Bibliografías temáticas / Administrative obligations

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Literatura académica sobre el tema "Administrative obligations"

Autor: Grafiati
Publicado: 25 de mayo de 2024
Última modificación: 31 de julio de 2025

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Artículos de revistas sobre el tema "Administrative obligations"

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Al-Ahmad, Mohammed Suleiman, and Hassib Saleh Ismail. "The possibility of considering the administrative decision as an application of the unilateral will that created the obligation." Journal of University of Raparin 11, no. 6 (2024): 905–20. https://doi.org/10.26750/vol(11).no(6).paper37.

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In our study we discussed the ability of administrative decision to establish obligation as an independent source of obligation or considered as an application of the unilateral will. We found that when the administration commits itself in the cases prescribed by law from the applications of unilateral will, the administrative decision is a source of obligation as an application of unilateral will and not as a direct source of obligation. However, it's possible for administration to commit itself through its decision other than those cases prescribed by law from the applications of unilateral
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胡, 丹冰. "The Priority of Administrative Subject Obligations in Administrative Agreements." Dispute Settlement 09, no. 05 (2023): 2428–37. http://dx.doi.org/10.12677/ds.2023.95331.

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Śladkowska, Ewa. "SUSPENSION OF EXECUTION OF THE FINAL DECISION OVER THE OBJECTION OF THE PUBLIC PROSECUTOR." Roczniki Administracji i Prawa 4, no. XXII (2022): 175–94. http://dx.doi.org/10.5604/01.3001.0016.3375.

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The article presents the institutions of the prosecutors objection in general administrative proceedings and the obligations of the public administration body resulting from the fact of lodging the objection. This is the obligation to initiate extraordinary proceedings covered by the objection ex officio and the obligation to consider the suspension of the execution of the decision until the objection is resolved. The article indicates the scope of the objection and the purpose of this legal institution. The obligation to initiate extraordinary proceedings covered by the objection was presente
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Bisztyga, Andrzej, and Katarzyna Płonka-Bielenin. "Interpretation of the Principle of Informing Parties in Polish Administrative Proceeding – Conclusions and Postulates." International and Comparative Law Review 18, no. 1 (2018): 231–39. http://dx.doi.org/10.2478/iclr-2018-0034.

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Summary The principle of informing parties in the Polish administrative procedure is specified in Article 9 of the Act of 14 June 1960, the Code of Administrative Procedure. Public administration bodies are obliged to duly and comprehensively inform the parties on the factual and legal circumstances that may affect the determination of their rights and obligations being the subject of administrative proceedings. The authorities ensure that the parties and other persons involved in the proceedings do not suffer damage due to ignorance of the law, and for this purpose they provide them with nece
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Dremov, Dmytro, and Iryna Orlovska. "EXERCISE OF RIGHTS AND OBLIGATIONS OF TAXPAYERS AS AN OBJECT OF ADMINISTRATIVE AND LEGAL REGULATION." Modern scientific journal 4, no. 2 (2024): 19–25. http://dx.doi.org/10.36994/2786-9008-2024-4-3.

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The article is devoted to the exercise of rights and obligations of taxpayers as an object of administrative and legal relations. The author notes that payment of taxes is a taxpayer's obligation to ensure the overall functioning of the State mechanism and is an indicator of special attention to the economic and social well-being of the population. After all, a high level of tax payment may indicate that people have a stable income, well-being and trust in the state, while a low level, in turn, may indicate economic problems, shadow economy, distrust in the state or a low level of social guara
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Strąk, Katarzyna. "On Carrier Sanctions – A Voice from Poland. The Liability of Carriers in the Jurisprudence of Administrative Courts." Studia Europejskie - Studies in European Affairs 26, no. 1 (2022): 63–81. http://dx.doi.org/10.33067/se.1.2022.4.

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This article analyses carrier sanctions in light of Poland’s membership of the European Union and its obligation to protect the EU’s external borders. It offers an in-depth analysis of the scope of the carriers’ obligations with regard to bringing third-country nationals to the Eastern external border of the European Union and explores ways how these obligations should be fulfi lled correctly so that carriers are not obliged to pay administrative fi nes of as much as 3000-5000 euro per person. The research is based on an extensive review of the jurisprudence of Polish administrative courts and
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Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (2021): 7–25. http://dx.doi.org/10.5604/01.3001.0014.9264.

