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1. |
Record Nr. |
UNINA9910917194903321 |
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Autore |
Astroulakis Nikos |
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Titolo |
Development Ethics : Political Economy and Morality / / by Nikos Astroulakis, Nikolaos Karagiannis |
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Pubbl/distr/stampa |
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Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2024 |
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ISBN |
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9783031754760 |
9783031754753 |
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Edizione |
[1st ed. 2024.] |
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Descrizione fisica |
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1 online resource (319 pages) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Development economics |
Schools of economics |
Economic development |
Development Economics |
Heterodox Economics |
Economic Growth |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Chapter 1: Introduction -- Chapter 2: The Foundation of Development Ethics -- Chapter 3: The Analytical Framework -- Chapter 4: The Meta-Ethical Basis of International Development and the Development Ethics Alternative -- Chapter 5: The Normative-Ethical Basis of International Development and the Development Ethics Alternative -- Chapter 6: The Applied-Ethical Basis of International Development and the Development Ethics Alternative -- Chapter 7: Conclusion: Neoliberalism in International Development and the Comprehensive Development Ethics Alternative. |
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Sommario/riassunto |
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"An insightful and timely integration of ethical principles into the field of international development, this book challenges the dominance of economic paradigms using a comprehensive ethical framework." -Ceyhun Elgin, Professor, Department of Economics, Boğaziçi University This book provides a fresh perspective on international development. By integrating ethical concepts and moral philosophy with political economy, Nikos Astroulakis and Nikolaos Karagiannis explore three |
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levels of ethical analysis: meta-ethical, normative ethical, and applied ethical. This approach underscores the importance of ethics in shaping development goals and strategies tailored to an individual society. The book uses a framework rooted in heterodox political economy to redefine what it means to be a "good society." It challenges conventional economic models and proposes development ethics as a compelling alternative. Readers will discover new ways to understand the purpose of development and innovative methods to evaluate its success. Development Ethics explains how ethical principles can transform development policies, making it an essential read for those committed to building a more just and equitable world. Nikos Astroulakis is an economist at the Tax and Customs Academy of the Greek Independent Authority for Public Revenue and an adjunct professor at the Hellenic Open University in Greece. His research focuses on development ethics within a political economy context. Nikolaos Karagiannis is Professor of Economics at Winston-Salem State University, North Carolina; a Research Scholar at the Global Institute for Sustainable Prosperity; an invited visiting scholar at the University of Cambridge, England; and the co-editor of American Review of Political Economy. His research areas include economic development, macroeconomic policy analysis, and public sector economics. |
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2. |
Record Nr. |
UNINA9910985838503321 |
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Autore |
Budziarek Magdalena |
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Titolo |
Charakter prawny i funkcja poboru podatku przez płatnika w szczególności w świetle art. 84 i 31 ust. 3 Konstytucji / Magdalena Budziarek |
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Pubbl/distr/stampa |
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Łódź [Poland], : Wydawnictwo Uniwersytetu Łódzkiego, 2018 |
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ISBN |
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Descrizione fisica |
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1 online resource (1 p. 234) |
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Collana |
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Soggetti |
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Economy |
Law, Constitution, Jurisprudence |
Constitutional law |
Law on Economics |
Finance, Public |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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The dissertation is devoted to the legal character and the role of the withholding agent in tax collection (in particular in the light of Articles 84 and 31 sec. 3 of the Constitution). The purpose of the research conducted as part of the dissertation was – firstly – to determine the characteristics of the withholding agent’s major institutions, which were given the most attention, and – secondly ‒ to determine the proper relationship between the withholding agent’s duties and the payer's obligations, and thus the proper way of regulating his duties. //Monografia dotyczy istoty i charakteru prawnego obowiązków płatniczych. Mimo iż instytucji płatnika poświęcono w doktrynie wiele uwagi, poza zakresem zainteresowania nauki prawa podatkowego pozostała kwestia swobody, a wręcz dowolności ustawodawcy w nakładaniu obowiązków płatniczych na kolejne kategorie podmiotów czy też kwestie uciążliwości obowiązków płatnika oraz „stopnia” dolegliwości jego odpowiedzialności. Nie dostrzegano, że obecnie pozycja płatnika jest w istocie zrównana z pozycją |
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podatnika, choć ich obowiązki na gruncie art. 84 Konstytucji Rzeczypospolitej Polskiej i przedmiot odpowiedzialności są inne. Doniosłość tych kwestii - w powiązaniu z powszechnością i powtarzalnością powstawania obowiązków płatnika - uzasadniały podjęcie nowych badań instytucji płatnika. Publikacja jest adresowana nie tylko do pracodawców, podmiotów wypłacających należności podlegające opodatkowaniu PIT i CIT, notariuszy, organów egzekucyjnych, komorników sądowych, lecz także do doradców podatkowych, adwokatów i radców prawnych prowadzących sprawy związane z wykonywaniem obowiązków płatniczych. |
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