scholarly journals ON THE SYSTEM OF QUANTITATIVE AND QUALITATIVE CRITERIA FOR EVALUATION OF THE EFFECTIVENESS OF LEGAL INSTRUMENTS FOR SECURING THE PROPERTY INTERESTS OF THE STATE, ECONOMIC ENTITIES AND CITIZENS

2021 ◽  
pp. 87-96
Author(s):  
B.V. Derevyanko ◽  
Keyword(s):  
The State ◽  
Government Officials ◽  
Business Elite ◽  
Property Relations ◽  
Social Sphere ◽  
Legal Literature ◽  
Business Entities ◽  
Criteria For Evaluation ◽  
The Impact ◽  
The Given

The purpose of the article is to propose a system of quantitative and qualitative criteria for assessing the effectiveness of legal instruments to ensure the property interests of the state, businesses and citizens. Achieving the goals of the article is possible through the use of general research methods and special methods of studying legal phenomena and processes. Among others, methods of induction and deduction, historical and comparative law, modeling, abstraction and others were used, which allowed to analyze the processes of protection of property and property relations in the economy, social sphere, foreign economic activity and propose criteria for assessing the impact of a normative legal act (NLA) on these processes and relationships. The application of the above methods of scientific knowledge allowed to propose the following conditionally quantitative criteria: the number of changes and additions made to the NLA; the number of appeals to law enforcement and judicial bodies due to the threat to the property interests of the state, business entities or citizens; dynamics of the number of “raider” attacks on property of the state, business entities and citizens; the number of references to NLA in the scientific and special professional legal literature; the number of views and downloads of NLA on the Internet; the level of support for the NLA among lawmakers, government officials and the business elite and society at large; and the following conditionally qualitative criteria: the form and structure of the NLA, as well as the legal technique of setting out its provisions; the level of confidence of domestic and especially foreign investors; the NLA has pro visions on liability for damage to property and property rights with a mandatory relationship with the rules of criminal and administrative law; the degree of compliance of the Ukrainian NLA and the level of its implementation with European and world standards. It is concluded that the given non-exclusive list of 10 criteria, none of which can be considered absolutely objective, in its entirety can be recognized as a system, the complexity of which will bring the assessment of the effectiveness of legal interests of the state, businesses and citizens to objective.

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

Working out of bills on insurance of workers in governmental structures and their discussion in the State Duma in 1905–1

10.12737/399 ◽  
2013 ◽  
Vol 1 (1) ◽  
pp. 0-0
Author(s):  
Ирина Хаконова ◽  
Irina Khakonova
Keyword(s):  
Russian Empire ◽  
The State ◽  
Legal Literature ◽  
Hired Labor ◽  
The Russian Empire ◽  
Police Control ◽  
The Given ◽  
Working Out

The process of discussion and application of legal acts regulating the insurance of workers in the Russian Empire in prewar years is considered in the article. The authors have shown that in historical and legal literature there were observed different assessments of the given process and have marked that the adoption of laws on insurance workers promoted the decrease of police control for “working question”, creation of definite compromise between capital and hired labor.

ASSERTING CRIMINAL LAW CLAIMS ON BEHALF OF THE STATE TREASURY FROM CONVICTS BOUND BY THE JOINT MARITAL PROPERTY REGIME

2018 ◽  
Vol 2 (XVIII) ◽  
pp. 245-258
Author(s):  
Andrzej Pokora
Keyword(s):  
Criminal Law ◽  
The State ◽  
Penal Code ◽  
Property Relations ◽  
Personal Property ◽  
Marital Property ◽  
The Impact ◽  
Joint Property ◽  
Property Regime

The article covers the terms and scope of liability of convicts from their personal property and from the joint property when they are bound by the joint marital property regime. In the first place, problems of a convict’s liability from the personal property is discussed. Then, the possibility of the convict’s liability from the joint property is presented. Finally, the article discusses problems of limiting or excluding the liability under art . 28 of the Executive Penal Code and the impact of a change in property relations between spouses on the conduct of execution of criminal law liabilities.

scholarly journals DEVELOPMENT OF FUNDRAISING AS A TECHNOLOGY OF SOCIAL WORK IN UKRAINE

2019 ◽  
pp. 106-109
Author(s):  
Yuliya Shatylo ◽  
Olexandra Gromova
Keyword(s):  
Civil Society ◽  
Social Work ◽  
Social Institutions ◽  
The State ◽  
Civil Society Organizations ◽  
Professional Organization ◽  
Business And Society ◽  
Social Sphere ◽  
The Social ◽  
Business Entities

