Hasil untuk "Political institutions and public administration - Asia (Asian studies only)"

Menampilkan 20 dari ~8183583 hasil · dari CrossRef, DOAJ, Semantic Scholar

JSON API
DOAJ Open Access 2025
Persisting Patronage: Challenges to Breaking Gender Barriers in Thai Elections

Aim Sinpeng

The 2023 elections witnessed the highest number of women in national parliament in Thailand's history. What explains this sharp rise in women's political leadership in Thailand? Based on in-depth interviews with 18 women candidates and party executives across six political parties, this paper finds that party leadership and individual political entrepreneurship account for increased success rates of women candidates. Parties that adopt voluntary gender quota and champion diversity policies tend to have greater incentive to support women candidates to win. Yet, significant structural and institutional barriers remain, mostly notably the entrenched patronage system. Even in cases where there is strong party support for gender equity, male party leaders continue to dominate resources, networks and decisions regarding candidate selection. While the success of female MPs in the 2023 election provides promising evidence that the country is moving in the right direction toward greater female representation in parliament, major significant challenges remain.

International relations, Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2025
Digital Governance Policy Implementation Model Through Electronification of Land and Building Acquisition Fees (E-BPHTB) at the Baubau City Regional Revenue Agency

Rahmawati Rahmawati

The implementation of E-Government policies can improve policy performance through quality services utilizing digital-based information technology. The Baubau City Regional Revenue Agency utilizes technological developments by issuing the E-BPHTB Application. This application is implemented at BAPENDA to improve service performance in the field of taxation. The success of the implementation can be seen from the positive reactions shown by Taxpayers. Although many still have technological stuttering. This problem has not become serious, because BAPENDA Baubau City continues to strive to conduct socialization both directly and indirectly. This study adopts O'Jones' theory, the method used is qualitative descriptive research. Data collection techniques, namely by reducing which consists of; data reduction, and drawing conclusions. The results of the study indicate that the implementation of the Electronic policy (Land and Building Acquisition Fee) at Bapenda Baubau City is quite good, but not as expected: Organization in terms of budgeting, and methods are good but the human resources owned are still lacking, not adequate especially in the field of determination in the process of completing duties and functions. Interpretation related to the explanation of the substance and understanding of the objectives and targets of the E-BPHTB policy has not been as expected, even though it has received support for policies such as the PDRD Law, Regional Regulation No. 5 of 2011 concerning BPHTB as the basis for implementing the collection and management of BPHTB, public understanding is still low, only limited to socialization through electronic media and billboards, Standard Operating Procedures and work procedures for policies already have a measurable and transparent mechanism, the mechanism or procedure is very clear, this can be seen from the determination and processing of data through the E-BPHTB Application which is following the determination of BPHTB.

Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2024
A Methodology for State Studies: Assessing the Appropriateness of Causal Layered Analysis for Futures Studies of the State

