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Journal articles on the topic 'Tax Compliance Division'
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1
Codesso, Mauricio, Marcelo Machado de Freitas, Xinxin Wang, Alecsandra de Carvalho, and Aldori Acácio da Silva Filho. "Continuous Audit Implementation at Cia. Hering in Brazil." Journal of Emerging Technologies in Accounting 17, no. 2 (August 24, 2020): 103–18. http://dx.doi.org/10.2308/jeta-2020-006.
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ABSTRACT This paper details the implementation of continuous audit at Cia. Hering, a large Brazilian clothing retailer, including challenges and opportunities that occurred during the process. Internal auditors used emerging technologies to improve the firm's audit procedures and implement continuous auditing in the firm's tax compliance system for its manufacturing division. By comparing internal invoice information to an exogenous tax dataset extracted directly from the State's Tax and Finance Office, internal auditors were able to review all electronic invoices for manufacturing in a timely way, improving information quality and internal controls. Continuous audit provided continuous control monitoring (CCM) and continuous data assurance (CDA) and reduced tax compliance risk in its manufacturing division.
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Sohail Saeed, Zulaiha A. Zubair, and Areeba Khan. "Voluntary Tax Compliance and the Slippery Slope Framework." Journal of Accounting and Finance in Emerging Economies 6, no. 2 (June 30, 2020): 571–82. http://dx.doi.org/10.26710/jafee.v6i2.1253.
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Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer.
Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division.
Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities.
Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a crucial role in compliance.
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Nichols, Nancy B., and Robert C. Richardson. "Criminal Investigations of Taxpayer Fraud." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 44–58. http://dx.doi.org/10.2308/jltr.2006.4.1.44.
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Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes. This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.
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Dalimunthe, Hasbiana, and Aditya Amanda Pane. "The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (February 6, 2021): 966–75. http://dx.doi.org/10.33258/birci.v4i1.1698.
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This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
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Putra, Kadek Vanny Panji, and Edy Sujana. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng." Jurnal Akuntansi Profesi 12, no. 1 (June 30, 2021): 166. http://dx.doi.org/10.23887/jap.v12i1.30824.
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This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.
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Fionasari, Dwi, Retri Wiyarni, Della Hilia Anriva, Annie Mustika Putri, and Norra Isnasia Rahayu. "Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak." Jurnal Akuntansi dan Ekonomika 11, no. 1 (June 20, 2021): 82–88. http://dx.doi.org/10.37859/jae.v11i1.2544.
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This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.
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Beck, Paul J., and Petro Lisowsky. "Tax Uncertainty and Voluntary Real-Time Tax Audits." Accounting Review 89, no. 3 (December 1, 2013): 867–901. http://dx.doi.org/10.2308/accr-50677.
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ABSTRACT This study examines the empirical relation between voluntary participation in the Internal Revenue Service's (IRS) Compliance Assurance Process (CAP) audit program, and tax uncertainty disclosed in financial statements pursuant to Financial Interpretation No. 48 (FIN 48). Based on the findings of prior analytical and empirical research, we formulate and test hypotheses about the likelihood of voluntary CAP participation and the resulting effect on FIN 48 tax reserves. We find that firms with moderate-sized FIN 48 reserves are more likely to participate in CAP than firms with either small or large reserves, indicating an inverted U-shaped relation between CAP participation rates and firms' tax reserves. After controlling for non-random sample selection, we find that CAP firms significantly reduce their FIN 48 reserves by about 16.5 percent relative to non-CAP firms. However, this reduction is concentrated among firms with moderate-sized FIN 48 reserves. These cross-sectional differences are consistent with FIN 48 reserves reflecting both tax uncertainty and tax aggressiveness. JEL Classifications: M41; M42; M48; H25. Data Availability: FIN 48 data and confidential tax data on CAP participants are obtained from the Internal Revenue Service (IRS) Large Business & International (LB&I), Planning, Analysis, Inventory, and Research Division (PAIR). The CAP data are not publicly available; the FIN 48 data were compiled and validated by the IRS and made available to one of the authors. All other data are available from public sources identified in this treatise. Because tax data are confidential and protected by data nondisclosure agreements under the Internal Revenue Code, all statistics are presented in the aggregate; no statistics with three or fewer observations are disclosed. Any opinions are those of the authors and do not necessarily reflect the views of the IRS.
