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Journal articles on the topic 'Fiscal sanction'
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1
Dom, Roel, and Lionel Roger. "Debt or Alive: Burundi's Fiscal Response to Economic Sanctions." International Studies Quarterly 64, no. 2 (February 20, 2020): 369–79. http://dx.doi.org/10.1093/isq/sqaa007.
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Abstract Economic sanctions, and the suspension of budget support in particular, are supposed to pressure target governments into complying with sanction demands by putting spending commitments at risk. In this article we argue that this is too simplistic since governments have more fiscal levers at their disposal. The case of Burundi illustrates this argument. Following Burundi's 2015 political crisis, donors imposed economic sanctions on the country and suspended all budget support to the national government. Using monthly data on the government's fiscal position between 2005 and 2017, we present evidence from a time series analysis showing that aid does not affect spending and that aid shortfalls are instead systematically compensated with domestic borrowing. It appears that the Burundian government has been able to withstand the sanctions and to fulfil its spending commitments by substituting domestic debt for aid. Thus, the economic costs of sanctions do not necessarily translate directly into political costs but are mitigated by the government's fiscal response.
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Kirk, Gabriela, April Fernandes, and Brittany Friedman. "Who Pays for the Welfare State? Austerity Politics and the Origin of Pay-to-Stay Fees as Revenue Generation." Sociological Perspectives 63, no. 6 (December 2020): 921–38. http://dx.doi.org/10.1177/0731121420967037.
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Using a comparative historical analysis of legislative transcripts and primary and secondary historical documents in Illinois and Michigan, we trace the adoption of a largely understudied form of monetary sanction: pay-to-stay fees. Pay-to-stay fees are financial commitments imposed by the state on incarcerated individuals for the day-to-day cost of their incarceration. Our study identified two mutually constitutive bureaucratic motivations for the adoption of these fees—austerity as the primary rationale and deservingness as a secondary rationale. This analysis highlights an earlier conceptualization of monetary sanctions as a means of revenue generation than has previously been explored. Our findings suggest that pay-to-stay fees originated in these states from broader debates about who is ultimately fiscally responsible for the welfare state and the soaring costs of maintaining the rehabilitative ideal. During periods of fiscal crisis, state legislators have consistently looked toward this type of monetary sanction as a means to fund the correctional system.
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Thomson, Douglas R., and Anthony J. Ragona. "Popular Moderation Versus Governmental Authoritarianism: An Interactionist View of Public Sentiments Toward Criminal Sanctions." Crime & Delinquency 33, no. 3 (July 1987): 337–57. http://dx.doi.org/10.1177/0011128787033003002.
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Public opinion polls consistently highlight discontent with criminal court sentencing practices. Generally, respondents find courts to be too lenient. Although these findings are often used in political arguments as evidence of a cogent public desire for harsher sentencing, the conclusion is suspect. Since such surveys generally do not ask respondents to consider contingencies such as offense circumstances, behavioral content of various sentences, or fiscal cost differentials, conventional assessments of public attitudes toward sentencing are deficient in two respects. First, they do not simulate the decision-making task facing judges. Second, they do not allow citizens to consider the relative fiscal costs of current and alternative sentencing practices. By incorporating these two elements, the present study approximates an interactionist approach to the issue of public sentiments toward criminal sanctions. A probability sample survey of 816 Illinois adult residents reveals that, on several dimensions, the public is less vengeful than typically portrayed in public opinion poll and media accounts. Central findings concern public preferences for the sentencing of convicted residential burglars. In particular, there is a strong preference for community sentences, yet a desire for a sanction stronger than straight probation. Such findings are noteworthy given the policy context of recent mandatory incarceration legislation for this offense. Thus this study provides evidence of a previously unremarked phenomenon of legislative sanction escalation far exceeding public preferences.
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HALLETT, ANDREW HUGHES, and JOHN LEWIS. "EUROPEAN FISCAL DISCIPLINE BEFORE AND AFTER EMU: CRASH DIET OR PERMANENT WEIGHT LOSS?" Macroeconomic Dynamics 12, no. 3 (June 2008): 404–24. http://dx.doi.org/10.1017/s1365100507070204.
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This paper studies the evolution of European fiscal policies in three periods: the pre-Maastricht phase (to 1991); the runup to monetary union (1992–1997), and the stability pact phase (1998 onward). Using three separate indicators, we search for structural breaks that could signify a change in the average level of discipline in these periods. We find increased fiscal discipline only up to 1997. We conclude the new fiscal discipline was a temporary phenomenon, a product of the sanction of being denied entry to the Euro. After EMU, fiscal policy gradually loosened. A single structural break test will miss these dynamic effects, and could easily generate the false conclusion that fiscal discipline had tightened since the start of phase two of EMU.
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Del Sole, Antonio. "Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union." Revista Crónica Tributaria 177, no. 4 (December 2020): 39–68. http://dx.doi.org/10.47092/ct.20.4.2.
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The continuing cash-flow crise of taxpayers, and in particular of businesses, recently exacerbated by the effects of Covid-19, raises the question whether it is acceptable in law today that the fulfilment of a debt, even if that debt is of a fiscal nature, to be subject to criminal sanctions. In the light of the judgment of the Court of Justice of the European Union of 2 May 2018 in Case C-574/15, this article is fundamentally concerned with the legitimacy of the use of criminal law to sanction taxpayers who find themselves unable to fulfil their tax obligations, although they were timely and truthfully declared to the tax authorities.
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Plassmeyer, Mark, and Shannon Sliva. "Social Exclusion as a State-Level Predictor of Changes in Collateral Sanctions." Criminal Justice Review 43, no. 2 (July 27, 2017): 236–51. http://dx.doi.org/10.1177/0734016817721292.
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Collateral sanctions are civil penalties or disabilities imposed upon people who are arrested, charged, or convicted of a crime. Little research is available concerning state-level predictors of these policies in the United States. Current research suggests that racial threat and political conservatism are associated with harsher sanctions or more restrictions in the realms of employment, housing, social benefits, and other categories. Using state report cards from the Legal Action Center, this study builds on existing knowledge by testing the relationship between state-level variables consistent with a social exclusion framework and collateral sanctions policies while also testing the relationship between social exclusion and changes in these policies over time. Results indicate that higher levels of social exclusion, measured by affordable housing scarcity, public benefit usage, and state fiscal health, may play a role in the adoption of state collateral sanction policies over time. In contrast to previous research, results offer mixed evidence regarding the relationship between the racial makeup of the state and the adoption of collateral sanctions policies. Policy implications are discussed.
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KNOTZ, CARLO. "Why Countries ‘Get Tough on the Work-Shy’: The Role of Adverse Economic Conditions." Journal of Social Policy 48, no. 03 (November 29, 2018): 615–34. http://dx.doi.org/10.1017/s0047279418000740.