Aboulfazl Delavari, Negar Ghanavati

IntroductionThe state, as one of the most sophisticated social phenomena, has been a central focus of philosophers and scholars for centuries. From ancient times to the present, philosophical reflections and empirical research have produced an extensive and rich body of literature on the nature, typology, structures, functions, and evolution of the state. Despite numerous forward-looking studies—whether examining the state as a general form of social organization or in its various manifestations across different societies and countries—it remains a vital area of inquiry that has consistently been on the research agenda. However, the related studies have largely adhered to conventional scientific approaches, such as positivism and interpretivism. While these methods have yielded valuable insights, they are often doomed to have been heavily influenced by ideological tendencies or theoretical preferences, leading to results that are not always accurate and desirable. As a different line of inquiry, the present research aimed to assess the appropriateness of causal layered analysis (CLA) for future studies of the state, hoping to capture its complex dimensions, characteristics, and transformations. As an effective analytical method, CLA has gained popularity in the Iranian scholarly community in recent years. However, the related studies sometimes display misunderstandings and oversimplifications in both the introduction and application of the method.  In some cases, the ontological and methodological distinctions between the four layers of CLA are not properly considered, and the method is neither accurately presented nor applied. There are also instances where CLA is mentioned only in the title, while other methods are used in the body of the research. To address these shortcomings, the present study aimed to introduce CLA, highlight its distinct features and capabilities compared to other approaches in future studies and demonstrate its suitability for future studies of the state. The main research question is, how suitable is CLA for future studies of the state? The study also sought to address three sub-questions as follows:  What are the components and techniques of CLA? How does CLA differ from other methods in future studies? And what capacities does CLA offer for future studies of the state?Materials and MethodsAs a descriptive inquiry, the current study intended to provide a detailed explanation of CLA, while also exploring the general characteristics of contemporary states. Additionally, it examined the appropriateness of applying CLA to futures studies of the state. The data was collected from scientific documents, including books and articles, and analyzed through an inferential approach.Results and DiscussionCLA was proposed to address the inadequacies of both evidential and interpretive approaches. It is based on the premise that human and social phenomena are highly complex, requiring at least four layers of investigation for a comprehensive understanding. The first layer, known as the litany, consists of the surface-level, everyday aspects of these phenomena, manifested in tangible dimensions and quantitative data. The second layer (the structural or systemic) covers more stable and general factors, including institutions, arrangements, and socioeconomic and political relations. The third is the discourse layer involving dominant worldviews and mentalities. Finally, the fourth layer (myths/metaphors) concerns the unconscious rooted in archetypes and myths. In CLA, each of these layers should be examined using a method appropriate to its nature. The first and second layers, being more objective, require objective data, quantitative methods, and statistical or structural analysis. In contrast, the third and fourth layers, which are more subjective, require qualitative data, interpretive strategies, and semantic analyses. Addressing all four dimensions and layers simultaneously, CLA has a great capacity for understanding both the current status and the objective and subjective factors influencing states' future, whether in general or within specific societies. The method offers a key advantage by encouraging researchers to move beyond one macro narrative to several different narratives, leading to a deeper and more reliable understanding of complex, multi-layered phenomena like political systems and states.ConclusionThe application of CLA can offer valuable insights into the state's direction, trends, and prospects. However, this method primarily addresses broad prospective studies and lacks specific techniques and tools for depicting accurate scenarios of possible, probable, and preferable futures. To address this gap, it is essential to use complementary methods such as retrospection, morphology, and trend research, in conjunction with future thinking techniques like driver analysis, visioning, and scenario building.

Political institutions and public administration (General), Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2023
Election Promises, Government Limitations, and Political Protests in Iran Case study: Rouhani's Second Government (August 2016-September 2017)

Abolfazl Delavari, Mohammad Rahbari

Rouhani’s promises and programs in the twelfth presidential election created a lot of expectations, especially among his supporters. However, after the victory, he confronted the frustration of many of his supporters and the dissatisfaction of many social groups. The question is how and by what factors this situation was created and what were the consequences. In this article, this question is answered based on an extended model of the theory of "relative deprivation" and by exploring the data available in cyberspace along with the documentary data. The findings of the article demonstrate that the second Rouhani's second administration, on the one hand, had created a high volume of expectations and demands, and on the other hand, from the first days of its establishment, faced increasing restrictions on the fulfillment of these expectations and demands. These constraints are due to several factors. Rising pressure from rival forces and institutions during the arrangement of the cabinet, the withdrawal of US from JCPOA and the escalation of sanctions and inconsistent and contradictory policies of the government, especially in the monetary and budgeting context, were among the most important factors. These factors have deepened the economic crisis, raised inflation, unemployment and poverty, and concerns of the lower and middle classes. This situation provoked a chain of social and political protests in the real world and in cyberspace, especially from January 2018 to August 2018. Although the protests were suppressed, they created political distrust and severe frustration among various groups over the Rouhani government's ability.

