On «tax productivity» of Russian manufacturing industry

Author(s):  
Alexey Kalinin

The government considers economy as a source for solving its problems, such as the production of public goods, the redistribution policy, etc. Since the mechanism for collecting these resources is taxation, a “tax productivity” may be of interest along with labor productivity expressed in the income or added value created. The possibility of calculating this indicator at the micro level (data of taxpayers) appeared with the Federal Tax Service of Russia publication of open data on tax paid, the average personnel headcount and other enterprise indicators. According to the open data available, calculations of indicators reflecting labor productivity (the ratio of income to the average headcount), the tax burden (the ratio of taxes paid to income) and tax productivity are presented in the article, with the sectoral distribution of median indicators (OKVED subsections) for the manufacturing industry in 2019. It is shown that each job in industry gives the government about 50-300 thousand rubles a year. Based on the results of the calculations, significant differences in productivity between industries and within them are confirmed. In general, Russian taxation system maintains horizontal equality of tax liabilities, except for activities subject to excise duties. For the data array of taxpaying enterprises, this relationship is weakening, i.e., enterprises with higher labor productivity may have higher or lower tax burdens. From the point of view of tax productivity, there is no reason to speak of an obvious, pronounced stimulating or restraining nature of the tax system, which ensures a decrease in the burden or, conversely, an increase in fees for efficient industrial enterprises.

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Yohanes Nurcahyo Agung Wibowo ◽  
Toshihiro Kudo

Agglomeration, the spatial concentration of industries in a specific location, has been argued to improve productivity since it could provide positive externalities such as knowledge spillover, input sharing, and labor pooling. This paper examines the effect of large and medium manufacturing industry (LMI) agglomeration on labor productivity. Measuring the output and labor density as agglomeration effect by using 2009-2014 panel data from 44 cities and regions across the metropolitan areas of Indonesia, this study shows that in terms of output share, agglomeration positively contributes to labor productivity. On the other hand, in terms of labor density, agglomeration results in a negative impact on productivity. These findings suggest the government should expand industrial clusters in less densely populated areas, especially outside the island of Java, by providing necessary infrastructures such as electricity, ports, and roads, so that this development creates favorable economic conditions for investment and industrial development in such areas.


2021 ◽  
Vol 5 (199) ◽  
pp. 44-53
Author(s):  
M.P. Kalinichenko ◽  

The purpose of the study is to assess the technological transformation of the manufacturing industry in Russia, taking into account the digital factor. The analysis of a set of methods that can be used to assess the impact of technologies on the digital transformation of economic systems (country, industry, region, industrial enterprise) is carried out; the results of a SWOT analysis of the Russian manufacturing industry for the medium term are presented (as an initial stage for the subsequent development of functional strategies of industrial enterprises-digital transformation, innovative, competitive, etc.); the results of a survey of experts on a sample of industrial enterprises of the Arkhangelsk region regarding barriers and prospects of digital transformation of manufacturing enterprises are summarized; an economic and mathematical model of the influence of production factors, including the digital factor, on the value added created by the manufacturing industry is developed. Based on the analysis and modeling of the formation of added value in the manufacturing industry, taking into account the contribution of each of the factors of production, a set of solutions is proposed, on the basis of which it is possible to give a new impetus to accelerate the digital transformation of the industry.


