Deorganization in Maine

1938 ◽  
Vol 32 (6) ◽  
pp. 1139-1142
Author(s):  
William S. Carpenter
Keyword(s):  
Local Government ◽  
The State ◽  
State Tax ◽  
Local Services ◽  
The Cost ◽  
The Town

The readjustment of areas and services in the local government of Maine is proceeding most rapidly through the process of deorganization in towns which cannot support the cost of local services. An act of the legislature in 1937 provides that whenever the organization of any town or plantation has been terminated, the powers, duties, and obligations relating to the affairs of the town or plantation shall be vested in the state tax assessor, until such time as the town or plantation is reorganized. A town or plantation in Maine at present comes into existence through incorporation by special act of the legislature and ceases to exist through the surrender of the corporate charter by special legislative enactment.

The Village District in New Hampshire

1946 ◽  
Vol 40 (5) ◽  
pp. 962-965
Author(s):  
Lashley G. Harvey
Keyword(s):  
New England ◽  
New Hampshire ◽  
The State ◽  
State Governments ◽  
Outward Appearance ◽  
White Mountains ◽  
State Tax ◽  
The Village ◽  
The Town ◽  
Railroad Station

Although legally buried since 1891, the “precinct” in New Hampshire, like Banquo's ghost, continually arises to baffle students of New England local government. To the lawmakers, it is known as the village district; while in its annual report the state tax commission lists village districts as precincts, only adding to the confusion.In making a count of governmental areas in New Hampshire, one finds the state divided into ten counties. Within these, there are eleven municipalities classed as cities and 224 towns. The cities were once towns, but have been incorporated as cities by the legislature, not in accordance with a population prerequisite, but upon application. The first city to be incorporated was Manchester in 1846.All New Hampshire cities and towns include within their limits a great deal of rural land. Clusters of houses or settlements are sprinkled over these areas. Frequently, a settlement has several stores, a post office, and a railroad station and has the outward appearance of a village. Legally, however, such a settlement is not a village. It is administered entirely as a part of the town or city in which it is located, although it may be several miles from the principal urban center. New Hampshire has 639 such settlements, none of which is incorporated. Villages are not incorporated in New Hampshire as they are in Connecticut, Vermont, and Maine. Frequently they are referred to as places, but they should not be confused with the 23 so-called “unincorporated places” (found principally in the White Mountains), which are administered by the county and state governments almost completely. However, there are a few of the “villagelike” settlements within unincorporated places.

scholarly journals Frontline: Interrogating power and disrupting the discourse about Onslow and the gas hubs

2016 ◽  
Vol 22 (1) ◽  
pp. 167
Author(s):  
Kayt Davies ◽  
Karma Barndon
Keyword(s):  
Local Government ◽  
Local Governments ◽  
The State ◽  
State And Local ◽  
The Town

When government statements talk about a secret deal with a multinational consortium that will see more than A$250 million spent on a town with a population of around 1000 people, questions need to be asked. Basic maths equates the spend to around A$250,000 a person and yet many people in the town are unhappy about the whole deal. Tracking Onslow was a collaboration between a university and a local government that used journalism as a methodology to document and interrogate the interaction between Chevron, the state and local governments and the Onslow community over a three-year period. This article focuses on the production of the lead feature of the final edition. It presents the published article and a reflexive exegesis that uses Foucault’s ideas about power and knowledge to frame and evaluate the journalistic endeavour.

