To see the other types of publications on this topic, follow the link: Tax administration in the province of Tournai.
Journal articles on the topic 'Tax administration in the province of Tournai'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 33 journal articles for your research on the topic 'Tax administration in the province of Tournai.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Yenny, Sri Risma, and Pulung Wicaksono. "Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak." Jurnal Ilmiah ESAI 13, no. 1 (2019): 9. http://dx.doi.org/10.25181/esai.v13i1.1268.
Full textAbstract:
The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province. The data used are primary data obtained by distributing questionnaires to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance. Keywords: Tax Amnesty, Modern Administration System, Taxpayer Compliance
2
Efriandy, Iwan, Meita Rahmawati, and Efva Octavina Donata. "Kajian Komparatif Sebelum Dan Pasca Launching Samsat Keliling Dan Samsat Corner Mall Terhadap Penerimaan Pajak Kendaraan Bermotor Di Provinsi Sumatera Selatan." Reformasi Administrasi 7, no. 2 (2020): 123–31. http://dx.doi.org/10.31334/reformasi.v7i2.1062.
Full textAbstract:
The South Sumatera Government wants to achieve the targets set in the Local Own-source Revenue (LOR), of which 40 percent comes from the motor vehicle tax and motor vehicle transfer fees. However, the LOR revenue target through vehicle tax and motor vehicle transfer fees set in 2016 only reached around 50 to 60 percent. In an effort to improve services that get closer to the community and increase the collection of vehicle tax in order to achieve the LOR targets in South Sumatera Province, the Provincial Government has launched a special mobile One-stop Administration Services Office (SAMSAT) in 21 Regional Technical Implementation Unit (UPTD) SAMSAT in 17 districts/cities and SAMSAT corner mall which is in 4 malls in Palembang city.The study aims to examine and analyze whether there are significant differences before and after the launching of mobile One-Stop Administration Service Office and SAMSAT corner mall on Vehicle Tax Revenue of South Sumatra Province
3
Lia Muliawaty. "THE IMPACT ANALYSIS OF COORDINATION AGAINST THE EFFECTIVENESS OF SERVICE ONE-STOP CORPORATE ADMINISTRATION SYSTEM AREA AT PANDEGLANG, BANTEN PROVINCE." Journal Sampurasun : Interdisciplinary Studies for Cultural Heritage 3, no. 2 (2017): 113. http://dx.doi.org/10.23969/sampurasun.v3i2.432.
Full textAbstract:
The main problem in this research is the effectiveness of the service of motor vehicle registration number at the offices of Single Administrative System Single Roof Pandeglang Banten Province low, allegedly caused by the coordination between each unit or part has not run optimally. The method used in this research is descriptive analysis by using path analysis (path analysis) that is by seeing how big influence and independent variable to dependent variable, either influence directly or indirect influence. With this design will be measured directly or indirectly the coordination influence expressed in 7 (seven) dimensions, namely the existence of agreement and unity of understanding, the existence of agreement on the activities, the existence of obedience, the exchange of information, the presence of coordinators who can lead, the existence of information from Various parties, and the mutual respect for the effectiveness of service at the Office of Pandeglang Area Manunggal One Roof Administration System of Banten Province.The results of the research can be found that the effectiveness of Motor Vehicle Tax Service is influenced by the coordination at the office of Pandeglang Area Manunggal One Roof Administration System of Banten Province, with the percentage is 98.0%. This means that the coordination is very dominant and decisive towards the increase of tax service on the Pandeglang Area Manunggal One Roof Administration System of Banten Province. However there are also other factors that are not examined (epsilon) but determine against the tax service on Pandeglang Area Manunggal One Roof Administration System of Banten Province of 2.0%.
4
Mediawahyu Lestari, Steffi, and Apollo Daito. "THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE)." Dinasti International Journal of Management Science 1, no. 5 (2020): 732–39. http://dx.doi.org/10.31933/dijms.v1i5.287.
Full textAbstract:
This study aims to obtain empirical evidence about the influence of taxation knowledge, tax socialization, and tax administration on taxpayer compliance. The research sample was 38 micro small and medium enterprises in the village of Tobat, Balaraja sub-district, Tangerang regency, Banten province, which made a business certificate. Data analysis uses path analysis. The PLS application is used to test hypotheses. The overall results of this study state that taxation knowledge does not affect taxpayer compliance. tax socialization and tax administration affect taxpayer compliance. This study has limitations including, the sample used is less than 100 samples, the data used are only primary data is expected to further research using a larger sample and supported by secondary data
5
Dixit, Pankaj, and Rahim Jafar Mohammad Sharif. "Standard Taxation Gaps & Reforms: A Critical Review of Revenue Policies of Kurdistan Region of Iraq." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 3, no. 4 (2020): 341. http://dx.doi.org/10.29259/sijdeb.v3i4.341-354.
Full textAbstract:
Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary source of their funds, so they don’t give more importance on tax revenue collection. Iraq is also one of them. This study is about the Iraq but the core area is focused on its independent province Kurdistan. The Kurdistan is an autonomous province of federal republic of Iraq having separate legislative assembly namely; parliament. Still it is under developed region and financially depend on Iraqi federal budget. Tax policies of the federal Iraq and its region Kurdistan are not well- structured as per international standard. These policies have a huge gap in purview of sound revenue practices. Standard taxation gaps are the gaps between universal tax practices and the traditional existing tax practices, which are affecting the tax revenue and also affecting the sound practices of tax administration. The primary purpose of this article is to find out the gaps in taxation system and its existing administration policies and critically examines the facts of Kurdistan tax policies in the light of universal standard sound practices within the scope of Iraqi constitution and also find out, how can Kurdistan get more revenue by revising its existing tax policies and what are the necessities for filling these existing gaps.
