Tax Policy as Social Policy: Canadian Tax Assistance for People with Disabilities

2001 ◽  
Vol 27 (4) ◽  
pp. 487 ◽  
Author(s):  
Michael J. Prince
2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.


1987 ◽  
Vol 12 (4) ◽  
pp. 609-664 ◽  
Author(s):  
Daniel M. Fox ◽  
Daniel C. Schaffer
Keyword(s):  

Author(s):  
Charles O’Mahony ◽  
Shivaun Quinlivan

This chapter assesses the role of the UN Convention on the Rights of People with Disabilities (CRPD) in driving law and policy reform globally relating to the rights of people with disabilities. By ratifying the CRPD states promise to adopt proactive equality norms and provide positive supports for persons with disabilities. They are also required to involve people with disabilities in the enforcement and implementation of the CRPD. It is thus a valuable tool for those advocating for the realisation of the rights of persons with disabilities that they be treated on an equal basis with others and fully included in society. The potential of the CRPD as a tool for social policy reforms is illustrated with reference to its use to impact EU policy to accelerate the de-institutionalisation and de-segregation of persons with disabilities across the EU.


Author(s):  
Adam Mikrut

The authorities of the Republic of Poland have ratified the Convention on the Rights of Persons with Disabilities and have undertaken the responsibility to implement such changes in the internal law and in social policy which aim at ensuring full and equal enjoyment of all rights and freedoms by people with disabilities and preventing their discrimination in different aspects of life. One of the ways of fulfilling this commitment is described as ‘reasonable accommodation’. The author of this article has attempted to find manifestations of such activities in the field of school legislation and its practical examples. As a result, it turned out that in the analysed area many solutions are in line with the spirit of the ‘reasonable accommodation’.


2018 ◽  
Vol 25 ◽  
pp. 28-48
Author(s):  
Wojciech Skiba

Reasons and eff ects of changes in Polish social policy towards people with disabilities between 1991 and 2017Th is article attempts to identify the causes of key changes in Polish social policy towards people with disabilities. Th e analysis covers the period since the beginning of the political transformation to the present. Th e author, on the basis of an analysis of changes in the law, presents a typology of the causes of change and discusses the extent to which they have responded to the policy challenges in this area.


Management ◽  
2021 ◽  
Vol 32 (2) ◽  
pp. 41-52
Author(s):  
Ivan Gryshchenko ◽  
Valentina Yatsenko

Background and objectives. In Ukraine, until the mid-2000s, social policy with regard to people with disabilities was primarily compensatory in nature. Now the situation is gradually changing, the objectives of social policy are recognized to ensure equal rights and opportunities for people with and without disabilities. With the signing (2008) and ratification (2012) of the UN Convention on the Rights of Persons with Disabilities, our country has assumed the obligation to ensure the full social participation of people with disabilities in society. One of the resources that increase the chances of people with disabilities to master various spheres of life can be higher professional education, especially in an inclusive format.Methods. The study used: biographical method and interview method – to collect and summarize the information obtained; statistical method – to process the results of the survey, predictive method – to summarize various aspects of the use of inclusive education format in the system of higher professional education. Findings. The potential of the institute of higher professional education as a channel of social inclusion is proposed to use both at the macro level through the use of the model of socio-entrepreneurial approach of forming a system of higher professional inclusive education, and at the micro level through the identification and description of practices of forming an inclusive format of education in a particular university and tracing the life trajectories of people who received higher professional education in an inclusive format.Conclusion. The analysis of the successes and difficulties of higher professional education for people with disabilities shows that there is an objective need to consolidate the efforts of the higher education community with regional public organizations, executive authorities, regional and city institutions of health, education and social protection to support young people with disabilities.


2020 ◽  
Vol 35 (4) ◽  
pp. 139-152
Author(s):  
Ewelina Izdebska

Respiratory care in Poland is a relatively new service addressed to carers of dependent people, whose priority objective is to relieve caregivers in their daily care activities for disabled (dependent) people. The Ministry of Family, Labour and Social Policy proposes the “Respiratory care” program, which is implemented as part of the Solidarity Fund for the Support of People with Disabilities by municipalities and counties. The following study indicates the main assumptions of the program, the needs, definition and scope of activity.


Sign in / Sign up

Export Citation Format

Share Document