scholarly journals The Goods and Services Tax (GST): The public value of a contested reform

Author(s):  
Binh Tran-Nam
MedienJournal ◽  
2017 ◽  
Vol 41 (3) ◽  
pp. 15-28 ◽  
Author(s):  
Paul Clemens Murschetz

Der vorliegende Beitrag untersucht Potenziale und Risiken von Big Data für das Leitmedium Fernsehen. Er nimmt dabei eine betont kritisch-normative Perspektive aus Sicht der Medienökonomie ein und analysiert diese anhand des Beispiels Konvergenzfernsehen. Eine der vielen Dimensionen von Big Data ist nämlich die Analyse des Nutzungsverhaltens einer Vielzahl von Konsumenten. Big Data-Dienste verwenden die Analyseergebnisse nicht nur dazu, individuelle Filmempfehlungen zu geben, sondern entscheiden vielmehr darüber, welche Inhalte überhaupt in das Portfolio eines Anbieters aufgenommen bzw. produziert werden. Auch wenn diese Dienste zu einer Optimierung von TV-Vermarktung führen, ist bis heute umstritten, inwiefern Big Data auch Mehrwert für Nutzer generiert. Auf der Sollseite stehen Überwachung, die Frageder Individualisierung und Rationalisierung des Konsums und generell die Kommodifizierung des Mediums.


2021 ◽  
pp. 101581
Author(s):  
Paolo Gerli ◽  
Emmanuel Ogiemwonyi Arakpogun ◽  
Ziad Elsahn ◽  
Femi Olan ◽  
Karla Simone Prime

2014 ◽  
Vol 27 (4) ◽  
pp. 334-352 ◽  
Author(s):  
John Alford ◽  
Sophie Yates

Purpose – The purpose of this paper is to add to the analytic toolkit of public sector practitioners by outlining a framework called Public Value Process Mapping (PVPM). This approach is designed to be more comprehensive than extant frameworks in either the private or public sectors, encapsulating multiple dimensions of productive processes. Design/methodology/approach – This paper explores the public administration and management literature to identify the major frameworks for visualising complex systems or processes, and a series of dimensions against which they can be compared. It then puts forward a more comprehensive framework – PVPM – and demonstrates its possible use with the example of Indigenous child nutrition in remote Australia. The benefits and limitations of the technique are then considered. Findings – First, extant process mapping frameworks each have some but not all of the features necessary to encompass certain dimensions of generic or public sector processes, such as: service-dominant logic; external as well internal providers; public and private value; and state coercive power. Second, PVPM can encompass the various dimensions more comprehensively, enabling visualisation of both the big picture and the fine detail of public value-creating processes. Third, PVPM has benefits – such as helping unearth opportunities or culprits affecting processes – as well as limitations – such as demonstrating causation and delineating the boundaries of maps. Practical implications – PVPM has a number of uses for policy analysts and public managers: it keeps the focus on outcomes; it can unearth a variety of processes and actors, some of them not immediately obvious; it can help to identify key processes and actors; it can help to identify the “real” culprits behind negative outcomes; and it highlights situations where multiple causes are at work. Originality/value – This approach, which draws on a number of precursors but constitutes a novel technique in the public sector context, enables the identification and to some extent the comprehension of a broader range of causal factors and actors. This heightens the possibility of imagining innovative solutions to difficult public policy issues, and alternative ways of delivering public services.


2010 ◽  
Vol 35 (1) ◽  
pp. 33-42 ◽  
Author(s):  
Carol Scott
Keyword(s):  

Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.


Marine Policy ◽  
2018 ◽  
Vol 88 ◽  
pp. 242-247 ◽  
Author(s):  
Se-Jun Jin ◽  
Seul-Ye Lim ◽  
Seung-Hoon Yoo

2021 ◽  
Vol 10 (1) ◽  
pp. 45
Author(s):  
Khairunnisa Musari

Pandemic brings a crisis. This makes world leaders have to work hard and smartly in managing state budgets. During the heyday of Islam, Muslims also faced crises. Given that time the power of Islam mastered many areas of the world, it can be assumed that the crisis that occurred in the past was a global crisis as it is happening today. The difference is the crisis that occurred at the time because of losing the war. This paper tries to describe the historical experience of the esham, one of the fiscal instruments in the Islamic world that helped the Ottoman Empire overcome the crisis. Esham has mobilized low-cost funds from the public in a relatively concise time. Esham served as a better choice than looking for foreign debt. As the origin of sukuk, esham has simpler structure so that can be used as an alternative to sukuk with a lower cost. To deal with a crisis, esham may intervene in the economy. Esham funds to the real sector in turn will help the government drive the economy as well as control prices in the market for goods and services. Therefore, esham has the potential in facing the crisis.


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