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AbstractThere has been a clear trend toward greater conditionality and coercion in labour market and social policy in recent decades, a key part of which is tougher sanctions for unemployment benefit claimants who refuse offers of employment or otherwise fail to comply with their obligations. Our understanding of this trend and its determinants is so far built only on a corpus of small-N evidence, while systematic comparative large-N analyses are lacking. As a result, the broad patterns of policy change and their general political drivers remain underexplored. This paper fills this gap by examining unemployment benefit sanction reforms in 20 democracies between 1980 and 2012 using an original dataset. It is shown that governments introduce tougher sanctions in order to reconcile two competing pressures that arise during economic downturns: an increased need for social protection and reduced fiscal revenues. The findings, which are also applicable to other historical periods and policy areas, provide an impulse for future comparative large-N research on ‘demanding activation’ policies.
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Ningsih, Endang Kusdiah, and Bahdar Johan. "BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 13, no. 2 (December 31, 2017): 265–76. http://dx.doi.org/10.35449/jemasi.v13i2.12.
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Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.
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Ningsih, Endang Kusdiah, and Bahdar Johan. "BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 13, no. 2 (December 31, 2017): 265–76. http://dx.doi.org/10.35449/jemasi.v13i2.39.
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Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.
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Rallo Lombarte, Artemi. "La amenazada independencia de la autoridad de responsabilidad fiscal." Teoría y Realidad Constitucional, no. 38 (July 1, 2016): 143. http://dx.doi.org/10.5944/trc.38.2016.18593.
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La LO 6/2013 creó la Autoridad Independiente de Responsabilidad Fiscal (AIReF) para trasponer el Derecho europeo que obliga a los Estados miembros a crear Autoridades independientes de Responsabilidad Fiscal que supervisen el cumplimiento de las reglas europeas de salvaguarda de la estabilidad presupuestaria y la sostenibilidad financiera. Esta Autoridad independiente cumple, en términos generales, con los estándares europeos e internacionales de independencia. Pero la propia AIReF ha criticado la obstaculización gubernamental al acceso a información necesaria para cumplir sus funciones. A falta de facultades coercitivas suficientes que el legislador podría haber proporcionado a la AIReF, el Estado español podría enfrentarse a la apertura por las Autoridades europeas de un procedimiento por incumplimiento del Derecho europeo que preceptúa la independencia de las Autoridades nacionales de Responsabilidad Fiscal.The Spanish Act 6/2013 created the Fiscal Responsibility Independent Agency (AIReF) to implement European law which obliges member States to create Fiscal Responsibility Independent Authorities for supervising compliance of European rules for budgetary stability and financial sustainability. This independent authority complies, in general, with the European and international standards of independence. But the own AIReF has criticized Spanish government for obstructing access to necessary information for complying with its mandate. In the absence of sufficient reactive powers, which the legislator could have provided for AIReF, European authorities could start a sanction procedure against Spain for breaching European law that obliges independence of the fiscal responsibility national authorities.
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Tičar, Bojan. "Local Safety: An Analysis of Minor Offences in the Largest Slovenian Cities – A Case Study on Ljubljana and Maribor." European Journal of Crime, Criminal Law and Criminal Justice 27, no. 1 (March 7, 2019): 45–59. http://dx.doi.org/10.1163/15718174-02701004.
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In accordance with the regulations in force in Slovenia, a minor offence is an act that entails a violation of a law, a Government decree, or an ordinance of a self-governing local community that is determined to constitute a minor offence and for which a sanction is prescribed. In the Slovenian legal order, minor offence law consists of a general part (i.e. general provisions) and a specific part (i.e. provisions on individual minor offences). While the provisions on individual minor offences are scattered over numerous laws and executive regulations containing descriptions of individual minor offences, the general provisions are provided in one law, i.e. the Minor Offences Act. The Minor Offences Act is a systemic act that determines the general conditions for determining individual minor offences and prescribes sanctions for such, the general conditions as to accountability for committing a minor offence, the general conditions for imposing and enforcing sanctions for minor offences, minor offence proceedings, and the bodies and courts that decide in such proceedings. The contribution focuses on the issue of how sanctions for minor offences are imposed in large Slovenian towns (i.e. urban municipalities). In order to ascertain actual revenue from fines imposed for minor offences at the local level, the annual reports on the operations of the municipal warden service and the inspection service of the two largest municipalities in Slovenia, i.e. the Urban Municipality of Ljubljana and the Urban Municipality of Maribor, were analysed. Data that could answer the question of whether municipalities impose sanctions for minor offences for safety and security reasons, which is the ratio legis of minor offence regulations, or primarily for fiscal reasons in order to strengthen municipal budgets, are also analysed. If the examples reviewed demonstrate that the latter reason is in the foreground, the legitimacy and legality of the extent to which sanctions are imposed are questionable. The primary focus of the analysis is sanctions imposed at the municipal level for minor offences violating public order and traffic regulations.
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Carter, Patrick. "Mary Tudor, Parliament and the Renunciation of First Fruits, 1555." Historical Research 69, no. 170 (October 1, 1996): 340–46. http://dx.doi.org/10.1111/j.1468-2281.1996.tb01862.x.
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Abstract First fruits levied by the Crown since the Reformation presented serious problems for Mary Tudor and her government. The queen and Cardinal Pole were determined to restore these profits of schism to the church, while parliament and some councillors opposed such a move because of the Crown's fiscal difficulties and the precedent the action might set for a later compulsory resumption of former monastic property now in lay hands. It now appears that Mary did not wait for parliamentary sanction, but moved on her own to release all clergy from payment of first fruits in the summer of 1555. With difficulty Pole sought confirmation of the grant by statute, forcing Mary to intervene and make an unusual personal appeal to her parliament. The episode offers further evidence of Mary's direct role in shaping royal policy, and of the tensions which her actions could create.
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Lescuyer, Guillaume, and Moulnang Tal. "EXPORTATIONS DE BOIS DU CAMEROUN VERS LE TCHAD : UN SUCCÈS COMMERCIAL MAIS UNE LÉGALITÉ DÉFAILLANTE." BOIS & FORETS DES TROPIQUES 329, no. 329 (July 21, 2017): 67. http://dx.doi.org/10.19182/bft2016.329.a31313.
