TAXATION To tax- maksu võtma kelleltki (riigimaksu) Taxation- maksustamine, maksundus Primary fonction of taxation- To collect money to government expenditures. Direct tax- are collected by the government from the income of individuals and businesses. Indirect tax- are levied on the production or sale of goods and services. They are included in the price paid by the final purchase. Business profits are generally taxed twice- After the company pays tax on its profits, the shareholders pay income tax on any dividends recieved from these profits.
Ja kui maksustatav tulu väheneb, siis väheneb ka keskmine maksumäär. 9. Regressiivne maks – tähendab seda, et kui tulude suurenedes väheneb tulu pealt makstava maksu osakaal ehk keskmine maksumäär väheneb. 10. Sissetuleku piirkasulikkus - mida suuremat sissetulekut saadakse, seda väiksemaks jääb tema kasulikkus täiendava ühiku lisandumisel. Palgasumma 11. Liigne maksukoormus (excess burden of taxation) - liigne maksukoormus on see osa maksustamisest tingitud maksumaksja heaolukaost, mida maksukoguja ehk valitsus maksutulude näol endale ei saa 12. Maksustamise heaolukadu (welfare loss of taxation) - Seega, maksustamise heaolukaoks võib seda nimetada seetõttu, et maksumaksja heaolu alaneb ja see heaolu lähebki ühiskonna jaoks kaduma, kuna kellegi teise heaolu selle tulemusel ei tõuse 13
countries are progressive. Estonia has had so far a flat tax rate which is quite unique in the world. The problem with progressive taxes is that the marginal rate- the tax people pay on any additional income - is always high, which is generally a disincentive to both working and investing. The higher the tax rates, more people are tempted to cheat. Some employers give highly paid employees lots of perquisites such as company cars, free health insurance, and subsidized lunches. Taxation Act in Estonia was passed in 2002. Taxes are divided into direct and indirect taxes. Direct taxes are income taxes, gambling tax, land tax, social tax and heavy goods vehicle tax. The income tax rate in Estonia is 21% and social tax rate is 33%. In 2000 a corporate tax reform took place in Estonia. The goal was to accelerate economic growth and make additional funds available for investment and the idea is that the moment of taxation of corporate income tax
He was born in 1167 John died in October 1216 His brother was King Richard I King John nick-name was John Lackland. He had intelligence, administrative ability and he was good at planning military campaigns. The Magna Carta I, King John, accept that I have to govern according to the law. So I agree: 1. Not to imprison nobles without trial 2. That trials must be in courts; not held in secret by me 3. To have fair taxation for the nobles 4. To let freemen travel wherever they like 5. Not to interfere in Church matters... Rule King John ruled 1199 to 1216. He faced the following problems. Problems 1. John raised taxes in England to pay for the wars. This upset his BARONS! He ordered them to pay far more tax than earlier kings had done! 2. John went to war twice against the French king. His army was badly beaten both times
.................................................................................................... 11 2.3. Closed Joint-Stock Company ................................................................................................. 13 2.4. Company name ..................................................................................................................... 14 2.5. Comparison of different forms of incorporation of companies ............................................ 15 3. TAXATION, DUTIES AND EXCISES .............................................................................................. 17 3.1. The essence of the tax system, the principles and functions of taxes .................................. 17 3.2. The main taxes ...................................................................................................................... 20 3.3. Tax rates in 2013 in Russia ........................................................................................
points of law Gives advice to President and Ministry of Justice Administrative courts Regional Administrative Court 8 courts The judicial oversight of administrative acts is the task of the administrative courts. Cases like land use, building, environmental protection, child welfare. Supreme Administrative Court President and 19 justices Court has 3 chambers I chamber- building and planning, real property, waste management, water rights II chamber- taxation and customs, financial management and state officials III chamber- social welfare, nationality, church law, school education, handicap Special courts Labour Court - 16 members - Only for labour unions or employer organizations Insurance Court - Deals cases concerning a person´s right to earnings The High Court of Impeachment - may be convened for cases dealing with criminal charges against the President of the Republic, a
IX 1823), inglise majandusteadlane, klassikalise poliitika ökonoomia rajajaid. Arendas A. Smithi tööväärtusteooriat: pidas palga, kasumi ja rendi allikaks tööga loodud väärtusi. Lõi renditeooria ja võrdleva kulu teooria, uuris maksude mõju hindadele ja tõestas, et protektsionistlik majanduspoliitika kahjustab riiki. Propageeris vabakaubandust. Tema teosteks on ,,The high price of bullion, a proof of the depreciation of bank notes"(1810), ,,Principles of political economy and taxation" (1817). Ricardo pakkus Inglismaale välja kaks erinevat arenguteed: 1)Protektsionistide saar, mis on kindlustatud välismaa kaupade vastu. 2) Ekstrovertne kaupleja, mis on kogu maailma kaubandus- keskus. Kui Adam Smithi absoluutse eelise seadus, andis hea ettekujutuse spetsialiseerumise eelistest, siis David Ricardo suhtelise eelise seadus näitas, et spetsialiseerumine aitab kogutoodangut kui ollakse igal alal vähemproduktiivne
