سی حرفی ۔۸
(تن بیتاں وچ مکمل)
الف
آماہی، ’ب‘ بہت تھکی، ت تاہنگ تیری پئی مار دی اے
ث
ثابتی نہیں، ’ج‘ جگر باہجوں، ’ح‘ حالت گئی گھر بار دی اے
خ
خوشی گئی، ’د‘ دکھ بہتے، ’ذ‘ ذکر تے فکر سب یار دی اے
ر
رب وارث، ’ز‘ زاریاں دا، ’س‘ سک حنیف دیدار دی اے
ش
شوق لگا، ’ص‘ صادقاں دا، ’ض‘ ضعف نہیں کجھ نتار دا اے
ط
طوق پیا، ’ظ‘ ظالماں دا، ’ع‘ عاشقاں ہانگرا دار دا اے
غ
غم لگا، ’ف‘ فکر ڈاہڈا، ’ق‘ قسم مینوں شوق یار دا اے
ک
کون کٹے، ’ل‘ لکھ دتا،’م‘ مویاں نوں یار کیوں مار دا اے
ن
نیہہ ڈونگھی، چڑھی گھٹ کالی، اساں لنگھنا پہلڑے پور یارو
و
واہ کوئی نہیں، ہور راہ کوئی نہیں، ’ہ‘ ہڑ دا سماں ضرور یارو
لا
لا مکان دا پتہ دسے، ’ی‘ یاد نہ مان غرور یارو
ے
یار حنیف بھلائی دنیا، کیڈ پائے نیں عشق فتور یارو
سی حرفی۔۹
(ہک بیت وچ اٹھ حرف)
الف
الٰہی، میل ماہی نوں، ’ب‘ برے دن آئے نیں
ت
تلوار برہوں دی لٹکے، ’ث‘ ثواب کمائے نیں
ج
جوانی آخر فانی، ’ح‘حائل غم آئے نیں
خ
خوف حنیف وچھوڑے اندر، ’د‘ دکھاں دے سائے نیں
ذ
ذکر تیرے وچ رہندی، ’ر‘ رخ ویکھاں ماہی دا
ز
زیارت لکھ ثواباں، ’س‘ سوہنا چن چاہی دا
ش
شوخاں دے ناز نہورے، ’ص‘ صفا دل چاہی دا
ض
ضدی سنگ دل حنیف اے، مان حسن دی شاہی دا
ط
طواف کریں دن راتیں، ’ظ‘ ظالم کوئی خبر نہیوں
ع
عشق دے کٹھے عاشق، ’غ‘ غصہ تے جبر نہیوں
ف
فائدہ کی شکویاں سندا، ’ق‘ قسمت وچ اجر نہیوں
ک
کتھے چھڈ گیوں ماہی، کجھ حنیف نوں صبر نہیوں
ل
The examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens.
Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.
The South Asian subcontinent has an unmatched geo-strategic salience. On the lateral plane it connects the Middle East with the Far East and on the longitudinal axis it is the gateway to the Indian Ocean for Russia, China and Central Asia. As a landmass, it dominates the oil routes from the Persian Gulf to the Bay of Bengal. It is also important because one fifth of the humanity resides in this region. The area has tremendous prospects for growth but its progress has been stunted because for the past six decades it has been wracked by wars and near warlike situations. It is a perennially instable region. At the heart of the conflict lies the unresolved issue of Kashmir. Since no solution seems forthcoming, this area is expected to remain turbulent in the near future. The nuclear explosions of May 1998 have impacted in various ways on the stability of the region. It has mainly created a state of mutual deterrence between India and Pakistan, which is somewhat akin to the situation that prevailed within the superpower equation during the Cold War. This form of fragile stability has its advocates and detractors. Some are of the view that due to the short warning times and sudden spikes of tension witnessed in South Asian context, the likelihood of moving quickly up the escalation ladder and crossing the nuclear Rubicon are far greater than the East West conflict. There is, however, historical evidence that during Cold War was equally dangerous. There were a number of touch and go occasions, when nuclear weapons were brandished aggressively but better sense prevailed because of the specter of the ‘mutually assured destruction.’ Nuclear deterrence in short became the guarantor of strategic stability during the East West conflict. Carefully calibrated the fear of mutual destruction can keep stability in South Asia too. This study is devoted to understanding the dynamics of strategic stability based on the ubiquitous use of nuclear weapons in the South Asian scenario.