Political institutions and public administration (General), Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2023
Logistical power and logistical violence: lessons from China’s COVID experience

Biao Xiang

ABSTRACTThe Chinese government’s response to the COVID-19 pandemic can be broken into three stages – from denial in early 2020, to relatively successful management from March 2020 to March 2022, and finally to the disastrous zero-COVID policy from March until November 2022. The article traces this to a general trend in China since the 2010s, namely the state’s increasing concentration of “logistical power” (state and non-state actors’ capacity to generate social dynamics based on the coordination of mobility), which led to “logistical violence” (force that destroys social dynamics based on the state’s exclusive control over mobility). Informed by Hannah Arendt’s thought and based on my engagement in public discussion in China during and after COVID pandemic, I propose the concepts of “logistical power” and “logistical violence” in order to facilitate public reflections – in addition to providing academic explanations – about what the pandemic may mean for China’s future.

Political institutions and public administration - Asia (Asian studies only), Social sciences and state - Asia (Asian studies only)
DOAJ Open Access 2023
Performance Management Implementation in Local Government: Lessons from Recent International Literature

Prashina Mohangi, Farai Nyika

There is an increased focus on employee performance management by employers, as a tool of improving efficiency of resource allocation and usage in local governments around the world. In an era of instant communication and widely available information, communities demand quality service delivery and they are quick to show their frustrations if their expectations are not met. Performance management has also been shown to increase local government accountability and transparency. The purpose of this article was to review and analyze relevant recent international academic literature to uncover themes and lessons in performance management implementation. A document review, was conducted to determine which studies to include in the literature survey by identifying (1) those published in an English peer reviewed journals on Google Scholar, and (2) those focused on performance management (PM) from an international/global perspective. The literature was classified into themes. In addition to classifying the articles, the paper summarizes the major findings of literature. This study finds that there are many challenges experienced in the implementation of performance management and there tends to be a mismatch of expectations of what performance management means to employees and employers. Also, Politicians dominate the administrative/ bureaucratic arm of local government, frustrating the purpose of performance management. This article also provides recommendations on how to improve the nature of performance management implementation.

Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2022
The Memory. Sanl: A Quantitative Analysis of the Consolidated Database by Time and Place of Birth and Conscription

Valentina N. Vorobyova

Introduction. The article examines the four volumes of The Memory. Sanl from a quantitative perspective. The edition publishes an annotated list of ca. 34,500 Red Army soldiers and officers largely conscripted in the Kalmyk ASSR — and subsequently classified as KIAs and MIAs between 1941 and 1945. Goals. The paper attempts a quantitative analysis of somewhat consolidated database compiled from Kalmykia’s natives conscripted into the Soviet military forces in 1941–1945 — and contained in the four volumes of The Memory. Sanl. Materials and methods. The wide range of research methods employed includes both general scientific (synthesis, comparison, analysis, etc.) and statistical ones. Results. The insights into the database show the edition comprises quite a number of repetitions, mistakes and inaccuracies — mainly in spellings of personal names — which has required that corresponding corrections and revisions be introduced. The volumes mention a total of 26,458 KIAs and MIAs conscripted in the Kalmyk ASSR, at least half of them having been natives of Kalmykia. Furthermore, the consolidated list includes natives of other regions, primarily the bordering ones — Rostov Oblast, Stalingrad Oblast, and Ordzhonikidze Krai. The analysis by age shows the bulk of KIAs and MIAs from Kalmykia had been born between 1910 and 1924, since the latter were conscripted either prior to the war or during the earliest period when the Red Army was experiencing the severest casualties.