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Legal succession of property-related obligations in administrative enforcement proceedings is a key issue for the protection of the public interest. Coercive enforcement measures directed against the obliged entity, in accordance with the content of the enforceable title, serve the purpose of compulsory performance of the obligation. A change or transformation of the addressee of an obligation while maintaining the identity of the enforcement case and the content of the enforcement relationship determines the legal situation of the parties to the enforcement proceedings, i.e. the obliged entit
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.

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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obliga
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Staša, Josef. "Režimy správního práva." AUC IURIDICA 67, no. 4 (2021): 61–76. http://dx.doi.org/10.14712/23366478.2021.38.

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The administrative law regime means a typical legal construction, which expresses the way of connecting an administrative law norm with this norm anticipated administrative law relationship through a certain legally significant fact. From the point of view of public administration addressees, it is appropriate to differ regimes of granting rights and regimes of imposing obligations primarily. Many regimes have a superstructure (secondary) nature, they assume the earlier existence of other (primary) rights and obligations. In addition to unilateral regimes, there are also bilateral or multilate
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Liu, Qin, and Fan Liu. "Research on the Issue of Administrative Agreement." International Journal of Education and Humanities 4, no. 3 (2022): 83–88. http://dx.doi.org/10.54097/ijeh.v4i3.1677.

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The system of administrative agreement is one of the important means of contemporary public administration. It is the integration of administrative power and contract spirt. The difference between administrative agreement and other administrative means is that the state can make the public administration objectives more specific in the form of administrative agreement, and tend to be legal, and stipulate the specific rights and obligations of both parties in the form of contract. The advantage of administrative agreement lies in the integration of right elements and contract spirit. Firstly, a
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Tesis sobre el tema "Administrative obligations"

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Le, Brun Antoine. "Les décisions créatrices de droits." Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.

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Par une étude d’ensemble de la jurisprudence, de la législation et de la doctrine, cette thèse a pour objet de proposer une définition renouvelée de la notion de décision créatrice de droits tout en procédant à l’analyse critique du régime juridique applicable à cette catégorie d’actes administratifs.Le travail de définition a été mené sous un angle à la fois fonctionnel, tenant au régime de sortie de vigueur, et conceptuel, tenant aux effets des décisions créatrices de droits. Du point de vue de la fonction, il est apparu que le périmètre de la notion étudiée était plus large que celui tradit
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Cornu, Julie. "Droit au procès équitable et autorité administrative." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020068/document.

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Principe trouvant une expression solennelle à l’article 6 C.E.D.H., le droit au procès équitable irradie aujourd’hui l’ensemble de notre droit interne. Dans un contexte de subjectivisation du droit, le droit administratif n’échappe pas à cette « irrésistible extension du contentieux du procès équitable » (Mme KOERING-JOULIN). Cette assertion trouve une manifestation éclatante quant aux pouvoirs de sanctions et de règlement des différends reconnus aux autorités administratives. La définition européenne du champ d’application du droit au procès équitable, suivie par la Cour de cassation et adapt
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Sehnalová, Vendula. "Administrativní povinnosti firem vyvolaných daňovým systémem." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193166.

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The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of acc
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Antayhua, Florian Brenda Elizabeth. "Análisis de la regulación de la subsanación voluntaria como eximente de responsabilidad administrativa, y sus efectos en el principio de seguridad jurídica y la protección al medio ambiente, respecto a las actividades de la industria manufacturera, desde los años 2017 al 2019." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656467.

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El presente estudio tiene por finalidad determinar de qué manera la regulación de la subsanación voluntaria como eximente de responsabilidad en la Ley N° 27444, Ley del Procedimiento Administrativo General ha afectado la seguridad jurídica y la protección al medio ambiente, respecto de las actividades de la industria manufacturera. De acuerdo a ello, en el presente estudio se expone de manera general la potestad sancionadora de la Administración Pública; definición y elementos de las infracciones administrativas; los eximentes de responsabilidad administrativa, la subsanación voluntaria como e
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Camguilhem, Benoit. "Recherche sur les fondements de la responsabilité sans faute en droit administratif." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020060.

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La question des fondements de la responsabilité a été l’une de celles qui a le plus intéressé la doctrine depuis l’abandon du principe de l’irresponsabilité des personnes publiques. Tantôt compris comme un principe général d’explication, tantôt comme une véritable règle juridique, le fondement de la responsabilité est un élément de justification. Afin de clarifier le discours visant à expliquer le mécanisme de responsabilité, le fondement juridique de la responsabilité doit être distingué des principes qui justifient l’existence de cette règle et des conditions parfois mises à l’application de
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Volpellière, Yoan. "L'obligation de résultat de l'Administration." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD037/document.

