Browsing by Subject "vero"

Synoptisissa evankeliumeissa esiintyy perikooppi, jossa Jeesukselta kysytään, onko oikein maksaa veroa Rooman keisarille (Matt. 22:15–22; Mark. 12:13–17; Luuk. 20:20–26). Uudemmassa tutkimuksessa tässä perikoopissa on nähty piilotettua kritiikkiä Rooman imperiumia kohtaan. Tällaisen tulkinnan tueksi on esitetty sosiaalitieteellisiä malleja, joiden mukaan verotus ensimmäisen vuosisadan Palestiinassa oli kohtuuttoman raskasta ja sortavaa, mikä johti vastarintaan. Veronmaksukysymyksen ajatellaan kumpuavan tästä tilanteesta. Tässä tutkimuksessa haastetaan imperiumikriitinen lukutapa veronmaksuperikoopin osalta. Tavoitteena on kyseenalaistaa se sosiaalinen konteksti, joka perikoopin taustalle on sosiaalitieteellisten mallien avulla luotu ja josta veronmaksukysymyksen on nähty kumpuavan. Tutkimuksessa osoitetaan, että tämä konteksti ei ole riittävän uskottava veronmaksuperikoopin tulkinnan lähtökohdaksi, kun sitä tarkastellaan aikalaislähteiden valossa. Tärkeimmät lähteet ovat historioitsija Flavius Josefuksen teokset, etenkin Juutalaissodan historia ja Juutalaisten muinaisajat, joihin myös kritisoitavat tutkijat tukeutuvat paljon. Tutkimuksessa osoitetaan, että lähteiden perusteella verotus ei vaikuta olleen niin riistävää, kuin K.C. Hanson ja Douglas E. Oakman väittävät, eikä Josefuksen teoksissa esiintyvillä lainsuojattomilla ole todennäköisesti mitään tekemistä verotuksen tai sen raskauden kanssa. Tutkimuksessa tarkastellaan myös Josefuksen kuvausta Juudas Galilealaisen vuoden 6 jaa. verokapinasta, johon viitataan toistuvasti veronmaksuperikooppia koskevassa tutkimuksessa ja etenkin imperiumikriittisessä tulkinnassa. Tutkimuksessa osoitetaan, että tapaus ei ole historiallisesti täysin uskottava, minkä vuoksi siihen on tulkinnassa viitattava varauksella. Lisäksi Juudaksen kapinan taustalla ei ole verotuksen sortavuus, vaan ensimmäisen käskyn tulkinta. Kun veronmaksuperikooppia tarkastellaan osana kunkin evankeliumin kokonaiskertomusta, käy ilmi, että kyse on juutalaisuuden sisäisestä kysymyksestä, eikä Rooman ja verotuksen kritisoimisesta. Kysymys on osa jaksoa, jossa juutalaiset johtohahmot haastavat Jeesuksen valtuudet opettaa ja tulkita kirjoituksia. Samalla evankeliumit todistavat, että toisin kuin Jeesuksen vastustajat yrittävät osoittaa, Jeesus opettaa Jumalasta totuudellisesti. Jeesus ei kiellä veronmaksua, koska Rooman keisari ei ole vakavasti otettava haastaja Jumalan suvereniteetille. Tämä imperiumikriittinen näkökulma ei kuitenkaan ole evankeliumien keskiössä, vaan syntyy sivutuotteena niiden kokonaissanomasta.

The use of biofuels has been considered as a carbon neutral activity. It is based to the assumption that after harvest grows new forest that sequester the carbon that was released earlier. In that case the new forest should grow very fast. The time frame between release and sequestration is however many decades. Also using forest biomass in energy production decreases forest carbon stock. There are numerous researches done of this subject that are natural science that haven’t taken in account the economic side. My aim is to examine and compare the studies with and without the economic point of view. The method is literature survey and comparison of practices in economics and natural science to study carbon neutrality in the use of forest resources. The literature of this subject are multidisclipinary and I have tried to separate economic studies from others according to most relevant analyses and theoretical framework. In the studies there were wide consenus that use of forest resources can’t be considered as a carbon neutral activity. Also there were solid consensus that carbon sequestration increases as forests grow, thus longer rotation period increases carbon sequestration. The studies of natural science was focused among other things for payback times and climate warming. In economics the studies focused for example political management instruments like tax and subsidies. It’s necessary to include economics to the studies because they give more realistic results and guidelines to politics. Without economic aspect it’s hard to make plausible statements to political decisions. The studies of natural science are yet beneficial although they wont alone help for making political decisions. Both economic and natural scientific studies can use information over the branch of science. That’s why it is important to adapt analysis and information to support studies in own branch of science.

This study provides an analysis on the role of communications in enhancing tax compliance from building an overall view of OECD’s Forum of Tax Administration’s member countries’ tax administrations’ perceptions about communications’ role on improving tax compliance. Prior to this study, there was no comprehensive view about the state of communications in the aforementioned countries. This study examines the perceptions of tax administration communications departments on whether tax compliance can be improved by means of communication. In the recent tax-related theories, there are two ways of encouraging the payment of taxes: coercive power and trust. According to theories, trust can be increased by the transparency that modern government communication is nowadays very much aimed towards. The tax communication units of OECD’s Forum of Tax Administrations' member countries' tax administrations were viewed in regards of organisational factors, communication practices and strategic approaches. This study has been carried out as a quantitative observational study targeting the members of the aforementioned network. An online survey was used to collect the data and was sent to the member countries in 2017 and 2018. This way it was possible to gain further insight with the year-by-year comparison. In addition, the data obtained through the survey was compared to other materials such as the OECD's Tax Administration Series. Key concepts and theories are related to tax compliance, government communication as well as transparency and trust. One of the key findings of the study is that the size of the tax administrations does not have impact on communications departments’ perceptions or activities on enhancing tax compliance with communications. Seems that tax administrations have not been able to leverage the economics of scale communications-wise. All of the tax administrations perceived their communications to be successful despite the variance in their actual performance within strategic goals, usage of different media channels or monitoring their performance. However, tax administrations’ attitudes towards transparency have moved in a positive direction within one year. According to the results, communication measurements are underutilised, as they could be reflected more with the goals and directions of communication strategies. The link between strategic objectives and practice is broken, despite the fact that tax administrations use a wide range of different service channels, marketing communicational tools as well as social networks when communicating towards tax payers and stakeholders. With this in mind, it can be said that on a general level, tax administrations are well prepared for the challenges of the new information age and its pressures for more transparency, but do not necessarily have the optimal organisational setting for it yet.