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Li, Xiangfei, Qin Qin, and Yang Gao. "Optimal Implementation Strategy of Carbon Emission Reduction Policy Instruments in Consideration of Cost Efficiency." Journal of Systems Science and Information 5, no. 2 (June 8, 2017): 111–27. http://dx.doi.org/10.21078/jssi-2017-111-17.
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Abstract In this paper, regulatory and optimum programming model has been adopted. Considering the costs of emission reduction, supervision and penalty, we went all out to analyze the optimal decision of cost efficiency of regulators when implementing these three policy instruments: carbon emission standards, carbon emission trading permissions, and carbon taxes as well. Its result has indicated: In strict accordance with control target of total carbon emissions, regulators are willing to render social and economic cost able to achieve the goal of optimal cost efficiency by regulating carbon emission standards and supervising marginal cost caused by variations in the probability; fortunately, under the conditions of low supervisory cost and certain criteria which is met, the implementation of carbon emission trading permissions could provide social and economic cost with opportunities to realize that objective; through comparative analysis, carbon emission trading permissions have the advantages of higher efficiency than carbon emission standards on the premise of incomplete information. During the implementation of carbon taxes strategy, when there exists uncertainty information in the enterprises reduction behaviors, the condition which enterprises can fully comply with is the tax rate level is not higher than marginal penalty function; the tax rate level of enterprises perfect compliance ought not to be lower than the division of marginal penalty cost and marginal supervisory cost. The optimal strategy of enterprises imperfect compliance is that regulators varying the marginal cost of emission standards is equal to varying that of supervisory probability.
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Kushu, S. O., and Y. A. Sobka. "PLASTIC CARDS AS THE MAIN SECTOR OF CASHLESS PAYMENTS." Scientific bulletin of the Southern Institute of Management, no. 1 (March 30, 2018): 76–79. http://dx.doi.org/10.31775/2305-3100-2018-1-76-79.
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The article discusses the impact of plastic cards on minimizing the risks of the organization. Non-cash payments - is an integral part of the management of financial and economic activities of the banking sector within the framework of a single strategy of economic development, which is a process of systematic use of the optimal legal methods and methods to establish the desired future financial condition of the object in terms of limited resources and the possibility of their alternative use. The process of using plastic cards should be considered in a number of ways. The organizational aspect assesses the degree of formalization and regulation of the use of cashless payments. It is clear that the higher the degree of regulation of procedures, the higher the predictability and manageability of the process of cashless payments. Coordination is the degree of coordination among the participants. It is the result of a high degree of regulation of the process or effective operational work of the Department of non-cash payments. The methodology reflects the compliance of plastic cards calculation methodology adopted by the company, its production characteristics and financial and economic structure. The value of the motivational aspect of non-cash payments is that it makes it possible to stimulate the results of the work of the head, or the entire Department of non-cash payments. Stimulation is made by means of inclusion in the budget of division of the bonus Fund which can be used for payment of awards to employees of division and its head. The need to calculate Bank cards is inherent in the legislation itself, which provides for certain regimes for different situations, allows different methods for calculating the tax base and offers various benefits if they act in the desired directions to the authorities. In addition, the process of calculating plastic cards is due to the interest of the state in providing a number of advantages in order to stimulate any sphere of production, category, regulation of socio-economic development.
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Kolisnyk, Anna. "Legal regulation of financial control over the activities of business entities." Law and innovations, no. 3 (31) (October 2, 2020): 71–77. http://dx.doi.org/10.37772/2518-1718-2020-3(31)-11.
