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The article describes the role of tax payments in generating revenue for the State Budget of Ukraine. The study shows how audit of taxes and fees influences the effectiveness of enterprise performance. The authors emphasize that implementing internal tax audit procedures is important in order to optimize the enterprise's financial policy. An attempt is made at defining tax optimization and developing a logical framework to enhance the effectiveness of taxation in enterprises. It is pointed out that effective management of tax liabilities involves either creating a tax planning system or performing functions for maintaining tax discipline within integrated management.The factors influencing the quality of audit of taxes and fees in the process of assessing the financial position of economic entities are systematized. Among them are the following: qualification of auditors; engaging highly-skilled specialists; independence and confidentiality of auditor's assessment; high mobility; accumulated experience in working with financial statements; high level of responsibility. The study offers ways to improve the system of audit of taxes and fees in Ukraine in the context of ensuring effective tax management in enterprises. It is proved that a timely audit of taxes and payments not only reduces tax risks in entrepreneurial activity, but also optimizes tax and accounting policy of the company, because it incorporates current changes in legislative regulation and modern techniques in auditing introduced abroad.

Tax is a fiscal instrument in macroeconomic theory that can be used by the government to make funding (budgetary function) and regulation (regurelend function) in overcoming economic turmoil that always occurs in a country. The taxation system in Indonesia continues to change to adjust to the conditions and economic trends that occur in the world, so it is not surprising that there have been several tax reforms, including the birth of the Final PPH policy, Sunset Policy and Tax Amnesty. The goal is nothing but to adjust the needs of the rules to the real conditions that occur in the world economy and also in society so that state revenues from the tax sector can be fulfilled and in accordance with the targets mandated by the APBN. In Islamic economics itself tax is not something foreign, because it has been practiced since the beginning of Islamic rule where there were various kinds of taxes applied such as zakat, kharaj, khums, jizyah and so on. in the dialectic of taxes and alms there are two thoughts that arise, first is that which punishes taxes as zakat and second is that which still distinguishes the two. This difference has basically found a meeting point with the integration of zakat as a tax deduction that can be accepted by all levels of society in Indonesia.

Commonly, the relationship between corporations and non-for profit organizations, such as foundations, think tanks and private research institutes, is analyzed in terms suggesting that when acting as funders corporations set the frames for the non-for profit organization who, in turn, not only mimics but also serves as to broadcast the views of its funder. Drawing on the case of the Swizz based foundation/think tank World Economic Forum and its corporate funders we scrutinize this relationship. We show that as an organization interested in global policy making it is of vital importance for the Forum to construct its own agency, not merely giving voice to its funder's views, and that it will do so drawing on the resources that the funders provide. Moreover, we submit that as organizations all partaking actors will endeavor to construct their own agency, oftentimes by drawing on the resources of others. In so doing, actors may have both overlapping and divergent interests. Evoking the Lévi-Strauss concept of the bricoleur, we analyze how the various and multifaceted priorities of corporations will not only be filtered by the Form, but it will also make use of the resources at hand for organizing forth own policy messages. The result is a complex and dynamic web of actors and voices.

Budget policies for Islamic education in contemporary Indonesia, especially in the post-New Order era, are still within the authority of the management of the Ministry of Religious Affairs (MORA) of the Republic of Indonesia. In terms of quantity, the amount of budget obtained is still in the low category compared to the national education budget received by the Ministry of Education and Culture and the Ministry of Research, Technology, and Higher Education. Moreover, the budget received by the MORA is not all for the implementation of Islamic educational institutions but also for other non-Islamic educational institutions which are the responsibility of the ministry. Therefore, this paper discusses the policies of the Islamic education budget in Indonesia and the impacts of these policies on the implementation and sustainability of the quality of Indonesia's Islamic education. This paper exposes that Islamic education policies are always placed at a crossroads. In this context, the Islamic education budget policy is face to face and even contrasted with other policies. The problems with the political policies of the education budget, including those in the Islamic education budget policy in contemporary Indonesia, still need to be continuously monitored, evaluated, and implemented in relation to existing policies to optimize while providing better solutions and contributions.

