Trucks as Investment Goods

2021 ◽  
pp. 7-16
Author(s):  
Michael Hilgers ◽  
Wilfried Achenbach
Keyword(s):  
2020 ◽  
Vol 66 (5) ◽  
pp. 120-130
Author(s):  
A. Khomutenko ◽  
V. Khomutenko ◽  
V. Drachenko

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.


1988 ◽  
Vol 17 (1) ◽  
pp. 33-33
Author(s):  
Michael F. Lofchie ◽  
Gleb V. Smirnov

A critical problem for Africa is that of food production and distribution, highlighted by declines in food production, widespread hunger, and famine. There are several interrelated sources of this problem, both domestic and external. Among them are ecological problems, engendered by climatic and natural conditions; land fertility depletion in many regions of sub-Saharan Africa; the extreme scarcity of financial resources, accentuated by the debt burden and falling terms of trade; a deficit of investment goods and research and development facilities needed for agricultural development; and weaknesses in rural infrastructure, both economic and social. Unbalanced interaction between the rural and urban economies as well as archaic socioeconomic structures play a major role in the problems of food distribution, with consequent effects on food production.


Econometrica ◽  
1963 ◽  
Vol 31 (4) ◽  
pp. 781
Author(s):  
Balder von Hohenbalken ◽  
Bjoern Thalberg

Author(s):  
Ольга Николайчук ◽  
Olga Nikolaychuk ◽  
А. Волкова ◽  
A. Volkova ◽  
В. Шарова ◽  
...  

To analyze the problems of economic growth in Russia, the factors of demand that affect economic growth are chosen: the volumes and dynamics of consumer spending, tax instruments and debt indicators in Russia and in recent years. Changes in the population’s expenses for the purchase of goods and services, the purchase of investment goods-real estate, as well as the use of credit sources to replenish the current and investment costs of citizens are analyzed. The main indicators are given in current prices and are recounted by the authors, for greater reliability of the findings, in prices at the beginning of 2015. The reasons for the formation of external and internal debt are revealed. It is noted thatthe external debt in recent years has grown through borrowing in external financial markets through the placement of government securities, as well as an increase in the volume of state guarantees. The thesis was confirmed that in macroeconomics only in the long run the influence of the change in the state debt on consumption is traced. It is especiallyemphasized that the state external debt burdens the national economy of the country, reduces aggregate demand, slows economic growth and, ultimately, leads to a decline in GDP. The state, having placed its stake on domestic debt, has increased the share of state guarantees by 4 times over the past 8 years and brought domestic debt to the limit, which has affected not only the fiscal and fiscal policies of the state, but it can negatively affect Russia’s economic security. In general, amid the downturn in business activity in Russia in recent years, the increase in public debt has led to a reduction in the consumption of durable goods and investment goods. Thus, based on the analysis of the dynamics of consumer spending of Russians, debt and tax policy, it was concluded that the pace of business activity and the need for government intervention in regulating the processes covered in the article, especially in the context of the crisis, were reduced.


2018 ◽  
Vol 28 ◽  
pp. 51-70 ◽  
Author(s):  
Burkhard Heer ◽  
Alfred Maußner ◽  
Bernd Süssmuth

2007 ◽  
Vol 97 (3) ◽  
pp. 562-585 ◽  
Author(s):  
Chang-Tai Hsieh ◽  
Peter J Klenow

The positive correlation between real investment rates and real income levels across countries is driven largely by differences in the price of investment relative to output. The high relative price of investment in poor countries is due to the low price of consumption goods in those countries. Investment prices are no higher in poor countries. Thus, the low real investment rates in poor countries are not driven by high tax or tariff rates on investment. Poor countries, instead, appear to be plagued by low efficiency in producing investment goods and in producing consumer goods to trade for them. (JEL E22, E23, O16, O47)


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