2020 ◽  
pp. 5-9
Author(s):  
Nataliia DASHCHENKO

The article deals with the dependence of the competitiveness of industrial enterprises on the level of innovation activity. The essence and main characteristics of the competitive advantages of the enterprise from the point of view of innovative activity in the course of innovative activity are highlighted. One of the factors that can increase the competitiveness of business is the active use of innovative production technologies, which will ensure a continuous improvement of scientific, technical, industrial, financial and social activities in the context of changes in the institutional environment. The results of analytical research of priority sectors of Ukrainian economy from the point of view of innovative activity are presented. With the transition of the economy to the next technological institution, it is worth talking about the change of priority industries in the structure of industry - from low-processing with low added value to innovative high-tech and high-margin. As the first Ukrainian Business Innovation Index showed, only some companies are ready to invest in innovation and have a strategic vision. According to research, most companies are still not ready and do not plan to make fundamental changes in their business models in the near future. Innovation is limited to the introduction of new production technologies, automation of tasks, training of staff new skills, changing approach to marketing and communications. The necessity of systematic support of innovative activity is substantiated, the basic directions of optimization of structure of economy of Ukraine are allocated. The European vector of Ukraine gives a good chance to digitize the processes. In particular, for state-owned companies in areas such as energy and oil and gas, the prospect of digitalization has become the prospect of entering the European Union. However, without major changes to the regulatory system, government priorities, and extensive government-business cooperation, no real major changes can be expected. The issue is not only in the tax field or subsidization, but also in education, digital skills of the population. The necessity of updating the issue of development of high-tech sectors of the economy has been proved, which will increase the competitiveness of industrial enterprises. Given the trends identified, it is appropriate to emphasize the need to take concrete actions to change the structure of the economy, to increase exports of high-tech products, the creation of export-credit agencies, industrial parks.


Author(s):  
Nurhasan Nurhasan

This research is important to integrate the vision and mission of Small and Medium Industries of Creative Telematics with the vision and mission of the Manufacturing Industry especially in West Java province, considering the facts or  existing condition  that between Small and Medium Industries of Creative Telematics and the Manufacturing Industry still run on their own way and there has not been symbiotic mutualism  relations and /or orientation of activities between the two levels of industry has not been integrated. This study was conducted by using empirical juridical approach which is oriented towards holistic study and in the process, legal disciplines receive related disciplines .Analysis of the object of research was conducted through legal analysis The results of this analysis is the drafting of Integration Model Construction of Small and Medium Industries of Creative Telematics in the strengthening of manufacturing industry to increase productivity and competitiveness of industry in west java province, which can be briefly described as follows: a) Intellectual Property Rights produced by Small and Medium Industries of Creative Telematics either Copyrights, Patents, industrial design, or Right to Layout Design of Integrated Circuits is appreciated and is utilized by the specific manufacturing industry, so that both Small and Medium Industries of Creative Telematics and specific manufacturing industry get Added Value to increase the productivity and the competitiveness of local industry and national industry, and periodically Small and Medium Industries of Creative Telematics get the program of technical and management assistance  from the specific manufacturing industry in order to meet the standardization of quality of products and quantity of products which is in accordance with standards set by the specific manufacturing industry, and also to gain greater trust from Financial Services  to boost the capital; b) the specific manufacturing Industry got efficiency and effectiveness in developing the investments especially related to the fulfillment of the market demands ( design development) and production capacity through symbiotic mutualism and Small and Medium Industries of Creative Telematics; c) The government obtained the holistic study as materials to formulate legislation (Act, government regulations, local regulations) in the field of development of Small and Medium Industries of Creative Telematics in particular, the integrated industrial development and the sustainable industrial development, and the increase of regional revenue in the form of both local taxes and levies. and d) Financial Institutions ( Financial Services ) can reduce or minimize the potency of bad loans from the Small and Medium Industries of Creative Telematics.    


Author(s):  
Tetsuji Okazaki

AbstractIn the 1930s and 1940s, the Japanese coal industry experienced huge fluctuations in production and labor productivity. In this paper, I explore the micro-aspects of labour productivity change in the coal industry during World War II using mine-level data, compiled from official statistics and original documents of the Coal Control Association (Sekitan Toseikai). The coal industry in this period was characterized by dynamic changes in market structure: a number of mines entered and exited the industry, and shares of incumbent mines changed substantially. These mine dynamics had significant implications on productivity. In the early stage of the war, many low productivity mines entered the industry which considerably reduced average labor productivity. The government and the Coal Control Association implemented a policy to concentrate resources and production on efficient mines during the war, which curbed the decline in average labor productivity. Despite the deteriorating environment during the war, coal production in Japan was maintained fairly well. One of the factors that made this possible was the policy of resource reallocation.