Budget policies for Islamic education in contemporary Indonesia, especially in the post-New Order era, are still within the authority of the management of the Ministry of Religious Affairs (MORA) of the Republic of Indonesia. In terms of quantity, the amount of budget obtained is still in the low category compared to the national education budget received by the Ministry of Education and Culture and the Ministry of Research, Technology, and Higher Education. Moreover, the budget received by the MORA is not all for the implementation of Islamic educational institutions but also for other non-Islamic educational institutions which are the responsibility of the ministry. Therefore, this paper discusses the policies of the Islamic education budget in Indonesia and the impacts of these policies on the implementation and sustainability of the quality of Indonesia's Islamic education. This paper exposes that Islamic education policies are always placed at a crossroads. In this context, the Islamic education budget policy is face to face and even contrasted with other policies. The problems with the political policies of the education budget, including those in the Islamic education budget policy in contemporary Indonesia, still need to be continuously monitored, evaluated, and implemented in relation to existing policies to optimize while providing better solutions and contributions.

Trilogues have become 'normal' structures in European Union (EU) decision-making but their functioning, based on secluded decision-making, makes it difficult to understand how institutional positions are formed and managed and which actors are better positioned to influence policy outputs. These are, however, important questions because, first, a coherent position in trilogues (one that withstands the scrutiny of the Council) enhances the European Parliament's (EP) chances of achieving a favourable outcome following negotiation; second, because it has become more complicated to find a common position within the EP due to increased levels of politicisation and polarisation (especially in the form of Euroscepticism) in EU policy-making. Therefore, this article focuses on preparatory bodies preceding trilogues and the role they play in building Parliament's positions. With the shift of political conflict from plenary to committees and now to shadows meetings, the latter have become de facto decision-making bodies. Not only do they serve to mediate intra-institutional conflict but also to anticipate Council and Commission positions. This article compares the use of shadows meetings in politicised and non-politicised issues. With the use of ethnographic data provided by participant observation and elite interviews, we aim to provide explanations on how these new instruments serve to informally manage politicisation, focusing in particular on the advantages of insularity in highly publicised negotiations.

Following the 1929 Wall Street collapse, the initial response to the institutional failures and collapsing financial system was to allow the markets to self-correct, which led to a significant period of economic depression. In contrast the US (and UK) governments responded to the 2008 financial crisis with extra liquidity for the banking sector and a stimulus package, but why was there such a different response? Following a light touch approach to Bear Stearns and Lehmann's, it became clear that without greater intervention, the effect would become contagious throughout the financial system. One of the most important forms of intervention was Quantitative Easing (QE) and historically low interest rates. This study finds that QE substantially reduced the Equity Risk Premium on S&P equities through a 9.6% rise in prices, thus reducing returns. Consequentially, this drives portfolios to seek risker asset classes to make up for the shortfall in returns. This suggests that the combination of low interest rates and QE, when compared to expansion alone, has had a marked change on equity prices and ERP. Furthermore, there is evidence that regime shifts support these findings. Such unforeseen consequences in the equity markets is of great interest to policy makers when deciding on a response to such exceptional circumstances, and researchers investigating monetary policy responses to the next inevitable extreme financial crisis.

Following the 1929 Wall Street collapse, the initial response to the institutional failures and collapsing financial system was to allow the markets to self-correct, which led to a significant period of economic depression. In contrast the US (and UK) governments responded to the 2008 financial crisis with extra liquidity for the banking sector and a stimulus package, but why was there such a different response? Following a light touch approach to Bear Stearns and Lehmann's, it became clear that without greater intervention, the effect would become contagious throughout the financial system. One of the most important forms of intervention was Quantitative Easing (QE) and historically low interest rates. This study finds that QE substantially reduced the Equity Risk Premium on S&P equities through a 9.6% rise in prices, thus reducing returns. Consequentially, this drives portfolios to seek risker asset classes to make up for the shortfall in returns. This suggests that the combination of low interest rates and QE, when compared to expansion alone, has had a marked change on equity prices and ERP. Furthermore, there is evidence that regime shifts support these findings. Such unforeseen consequences in the equity markets is of great interest to policy makers when deciding on a response to such exceptional circumstances, and researchers investigating monetary policy responses to the next inevitable extreme financial crisis.