History of Asia, Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2020
Российско-монгольское сотрудничество в военной сфере (1930-е годы)

Лариса Будаевна Жабаева

Цель статьи — исследование российско-монгольского сотрудничества в военной сфере в 1930-е гг. Материалы. Работа основана на данных сборников документов и материалах Российского государственного архива социально-политической истории. Результаты и выводы. Показано, что в начале 1930-х гг. происходит обострение международной обстановки на Дальнем Востоке в связи с японской агрессией в Китае и оккупацией значительной части его территории. Во внешней политике Японии происходит активизация экспансионистских тенденций, нарастает стремление иметь территории на материке, соответственно возникает прямая угроза для Монголии, советских территорий. В 1930-е гг. развернулась череда регулярных встреч на высшем уровне между СССР и МНР. Значимыми для дальнейшего развития советско-монгольского военно-политического сотрудничества были переговоры в Кремле в ноябре 1934 г. Кремль, осуществляя стратегическое руководство, стал активно заниматься монгольскими делами. На советско-монгольских переговорах 27 ноября 1934 г. особо подчеркивалась жизненная необходимость для Монголии иметь сильную собственную армию, была обсуждена целесообразность подписания договоров о ненападении и взаимном уважении. Протокол о взаимной помощи между СССР и МНР от 12 марта 1936 г. задал новое глобальное направление межгосударственного сотрудничества, стратегического взаимодействия СССР и Монголии в условиях нарастания международной напряженности. Активные совместные военные действия против империалистической Японии в 1939 г. на Халхин-Голе, эффективная координация внешнеполитических шагов стали важным стабилизирующим фактором в регионе и являются одной из ярких страниц в истории межгосударственных отношений обоих государств.

History of Asia, Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2019
Analisis Kinerja Pendapatan Daerah Kabupaten Garut

Cepi Triana Safari

The implementation of regional autonomy and decentralization has implications for the broadening of regional authorities to regulate and manage regional revenues. The purpose of this study was to determine the performance of regional revenue in the Garut Regency’s statement of budget realization since 2013-2017 fiscal years.The theory that I use in this study is the theory of Mahmudi (2016) which states that to analyze the performance of regional revenue can be done by analyzing the variance (difference) revenue budget, analysis of revenue growth, and financial ratio analysis.The method used in this research is descriptive method with a qualitative approach.The results showed that the regional revenue performance of Garut Regency in the 2013-2017 fiscal years based on the analysis of variance (difference) of the revenue budget was considered to be poor and then based on revenue growth was considered quite good. The regional revenue performance of Garut Regency 2013-2017 fiscal years based on the degree of decentralization ratio is considered less, based on the regional financial dependency ratio is still considered very high, and based on regional financial independence ratios was considered very low and included in the pattern of instructive relations.

Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2017
Moral Dilemma in Interaction of International Interested States and the United Nations (A Case Study: Removal of “Saudi-led Coalition” from the List of Violators of the Rights of Children

Seyed Ali Mahmoudi

The subject of this article is about the decision of Ban Ki-Moon, the former secretary general of the United Nations in relation to the threat of Saudi Arabia to stop all its financial support to the United Nations, if the secretary general does not remove Saudi-led Coalition from the annex I of his annual report (2016) to Security Council. In his report, the secretary general explained the fact of killing and disabling children, and military attacks to schools and hospitals in Yemen by coalition. My attempt is to evaluate the decision of the secretary general on this issue by using conceptual analysis and critical evaluation as a methodology, regarding a dilemma of the moral interference on the basis of deontological ethics. In fact the secretary general confronted a dilemma concerning two options in this regard: first removing coalition from the report and preventing Saudis to stop their support to the United Nations; second, avoidance of removing coalition and confronting execution of the threat of this country. He chose the first option.    Based upon deontological ethics, in my view, assessment of the decision of secretary general indicates that although he has committed immoral deed by removing the name of coalition from the report, nevertheless through preventing Saudi Arabia from executing its threat, his decision is in conformity with deontological ethics. Conversely, measures taken by Saudi Arabia and other member states of coalition using pressure and threat against the United Nations indicate immoral behavior, in addition to their individualist acts and disintegration of these countries regarding their international obligations as the members of the United Nations.