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L’importance et les moyens mis en œuvre pour importer des sciages au Tchad en pro- venance du Cameroun sont peu documen- tés. Deux enquêtes ont été réalisées pour dresser le diagnostic actuel de cette filière. D’une part, un suivi des flux de sciages a été assuré à N’Djamena et à Moundou de juillet à décembre 2015. D’autre part, des entretiens ont été conduits avec 16 personnes pour caractériser les proces- sus suivis pour importer et dédouaner le bois provenant du Cameroun. Selon nos enquêtes, le volume de sciages arrivant au Tchad à partir du Cameroun s’établit à 79 000 m3 sur la période d’enquête, soit probablement environ 210 000 m3 par an. C’est plus qu’un doublement de l’activité par rapport aux estimations réa- lisées en 2009. Presque la totalité des sciages importés au Tchad est constituée de « bois blancs » et ils sont produits avec des moyens artisanaux. Seulement 25% de ce volume est enregistré par les douanes tchadiennes. Les procédures officielles d’importation sont longues et coûteuses au Tchad. Les acteurs de la filière ont donc mis en place une « filière courte » de dédouanement du bois, qui se caractérise par une sous-déclaration des volumes importés et le versement de pots-de-vin. Cette pratique engendre un manque à gagner fiscal d’environ 3 mil- liards de FCFA pour l’État tchadien, mais elle procure des bénéfices importants aux officiers des douanes, aux transitaires, aux commerçants et aux consommateurs finaux de sciages. Plusieurs mesures sont envisageables pour modifier ces pratiques informelles. Côté demande, au Tchad, le changement de statut fiscal des produits bois, la sanction au moins ponctuelle de certains fraudeurs, et l’instauration de primes liées à l’application de la loi par les contrôleurs pourraient être combinés pour faciliter la légalisation de ce commerce. Côté offre, au Cameroun, l’enjeu majeur est de mieux réguler les pratiques d’ex- ploitation et de commerce du bois dans les forêts communautaires.
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Kenneth, Wee. "Unitisation of petroleum project interests." APPEA Journal 55, no. 2 (2015): 497. http://dx.doi.org/10.1071/aj14132.
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Traditionally, the unitisation of oil and gas project interests involved the exchange of legal ownership interests between project proponents to achieve uniformity of their licence interests across the project. Recently, more contemporary and creative forms of unitisation have emerged including economic, beneficial and contractual unitisation approaches that do not necessarily involve the transfer of legal title interests. Unitisation is a way of pooling resources to improve the likelihood of an economically viable project for participants and to overcome practical challenges resulting from uneven interests in the component parts of a broader project. In some cases, unitisation is the catalyst for project sanction. Achieving agreement and alignment on the most equitable unitisation outcome, including the valuation of the relative resource base and ownership stakes, is not easy. It involves navigating a myriad of legal, commercial, operational and financial considerations. A project residing in both federal and state waters can add increasing layers of complexity due to the interaction between overlapping federal and state jurisdictional and taxing rights. This extended abstract discusses key issues arising in various unitisation models and considers the associated fiscal implications from income tax, capital gains tax, petroleum resource rent tax and royalty perspectives. It also examines the government’s announced tax measures for dealing with the swapping of interests or interest realignments resulting in a common development project and the impact and effectiveness of these rules on unitisation arrangements.
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Benzell, Seth G., and Guillermo Lagarda. "Can Russia Survive Economic Sanctions?" Asian Economic Papers 16, no. 3 (November 2017): 78–120. http://dx.doi.org/10.1162/asep_a_00552.
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Motivated by recent events, we study the welfare impact of extreme sanctions regimes on Russia. To do so, we model the demographic and fiscal transitions of the Russian Federation under free trade and autarky. Unlike previous studies of sanctions, our paper utilizes a large-scale overlapping generations model with productivity growth, demographic change, region-specific policies, and an energy sector. This model is uniquely suited to understanding the long-term impacts of different trade and fiscal regimes. This paper investigates the most dramatic sanctions possible, forcing Russia into long-term autarky under a variety of scenarios. The scenarios differ with regard to the sanction's effect on the energy sector, labor productivity, and the enactment of Russian capital controls. We find that elderly Russians are hurt the most by sanctions. When Russia seizes foreign assets, this is in part because of lower interest rates on the assets of retirees. When the sanctions also reduce Russian government energy revenues, the elderly are hurt through increased consumption taxation. In all scenarios but the most benign, all existing generations are made worse off.
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Suhendar, Dadang, and Dani Rahman Hakim. "Taxpayer Compliance Based on Awareness and Policy." Accounting Analysis Journal 10, no. 1 (March 6, 2021): 18–24. http://dx.doi.org/10.15294/aaj.v10i1.42043.
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This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically.
Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality
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Bieda, Justyna. "Organizacja pracy więźniów w Królestwie Polskim w latach 1815-1867." Czasopismo Prawno-Historyczne 69, no. 2 (October 4, 2018): 111–35. http://dx.doi.org/10.14746/cph.2017.2.6.
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The convicts’ obligation to perform prison labour as an additional form of punishment beyond imprisonment appeared for the first time in the 16th century together with the creation of houses of correction. In the 19th century, statutory law pertaining to labour was regulated in many European penal codes. This concept was also included in the criminal legislation which was in force in the Kingdom of Poland, i.e. in the Penal Code (in forcesince 1818) and in the Code of Major and Correctional Punishments (since 1848). Initially, the work carried out by the prisoners in the Kingdom of Poland was primarily fiscal in nature. The purpose of the labour was for the prisoners to, at least partially, earn a living. However, the penitentiary concepts which began to emerge from the 1930s onwards also started to notice the educational and resocialization value of convict labour. At first, theprisoners were mainly engaged in public works. And later, after 1832, they were put to work in prison workshops and factories. Moreover, they performed services for the benefit of private individuals. The Penal Code obliged the prisoners to work in case of convicts placed in prisons and jails. The Code of Major and Correctional Punishments, which was in force since 1848, maintained the prison labour obligation of the convicts’ sentenced toimprisonment. This additional sanction was connected with the punishment of imprisonment in detention centres and it was also connected with being detained in workhouses or in houses of correction. People sentenced to lighter punishments and those temporarily deprived of liberty were free from penal labour.
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Wee, Kenneth. "Achieving tax certainty for oil and gas projects." APPEA Journal 57, no. 2 (2017): 577. http://dx.doi.org/10.1071/aj16227.
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In recent years, oil and gas companies have been exposed to prolonged periods of volatile oil prices, rising costs and productivity challenges, scarcity and affordability of capital, heightened regulation and accountability and the competition of emerging alternative renewable energy sources. As Australian projects weather the current global oil price and demand–supply dynamics, the future prospects of greenfield and brownfield opportunities will depend on how well proponents can achieve certainty over the geological, geophysical, socioeconomic, operational, political and fiscal aspects affecting their projects. Establishing certainty of the tax regime and how it will apply over the lifetime of a project is crucial to its after-tax economics and is therefore a central piece of the puzzle that must be solved to secure project investment sanction. This is particularly prudent in an era of increased scrutiny by communities and tax authorities globally on multinationals contributing their fair share of taxes wherever they operate. So, how is tax certainty attained from the outset, and protracted disputation mitigated, in an environment where the tax law is constantly evolving? Early engagement with the Australian Taxation Office (ATO) is critical to understanding and assuring how the tax law will be interpreted and administered. This paper discusses: (1) best practice ATO engagement avenues for entities seeking to manage the Australian tax profile of oil and gas projects; (2) how to achieve justified trust and be tax-assured; and (3) the types of ATO products best suited to addressing particularly significant tax considerations confronting oil and gas projects.