6
Guérin, Mathieu. "Khmer peasants and land access in Kompong Thom Province in the 1930s." Journal of Southeast Asian Studies 43, no. 3 (2012): 441–62. http://dx.doi.org/10.1017/s0022463412000331.
Full textAbstract:
Based on Cambodian and French archival records, which include colonial and local administration reports, tax rosters and judicial sources, this paper explores landownership in Cambodia in the 1930s. It shows that, contrary to common belief, land access was already an issue in the 1930s. The study of tax registers of three communes in the province of Kompong Thom presents a Khmer rural society dominated by peasants with average-sized landholdings, but where landless peasants or those with very small holdings also existed. It also stresses that women were able to become efficient farm operators. In addition, this analysis of the different sources available shows that Khmer rural society in Kompong Thom was a form of gerontocracy dominated by men aged over 40.
7
Rahimi, Dr Gholam Reza, Shirzad Khezri, and Soheila Niknafs. "Investigation the relationship of Leadership Styles on managers on productivity Staff Tax Administration of West Azerbaijan province." International Academic Journal of Organizational Behavior and Human Resource Management 05, no. 01 (2018): 140–44. http://dx.doi.org/10.9756/iajobhrm/v5i1/1810011.
Full text
8
Ising, Shanty Bahar, and Novi Damayanti. "Kualitas Pelayanan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan di Kantor Samsat Kota Palangka Raya Provinsi Kalimantan Tengah." Pencerah Publik 2, no. 1 (2015): 10–13. http://dx.doi.org/10.33084/pencerah.v2i1.782.
Full textAbstract:
This research aims to know, describe and analyze the quality of the motor vehicle tax and the customs name (PKB and BBNKB) in the office of SAMSAT City Palangka Raya Province of central Kalimantan. The method used is qualitative exploitation, research conducted is a descriptive study where SAMSAT (one-stop Manunggala administration system) Palangka Raya City was chosen as the location of research. Data Collection Techniques use interviews, documentation, and observations. Based on the research results that the quality of the vehicle tax Service and the name of the motor vehicle (PKB and BBNKB) in the city Palangka Raya Province of central Kalimantan. Regarding the timeliness of the waiting time is good, officers work in accordance with the prescribed clock and related process waiting time depends on readiness of the applicant's requirements, but based on a research interview with the community that for the processing time is still Poorly can be in the value of a fast service that is not through the specified stages.
9
Brown, Ian. "Tax Remission and Tax Burden in Rural Lower Burma during the Economic Crisis of the Early 1930s." Modern Asian Studies 33, no. 2 (1999): 383–403. http://dx.doi.org/10.1017/s0026749x99003236.
Full textAbstract:
In the late 1970s, a modest scholarly clash took place between James C. Scott and Michael Adas over the extent to which, if at all, the British administration in Burma had granted tax remissions to the rural population of the province during the economic crisis of the early 1930s. This formed an important part of their wider debate on the causes of the major rebellion—the Hsaya San rebellion—which erupted in Lower Burma in the closing days of 1930. First into the arena was Scott, in The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia, published in 1976. On this issue, Scott's starting point was the observation that the colonial world of the late nineteenth and early twentieth centuries saw a very marked increase in the capacity of the state to extract tax revenues from rural populations. The decisive strength of colonial administrations in this respect lay in paperwork, in ‘the inexorable progress of cadastral surveys, settlement reports for land revenue, censuses, the issuance of land titles and licences, identity cards, tax rolls and receipts . . .’, in other words, in the creation of ‘nets of finer and finer official weave’ that trapped rural taxpayers with increasing thoroughness.
10
Dang, Ngoc Hung, Thi Viet Ha Hoang, and Manh Dung Tran. "Impact of Cost Control on Business Efficiency of Small and Medium Sized Enterprises in Thai Binh, Vietnam." International Finance and Banking 4, no. 2 (2017): 112. http://dx.doi.org/10.5296/ifb.v4i2.12030.
Full textAbstract:
This study is conducted for investigating the impact of cost control on business efficiency of small and medium-sized enterprises (SMEs) in the area of Thai Binh, Vietnam for the period from 2012 to 2014. Impacting factors were built and verified on business efficiency of SMEs including (i) Cost of goods sold ratio, (ii) Financial expense ratio, (iii) Administration expense ratio, (iv) Firm size, (v) Financial leverage, (vi) Assets structure, and on Pre-tax return on sales ratio and Pre-tax return on assets ratio. The study employed regression models of OLS, FEM, REM and GLS with multi-year dataset of SMEs in Thai Binh province. The results show that the ratios of cost of goods sold, financial leverage, and administration expenses have negative relation with business efficiency, but affecting Return on sales (ROS) and Return on assets (ROA). In addition, financial leverage, assets structure and firm size have small impacts on ROS and ROA. Also, basing on the findings, SMEs operating in the form of joint stock company have higher business efficiency than those operating in the form of limited liability company.
11
Rezaei, Morad, Sajjad Salehi, Masomeh Shafiei, and Somaye Sabet. "SERVANT LEADERSHIP AND ORGANIZATIONAL TRUST: THE MEDIATING EFFECT OF THE LEADER TRUST AND ORGANIZATIONAL COMMUNICATION." EMAJ: Emerging Markets Journal 2, no. 1 (2012): 70–78. http://dx.doi.org/10.5195/emaj.2012.21.
Full textAbstract:
The purpose of this paper aims to clarify the relationship between servant leadership and organizational trust, and tries to demonstrate the mediator role of leader trust and organizational communication in this relationship. The study sample included 258 employees of Guilan province Tax Administration and for sampling we used cluster method. Previous studies have also focused on the positive impact of servant leadership in organizational trust and in this article the results show that there is a significant relationship between servant leadership, organizational trust, leader trust and organizational communication.
