scholarly journals Weak Enforcement, Strong Deterrence: Dialogues with Chinese Lawyers About Tax Evasion and Compliance

2016 ◽  
Vol 41 (02) ◽  
pp. 288-310 ◽  
Author(s):  
Benjamin van Rooij
Keyword(s):  
Social Norms ◽  
Tax Evasion ◽  
Perceived Risk ◽  
Detection Probability ◽  
The State ◽  
Multiple Sources ◽  
High Level ◽  
Severity Of Punishment

This article analyzes why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers have highly contextual notions of detection probability and a vague understanding of sanction severity unfitting of the high deterrence found here. In the cases studied, deterrence arises out of a general fear lawyers have of state authorities and clients, as well as through personal morals and social norms in their firms. This shows a broader and deeper approach to deterrence, beyond certainty and severity of punishment for the violation studied, one in which the general perceived risk of such violation is central, whatever its source.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Multidimensional analysis of the state of Russian studies on the education issues over 1993–2016

2018 ◽  
pp. 50-62
Author(s):  
Дмитрий Рубвальтер ◽  
Dmitry Rubvalter ◽  
Александр Либкинд ◽  
Alexander Libkind ◽  
Валентина Маркусова ◽  
...  
Keyword(s):  
Web Of Science ◽  
The State ◽  
Multidimensional Analysis ◽  
Russian Regions ◽  
Global Flow ◽  
Educational Issues ◽  
Foreign Countries ◽  
High Level ◽  
The Web ◽  
Made In

A multidimensional analysis of the state of Russian studies on the education issues over 1993–2016 was carried out based on the materials of the data contained in the Web of Science (SSCI, A & HCI and SCI-E databases). There were determined the dynamics and trends of a number of relevant indicators, such as the number of Russian publications by year, the share of these publications in the global flow of publications on education issues, the dynamics of the share of publications made in co-authorship with foreign colleagues, etc. A number of distributions of Russian publications on educational issues was compiled and analyzed: by journals, by Russian regions and cities, by organizations and authors of the publications. It was found that most of these distributions were characterized by a high level of non-uniformity. A list of journals (125 titles) in which Russian works on education issues had been published was compiled. Russian organizations (308) and domestic researchers (about two thousand) engaged in studying the issues of education were identified. It was discovered that more than 200 organizations and about 400 academicians from 60 foreign countries had participated in Russian studies on the education issues.

https://imsciences.edu.pk/files/journals/vol12_2/New%201%20MA.864.pdf

2020 ◽  
Vol 12 (2) ◽  
pp. 19-50 ◽  
Author(s):  
Muhammad Siddique ◽  
Shandana Shoaib ◽  
Zahoor Jan
Keyword(s):  
Organizational Performance ◽  
Structural Equation ◽  
High Performance ◽  
Service Sector ◽  
Performance Outcomes ◽  
Theory And Practice ◽  
Relational Coordination ◽  
Multiple Sources ◽  
And Performance ◽  
High Level

A key aspect of work processes in service sector firms is the interconnection between tasks and performance. Relational coordination can play an important role in addressing the issues of coordinating organizational activities due to high level of interdependence complexity in service sector firms. Research has primarily supported the aspect that well devised high performance work systems (HPWS) can intensify organizational performance. There is a growing debate, however, with regard to understanding the “mechanism” linking HPWS and performance outcomes. Using relational coordination theory, this study examines a model that examine the effects of subsets of HPWS, such as motivation, skills and opportunity enhancing HR practices on relational coordination among employees working in reciprocal interdependent job settings. Data were gathered from multiple sources including managers and employees at individual, functional and unit levels to know their understanding in relation to HPWS and relational coordination (RC) in 218 bank branches in Pakistan. Data analysis via structural equation modelling, results suggest that HPWS predicted RC among officers at the unit level. The findings of the study have contributions to both, theory and practice.

scholarly journals Sustainable Consumer Tax Evasion Theory under Information Inattention