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L’obligation de résutat est une notion fondamentale du droit civil. Construite sur des bases doctrinales, son implantation en jurisprudence est une réalité. Ayant pour principale fonction de régir les relations entre un créancier et un débiteur, son utilisation a longtemps été l’exclusivité du droit privé. Pourtant son apparition en droit administratif a permis de considérer la personne publique comme débitrice. L’obligation de résultat de l’Administration, se divise en deux catégories : l’obligation légale et l’obligation contractuelle. C’est une notion juridique fondamentale, qui rappelle qu
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Grabias, Fanny. "La tolérance administrative." Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0301.

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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du p
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Noguellou, Rozen. "La transmission des obligations en droit administratif /." Paris : LGDJ, 2004. http://www.gbv.de/dms/sbb-berlin/478452179.pdf.

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Noguellou, Rozen. "La transmission des obligations en droit administratif." Paris 2, 2002. http://www.theses.fr/2002PA020047.

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Beddiar, Nadia. "Le mineur délinquant face au service public pénitentiaire." Thesis, Lille 2, 2011. http://www.theses.fr/2011LIL20017/document.

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L'administration pénitentiaire française connaît, depuis plusieurs années, d'importantes mutations vis-à-vis de ses missions, qui tendent vers une externalisation et de son personnel. l'amélioration de la réinsertion des détenus est devenue un impératif majeur, surtout en ce qui concerne les mineurs incarcérés, en vue de réduire les risques de récidive. il s'agit d'expliquer et de qualifier ces changements correspondants à un besoins d'adaptation de cette administration envers l'évolution de la population carcérale, tout en améliorant ses relations avec les autres organismes publics (le minist
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Libros sobre el tema "Administrative obligations"

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Noguellou, Rozen. La transmission des obligations en droit administratif. L.G.D.J., 2004.

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Taggart, Michael. Internationalisation of administrative law. Faculty of Law, University of Toronto], 2001.

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Taggart, Michael. Internationalisation of administrative law. Faculty of Law, University of Toronto], 2001.

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editor, Zahrah Muḥammad al-Mursī, ред. al-Maṣādir al-irādīyah lil-iltizām fī al-qānūn al-ʻUmānī: Al-ʻaqd, al-irādah al-munfaridah. Dār al-Kitāb al-Jāmiʻī, 2019.

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Antoniazzi, Sandra. Obbligazioni pubbliche e giurisdizione amministrativa. G. Giappichelli, 2010.

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Cruz, Oscar V. Administrative process for dispensation from clerical obligations and dismissal from the clerical state. CBCP Communications Development Foundation, Inc., 2013.

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(School), Ius Commune, ed. The Costanzo obligation: The obligations of national administrative authorities in the case of incompatibility between National law and European law. Intersentia, 2011.

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Aleksandrovich, Belousov Rėm, ред. Otvetstvennostʹ v sisteme upravlenii︠a︡: Voprosy teorii i praktiki. Progress, 1987.

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Karam-Boustany, Lara. L'action en responsabilité extra-contractuelle devant le juge administratif. LGDJ. Librairie générale de droit et de jurisprudence, 2007.

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Mabrūk, Mamdūḥ Muḥammad ʻAlī. Maṣādir al-iltizām ghayr al-irādīyah: Dirāsah taḥlīlīyah muqāranah bayna al-qānūn al-madanī al-Miṣrī wa-al-Faransī wa-al-fiqh al-Islāmī. Dār al-Nahḍah al-ʻArabīyah, 2019.

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Capítulos de libros sobre el tema "Administrative obligations"

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Ferry, Nicolas, and Paul Hofman. "Governance and Regulation Specifics." In Sustainable Development Goals Series. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-62332-5_22.

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AbstractGovernance defines all the political and administrative aspects of an authority that manage a country’s affairs, according to the Committee of Experts on Public Administration (2006). This includes the different institutions, processes and methods used by citizens and groups of individuals to formulate their interests, exercise their legal rights, meet their obligations, and arbitrate their disputes. Thus, science governance usually describes a global organization with a well-defined structure aiming to facilitate a desirable feature set. Many people would probably align on which are t
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Palander, Jaana. "Recognizing Insecurities of Family Members Abroad: Human Rights Balancing in European and Finnish Case Law." In IMISCOE Research Series. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24974-7_3.