the Lords Chamber, like the Commons, has benches on either side and galleries above. at one end of the Chamber is the Throne from which Queen Elizabeth II gives her speech WESTMINSTER HALL The oldest part of Parliament the walls were built in 1097 it was extensively rebuilt during the 14th century today the hall is often used for important State occasions THE MAIN FUNCTIONS TODAY To examine proposals for new laws provide, by voting for taxation the means of carrying on the work of government scrutinise government policy and administration debate the major issues of the day VISITING PARLIAMENT You can attend debates watch judicial hearings and committees take a tour of Parliament climb Big Ben tour Parliament during the Summer Opening Thank you for watching! If you want to know more, visit: http://www.parliament.uk/index.cfm
http://www.riigikogu.ee/doc.php?175571 (29.11.2014) Võrk, A , Kaarna, R. (2010). Eesti maksukoormuse areng: jaotus, mõjud ja tulevikuvalikud. Praxis. http://www.praxis.ee/fileadmin/tarmo/Projektid/Valitsemine_ja_kodanike %C3%BChiskond/Kodanike_ja_poliitikakujundajate_dialoog__V %C3%9CF_/praxis_nr5_veeb.pdf. (29.11.2014) Org, A. Makroökonoomika aine ja makroökonoomilised põhinäitajad. TTÜ. Makroökonoomika konspekt, lk 24. Zourek, H , Radermacher, W. (2014). Taxation trends in the European Union. European Union.http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic _analysis/tax_structures/2014/report.pdf (8.12.2014) Worldwide-tax. Italy Income Taxes and Tax Laws. http://www.worldwide- tax.com/italy/italy_tax.asp (8.12.2014) Worldwide-tax. Malta Income Taxes and Tax Laws. http://www.worldwide- tax.com/malta/malta_tax.asp (8.12.2014) 14
border -- and neither the Scoti tribe nor the English lived in Britain at the time of the wall's construction. The wall was the northern border of the Empire in Britain for much of the Roman Empire's rule, and also the most heavily fortified border in the Empire. In addition to its use as a military fortification, it is thought that the gates through the wall would also have served as customs posts to allow trade taxation. A significant portion of the wall still exists, particularly the mid-section, and for much of its length the wall can be followed on foot. It is the most popular tourist attraction in Northern England, where it is often known simply as the Roman Wall. It was made a UNESCO World Heritage Site in 1987. English Heritage, a government organization in charge of managing the historic environment of England, describes it as "the most important monument built by the Romans in Britain".[1]
In 1071, William defeated the last rebellion of the north. In 1072, he invaded Scotland, defeating Malcolm. And finally the rebellions were quelled ! (in the picture- English coin of William the Conqueror (1066-1087) ) Reign in England William initiated many major changes. · In 1085 the Domesday Book In 1085, in order to ascertain the extent of his new dominionans and maximize taxation, William commissioned the compilation of the Domesday Book, a survey of England's productive capacity similar to a modern census. · Precautions for rebellions He ordered many castles, keeps, and mots, among them the Tower of London, to be built across England to ensure that the rebellions by the English people or his own followers would not succeed. · The ruling classes language- English He wanted English to become the language of ruling classes but it didn't work. Only after
Põhimõttelisteks muudatusteks tuleb aga lugeda seoses Eesti siirdumisega ühtsesse EL majandusruumi nn. kolmandate riikide suhtes kehtima hakkavaid tolle ja Eestile liitumislepinguga de facto ette kirjutatud kohustust taastada ettevõtte tulumaks. Nende muudatuste mõju majanduskeskkonnale alles ootab teaduslikku läbi töötamist. Kasutatud kirjandus 1. Ahmad, S. E., Stern, N. H. Tax reform and development. IMF, 1990. 2. Ahmad, S. E., Stern, N. H. Taxation for developing countries. - Handbook of development economics II. Harwwards ja Yale, 1989, pp. 1005-1087. 26 3. Auerbach, A. J., Feldstein, M. S. Handbook of public economics. Amsterdam, 1987. 4. Corporation Taxes Wordlwide Summaries 2002-2003, New Jersy. 5. Eesti ja EL ühinemisleping. http://www.vm.ee/ 6. Eesti Panga Bülletään, 2002, nr. 2. 7
In January 2005 the personal income tax rate was reduced to 24%. A subsequent reduction to 23% followed in January 2006. The income tax rate will be decreased by 1% annually to reach 20% by January 2009. Since January 1, 2000, companies have not had to pay income tax on re-invested income. However, tax is due on profit distributions (including hidden distributions) at a rate of 24%. Despite the fact that only the moment of taxation was shifted from earning profits to their distribution, leaving the rest of the corporate taxation system mostly unchanged, the current legislation is said to be in violation of one of the fundamental freedoms of the European Union -- free movement of capital. Estonia is to remove this hindrance by January 2009 when the temporary derogation expires. In June 1992, Estonia replaced the ruble with its own freely convertible currency, the Kroon (EEK)
