Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

Public administration in smart city: A bibliometric analysis

The role of the public administration is crucial for the development of smart cities. Several scholars have highlighted the need for greater contributions focused on the relationship between public administration and smart cities. This work aims to map the contributions on the topic highlighting the status of the field in the recent years. A bibliometric analysis was performed on a sample of articles published in business and management journals. The analysis was carried out using the R-studio Bibliometrics package. Results show that research on the topic is still in an initial stage and has several gaps that future studies could fill. The study is useful for scholars because it identifies the topics analyzed by previous research and highlights future research questions that could be investigated. The analysis highlighted the areas studied by scholars on the topic: urban planning, sustainable development, governance approach, Internet of Things and information and communication technologies.     

Differences between Homicides Committed by Lone and Multiple Offenders in Korea

The aim of this study was to differentiate between homicides committed by multiple offenders and homicides committed by lone offenders. Using data on homicide incidents that occurred in South Korea between 1985 and 2008, we compared 134 homicides committed by multiple offenders, with 369 homicides committed by lone offenders. A greater proportion of homicides committed by multiple offenders involved injuries to the victim's head compared to homicides by lone offenders. Homicides committed by multiple offenders were more likely to involve blunt instruments and ligatures, whereas homicides by lone offenders were more likely to involve sharp instruments. In addition, a majority of the homicides committed by multiple offenders were planned. The results of this study have practical implications for homicide investigations, as well as theoretical implications for homicide research on the difference in offense behaviors based on the number of offenders.     

职业生涯规划视阀中警队代际转承机制研究 ——以NT市为考察对象

从静态个体,考察现行公安民警职业生涯规划中存在时间分期不合理、主体未做类型化区分、经验分类习得研究不深入、内部转岗后时期如何计算和职业生涯后期时间划分标准不明确等问题。应从动态整体,重构警队代际转承机制,厘定职业生涯规划分期的不同阶段。通常90后、80后、70后、60后民警分别对应职业生涯早期适应期、早中提高期、晚中成熟期和后期临近退休期。     

试述物业税的开征与房地产税制改革

开征物业税是启动新一轮税制改革的重要信号。物业税的开征 ,关乎千家万户的切身利益 ,备受瞩目。本文拟从回溯房地产税制的历史变迁着手 ,检讨房地产税制的现状 ,并通过剖析物业税开征的原因及弊端 ,揭示物业税的应有内涵     

刑事司法的实体法渊源--罪刑法定原则的刑法解释学分析

将刑事司法的实体法渊源限定为刑法典与刑事司法过程的实际性质严重不符。实际上 ,反映刑法精神的一般法律原则、相对恒定的计划型政策在疑难案件的判决中发挥着巨大的、不可或缺的作用。只要不是在空泛地维护罪刑法定原则 ,依凭于法律解释学 ,我们就必须从罪刑法定的基本精神出发 ,将原则、政策、规则纳入罪刑法定之法的视野中。     

税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

浅淡涉税徇私舞弊罪的界定及预防

徇私舞弊罪是渎职罪中的重要种类。目前,税务人员涉税徇私舞弊罪的现象日趋突出,已经对当前税务干部队伍建设和税务机关正常履行税务职能产生了严重影响。因此,能否正确界定和有效预防涉税徇私舞弊罪的发生,对于检察机关正确行使侦查和公诉职能,推进税务机关依法治税,有效实现国家宏观调控职能作用有积极意义。本文针对当前执法、司法活动中存在的问题,主要从犯罪主体、主观方面、犯罪客观方面对涉税徇私舞弊罪的犯罪构成及界定作了理论分析,并结合税收实际对不应认定为徇私舞弊罪的行为进行了初步探讨,提出了预防此类犯罪的对策。     

浅析失地农民养老保险问题及对策

失地农民的养老保障问题随着城市化和工业化进程的加快日益突出,目前失地农民的养老保险主要纳入新型农村养老保险制度、单独建立失地农民的养老保险制度以及城镇基本养老保险制度等三种模式,随之带来的是养老保险的统筹水平低、保障水平低、覆盖面小以及农民参保积极性不高等问题,因此要完善养老保险制度,逐步实现统筹以及提高保障水平.