12
Bate, Maria Magdalena. "ANALISIS SISTEM PELAKSANAAN PENGHITUNGAN PAJAK ATAS KENDARAAN BERMOTOR DALAM MENINGKATKAN PAJAK DAERAH DI KANTOR SAMSAT GUNUNG SITOLI." Jurnal Akuntansi, Bisnis dan Ekonomi 4, no. 2 (2018): 1163–84. http://dx.doi.org/10.33197/jabe.vol4.iss2.2018.179.
Full textAbstract:
Motor Vehicle Tax (PKB) is the implementation of regional taxes on motorized vehicles. The object of motor vehicle tax is proof of ownership or power of motorized vehicles, while the subject of motorized taxation is an individual or entity that owns or controls a motorized vehicle. The purpose of this study is to find out the system of implementation of Roda 2 motor vehicle tax (PKB) at the Office of the Gunungsitoli Single Roof Single Administration System (SAMSAT). The type of research in this study uses a type of qualitative descriptive research with data collection techniques of observation and interviews. From the results of the study it is known that the calculation of Wheel 2 PKB in Gunungsitoli City Samsat office has been carried out in accordance with taxation in Indonesia by referring to Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD) and also North Sumatra Provincial Regulation No. 1 of 2015 concerning Regional Tax of North Sumatra Province. In the Wheel 2 PKB Collection system at the Gunungsitoli SAMSAT office carried out with an Official Assessment System which means that tax collection is based on the decree of the Head of Region by using SKPD (Regional Tax Assessment Letter) and / or other similar documents in the form of tickets and calculation notes, stipulation by SAMSAT office officers, and the payment is made by the Taxpayer and deposited by the officer to the Bank, namely the Gunungsitoli Branch of North Sumatra Bank.
13
Zaragoza, Sharon M., and Merlita V. Caelian. "Fiscal Implication of Agrarian Reform Program to the Real Property Tax Collection in Negros Occidental." Philippine Social Science Journal 3, no. 3 (2020): 85–94. http://dx.doi.org/10.52006/main.v3i3.263.
Full textAbstract:
Property taxation is a component of land governance policies, processes, and institutions that relies on a land administration system, efficient property market, and secure legal rights. This study assessed the fiscal implication of the Comprehensive Agrarian Reform Program (CARP) in the real property tax (RPT) collection when municipalities are grouped by income classification, size of the area, and land classification. This descriptive-comparative and correlational research used secondary data and a checklist administered to 19 treasurers of a first-class province. Using descriptive and inferential analyses, the study yielded "very great" negative fiscal implications. No significant differences were found when municipalities were grouped as to income and size but a significant difference when areas were identified by classification. There is a significant relationship between the fiscal implication and the size of the area covered. The respondents encountered challenges. The study recommends revenue generation strategies, legislative support, and livelihood for agrarian beneficiaries.
14
Azad, Esmail, Shahram Gilaninia, and Hossein Ganjinia. "Evaluation of Customer Orientation and Its Impact on Taxpayer Satisfaction Based on Servqual Model : Case Study Tax Affairs Administration of Guilan Province." Kuwait Chapter of Arabian Journal of Business and Management Review 3, no. 2 (2013): 91–95. http://dx.doi.org/10.12816/0017459.
Full text
15
Azad, Esmail, Shahram Gilaninia, and Hossein Ganjinia. "Evaluation of Customer Orientation and Its Impact on Taxpayer Satisfaction Based on Servqual Model : Case Study Tax Affairs Administration of Guilan Province." Kuwait Chapter of Arabian Journal of Business and Management Review 3, no. 3 (2013): 61–67. http://dx.doi.org/10.12816/0017478.
Full text
16
Post, Robert L. "A Primer on the Federal Budget Process." MRS Bulletin 15, no. 11 (1990): 35. http://dx.doi.org/10.1557/s0883769400058322.
Full textAbstract:
The federal budget process is often regarded as an arcane affair, the province of a select group of Washington insiders. This includes the mysteries behind the determination of budgets for R&D on materials. The purpose of this discussion is to demysrify the subject a little. It will focus largely on the role of Congress.A common misconception is that the White House sets the budget for the federal government. What the White House does do is send detailed recommendations to Congress each year in January on what it believes the budget should be. This covers spending, tax policy, and economie predictions (the latter reflected in the anticipated tax revenues). In January 1990, for example, the administration submitted budget recommendations for fiscal year 1991, which began on October 1 and runs until September 30, 1991. These recommendations (with subsequent negociations with the Hill) can be quite influential, but serve primarily as a point of reference, which Congress can gladly accept, or completely ignore, as circumstances and preferences dictate.
17
Dzhabaeva, Tahmina Ch. "Shortcomings of the Administrative Management of the Tsarist Administration in the Derbent Province According to the Audit of 1860." IZVESTIYA VUZOV SEVERO-KAVKAZSKII REGION SOCIAL SCIENCE, no. 2 (210) (June 28, 2021): 43–47. http://dx.doi.org/10.18522/2687-0770-2021-2-43-47.
Full textAbstract:
The article is devoted to the study of issues related to the practice of administrative management in Dagestan, in particular in the Derbent province in the middle of the 19th century. The shortcomings of administrative management in terms of office work, the uncertainty of court proceedings, the reasons for the reluctance of police officers to investigate certain crimes (a social factor), the inefficiency of state property management, the shortcomings in the tax system are identified, and the reasons for the low level of medicine, problems of urban economy and trade are analyzed. As a result, the political flexibility of the tsarist administration in relation to the population of the Derbent district is noted. The author analyzes the degree of influence of the adats on the public life and self-consciousness of the population, the persistent observance of archaic norms of customary law, despite the political and administrative presence, to a greater or lesser extent, of the tsarist administration in various socie-ties of the Derbent district. There is a socio-political difference in the public consciousness that exists between the population of the region and the new government. The article involves the study of a complex of issues related to the level of social development of the population of the Derbent district of Dagestan in Russia in the middle of the 19th century.