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Gutmann, Daniel. "Sanctions fiscales et Constitution." Les Nouveaux Cahiers du Conseil constitutionnel 33, no. 4 (2011): 41. http://dx.doi.org/10.3917/nccc.033.0041.
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Sashi, Sivramkrishna, and Sharma Bhavish. "Macroeconomic Implications of US Sanctions on Iran: A Sectoral Financial Balances Analysis." Studies in Business and Economics 14, no. 3 (December 1, 2019): 182–204. http://dx.doi.org/10.2478/sbe-2019-0053.
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AbstractIran is facing a severe macroeconomics crisis after the US (re)imposed sanctions on its oil and gas exports in May 2018, followed by additional sanctions on metal exports in 2019. Its exports have collapsed triggering a contraction of the economy along with accelerating inflation and depreciating currency. Using the sectoral financial balances (SFB) model, we study the interrelationship between several macroeconomic parameters maintaining stock-flow consistency across time and sectors of the economy. Fiscal and monetary policy cannot reverse the consequences of the sanctions although fiscal deficits as a percentage of GDP will see a rise to accommodate the domestic private sector’s desire to accumulate financial asset accumulation. The lack of a strong monetary policy mechanism in Iran may, however, be unable to quell the impact of expansionary fiscal policy on inflation and depreciating rial. Given the limited macroeconomic policy options open to Iran in dealing with the crisis Iran, the only option may be political – a return to the negotiating table with the US.
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Sacher, Martin. "Avoiding the Inappropriate: The European Commission and Sanctions under the Stability and Growth Pact." Politics and Governance 9, no. 2 (May 27, 2021): 163–72. http://dx.doi.org/10.17645/pag.v9i2.3891.
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Fiscal policy surveillance, including the possibility to impose financial sanctions, has been an important feature of Economic and Monetary Union since its inception. With the reform of fiscal rules in the aftermath of the financial and sovereign debt crisis, coercive provisions have been made stricter and the Commission has formally gained power vis-à-vis the Council. Nevertheless, sanctions under the Stability and Growth Pact for budgetary non-compliance have so far not been imposed. This article asks why the Commission has until now refrained from proposing such sanctions. Using minimalist process-tracing methods, three post-crisis cases in which the imposition of fines was possible, are analysed. Applying an adaptation of normative institutionalism, it is argued that the mechanism entitled “normative-strategic minimum enforcement” provides an explanation of why no sanctions are imposed in the cases studied: Given that the Commission does not perceive punitive action as appropriate, it strategically refrains from applying the enforcement provisions to their full extent.
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VATAGOVYCH, Mykhaylo. "FISCAL MECHANISM FOR PRODUCER SUPPORT: ESSENCE AND STRUCTURE." WORLD OF FINANCE, no. 1(58) (2019): 63–75. http://dx.doi.org/10.35774/sf2019.01.063.
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Introduction. In economic practice, fiscal instruments of producer support and production are widely used, and their modernization is continuous. The use of each of these tools is not a separate process, occurs in a particular environment, with the implementation of a set of interrelated and consistent actions. Consequently, there is a fiscal mechanism for the support of producers, which in the financial theory has found only a partial reflection. Purpose. The purpose of the article is to formulate its own approach to the definition of the nature and structuring of the fiscal mechanism of producer support. Results.The fiscal mechanism for producer support is a set of fiscal, tax and tax forms, tools and instruments through which the state can exert a stimulating effect on the activities of economic entities of its jurisdiction. All means of fiscal support for producers can be divided into two groups: ensuring the functioning of the whole mechanism and its tools (planning and forecasting in the fiscal sector, fiscal norms, norms and standards); combining and ensuring the use of certain groups of instruments (budget expenditures (includes and ensures the use of such instruments: budget financing of state participation in capital; budget financing of public procurement; budget subsidies and subsidies; the establishment of fiscal administrative rules and sanctions for their violation), taxation (includes and ensures the use of such instruments: the establishment of reduced rates of taxation and their change; the establishment of tax privileges and preferential tax subsystems; the introduction of tax holidays, the establishment of fiscal rules and sanctions for their violation), state loans (includes and provides the use of such instruments: state-owned preferential loans, state loan guarantees, the establishment of fiscal rules and sanctions for their violation). Conclusions.The fiscal mechanism of producer support is a multilevel system characterized by hierarchy and the existence of links between internal elements and the external environment. In addition, it is a management system, the functioning of which plays a significant role subjective factor. Therefore, an important task of financial theory is not only its research as a given, but also the design and modernization of the elemental composition, the justification for improving the functioning and use in the interests of the development of individual producers, industries and types of economic activity, society as a whole.
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de Bassa, Carlo, Edoardo Grillo, and Francesco Passarelli. "Sanctions and incentives to repudiate external debt." Journal of Theoretical Politics 33, no. 2 (January 10, 2021): 198–224. http://dx.doi.org/10.1177/0951629820984851.
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Often foreign countries levy sanctions in the attempt to foment discontent with a hostile government. But sanctions may provoke costly reactions by the leaders of the target country. This paper presents a model in which sanctions exhaust the target country economically and impair its government’s fiscal capacity. Then, an office-motivated leader may find it convenient to default on foreign debt in order to free resources that she can invest to regain internal political support. The default thus becomes a defensive tool to partially dampen the internal political turmoil sanctions generate.
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Dwi Purwadi, Made Okvan, and Putu Ery Setiawan. "Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi." E-Jurnal Akuntansi 28, no. 3 (September 12, 2019): 2110. http://dx.doi.org/10.24843/eja.2019.v28.i03.p30.
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Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office.
Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.
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Rosenfeld, Richard, and Kimberly Kempf. "The Scope and Purposes of Corrections: Exploring Alternative Responses to Crowding." Crime & Delinquency 37, no. 4 (October 1991): 481–505. http://dx.doi.org/10.1177/0011128791037004005.
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Current “social war” criminal justice policies lack rational planning and have contributed to the crowding crisis within the correctional system and to state and local fiscal crises. They have also generated an immense expansion in the scope of correctional control. However, proposals to reduce prison crowding through greater reliance on community corrections are more costly than commonly assumed. The authors propose a sanctions budget for corrections that requires choices among cost-effective policies based on available resources, intermediate sanctions, and explicit correctional objectives, including the restoration of rehabilitative purpose to the traditional prison.
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Eichengreen, Barry. "Saving Europe's Automatic Stabilisers." National Institute Economic Review 159 (January 1997): 92–98. http://dx.doi.org/10.1177/002795019715900107.