2021 ◽  
Vol 13 (2) ◽  
pp. 562
Author(s):  
Bodo Herzog
Keyword(s):  
Public Policy ◽  
Tax Evasion ◽  
Detection Probability ◽  
Policy Instruments ◽  
Tax Rates ◽  
Policy Debate ◽  
Income Levels ◽  
Theory Of Information ◽  
Financial Penalty ◽  
Public Policy Debate

This article studies the renewed interest surrounding sustainable public finance and the topic of tax evasion as well as the new theory of information inattention. Extending a model of tax evasion with the notion of inattention reveals novel findings about policy instruments that can be used to mitigate tax evasion. We show that the attention parameters regarding tax rates, financial penalty schemes and income levels are as important as the level of the detection probability and the financial penalty incurred. Thus, our theory recommends the enhancement of sustainability in public policy, particularly in tax policy. Consequently, the paper contributes both to the academic and public policy debate.

scholarly journals Courage and Cowardice in the North African Campaign: The Eighth Army and Defeat in the Summer of 1942

2013 ◽  
Vol 20 (1) ◽  
pp. 99-122 ◽  
Author(s):  
Jonathan Fennell
Keyword(s):  
North Africa ◽  
The State ◽  
The Other ◽  
Human Dimension ◽  
North African ◽  
The North ◽  
High Level ◽  
Eighth Army

High rates of desertion and surrender during the battles in North Africa in the summer of 1942 were a major factor in Eighth Army’s poor combat performance. At the time, some suggested that these problems were symptomatic of a lack of courage or even of cowardice. There are two broad strands to the conceptualization of courage and cowardice. One focuses on the willingness of the person to fight; the other puts emphasis on how actions express an individual’s ability to cope with fear. Whichever conceptualization is used, high morale motivates the soldier to fight and shields the ordinary recruit from his fear, preventing it from overcoming him in battle. Where morale fails, the soldier is left demotivated and burdened with his terror and, therefore, and is therefore prone to desertion or surrender. Because it is extremely difficult to maintain morale at a continuously high level in an environment governed by chance and managed by humans, all soldiers can find themselves in situations where their actions may be judged as cowardly. Alternatively, if they are properly motivated to fight and prepared by the state and military to deal with the unavoidable fear of combat, all soldiers can be labelled courageous. Accordingly, emotive terms should be avoided when attempting to describe rationally explainable outcomes. The undoubtedly negative connotations attached to cowardice in battle and the positive ones attached to courage are, therefore, arguably unhelpful in understanding Eighth Army’s performance in the summer of 1942 and the human dimension in warfare more generally.

Analysis of the state of the migration process of the ukrainian population in the context of domestic and international levels

2021 ◽  
Vol 72 (5) ◽  
pp. 110-118
Author(s):  
M. Shkurat ◽  
K. Pavlotska
Keyword(s):  
Social Protection ◽  
Negative Impact ◽  
Migration Policy ◽  
Cash Flows ◽  
The State ◽  
Negative Consequences ◽  
Migration Process ◽  
State Of The Economy ◽  
Migration Flows ◽  
High Level

Analysis of the migration process of the Ukrainian population, which takes place within the state and at the international level during 2014–2019 is carried out in this paper. On the basis of scientific works of domestic scientists and institutes the problems which have not been investigated, and also aspects which have been solved partially are defined. The negative consequences of the Ukrainian migration process on the state of the country are identified. The classification of migration flows of the Ukrainian population according to the reasons of movement is carried out. The main regions and countries which, as of the beginning of 2021, are more attractive to compatriots and are characterized by significant influxes of Ukrainians are identified. The main centers of departure – regions and countries – which are characterized by high level of outflow of Ukrainians are determined, the main problems and reasons that motivate the outflow of Ukrainians are highlighted in this paper. The level of growth of the Ukrainian population in terms of migration flows is defined. The investigation of Ukrainian diasporas, territorial location and analysis of their share in comparison is carried out. The main factors that force the Ukrainian population to move, which affects the demographic situation in Ukraine, the level of employment, as well as the amount of cash flows to the country and the state of the economy as a whole are identified. The main regulations and identified solutions to the migration flows of the domestic population, which were approved and implemented in the period from 2001 to 2019 are compared in this paper. On the basis of current and newly introduced strategies, critical analysis of the ways of regulating the migration process of the Ukrainian population is carried out, the main aspects and problems of the implemented migration policy of Ukraine are determined. The results of the work are to identify the main ways to reduce the negative impact of the migration process on the country's economy and related processes, and strategies to benefit from the movement of citizens of Ukraine, namely: introduction of intellectual security, revision of wages by region, stimulating the process of attracting technology in all spheres of activity and formation of the social protection system.