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Problem setting. In the context of the ongoing European integration processes, the issue of creating a modern, optimal and effective system of measures of state financial control over the activities of economic entities is becoming increasingly important for Ukraine. First of all, it is necessary to clearly and coherently regulate public financial control, in particular, its types, methods, forms, procedures, as well as the legal status of public financial control in order to prevent violations of financial legislation by economic entities and promote harmonization of the national economy. with the economic systems of other developed countries. Analysis of recent research. Some problems of legal regulation of state financial control have been studied by such scientists as: L. Voronova, O. Grachova, O. Dmytryk, M. Kucheryavenko, T. Latkovska, O. Semchyk etc. At the same time, as we have already noted, the imperfection of legislative regulation (the presence of conflicts and gaps in the regulation of public financial control), the imperfection of the system of public financial control and other factors necessitate further research and proposals for improving existing legislation. in this area. Thus, the purpose of this article is to analyze the current state of legal regulation of public financial control in Ukraine. Article’s main body. The article considers the legal regulation of financial control over the activities of economic entities in Ukraine. The need to improve the current legislation in the field of financial control was emphasized. It was emphasized that the legislator now prohibits tax audits for all taxpayers, regardless of their division into large, small and medium. Excluding large taxpayers from the list of taxpayers covered by the moratorium during the quarantine period without available grounds, in fact, violates the principles of tax law. Conclusions. It is emphasized that the relationship between business entities and regulatory authorities should be as flexible as possible and implemented in the form of public-private partnership. It is proposed to amend Art. 26 of the Budget Code of Ukraine and to consolidate the definition of “control over compliance with budget legislation”, as well as to determine the forms (methods) of its implementation.
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Sharipova, Aliya. "The Standards of Proof as the Basis for Differences in the Regulation of Similar Institutions of Criminal, Civil, Arbitration and Administrative Proceedings." Legal Concept, no. 1 (April 2021): 130–36. http://dx.doi.org/10.15688/lc.jvolsu.2021.1.20.
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Introduction: the division of all procedural institutions into universal, similar and unique ones requires the identification of the factors that determine the branch uniqueness. The purpose of the work is to determine the validity of inter-branch differences in the regulation of the institutions of criminal, civil, arbitration and administrative processes, depending on their own standards of proof. The determinant method of the research was the method of comparative law. A comparison was made of typical situations of proving related offenses under consideration of the criminal and civil or arbitration or administrative procedure. The research also uses the methods of historicism, system-structural analysis and synthesis. Results: the correlation of “standards of proving” and “standards of proof” is determined on the basis of the scientific literature and judicial practice. Through the example of the criminal and civil (arbitration, administrative) cases with similar subjects of proving (the cases of tax crimes and offenses, transport crimes and offenses, fraud and non-repayment of loans, smuggling and non-compliance with the ban on the import and export of goods), different industry requirements are established for the level of verification of the conclusions about the presence or absence of any facts. The cases of the legislative definition of standards of proof for certain legal situations are revealed. Conclusions: serious differences in the levels of proof required by law and judicial practice in different types of legal proceedings dictate the uniqueness of the regulation of a number of procedural institutions in their branch implementation. The sphere of influence of the standards of proof on the branch statutory regulation is not limited by law of evidence.
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Fatile, Jacob Olufemi, Ogunlela Yemisi, Akindele Iyiola Tomilayo, and Oluwole K. Sanni. "Improving public agency performance using balanced scorecard in Lagos internal revenue service (LIRS)." Journal of Research in Emerging Markets 1, no. 3 (September 18, 2019): 67–83. http://dx.doi.org/10.30585/jrems.v1i3.347.
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Improving public agency performance vis-à-vis productivity is the greatest challenge facing the public sector. The main objective of this study is to determine the effectiveness of performance measurement using balanced scorecard (BSC) in Lagos Internal Revenue Service (LIRS). Primary and secondary data were utilized for the study. The primary data collected was analyzed using both descriptive statistics while the stated hypotheses were tested using regression analysis. The study adopts the theory of change (ToC) postulated by Weiss as a theoretical basis. The findings of the study reveal that using the balanced scorecard to measure performance periodically with stakeholders' reflection in LIRS has increased significantly the annual revenue generation in Lagos State. The study recommends among others that more attention should be paid to the provision of adequate incentives as well as training and development on contemporary issues in tax management for tax officers to promote their efficiency and effectiveness in developing economies including Nigeria. Furthermore, since citizens' expectation on societal general development and demand varies across divisions and localities Lagos state. Lagos state government should, therefore, accommodate the aspirations of the various groups to engender sustainable tax compliance by citizens.
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Kizilov, A. N., and O. V. Ovcharenko. "Peculiarities of Ordering and Conducting Forensic Accounting Expertise." Accounting. Analysis. Auditing 5, no. 5 (December 28, 2018): 54–63. http://dx.doi.org/10.26794/2408-9303-2018-5-5-54-63.