Political institutions and public administration (General), Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2015
Pokok-Pokok Pikiran Perbaikan Sistem Manajemen SDM PNS di Indonesia

Yeremias T Keban

In the recentyears, as the result of reformation movement, there is an increaringpressure on the government side to reform their bureaucrats to fulfil the demand of the general public: to get better public services. To realise the public's demand, therefore, Indonesian government should reform their human resources management rystem in order to realise the creation of accountable, transparent, and responsive civil servant in Indonesia. To do so, in this article the author suggests that Indonesian government should adopt good governanceprincipks in managing their employees. How the adoption should be done has been described in greater detail through out this article.

Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2015
After Indonesia’s Ratification: The ASEAN Agreement on Transboundary Haze Pollution and Its Effectiveness As a Regional Environmental Governance Tool

Daniel Heilmann

On 20 January 2015 Indonesia deposited its instrument of ratification for the ASEAN Agreement on Transboundary Haze Pollution with the ASEAN Secretariat, becoming the last ASEAN member state to join the treaty. Haze pollution poses a serious health threat to the people of Indonesia, Singapore and Malaysia, and for decades haze pollution has been a highly contentious issue among ASEAN member states. This article argues that Indonesia’s ratification will not be an immediate game changer. The mechanisms of the agreement are too weak to contribute much to a reduction of haze pollution in the region. The agreement is designed according to the ASEAN way: a non-binding approach that is based on the principles of state sovereignty and non-intervention. This makes it unlikely that the agreement itself will bring about change, even now that all ASEAN member states have ratified it.

International relations, Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2014
Social Movements in Southeast Asia and Latin America

Iqra Anugrah

Three recent works – Social Activism in Southeast Asia, Social Movements in Latin America: Neoliberalism and Popular Resistance, and Southeast Asia and the Civil Society Gaze: Scoping a Contested Concept in Cambodia and Vietnam – provide a timely update on the contemporary landscape of social movements in Southeast Asia and Latin America. These works are also relevant for broader theoretical discussions on social movements and provide a basis for future inter-regional comparative studies.

International relations, Political institutions and public administration - Asia (Asian studies only)
DOAJ Open Access 2014
Life Satisfaction in China 2013: A Survey Study in Two Main Chinese Cities

Baohua Zhou, Bofei Zheng, Shuanglong Li et al.

The Chinese economic growth rate has been much higher than many countries of the world for many years now. Nowadays, China is experiencing significant economic transformation and structural adjustment. Its speed of development is slowing, and housing and commodity prices are slowly rising. Consequently, a series of economic and social problems have come into being. Under these circumstances, how satisfied are Chinese people on the seven aspects of daily living such as Housing Situation, Household Income, Health, Family Life, Food, Human Relations and Job? The Media and Public Opinion Research Center of Fudan University (FMORC) conducted a phone survey of 606 people living in Beijing, the capital and political and cultural center of China, and Shanghai, the Chinese economic center. The survey results show that the overall satisfaction of Chinese people with their daily life is high. The levels of Family Life and Human Relations are on the top, those of Food, Health and Jobs are listed from the third to the fifth, and satisfaction levels of their Housing Situation and Household Income are on the bottom. The satisfaction levels of males with their Family Life and Health are higher than those of females. Age has a significantly negative correlation with satisfaction with personal health. Monthly income has positive relationships with four aspects of daily life - house income, job, house situation, and family life. Owning a house in cities is another important factor that influences satisfaction with the house situation, house income, food, and family life. Shanghai residents also show higher satisfaction with their health than Beijing residents.

