scholarly journals Tax Consciousness in Kyrgyzstan

2016 ◽  
Author(s):  
Raziya Abdiyeva ◽  
Tolkun Zhumakunova
Keyword(s):  
Transition Economies ◽  
Probit Model ◽  
Psychological Factor ◽  
Financial Resource ◽  
Capital City ◽  
Financial Resources ◽  
Tax Revenue ◽  
Government Performance ◽  
Main Role ◽  
Social Reforms

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper author aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.

scholarly journals Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan

2017 ◽  
Author(s):  
Raziya Abdiyeva
Keyword(s):  
Social Norms ◽  
Tax Evasion ◽  
Negative Attitude ◽  
Tax Compliance ◽  
Financial Resources ◽  
Tax Revenue ◽  
Government Performance ◽  
Kyrgyz Republic ◽  
Social Reforms ◽  
Tax Morale

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.

scholarly journals Withholding System PPh Pasal 23 Menggunakan Microsoft Visual Basic.Net

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Suhartono Suhartono ◽  
Abdul Hamid ◽  
Rame Santoso
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Income Tax ◽  
National Development ◽  
Third Parties ◽  
The State ◽  
Financial Resources ◽  
Tax Revenue ◽  
The People ◽  
State Finance

ABSTRACT - Sustainable national development from year to year to improve the lives and welfare of the people, requires the support of human resources, natural resources and huge financial resources. There are many financial resources that can be obtained by the state, one of them through taxes. Article 23 Income Tax as a source of state finance has problems in the process of cutting, depositing and reporting. An error occurring in the process may result in a deficiency in the amount of tax that should be deposited into the state treasury so as to prejudice and reduce state revenues. One method for managing tax payable taxpayers in order to enter the state treasury is to use the withholding system, in which the state authorizes third parties to deduct or levy the amount of tax payable by the taxpayer. There are many examples of cases that occur in tax evasion, where taxpayers pay little of their obligations to tax elements to enrich themselves and only a few are deposited into the state treasury. It takes good coordination and cooperation between related institutions and agencies so that leakage and tax evasion can be eliminated so that tax revenue can be increased. Keywords: Withholding, System, PPh, Article 23, Visual Basic.Net

scholarly journals A review of appropriate indicators for need-based financial resource allocation in health systems

2021 ◽  
Author(s):  
maryam radinmanesh ◽  
farbod ebadi fard azar ◽  
asgar aghaie hashjin ◽  
behzad najafi ◽  
reza majdzadeh
Keyword(s):  
Resource Allocation ◽  
Health Systems ◽  
English Language ◽  
Geographical Area ◽  
Health Indicators ◽  
Financial Resource ◽  
Financial Resources ◽  
Standardized Mortality Ratio ◽  
Moral Norms ◽  
Care Needs

Abstract Background optimal need-based financial resource allocation is one of the most prominent concerns of health systems; various criteria are required to guarantee its fairness. The aim of the present study was to identify the indicators needed to allocate financial resources in the world's health systems through a comprehensive review of studies. In this systematic review, all articles and reports published about need-based financial resource allocation in health systems between 1990 to 2020 in the reputable English language databases including PubMed, Cochrane, Scopus, Persian language databases such as magiran, SID and Google and Google scholar search engines were searched and studied. Of 823 articles found, 29 articles met the inclusion criteria for this study and were analyzed by the content analysis method using MAXQDA (version 10) software. result Many need-based resource allocation formulas attempt to estimate health care needs using weighting methods for individuals. The most commonly used indicators were: age, gender, socio-economic status or deprivation, ethnicity, standardized mortality ratio (SMR), modified health indicators (disease consequences, self-assessed health and disability), geographical area / place of residence (geography) (rural versus urban), cross-boundary flows, cost of services and donations. Conclusion The indicators used in the allocation of the financial resources of the health system in each country must be simple and transparent and at the same time must be in accordance with the moral norms of that society, must be a good representative of the people’s health needs in different geographical areas of that country and their information must be available (to an acceptable extent).

scholarly journals Analysis of financial resources for public health in Brazilian capitals: a time trend ecological study

2022 ◽  
Vol 38 (1) ◽  
Author(s):  
Vinícius Henrique Ferreira Pereira de Oliveira ◽  
Millena Barroso Oliveira ◽  
Cauane Blumenberg ◽  
Álex Moreira Herval ◽  
Luiz Renato Paranhos
Keyword(s):  
Public Health ◽  
Time Trend ◽  
Ecological Study ◽  
Consumer Price Index ◽  
National Health System ◽  
Correlation Coefficients ◽  
Capital City ◽  
Financial Resources ◽  
Annual Increase ◽  
Belo Horizonte