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European policymakers have repeatedly suggested that fiscal-policy coordination and fiscal federalism will play key roles in Europe's monetary union. This paper warns that this hope is misplaced. Fiscal federalism will not be available to offset recessionary shocks for the foreseeable future. The effects of coordination designed to internalise the cross-border spillovers of fiscal policies are too weak. Freeing up fiscal policy to replace national governments' loss of monetary independence requires allowing European countries' automatic stabilisers to operate. That in turn requires a flexible application of the Excessive Deficit Procedure and the Stability Pact.The solution suggested here is that the Excessive Deficit Procedure and any fines and sanctions associated with the Stability Pact be applied to the constant-employment budget balance, not the actual deficit. Applying them to actual deficits when European countries enter EMU up against the 3 per cent limit will render fiscal policy strongly procyclical, aggravating the problem of macroeconomic fragility created by the loss of monetary autonomy. Still, countries like Germany haunted by the spectre of fiscal pro fligacy need to be reassured that member states will not abuse their fiscal discretion. Procedural and institutional reform to offset the deficit bias in national political systems is the obvious quid pro quo.
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Ashimov, Abdykappar, Yuriy Borovskiy, and Mukhit Onalbekov. "Mathematical Modeling of Optimal Measures to Counter Economic Sanctions." SPIIRAS Proceedings 19, no. 3 (June 1, 2020): 515–38. http://dx.doi.org/10.15622/sp.2020.19.3.2.
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The paper considers the problems of developing recommendations in the area of fiscal and trade policies to counter economic sanctions at the level of both individual countries subject to such sanctions and at the level of economic union including such countries. Research study has been carried out based on the developed dynamic multi-sectoral and multi-country computable general equilibrium model, which describes the functioning of the economies of nine regions of the planet, including five countries of the Eurasian Economic Union (EAEU). The initial data of the model contain built sets of consistent social account matrices (SAMs) for the historical and forecast periods based on data from the Global Trade Analysis Project (GTAP) database, national input-output tables, international trade and IMF data (including forecast) for the main macroeconomic regions indicators. Results of the impact on macroeconomic and sectoral indicators of the EAEU countries and other regions of a hypothetical scenario providing the imposition of additional economic sanctions since 2019 against Russia from some regions were obtained. An approach to solving problems to counter the sanctions policy based on the parametric control theory by setting and solving a number of dynamic optimization problems to determine optimal values of the corresponding fiscal and trade policy instruments at the level of individual EAEU countries and the EAEU as a whole was proposed.
The results of the model-based calculations were tested for the possibility of practical application using three approaches, including evaluation mappings’ stability of the exogenous parameters’ values of a calibrated model to the values of its endogenous variables. The results demonstrate greater efficiency for each EAEU country using a coordinated economic policy to counter sanctions, compared with the implementation of such policy separately at the level of each country.
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Begg, Iain, and Waltraud Schelkle. "The Pact is Dead: Long Live the Pact." National Institute Economic Review 189 (July 2004): 86–98. http://dx.doi.org/10.1177/002795010418900109.
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The ECOFIN Council decision of November 2003 that noted the existence of ‘excessive deficits’ in France and Germany but did not impose sanctions on these two governments was widely interpreted as sounding the death-knell for the Stability and Growth Pact. A ruling by the European Court of Justice on 13 July 2004 annulled this decision, paving the way for reform of fiscal policy coordination in the Euro Area. This article examines what caused the difficulties that have arisen, reviews and appraises a range of proposals for reform of EMU's fiscal policy rules and suggests a way forward.
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Moździerz, Anna. "Strengthening the post-crisis fiscal rules – the case of Spain, Slovakia and Sweden." Equilibrium 10, no. 2 (June 30, 2015): 31. http://dx.doi.org/10.12775/equil.2015.012.
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The purpose of this article is to identify changes in the development of national fiscal rules in response to the crisis, in terms of the new economic governance in the EU. In-depth analysis was carried out on the example of the three countries that have the highest Fiscal Rule Strength Index, i.e. Spain, Slovakia and Sweden. The conclusions of the study were the basis for the formulation of recommendations for Poland. The research focuses on the new rules as well as the rules modified between 2007 and 2012. The key elements of creating fiscal rules and criteria used for their evaluation were recognized. The research shows that the strength of fiscal rules is determined by their legitimacy, the type of institutions monitoring them, the adjustment mechanism and sanctions, as well as the scope of the public sector, which the rule was imposed on. Short duration of most of the rules limits the ability to evaluate their effectiveness. However, the analysis of changes in the finance sector and local government in terms of new institutional arrangements allowed to conclude that the strong fiscal rules index is not a guarantee of maintaining public finance discipline, and the example of this was the varied fiscal position of the countries surveyed.
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Septyana, Kadek Pramesti, and Herkulanus Bambang Suprasto. "Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables." International research journal of management, IT and social sciences 6, no. 6 (October 28, 2019): 111–17. http://dx.doi.org/10.21744/irjmis.v6n6.773.
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The purpose of this study was to determine the effect of tax knowledge, fiscus service, and tax sanctions on taxpayer compliance with tax amnesty as a moderating variable. This research was conducted at the North Badung Pratama Tax Service Office. The population is 65,550 taxpayers. The sample in this study used Convenience Sampling with the Slovin formula approach so that the number of studies numbered 100 people. The data analysis technique used is the MRA (Moderated Regression Analysis) analysis. The results showed that the knowledge of taxpayers had a positive and significant effect on taxpayer compliance. The fiscus service has a positive and significant impact on tax compliance. Sanctions have a positive and significant effect on taxpayer compliance. Tax amnesty reinforces the influence of taxpayer knowledge on taxpayer compliance. Tax amnesty strengthens the influence of the fiscus service on taxpayer compliance. Tax amnesty reinforces the effect of tax sanctions on tax compliance.
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Artis, Michael, and Bernhard Winkler. "The Stability Pact: Safeguarding the Credibility of the European Central Bank." National Institute Economic Review 163 (January 1998): 87–98. http://dx.doi.org/10.1177/002795019816300110.
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The ‘Stability Pact’ agreed at the Dublin Summit in December 1996 and concluded at the Amsterdam European Council in June 1997 prescribes sanctions for countries that breach the Maastricht deficit ceiling in stage three of European Monetary Union. This paper explores the central provisions and possible motivations of the Stability Pact as an incentive device for fiscal discipline and as a partial substitute for policy coordination and a common 'stability culture’.
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Dăianu, Daniel. "EURO zone crisis and EU governance: Tackling a flawed design and inadequate policy arrangements." Acta Oeconomica 62, no. 3 (September 1, 2012): 295–319. http://dx.doi.org/10.1556/aoecon.62.2012.3.1.