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The subject of the research is the process of ordering and conducting forensic accounting expertise taking into account the necessity of scientific basis for classification of forensic accounting expertise types. The increased requirements to detection of economic crimes necessitate the development of existing approaches to cooperation among all participants of forensic accounting expertise. The purpose of the research is to make a comparative analysis of classifications of forensic accounting expertise conducted in expert divisions of different law enforcement institutions focusing on delineation of tasks that an expert solves by expertizing. The authors analyze the requirements of laws and regulations on expertise activity, study the structure of forensic accounting expert institutions of the Ministry of Justice of the Russian Federation and make a comparative analysis of types of forensic accounting expertise conducted in expert divisions of the Ministry of Justice of the Russian Federation and the Ministry of Internal Affairs of the Russian Federation. They single out the similarities and differences in the approaches to classification of types of forensic accounting expertise which are used by the law enforcement institutions to order and conduct expertise. The reform of federal executive power bodies transferred the functions of expert support of tax criminal cases to internal affairs agencies which resulted in its factual merger with accounting direction of forensic expert divisions of internal affairs agencies. Offence-related expert tasks can conditionally be divided into two blocks: • The first block — checking if recording transaction in accounts complies with legal requirements; • The second block — calculating indicators characterizing the factual circumstances of financial and economic activity which are of interest for investigators. Recently in criminal proceedings the term “distortion” has been gradually replaced by “compliance” (or incompliance) of recording facts of financial and economic activity with the legal requirements. Better scientific foundation, accuracy and a holistic approach to organizing, classifying and conducting forensic accounting expertise will create optimal conditions to uncover economic offences.
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Bartolone, David. "Wolters Kluwer: 184 Years of Knowledge Innovation." Legal Information Management 20, no. 1 (March 2020): 17–22. http://dx.doi.org/10.1017/s1472669620000043.
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AbstractWolters Kluwer is a global provider of professional information, software solutions, and services for customers in more than 180 countries. It employs approximately 19,000 people worldwide and has annual revenues of €4.6 billion of which 89% are derived from digital products and services. The company's roots can be traced back to the nineteenth century and to the merger of four entrepreneurial, family-run Dutch publishing houses: Wolters, Noordhoff, Samsom, and Kluwer. Throughout its 184-year history, Wolters Kluwer has adapted to a significant amount of environmental, cultural, and technological change, not the least of which was digitalization. It expanded internationally through numerous acquisitions and moved deeper into data and analytics. The company's four operational divisions - Health, Tax & Accounting, Governance Risk & Compliance and Legal & Regulatory - now aim together to achieve goals under a strategy entitled Accelerating Our Value. Those goals are three-fold: to grow expert solutions, to advance deep domain expertise and to drive operational agility. Today Wolters Kluwer is a data-driven, highly customer-experience-focused organization that continues to apply advanced technologies to complex problems. The author, David Bartolone, VP and General Manager, for the International Group within Wolters Kluwer's Legal and Regulatory, U.S. unit, describes Wolters Kluwer's history as well as the current organizational structure, and vision for the future. In addition, he draws upon his recent experience to describe Wolters Kluwer's international legal business.
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Castro, Paula, and Marlene Kammerer. "The Institutionalization of a Cleavage: How Differential Treatment Affects State Behavior in the Climate Negotiations." International Studies Quarterly 65, no. 3 (May 25, 2021): 683–98. http://dx.doi.org/10.1093/isq/sqab045.
