Service Functions of Tax Regulation for the Purposes of State Development in the Globalized Environment

2019 ◽  
Vol 10 (7) ◽  
pp. 2190
Author(s):  
Zivar Z. ZEYNALOVA
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
Equal Distribution ◽  
Tax Legislation ◽  
The Social ◽  
State Tax ◽  
Social And Economic Development ◽  
Gradual Development ◽  
Integral Perception ◽  
Tax Regulation

The tax regulation is an important element of creation and distribution of the qualitative budgeting of a city or a state. Tax regulation allows evenly distributing the existing resources and thus ensuring the gradual development of a state. The task of legal regulation is to ensure the equal distribution of the tax burden and the formation of the integral perception on the part of the population of the suggested regulatory measures. The search of the equilibrium and the formation of the system of legal regulation based on the analysis of the best practices of the European states forms the relevance of the study. The novelty of the study is defined by the fact that to a greater extent, the formation of the model of sufficient tax regulation is possible if it is a targeted indicator of the social and economic development of the state. The authors of the paper except for analyzing the taxation systems of the majority of the EU states also define the way necessary for the implementation of the legislation elements in the states of the post-Soviet territory. According to the authors, it will allow to a greater extent define how the tax incomes should be distributed. The practical significance of the study is defined by the fact that at the implementation of the paper’s conclusions one may precisely define that different distribution of the funds will allow to a greater extent feasibly reforming the tax legislation in the developing countries.  

Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

2021 ◽  
pp. 94-101
Author(s):  
A. Sazonova
Keyword(s):  
Virtual Enterprise ◽  
Functional System ◽  
Legal Regulation ◽  
Practical Significance ◽  
Professional Activity ◽  
Tax Legislation ◽  
Time Work ◽  
Economic Trends ◽  
Part Time ◽  
Labor Resources

Purpose. The purpose of this work is to explore ways to improve the legal regulation of taxation of individuals engaged in independent professional activity. Methodology. The methodology includes a comprehensive analysis and generalization of available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: terminological, logical-semantic, functional, system-structural, logical-normative. Results. The study recognized that the implementation of best foreign practices will meet current economic trends associated with increasing the prevalence of non-standard employment, which is based on the mobility of labor resources and reducing employee dependence on the employer (temporary work, part-time, part-time work, division workplace, "virtual enterprise", etc.), as well as provide optimization of fiscal control procedures of the state for non-standard forms of employment, reduction of the "shadow market" of employment, etc. Practical significance. The results of the study can be used in lawmaking to improve tax legislation.

Features of Regulatory Regulation of State Financing of Maintenance of Jury Trial in Ukraine

2021 ◽  
Vol 39 (9) ◽  
Author(s):  
Viktor Ladychenko ◽  
Olena Uliutina ◽  
Liliia Pankova ◽  
Olena Gulac ◽  
Oleksandr Bryhinets
Keyword(s):  
Statistical Data ◽  
Legal Regulation ◽  
State Funding ◽  
Jury Trial ◽  
Monetary Compensation ◽  
The Social ◽  
Social And Economic Development ◽  
The Usa ◽  
State Financing ◽  
High Level

The article analyses the peculiarities of legal regulation of state funding of jury trial maintenance in Ukraine. On the basis of the cited statistical data it was established that the monetary compensation for jury trial in Ukraine is minimal in comparison to the USA, Canada or France. The high level of jury monetary compensation depends first of all on the social and economic development of the country. The conclusion is drawn that the legislator's actions of the recent years are directed at the classical jury trial model, which exists in many countries of the world, with an appropriate level of financial assistance and an appropriate level of logistical support.

scholarly journals The questions of administrative-legal regulation of migration

2020 ◽  
pp. 39-52
Author(s):  
Aleksei Valentinovich Kurakin ◽  
Mikhail Valer'evich Kostennikov ◽  
Zaurbek Aslanbekovich Saidov
Keyword(s):  
Economic Development ◽  
Internal Migration ◽  
Legal Regulation ◽  
Migration Process ◽  
Economic Significance ◽  
Global Character ◽  
The Social ◽  
Social And Economic Development