18
Turyandi, Itto, and Iwan Ardiansyah. "Opportunities for the Application of City Government Policies in Implementing Motor Vehicle and Surface Water Taxes in Indonesia." International Journal of Multicultural and Multireligious Understanding 7, no. 8 (2020): 206. http://dx.doi.org/10.18415/ijmmu.v7i8.1844.
Full textAbstract:
Transparency in public policy is one pillar of a state democracy. This is important because the community as the implementer of the policy can monitor government performance. Motor vehicle and surface water taxes are the largest revenue sector in the regional budget. Therefore, this study aims to analyze qualitatively about the application of city government policies in implementing motor vehicle and surface water taxes in Indonesia. This study was conducted with an explanatory sequential mixed method design which consisted of two stages, quantitative data collection and qualitative data collection to help decipher quantitative data. This study was conducted in West Java province with 18 regencies and 9 municipalities and the Regional Revenue Agency of West Java which has 34 One-stop Administration Services Offices of Regional Tax Management Center spread in 5 working areas. The research problems include (1) How is the implementation of motor vehicle and surface water tax policies in West Java regencies/Cities? and (2) What is the ideal policy implementation model design for Regencies/Cities in West Java? The results show that the regency/city government has implemented the excavation of motor vehicle and surface water tax potentials through intensification and extensification through regional apparatuses and the policy implementation model design for regencies/cities is the application model of national identity number single ID.
19
KVASHNIN, Yuriy N. "Yurak-Samoyeds: Problems of Ethnic Identification." Arctic and North, no. 44 (September 24, 2021): 250–66. http://dx.doi.org/10.37482/issn2221-2698.2021.44.250.
Full textAbstract:
The article is devoted to the poorly studied problem of the origin of the name Yuraki, which the Russians, as well as the Enets and Nganasans, called the group of the Samoed-speaking population that wandered along the northern outskirts of Western Siberia in the 17th — first half of the 20th century. On the basis of published and unpublished archival materials, information from the works of Russian and foreign scientists, as well as dictionaries of the peoples of the North, we attempted to identify the ethnic composition of the Yuraks, the boundaries of their settlement, determine the chronological framework for the emergence and existence of this name and clarify its origin. The research has resulted in a number of reasonable conclusions and assumptions. The name Yuraki appeared in the 17th century, when the tax policy of the tsarist administration in the north of Western Siberia provoked active resistance of certain groups of the nomadic Samoyed population. Russians called the Yoraks / Yuraks nomadic in the deep tundra, who did not pay a permanent tax, tundra and forest Nenets and Enets, as well as a mixed Nenets-Enets group. This name comes from the Nenets word Yor meaning "depth". By the 19th century, the Nenets of the Yenisei province began to be called Yuraks, regardless of the tax system. In the Soviet household documents of the Dolgan-Nenets National District, this name appeared until the middle of the 20th century.
20
Sarıköse, Barış. "XIX. Yüzyıl Sonlarında ve XX. Yüzyıl Başlarında Ermenek’in İdarȋ Yapısı / Administration Structure of Ermenek at the end of XIX’th Century and at the Begining of XX’th Century." Journal of History Culture and Art Research 7, no. 3 (2018): 700. http://dx.doi.org/10.7596/taksad.v7i3.1526.
Full textAbstract:
<p><strong>Abstract</strong></p><p>Ermenek which was located in Seljuk in the period of Turkey Seljuk State, took part in the border's of Karamanoğulları Principality after the collapsed fo Turkey Seljuk State. Ermenek and it's surroundings where connected to Ottoman State after Karamanoğulları Principality was ended by Ottoman State. Ermenek took part in İç-il Sanjak of Karaman Principality in the tahrir of 1530 in the period of Sultan Süleyman I. Ermenek has taken Karaman Principality for long centuries. New regulations were done about the administration of province of Ottoman State with 1864 and 1871 regulations in the XIX'th century. In context some new regulations were made about the administration of Ermenek which took part in İç-il Sanjak of Konya Province. İç-il liva which was connected to Konya Province before was connected to Adana Province. By means of this administration regulations from 1870's to beginning of XX'th centuries. Ermenek stayed connected to Adana Province. In the beginning of XX'th centuries Ermenek was reconnected to Konya Province. District council and municipality council had established depend on this administrative regulations. Thus people had the opportunity to participate in local government. New administrative units had established and a lot of civil servants had employed in this administrative units. Regulations had made in tax, population record, law and land register field according to new administrative of district in Ermenek. Some new administrative regulations had made on villages administrative status in this period. Ermenek's village structure at the end of XIX'th century had created the village's structure in the period of Republic.</p><p>In this research administrative regulations which were at the end of XX'th and the beginning of the XX'th century and new civil servants and administration units about administrative structure were according to the archival documents.