In the article the authors cover a theoretical analysis of scientific literature on the problems of using fundraising as a technology of social work in modern Ukraine. Non-profit organizations act as social intermediaries-implementers of social ideas and programs. They operate between the state, commercial firms and citizens. It is important to develop a comprehensive economy and the state, both for business and society. Fundraising area is a new field of activity for our country. For attraction of resources of sponsors and donors, there are first-rate specialists who are able to replenish the budget of public organizations. The introduction and use of fundraising technology will expand the financial capabilities of social institutions and, consequently, increase the efficiency of their functioning. The dynamics of fundraising development in Ukraine is fast and efficient. An important factor in accelerating this process is the highly skilled training of specialists in this field of activity, which will have the appropriate knowledge, skills, skills and competencies. Fundraising is an almost new area of activity for our country. It has been developed in the US and Europe, where a diverse system of benefits and incentives has been developed for depositors in the social sphere, business entities, foundations or individuals. Free Western Market Traditions Encourage Philanthropy. The social sphere in Ukraine, like no other, needs organized financing from extrabudgetary funds. For a clearer and more professional organization of recruiting sponsors and donors, there are first-rate professionals who can replenish the budget of NGOs. In a market economy, civil society and social initiatives, philanthropy has become a major boon in the form of patronage, sponsorship and support through the provision of grants, donations, material, information resources and more. The proliferation of charity and its form of organized activity has led to the emergence of fundraising, as a science of planning and streamlining actions that will help organized actions for patrons and beneficiaries. Today, fundraising is not sufficiently developed in our country, but in spite of this it has certain prospects. Due to the growing role of civil society organizations, which are able to help the state in solving social problems, it contributes to the development of fundraising in Ukraine. Today the dynamics of fundraising development in Ukraine is noticeably fast and effective. An important factor in the acceleration of this process is the highly qualified training of specialists in this field of activity, who will have the appropriate knowledge, skills.

scholarly journals COVID-19 pandemic: challenges and threats in the social sphere

2021 ◽  
pp. 94-104
Author(s):  
GULBARSHYN CHEPURKO
Keyword(s):  
Health Care ◽  
Large Scale ◽  
Health Workers ◽  
The State ◽  
Social Consequences ◽  
Social Sphere ◽  
Structural Problems ◽  
Social Risks ◽  
The Social ◽  
The Impact

The article raises the issue of social risks of the COVID-19 pandemic in three problem areas: health, education, support for the most vulnerable population groups, analyzes the impact of the pandemic on the interaction of government and society. In this case, social risk is seen as a danger that arises within the social sphere of society, which has negative social consequences and affects the lives of individuals, social groups and society as a whole. The current situation has shown that the medical and science systems of Ukraine are not ready for a large-scale pandemic. The author notes that after the end of the pandemic, a serious analysis of the problems that have arisen in the field of health care and the development of strategic measures to support the national health care system, medical institutions and health workers will be needed. The article analyzes the impact of the pandemic on the usual lifestyles of pupils / students, their families and teachers, which led to far-reaching economic and social consequences, emphasized on a number of socio-economic issues, including: - equal access to education (not all families can provide the same means for distance learning and have access to quality Internet). Pandemic allowed focusing on those people who especially need help: the elderly people, people with disabilities, members of large families and others. A large number of problems in the social sphere, which arose or deepened during the quarantine and did not receive a proper response from the state, are largely related to systemic problems. The article raises emphasizes on the fact that the attention of the state needs to be focused on structural problems. The state has to respond to the challenges in a timely manner, develop integrated approaches and solutions that will work in the long term perspective.

scholarly journals ENTITY TAX EFFICIENCY ANALYSIS

2018 ◽  
pp. 193-199
Author(s):  
Svitlana Kalabukhova
Keyword(s):  
Income Tax ◽  
Analytical Procedure ◽  
Financial Statements ◽  
The State ◽  
Document Management ◽  
Information Culture ◽  
Tax Efficiency ◽  
Business Entities ◽  
The Impact ◽  
Retained Earnings

Introduction. The necessity of estimation by various groups of stakeholders of the tax system influence on the financial results of business entities has led to the emergence of tax analysis. The key task of tax analysis is to substantiate the economic decisions, which aim to optimize tax expenses from the profit of the enterprise. A number of issues still remains unsolved. These issues are connected with the analytical procedure of external users understanding of the impact of the tax policy of the company on its financial results according to the financial statements. Purpose. The article aims to study and to develop the analysis of the tax efficiency of a business entity that provides the external users with financial reporting an understanding of the intentions of management personnel as for the owners and investors capital preservation and the state interests’ realization. Results. The investigation of issues, which are connected with the disclosure of information on expenses on corporate income tax in the financial statements has been extended. New analytical indicators of tax efficiency and additive factor models of expenses on corporate profit tax have been proposed. The importance of calculating the analytical indicator "effective tax rate on profit" has been substantiated. It has been reasoned that the analysis of the formation of the income tax enables the search for additional free sources of financing for the activity. An analytical procedure for understanding the tax efficiency of an entity has been developed. The procedure of testing for the risk of non-payment of income tax by the entity has been proposed. The procedure for assessing the risk of lowering retained earnings in the future due to the deferred income tax in the reporting period has been disclosed. The form of an analytical table, which can facilitate the unification of the management document "Management Report" in terms of the characteristics of the tax environment of the entity, has been developed. The stencil of the analytical conclusion as for the tax efficiency of the business entity, which promotes the information culture of documenting the generalizations about the intentions of the managerial staff regarding the owners' and investors' capital preservation and the state interests’ realization, has been proposed.

