scholarly journals For a Local Tax System Dedicated to Sustainable Development Incorporating Governance, Transparency and Innovation

2016 ◽  
Vol 8 (5) ◽  
pp. 212
Author(s):  
Hamza Lachheb ◽  
Rachid Bouthanoute ◽  
Mohammed Bendriouch

Local authorities have a duty to find local financing solutions. Indeed, tax proves to be the most effective financial instrument that will supply local public budgets in order to contribute to local development in its economic, social and environmental levels. The local tax is not only a tool to increase local resources, but also a detour to sit in the territories, economic efficiency, social equity and environmental protection. Tax resource is a resource that meets present needs without touching the capacity of future generations. However, the success of a local taxing dedicated to sustainable development requires the establishment of three major pillars: governance, transparency and innovation. Improving governance requires greater involvement of local actors in the processes that affect the exercise of powers at local level, particularly in terms of openness, participation, accountability, effectiveness and consistency in local taxation. Transparency is a prerequisite and guarantor of good governance, this assumes perfect clarity and accessibility oftax public information and institutional communication and more effective close. The third pillar of this tripartite packaging of local sustainable development is the administrative innovation through simplifying procedures, legislative innovation, e-government, the implementation of new rules to improve the relationship local tax office / taxpayer and promoting research and development in this field.

2016 ◽  
Vol 1 (3) ◽  
Author(s):  
João Paulo Cândia Veiga ◽  
Fausto Makishi ◽  
Murilo Alves Zacareli ◽  
Thiago Augusto Hiromitsu Terada

This article is aimed at summarizing the results of the fieldwork research conducted by a group of researchers from the University of São Paulo within local communities in the municipalities of Salvaterra, Bragança and Breves, which are located in the state of Pará in the Northern part of Brazil. The object of analysis is the production chain of oleaginous seeds obtained through the extraction activity that are used as inputs in the processing food and cosmetics industries.This article seeks to answer the following questions: what role do non-state actors play in sustainable development and biodiversity regulation at the local level?Which are the social and environmental impacts? In order to answer it, this research focuses on the impact of the extractive activity on income generation, local development and local environmental externalities caused by market incentives. The main hypothesis is that it is possible to go beyond the trade-off between welfare gains and the preservation of the environment, and thus contribute to the rational use of Common-Pool Resources (CPRs).The motivation of this article is intimately related to the Sustainable Development Goal (SDG) 15 and the sustainable use of biodiversity. It is argued that the whole process is subjected to a multilevel context in which actors and arenas interact with each other through ‘authoritative mechanisms’. Both quantitative and qualitative data have been collected through surveys conducted among local families.


2021 ◽  
Vol 66 (3) ◽  
pp. 65-76
Author(s):  
Doina Gurita

"ABSTRACT. The purpose of this paper is to analyze the importance of religious tourism in sustainable development and to find effective strategies through marketing optics and methodology. The issue of religious tourism is a topical one and not without controversy. Romanian tourism is currently facing many problems, such as: reduced turnover, very frequent changes in the legal framework, very rigid labor market, a deficient infrastructure in quantity and quality, repeated changes in the behavior of economic agents and population, an unfavorable economic environment. To achieve this goal, qualitative research was conducted among tourism producers, intermediaries and tourists in the Neamţ region - one of the most important tourist areas in Romania and also an important region with religious and rural tourism destinations. The results showed that there is a special concern regarding religious tourism and could contribute to the local development of the area. Keywords: religion; religious tourism; development; sustainability; local resources JEL classification: M3, Z12 "


Author(s):  
V. A. Gorbanyov

The fundamental difference between a traditional economy and geoecological economy is discussed in the article. The deeper the economy is being introduced into the ecosystem, the stronger it will be pressure on it that is outside the ecosystem, the more destructive is this incompatibility. It is concluded that the geoecological sustainable economy requires that the laws of geoecology became the basis of economic policy. Rational nature-use is impossible without an understanding of the unity of society and nature, their historical development of mutual. Our challenge is to create a new economy, acting on geoecological laws, this task is quite feasible, but if we can make the market called the true price of goods and services, that is taking into account the ecosystem services. The article shows that humanity is now faced with two interrelated problems: First - this is a problem of rational use of geoecosystem services, including natural resources, and secondly - the problem of environmental protection of pollution and save geoecosystem services, that is there are two "sides of the coin" - geoecological and resource. The relationship of the concept of rational nature-use, developed by Soviet scientists in the mid-twentieth century, and the concept of sustainable development, suggested by Western scientists is studied. It is shown that sustainable development - this is more a slogan than a scientific concept, which is unlikely to be implemented at the local level. At the same time, the concept of rational nature-use is feasible in regions or individual countries. At the same time, it is concluded that there is no sense to abandon the idea of sustainable development, as it is in itself a very humane, has received wide international recognition, does not carry negative consequences, but you should always keep in mind that essentially - we are not talking about sustainable development but about rational nature-use in a given area of the globe. The examples of indicators of sustainable development are given in the article.


2017 ◽  
Vol 10 (5) ◽  
pp. 132 ◽  
Author(s):  
Rudy Rudy ◽  
Yusnani Hasyimzum ◽  
Heryandi Heryandi ◽  
Siti Khoiriah

Big Bang decentralization in Indonesia had been begun since 1999 as the appeasement of many problems facing Indonesia after the fall of authoritarian rezim in 1998. This path had been suggested as all solution on local development by international donors such as World Bank and supported by many experts. Within the context, this paper evaluates the experiment of decentralization in Indonesia within the perspective of good governance and democracy. Using institutional design analysis coupled with empirical observation, this paper examines the problem within the legal institutional instrument and democratization in the local level.