</p><p><strong>Öz </strong></p><p>Türkiye Selçuklu Devleti döneminde Selçuklu sınırları içinde yer alan Ermenek, Türkiye Selçuklu Devleti’nin yıkılmasından sonra Karamanoğulları Beyliği sınırları içine girmiştir. Osmanlı Devleti’nin Karamanoğulları Beyliği’ne son vermesi ile Ermenek ve çevresi Osmanlı Devleti’ne bağlanmıştır. Ermenek, Kanuni Sultan Süleyman Dönemi’nde 1530’da yapılan tahrirlerde Karaman Eyaleti İç-il Livası sınırları içinde yer almaktadır. Ermenek, uzun asırlar Karaman Eyaleti sınırları içinde yer almıştır. XIX. yüzyılda Osmanlı Devleti’nin vilayet idaresinde 1864 ve 1871 nizamnȃmeleriyle yeni düzenlemeler yapılmıştır. Bu bağlamda Konya Vilayeti İç-il Livası sınırları içinde yer alan Ermenek’in idarȋ yapısında da birtakım değişiklikler yaşanmıştır. Daha önce Konya Vilayeti’ne bağlı olan İç-il Livası Adana Vilayeti’ne bağlanmıştır. Bu idarî düzenlemeler çerçevesinde Ermenek 1870’li yıllardan XX. yüzyıl başına kadar Adana Vilayeti’ne bağlı kalmıştır. Ermenek, XX. yüzyılın başında tekrar Konya Vilayeti’ne bağlanmıştır. İdarî düzenlemelere bağlı olarak Ermenek’te kaza idare meclisi ve belediye meclisi kurulmuştur. Böylelikle halkın yerel yönetime katılması yönünde önemli bir adım atılmıştır. Bu süreçte Ermenek’te yeni idarî birimler kurulmuş bu birimler de birçok yeni memur istihdam edilmiştir. Ermenek’te vergi, nüfus kaydı, hukuk ve tapu kaydı gibi alanlarda yeni vilayet idaresine göre düzenlemeler yapılmıştır. Bu dönemde Ermenek’e bağlı köylerin idarî durumlarında da birtakım idarî değişiklikler yapılmıştır. Ermenek’in XIX. yüzyıldaki köy yapısı Cumhuriyet dönemindeki köy yapısının temellerini oluşturmuştur.</p><p>Bu araştırmada Ermenek’in, XIX. yüzyıl sonlarında ve XX. yüzyıl başlarında geçirmiş olduğu idarî değişim ve idarî yapıda ortaya çıkan yeni birim ve memuriyetler arşiv belgelerine göre değerlendirilecektir.</p>
21
Hubytskyy, Lyubomyr, and Hanna Melnyk. "Trade in forest materials of Kyiv province in the first half of the XIX century." Wschód Europy. Studia humanistyczno-społeczne 6, no. 2 (2020): 41–55. http://dx.doi.org/10.17951/we.2020.6.2.41-55.
Full textAbstract:
The article is devoted to the analysis of the reasons for the deterioration of the environmental situation in Ukraine related to trade in forest materials. Periodic floods occur due to disregard for the need to preserve forests. In the first half of the 19th century, the Russian Empire offered raw materials for import and export, including timber and products of primary wood processing from state forests. Executive institutions monitored the increase in sources of tax revenues to the treasury. Taxes were levied on both business activities related to timber trade, and primary and secondary processing. At the end of the 18th and the beginning of the 19th centuries, the development of the Black Sea Fleet remained a matter of national importance, for the needs of which huge areas of oak and pine forests were allocated in the Kyiv province. Local governments immediately complied with imperial instructions regarding the army, provincial and county administrations, providing their needs. The priority for the authorities was to provide the military with weapons, transport, and heating. There were cases of neglect of the local populations’ interests, whose needs were opposed by the military and the administration. Private initiative concerning forests as a source of income often led to mass felling of heating, energy raw materials for distilleries and sugar factories. The newest industries at that time brought superprofits, which resulted not only in the emergence of new social classes and industrial relations, the foundations of the Ukrainian national consciousness, but also a change in attitudes toward Mother Nature. The formation of industrial society was due to the slow growth of welfare of employees, and the accelerated disappearance of age-old forests.
22
Mehni, Yousef, Saeed Sayadi, Masoud Pourkiani, Sanjar Salajegheh, and Hojat Babaei. "Valores morales de la organización basados en patrones morales comerciales y requisitos legales para presentar el modelo en la administración tributaria." Apuntes Universitarios 10, no. 4 (2020): 411–26. http://dx.doi.org/10.17162/au.v10i4.522.
Full textAbstract:
El propósito de esta investigación fue analizar y explicar los valores éticos de la organización basados en modelos éticos comerciales y requisitos legales para presentar un modelo en la Administración Tributaria de Kerman (Irán). La presente investigación es descriptiva y exploratoria, y de tipo combinado (cuantitativo, cualitativo). Por lo tanto, la orientación de esta investigación fue primero determinar e identificar los componentes de los valores éticos de la organización, además de revisar la literatura y los antecedentes de la investigación. El método de muestreo cualitativo exploratorio y el tamaño de la muestra debido a las limitaciones de acceso se consideran para esta etapa 11 personas. Este grupo incluye gerentes y empleados de la Administración Tributaria de Kerman. Según las estadísticas, hay 727 gerentes y empleados de la Administración Tributaria de Kerman. Debido a que el tipo de investigación requiere información de individuos específicos, es decir, tipos específicos de personas como gerentes (19) y empleados (708) que pueden proporcionar la información deseada en la investigación, fueron seleccionados como muestra estadística. La validez del cuestionario fue confirmada por análisis factorial exploratorio y confirmatorio y la confiabilidad del cuestionario fue confirmada por el alfa de Cronbach. En la presente investigación, los valores éticos incluyen justicia organizacional, compromiso organizacional, cultura moral empresarial y responsabilidad social de una organización. Los patrones de la moral del trabajo incluyen la moral profesional, la moral social y la moral individual, y los requisitos legales incluyen los servicios apropiados, la calidad de los servicios y la confianza. En el caso del modelo de medición de valores éticos basado en patrones éticos y requisitos legales en la provincia de Kerman, la correlación entre variables no es más de 0.9. Por lo tanto, no es necesario fusionarlos o eliminarlos. Además, todas las cargas de factor son mayores que 0.5, lo que indica que todas las dimensiones tienen una buena validez de factor. Con respecto al modelo estructural de valores éticos basado en patrones éticos y requisitos legales en la administración tributaria de la provincia de Kerman, la relación entre la variable de modelos éticos organizacionales y los valores morales empresariales es positiva y significativa. También existe una relación positiva y significativa entre la variable de requisitos legales y los valores éticos de la organización.