State Supervision of Local Fiscal Officers in Virginia

1931 ◽  
Vol 25 (4) ◽  
pp. 1004-1008
Author(s):  
James E. Pate
Keyword(s):  
Local Government ◽  
Real Estate ◽  
Market Value ◽  
The State ◽  
Personal Property ◽  
State Supervision ◽  
The People ◽  
State Tax ◽  
Fair Market ◽  
Fair Market Value

One of the achievements of the brilliant administration of Harry F. Byrd was the segregation of the sources of revenue. The governor was quite sincere and enthusiastic in his support of this principle, believing, it seemed, that it was the panacea for a great many of our tax troubles. His exuberant enthusiasm caused him to make an error, many believe, when he had written into the rather inflexible constitution of the commonwealth the provision that no state tax shall be levied on real estate and tangible personal property. The state, therefore, no longer has any interest in this kind of property, and its supervision over local fiscal officers extends only so far as they are agents of the state, assessing and collecting the state's revenue.Each county and city has a local commissioner of the revenue, elected by the people, who assesses for the state intangible personal property, individual incomes, and money and capital, and who assesses for the local government tangible personal property, machinery and tools, and merchants' capital. The state tax commissioner has forms printed and sent to each local commissioner on which all the items mentioned above are supposed to be listed at their fair market value by the taxpayer. Mr. Morrissett, the present state tax commissioner, has inaugurated a plan of holding annual conventions of commissioners of the revenue where the problem of assessment and the complications of the state tax code are discussed.

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

Spatial and Institutional Analysis of the Voivodships Expenditure on Culture in the Years 2003 – 2015

e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Local Level ◽  
Institutional Analysis ◽  
The State ◽  
Cultural Institutions ◽  
Location Quotient ◽  
Local Authorities ◽  
National Heritage

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.

General Particulars Regarding the Conflict of Interest

2020 ◽  
Vol 26 (2) ◽  
pp. 145-149
Author(s):  
Aurelia Teodora Drăghici
Keyword(s):  
Local Government ◽  
Conflict Of Interest ◽  
Conflicts Of Interest ◽  
National Level ◽  
The State ◽  
Role Of The State ◽  
Legal Implications ◽  
Determining Factors ◽  
Changing Role

SummaryTheme conflicts of interest is one of the major reasons for concern local government, regional and central administrative and criminal legal implications aiming to uphold the integrity and decisions objectively. Also, most obviously, conflicts of interest occur at the national level where political stakes are usually highest, one of the determining factors of this segment being the changing role of the state itself, which creates opportunities for individual gain through its transformations.

PREREQUISITES FOR THE FORMATION OF A MECHANISM FOR STATE REGULATION OF SOCIAL GUARANTEES IN THE REGION

2017 ◽  
Author(s):  
Vitaly Lobas ◽  
◽  
Elena Petryaeva ◽  
Keyword(s):  
Social Protection ◽  
Well Being ◽  
State Regulation ◽  
The State ◽  
Point Of View ◽  
Periodic Review ◽  
Cost Of Living ◽  
Economic Relations ◽  
State Management ◽  
The Cost

The article deals with modern mechanisms for managing social protection of the population by the state and the private sector. From the point of view of forms of state regulation of the sphere of social protection, system indicators usually include the state and dynamics of growth in the standard of living of the population, material goods, services and social guarantees for the poorly provided segments of the population. The main indicator among the above is the state of the consumer market, as one of the main factors in the development of the state. Priority areas of public administration with the use of various forms of social security have been identified. It should be emphasized that, despite the legislative conflicts that exist today in Ukraine, mandatory indexation of the cost of living is established, which is associated with inflation. Various scientists note that although the definition of the cost of living index has a well-established methodology, there are quite a lot of regional features in the structure of consumption. All this is due to restrictions that are included in the consumer basket of goods and different levels of socio-economic development of regions. The analysis of the establishment and periodic review of the minimum consumer budgets of the subsistence minimum and wages of the working population and the need to form state insurance funds for unforeseen circumstances is carried out. Considering in this context the levers of state management of social guarantees of the population, we drew attention to the crisis periods that are associated with the market transformation of the regional economy. In these conditions, there is a need to develop and implement new mechanisms and clusters in the system of socio-economic relations. The components of the mechanisms ofstate regulation ofsocial guarantees of the population are proposed. The deepening of market relations in the process of reforming the system of social protection of the population should be aimed at social well-being.

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

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