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This paper focuses on the roots of strain in the European Monetary Union (EMU). It argues that there is need for a thorough reform of the EU governance structure in conjunction with radical changes in the regulation and supervision of financial markets. The EMU was sub-optimal from its debut and competitiveness gaps did not diminish against the backdrop of its inadequate policy and institutional design. The euro zone crisis is not related to fiscal negligence only; over-borrowing by the private sector and poor lending by banks, as well as a one-sided monetary policy also explain this debacle. The EMU needs to complement its common monetary policy with solid fiscal/budget underpinnings. Fiscal rules and sanctions are necessary, but not sufficient. A common treasury (a federal budget) is needed in order to help the EMU absorb shocks and forestall confidence crises. A joint system of regulation and supervision of financial markets should operate. Emergency measures have to be comprehensive and acknowledge the necessity of a lender of last resort; they have to combat vicious circles. Structural reforms and EMU level policies are needed to enhance competitiveness in various countries and foster convergence.
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Asrini, Asrini. "PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (October 18, 2019): 49–58. http://dx.doi.org/10.37888/bjra.v2i2.194.
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:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP
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Navejas Juárez, Gloria Araceli, Emigdio Julián Becerra Valenzuela, Daniel Octavio Valdez Delgadillo, and Elizabeth García Espinoza. "importancia del régimen legal y fiscal en las PyMEs." Revista Relayn - Micro y Pequeñas empresas en Latinoamérica 3, no. 3 (August 29, 2019): 85–96. http://dx.doi.org/10.46990/relayn.2019.3.3.38.
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El presente trabajo hace referencia al cumplimiento de los requisitos que establece el marco normativo vigente para iniciar una empresa y tiene como objetivo el brindar información a los emprendedores para aumentar sus posibilidades de éxito. El método de investigación utilizado es el analítico-jurídicodescriptivo; los resultados principales son la emisión de recomendaciones jurídicas para evitar sanciones administrativas. La conclusión primordial consiste en lo siguiente: la forma más eficaz de iniciar una empresa, es como persona física, ya que tiene una carga administrativa y legal menor que las personas morales.
Palabras clave Eficacia, empresa, persona física, persona moral, requisitos. Abstrac
This work refers to compliance with the requirements established by the current regulatory framework to start a business and aims to provide information to entrepreneurs to increase their chances of success. The research method used is analytical-legal-descriptive; the main results are the issuance of legal recommendations to avoid administrative sanctions. The main conclusion is the following: the most efficient way to start a business is as an individual, since it has a lower administrative and legal burden than the legal entities. Keywords Efficiency, company, individual, legal entities, requirements
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Spire1, Alexis, and Katia Weidenfeld. "La tolérance des juges à la fraude fiscale : un inconscient d’institution." Criminologie 49, no. 1 (April 18, 2016): 79–98. http://dx.doi.org/10.7202/1036195ar.
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Cette contribution vise à montrer que la régulation de la fraude fiscale par l’institution judiciaire traduit une tolérance, en partie inconsciente, des acteurs qui en sont chargés. Pour en analyser les mécanismes, on s’intéresse aux discours et aux pratiques des procureurs et des magistrats chargés d’assurer le suivi pénal des dossiers que leur transmet l’administration fiscale. Tous se disent convaincus de la nécessité de lutter contre cette forme de délinquance en col blanc, mais s’abstiennent d’utiliser tous les moyens dont ils disposent pour que la pénalisation de la fraude fiscale débouche sur des sanctions effectives. Il en découle une indulgence qui contraste avec la posture d’intransigeance adoptée par l’institution judiciaire dans d’autres domaines. Pour comprendre les ressorts de cette impunité fiscale, nous proposons une approche qui tient compte de la singularité de ce délit et du profil social de ceux qui le commettent, en considérant à la fois les contraintes institutionnelles qui s’imposent aux magistrats et les représentations qui les rendent acceptables.
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Zambelli, Simona. "Recent challenges of LBOs in Italy and institutional insights: The devil lies in the details." Corporate Ownership and Control 17, no. 1 (2019): 360–67. http://dx.doi.org/10.22495/cocv17i1siart16.
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This study highlights recent institutional challenges faced by Private equity (PE) investors in Italy. These challenges increased the debate on the admissibility of LBOs, especially with reference to the actual nature of the debt underlying LBOs and the deductibility of the related interest payments. Despite the enactment of the 2004 corporate governance reform, which legalized LBOs under specific conditions, and the introduction of the European AIFM Directive (2011/61/EU), the doubts on the admissibility of LBOs have not been fully resolved. Up until recently, the Italian Tax Authority continued to challenge LBOs by interpreting them as tools fraudulently adopted by PE investors to elude the law and evade taxes. As a result, PE investors had to face a number of fiscal challenges and sanctions, which added more uncertainty to the legal admissibility of LBOs in Italy. Recently, new fiscal guidelines and jurisprudence finally changed this perspective, confirming the legitimacy of LBOs
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Medina Guerrero, Manuel. "La reforma del artículo 135 de la Constitución." Teoría y Realidad Constitucional, no. 29 (June 1, 2012): 131. http://dx.doi.org/10.5944/trc.29.2012.6985.
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Tras el establecimiento de la “restricción europea” al déficit público, derivada del tratado de Maastricht y del Pacto de Estabilidad y Crecimiento, las Comunidades Autónomas han estado sujetas a reglas fiscales relativas al déficit y a la deuda, así como a la gestión de sus presupuestos. Esta normativa, sin embargo, no evitó que algunas Comunidades incumplieran los objetivos de estabilidad presupuestaria, probablemente porque carecía de un eficaz sistema de sanciones. Este trabajo examina el alcance de la reforma del art. 135 de la Constitución, y especialmente se centra en el margen de maniobra que el nuevo artículo atribuye al Estado para imponer a los gobiernos autonómicos el cumplimiento de los límites de déficit y deuda.After the introduction of the "European restriction" to public deficit, resulting from the Treaty of Maastricht and the Stability and Growth Pact, the Autonomous Communities have been subject to formal fiscal rules with regard to the deficit and debt, as well as management of their budgets. However, this regulation, did not prevent some Autonomous Communities failed to comply with the budgetary stability objectives, probably because it lacked an effective system of sanctions. This paper examines the scope of the constitutional amendment of article 135, and focuses particularly on the margin of maneuver that the new article 135 gives the State to impose regional governments meet the deficit and debt limits.
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García-Escudero Márquez, Piedad. "La acelerada tramitación parlamentaria de la reforma del artículo 135 de la Constitución : especial consideración a la inadmisión de enmiendas. Los límites al derecho de enmienda en la reforma constitucional." Teoría y Realidad Constitucional, no. 29 (June 1, 2012): 165. http://dx.doi.org/10.5944/trc.29.2012.6986.
