scholarly journals Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji

2018 ◽  
pp. 121-145
Author(s):  
Piotr Kożuch
Keyword(s):  
Local Governments ◽  
Tax Administration ◽  
Extensive Discussion ◽  
Economic Changes ◽  
Essential Components ◽  
Enforcement Costs ◽  
Enforcement Authority ◽  
Administrative Proceedings ◽  
Model Structures ◽  
National Legislature

The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers.

scholarly journals Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji

2019 ◽  
pp. 121-145
Author(s):  
Piotr Kożuch
Keyword(s):  
Local Governments ◽  
Tax Administration ◽  
Extensive Discussion ◽  
Economic Changes ◽  
Essential Components ◽  
Enforcement Costs ◽  
Enforcement Authority ◽  
Administrative Proceedings ◽  
Model Structures ◽  
National Legislature

The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers.

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

Democratic Federalism

2020 ◽  
pp. 99-138
Author(s):  
Robert P. Inman ◽  
Daniel L. Rubinfeld
Keyword(s):  
Public Goods ◽  
Economic Efficiency ◽  
Local Governments ◽  
Majority Rule ◽  
National Government ◽  
Democratic Participation ◽  
Simple Majority ◽  
Simple Majority Rule ◽  
Goods And Services ◽  
National Legislature

This chapter details the likely economic, democratic, and rights performance of a decentralized national legislature with representatives elected from geographically specified local districts. The national legislature is assigned responsibility for national public goods and services and national regulations. Decisions in the legislature are made by simple majority rule. Independent local governments continue to be responsible for important local services, perhaps provided concurrently with the national government. On the dimensions of democratic participation and the protection of rights and liberties, Democratic Federalism is likely to do well, provided all citizens are represented in the legislature. It is on the dimension of economic efficiency that legislature-only Democratic Federalism is most likely to fall short.

Accounting, educational institutions and local government in Italy (1886–1907)

2020 ◽  
pp. 103237322097217
Author(s):  
Riccardo Semeraro ◽  
Giovanni Gregorini
Keyword(s):  
Local Government ◽  
Educational System ◽  
Local Governments ◽  
Educational Institutions ◽  
Vocational Schools ◽  
Economic Changes ◽  
Religious Congregation ◽  
Equilibrium Strategies ◽  
Proper Functioning

Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.

Decentralization and Executive-Legislative Relations in the Philippines, 1961–1967

1978 ◽  
Vol 12 (3) ◽  
pp. 377-392 ◽  
Author(s):  
A. B. Villanueva
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Chief Executive ◽  
The Philippines ◽  
Constitutional Convention ◽  
The Sixties ◽  
Local Officials ◽  
Fundamental Law ◽  
National Control ◽  
National Legislature

Although the framers of the Philippine constitutional convention of 1934–35 were careful not to establish an imperium in imperio (kingdom within a kingdom), the local government system which developed was not under absolute national control either. For in spite of the efforts made by several delegates to include in the national fundamental law a provision that would have guaranteed ‘a more autonomous framework of government for the provinces and municipalities,’ and the efforts of other delegates to leave the future of local governments to the national legislature, a unitary government was agreed upon in which local governments were subject to presidential supervision. In the course of time, presidential supervision evolved to mean two things: 1) the power of the Chief Executive to appoint local officials and to review local budgets and 2) the power of congress to create local units and to grant local powers. Thus, these two political branches of the national government were to play major roles in the re-emergence of the issue of local autonomy in the fifties and the issue of decentralization in the sixties. In more specific terms, the two political branches had different views of central-local relations, especially the approach to, and extent of, decentralization. Before we proceed to discuss executivelegislative controversy on the problems of decentralization, the concept of decentralization must be understood.

scholarly journals Urban Policy in Times of Crisis: The Policy Capacity of European Cities and the Role of Multi-Level Governance

2021 ◽  
pp. 107808742110417
Author(s):  
Roberta Cucca ◽  
Costanzo Ranci
Keyword(s):  
Financial Crisis ◽  
Local Governments ◽  
Urban Policy ◽  
Local Level ◽  
Stress Test ◽  
Economic Changes ◽  
Social Challenges ◽  
Policy Capacity ◽  
European Cities ◽  
Multi Level