5.4. Representative office (commercial and non-commercial) ................................. 34 1.5.5. Ukrainian subsidiary .......................................................................................... 35 1.6. Foreign investment treatment .................................................................................... 35 1.7. Corporate forms ......................................................................................................... 37 1.8. Taxation ..................................................................................................................... 39 1.8.1. Corporate income tax (CIT) ............................................................................... 39 1.8.2. Withholding Tax (WHT) ..................................................................................... 41 1.8.3. Value Added Tax (VAT)...................................................................................... 42
Case 63/74 W.Cadsky SpA [1975] In all cases where charges are levied in accordance with EU legislation or international law, their amounts should not exceed the cost or price of the service or the amount proportional to the service rendered (cases 39/73 Rewe [1973] and 158/82 Commission v. Denmark [1983]). 5. Based on Article 110 TFEU and the jurisprudence of the CJEU direct and indirect discriminatory taxation is prohibited. Why in Humblot case the Court found the French car tax system as incompatible with Article 110 TFEU? Indirect discrimination is based on factors other than the origin of the goods, but is directed against the importer. In case 112/84 Humblot [1985], a road tax in France was considered, which crawled on a sliding scale: up to 1,100 French francs for cars with engine power below 16
public services such as police were set up The 20th century Britain is no longer the worlds richest country The first 20 years were a period of extremism in Britain. women demanding for the right to vote were prepared to even die for their beliefs. Some sections of the army appeared ready to disobey the government over uts politics concerning Wster, the governments introduction of the new taxation was opposed very strongly by the House of Lords the british empire reached its greatest extent in 1919 became more of a confederation a couple of years later Britain lost most of its oldest colony The real dismanting of the empire took place in the 25 years following the secnd world war. it gradually became clear that britain was no longer superpower in the world in 1997 britain handed hong kong back to china, thus losing its last imperial
A large proportion of the population fled abroad. Many others were arrested and deported to Siberia. Estonia regained independence by the way of the Singing Revolution of 1988 and has been fully independent since 1991. In 2004, Estonia became a NATO member state and an EU state. The legislative power in Estonia belongs to the Parliament (Riigikogu), which is elected for four years by the citizens of Estonia and consists of 101 members. Parliament regulates taxation and adopts the State budget. Only permanent residents of Estonia who are at least 18 years of age have the right to vote and to choose the members of Parliament. The top executive institution in the country, the Government of Estonia headed by the Prime Minister, conducts the nation's daily domestic and foreign policy, and directs the work of government institutions. Estonia's Head of State is the President. However, his or her role is largely representative and
4) Adoption of the European feudalism. King the most powerful man in the country; Barons and lords king's closest advisors and friends, members of aristrocracy, had absolute power in their territories; Knights, merchants and yeoman the middle classes, could own small pieces of land; Villens and serfs did not own land and worked for the aristocracy slaves no land, owned by the lords and used as they wished. 5) 1086 Domesday Book to improve taxation 6) Reforms the legal system : The Common Law 7) 1215 a first government is assigned 8.) Types of literature most prominent in the middle ages ( didactic poems, Chivalric romance, Fables, Ballads). What is Chivalric romance, where does it originate from? What are the three categories describe each of them? Geoffrey of Monmouth and Historia Regum Britanniae importance, Ballads and the main themes in them.
sometimes used to differentiate the state from the island. On 29 December 1937 Ireland became the successor-state to the Irish Free State, itself established on 6 December 1922. Ireland was one of the poorest countries in Western Europe and had high emigration. The protectionist economy was opened in the late 1950s and Ireland joined the European Communities (now the European Union) in 1973. An economic crisis led Ireland to start large-scale economic reforms in the late 1980s. Ireland reduced taxation and regulation dramatically compared to other EU countries. Despite a forecast for reduced economic growth in 2008, Ireland today has the fifth highest gross domestic product per capita and the seventh gross domestic product per capita considering purchasing power parity, and has the fifth highest Human Development Index rank in the world. The country also boasts the highest quality of life in the world, ranking first in the Economist Intelligence Unit's Quality-of-life index.