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AbstractThe emerging literature on the difficulties of family reunification for people receiving international protection has pointed out the hardship and insecurity faced by family members left behind. This chapter investigates whether human rights law protects the interests of these family members outside the receiving country and how their difficulties are recognized in administrative and legal practice at both the international and national level. Though states are usually not responsible for protecting people outside their territory, extraterritorial human rights obligations do exist in s
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Reichel, Jane. "Allocation of Regulatory Responsibilities: Who Will Balance Individual Rights, the Public Interest and Biobank Research Under the GDPR?" In GDPR and Biobanking. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-49388-2_23.

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AbstractIn this chapter, an analysis is undertaken of the division of legislative power in the space created by the GDPR, regarding the balancing of individual rights, the public interest and biobank research. The legislative competences of the EU, international obligations within bioethics, and the regulatory space left for Member States are all examined. The conclusion of the chapter is that in spite of the aim of the GDPR to further legal harmonisation, it is more likely that unity will be brought about through administrative cooperation and soft law tools.
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Lynch, Gordon. "‘Providing for Children… Deprived of a Normal Home Life’: The Curtis Report and the Post-war Policy Landscape of Children’s Out-of-Home Care." In UK Child Migration to Australia, 1945-1970. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69728-0_4.

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AbstractThis chapter examines how child-care policy in Britain in the early post-war period was shaped by the publication of the 1946 Curtis report, whose recommendations were substantially implemented in the 1948 Children Act. The chapter considers both the report’s position on the administrative restructuring of children’s care and its importance in articulating standards of good practice in child-care based on broad concepts from child psychology. The report’s recommendations specifically for child migration are discussed as well as the different ways in which voluntary societies involved i
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Cediel, Ana. "Domestic Tax Regulation in the Face of the Crypto Economy: Challenges Going Forward." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_18.

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AbstractOur tax system clings to a traditional economy linked to pre-digital criteria such as territoriality. It tries to update itself by introducing elements that attempt to deal with the new issues without resolving them head-on. The lack of tax regulation produces a sudden injustice barely resolved by soft law derived from binding administrative resolutions, such as the responses offered by the General Directorate of Taxes.MiCA demonstrates the tax system’s obsolescence in a broad and community sense. The lack of provisions for classifying new economic goods for tax purposes fragments thei
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Szymalak, James N. "The Obligation to Accommodate." In Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_2.

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Tokarev, Vlatko. "Promotion of the Rule of Law in the Western Balkans: The Impact of Investment Arbitration." In European Union and its Neighbours in a Globalized World. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-76345-8_7.

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Abstract The Western Balkans is a region comprising six Southeastern European countries that are still not European Union Member States but are currently pursuing reforms aimed at strengthening the rule of law—considered as a key prerequisite for EU accession, economic development and the building of a prosperous society. However, it has been noted that Western Balkan countries are facing difficulties and making slow progress towards this policy goal. Investment treaties are considered as mechanisms which may potentially have a positive influence on the promotion of the rule of law and good go
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Szymalak, James N. "Challenges of an Expanded Obligation." In Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_6.

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Gorgerino, Francesco. "Legal Basis and Regulatory Applications of the Once-Only Principle: The Italian Case." In The Once-Only Principle. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79851-2_6.

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AbstractThis study presents how the OOP is related to the constitutional and institutional principles concerning the good performance and impartiality of public authorities and the protection of citizens’ rights against the action of public administration, with special regard to the Italian regulatory framework. The national path towards the implementation of the principle is examined, starting from the obligation of the use of self-certifications in place of certificates and the automatic acquisition of data and documents in administrative procedures down to the digitalization of administrati
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Wąsowski, Krzysztof. "The Obligations of Public Entities." In Cybersecurity in Poland. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78551-2_20.

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AbstractThe author presents the structure and principles which the Polish legislature imposes on public entities in the field of cybersecurity. The analysed regulations cover government authorities, state control authorities, law enforcement authorities, courts (both common and special), local government units and their associations (including metropolitan unions), budgetary units and Budget establishments, executive agencies, budgetary institutions, the Social Insurance Institution (ZUS) and managed funds, the Agricultural Social Insurance Fund (KRUS) and the funds managed by its President, t
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Actas de conferencias sobre el tema "Administrative obligations"

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Dubrovenski, Vladislav, Md Nazmul Karim, Erzhuo Chen, and Dianxiang Xu. "Dynamic Access Control with Administrative Obligations: A Case Study." In 2023 IEEE 23rd International Conference on Software Quality, Reliability, and Security Companion (QRS-C). IEEE, 2023. http://dx.doi.org/10.1109/qrs-c60940.2023.00071.

