scholarly journals COMPARISON OF THE TAX BURDEN OF A SELECTED TAXPAYER GROUP IN THE SLOVAK AND CZECH REPUBLICS

2018 ◽  
Vol 6 ◽  
pp. 454-458
Author(s):  
Natália Stalmašeková ◽  
Jana Štofková ◽  
Tatiana Genzorová
Keyword(s):  
Social Insurance ◽  
The State ◽  
Important Task ◽  
Tax Burden ◽  
Insurance Company ◽  
State Budget ◽  
Tax System ◽  
The Social ◽  
Over Time

The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 136-142
Author(s):  
N. A. NAZAROVA ◽  
Keyword(s):  
Social Development ◽  
State Policy ◽  
The State ◽  
Significant Part ◽  
Tax Burden ◽  
Legal Basis ◽  
State Budget ◽  
Tax System ◽  
Economic Entity ◽  
Direction Of Movement

The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.

scholarly journals Innovative development mechanisms of health care as a foundation of the social policy of the state

2021 ◽  
pp. 33-39
Author(s):  
D. M. Mukhiyayeva ◽  
V. K. Baraboshkin ◽  
Cui Zhijian
Keyword(s):  
Social Policy ◽  
Social Insurance ◽  
Social Protection ◽  
Full Employment ◽  
Social Activity ◽  
Social Health Insurance ◽  
The State ◽  
State Support ◽  
State Budget ◽  
The Social

The social policy of a modern state should be aimed at creating conditions that ensure a decent life for a person and their free development as an individual. The most important areas of social activity of the state should be labor protection and improvement of people's health, ensuring a guaranteed minimum wage, full employment, state support for large families, students, motherhood and childhood, disabled people and pensioners. The objectives of social policy are: increasing incomes and social protection of the population; optimization of social and labor relations; improving the health of citizens; protection of motherhood and childhood and state support of the family. These factors determine the relevance ofstudying and developing methods of financing healthcare. The article pays attention to the issues of social insurance, as it is an integral part of the general insurance system. However, social insurance has a number of significant features that are determined by the requirements of social protection of citizens. Together with the state budget, significant amounts of financial resources are accumulated in social insurance funds, directed to solving problems of socio-economic development, which is reflected in this article. In the practice of healthcare financing in Kazakhstan, certain negative trends have developed, leading to inefficiency in the use of allocated budget allocations, which are emphasized in the work. Based on the results of the study, the issues of creating a stable financial base for compulsory social health insurance in the Republic of Kazakhstan are systematized.

SOCIAL INSURANCE IN RUSSIA: STATE, CURRENT CHALLENGES AND RESPONSES TO THEM

2020 ◽  
pp. 75-95
Author(s):  
Lyudmila A. Migranova ◽  
◽  
Valentin D. Roik ◽  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
The State ◽  
Insurance Fund ◽  
Social Risks ◽  
Social Insurance Fund ◽  
Subsistence Minimum ◽  
The Social ◽  
Mandatory Health Insurance ◽  
Insurance Funds

The article deals with the issues of functioning of the social insurance institution, the organizational-legal and financial forms of which are presented by the state extrabudgetary social funds - Pension Fund of Russia, Mandatory Social Insurance Fund and Mandatory Health Insurance Fund. It considers the main characteristics of social insurance: a) scope of covering the employed population by insurance protection; b) contribution rates as related to wages; c) level of protection of population incomes (pensions and benefits as related to wages and subsistence minimum); d) availability of quality medical assistance and rehabilitation services. There are analyzed the present social risks and problems of the RF insurance system. The main problem is that the amount of financial expenditures on all types of social insurance per beneficiary is about half that of most developed and developing countries. The primary cause is lacking motivation of both employees and employers to participate in the mandatory social insurance and to legalize their earnings. In the conclusion there are formulated a number of proposals for improvement of the institution of social insurance in Russia. It is proposed to expand the range of insurance cases concerning unemployment insurance and care for elderly people, to increase the total amount of compulsory contributions to extrabudgetary insurance funds from 30.2% up to 42.5% from three sources - employees, employers and the state.

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

Popular Belief in State Intervention for Social Protection in China

2000 ◽  
Vol 29 (1) ◽  
pp. 109-116 ◽  
Author(s):  
CHACK KIE WONG ◽  
NAN SHONG PETER LEE
Keyword(s):  
Economic Reform ◽  
Social Insurance ◽  
Social Protection ◽  
Economic Restructuring ◽  
State Intervention ◽  
The State ◽  
Economic Consequences ◽  
Attitude Survey ◽  
The Social ◽  
Recent Developments

The paper starts with a brief discussion of recent developments of economic restructuring of the State Owned Enterprises in China and their related reforms in social insurance and social assistance. It then reports the findings of an attitude survey of residents in Shanghai in 1996 towards the social and economic consequences of economic reform. It reveals that, despite the fact that most people feel better off with the reforms, there is still a need for the state to play a role in social protection.

scholarly journals The Role of Investment Associated with the Reduction of the Effects of Environmental Pollution with Gas Decision