OECD Social, Employment and Migration Working Papers (35). Kilvits, K. (2013). Majanduspoliitika konspekt. OECD. (2013, Detsember 13). Taxing Wages: Country note for Estonia. Retrieved from http://www.oecd.org/ctp/tax-‐policy/taxingwages-‐estonia.htm OECD. (2011). The Effects of Taxation on Employment. 13-‐47. Simson, K. (2013, August 19). Tulumaksuvaba miinimumi tõstmine peaks selguma lähikuudel. Eesti Rahvusringhääling. Statistikaamet. (2013, Detsember 17). Retrieved from Suhtelises vaesuses elas mullu iga viies, absoluutses vaesuses iga neljateistkümnes Eesti elanik: http://www.stat.ee/65387
shifting but still with different fixed ratios, different group ratios (if any), targeted rules on top of these ratios to address earnings volatility or loss-making years of corporates. Furthermore, countries can not be forced to aim for lower fixed ratios if their economic policy is geared towards attracting international investments, and in reverse case, if not following all of the proposed options, some new forms of double taxation may arise. As indicated in the 2015 Final Report, two additional papers have been prepared since then: Discussion Drafts on Group Ratio Rule and on Banking and Insurance Sectors. These two lines of work had been identified for a separate analysis. For group ratio rule, the definition of a group needs to be followed consistently across tax administrations of different jurisdictions. Also, as it is needed to determine the group’s net third party interest/EBITDA ratio and thereafter apply the
Conquest Colonization Slavery Indentured labour Racially discriminatory laws reserved jobs for whites; differential pay-scales etc Post 1910 state strong and centralized institutionalised racism: "power, wealth and privileges [distributed] unequally on a racial basis" (Giliomee, 1995, p190) Farming and mining (the basis of the economy) both required large work forces. Once slavery was abolished, need for to generate labour force. Taxation (poll tax) used to force blacks into labour force. Segregation used to control access of blacks to land. A strong, centralized and unequal state. 1936 Black voters removed from common roll. 1956 Coloured voters removed from common roll. 1948 `Apartheid' state based on idea of `separate development'. Contested control of the state In South Africa, different population groups made conflicting claims to self-government (i.e. democratic rule).
Spain 33 Bulgaria 38 Italy 45 Thailand 49 Malta 80 China 84 Kuwait 101 India 130 Libya 188 Source: doingbusiness.org www.investbg.government.bg TAXATION RATE Income Tax (%) Social Security (%) Country Corporate Individual Employer Employee VAT (%) Bulgaria 10 10 17.9-18.5 12.9 20 Serbia 15 10-20 16.9 16.9 20 Romania 16 16 28.45 16.5 24 Hungary 10 / 19 16 28.5 18.5 27 Czech Rep
KASUTATUD KIRJANDUS Deflassieux, V. (2011). The French Tax System at a Glance. Kuvatud 09. mai 2011: http://www.lost-in-france.com/living-in-france/finance/810-french-tax-system Cleiss. (2010). The French Social Security System. Kuvatud 09. mai 2011: http://www.cleiss.fr/docs/regimes/regime_france/an_a2.html TMF Group. (2011). International VAT Services. Kuvatud 10. mai 2011: http://www.tmf-vat.com/vat/france-vat.html Euroopa Komisjon. (2009). Taxation system. Kuvatud 9. mai 2011: http://ec.europa.eu/youreurope/business/managing-business/paying-taxes/france/index_en.htm Blevins, B. (2007). Latest wealth tax rules in France. Living France. Kuvatud 10. mai 2011: http://www.livingfrance.com/expert-advice-finance-tax-expert-advice-latest-wealth-tax-rules- in-france--29952 French Property Links. (2011). Tax in France. Kuvatud 27.mai 2011: http://www.frenchpropertylinks.com/essential/tax-france.html Skovgaard, F. (2011). French car taxes
national publicity as the youngest woman candidate in the country. Unlike many Conservatives at that time, she had no difficulties in presenting her speeches as she talked with force and confidence on issues that mattered to the voters. Starting a Family and Career In Dartford Margaret met her future husband Denis Thatcher who was a local businessman. The couple married in 1951 and they had twins Mark and Carol in 1953. In the 1950s Margaret Thatcher trained as a lawyer, specialising in taxation. She was elected to Parliament in 1959 as Member of Parliament for Finchley, which was a constituency represented in the House of Commons. In 1961 Thatcher became the Parliamentary Secretary at the Ministry of Pensions and National Insurance. She also got the job of Conservative spokeswoman on housing and land. Thatcher was one of few Conservative Members of Parliament to support decriminalising male homosexuality, and she voted in favour of legalising abortion.