This article reflects on work as a radical-feminist adult educator and as part of a group of academics from 10 universities who have developed new national qualifications in the Adult Education Community and Training Sector (ACET) for Higher Education in South Africa. The qualification will respond to the training needs of Adult Education Community lecturers and practitioners, and thereby indirectly contribute to the education and training needs of the communities, unemployed adults and youth who require skills to find employment. In the design of this qualification we sought to ensure the inclusion in the qualification of the new policy requirements, critical transformative educational practices, and perspectives from community educators, as well as recent demands from students for a decolonised curriculum. Sometimes these frameworks are in contradiction to one another, particularly in a neo-liberal context in which education has a strong focus on the workplace. I provide evidence from a qualitative study on student motivations to study further that shows that whilst there is a concern with education for skills development to grow the economy, there are still present strong political motivations to learn on the part of students and therefore it is imperative to teach from all these standpoints.Keywords: context; critical learning; education policy; social justice orientation; student motivations

Commonly, the relationship between corporations and non-for profit organizations, such as foundations, think tanks and private research institutes, is analyzed in terms suggesting that when acting as funders corporations set the frames for the non-for profit organization who, in turn, not only mimics but also serves as to broadcast the views of its funder. Drawing on the case of the Swizz based foundation/think tank World Economic Forum and its corporate funders we scrutinize this relationship. We show that as an organization interested in global policy making it is of vital importance for the Forum to construct its own agency, not merely giving voice to its funder's views, and that it will do so drawing on the resources that the funders provide. Moreover, we submit that as organizations all partaking actors will endeavor to construct their own agency, oftentimes by drawing on the resources of others. In so doing, actors may have both overlapping and divergent interests. Evoking the Lévi-Strauss concept of the bricoleur, we analyze how the various and multifaceted priorities of corporations will not only be filtered by the Form, but it will also make use of the resources at hand for organizing forth own policy messages. The result is a complex and dynamic web of actors and voices.

Indicator systems can improve water governance by integrating and simplifying data on water resources. However, to our knowledge, no indicator systems have been comprehensively assessed against the water governance framework within which they operate. We assess the policy relevance of the Freshwater Health Index (FHI) to the governance frameworks of Lao PDR, Cambodia, and Viet Nam. These governance frameworks were chosen because the FHI has been applied to the transboundary Sesan, Srepok, and Sekong (3S) river basin, which traverses the three nations. We conduct an institutional analysis, assessing the FHI indicators against each nation&rsquo ; s relevant laws, plans, policies and strategies, as well as international agreements. The FHI indicators varied in their alignment with the 3S&rsquo ; s transboundary water governance framework. Ecosystem Vitality indicators, which measure environmental health, tended to show a greater alignment than Ecosystem Service indicators. The Governance and Stakeholders indicators, which assess aspects of the governance system, were highly relevant. Comparing the 3S FHI assessment results to the water governance framework provided a case for delivering environmental flows and headwater reforestation, and improving biodiversity protection and fish passage. The generally close alignment of FHI metrics with the 3S&rsquo ; s water governance frameworks shows that the FHI is a policy-relevant tool.