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Jovanović, Zoran. "ELEKTRONSKO UPRAVNO POSTUPANjE U REPUBLICI SRBIJI." In XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.741j.

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Electronic administrative procedures, in addition to digital infrastructure, represent the second basic element of electronic administration in Serbia. The fast pace of life and the constant needs of the economy make the work of administrative organizations more efficient and faster, and their services with better accessibility. Therefore, the provision of public services electronically appears as a necessity of modern society and the legal system. Electronic administrative procedure, according to the Law on electronic administration, is defined as any procedure in administrative matters by el
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Herawati, Hetti, Senny Lusiana, and Roni Tabroni. "The Effectiveness Of The Socialization Strategy of Taxation Regulation in Establishing Taxpayer's Objectives in Tax Rights And Obligations." In International Conference on Administrative Science (ICAS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icas-17.2017.24.

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Ksendzov, Yuriy Yurievich. "Problems of Administrative-legal and Criminal-legal Impact on Debtors for Alimony Obligations." In АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ ГОСУДАРСТВЕННОСТИ И ПУБЛИЧНОГО ПРАВА. Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2021. http://dx.doi.org/10.47645/9785604572849_149.

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Chirița, Ariadna. "The need for continued tax reforms in the Republic of Moldova in the context of integration into the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.13.

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Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated admini
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Andreeva, Andriyana, and Vladimir Danev. "OFFENCES BY HIGHER EDUCATION TRAINEES." In 15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - PROBLEMS AND PERSPECTIVES. University publishing house "Science and Economics", University of Economics - Varna, 2022. http://dx.doi.org/10.36997/ppdd2022.96.

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This paper examines the specifics of students' failure to comply with obligations set for them in HEI regulations in the field of higher education, hereafter referred to for brevity as misconduct, based on our domestic legislation and, as a priority, the Higher Education Act. The current normative analysis examines the offences and their features, the possibility of realizing the student's responsibility in view of the specifics of educational activity in higher education institutions. In conclusion, conclusions and proposals with theoretical and practical orientation are formulated.
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Soroceanu, Igor. "The duties of the secretaries of local public authorities (LPA) in the electoral field." In Consolidarea rezilienței sociale prin valorificarea capitalului uman în contextul aderării Republicii Moldova și Ucrainei la Uniunea Europeană. Moldova State University, 2024. https://doi.org/10.59295/crs2024.43.

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LPA competences are the set of rights and obligations of local public authorities in the fields of activity that are established for them. In order to achieve their competences, local authorities have at their disposal financial, institutional, patrimonial and human resources. These, all cumulative, determine the administrative capacity of each individual authority.
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Nikolić, Mladen. "Prinudna likvidacija društva sa ograničenom odgovornošću i odgovornost članova za obaveze društva (sa osvrtom na izvršni postupak)." In Onlajn konferencija pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2102a.

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This paper presents the basic characteristics of a limited liability company and briefly analyses compulsory liquidation of this form of business entity and the consequences of the liquidation. It particularly depicts the provisions of The Companies Act which regulate company members’ liabilty for limited liability company’s obligations and gives a critical analysis of the legal order that all previously suspended court and administrative proceedings continue against a company member. Furthermore, the author claims that enforcement procedures against a limited liability company as an enforceme
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Erdmanis, Rihards, and Ivans Jānis Mihailovs. "The Specifity of the Administrative Contract in General Education." In 82nd International Scientific Conference of the University of Latvia. University of Latvia Press, 2024. http://dx.doi.org/10.22364/htqe.2024.13.

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The paper explores the nature of the administrative contract, its unique features and application possibilities in general education. The aim of the study is to analyze how the administrative contract can be applied in the general education of Latvia, emphasizing it’s importance in managing the responsibilities of pupils and institutions. The results show that these contracts provide a framework for clarifying the responsibilities and rights of educational institutions, pupils and parents. The content of the administrative contract can be characterized incategorized under two parts: mandatory
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Klarić, Mirko. "„SMART CITY” CONCEPT AS A POSSIBLE ANSWER TO NEW CHALLENGES IN POST-COVID ERA." In The recovery of the EU and strengthening the ability to respond to new challenges – legal and economic aspects. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2022. http://dx.doi.org/10.25234/eclic/22442.