Maksustamine 2 Pikka aega põhikulutused sõjandusele (valdav osa) ja õukonnale Tilly 1975: sõjamasina kasv viis moodsa riigihalduse tekkimiseni (kõrvaltootena). Peaaegu kõik tänapäeva maksud said alguse sõjaaja erakorralistest maksudest, ent kogumine sõjaväelise röövimise asemel üha enam bürokraatlike menetluste kaudu Rahvusriigi tekkega järjest üldisem maksukohustus Kasvav legitimeerimisvajadus Eriti 19. saj ,,no representation without taxation," hääleõiguse laienemine ja demokratiseerumine 20. saj maksude ,,tsiviliseerumine:" kasvavad avalikud kulutused elanike heaolu tõstmiseks
brain operations, ajukirurg Before undergoing surgery, patients should discuss the 51. on a par phr - to be at the same level or standard: The wages various options with their doctor. kirurgia, lõikus of clerks were on a par with those of manual workers. võrdne 75. tanning salon n a place where you get a tan, solaarium 52. palliative care n - ['pælitiv] a medical treatment that will 76. taxation n the system of collecting taxes, maksustamine not cure an illness but will reduce the pain. palliatiivne (ajutist 77. tissue n - a piece of soft thin paper, used especially for kergendust andev vahend või ravim; ka piltl) blowing your nose on: a box of tissues. salvrätik 53.paramedic n - someone who has been trained to help 78. vocation n - the feeling that the purpose of your life is to do a
434 student loan õppelaen 435 subsidiary filiaal, haruettevõte 436 substantial mahukas, oluline 437 success fee edukustasu 438 supplier tarnija 439 supplies tarvikud, varud 440 supply pakkumine 441 supply tagavara, varu 442 surplus ülejääk 443 tax considerations maksu kaalutlused 444 tax cut maksualandus 445 taxation maksukoorem 446 teller ülevaade 447 tenant rentnik, üürnik 448 term deposit tähtajaline hoius 449 term of payment maksetähtaeg 450 tied credit kaubakrediit 451 time rate ajanorm 452 to curb pay rises palgatõusu piirama 453 to cut borrowing laene kärpima 454 to deter heidutama 455 to launch (the Euro) (Eurot) käibele laskma
be found in the region of John's successor, Henry III. It was a meeting of the king and his barons and servants at which various administrative and financial problems were discussed. In order to make it easier to put the decisions taken into practice, each shire had to elect a number of knights to attend these meetings and report the decisions to the shires. The Hundred Year's War fought between France and England had a devastating effect on the English economy. The high taxation necessary to finance the war and the Black Death led to extreme hardships for the peasant class that there was a revolt. Although the peasants' revolt was soon put down, it lead to improved conditions for the peasant class and was the first step towards the ending of the feudal system in England. No sooner was the Hundred Year's War over than a long power struggle began for the English crown between two families the House of Lancaster and the House of York
Martin Luther King, who fought over the rights of black people and the prejudice against black people became less important at last. Famous martin Luther King speech in Washington By the end of the 18th century, the whole of the Eastern coast of North America had been colonized, largely by British. As the British army needed to be supplied with raw materials, the taxes in America were raised. As there was serious opposition to this taxation the taxes were repealed. After that, in 1773 American patriots threw tons of British tea into sea from Boston harbour, in order to keep their job and money. Parliament reacted to that act of vandalism by closing Boston harbour. In 1774 representatives from every U.S state met in Philadelphia and imposed a trade embargo on Britain. As war became inevitable, the representatives had to meet for the second time in Philadelphia, in 1776,and made George Washington their commander-in- chief
growth rates even exceeding 10% annually. Despite some concerns both in and outside of the country, the Estonian economy and its currency remained highly resilient and solvent. Until recent years the Estonian economy continued to grow with admirable rates. Estonian GDP grew by 6.4% in the year 2000 and with double speeds after accession to the EU in 2004. The GDP grew by 7.9% in 2007 alone. Increases in labor costs, rise of taxation on tobacco, alcohol, electricity, fuel, and gas, and also external pressures (growing prices of oil and food on the global market) are expected to raise inflation just above the 10% mark in the first months of 2009. In the first quarter 2008 GDP grew only 0,1%. The government made a supplementary negative budget, which was passed by Riigikogu. The revenue of the budget was decreased for 2008 by EEK 6.1 billion and the expenditure by EEK 3.2 billion.
seaboard to the Pacific Ocean. · The influence of frontier on the development of American character Thanksgiving Religious freedom Obsession with business and wealth Green cards ´´No´´ discrimination Men hunt and fight for new land, women raise children IV Independence · The origin and essence of the conflict between England and the colony Stamp act- Americans in the British colonies had to pay more than brits. No taxation without representation in parliament => we eant to run our own affairs · Boston Tea Party of 1773 4 Price stayed same but Americans didn't like the principle of having to buy from brit merchandise and pay tax. Dartmouth, Beacer and Elanor were not allowed to port Samuel Adams dressed up as an Indian and destroyed the stuff on the ships. · Second Continental Congress- Decided to break free from Great Britain, although it wasn't the intention for most delegates.