2021 ◽  
Vol 126 ◽  
pp. 03001
Author(s):  
Viktoriia Khaustova ◽  
Olena Reshetnyak ◽  
Mykyta Khaustov ◽  
Taras Danko ◽  
Natalia Danko

The purpose of the article is to assess the involvement of industries in global value chains and determine the prospects for intensification of these processes. The research methods are statistical analysis, comparison, graphical analysis. The role of export volumes of high value-added products, their enclosing in global value chains is determined. A methodical approach to assessing the involvement of industries in global value chains is proposed, allowing to detect the state of the country’s involvement in the international distribution of labour in concordance with specific industries. The analysis of the structure of exports of industries on the example of Ukraine is carried out. the industries that have a significant export share both in the total exports and in the structure of production output are determined. The leading indicators of the country’s involvement in global value chains are computed, as follows: the national added value in the country’s exports by industries, the contribution of specific industry sectors of the economy to the national added value of gross exports, the share of the national added value in exports of industries in the total national added value of gross exports. The positioning of industries within the coordinate system «share in the export structure - share of the national added value in exports» is carried out. It is determined that the share of national added value in exports of extractive industries of Ukraine is higher compared to the average of the world countries in this research. At the same time, being lower in the industries of the manufacturing industry, thus justifying the virtual absence of knowledge-intensive and innovative stages of production of the manufacturing industry, which necessitates a deeper specialization in the exports of low-grade products. The directions of a rational integration of the Ukrainian economy into global value chains are substantiated. The measures to be assumed on the part of the government policy to intensify the involvement of Ukrainian producers in global value chains are proposed.


2018 ◽  
Vol 1 (3) ◽  
pp. 102
Author(s):  
Azem Duraku

This paper aims to present the progress and effects that Value Added Tax (VAT) may have on a country's economy. The efficient fiscal policies would enable a country to develop more rapidly, however it will all depend on the situation, economic state, and the power that the Republic of Kosovo has. VAT is a tax on consumption, and if seen from the buyer's point of view, it is a tax on the purchase price; while from the seller's point of view, it is a tax on the added value of the product or service. VAT revenues comprise the main part of Kosovo's budget financing, where comparative data from 2006 to 2017 are given in this paper, showing the extent of VAT participation in the total revenues of the state of Kosovo. Due to this, the tax system including the VAT, which was established by advancing in harmony with the EU directives and regulations, but maintaining the specific features of the state of Kosovo, has recently changed. Owing to legal changes, among others, the Government of Kosovo raised the VAT tax rate from 16% to 18% in most products, while reduced the VAT from 16% to 8% mainly on basic food products, medications. The state of affairs between the states is relatively different, being influenced by many factors, making it impossible to present consistent scale-level comparisons between them.


2011 ◽  
pp. 39-50
Author(s):  
V. Lushin

The author analyzes factors that led to a deeper fall in output and profitability in the real sector of the Russian economy in comparison with other segments during the acute phase of the financial crisis. It is argued that some contradictions in the government anti-recession policy, activities of the financial sector and natural monopolies lead to pumping out added value created in manufacturing and agriculture, increase symptoms of the «Dutch disease», etc. It is shown that it may threaten the balanced development of the Russian economy, and a set of measures is suggested to minimize these tendencies and create a basis for the state modernization policy.


2020 ◽  
pp. 75-79
Author(s):  
R. M. Gambarova

Relevance. Grain is the key to strategic products to ensure food security. From this point of view, the creation of large grain farms is a matter for the country's selfsufficiency and it leading to a decrease in financial expense for import. Creation of such farms creates an abundance of productivity from the area and leads to obtaining increased reproductive seeds. The main policy of the government is to minimize dependency from import, create abundance of food and create favorable conditions for export potential.The purpose of the study: the development of grain production in order to ensure food security of the country and strengthen government support for this industry.Methods: comparative analysis, systems approach.Results. As shown in the research, if we pay attention to the activities of private entrepreneurship in the country, we can see result of the implementation of agrarian reforms after which various types of farms have been created in republic.The role of privateentrepreneurshipinthedevelopmentofproduction is great. Тhe article outlines the sowing area, production, productivity, import, export of grain and the level of selfsufficiency in this country from 2015 till 2017.


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