This article investigates how the policy capacity of urban governments in Europe to deal with the social challenges caused by the 2008-2009 financial crisis, has been strongly shaped by the institutional multi-level governance (MLG) settings in which cities were embedded. We consider the financial crisis as an important ‘stress test’ for urban policy. Urban governments faced a highly complex, trilemmatic situation: they faced not only growing social and economic problems at the local level, but also a process of devolution of institutional responsibility from central to local governments, and important cuts in central funding. Our analysis is based on an empirical investigation carried out between 2009 and 2016 in six major European cities: Barcelona, Copenhagen, Lyon, Manchester, Milan, and Munich. What clearly emerges from the research is that European cities may still show a certain capacity to innovate and govern economic changes and social challenges only if supported by an enabling MLG system.

scholarly journals RELIGIUS TOURISM : BLESS FOR EVERYONE, NOW AND THEN IN INDONESIAN ECONOMICS VALUE

2020 ◽  
Vol 2 (1) ◽  
pp. 84-91
Author(s):  
Miya Dewi Suprihandari Miya Dewi Suprihandari
Keyword(s):  
Local Governments ◽  
Human Life ◽  
Economic Value ◽  
Economic Conditions ◽  
Religious Leaders ◽  
Economic Changes ◽  
Migrant Communities ◽  
The People ◽  
Or Groups ◽  
Religious Tourism

Religion as the most important foundation of human life is also a unifying difference between humans. Between people, they are connected when some of them need some things that are not owned by some other, whatever their religion. In Indonesia, especially in areas known as the origin of several deceased religious leaders, now it has turned into a spot that is visited by many followers or groups of people of different faiths to get information as educational material for them. These conditions make the economic conditions of the area begin to change, where the surrounding community prepares everything that is expected to be able to support the changing situation and conditions. Religious tourism spot has become one of the phenomena of the emergence of economic changes in the surrounding community to grow to be more positive than the previous condition. Religious tourism is a turning point in the growth of the religious value of the community and the economic value of the surrounding community and migrant communities in the area, even regional income. To support this condition, it would be wise for the local government at the location to provide support in the form of improved suggestions and supporting infrastructure for the smooth and development of the economic conditions of the people in particular, and for local governments in general.

FINANCIAL IMPACT OF REAL ESTATE TAX ON LOCAL GOVERNMENT TAX REVENUE

2019 ◽  
pp. 35
Author(s):  
Anita Kriviņa
Keyword(s):  
Local Government ◽  
Real Estate ◽  
Local Governments ◽  
Financial Impact ◽  
Tax Revenue ◽  
Tax Administration ◽  
Estate Tax ◽  
The Real Estate ◽  
Real Estate Tax ◽  
The Impact

The real estate tax is one of the direct taxes administered by municipalities and it is the only one tax in Latvia that is fully credited to the local government budget. The research object of the article is the financial impact of real estate tax on budgets tax revenue of local governments. The aim of the research is to analyse the impact of real estate tax revenue on municipal budget in the administration context of tax expenditure. In the frames of the research following hypothesis was formulated - real estate tax has a relatively small impact on revenue of municipal budget, but it has relatively high administration costs. In order to analyse the financial impact, it was researched the expenses of real estate tax administration. As the basis for the study the estimated and actual tax administration expenses of one municipality was used.

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule

2017 ◽  
Vol 46 (6) ◽  
pp. 949-973 ◽  
Author(s):  
Spencer T. Brien
Keyword(s):  
Local Governments ◽  
Formal Model ◽  
Empirical Test ◽  
Property Tax ◽  
Tax Administration ◽  
County Governments ◽  
Active Approach ◽  
The Difference ◽  
Using Data ◽  
The Cost

The residual view of the property tax assumes that local governments set their levies equal to the difference between budgeted expenditures and expected receipts from other revenues. This approach allows them to adjust the levy to achieve greater overall revenue stability potentially at the cost of tax predictability. This article presents a formal model of the residual rule and uses it to test whether this active approach to property tax administration describes observed fiscal behavior. This test is conducted using data from county governments in Georgia over a fifteen-year period. The results support the validity of the residual rule over an alternative model of passive tax administration.

Sign in / Sign up

Export Citation Format

Share Document