Full textAbstract:
Tras el establecimiento de la “restricción europea” al déficit público, la derivada del Tratado de Maastricht y del Pacto de Estabilidad y Crecimiento, las Comunidades Autónomas han estado sujetas a reglas fiscales relativas al déficit y a la deuda, así como a la gestión de sis presupuestos. Esta normativa, sin embargo, no evitó que algunas Comunidades incumplieran los objetivos se estabilidad persupuestaria probablemente porque carecía de un eficaz sistema de sanciones. Este trabajo examina el alcance de la reforma del art. 135 de la Constitución, y especialmente se centra en el margen de maniobra que el nuevo artículo atribuye al Estado para imponer a los gobiernos autonómicos el cumplimiento de los límites de déficit y deuda.After the introduction of the “European restriction” to public deficit, resulting from the Treaty of Maastricht and the Stability and Growth Pact, the Autonomous Communities have been subject to formal fiscal rules with regard to the deficit and the debt, as well as the management of their budgets. However, this regulation did not prevent some Autonomous Communities failed to comply with the budgetary stability objectives, probably because it lacked an effective system of sanctions. This paper examines the scope of the constitutional amendment of article 135, and focuses particularly on the margin of maneuver that new article 135 gives the State to impose the regional governments meet the deficit and debt limits.
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Villemot, Dominique. "Le cumul des sanctions fiscales et pénales est constitutionnel, mais encadré." Gestion & Finances Publiques, no. 2 (March 2017): 101–7. http://dx.doi.org/10.3166/gfp.2017.00034.
Full text
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Daniluk, Paweł, and Joanna Mierzwińska-Lorencka. "Responsibility of a Juvenile for a Prohibited Act Under Polish Law." International and Comparative Law Review 16, no. 2 (December 1, 2016): 99–115. http://dx.doi.org/10.1515/iclr-2016-0017.
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Summary The law on juvenile delinquency proceedings creates a model of a paternalistic and welfare approach to juvenile justice, the protection and treatment of the juvenile at risk oriented allowing only a certain range, to use criminal sanctions against juvenile perpetrators of prohibited acts. The rule is that juvenile is not liable to the principles defined in the Penal Code, the Code of Petty Offences or the Fiscal Penal Code, and the law is applied to him is the Juvenile Act of 26 October 1982 which does not provide for a criminal responsibility. Special, nonpenal responsibility for juveniles applies for those between 13 and 17 years. For younger juveniles, special measures of exclusively educational and care character are possible.
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Junaedi, Dedi, and Faisal Salistia. "REAKTUALISASI & REVITALISASI SUMBER PENERIMAAN NEGARA." Reslaj : Religion Education Social Laa Roiba Journal 1, no. 2 (December 20, 2019): 133–52. http://dx.doi.org/10.47467/reslaj.v1i2.105.
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The purpose of this study is to actualize and revitalize fiscal concepts or sources of revenue in Indonesia in a perspective review of Islamic economic thought. The method used is the study of literature and qualitative descriptive analysis of thoughts that have developed in the history of Islamic economic thought as well as its adaptation, actualization, revitalization and contextualization efforts to formulate more stable, blessing and sustainable sources of Indonesia's APBN revenue. The results of the study can be briefly formulated that in general fiscal policy discusses the role of the state in the function of allocation, distribution and stabilization of the national economy. In the allocation function, the state determines what state financial resources are used for; the distribution function regulates how state policies manage the budget (expenditure) to create a mechanism of equitable economic distribution in society; and the function of stabilization is how the state creates a stable and sturdy economy that supports the economic wheels.
The budget deficit - as experienced by many countries, including Indonesia - is a signal of the importance of managing a country's fiscal policy. The history of the glory of Islam has provided valuable lessons on how Islamic economic development was once a solution that delivered prosperity and prosperity to all its people. Various sources of revenue ranging from zakat, ghanimah, fai, kharaj, fai, ushr, khumus, nawaib, amwal fadla, special taxes, import duties, import duties, grants, gifts, expiation, and several other financial sanctions have been moved to become a source of state revenue very big one. If you are willing and willing to make efforts to adapt, re-actualize and revitalize the sources of revenue, a similar succession can be applied at the present time by any country, including Indonesia.
Keywords: budget, Islamic economics, financial, fiscal, tax, zakat
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Ihdina Agustina and Muammar Rinaldi. "Pengaruh Kesadaran Perpajakan Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Untuk Memenuhi Kewajibannya Di CV. Signart Advertising." Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi 6, no. 2 (October 18, 2020): 148–58. http://dx.doi.org/10.47663/abep.v6i2.74.
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This study aims to determine the effect of Tax Awareness and Tax Sanctions against Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The population on this research is individual taxpayer on the CV. Signart Advertising. Samples taken as many as 50 respondents by using saturation sampling. The results of the research analysis show that Tax Awareness partially has effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of the research analysis show that Tax Sanctions has no effect significantly on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results showed that Tax Awareness and Tax Sanctions simultaneously have significant effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of this study are supported by the value of R square (R2) which means Tax Awareness and Tax Sanctions have an effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. While the remaining is effected by other factors originating from outside this research model such as Fiscus Service and Tax Rate.
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Ruhiyat, Satya Marta, Ismansyah Ismansyah, and Nani Mulyati. "Application of Republic of Indonesia Supreme Court Regulation No. 13 of 2016 Concerning Procedures for Subscribing to Criminal Cases by Corporations in Corporate Criminal Responsibility in Indonesia Based on the Decision of the Central Jakarta District Court Number: 94 / Pid.Sus-TPK / 2017 / PN. Jkt.Pst." International Journal of Multicultural and Multireligious Understanding 6, no. 2 (May 15, 2019): 385. http://dx.doi.org/10.18415/ijmmu.v6i2.725.
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Corporations at this time are no longer just subjects of ordinary law, but corporations are now a forum for corruption. Corporate criminal sanctions in Decision Number Number: 94 / Pid.Sus-TPK / 2017 / PN.Jkt.Pst the judge imposes criminal sanctions not only on the accused individual but also imposes criminal sanctions on the corporation PT. Duta Graha Indah (PT.DGI). In 2009-2010 PT. DGI through its main Director at that time made an agreement in the arrangement of the development projects for special infection hospitals and tourism at Udayana University in the 2009 and 2010 fiscal years in order to win PT DGI as the implementation of work (partners). Problems in ensnaring corporations against cases of corruption committed by corporations are still difficult to implement in Indonesia. So that the judge's consideration in the decision becomes the basis for making a decision for the judge in imposing criminal penalties on the corporation PT. DGI. The research method used is normative juridical. From the results of the study, it can be concluded that judges based on vicarious criminal liability assess the existence of a working relationship in which the mens rea drawn in the defendant knows corruption but is passive with actus reus drawn from the actions of the head of the PT. Other DGIs to coordinate with other parties for and on behalf of corporations that cause illegal acts. The judge considered the mistakes imposed on the corporation were mistakes made by the management so that the corporation could be held responsible for criminal acts of corruption that had been committed.
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Willgoos, Christine. "Recent Developments in Health Law." Journal of Law, Medicine & Ethics 28, no. 2 (2000): 187–88. http://dx.doi.org/10.1111/j.1748-720x.2000.tb00009.x.
