Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative

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.  

Study on Sustanable Livelihoods, Vulnerability and Adaptation to Climate Change in District Swat

Like any other developing country, Pakistan is confronting the problem of climate change. The unprecedented flooding of 2010 and other subsequent events directs to the fact that this region is most vulnerable to climatic hazards. Despite the fact and importance, the public concerns and understandings of the issue in the region is not studied yet. This research is based on a case study carried out in District Swat of Khyber Pakhtunkhwa province of Pakistan. The main objectives covering the study were i) to get insight of the public perceptions of climate change and adaptation in the study area and ii) to assess the various impacts of climate change on livelihood sources of indigenous communities. An attempt was made to utilize mixed methods approach to get an in-depth investigation of the underlying factors and determinants influencing the public understanding about climate change. Using stratified sampling technique, 25 union councils (wards) were selected from the nine tehsils (sub-districts) of the study area. Information was collected from 1066 households using structured questionnaire. The information was analyzed using SPSS (version 20) and the association between the climate change knowledge and demographic variables were explored using chi-square tests and Cramer’s V statistics. The study revealed that majority (88.5%) of the respondents were aware of the climate change in the area. Deforestation (37.2%), natural causes (29.7%) and combustion of fossil fuels (14.7%) were the main reported causes of climate change. Natural hazards such as floods (16.8%), dry spells (16.2%), vector borne diseases (10.8%), changes in biodiversity (10.5%), lower agricultural productivity 10.1%) and heat waves (9.9%) were among the major perceived impacts of climate change. A Significant relationship (p < .05) was found between the demographic variables and climate knowledge in the study area. The study also revealed that climate change has affected multiple livelihood resources in the study area. Climate induced hazards such as floods, droughts, extreme weather events and erratic rainfall are the main factors affecting livelihood sources in the study area. The floods of 2010 has resulted in a major setback to the overall socio-economic fabric of the area. The floods washed out large numbers of agriculture lands, crops and fruit orchards spreading havoc. Most of the hotels and other tourism infrastructure along xvii the River Swat got damaged as the result. The devastation left thousands of individuals jobless as their livelihoods were shattered by the floods. Adaptation measures dictates the various steps taken by the government and communities to adapt to the negative impacts of climate change. Government funded as well locally adapted measures have been found in the study area. After the severe flooding event of 2010, government departments are involved in multiple rehabilitation efforts. Watershed management, reforestation / afforestation, rehabilitation of the damaged water supply and sewerage systems, embankments of the River Swat, and construction of new reservoirs are some of the efforts commenced by the government. Locally adapted measures include changes in irrigations system, change in crop variety and seeds, change in the house structure, communal protection of the forest resources and grazing lands. Although a unanimous agreement about climate change was found in the study area, differing views about the causes and impacts of climate change among the survey respondents existed. The findings present ample evidence to materialize this prerogative. Perceptions and understandings of climate change is highly affected by the age, education and income level of the respondents. Elderly people are more knowledgeable about the causes and impacts of climate change as they have been observing the climate system since long. Educated people tend to blame anthropogenic causes for climate change compared to others who opt for natural causes. The demography of a study area is a major contributing factor to the understanding of climate change beliefs of a community. This research recommends that the role of environmental institutions should be enhanced at provincial level and should be extended to the district level. Public should be provided with climate education leading to better understanding of climate change and its impacts on their communities. Moreover, they should be made aware about the importance of forests, negative effects of deforestation and how to take care of these resources using individual and communal efforts.Further research is recommended to explore to the entire depth of the affected livelihood resources with emphasis on agriculture, fisheries and tourism sectors.