Why are public offices sold in Kyrgyzstan?

Why are public offices for sale in Kyrgyzstan? To address this question, this article attempts to set out a new logic for understanding the motives, nature, and consequences of corruption in the country. Rather than securing access to a single favor through bribery, officials invest in political and administrative posts in order to obtain access to stream of rents associated with an office. Political and administrative corruption is organically linked in this system, and corruption stems not so much from weak monitoring as from being a franchise-like arrangement, where officials are required to pay continuous “fees” to their bosses. The key is to be the public official influencing the redistribution of rents as well as participating in the informal market where “public” goods are privatized and exchanged for informal payments. Thus, instead of control over the pure economic assets of the state, influence over the state's institutional and organizational framework is the dominant strategy for earning and investing in the country.     

Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

The Impact of the Unemployment Rate on Unemployment Benefits in Barbados: An Impulse Response Approach

The purpose of this article is to determine how the rate of unemployment will impact on unemployment benefits in Barbados using annual data from 1982 to 2009 with the use of an impulse response function. The results show that when a shock is applied to the rate of unemployment, which causes it to rise, unemployment benefits will contract marginally and this reaction will not stabilize until the 14th period when a new equilibrium will be attained. Since this new equilibrium will lie below the original equilibrium, rising unemployment will impact negatively on unemployment benefits although this decline will only be marginal.     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

中国智慧和中国方案 ：就业优先的阶段性内涵与生发机制

作为中国特色的经济社会战略名词,就业优先惟有明晰其阶段性和针对性才能充分彰显中国智 慧和中国方案的魅力。结合低中高收入水平及其各自所处阶段的发展均衡陷阱,以反贫困、反对不平等、实现 充分就业与体面就业等阶段性主要任务为媒介,可探究就业优先的阶段性内涵与生发机制。总体上就业优先的 内涵变迁可拾级而上形成三个阶段,即努力实现市场化就业优先的低等水平就业,追求就业数量优先的中等水 平就业,致力于就业质量优先的高等水平就业。就业优先由低到高的三个阶段性内涵依次对应收入水平的低等、 中低等、中高等不同阶段,但并非绝对。进入中国特色社会主义新时代,更要坚持就业优先战略,并把握好就 业质量优先这一新的阶段性内涵,进一步推动相关领域的深化改革。     

Factors Influencing SME Tax Compliance: Evidence from Indonesia

This study examines factors influencing the tax compliance of small-and medium-sized enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple regressions, six tax compliance factors are examined. Data were collected through a survey conducted in Jakarta using 328 respondents who are small business taxpayers. A researcher–administered questionnaire survey method was used for data collection. The results reveal that referral groups, the probability of audit, tax knowledge, and the perception of equity and fairness have a significant impact on tax compliance. In particular, the referral group had the most significant influence on the noncompliance behavior of SME taxpayers. These findings can enable policymakers to develop future tax policies that focus on tax compliance. This study also contributes to the literature by including observations from Asian countries.     

税收之债的消灭时效

税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类,其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全,应当借鉴他国立法例和国际经验,通过制定税收通则法等途径尽快予以完善。     

论中等收入群体发育的社会条件

我国当前中等收入群体发育的社会条件主要有：产业结构的变迁是中等收入群体发育的社会结构基础;以市场为取向的改革是中等收入群体发育的社会内在机理;现代教育,尤其是现代高等教育的发展是中等收入群体发育的直接“引擎”。     

从收入分配的视角解读经济和谐

文章从收入分配问题出发,探讨了生产、交换、分配和消费等诸多经济环节中的利益关系和其它矛盾。以收入分配问题为切入点去理解经济和谐的具体要求和实现经济和谐的途径,对于正确认识当前我国社会的收入分配问题和推进社会主义和谐社会的伟大实践,具有重要的理论意义和现实意义。     

广西三次产业结构调整对财源建设的影响

进入新世纪,广西经济已经连续5年保持两位数的增长速度,经济结构得到进一步的优化.文章利用广西统计年鉴和投入产出表提供的数据和资料,探讨产业结构调整的内在动力以及产业结构调整对财源建设的影响,以便广西在下一轮的结构调整中能更准确地把握产业结构调整的方向,使广西财政收入更上一个台阶.