proceed more rapidly in a specific policy area to do so 1. within the EU legal framework, but 2. without extending the powers of the treaties; Lisbon treaty 2009 - A new president of the EU Council (2 and half years) - HR for CFSP both Council & Commission - Abolition of pillar structure - Ordinary legislative procedure (EP & Council) - Inclusion of Charter of Rights - More powers to EU (policy areas) - Expansion of QMV (no, FSP & Taxation) - Legal personality - MS can leave IV loeng • Public persecutor • European referendum • Minister of Foreign Afairs • Withdrawal clause • Popular initiative • Border guard VI loeng IX loeng Democratic deficit To give people control over their own lives and to give the word “democracy” a meaning, fundamental changes are needed in the areas outlined above. There needs to be created institutions capable of solving
FIE Sole proprietorship Частное лицо предприниматель partnerlus partnership партнерство Korporatiivsus, kapitalil corporation корпорация põhinev Piiratud vastutus Limited liability Ограниченная ответственность Topelt maksustamine Double taxation Двойное налогообложение finantskapital financial capital Финансовый капитал intellektuaalne kapital intellectual capital (property) Интеллектуальный капитал tootmisfunktsioon Production function Производственная функция
n sissisõda n demokraatlik revolutsioon Revolutsioonipõhjused ® Pikaajalised: ebaadekvaatne reageerimine sotsiaalsele muutusele ® Keskmise kestusega: n Majanduslik surutis n Haritlaste võõrandumine n Valitseva klassi lõhenemine ja ebapädevus n Sõda n Valitsuse rahanduskriis ® Revolutsioonijärgud: mõõdukus, radikaalsus, lõppjärk Valimised: idee kujunemine n No taxation without representation n Rahva kujunemine suverääniks n Liberaaldemokraatia mastaabiinnovatsioon: valitsema rahva esindajad n Saadik ja esindaja n Tänapäeva demokraatlikus ja sotsiaalses õigusriigis on valimised keskne meetod, millega inimeste tahe jõuab riigijuhtimisse n Esindusdemokraatia vs otse- ja osalusdemokraatia Valimissüsteemid n Esinduskogu moodustamise alused n ühe-kandidaadi-valimised
H eetikaga) Kuid ükskõik, mis meetmeid me ei rakenda, jääbi ebaeetiliste ametnike probleem alles. Aristoteles Poliitika IX:5-ametnikke tuleks valida lähtuvalt kolmest omadusest: 1. Lojaalsus põhiseadusele 2. Pädevus (haldussuutlikkus) 3. Eetika ( voorus, õiglus vastavalt riigivormile) TAXES AND GOVERNMENT. Taxes- payments, maksud riigile. Adolph Wagner- Riik vajab makse, et garanteerida eravara. Inimesi on rahaga lihtsam motiveerida. Taxation-rikkad maksavad rohkem makse , kui vaesemad. Esialgul polnud riigil makse, neil oli raha, ja nad... esilgu riik tegi ökonoomiliselt ...alguses oli agrikultuur, sellega finantseeriti riiki, see oli sissetulek. domain- state factories, riik saab turule siseneda... riik teeks raha läbi domaini...miks mitte seda teha? Miks makse maksta? Kui riik siseneb turule- see rikub ,,vaba" turu mõtte...rikub turu ära. Missuguseid maksustamise tasemeid on? 3 põhilist viisi:
routes. It functioned as the international law of commerce.[1] It emphasised contractual freedom and alienability of property, while shunning legal technicalities and deciding cases ex aequo et bono. A distinct feature was the reliance by merchants on a legal system developed and administered by them. States or local authorities seldom interfered, and did not interfere a lot in internal domestic trade. Under lex mercatoria, trade flourished and states took in large amounts of taxation. (http://en.wikipedia.org/wiki/Lex_mercatoria) Magdeburgi õigus, Lübecki õigus: Magdeburgi õigus oli keskaegne mandrieuroopa õigusnormide kogumik. Lübecki linnaõiguse kõrval üks enimlevinuid linnaõigusi, mis kehtis paljudes sisemaa linnades, kus merekaubandus puudus. Aga ka hansalinnas Riias. Õigus ise pärit 13. sajandist, selle õigusega said linnad oma autonoomia, sellega sai raad seadusandliku, täidevsaatva ja kohtuvõimu pädevuse. Lübecki õigus õigusnormide
of taxpayers' rights. The ombudsman reviews applications and claims submitted by taxpayers, investigate the facts of violations of the law by tax authorities and provide recommendations on how to remedy the violations. Appealing against a decision of the tax bodies Tax administration in Georgia is carried out by the Revenue Service a legal person of public law. The Revenue Service reports to the Ministry of Finance. Any decision taken in regard to taxation can be appealed in the dispute resolution bodies of the Ministry of Finance of Georgia, which are the Revenue Service and the Dispute Resolution Council. The deadline for appeal is 20 days from the moment of delivery of the decision. 31 CYAN MAGENTA YELLOW BLACK 31
decisions to their Shires. Edward I continued this experiment and in 1295 called a parliament that became known as the Model Parliament. The House of Commons as a separate Chamber resulted from the unofficial meeting of these knights and burgesses. The person chosen to speak for these commoners in Parliament became known as the speaker. The Hundred Years War fought between France and England had a devastating effect on the English economy. The high taxation necessary to finance the war and the Black Death (1348) led to such extreme hardship for the peasant class that there was a revolt in 1381. Although the Peasant's Revolt was soon put down, it led to greatly improved conditions for the peasant class and was the first step towards the ending of the feudal system in England. The Tudors Tudor Period began when Henry VII (Henry of Tudor) of the House of York defeated
He wanted to return a more realistic church with vestments and ornaments, to return bischops high Church not the presbyterian individual congreagtions. The Long Parliament. 1640-1653 Summoned in 1640 by King Charles I after the dissolution of the Scots parliament. It sat alomost continuously during the English Civil War. Wanted to establish control over the arbirtary rule of king. Its first session abolished all prerogative courts and declared illegal any taxation without parliamentary consent. Declared king unfit to command the army. Tension between king and the parliament increased until Civil War broke out. The Civil war An armed conflict between English royalists and Parliamentary forces bc of constitutional, economic, religious differences between Charle I and Long Parliament. Oliver Cromwell refored parliamentary army The fall of the Oxford marked the end of the war.