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Abstract Differential treatment is a key norm in multilateral environmental agreements. Its main objective is to increase compliance and reduce the free-rider problem by apportioning the costs and benefits of implementation more equitably across the parties in an agreement. The question of how to differentiate those burdens is inextricably linked to national interests, and while in some instances differential treatment is well designed and facilitates cooperation, in other cases a rigid divide—or cleavage—leads to a stalemate and constant conflict. This article studies the consequences of differential treatment as institutionalized under the United Nations Framework Convention on Climate Change (UNFCCC). Previous research has shown that the separation of UNFCCC parties into two opposing groups has deepened the polarization in the negotiations. We identify two causal mechanisms that may have driven this polarization, namely socialization through material incentives and the formation of group identity. We draw on an original dataset that records (dis)agreements between country pairs, coded from negotiation summaries between 1995 and 2013. Using a relational events model, we show that the division of UNFCCC parties into Annex I (with obligations) and non-Annex I (without obligations) is related primarily to material incentives and less to group identity formation. El trato diferenciado es una norma fundamental en los acuerdos ambientales multilaterales. Su principal objetivo es aumentar el cumplimiento y reducir el problema de los oportunistas distribuyendo los costos y los beneficios de la implementación de forma más equitativa entre las partes de un acuerdo. La cuestión de cómo diferenciar esas cargas está inextricablemente vinculada a los intereses nacionales y mientras que en algunos casos el trato diferenciado está bien diseñado y facilita la cooperación, en otros casos, una división rígida o escisión conduce a un estancamiento o un conflicto constante. En este artículo se estudian las consecuencias del trato diferenciado institucionalizado en la Convención Marco de las Naciones Unidas sobre el Cambio Climático (CMNUCC). Investigaciones anteriores han demostrado que la separación de las partes de la CMNUCC en dos grupos opuestos ha profundizado la polarización en las negociaciones. Identificamos dos mecanismos causales que pueden haber impulsado esta polarización; a saber, la socialización a través de incentivos materiales y la formación de la identidad de grupo. Nos basamos en un conjunto de datos original que registra los (des)acuerdos entre pares de países, codificados a partir de resúmenes de negociación entre 1995 y 2013. Utilizando un modelo de eventos relacionales, demostramos que la división de las partes de la CMNUCC en Anexo I (con obligaciones) y no Anexo I (sin obligaciones) está relacionada principalmente con los incentivos materiales y no tan relacionada con la formación de la identidad de grupo. Le traitement différencié est une norme clé des accords environnementaux multilatéraux. Son principal objectif est d'accroître la conformité et de réduire le problème de bénéficiaire sans contrepartie en répartissant plus équitablement les coûts et les avantages de la mise en œuvre d'un accord entre les parties qui y sont impliquées. La question de savoir comment différencier ces « fardeaux » est inextricablement liée aux intérêts nationaux, et bien que dans certains cas, le traitement différencié soit bien conçu et facilite la coopération, dans d'autres cas, une séparation rigide—ou clivage—conduit à une impasse et à un conflit permanent. Cet article étudie les conséquences du traitement différencié tel qu'il est institutionnalisé dans la Convention-cadre des Nations unies sur les changements climatiques (CCNUCC). Une recherche précédente a monté que la séparation des parties de la CCNUCC en deux groupes opposés avait accru la polarisation des négociations. Nous avons identifié deux mécanismes causaux qui peuvent avoir entraîné cette polarisation: la socialisation par incitations matérielles et la formation d'une identité de groupe. Nous nous appuyons sur un jeu de données original retraçant les (dés)accords entre paires de pays, qui ont été codés à partir des résumés des négociations qui sont intervenues entre 1995 et 2013. Nous utilisons un modèle d’événements relationnels et montrons que la séparation entre parties de la CCNUCC en pays de l'Annexe I (avec obligations) et pays hors Annexe I (sans obligations) est principalement davantage associée à des incitations matérielles qu’à une formation d'identité de groupe.
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Brum Torres, João Carlos. "Boutwerk, Balthazar Barbosa, Willaschek e os Paradoxos da Filosofia do Direito de Kant." Analytica. Revista de Filosofia 22, no. 2 (August 5, 2020): 1–27. http://dx.doi.org/10.35920/arf.2018.v22i2.1-27.