This article explores the issues of legal regulation of migration processes, with attention paid to the fact that this issue carries a global character, since migration determines social and economic development of the country. Its various segments are highlighted which are logically interconnected and form a uniform migration process. The social and economic significance of migration and importance of legal regulation of such relations is proved. The article substantiates the thesis that the efficiency of legal regulation of migration relations is predefined by the quality of management in this sphere. The need is justified for a more flexible order of regulation of migration relations, and proposals are made on development of internal migration process. Attention is turned to the practical functionality of the principles of administrative-legal regulation of migration relations. The authors underline the causes preventing the intensification of the internal migration process, as well as substantiate the importance of the principles that constitute the the system of legal influence; thereupon, the work defines the system of principles of migration regulation.

scholarly journals Municipal Strategies in Russia: New Conditions and New Challenges

2020 ◽  
pp. 26-37
Author(s):  
Eugeny Buchwald ◽  
Olga Valentik
Keyword(s):  
Economic Development ◽  
Strategic Planning ◽  
Russian Federation ◽  
Legal Regulation ◽  
Federal Law ◽  
The Social ◽  
Wide Range ◽  
Social And Economic Development ◽  
The Russian Federation ◽  
New Challenges

The article aims to summarize new conditions and new challenges, which currently determine the possibility and even the need for substantial revitalization of the strategic management of the social and economic development of Russian municipalities.Five years of practice of implementing the provisions of the Federal Law no. 172 on trategic planning in the Russian Federation revealed a sufficiently large number of gaps in this legislative act, which currently need to be filled. However, the complexity of the situation cannot be reduced only to the initial mistakes made during the development and adoption of this legislative act. Much of the issues which need to be amended or supplemented in the law on strategic planning today is connected with new conditions and priorities of the social and economic development of the country, its regions and municipal territories. The mentioned above fully concerns the issue of the logical (in the legal and economic sense) completion of the “hierarchical relationship” of strategic planning through a more complete and clear legal regulation of the main forms and key functions of strategic planning at the municipal level of management. The solution of this problem is not limited only by the elimination of the dualism or uncertainty that is necessary for positioning municipal strategizing in the current version of the Federal Law no. 172. The point is that legal regulation should cover a lot of new phenomena of territorial organization of production, settlements (for example, megacities, agglomerations); identify the features of municipal management and strategizing in such specific “points” as towns and mono industry cities, particularly depressed settlements, intercity municipalities, etc. However, the necessity to achieve the coordination of positions on this wide range of issues between the legislation on strategic planning and the legislation on the general principles of the organization of local self-government in the Russian Federation is shown.

Ultrastructural analysis of “Sensory” surface nerve endings and “putative” neurotransmitter sites in Schistosoma mansoni Miracidia

1989 ◽  
Vol 47 ◽  
pp. 962-963
Author(s):  
Betty Ruth Jones ◽  
Steve Chi-Tang Pan
Keyword(s):  
Nervous System ◽  
Life Cycle ◽  
Schistosoma Mansoni ◽  
Snail Host ◽  
Complex Life Cycle ◽  
Rational Approach ◽  
Effective Control ◽  
The Social ◽  
Social And Economic Development ◽  
Basic Biology

INTRODUCTION: Schistosomiasis has been described as “one of the most devastating diseases of mankind, second only to malaria in its deleterious effects on the social and economic development of populations in many warm areas of the world.” The disease is worldwide and is probably spreading faster and becoming more intense than the overall research efforts designed to provide the basis for countering it. Moreover, there are indications that the development of water resources and the demands for increasing cultivation and food in developing countries may prevent adequate control of the disease and thus the number of infections are increasing.Our knowledge of the basic biology of the parasites causing the disease is far from adequate. Such knowledge is essential if we are to develop a rational approach to the effective control of human schistosomiasis. The miracidium is the first infective stage in the complex life cycle of schistosomes. The future of the entire life cycle depends on the capacity and ability of this organism to locate and enter a suitable snail host for further development, Little is known about the nervous system of the miracidium of Schistosoma mansoni and of other trematodes. Studies indicate that miracidia contain a well developed and complex nervous system that may aid the larvae in locating and entering a susceptible snail host (Wilson, 1970; Brooker, 1972; Chernin, 1974; Pan, 1980; Mehlhorn, 1988; and Jones, 1987-1988).