was able to form and to contend with the Liberal group and the emerging conservative Protestant parties. Through the late 19th century, suffrage was gradually extended, and agitation for social reform increased markedly. The rise of a strong Labor Party and the organization of workers into labor unions resulted in further social reforms. (3) Administration of the colonies was also reformed. In Indonesia, the area under Dutch control was increased, burdensome taxation was gradually abandoned, and, after 1877, no financial surpluses from that colony were used for the benefit of the treasury of the Netherlands. (3) From about 1880 to 1914 the Netherlands enjoyed an era of economic expansion. This period ended during World War I (1914-1918), when, despite remaining militarily neutral, the nation suffered hardship through loss of trade as a result of the Allied blockade of the Continent. The
683. excise duties aktsiisimaksud 684. packaging pakend(i) 685. city or rural municipality council linna- või vallavolikogu 686. head tax peamaks 687. sales tax käibemaks 688. advertising tax reklaamimaks 689. boat tax veesõidukimaks 690. entertainment tax meelelahutusmaks 691. tax system maksusüsteem 692. the withholding tax avansiline maks 693. third parties kolmandad isikud 694. guarantors käendajad 695. tax inspectors maksuametnikud 696. Taxation Act maksustamisseadus 697. conducted by juhitud kellegi poolt 698. inspecting compliance kontrollima vastavust 699. administered haldab 700. Tax Board maksuamet 701. Customs Board tolliamet 702. register with the tax board registreeruma maksuametis 703. keep accounts hoidma alles arveid 704. present tax returns esitama tuludeklaratsiooni 705. not impede mitte takistama 706. compulsory precepts kohustuslikud ettekirjutused 707
formed a wealthy and influential class. Two new landed classes developed in the countryside. They were freeman farmers who rented landlords’ land and bit by bit added to their holdings, and gentleman farmers or landed gentry, that is the knights who devoted themselves to farming. Kings Need Money By the late thirteenth century the king could only raise most of his income by taxation. And taxes could be raised with the agreement of those wealthy enough to be taxed – the merchants in towns and the landed gentry and other wealthy freemen in the country. These were the two classes of people who produced and controlled England’s wealth. There was an increasing necessity in a representative institution whose members chosen by the shires and towns would link the king with these classes. The Great Charter
Saab alguse "Ameerika revolutsiooniks". Ameeriklaste arvates on see vabadus- sõda, brittidele koloniaalmäss. Peale Seitsmeaastast sõda oli Briti impeerium raskustes, kuna tuli tasuda kulutused pankuritele. Brittide arvates said kolooniad sõjast kasu ning pidid osalema sõjakulutuste maksmistes. Maksukoormuse tõusuga kolooniad ei nõustunud, kuna nad ei olnud esindatud Briti parlamendis. Kehtestati nt suhkru-, tempel- ja teemaksud. Ameeriklased arvasid "no taxation without representation." Igal koloonial oli olemas oma esinduskogu, mis olid demokraatlikumad kui Inglismaal. Hääleõigus on 50 70% valgetest meestest, mida tihti piiras varanduslik tsensus, kuid teist nii demokraatlikku hääleõigust mujal polnud. Seega pidi maksude kehtestamine olema kolooniate esinduskogude pädevuses. Aktiivne vastupanu sai alguse 1770ndate algul. Aktiivsemaks vastuseisjaks on Massaschussets (Boston), mida britid tahavad karistada
· PA kolooniate esinduskogude alamkodade võimu kärpimine SB keskvõimu (Inglise parlamendi) heaks ! Maksutüli ideeline alus · SB pm-i kehtestas inglise parlament ameerika kolooniate elanikele uusi makse · Probleem: ameeriklaste arvates olid uued maksud ebaseaduslikud, kuna ameeriklased ei olnud esindatud inglise parlamendis · Ameeriklaste tõlgendus: Uusi makse võisid PA kolooniatele kehtestada vaid kolooniate omad seadusandlikud kogud · Põhimõte: No taxation without representation · Sugar Act = Suhkruseadus (välismaalt, lääne india saartelt pärit rummi tooraine melass maksustati kõrgelt ja eeldati, et Uus-Inglismaa rummivabrikud ostaksid SB Ida-Indist); kaudne maks · 1765 Stamp act = Tempelmaks: riigilõiv, dokumendid, ajalehed maksumärgistati ja esimene SB parlamendi kehtestatud otsene maks ameerikalastele, kehtis ka SB-s · SB motiiviks oma PA viibiva sõjaväe rahastamine (ohvitseridele töö kindlustamine)