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The “Smart City” concept and “smart digitalization” represent implementation of information and communication technologies in local government units. This is a new approach to local governance in managing various local government services and delivery of goods. Local government represents a form of political and administrative territorial organization, with specific local tasks and services regarding the local community. It has a separate jurisdiction and specific autonomy and functions mostly independently of the central government administration. Different administrative and political system
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Informes sobre el tema "Administrative obligations"

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Rossin-Slater, Maya, and Miriam Wüst. Parental Responses to Child Support Obligations: Evidence from Administrative Data. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22227.

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to differe
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Díaz de Astarloa, Bernardo, and Ezequiel Tacsir. Cluster Initiatives and Economic Resilience: Evidence from a Technology Cluster in Argentina. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004594.

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In this paper, we study the role of a cluster initiative in fostering economic resilience among firms in a local technology cluster in Argentina. We focus on two aggregate shocks that hit the Argentine economy, including first wave of the COVID-19 pandemic. Our analysis is based on interviews with authorities and members of the cluster initiative, local firms, and policy makers, as well as on firm-level administrative tax records. We find that the cluster organization provides members with resources that could foster resilience, including access to specialized human capital, information on bus
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Lees, Adrienne. Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms. Institute of Development Studies, 2024. https://doi.org/10.19088/ictd.2025.030.

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Low-income countries require increased tax revenue to support economic development. An important barrier to increasing tax collection is the growing complexity of the tax system, which many small and medium-sized enterprises (SMEs) struggle to navigate. Tax compliance is often time consuming, confusing, and requires frequent in-person interactions with tax officials. This all contributes to the time, money, and effort incurred by taxpayers in meeting their obligations, over and above their actual tax liabilities. While compliance costs directly increase the total effective tax burden faced by
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Staples, Brian Rankin. Capacity Building-Implementation and Administration of Free Trade Agreements: Service-Investment Provisions. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0008415.

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This paper draws on the experience of Mexico in the North American Free Trade Agreement (NAFTA) and on the experiences of four Latin American countries in the implementation of their services and investment obligations in their FTAs with the United States: Chile (United States-Chile FTA), Costa Rica and El Salvador (Dominican Republic-Central America-United States FTA, or CAFTA-DR), and Peru (United States-Peru Trade Promotion Agreement, or PTPA), referred to herein as the "other" or "new" FTAs. The paper highlights the provisions of these agreements (investment, cross-border trade in services
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Robert, Maryse. Capacity Building for the Implementation and Administration of Free Trade Agreements: Implementing Service and Investment Provisions. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0008418.

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This paper draws on the experience of Mexico in the North American Free Trade Agreement (NAFTA) and on the experiences of four Latin American countries in the implementation of their services and investment obligations in their FTAs with the United States: Chile (United States-Chile FTA), Costa Rica and El Salvador (Dominican Republic-Central America-United States FTA, or CAFTA-DR), and Peru (United States-Peru Trade Promotion Agreement, or PTPA). The paper highlights the provisions of these agreements (investment, cross-border trade in services, financial services, and telecommunications), an
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Colón-Muñiz, Anaida, Magaly Lavadenz, and Elvira Armas. The California English Learner Roadmap Toolkit for Institutes of Higher Education (IHEs): (Re)Designing Educator Preparation Focused on Equity for English Learner/Multilingual Students. Center for Equity for English Learners, 2022. http://dx.doi.org/10.15365/ceel.ihes2022.

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The California English Learner Roadmap Toolkit for Institutes of Higher Education was developed to address the education of English Learner and Multilingual students in California’s current university credentialing programs for teacher education, counseling, and educational administration/leadership. The purpose of this Toolkit is to: (1) provide a context for California’s university and other professional credentialing programs’ obligation to engage in reflection and (re)design processes that prioritize preparation of candidates who are well-equipped to serve culturally and linguistically div
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spen
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Lewis, Dustin, Radhika Kapoor, and Naz Modirzadeh. Advancing Humanitarian Commitments in Connection with Countering Terrorism: Exploring a Foundational Reframing concerning the Security Council. Harvard Law School Program on International Law and Armed Conflict, 2021. http://dx.doi.org/10.54813/uzav2714.

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The imperative to provide humanitarian and medical services on an urgent basis in armed conflicts is anchored in moral tenets, shared values, and international rules. States spend tens of billions of dollars each year to help implement humanitarian programs in conflicts across the world. Yet, in practice, counterterrorism objectives increasingly prevail over humanitarian concerns, often resulting in devastating effects for civilian populations in need of aid and protection in war. Not least, confusion and misapprehensions about the power and authority of States relative to the United Nations S
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