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O artigo tem por objeto o exame de três registros de gritantes e distintos paradoxos na Doutrina do Direito de Kant. Registros feitos em tempos e contextos históricos diferentes por Friedrich Bouterwek, Marcus Willaschek e Balthazar Barbosa Filho. Bouterwek atribuiu a Kant a mais paradoxal das proposições jamais enunciadas por qualquer autor, a de que a mera ideia de soberania deve obrigar-nos a obedecer como a nosso inquestionável senhor a quem quer que se haja estabelecido como tal, sem que caiba indagar quem lhe deu o direito de comandar-nos. Willaschek aponta a incompatibilidade de duas teses centrais da doutrina kantiana: a do caráter externo dos vínculos jurídicos e a da incondicionalidade obrigacional do direito positivo, pois não é possível entender como é possível termo-nos como obrigados por imperativos jurídicos e, ao mesmo, vermo-nos internamente isentados do dever de obedecê-los. O ponto crítico de Balthazar é alegar que não pode haver na filosofia kantiana uma crítica da razão político e jurídica, simplesmente porque o conceito de imputação, base da normatividade própria dessas esferas, pressupõe uma pluralidade de agentes livres que, justamente, só pode ser uma pressuposição, pois nosso acesso à normatividade prática só pode ter lugar em primeira pessoa. No exame a que o artigo submete essas alegações, o artigo argumenta, em objeção à tese de Balthazar, que o caráter universal e categórico da força que vincula o sujeito quando confrontado com a lei moral em primeira pessoa necessariamente se desvaneceria se, ao mesmo tempo, ele não fosse tomado pela evidência de que a realidade objetiva dos princípios morais é não só instanciável, mas assegurada pela múltipla instanciação. Com relação às dificuldades levantadas por Willaschek e Bouterwek, o artigo argumenta que o princípio exeundum e statu naturali, enquanto norma metapositiva, anterior à divisão do domínio prático entre doutrina do direito e doutrina da virtude, permite ao mesmo tempo compreender a exigência de obediência ao poder constituído e a restrição das obrigações jurídico-políticas exclusivamente ao foro externo.AbstractThe object of the article is to examine three claims about three distinct and allegedly blatant paradoxes in Kant's Doctrine of Right. These three critical points had been made in distinct times and contexts by Friedrich Bouterwek, Marcus Willaschek e Balthazar Barbosa Filho. Bouterwek attributed to Kant the most paradoxical of all paradoxical propositions, the statement that by the mere idea of sovereignty we are obliged to obey as our lord who has imposed himself upon us, without questioning from where he got such right. Willaschek points out the incompatibility of two main theses of Kantian doctrine of right: the claims that the legal bounds are of external character and that they are the source of unconditional obligations, since it seems impossible to understand how it would be possible to be obliged by juridical norms and decisions and at the same time to be exempted of the internal duty of compliance. The radical objection of Professor Balthazar is the claim that in the context of Kantian Philosophy it is impossible to admit a critique of the juridical and political reason because the concept of imputation, ground of the normativity in these domains, requires not only the presupposition of free agents, but a true and secure epistemic access to them, which is, according to him, impossible considering that the moral law and the other practical principles are accessible for us only in the first person. In the course of the appraisal of such claims, the article contest that objection arguing that the universal and categorical force of the normative bound experienced by the subject when confronted with the moral law in the first person would ineluctably vanish if, at the same time, he had not been taken by the evidence that the objective reality of the moral principles is secured by multiple instancing. Regarding the difficulties raised by Willaschek and Bouterwek, the article argues that the principle exeundum e statu naturali, as a norm of meta-positive character, prior to the division of practical domains between the doctrine of right and the doctrine of virtue, is the cue both to the understanding of the requirement of unquestioning obedience to the constituted power and to the restriction of the validity of this requirement only in foro externo.
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Manghisi, Beatrice, Lorenza Maria Borin, maria Rosaria Monaco, Raffaele Mantegazza, and Carlo Gambacorti-Passerini. "Retaining Parental Role Despite the Presence of Hematological Neoplastic Diseases: The Emanuela Project and the Role of the Hematologist." Blood 132, Supplement 1 (November 29, 2018): 4752. http://dx.doi.org/10.1182/blood-2018-99-116767.