 The purpose of this research was to analyze and explain the organization's ethical values based on ethical business models and legal requirements to present a model to the Kerman Tax Administration (Iran). The present investigation is descriptive and exploratory, and of a combined type (quantitative, qualitative). Therefore, the orientation of this research was first to determine and identify the components of the organization's ethical values, in addition to reviewing the literature and the research background. The exploratory qualitative sampling method and the sample size due to access limitations are considered for this stage 11 people. This group includes managers and employees of the Kerman Tax Administration. According to statistics, there are 727 managers and employees of the Kerman Tax Administration. Because the type of research requires information from specific individuals, that is, specific types of people such as managers (19) and employees (708) who can provide the desired information in the research, they were selected as a statistical sample. The validity of the questionnaire was confirmed by exploratory and confirmatory factor analysis and the reliability of the questionnaire was confirmed by Cronbach's alpha. In this research, ethical values include organizational justice, organizational commitment, corporate moral culture, and social responsibility of an organization. Patterns of work morale include professional morale, social morale, and individual morale, and legal requirements include appropriate services, quality of services, and trust. In the case of the ethical values measurement model based on ethical standards and legal requirements in the Kerman province, the correlation between variables is not more than 0.9. Therefore, there is no need to merge or remove them. Furthermore, all factor loads are greater than 0.5, indicating that all dimensions have good factor validity. Regarding the structural model of ethical values based on ethical patterns and legal requirements in the tax administration of the Kerman province, the relationship between the variable of organizational ethical models and the corporate moral values is positive and significant. There is also a positive and significant relationship between the variable of legal requirements and the ethical values of the organization.
23
Pavlovic, Miroslav. "Ottoman ruling elite in the sanjak of semendire during the eighteenth century." Bulletin de l'Institut etnographique 68, no. 3 (2020): 661–82. http://dx.doi.org/10.2298/gei2003661p.
Full textAbstract:
The Transitional period in the Ottoman Empire (17th-18th century) brought about changes in the organization of government that were felt deeply at the imperial periphery. The process of decentralization in the Ottoman Balkans was most prominent during the 18th century. Traditional roles of political and social agents in towns became ever more unstable and the shifts of ruling elites were ever more pronounced. The ruling, Muslim elite had gradually joined together by forming political alliances in order to gain influence and money. Political struggles became constant. Belonging to the elite through acquiring the status of asker - either by enlisting into janissaries or by getting a timar and the status of spahi - did not guarantee a political influence or wealth. The new elite got their positions thanks to the political connections with either local or central government. The financial power was a factor that mostly determined a person?s status in the 18th century, and it did not depend on the legitimacy of economic undertakings. The capital was accumulated through trade, tax farming and tax collecting. The close relations with the representatives of government secured path towards an elite status. The rise of the new local governing elite and the ways of its social and political promotion were not identical processes even in the neighboring provinces. The role of m?tesellim, voyvoda or kapudan, depended on the character of the Ottoman administration in the province (sanjak), which is why case studies contribute to the overall knowledge about the organization of Ottoman local authorities.
24
Demirci, Süleyman. "Complaints About Avâriz Assessment and Payment in the Avâriz-tax System: An Aspect of the Relationship Between Centre and Periphery. A Case Study of Kayseri, 1618-1700." Journal of the Economic and Social History of the Orient 46, no. 4 (2003): 437–74. http://dx.doi.org/10.1163/156852003772914857.
Full textAbstract:
AbstractThis paper on complaints about avâriz assessment and payment relies on the şer'iyye sicils of Kayseri. It begins by reviewing the traditional Near Eastern concept of State Justice in conjunction with the archival evidence. By examining the court cases and the imperial orders in these sicils it is possible for us to assess how the Ottoman judicial system and central administration dealt with the complaints and alleged corruption regarding the avâriz levies in the province of Kayseri throughout the seventeenth century. It is also possible to see how common people fought with rising problems in the avâriz system, or how they sought justice, and to what degree they knew what was their legal right and what not by examining the sicils themselves. The result of this examination will help to revise a number of misconceptions regarding complaints in the Ottoman Empire- a study of complaints from the sicils may yield a certain insight into the nature of the relationship between the centre and periphery. Cet article sur les plaintes concernant le calcul et le paiement de l'impôt avâriz est fondé sur les şer'iyye sicils de Kayseri. Il débute par l'étude du concept traditionnel de l'État de Justice au Proche Orient en relation avec les données trouvées dans les archives. En examinant les procès et les ordres impériaux dans ces sicils , il nous sera possible d'établir comment, à la fois le système judiciaire et l'administration centrale de l'Empire ottoman, ont traité les plaintes et la supposée corruption concernant le prélèvement de l'impôt avâriz dans la province de Kayseri tout au long du XVIIème siècle. Il nous sera alors possible, en exploitant les documents contenus dans les sicils, de voir comment la population luttait contre les problèmes croissants dans le système avâriz, comment elle avait recours à la justice et dans quelle mesure elle connaissait ses droits légaux. Les résultats de cette analyse permettront de réviser un certain nombre d'idées fausses à propos des plaintes dans l'Empire ottoman; de même, l'étude de ces plaintes pourra éventuellement donner une certaine idée de la nature des liens entre le centre et la périphérie.
25
Luebke, David M. "How to Become a Loyalist: Petitions, Self-Fashioning, and the Repression of Unrest (East Frisia, 1725–1727)." Central European History 38, no. 3 (2005): 353–83. http://dx.doi.org/10.1163/156916105775563607.