2021 ◽  
Vol 13 (11) ◽  
pp. 6022
Author(s):  
Ricard Calvo-Palomares ◽  
Juli Antoni Aguado-Hernández ◽  
Enric Sigalat-Signes ◽  
Bernat Roig-Merino

The ability of a territory to manage certain sustainable development processes increasingly depends on its capacity to apply previous diagnostic processes to its current situation. For this reason, methodologies that facilitate the detection of needs and/or potentialities of the territory are key to meeting its anticipated sustainable development goals. We present the most notable results of the research methodology carried out in the province of Valencia (Spain) that has enabled the construction of a matrix of indicators that allow these previous diagnostic processes to be put into practice at a local level, based on the participation of the territory’s socioeconomic actors.


2020 ◽  
Author(s):  
Anna Chernykhivska ◽  

The article reveals the conceptual aspects of the implementation of sustainable development at the local territorial level through the application of strategic environmental assessment procedures in Ukraine in the context of decentralization of management. Emphasis is placed on the importance of local territorial development through strategic environmental assessment and implementation of the principles of sustainable development, which our country needs today on the path to European integration. The scientific and practical relevance of the proposed study is due to the need to develop and improve effective regulatory economic mechanisms that can ensure sustainable development at the local level through the effective conduct of strategic environmental assessment of state planning documents. The article is devoted to applied issues of implementation and realization of sustainable development at the local level. The theoretical essence and content of strategic environmental assessment are studied. Sustainable development is considered as a necessary and integral element of local development as a basis for harmonious ecological and economic development of the territory on the basis of the most efficient use of resources and preservation of potential for future generations. The subjects of SEA at the local level and their functions are generalized. SEA has been shown to provide a focus on a comprehensive analysis of the potential environmental impact of planned activities and to use the results of this analysis to prevent or mitigate environmental impacts in the strategic planning process. Examples of ensuring the principles of sustainable development in the conduct of SEA of state planning documents are proposed. The relationship between the basic principles of sustainable development and SEA is revealed. The expediency of integration of strategic ecological assessment into sustainable development of the territory is substantiated. Prospects for the elimination of negative environmental consequences from the implementation of the proposed strategic actions with the conduct of SEA are outlined. The main tasks of SEA in the implementation of sustainable development at the local level are identified.


2018 ◽  
pp. 91-100
Author(s):  
Małgorzata Szymańska

The model of sustainable rural development recognises the necessity of local development based on local resources. Investing in the growth of social capital refers to the postulates of implementing an integrated model of rural development, where different local actors engage and cooperate for the common good. Agricultural law also faces these challenges. The social capital of rural areas is characterised by bottom-up activities, locality and territoriality of initiatives, an integrated approach, a partnership action through local action groups, innovation in problem solving, independent management and financing of activities. It encourages local communities to work together to change their surroundings, solve urgent problems, invest in activities diversifying their income, for example through small entrepreneurship, setting up non-agricultural activities, thematic villages, care farms, production of traditional, regional and ecological high quality products, folk handicrafts, crafts.


Author(s):  
Noor Akbar

After a brief overview of the recent developments in the legal framework for local government in Pakistan, this paper summarises the objectives and activities to date of the Commonwealth Local Government Forum’s project ‘Strengthening the Associations of Local Governments and their Members for Enhanced Governance and Effective Development Outcomes in Pakistan’. The project seeks to strengthen local democracy and good governance through the local council associations in the four provinces of Pakistan: Baluchistan, Punjab, Sindh and Khyber Pakhtunkhwa. The project seeks to support local government to deal with the unique challenges of inclusive representation and equitable and effective service delivery. Building on the recently promulgated provincial local government acts, the project aims to strengthen the capacity of the local councils’ associations to raise the voice of local government and ensure they are able to play their appointed developmental role at the local level.  The project main components are to strengthen how the local council associations actively provide services to their members and advocate for the betterment of local government in Pakistan and pilot the territorial approach to local development (TALD) so as to align the general methodology to the Pakistan context.


Author(s):  
Katharina Zimmermann

Chapter 2 discusses the characteristics of and the relationship between European and local social and employment policies. It starts with an overview on EU cohesion policy and characterises the ESF as a specific governance tool which nowadays combines financial, programmatic and procedural aspects in a unique manner. In a second step, the chapter discusses the crucial role of the local level in current activation policies. Chapter 2 argues that the local level deserves specific attention and should not be subsumed under national welfare systems. Furthermore, the streamlined EU cohesion policy and particularly the ESF establish a stronger direct link between the European and the local level and confront local actors with new opportunities and challenges.


Author(s):  
Jakub Jasiński ◽  
Michał Żabiński

AbstractSustainable development is usually investigated from a global or national rather than a regional or local perspective. However, it is local communes that decide on the directions and dynamics of local development and on achieving the sustainable development goals. In the article, new insights are provided into how sustainable development can be further embedded into regional development practices by improving the management quality of local government units and through a contemporary approach to sustainable local development. The study attempts to show the relationship between the implementation of quality management methods by local governments, commune characteristics and sustainable development.


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