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Abstract Introduction The diagnosis of a hematological neoplastic disease (HND) bears a great impact on the patient family, which suffers abrupt changes in living patterns because of prognosis, prolonged hospitalization and therapy related adverse events. Parents often believe that the best way to protect their children from suffering is to avoid communications about the disease, as "they wouldn't understand". Many hospitals offer family support, usually managed by psychologists; we hypothesized that the hematologist can play a key role in this process, being the one who primarily takes care of the patient, possesses the scientific skills necessary to explain the disease and is viewed by the family members as the key player. Since 2010, patients admitted to the Hematology Division at San Gerardo Hospital in Monza - Italy, who have minors in their family can participate in the "Emanuela Project" (see below). Methods The aim of this pilot study is to evaluate the impact of this intervention on children health status as perceived by their parents either affected or unaffected by HND. Ten hospitalized patients with a HND disease diagnosed between November 2017 and May 2018, with at least one child aged 0-18 years were recruited after signing an informed consent. Intervention: children can visit their parents in a dedicated hospital room in the days after diagnosis and an informal talk with a hematologist and a psychologist is organized; the hematologist, using simple images and metaphors (e.g. "flowered garden" to represent the normal bone marrow), explains the illness and answers questions, while the psychologist helps children to express emotions about the situation. A questionnaire, administered 30-60 days after the intervention to all parents, explores their perceptions about changes in each child; itconsists of 18 multiple choice questions and 15 open questions. Data were analyzed with statistical software STATA. Open questions were fully read and interpreted by authors; T-LAB software was used to evaluate relevant recurring words . Results All 10 patients that were offered the intervention consented to it; 9 out of 10 patients have returned their questionnaires by July 2018 Five of them were fathers (55.56%) and 4 mothers (44.44%), with a mean age 50.22+/- 9.19 (SD). Diagnoses were Acute Leukemia (5), Lymphoma (2) and Multiple Myeloma (2). Mean duration of hospital stay was 26.2 days (+/- 12.8 SD) . The study included 16 children, aged 4 to 18 (mean 10 +/- 5 SD). We analyzed 28 questionnaires. Data from multiple choice questions exploring changes in children behavior suggest that, according to both parents there was no substantial worsening in school performance, appetite, sleep patterns (see table 1). These findings suggest that talking to children about the disease didn't traumatize them, and gave some concrete and reassuring answers to unexpressed fears. An interesting finding is that 44% of children increased their need to be in contact with the ill parent, showing a strengthening of relationships inside the family. One relevant finding concerns the possibility to talk about HND inside the family: 93% of parents gave a score of 3 (=often) or 4(=always) to this question. 100% of parents stated that it was never necessary to keep clinic visits or hospital admissions hidden from their children; 80% never had to hide side effects of therapies. All healthy parents and 87.5% of sick ones found that communicating with their children was a correct strategy, and that this intervention by hematologist and psychologist was useful. According to 88% of them, such a difficult task is responsibility of parents and of a specific professional figure, the hematologist. The use of simple images and metaphors helped 85.7% of healthy parents and 62.5% of ill ones to understand the illness better. According to 75% of parents, the intervention also played a key role in improving their relationship with doctors. The T-Lab analysis of recurring words is presented in Tab 2. Conclusions Data indicate that for parent it is important to be supported by their hematologist in the difficult task of explaining their illness to their children. The Emanuela Project allows parents to retain a parental role despite their illness; communication contributes also to increase trust in the medical staff and compliance to physically and emotionally demanding treatments. These data will be compared to those obtained in nearby hospitals who do not offer such a service. Disclosures Gambacorti-Passerini: BMS: Consultancy; Pfizer: Consultancy, Honoraria, Research Funding.
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Siamena, Elfin, Harijanto Sabijono, and Jessy D. L. Warongan. "PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 12, no. 2 (December 31, 2017). http://dx.doi.org/10.32400/gc.12.2.18367.2017.
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The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance
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Dolishnia, Tetiana. "SMALL BUSINESS ENTERPRISE: TAXATION AND ACCOUNTING MANAGEMENT." Black Sea Economic Studies, no. 63 (2021). http://dx.doi.org/10.32843/bses.63-21.
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The goal of the article is to disclose the issues of taxation and organization of accounting for small business entities. To achieve this goal, the tools of scientific research are used, namely: analysis and synthesis, induction and deduction (when stating an objective); comparison, systematization and theoretical generalization (when determining the criteria for the division of business entities into micro, small, medium and large enterprises; when choosing taxation system, disclosing the organization of accounting); logical generalization (to justify the relationship between the choice of the organizational and legal form of business, the tax system and the organization of accounting); tabular method (for rational, compact, visual presentation of research material). Criteria for dividing business entities into micro, small, medium and large enterprises are determined. It is found that small business entities can independently choose either a simplified or a general system of taxation, taking into account their advantages and disadvantages. The results of the analysis of the organization of accounting have shown that natural persons-entrepreneurs organize and conduct it using no special form electronically or on paper. At the same time, the organization and maintenance of accounting for legal entities are clearly regulated by current laws and standards. It is recommended to review the requirements for the organization of accounting for compliance with the needs of information support of users, as well as to consider the possibilities of simplification, unification and standardization in the organization of accounting, and to make appropriate changes in the legal field. It is proven that the understanding and consideration of small businesses by the relationship between the choice of the organizational and legal form of business, the tax system and the organization of accounting in decision-making will ensure their successful operation. Prospects for further research are identified, namely the justification of criteria for selecting the optimal tax system and software products for accounting by small business entities.