2017 ◽  
Vol 1 (3) ◽  
pp. 102-144
Author(s):  
Buthaina Rashid Al Kaabi ◽  
Hanan Ibrahim Mazloum
Keyword(s):  
Social Life ◽  
The State ◽  
Environmental Damage ◽  
State Budget ◽  
Gas Combustion ◽  
Associated Gas ◽  
Healthy Environment ◽  
Economic Significance ◽  
The Social ◽  
Future Situation

gas sector, an important sector in Iraq because of the great economic significance in support of the Iraqi economy and it represents a second fixed with oil to finance the state budget source of income. As well as investment by the lead to reduce the effects of environment polluting due to the accompanying emissions of dangerous toxic gases, gas flaring, which sometimes lead to the death of many people if inhaled and that the aim of the research dealt with knowledge of the environmental impact before making an investment associated gas decision and after the establishment of a project to improve the environment and the extent of impact of the project in the social life and the solution to the problem of the research of the combustion of large amounts of associated gas because of the lack of attention to hold such an important natural resource that generates state many returns and lead to significant financial losses in the event of lack of investment. the gas combustion leads to polluted and unhygienic environment causing disease, cancer of the inhabitants of neighboring areas .oan the practical side of the research dealt with the relationship between investment-associated and its impact gas-decision in the preservation of the environment and that the most important conclusions of the research: the investment-associated gas decision Rashid and that the decision came too late, according to the findings of the research, the this decision adds another supplier of oil in the state budget was burning waste and contribute to the preservation of free burning remnants of a healthy environment, This corresponds to the research : Promote associated gas investment in order to support the state budget an additional financial resource of oil and this is what improves the current and future situation and also reduces the effects of environmental damage.

scholarly journals PROBLEMS OF UNBALANCED STATE BUDGET OF UKRAINE: ANALYSIS OF OBJECTIVE AND SUBJECTIVE FACTORS OF BUDGET REVENUE AND EXPENDITURE

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Oksana Zahidna ◽  
◽  
Vasylyna Ignatyshyna ◽  
Uliana Skydan ◽  
◽  
...  
Keyword(s):  
Foreign Trade ◽  
The State ◽  
Public Expenditures ◽  
Present Stage ◽  
State Budget ◽  
Economic Relations ◽  
Successful Solution ◽  
The Social ◽  
Social And Economic Development ◽  
The Impact

A significant place in the social and economic development of each country belongs to the problems of the budget, because the budget belongs to the sphere of public life that directly affects the interests of all members of society. The budget of any country reflects the important economic, social and political problems of the state and each person in particular. At the same time, the successful solution of budget problems is possible only if a proper understanding of its essence, role and place in the system of economic relations. For any country, the state budget is the main link in the financial system. As part of this system, it combines the main financial categories: income and expenditure of the country, the tax system, public credit, public debt in their closest coexistence. The budget as a financial plan of public expenditures and sources of their coverage plays an important role in the activities of the state. It determines its capabilities and development priorities, its role and forms of implementation of the functions assigned to it. It is an effective regulator of that economy reflects the amount of financial resources required by the state, determines specific areas of use of funds, directs the financial activities of the state. The article analyzes and defines the essence of revenues and expenditures of the state budget. The state and dynamics of state budget revenues and budget expenditures are studied. A comparison of state budget revenues and expenditures was made and it was investigated that expenditures significantly exceed revenues, and therefore the state budget is in deficit. The factors of formation of revenues and expenditures of the state budget at the present stage are determined. The dynamics of GDP growth rates and state revenues are analyzed budget, as well as the impact of GDP on the state budget. The peculiarities of the influence of the foreign trade factor on the revenues and expenditures of the state budget are determined. The influence and shares of exports and imports in the state budget revenues are studied. The current problems of imbalance of the state budget and the causes of the state budget deficit are identified. Ways to balance revenues and expenditures at the present stage are proposed. The dynamics of indicators of export and import of Ukraine is analyzed. The problems of Ukraine 's foreign trade at the present stage are investigated and perspective directions of improvement of the existing state of the export – import policy of the state are determined.

scholarly journals Unconditional Basic Income as an Instrument of State Social Policy

2020 ◽  
Vol 23 (1) ◽  
pp. 211-214
Author(s):  
Vlad Stokolos ◽  
Keyword(s):  
Social Policy ◽  
The State ◽  
Security System ◽  
Basic Income ◽  
Practical Application ◽  
State Budget ◽  
State Institutions ◽  
Political Ideas ◽  
The Social ◽  
Policy Problems

Annotation. Introduction. The article considers the concept of unconditional basic income in the study of social policy as a state instrument of universal social justice. Considerable attention paid to the prospects for the introduction of unconditional basic income and the implementation of its basic principles into Ukrainian legislation. Various approaches of legal regulations and etymology of social policy in the context of the state security system are considered. Significant emphasis placed on the study of the theoretical challenge of unconditional basic income, namely the study of the functioning of such a mechanism in modern communicative realities. This research is a product of analytics and was created without taking into account the author’s political ideas. Given the recommended amount of research, the issues of unconditional basic income was considered not to be completed. Purpose. One of the main tasks of the article is to study the mechanism of functioning of unconditional basic income and the possibility of its application in practice. It is also worth giving your own view of the social policy problems. The tasks of the article are to analyze the modern social security system and to suggest options for its improvement. Results. The theory of unconditional basic income currently has no practical application. Despite a significant number of theoretical experiments, no country in the world uses the instrument of unconditional basic income at the legislative level. Therefore, it is too early to talk about the implementation of this theory of social policy in practice in Ukraine. Conclusions. Theory of unconditional basic income has a strong intellectual tradition, but the practical application of this instrument of social policy not implemented. Our studies show that such a system promotes the development of human capital and increases the geographical mobility of people. Unconditional basic income creates material support that promotes human development in other spheres of life. However, it was noted that conducting such a social policy requires significant expenditures from the state budget. This creates material barriers for some countries to use unconditional basic income as a tool of social policy. Keywords: unconditional basic income; social policy; state institutions; legal system.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

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