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The Office of Inspector General (OIG), Department of Health and Human Services, has issued a proposed rule under section 5201 of the Omnibus Consolidated and Emergency Supplemental Appropriations Act for Fiscal Year 1999 (OCESAA) that would provide a safe harbor from civil sanctions under section 1128A(a)(5) of the Social Security Act for independent dialysis facilities that pay premiums for Supplementary Medical Insurance (Medicare Part B) or Medicare Supplemental Health Insurance Policies (Medigap) for financially needy Medicare beneficiaries with end-stage renal disease (ESRD).End-stage renal disease is a chronic disease that requires regular dialysis treatments and monitoring of laboratory values, diet and medication. ESRD patients suffer from irreversible renal failure, often accompanied by diabetes, anemia, hypertension and congestive heart failure.
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Morkovkin, D. "Modern Tools for Tax Incentives for Industrial Development in Russia in the Context of Sanctions Restrictions." Scientific Research and Development. Economics of the Firm 10, no. 2 (August 6, 2021): 63–69. http://dx.doi.org/10.12737/2306-627x-2021-10-2-63-69.
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Russia's economic policy is aimed at solving the most important task, which is to ensure not only sustainable, but also accelerated socio-economic development, as well as improving the well-being of the population. As a result of the sanctions, the economy of any country loses a large amount of economic resources, motivational factors of development, which subsequently has an adverse impact on the main sectors of the real sector of the economy - industry and agriculture. In order to develop the economy in such conditions, the state seeks to support the most affected industries through the use of various tools that stimulate investment processes, and, as a result, the development of industry within the country. Fiscal and industrial policy play a key role in this. The study identifies and classifies the main instruments of tax incentives for industrial entities. The article highlights the current problems and promising areas of investment support in industry as a key factor in the sustainable development of the real sector of the Russian economy.
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Komissarova, Zh N., and E. A. Sergeev. "EU fiscal governance and budget consolidation in Visegrád countries." MGIMO Review of International Relations, no. 3(66) (July 28, 2019): 131–58. http://dx.doi.org/10.24833/2071-8160-2019-3-66-131-158.
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Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance. Since the Visegrád countries have accomplished their consolidation effort, it seems topical to study their experience and assess the efficiency of consolidation measures. Involving descriptive statistical analysis, the authors posit that supranational impact on national budgets of Visegrád countries was quite efficient, as all economies concerned have accomplished a relatively sizeable fiscal consolidation. This happened largely due to the fact that the governments did not intend to lose vast amounts of funds from the EU budget. Such an option was quite feasible as a part of possible sanctions related to excessive deficit. The Czech Republic, Hungary, Poland and the Slovak Republic run different consolidations as to scale, structure and measures taken, though one could highlight some similarities. On the one hand, consolidations were to a great extent carried out through the means of indirect taxation, because they have a less distortive nature, given the structural characteristics of countries at issue. On the other hand, the governments refrained from raising direct taxes due to their distortive character. Hungary was the only country, which took some active measures in the field of corporate taxation, and subsequently suffered from drop in tax collection. The Visegrád countries did cut government expenditures, but strived to use the most effective instruments such as curbing employment in public sector. Further, there were some subsidiary factors at place that influenced consolidation pace. For example, three of four Visegrád countries are not members of a currency union, which inter alia contributed to monetizing government debt. At the same time, some measures taken by the countries, were of a quite formal nature. For instance, Hungary totally nationalized pension system in order to increase budget revenues. Nevertheless, all Visegrád countries reached deficit target without any revolutionary changes to main fiscal aggregates, which means that consolidations were at least nominally effective. However, cumulative deficit change was not fully accompanied by lowering debt and was by several times less than cumulative transfers from the EU budget. At the same time the budget consolidations in Visegrád countries could be called efficient as GDP growth rates restored, as did investors’ confidence and exports.
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Quinn, Matthew. "Australia – how do we compare as an exploration destination?" APPEA Journal 59, no. 1 (2019): 120. http://dx.doi.org/10.1071/aj18044.
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A country’s competitiveness as a destination to conduct oil and gas exploration and production operations can be assessed through analysis of key metrics including discovered volumes, new field wildcat success rate, average field size, discovered volumes per new field wildcat, fiscal terms, sanctity of contract, regulatory burden and civil society risk. When compared globally, Australia ranks very high for aboveground risk factors, well for discovered volumes and discovered volumes per new field wildcat but sits towards the lower end of the dataset for fiscal terms. When assigning each metric a score on a scale of 1–10 and appropriately weighting and combining them to produce one overall score for each country, Australia currently ranks fourteenth for offshore and sixth for onshore. Historically, Australia’s rankings have been relatively consistent and have not dropped below twentieth since 2006. Conducting this analysis at a basin level allows the introduction of ‘time to onstream’ and ‘yet to find’ as additional metrics. Of the Australian immature basins, the McArthur Basin has the highest ranking; and for moderately mature basins, the North Carnarvon Basin tops the list.
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Lara-Millan, Armando. "Theorizing financial extraction: The curious case of telephone profits in the Los Angeles county jails." Punishment & Society 23, no. 1 (July 21, 2020): 107–26. http://dx.doi.org/10.1177/1462474520941929.
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Existing models of financial extraction in the criminal justice system are applied to the case of profitable telephone contracts in the Los Angeles County jails during the mid-1990s. The case exemplifies instances of a “punishment” model of monetary sanctions, in which profits are derived for crime control purposes, and a “predation” model, in which inmates are seen as potential resources to absolve fiscal crisis and create market opportunities. However, the case contains an additional element: legal demand concerning inmates’ mental health care treatment. It is shown that telephone profits in jails could not have been used for predation or punishment purposes without the exploitation of legal ambiguity around inmate’s healthcare. Broader implications for the study of financial extraction as a constitutive theory – one that is both historical causal explanation and generalizable description – are drawn.
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Khrustalev, Еvgenii, Oleg Khrustalev, Nina Baranova, and Daria Loginova. "High-Tech industry budget assessment and planning model." SHS Web of Conferences 114 (2021): 01017. http://dx.doi.org/10.1051/shsconf/202111401017.
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In the conditions of a constant budget deficit allocated to the research and manufacturing complex, the problem of value for money take on particular significance. The solution to this problem largely depends on the scientific validity of planning budget expenditures for innovative development and, first of all, on the optimality of the plans being developed in the context of crises, pandemics or sanctions. In this connection, the article analyzes modern research and manufacturing complex development processes under fiscal stress. As a result, economic and mathematical tools based on the analytic hierarchy process will be scientifically substantiated and developed. This method is designed to build a model that allows to quantify and efficiently distribute funds allocated by the State. This is necessary for the formation of that part of the budget item, which refers to the innovative development of knowledge-based industry.
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Watun, Salma, Suwignyo Widagdo, and Nanda Widaninggar. "Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 2 (January 19, 2021): 80–99. http://dx.doi.org/10.31967/jakuma.v1i2.407.
Full textAbstract:
This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.