Political science (General), Political institutions and public administration - Asia (Asian studies only)
S2 Open Access 2013
Tax Morale and Its Effect on Taxpayers’ Compliance to Tax Policies of the Nigerian Government

Akan David Chucks

Tax morale and its effect on taxpayers’ compliance to the tax policies of the Nigerian government was investigated. The aim of this research is to bring to bare the reason for low tax compliance in Nigeria. Primary data via structured questionnaire was used. The data were regressed using statistical package for social sciences (SPSS16). The result showed that social norms, attitude towards government, tax evasion and tax avoidance have significant effect on tax morale. On the other hand, there is no significant effect of attitude towards legal system and traditional institutions on tax morale. We also established a significant positive effect of tax morale on tax compliance. The researcher therefore recommended that, tax payers should be educated to know their obligation as far as tax is concerned. The younger generation should also be educated on the need to pay tax correctly if the future of tax obedience is anything to go by. The Monarchs should also help in ensuring that their subjects obey the law of the land viz a viz tax compliance. Finally, tax payer’s monies should be used for the right purpose. Nigeria is governed by a Federal system and the government’s fiscal power is based on a three-tier tax structure divided among the Federal, State, and Local governments, each of which has different tax jurisdictions. The Nigerian tax system is lopsided. The federal government controls all the major sources of revenue like import and excise duties, mining rents and royalties, petroleum profit tax and company income tax, value added tax among other revenue sources. State and local government taxes are minimal, hence, this limits their ability to raise independent revenue and so they depend solely on allocation from Federation Account. The role of taxation in economic development is controversial. Plausibly, the concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences Oboh et al (2012). Within the context of Africa, tax, a concept as old as mankind can be described as an amount, effort, contribution or service rendered either in kind (i.e. goat, cow, farm produce, clearing of grass etc.) or monetary value (i.e. cash) contributed into a common purse for the running of the society. According to Omotoso (2001), in his definition of the modern taxes, defined tax as a compulsory charge imposed by a public authority on the income of individuals and companies as stipulated by the government decrees, acts or cases laws irrespective of the exact amount of services rendered to the payer in return. Thus, taxes constitute the principal source of government revenue and the beauty of any government is for its citizen to voluntarily execute their tax obligations without much coercion and harassment. I. Statement Of Research Problem Low tax compliance is a matter of serious concern in many developing countries. This is because it limits the capacity of government to raise revenue for developmental purposes (Torgler, 2003). This implies that the higher the revenue, the more likely government will put in place developmental plans for the enhancement of the living standard of the people. This is because when people pay taxes more revenue accrues to the government. The major problem of this research therefore, is to determine the effect of tax morale on the taxpayer in compliance with tax policies of government as a useful avenue for revenue generation. There are limits for a government to increase compliance using traditional policies such as audits and fines. Therefore, if the government can influence a norm, tax evasion can be reduced by policy activities. Most researchers on tax compliance such as (Torgler, 2003), (McBarnet, 2003) and (Murphy and Harris, 2007). focused their attention on the Western World and some Asian countries. Socio-cultural factors are important components in the lives of a people and given the deep-rooted and pervasiveness of these in the Nigerian societies, there is a clear need for more empirical research on the factors involved. It is therefore, the focus of this study to subject tax compliance to empirical analysis in the Nigerian context. Tax Morale And Its Effect On Taxpayers’ Compliance To Tax Policies Of The Nigerian Government www.iosrjournals.org 36 | Page II. Objectives Of The Study The general objective of this study is to determine the effect of Tax Morale on the taxpayer in compliance with tax policies of government in Nigeria. In doing so, it seeks to: i Determine the extent of tax morale on the tax payer and its effect on tax compliance. ii Ascertain the effect of trust in government on tax compliance. iii Examine the effect of Nigerian Traditional Institution on tax morale of tax payers. iv Determine the effect of cultural norms on the tax payers‟ morale. v Ascertain the tax payer‟s confidence in the legal system on tax morale. Research