Full textAbstract:
OnJanuary 21, 1727, several communes in the Nordbrookmerland region of East Frisia, a small principality located on the North Sea coast of Germany and hard by the Dutch border, were granted what amounted to immunity from prosecution for acts of rebellion. How and why this happened is a story that has a great deal to tell about the influence ordinary people could exert, through petitioning, on the practice of state power in early modern Europe. In the months and years before 1727, the prince of East Frisia, Georg Albrecht, had become embroiled in an increasingly hostile confrontation with the Estates of his province for control over the administration of taxes in the land. In their efforts to gain the upper hand, both the prince and the Estates had tried to forge alliances among the rural population and mobilized these networks against each other. The Nordbrookmerlanders tended to ally with the prince, but felt increasingly isolated and endangered. Throughout the autumn of 1726, they had been petitioning the chancellor, Enno R. Brenneysen, for protection against attacks perpetrated by the Estates' allies on their “wives and children, houses and farms.” In light of the chancellor's inability to preserve them from further destruction, the village elders asked that they be allowed to obey the Estates' commands until order was restored. Doing this, they pointed out, would force them to commit several “rebellious” acts, such as signing manifestos, supplying recruits for the rebels' militia, and paying an extraordinary war tax that had been levied by the Estates, the so-calledWochengeld.
26
Rodriguez, Maria Laura. "Las políticas hospitalarias peronistas: el caso de la provincia de Córdoba, Argentina (1946-1955)." HiSTOReLo. Revista de Historia Regional y Local 5, no. 9 (2013): 283–317. http://dx.doi.org/10.15446/historelo.v5n9.34369.
Full textAbstract:
En este trabajo abordamos las transformaciones del universo hospitalario de la provincia de Córdoba durante el peronismo (1946-1955), a partir de la articulación entre fuentes primarias y aportes bibliográficos especializados. Para ello, abandonamos una tradición historiográfica dominante, tributaria de estudios de las dinámicas de la ciudad de Buenos Aires o de análisis de procesos que involucran, como principal protagonista, cuando no único, al nivel federal. Ponemos en perspectiva las limitaciones y los alcances en las intervenciones articuladas por las instancias estatales, nacional y provincial, en el plano local, y la institucionalidad formal entre nación y provincias a lo largo del período. Mostramos que los ritmos de las políticas públicas y sus resultados fueron radicalmente distintos a los vaivenes identificados al nivel de las políticas nacionales orientadas al ámbito hospitalario. En esta línea, consideramos las novedades e inercias materiales y las complejidades en el proceso de avance estatal, en relación a las tradicionales atribuciones que las asociaciones de beneficencia tenían sobre la administración de un vasto conjunto de nosocomios existentes en la provincia. Finalmente, buscamos dar cuenta de dicha especificidad, abordando un conjunto de variables ligadas a complejos procesos sociopolíticos de afirmación y consolidación de un peronismo local que nació sin la huella de la industrialización.Palabras claves:historia social, Estado, sistema hospitalario, políticas públicas, peronismo, Córdoba, Argentina.Public Health Care Policies During Peronism: The Case of the Province of Córdoba, Argentina (1946-1955)AbstractFrom primary sources and specialized academic literature this paper analyzes changes that have occurred in the hospital system of the province of Córdoba during Peronism (1946-1955). It leaves both a historiographical tax-based tradition view focused on the city of Buenos Aires and an analysis of the process occurred at the federal level. The paper puts in perspective the scope and limitations of national and provincial governmental interventions at the local level as well as the formal institutional relationships between the national state and the Argentinean provinces. It shows that the dynamics of the public health care policies and changes at the provincial hospital system were radically different from what happened at the national level. For this purpose, it takes into account the actions taken by the state regarding the several attributions that the charities had on the administration of numerous hospitals in the province of Córdoba. Finally, it shows this specificity through the analysis of a set of variables associated with the consolidation of a local Peronism which was originated without the trace of the industrialization system.Keywords: social history, state, hospital system, public policies, Peronism, Córdoba, Argentina.
27
Blyzniak, Mykola B. "The Regulation of Economic Activities of the Jewish Community in Volyn in the 18th century (the Case of 1759 from Liubarʼs Parish Register)". Universum Historiae et Archeologiae 2, № 1 (2020): 70. http://dx.doi.org/10.15421/26190106.
Full textAbstract:
The article aims to determine the role and importance of the regulation of economic activities of the Jewish communities in Volynʼs towns using the case of a private magnate town Liubar. The article uses the following scientific methods: historical and comparative methods, analogy, analysis and synthesis, induction and deduction. Findings: the article discusses the issue of the regulation of economic activities of the Jewish communities, which are one of the largest non-indigenous enterprising minorities in Volyn. By the mid-18th century, Volyn had been recovering from the crisis. Ukrainians in towns and cities worked largely in agriculture. Most settlements in Volyn province were private towns and cities, and only few had royal or church ownership. Though these urban centers were cultural hubs and furthered major aspects of civilizationʼs development, the owners (dukes, magnates, nobles) viewed them first of all as the means to enrich themselves (rent, fairs, auctions, propination). Owned by Franciszek Ferdynand Lubomirski, Liubar was one of such cities. Since it was subject to inheritance and had urban centers, special consideration and appropriate “policy” regarding the citizens and their participation in the cityʼs economy had to take place. Thus, Liubarʼs Jews received a regulatory order. The aristocratʼs status did not allow working in trade directly. In these conditions, Jews took a leading role; they were one of the numerous communities, the demographic figures of which showed growth throughout the entire studied period. According to the 18th century sources, Liubarʼs administration gave the Jews all economic spheres: trade, usury, various crafts and trades. The clear regulation of taxes for particular activities became one of the most important regulatory elements of the city life of the Jews in Kremenets district. Using the excuse of fiscal aspects, the magnate tried to control everyday life of Jews as well (family ties, education, etc.). The 1759 Tax Register of Liubar tells about the important structural elements of commodity-money relations and their correlation. Merchants, furriers, and beekeepers who collected wax paid the highest taxes. Similar regulation in the form of a “register” was tested in Mezhyrich (Korets), which was another Volyn city that belonged to Lubomirski family. The attempt of the Jewish community in Liubar to solve its economic problems by leaving the regulation framework was met with harsh opposition from Lubomirski. Thus, all economic development in Volyn cities was under control of the administration. Practical value: the published findings of the research have regional value but can also complement certain economic aspects of the history of the cities in Right-bank Ukraine, including taxation as well as city life problems in Volyn and legal relations between a magnate and Jewish community. The uniqueness of the article is in the comparison of particular examples and in the analysis of figures representing the amounts of taxes paid by the Jewish community of Liubar. Scientific novelty: the interpretation and publication of a regulatory document as a source was made for the first time. It described the urban centers in Volyn in the mid-18th century from regulatory perspective, which would allow better understanding and complementing of the financial conditions and opportunities of the Jews in the region and the owners of the cities. Type of article: descriptive.
