Public Governance, Administration and Finances Law Review最新文献

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Budget Allocation of Taxes to Territorial Budgets 地方预算税收的预算分配
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2019.2.6
Ivana Pařízková
{"title":"Budget Allocation of Taxes to Territorial Budgets","authors":"Ivana Pařízková","doi":"10.53116/pgaflr.2019.2.6","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.6","url":null,"abstract":"The contribution deals with the financing of territorial self-governing units in the Czech Republic. The economic basis of local governance is still the most important and the most complicated issue of local governance. Local governances need economic independence for filling their tasks. The aim of this paper is to describe the importance of budget allocation of taxes (BAT) for municipal and regional budgets in the Czech Republic and, on the basis of description and critical analysis or comparison and synthesis of acquired knowledge, to confirm or disprove the hypothesis that partial amendments to the Act on Budget Allocation of Revenue of Certain Taxes to territorial budgets damage municipalities and regions or, on the contrary, strengthen their permanent financial basis. Description, analysis and synthesis are used as a method for writing this article.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128339178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Raphael Cohen-Almagor, Just, Reasonable Multiculturalism. Liberalism, Culture and Coercion. (Cambridge University Press, 2021) 拉斐尔·科恩-阿尔马戈,《公正合理的多元文化主义》。自由主义、文化和强制。(剑桥大学出版社,2021年)
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2021.2.10
Lilla Berkes
{"title":"Raphael Cohen-Almagor, Just, Reasonable Multiculturalism. Liberalism, Culture and Coercion. (Cambridge University Press, 2021)","authors":"Lilla Berkes","doi":"10.53116/pgaflr.2021.2.10","DOIUrl":"https://doi.org/10.53116/pgaflr.2021.2.10","url":null,"abstract":"","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134569360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions 延长与波兰Covid-19有关的企业家的房地产税分期付款期限:基本规则,适用机制的后果以及税收决议的选定缺点
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.2.5
Mariusza Popławski, Mariusz Charkiewicz
{"title":"Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions","authors":"Mariusza Popławski, Mariusz Charkiewicz","doi":"10.53116/pgaflr.2020.2.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.5","url":null,"abstract":"The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which  contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to  entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of  introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned  regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional  accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the  aforementioned provision of the Act on Covid.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128112488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Masks, Face Veil Bans and “Living Together” 口罩、面纱禁令和“共同生活”
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2021.2.2
R. Kahn
{"title":"Masks, Face Veil Bans and “Living Together”","authors":"R. Kahn","doi":"10.53116/pgaflr.2021.2.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2021.2.2","url":null,"abstract":"The “living together” concept poses a puzzle. Why did Europeans decide that life in a modern democracy requires showing one’s face? One explanation is opposition to Muslims and Islam. But the enforcement of face veil bans against non-religious mask wearing raises doubts. This essay poses an alternative explanation. What if the face veil bans persist because of European conceptions of privacy? Von Hannover v. Germany held that one be private in public. Given this, why wear a mask? What is there to hide? To explore this idea, the essay turns to the United States, where one cannot be “private in public” and mask wearing has been opposed on narrow grounds such as public security and the content of specific masks. At the same time, the United States respects the decisional privacy of someone to wear a mask even for “irrational” reasons, something the “living together” idea tends to ignore.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121939067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum? 取消不动产取得税:抑制新冠肺炎负面影响的工具还是政治?
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.2.4
Michal Radvan, Sandra Papavasilevská
{"title":"Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?","authors":"Michal Radvan, Sandra Papavasilevská","doi":"10.53116/pgaflr.2020.2.4","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.4","url":null,"abstract":"The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the  reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this  virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of  immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is  necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a  basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings  of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several  amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that  the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative  consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them  more voices in the elections.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126428247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned 各国政府应对冠状病毒危机的措施和经验教训
Public Governance, Administration and Finances Law Review Pub Date : 1900-01-01 DOI: 10.53116/pgaflr.2020.2.2
Saqer Sulaiman
{"title":"Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned","authors":"Saqer Sulaiman","doi":"10.53116/pgaflr.2020.2.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.2","url":null,"abstract":"Since its appearance in late 2019 in China, the Coronavirus pandemic has posed a real challenge to humanity and  governments. No country was safe from the effects of the virus, whether from a medical, economic, or social point of  view. In the absence of international coordination, countries began to rely on their own capabilities to curb the pandemic  and mitigate its negative effects. To achieve these goals, different strategies and measures have been adopted. Despite  the challenges governments faced, these measures definitely helped alleviate the severity of the epidemic and slowed its  spread. These measures include, but are not limited to, lockdown, border restrictions, home quarantine, the imposition of  wearing masks and social distancing. This crisis stresses the importance of a country’s financial, technical and human  capabilities in governing crises. Moreover, it revealed that the absence of international cooperation in managing  international crises has dire consequences for the international community.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130701502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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