Questions This study is an effort at understanding the effect of tax morale on tax compliance in the Nigerian context. Therefore, the study is hinged on the following questions; i What is the effect of tax morale on taxpayer‟s compliance? ii Will trust in government affect tax compliance? iii To what extent has confidence in the legal system affect tax compliance? iv What is the relationship between Traditional Institution and tax morale? v To what extent has social norms affect tax morale? HYPOTHESES Hypotheses are assumptions on which a researcher bases his investigation and on the basis of which a confirmation of the assumed conditions are tested and validated. The hypothesis on which this research study is based are stated in null form as follows: HYPOTHESES I Hο; Tax Morale has no significant effect on tax payer compliance. HI: Tax Morale has a significant effect on tax payer‟s compliance. HYPOTHESES II Ho; There is no significant relationship between trust in government and tax compliance. HI: There is a significant relationship between trust in government and tax compliance. HYPOTHESES III Ho; There is no significant relationship between the Nigerian Traditional Institution and tax compliance. HI: There is significant relationship between the Nigerian Traditional Institution and tax compliance. HYPOTHESES IV Ho; There is no significant relationship between taxpayers cultural norms and the extent of their tax compliance HI: There is no significant relationship between taxpayers cultural norms and the extent of their tax compliance HYPOTHESES V Ho; There is no significant relationship between the tax payers‟ confidence in the legal system and tax compliance. HI: There is no significant relationship between the tax payers‟ confidence in the legal system and tax compliance. Scope And Limitation Of Study This study is limited to the study of organizations in the public, private and informal sectors of the Nigerian economy. These organizations are selected because they are duly registered with the Federal Inland Revenue Service and the Lagos State Internal Revenue Service for Pay As You Earn (PAYE). Further, the notes to their audited accounts show that, there has never been any negative report regarding tax evasion or tax avoidance. The limitation of this study, however, is in the area of methodological constraints in terms of which type of analytical technique is most appropriate for the work. In addition, because of funds and time constraint, the work is further limited to the selected organizations. III. Literature Review History of Taxation in Nigeria Recent Tax Trend in Nigeria The Nigerian tax system is lopsided, and dominated by oil revenue. The most viable taxes are under the control of the Federal government while the lower tiers are responsible for the less buoyant ones. Nigeria is governed by a federal system, hence its fiscal operations also adhere to this system. This has serious implications on how the tax system is managed in the country. In Nigeria, the government‟s fiscal power is Tax Morale And Its Effect On Taxpayers’ Compliance To Tax Policies Of The Nigerian Government www.iosrjournals.org 37 | Page based on a three-tier tax structure divided among the Federal, State, and Local governments, each of which has different tax jurisdictions. As of 2002, about 40 (forty) different taxes and levies are shared by all three levels of government (Odusola, 2006). The first notable change in this modern trend was the Income Tax Management (Uniform Taxation Provisions) Decree No 7 of 1975. This unified reliefs and rates throughout the country, thus, resolving to some extent, the proliferation of various tax laws in the different states of the Federation. The 1979 constitution vested the power to legislate on the taxation of income, profits and gains in the Federal Government with the effect that the various State tax laws were deemed to have become Federal tax laws. Subsequently, politics and sentiments dictated the action of Government. Pool tax, development rates, community tax and cattle tax were abolished even in States where it eventually became difficult, if not impossible, to pay workers‟ salaries, due to political expediency. But as a result of the oil glut and subsequent decline in Federal Revenue and Statutory Allocation, many states hurriedly passed Sales Tax Laws in order to increase internally generated revenue. The oil glut did not abate even after the civilian administration was overthrown by the Military on 31 December, 1983. The Military Government that took over on 31 December,1983 inherited substantial decline in the main revenue source of the nation, which is oil. Therefore, the various state governments were encouraged to find ways of increasing internally generated revenue. The first step was a nationwide reorganization of the Revenue Department and the declaration of an open war, unprecedented in the history of taxation in Nigeria, on the social evil known as „tax evasion‟. In 1985, the Federal Military Government promulgated the Miscellaneous Taxation Pr