The role of adult education in the shaping and fostering of democratic citizens is prevalent in current transnational and national policy discussions; a significance which has been further infused by the past few years' historically high migration flows. This article focuses specifically on the role of adult education in shaping asylum seekers into "full" citizens in Sweden. Drawing on a poststructural discursive theorisation, the author analyses policy reports as well as interviews with project managers and leaders of study circles (a particular form of collaborative adult learning in Sweden) involved in a state-funded initiative called Svenska från dag ett [Swedish from Day One]. This programme emerged in the wake of the arrival of high numbers of asylum seekers in Sweden in the autumn of 2015 and onwards, providing them with an introduction to the Swedish language and to Swedish society. The author's analysis illustrates how a discourse on asylum seekers as "not yet citizens" emerges, where "they" still lack certain knowledge and capabilities deemed necessary to potentially become "full" citizens in Sweden. Such knowledge, besides language, concerns (Swedish) cultural and institutional (e.g. healthcare and taxation) knowledge. The article concludes by raising some questions regarding the way in which the need for country-specific language as a basis for inclusion is taken for granted. ; Funding agencies: Linkoping University; ABF (Arbetarnas bildningsforbund, the Swedish Workers Educational Association)

The article strives to go beyond the common understanding of China's BRI strategy as a set of Eurasian logistics corridors and related investment and transportation projects. Scrutinizing the five integration areas (wu tong), namely foreign policy, infrastructure, trade & economic, financial and humanitarian, one can come to the conclusion that it is a set of activities to support the "going out" of the Chinese commercial firms to the leading positions in various sectors of the world economy. Climbing up the value chain by the "national champions" is a necessary condition for China's entrance to the center of the world economy. The arena of action is the periphery and semi-periphery (so called "countries along the belt and road"), where China is gradually pushing out corporations of developed countries.In addition, the strengthening of China's status in the eyes of the international community and the formation of the image of a great power hold independent importance for the people and leadership. Assessing BRI as the next natural stage of China's foreign economic openness policy at the new stage of globalization and at the same time as a self-valuable tool for restoring the country's prestige on the world stage allows more accurate evaluate Chinese intentions in joint projects.

AbstractDecision makers such as employers and state occupational licensing officials are often encouraged or required to incorporate evidence of rehabilitation into hiring decisions when applicants have criminal records. Current policy movements at the local, state, and federal levels may increase the use of such individualized assessments. Yet little is known about which types of information these decision makers use, how they evaluate evidence, and how they ultimately make determinations. We examine a sample of 50 unarmed security guard licensing decisions in New York State using content analysis. We find that administrative law judges rely on a narrative framework to document whether applicants currently have a prosocial identity and merit licensure. Judges typically describe one of two prosocial identity narratives for successful applicants: The applicant demonstrates achieving meaningful change, or his or her criminal record represents an aberration. Two factors seem vital to these assessments: applicants' postconviction trustworthiness, as demonstrated through good conduct or inferred through positive appraisals, and credible testimony. In narrative explanations, personal responsibility and adult milestones are often discussed, reflecting a judicial nod to the notion of a "transition to adulthood." The results hold implications for scholars and policy makers examining employment barriers, stigma remediation, and collateral sanctions for individuals with criminal records.

AbstractUrban entrepreneurialism and neoliberal urban governance are assuming new forms under finance‐dominated accumulation. We examine and contribute to theorizing the mechanisms through which urban governance is financialized, taking as a case study JESSICA, one of the European Union's initiatives to implement an 'urban sensitive' policy for sustainable and integrated development. Like other initiatives promoting financialization, JESSICA deploys the logic of finance to select and fund urban social initiatives and development projects on the basis of their potential return on investment (ROI). Understanding this process requires placing questions of political economy—how urban governance is shaped by the broader political‐economic context—with questions of governmentality—how stakeholders are enrolled in and come to take for granted new governance initiatives. Following the multi‐scalar institutional infrastructure is crucial to understanding how this works. Taking a relational multi‐scalar approach, we trace how changes at the supranational scale filter down to shape urban policy selection and performance in Sofia, Bulgaria, where we document how ROI calculations conflict with social welfare priorities. Contrasts between the trajectory of financialization of urban governance in the European Union and the United States demonstrate how this is geographically variegated, shaped by the broader context/conjuncture within which such financialization is embedded.