This study aimed to analyze part of the financial resources used to fund public health actions in the 26-Brazilian capitals, from 2008 to 2018. This is a time-trend ecological study involving revenue and expenditure indicators provided by the Information System on Public Budget for Health (SIOPS). The values were deflated based on the Extended National Consumer Price Index of 2018 in Brazil to allow the comparison over the years. The mean annual variation of health investments, in Brazilian Reais (BRL) was assessed using linear regressions. Pearson’s correlation coefficients were estimated between federal revenues and expenditures with the capitals’ resources. All capitals presented statistically significant positive correlations for the origin of the budget resource invested in health. The lowest coefficient was found in the capital city of Macapá (Amapá State) (r = 0.860) and the highest, in Fortaleza (Ceará State) (r = 0.997). Belo Horizonte (Minas Gerais State) was the capital with the highest annual increase in federal transfers (about BRL 67.91 per year) and Teresina (Piauí State) presented the highest annual increase in health expenditures among the capitals (about BRL 55.42 per year). We found a increase in the transfers of the Brazilian Unified National Health System (SUS) and municipal resources in almost all capitals, but there are still inequalities in the distribution of financial resources among Brazilian capitals from different regions. Health funding is affected by the municipalization of SUS and it is not the single factor affecting the access and quality of health services.

DOES SMALL AND MEDIUM ENTERPRISE (SME) FINANCIAL RESOURCE BUILDING EFFORT ON PERFORMANCE DESERVE ATTENTION?

2018 ◽  
Vol 05 (08) ◽  
pp. 20-28
Author(s):  
Joseph Owusu ◽  
Mohd Hassan Bin Mohd Osman ◽  
Mohammad Bin Ismail ◽  
Benjamin Agyeman
Keyword(s):  
Firm Performance ◽  
Conceptual Model ◽  
Model Analysis ◽  
Financial Resource ◽  
Financial Resources ◽  
Small And Medium Enterprise ◽  
Medium Enterprise

Often times it is argued that firm’s resources most especially financial resources have significant impact on performance. However, in spite of the indelible phenomenal impact of financial resources exhibit toward firm performance, relatively, the attention (effort) pay in building this financial resource is less examined. Relied on this assertion, this paper sought to engage attention-based view theory to develop a conceptual model to investigate whether financial resource building effort via sources of finance are able to result in SME performance. If the theoretical and conceptual model analysis confirm the above mentioned hypothesis, we can conclude that financial resource building effort by SMEs have wrongly been disregarded, which we anticipate to initiate further standpoint of studies.

Oppositional Politics in Ceylon (1947–1968)

1969 ◽  
Vol 4 (1) ◽  
pp. 54-69 ◽  
Author(s):  
A. Jeyaratnam Wilson
Keyword(s):  
Communist Party ◽  
Financial Resources ◽  
National Party ◽  
Left Wing ◽  
Government Officials ◽  
Social Reforms ◽  
General Elections ◽  
The Government ◽  
First Time ◽  
The Village

INTER-PARTY RIVALRY BASED LARGELY ON SOCIO-ECONOMIC LINES took institutional shape in Ceylon, for the first time, with the approach of general elections in August–September 1947, under the newly inaugurated Soulbury Constitution. The issues at the general election of 1947 were simple and straightforward. It was accepted that the United National Party (UNP) would form the government with its leader, D. S. Senanayake, as the man who would lead the country to independence. The party had the backing of almost the entire press. It enjoyed ample financial resources and commanded the support of the ‘big families’, the landed interests, the mudalalis (shop-owners), and government officials, particularly the village headmean. The choice posed to the electors was between a policy of progressive social reforms and stable government advocated by the UNP as against the revolutionary changes that the three left wing parties envisaged – the Trotskyist Lank Sama Samaja Party (LSSP) and its splinter, the Bolshevik Leninist Party which later changed its name to the Bolshevik Samasamaja Party (BSP), and the Moscoworiented Communist Party (CP). These left-wing groups were ideologically in conflict with each other.

scholarly journals Pengaruh Sumber Daya Finansial, Aset Tidak Berwujud dan Keunggulan Bersaing yang Berimplikasi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah di Lombok NTB

