سرشانتی سروپ بھٹنا گر
افسوس ہے پچھلے دنوں سرشانتی سروپ بھٹنا گراور پنڈت کشن پرشاد کول، ملک کی دونامور شخصیتوں نے وفات پائی اور ملک ان کی خدمات سے محروم ہوگیا۔اول الذکر ہندوستان کے نامور سائنٹسٹ تھے۔ کیمسٹری اور فزکس میں بین الاقوامی شہرت کے مالک تھے، آزادی کے بعد سے ملک میں جو صنعتی ترقی ہوئی ہے اور سائنس نے جو فروغ پایا ہے اس میں سرشانتی سروپ کابہت بڑا حصّہ ہے۔پھربڑی بات یہ ہے کہ وہ مرزا غالبؔ کے محبوب شاگرد اور دوست منشی ہرگوپال تفتہ جن کو مرزا نوشہ محبت میں مرزا تفتہ کہاکرتے تھے ان کے نواسے تھے اور انھوں نے اردو شعروشاعری کاذوق ورثہ میں پایا تھا۔ چنانچہ وہ اُردو کے صاحب دیوان شاعر بھی تھے۔مشاعروں کی صدارت بھی کرتے تھے اور اپنے دوست احباب کوجن میں شامل ہونے کا فخر راقم الحروف کوبھی تھا،اپنے اشعار بڑے مزے میں سناتے تھے۔ سائنس اور شاعری کے لطیف امتزاج اورخاندانی روایات کے باعث وہ ہماری گذشتہ تہذیب اور کلچر کے سچے حامل اورعلم بردار تھے۔ اب ان کی وفات سے جو خلا پیدا ہوگیا ہے اس کاپُر ہونا مشکل ہے۔
[ فروری ۱۹۵۵ء]
This study aims to determine how to determine the contribution of regional taxes and levies to the increase in local revenue at the Regional Revenue Agency of Mamuju Regency. The type of research used in this research is descriptive qualitative. The analytical technique used in this research is to conduct field studies and literature studies. Based on the results of data analysis that has been carried out, it can be concluded that the contribution of local tax revenues has increased in 2013-2014 while in 2015-2017 experienced fluctuating symptoms in each type of tax. Then the contribution of regional levies changes which fluctuate every year in the period 2013-2017. As well as local tax revenues and regional levies contribute to increasing the original revenue of the Mamuju Regency.
This study examines tax evasion problem which erodes revenue generation for the Tax authorities and Governments in the context of Asia and Latin America. The objective of this research is to explore major determinants which influence tax evasion through cross regional comparison of Asian and Latin American regions. This research provides a framework to understand the impact of socio-economic, behavioral, institutional and political factors towards the decision of evading taxes. The study has conducted an empirical investigation of twelve Asian and eight Latin American countries further divided into regions as South Asia, East Asia and South-East Asia and Central America and South America respectively, through OLS panel regression analysis and Fixed Effect (FE) approach using dataset from 1988 to 2017 derived from WEF Annual Reports. The measures that may help tax authorities to discourage tax evasion have also been highlighted in the last part of this thesis. The study concludes that the variables of Age, corruption, low Income level, Ease of doing Business, are positively associated for all the regions with varying magnitude with the dependent variable whereas, Gender, Services income, self-employment, High income level, Marginal Tax Rate, HDI, Public Trust in Politician and Rule of law are negatively associated for different regions impact factor variations are there. However, self-assessment, agriculture income, technological readiness and accountability show mixed results both insignificant and significant for different regions. It is concluded in this study that economic and institutional factor are more strong determinants of tax evasion in comparison with the demographic factors.