Revolutsioonide ajastu Ameerika ,,revolutsioon" ehk Põhja-Ameerika iseseisvussõda (Ameeriklastele isesvussõda, Brittidele koloniaalmäss). Lähtekohaks (1763-1774): Briti-Prantsuse koloniaalsõja kulude kinni maksmine (Suurbritannia suur riigivõlg). Suurbritannia parlament kehtestab uusi makse 13'le Põhja-Ameerika (Idaranniku) koloonia jaoks, kuigi kolooniat ei ole esindatud Suurbritannia parlamendis (nt: suhkru-, tempel- ja teemaksud). Ameeriklased: ,,No taxation without representation". Igal Põhja-Ameerika Koloonial on oma kohalik seadusandlik kogu (Suurbritannia eeskujul), hääleõigus oli 50-70% täisealistest valgetest meestest (piiras varanduslik tsensus). Ameeriklaste arvamus oli, et uute maksude kehtestamine kuulub koloniaalesinduskogude pädevusse. Ameeriklaste aktiivne vastupanu. Nt boikoteeriti West Indian Trade Company monopoli, ,,Bostoni Teejoomine" (1773). Selle tulemuseks oli 1774 I kontinentaalkongress:
· PA kolooniate omavalitsusliku võimu kärpimine SB keskvõimu (parlamendi) heaks Maksuvaidlus · SB peaministri algatusel kehtestab SB parlament SB Ameerika kolonistidele uusi makse · Probleem: ameeriklaste arvates on uued maksud ebaseaduslikud, kuna ameeriklased pole esindatud SB parlamendis · Ameeriklased: uusi makse võivad kehtestada vaid kolooniate omad seadusandlikud kogud. · Põhimõte: ,, No taxation without representation" Uued Maksud · 1764 Sugar act = Suhkruseadus (salakaubanduse tõkestamiseks) · 1765 Stamp Act = tempelmaks (riigilõiv kehtus ja SB-s): kaebekiri SB-sse · Ameeriklased otsustavad boikoteerida SB kaupu nii kaua kuni tempelmaks tühistatakse (9 koloonia resolutsioon Nys 1765) · Tempelmaks tühistatakse 1766 Maksuvaidluse poliitiline mõju · 1767 Townshend acts = Uued tollimaksud (mh tee sisseveo maksustamine)
*The Act of Union with Scotland 1707 Uniting the kingdoms of Scotland and England had been proposed for a hundred years before it actually happened in 1707. In a poorly attended Scottish Parliament the MPs voted to agree the Union and so the Act of Union was signed. The Scottish parliament was dissolved and England and Scotland became one country. Scotland kept its independence with respect to its legal and religious systems, but taxation, trade, parliament and flag became one. England opened its home and colonial markets to Scotland. *The House of Hanover (kings, centuries) It is a Germanic royal dynasty which has ruled the Kingdom of Hanover, Great Britain and Ireland. It succeeded the House of Stuart as monarchs of Great Britain and Ireland and held that office until the death of Victoria. Queen Victoria was the granddaughter of George III, and was a descendant of most major European royal houses
pooldajate mõju. Näiteks: tingimisi enne tähtaega vabastamine jne. · Sotsiaalsed faktorid Ferri pööras suurt tähelepanu ka sotsiaalsetele teguritele. Tähistamaks vahendeid, mida on võimalik kasutada vältimaks sotsiaalsete faktorite negatiivset mõju, pakkus Ferri välja uue mõiste - karistuse ekvivalendid. The elimination of the causes of crime, 113 Economic remedies for crime, 114 Drink and crime, 116 Drunkenness an effect of bad social conditions, 120 Taxation of drink, 120 Laws against drink, 121 1 Social amelioration a substitute for penal law, 121 Social legislation and crime, 122 Political amelioration as a preventive of crime, 124 Decentralisation a preventive, 126 Legal and administrative preventives, 128 Prisoners' Aid Societies, 130 Education and crime, 130 Popular entertainments and crime, 131
annab väheneva tulu (diminishing return), siis näis, et enamike elanike jaoks oli elustandardi perspektiiv rõõmutu. Thomas Malthus (1766-1834) tõstatas 1798.a. oma töös "Essay on the Principle of Population" küsimuse pikaajalise majanduskasvu võimalikkusest. Ta arvas, et rahvastiku kasv, maa piiratud pindala ja põllumajanduse vähenev tulufunktsioon viivad per capita tulu vähenemisele. David Ricardo (1772-1823) esitas töös "Principles of Political Economy and Taxation" (1817) arvamuse, et põllumajanduse toodangut saab suurendada kas maaviljeluse intensiivistamise või ekstensiivistamise abil. John Stuart Mill (1806-1873) kirjutised tähistavad klassikalise majandusteaduse kulminatsiooni. Ka tema töödes säilib väheneva tulu kontseptsioon, kuid lisanduvad teadmiste ja tehnilise progressi kasutamine nii põllumajanduses kui tootmises üldiselt. Mill võttis omaks palju laiemad vaated loodusvarade suhtes (looduse ilu jms esteetilised
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