2017 ◽  
Vol 11 (2) ◽  
pp. 151-158
Author(s):  
Ahmad Fauzi ◽  
Budi Suharjo ◽  
Muhammad Syamsun
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Competitive Strategy ◽  
Financial Resource ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Resources ◽  
Intangible Asset ◽  
Customer Capital ◽  
Innovation Capital

The research analyzes the financial resources, intangible assets (innovation capital, human capital, and customer capital), competitive advantage and financial performance, also analyzing its effect and analyzing business feasibility from the point view of Net Present Value (NPV), Profitability Index (PI), Payback Period (PP) and Internal Rate of Return (IRR) on cow commodities, corn and seaweed (PIJAR). The method used is qualitative and quantitative, the respondent are choose by purposive sampling with the criteria of SME which conduct their business on cow commodities, corn and seaweed at Lombok NTB Region. This research is using the Partial Least Square (PLS) analysis which is a statistical method on varian basis. The research results obtained by the Financial Resource Capacity has well sufficient capacity of (3.29), Intangible Asset have well sufficient capacity of (3.86), well good for Competitive Strategy Excellence Cost of (3.92) and quite good Financial Performance. The influence among variables on the seaweed commodities : (1) Financial Resource does not affect the financial performance and price competitive competition, so the financial resources capacity is well good, although its not yet able to contribute on the financial performance; (2) Innovation capital affect on financial performances but do not affect on competitive strategy; human capital affect on the financial performance and competitive strategy; customer capital affect on the financial performance and competitive strategy; and (3) The business feasibility for PIJAR commodities are very well based on the view point of NPV, PP, PI and IRR.

scholarly journals La péréquation intercommunale au secours des forêts | The equalisation scheme between communes helps the forests

2011 ◽  
Vol 162 (7) ◽  
pp. 216-219
Author(s):  
Jean-François Métraux
Keyword(s):  
Forest Management ◽  
Financial Aid ◽  
Financial Resources ◽  
Tax Revenue ◽  
Forest Land ◽  
Mountainous Areas ◽  
Forest Owners ◽  
Tax Rate ◽  
A Value ◽  
Public Aid

As a reaction to the reduction in financial aid from the Confederation, the canton of Vaud has organised a scheme whereby forestry costs are equalised between the communes. It is a system of redistribution, which makes it possible to assist the communes with poorer financial resources, often situated in rural or mountainous areas. It is based on the communal tax rate, a value fixed by tax revenue and population. It is a very simple administrative tool, which has the advantage of making payments in function of the tax revenue and the results of the forestry accounts, whilst encouraging forest owners to improve their forest management. The system has been in place since 2006 and has proved its worth. It reinforces solidarity between the communes and helps to compensate unpaid services. In 2009, it concerned 44% of the communes having forest land, and it made up a total of 27% of public aid to forest management.

scholarly journals Assessing Financial Resource Capability on Insurance Claims Management in Nigeria: The Moderating Role of Information Technology

2020 ◽  
Vol 13 (46) ◽  
pp. 279-291
Author(s):  
Osa Abraham Ehiorobo
Keyword(s):  
Information Technology ◽  
Insurance Industry ◽  
Sampling Technique ◽  
Study Data ◽  
Financial Resource ◽  
Insurance Companies ◽  
Financial Resources ◽  
Insurance Sector ◽  
Survey Strategy ◽  
Claims Management

Abstract This study examines the extent to which financial resource capability impacts claims management in the Nigerian insurance industry and also attempts to determine if this process is moderated by information technology. Given the numerous litigations arising from claims default, the Nigerian insurance sector has earned itself a bad reputation with the consequent customer apathy. However, it is also noteworthy that most of these insurance companies do not appear to possess the financial capacity to meet claims obligations as they arise, perhaps, due to low capitalisation, poor risk assessment and solvency constraints. The research is a quantitative design that utilises the survey strategy. It is predicated on a philosophical foundation of positivism and ontological orientation of objectivism. 17 insurance companies were included in the study using the stratified sampling technique. 280 questionnaires were distributed to the 17 sampled companies out of which 235 were returned and found usable for the study. Data was analysed using the Andy Hayes Process v3.3 for regression. Findings from the study revealed that financial resources and information technology have statistically significant relationship with claims management but the relationship between financial resources and claims management is not significantly moderated by information technology.

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