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.  

The Nature of Teacher Leadership

The purpose of this study was to explore the nature of teacher leadership in Al-Ikram1 school in Karachi. This study was guided by qualitative research design. Data were collected in a private school in which teacher leadership existed. Face-to-face interviews were conducted, audio-taped, and transcribed. Observation and field notes were recorded and maintained in research notebook. Findings from this study showed that formal and informal teacher leadership existed at Al-Ikram school. Teachers defined the nature of teacher leadership in terms of skillfulness, expertise, confidence, and the ability to influence others. Teachers were empowered to direct their own learning, as they took initiative to form relationships with teacher leaders based on shared experiences, expertise, and availability. These relationships provided support for meaningful interactions to take place. Teacher-teacher leader interactions occured at the classroom level and school level. Classroom-based interactions include shared experiences, availability, curriculum support, instructional support, and collaboration. School-based interactions include shared decision-making. Based on the findings, several ideas are discussed. First, when teachers are encouraged to direct their own learning; they seek out teacher leader peers to improve their instruction. Second, when teachers interact with teacher leaders, they focus on instructional and student improvement. Third, when teachers and teacher leaders collaborate with each other, they experience a sense of collegiality. Fourth, when teachers receive support from their colleagues to take the lead; they feel trusted and valued. Implications for future research and for the principal and the teachers are discussed. Principals should consider creating an environment that cultivates and supports teacher leadership. Teachers can take responsibility for developing themselves as leaders.