate fund that is not involved in financing total budget expenditures.

Lessons to Improve the Efficiency and Equity of Health Reform

AbstractThe recent Supreme Court decision on several provisions of the Patient Protection and Affordable Care Act provides an opportunity to address two kinds of design flaws in the legislation whose correction would both improve economic efficiency and some important dimensions of equity.The Court's view that the mandate is a tax is consistent with the general economic view that defines a tax as “a compulsory payment for public purposes.” This was the viewpoint I took in my earlier work as well. However, there is considerable difference, disagreement, and ambiguity about the public purpose sought by the ACA payment. The primary purpose of the mandate in my work and in arguments for the mandate in Massachusetts was to try to get as many people as possible to have at least some insurance coverage. A secondary consequence of a mandate is to shore up community rating, although community rating per se does not contribute (and generally is harmful) to the goal of covering a greater proportion of the population.

An Alternate Approach to Theory of Taxation and Sources of Public Finance in an Interest Free Economy

This unique study discusses the theory of taxation in Islam and the role of Zakat in an Islamic economy. Zakat is a compulsory payment i.e. a tax in this sense paid to the government on one’s income and wealth. The Zakat rates are studied for their viability and effectiveness to fulfill fiscal needs of the government. Based on the evidence from many countries, it is argued that Zakat rates are substantial enough to generate the needed public finance given the large tax base and free the government from using seignorage and deficit financing. Its compulsory nature both as per law of the land and as per religion would ensure minimum tax evasion and its progressive and direct nature would effectively redistribute income. The effect of Zakat on the overall macroeconomy, the financial system, monetary system, property market, stock market, inflation, foreign debt, balance of payments, FDI and the on the development oriented variables like inequality and poverty are also discussed to give a holistic view of the effects of the proposed system.

Business information through Spain's Chambers of Commerce

From different public and private requirements, mechanisms have been set in action that allow for companies to obtain information in order to make decisions with a stronger foundation. This article is focused on the description of an entire information system for the business world, developed in the realm of the Chambers of Commerce of Spain, which has given rise to the creation of an authentic network of inter-chamber information. In Spain, the obligatory membership of businesses to the Chambers of Commerce in their geographic areas, and therefore the compulsory payment of member quotas, has traditionally generated some polemics, above all because many firms have not perceived a material usefulness of the services offered by these Chambers. Notwithstanding, the 85 Chambers currently existing in Spain, as well as the organization that coordinates them — the Upper Council or Consejo Superior de Cámaras de Comercio — and the company created expressly to commercialize information services online, Camerdata, have developed genuinely informative tools that cover a good part of the information demands that a business might claim, and these are described here.

Systém pojištění vkladů v České republice: historie, současný stav a porovnání s Evropskou unií

Czech laws on Deposit Guarantee-Schemes are characterized. It is described history of rise of the Czech Deposit Insurance Fund and dynamics of its basic characteristics. Czech deposit guarantee system is compared with the European system and with the European Directive on Deposit Guarantee-Schemes. It is calculated the effective rate of "taxation" by the compulsory payment to Czech Deposit Insurance Fund, which is (because of the very low interest rates in the Czech Republic) extremely high (about 30-40 %). Recommendations: 1) discard the audited firms from the Deposit Guarantee-Scheme and 2) decrease the amounts compulsorily paid by banks for deposits of small clients (deposits of households).

The Apparition of Tax Reform: A Paper That Examines the Issue of Taxation Reform in Australia

The Webster’s Dictionary defines tax as “... a compulsory payment of a percentage of income, property value, sales price, etc. for the support of a government”. In theory the collection of taxation should be effective, simple and easily collected. However in the words of Jean Colbert “The art of taxation consists in so plucking the goose as to obtain the largest amount of feathers with the least amount of hissing”. The statement implies an element of deception, and in a political system where Governments are elected by popular vote, the inherent unpopularity of taxation creates an ongoing dilemma. Australia inherited a convoluted and complex taxation structure from its British Colonial past. Since 1901 successive Governments have struggled to find the ‘perfect’ tax system. Serious attempts at providing Australia with a unified, efficient taxation system began with the Whitlam Labor Government and were outlined in the Asprey Report of 1975. Subsequently, a series of tax reform attempts have been made with the Keating Labor Government’s Tax Law Improvement Project (‘TLIP’) of 1993, which largely focused on Capital Gains and Fringe Benefit Tax reforms, and the Howard Liberal Government’s Review of Business Taxation (the “Ralph Report”) in 1999. That Australia’s Taxation System and the search for ‘perfect’ tax system’ is inextricably linked and tainted with vested political, social and corporate interests is obvious to the most casual observer. This paper provides an analysis of the tax reform processes and the convoluted legislative outcomes they have produced. That vested interests have introduced complexities to the Australian Taxation System is demonstrated by examining elements of the Taxation Review Committee (Asprey Report), the TLIP and the Ralph Report. That successive Australian Governments have been obliged to introduce provisions which favour their supporters in exchange for political support is demonstrated by the examples of Capital Gains Tax which targets the wealthy, and the Goods and Services Tax which weighs heavily on lower income earners. Far from producing the desired result, the Australian Taxation System has become complex, inequitable, difficult to understand and almost impossible to enforce. Rather than provide compliance, a tax avoidance industry has blossomed to unprecedented proportions. As political parties lose their historical stranglehold on parliament, tax reform sinks further into the mire of confusion, clouded by deception and self interest. Taxation reform can only be achieved through the application of independent analysis, free from political interference and aimed solely at the purpose of raising revenue for Government expenditure. How Governments distribute those funds should be a matter of separate public scrutiny and not entangled in a web of deception labelled tax reform.