Socio-cultural Resource for Kazakhstan Modernization

2012 ◽  
pp. 74-82 ◽  
Author(s):  
A. Stavinskaya ◽  
E. Nikishina
Keyword(s):  
Social Capital ◽  
Cultural Capital ◽  
Competitive Advantages ◽  
Institutional Reforms ◽  
Cultural Resource ◽  
Bonding Social Capital ◽  
Social And Cultural Capital ◽  
The Social ◽  
Social And Economic Development ◽  
Cultural Features

The opportunities of the competitive advantages use of the social and cultural capital for pro-modernization institutional reforms in Kazakhstan are considered in the article. Based on a number of sociological surveys national-specific features of the cultural capital are marked, which can encourage the country's social and economic development: bonding social capital, propensity for taking executive positions (not ordinary), mobility and adaptability (characteristic for nomad cultures), high value of education. The analysis shows the resources of the productive use of these socio-cultural features.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

Features and tendencies of budgetary provision of Zaporizhzhya region development in the conditions of budget decentralization

2019 ◽  
pp. 88-97
Author(s):  
Iryna Storonyanska ◽  
Liliya Benovska
Keyword(s):  
Comparative Analysis ◽  
Regional Development ◽  
State Budget ◽  
Regional Center ◽  
The Social ◽  
Graphical Visualization ◽  
Social And Economic Development ◽  
Decentralization Reform ◽  
Regional Development Strategies ◽  
The Impact

The purpose of the article is to study trends and identify problems of budgetary provision of the development of Zaporizhzhia region in the context of budgetary decentralization reform. Methods of systematic and comparative analysis, graphical visualization, generalization and statistical methods were used for the study. The article examines the impact of decentralization reform on the financial provision of social and economic development of administrative and territorial units of Zaporizhzhia region. The comparative analysis of the budgetary provision of the development of Zaporizhzhya region and other regions of the Central region is conducted. The article describes the trends and problems of Zaporizhzhya region development. The following positive trends were revealed: increase of revenues to local budgets of the region; reduction of transfer dependence of the region on the state budget; formation of high-taxation CTCs. The negative tendencies of development were: increase of differentiation of financial provision of the development of the regional center and other administrative and territorial units, reduction of the growth rate of revenues to the development budget of Zaporizhzhia region. Attention is drawn to the fact that under the conditions of decentralization reform and administrative and territorial reform, consolidated territorial communities are actively being formed in the Zaporizhzhya region, most of them with high financial capacity, which testifies to the high potential of regional development. The article analyzes the regional target programs of Zaporizhzhia region and clarifies the possibilities of their integration with the Action Plans for implementation of the Regional Development Strategies. The dominance of the social component over the development of regional target programs and low level of implementation of a number of programs are emphasized.

Optimization of Preparation of Civil Case for Trial

2020 ◽  
Vol 2 ◽  
pp. 24-31
Author(s):  
N. V. Alekseeva ◽  
◽  
L. N. Pavlova ◽  
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
The Real ◽  
Civil Case ◽  
Practical Recommendations

The article is devoted to the issue of increasing the efficiency and achieving the real practical significance of the stage of preparation of a civil case for trial in civil and arbitration proceedings. The authors draw conclusions about the need for widespread use at this stage of the obligation as a means of legal regulation and more stringent structuring and regulation of training. Practical recommendations for improving procedural legislation in terms of regulation of this stage are offered.

scholarly journals Building and Rebuilding Buddhist Monasteries in Tang China: The Reconstruction of the Kaiyuan Monastery in Sizhou

Religions ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 253
Author(s):  
Anna Sokolova
Keyword(s):  
Economic Development ◽  
Tang Dynasty ◽  
Construction Projects ◽  
Jiangsu Province ◽  
Pivotal Role ◽  
Bai Juyi ◽  
The Social ◽  
Social And Economic Development ◽  
Its Regions

This article explores regional Buddhist monasteries in Tang Dynasty (618–907 CE) China, including their arrangement, functions, and sources for their study. Specifically, as a case study, it considers the reconstruction of the Kaiyuan monastery 開元寺 in Sizhou 泗州 (present-day Jiangsu Province) with reference to the works of three prominent state officials and scholars: Bai Juyi 白居易 (772–846), Li Ao 李翱 (772–841), and Han Yu 韓愈 (768–824). The writings of these literati allow us to trace the various phases of the monastery’s reconstruction, fundraising activities, and the network of individuals who participated in the project. We learn that the rebuilt multi-compound complex not only provided living areas for masses of pilgrims, traders, and workers but also functioned as a barrier that protected the populations of Sizhou and neighboring prefectures from flooding. Moreover, when viewed from a broader perspective, the renovation of the Kaiyuan monastery demonstrates that Buddhist construction projects played a pivotal role in the social and economic development of Tang China’s major metropolises as well as its regions.

Sign in / Sign up

Export Citation Format

Share Document