5 sitasi en Business
S2 Open Access 2013
Civil Military Operations (CMO) in the Philippines: Examining Battlespace Management in the Past and the Present

D. R. Russell

Background The Armed Forces of the Philippines (AFP) continues to be locked in a drawn out war against insurgencies, namely coming from two armed fronts: the communists and the Muslim separatists. As part of its counterinsurgency (COIN) program, the AFP has utilized non-traditional military activities such as civic action, public affairs, and psychological operations to deal with the complexities emanating from the socio-economic and political dimensions of the insurgency. Now, collectively known as Civil Military Operations (CMO), in its nascent form, it first appeared during the American colonial period. The modern foundations nonetheless can be traced back to the early 1950s when it was developed as the left-hand approach (activities to persuade and influence) along with the right-hand approach (coercive force). The succeeding decades have maintained this formula in varying degrees in almost all of the AFP’s military campaigns. Nevertheless, it was only in 2006 that CMO was institutionalized for the first time. Statement of the Problem CMO is neither a new operation nor concept. The Philippine military is one of the few remaining militaries in Southeast Asia that devotes most of its resources to internal security operations and has integrated components of CMO in almost all of its major military campaigns. Despite the AFP’s long experience in CMO, it remains one of the most poorly understood operations within the military. Due to its “unmilitary-like” characteristics, it was considered to be mere adjunct to combat, and associated more with developmental work rather than a force multiplier. Even when it was employed to improve the outcome of military operations, CMO has often been eclipsed by the military’s proclivity to conduct what they are trained for or know best, which is to plan for and execute lethal force. Yet, there were instances in history where CMO registered success and contributed to the overall COIN effort. What frustrated the future application of CMO was that these capabilities were not developed progressively, but rather, they were forgotten and only relearned only when the security situation took a turn for the worse. In partial response to the aforementioned issues, the AFP institutionalized CMO in 2006, giving it recognition as an independent military operation and providing it with a doctrine. Objectives The main objective of the thesis is to examine and assess CMO in past and current COIN operations in the Philippines. It ultimately seeks to answer the questions, why it was successful in certain campaigns and why it was not in other campaigns. As the institutionalization of CMO in 2006 was considered to be turning point for the operation, a case study was conducted in Western Mindanao to determine whether institutionalization has improved the application of CMO on the ground. Framework. Given the challenges identified in understanding CMO because of its “un-military” characteristics, it was deemed necessary to put into clearer perspective on what CMO is and how it is an inseparable component of COIN warfare before evaluating its effects in the Philippines’ military operational environment. The conceptual framework used in this thesis is based on the theory that CMO is a form of maneuver warfare that helps the counterinsurgent reach the depth of the insurgent battlespace. The depth in this study primarily focuses on the populated areas in which the insurgents derive their sustenance and support. Using this as a framework to guide the thesis, the investigation then proceeds to examine the development of CMO in Philippine history and assess its effects in its various campaigns. Findings Based on the framework used, it was discovered that CMO demonstrated its best effects, especially at an operational and tactical level, when it was applied based on the principles of maneuver warfare. It was also uncovered that the institutionalization of CMO in 2006 has helped clarify its nebulous positioning in military operations and improve its overall application. Moreover, there was ample evidence to show from the case study conducted in Western Mindanao, that some of the success registered in fighting internal threat groups was because institutionalization has added intellectual rigor to CMO. Therefore, soldiers out on the field had a better understanding on the more complex-side of CMO, which was using CMO as a form of maneuver to manage the populated depth of the insurgent battlespace. Structure of the thesis Part one of this thesis (chapters 2 and 3) provides an overview on CMO (history and general understanding), which is followed by providing the conceptual framework that will be used. Part 2 (chapter 4) focuses on the history of CMO in the Philippines. It begins with the emergence of these practices during the American colonial era and ends with the administration of Joseph Estrada (1998-2001). Part 3 (chapter 5-7) focuses on CMO in the process of institutionalization and its aftermath. To provide a closer look on its effects, a case study is used to examine its application on the ground. Part 4 (chapter 8) seeks to summarize and analyze findings.

2 sitasi en Engineering

Halaman 27 dari 409180