28
Atai, Mohammad. "Studying the Consequences of Transformational Leadership Style in National Tax Administration in Qazvin Province." International Journal of Academic Research in Business and Social Sciences 4, no. 8 (2014). http://dx.doi.org/10.6007/ijarbss/v4-i8/1078.
Full text
29
Rosalie, Eugenia, Jantje Tinangon, and Rudy Pusung. "ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 8, no. 4 (2013). http://dx.doi.org/10.32400/gc.8.4.25130.2013.
Full textAbstract:
Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.
30
Kumar, K. Gopa. "HISTORICAL EVOLUTION OF FEDERAL FINANCES IN INDIA." Federal Governance 9, no. 1 (2012). http://dx.doi.org/10.24908/fg.v9i1.4498.
Full textAbstract:
The paper confirms that the provisions of fiscal federalism laid out in the IndianConstitution are connected to the legacy of the British rule in India. Applying historicalanalysis the author divides the period from the starting of British imperial administration inIndia to the enactment of Indian Constitution into five different phases on the basis of theevolution of Centre-Province financial relations. The principles of fiscal federalism in Indiagradually evolved from highly centralized fiscal governance during the initial period of theBritish rule until being manifested in the Constitution. Various parliamentary enactments,executive directions, committees and commissions as well as individual interventioncontributed to this transformation. The paper further lays out the unique features of theIndian Constitution such as mutually exclusive tax domains and various mechanismsaddressing fiscal imbalances due to the Government of India Act of 1935 enacted by theBritish Parliament. It concludes that while British authorities designed the system of fiscaladministration in India after their preferences, the makers of the Indian Constitution preferredto retain the same provisions with minor variations in the Constitution of independent India.
31
Farizi, Musyafa Al, Ardian Widiarto, Alvianita Gunawan Putri, Septian Yudha Kusuma, and Mella Katrina Sari. "EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers)." Jurnal Reviu Akuntansi dan Keuangan 10, no. 1 (2020). http://dx.doi.org/10.22219/jrak.v10i1.10955.
Full textAbstract:
This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits
32
Sudarsono, Bambang, and L. M. Sabri. "Development of Village Information System Based on UAV Image and Geographic Information System (Case Study: Katonsari Village of Demak Regency)." KnE Engineering, December 19, 2019. http://dx.doi.org/10.18502/keg.v4i3.5845.
Full textAbstract:
To display comprehensive information, the Village Information System (VIS) does not only display statistical data. VIS that can manipulate data and spatial information is not yet popular. Generally spatial data in the form of maps are only used complementary data rather than arranged in the form of spatial databases. The Village Information System that was built for Katonsari Village of Demak Regency of Central Java Province as a case study area. Spatial data for the system are based on aerial photogrammetry of Unmanned Aerial Vehicle (UAV). Non spatial data are based on sub-district administration book and random sampling survey. Based on the mapping with the UAV, the remaining rice field are only around 50 %, while the remainder is used for residential and factory settlement. The UAV also provides information the land and building tax data made by government is no longer in line with that current conditions. Based on the results of these studies it was concluded that UAVs was efficient, fast and accurate spatial data sources for Village Information System. VIS can provide village potentials in the form of GIS more efficiently and easy to access.
33
LALLY, JAGJEET. "SALT AND SOVEREIGNTY IN COLONIAL BURMA." Historical Journal, November 11, 2020, 1–24. http://dx.doi.org/10.1017/s0018246x20000370.
Full textAbstract:
Abstract Across monsoon Asia, salt is of such vital necessity that controlling its production or supply has historically been connected to the establishment and expression of political authority. On the one hand, rulers maintained the allegiance of their subjects by ensuring their access to salt of suitable price and sufficient quantity. On the other hand, denying rebels their salt was a strategy of conquest and pacification, while the necessity of salt meant it could reliably be taxed to raise state finances. This article first sets out this connection of salt and sovereignty, then examining it in the context of colonial Burma, a province of British India from its annexation until its ‘divorce’ in 1935 (effected in 1937), and thus subject to the Government of India's salt monopoly. Focusing on salt brings into view two aspects of the state (while also permitting analysis of ‘Upper Burma’, which remains rather marginal in the scholarly literature). First, the everyday state and quotidian practices constitutive of its sovereignty, which was negotiated and contested where indigenes were able to exploit the chinks in the state's administrative capacity and its knowledge deficits. Second, in turn, the lumpy topography of state power. The state not only failed to restrict salt production to the extent it desired (with the intention that indigenes would rely on imported salt, whose supply was easier to control and thus tax), but conceded to a highly complex fiscal administration, the variegations in which reflected the uneven distribution in state power – thicker in the delta and thinnest in the uplands.