Suchergebnisse

Die Studie umfaßt eine Untersuchung des Familienlastenausgleichs im engeren Sinne, d.h. familienspezifische steuerliche Leistungen und das Kindergeld. Verschiedene Beschlüsse des BVG werden in diesem Zusammenhang analysiert. Dabei zeigt sich, daß eine Strukturreform der Familienbesteuerung bisher ausgeblieben ist. Das BVG hat entschieden, daß leere Haushaltskassen den Staat in sozialpolitischer Hinsicht nicht von der gerechten Verteilung der Lasten entbindet. Als Entscheidungsgrundlage dienten die gestaltenden Prinzipien des Sozialrechts sowie der Grundsatz der Leistungsfähigkeit des Steuerpflichtigen. Es wurde nachdrücklich festgestellt, daß Kindererziehung die Leistungsfähigkeit gegenüber Kinderlosen herabsetzt. Diese materielle Schwächung muß vom Staat steuerlich begünstigt werden. Primär- und Sekundärquellen wurden verwertet. (ICB)

O artigo tem como proposta enfocar os vinte anos (1993/94 a 2013/14) de iniciativas de inclusão digital e de projetos e programas de governo eletrônico no Brasil. Este rápido balanço busca contribuir para o debate sobre os desafios da comunicação pública de responsabilidade governamental, em sua relação com a cidadania e a democracia. Para isso, desenvolve-se com base em três procedimentos metodológicos: uma pesquisa documental, uma revisão de literatura e a construção e análise de séries históricas de dados selecionados dentro da base disponibilizada pelo Centro de Estudos sobre as Tecnologias da Informação e da Comunicação (CETIC.Br).

Syrian nationals are not only the largest refugee group in Germany but also the third largest group of foreigners living in Germany. The naturalization trend among this group has been very pronounced in the last two years and is expected to increase sharply in the coming years. However, little is known about their political interest in German politics.1 Given the importance of "political interest" as an indicator of social integration and future active citizenship, this paper examines the extent to which Syrian refugees are interested in German politics and how local conditions at the time of arrival influence refugees' interest in German politics. We focus on three dimensions of the neighborhood context theory (social networks, economic situation, and political environment) in combination with traditional political participation theory. The empirical strategy relies on the exogenous allocation of refugees across federal states, which can be used to identify the effect of local characteristics on refugees' political interest. We use in our analysis a nationally representative sample in Germany (IAB-BAMF-SOEP-Refugee-Sample). Our findings suggest that ethnic social networks play a significant role in boosting newly arrived refugees' interest in German politics. Moreover, a higher unemployment rate among the foreign population is associated with an increase in political interest among Syrian refugees. We also confirm that a high political interest among the native population in Germany leads to a higher political interest among Syrian refugees. These results show that more attention needs to be paid to the integration of Syrian refugees and underline the need to reassess the efficiency of the distribution policy for Syrian refugees.