Can Russia Fight Organized Crime and Corruption?

2002 ◽  
Vol 23 (2) ◽  
pp. 37-55
Author(s):  
Louise I. Shelley
Keyword(s):  
Organized Crime ◽  
Local Level ◽  
The State ◽  
The Political ◽  
Political Will ◽  
Structural Problems ◽  
Economic Elite ◽  
High Level ◽  
Personal Interests

The murder of Valentin Tsvetkov, the governor of Magadan in central Moscow in broad day light in October 2002 highlights that organized crime and corruption are still alive and well and highly destructive of life and governance in Russia (Wines, 2002). His murder once again raises the question, “Why has Russia not been able to stop organized crime and high level corruption?” The answer is that Russia docs not have the political will at the national, regional or local level to fight these problems. This is true because the Kremlin and economic elite push their personal interests over those of the state and the society. Structural problems such as low salaries of state personnel and the embedding of organized crime and corruption make reform very difficult.

scholarly journals Entity Type Recognition for Heterogeneous Semantic Graphs

AI Magazine ◽  
2015 ◽  
Vol 36 (1) ◽  
pp. 75-86 ◽  
Author(s):  
Jennifer Sleeman ◽  
Tim Finin ◽  
Anupam Joshi
Keyword(s):  
Machine Learning ◽  
Background Knowledge ◽  
Knowledge Bases ◽  
Heterogeneous Data ◽  
Unstructured Data ◽  
Supervised Machine Learning ◽  
Coreference Resolution ◽  
Multiple Sources ◽  
Fine Grained ◽  
High Level

We describe an approach for identifying fine-grained entity types in heterogeneous data graphs that is effective for unstructured data or when the underlying ontologies or semantic schemas are unknown. Identifying fine-grained entity types, rather than a few high-level types, supports coreference resolution in heterogeneous graphs by reducing the number of possible coreference relations that must be considered. Big data problems that involve integrating data from multiple sources can benefit from our approach when the datas ontologies are unknown, inaccessible or semantically trivial. For such cases, we use supervised machine learning to map entity attributes and relations to a known set of attributes and relations from appropriate background knowledge bases to predict instance entity types. We evaluated this approach in experiments on data from DBpedia, Freebase, and Arnetminer using DBpedia as the background knowledge base.

Optimal State-Space Control of a Gas Turbine Engine

1992 ◽  
Vol 114 (4) ◽  
pp. 763-767 ◽  
Author(s):  
J. W. Watts ◽  
T. E. Dwan ◽  
C. G. Brockus
Keyword(s):  
State Space ◽  
Gas Turbine ◽  
State Space Model ◽  
Gas Turbine Engine ◽  
The State ◽  
Operating Conditions ◽  
Turbine Engine ◽  
Analog Control ◽  
Linear State ◽  
High Level

An analog fuel control for a gas turbine engine was compared with several state-space derived fuel controls. A single-spool, simple cycle gas turbine engine was modeled using ACSL (high level simulation language based on FORTRAN). The model included an analog fuel control representative of existing commercial fuel controls. The ACSL model was stripped of nonessential states to produce an eight-state linear state-space model of the engine. The A, B, and C matrices, derived from rated operating conditions, were used to obtain feedback control gains by the following methods: (1) state feedback; (2) LQR theory; (3) Bellman method; and (4) polygonal search. An off-load transient followed by an on-load transient was run for each of these fuel controls. The transient curves obtained were used to compare the state-space fuel controls with the analog fuel control. The state-space fuel controls did better than the analog control.

Sign in / Sign up

Export Citation Format

Share Document