scholarly journals ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

2021 ◽  
pp. 48-57
Author(s):  
Ганна Сергіївна Ліхоносова
Keyword(s):  
System Analysis ◽  
Private Investment ◽  
Business Environment ◽  
Economic Incentives ◽  
The State ◽  
Practical Significance ◽  
Social Constraints ◽  
Situational Assessment ◽  
Business Entities ◽  
The Impact

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments

scholarly journals Assessing the Impact of Coronavirus Crisis on the Nature and Trends of Remote Employment in Ukraine

2020 ◽  
Vol 11 (514) ◽  
pp. 139-145
Author(s):  
M. R. Lychkovska ◽  
Keyword(s):  
Civil Society ◽  
Large Scale ◽  
The State ◽  
The Novel ◽  
Social Partnership ◽  
Advantages And Disadvantages ◽  
Main Factors ◽  
Business Entities ◽  
The Impact ◽  
Modern Technologies

The article is aimed at generalizing the essential content of the concept of «remote employment» in the context of components that form it, analyzing the main factors of influence on these components, determining trends and features of development and spread of remote employment in coronavirus crisis. Analyzing and summarizing the scientific works of many scholars and practitioners, the sequence of development and implementation of the novel alternative forms of employment is researched. The tendency to change their essential content is defined as being dependent on the development and introduction of modern technologies. The main factors influencing the possibility of transferring novel forms of employment into a virtual mode are analyzed. The main advantages and disadvantages of spread of remote employment in lockdown conditions are allocated and analyzed. It is specified that a significant part of them can be formulated as follows: the first ones – as an advance that needs to be shared; the second ones – as problems to be solved. Doing this is quite feasible and necessary in order to develop the appropriate policy. As a result of the research, the main obstacles to the development of remote employment are identified, which include a large-scale downturn in the economic attitudes of business entities and the growth of social tension. It is reasoned that under such conditions, the strong-willed orders on the part of government can only worsen the existing situation. It is proved that only strengthening the partnership between the State, business and civil society on the basis of restoring mutual trust of all economic actors will provide an opportunity to develop a deliberate policy of recovery, part of which is the large-scale proliferation of remote labor. Remote labor will become not only a mechanism for overcoming coronavirus crisis, but also a mechanism for large-scale renewal of Ukraine’s economy on the basis of the use of the latest technologies. Prospects for further research in this direction are the creation and adapting of novel forms of remote labor, their formalization, institutional and legal support, the construction of new models of full-fledged social partnership between the State, business and civil society in the sphere of labor and employment, etc.

Afghanistan’s Press

2019 ◽  
pp. 51-71
Author(s):  
Katherine A. Brown
Keyword(s):  
20Th Century ◽  
News Media ◽  
The State ◽  
Sociocultural Factors ◽  
The Political ◽  
Government Officials ◽  
Power Struggles ◽  
History Of ◽  
Media Organizations ◽  
The Impact

This chapter discusses the history of the Afghan news media, which was under either authoritarian or hyperpartisan control throughout the 20th century. This chapter explores the political and sociocultural factors that have contributed to the state of modern Afghan journalism, and how Afghan government officials have treated their press since 2001. It also examines the habits and norms local journalists have created, in addition to the impact of Western aid money and the presence of Western journalists in the country. Independent news media organizations have helped to drive dramatic change in Afghan politics and society, often at a seemingly breakneck speed. The patchwork media landscape of present-day Afghanistan reflects the various power struggles between the country’s politicians, extremists, strongmen, progressives, and foreign actors.

scholarly journals Development of Tax Stimulation and Business Environment in Slovakia

2020 ◽  
Vol 83 ◽  
pp. 01011
Author(s):  
Ivona Ďurinová ◽  
Natália Tačarová
Keyword(s):  
Graphical Representation ◽  
Slovak Republic ◽  
Tax Incentives ◽  
Business Environment ◽  
The State ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
The One ◽  
The Impact ◽  
New Jobs

Tax incentives are specific and targeted tax instruments in the economic and social policy of the state. With appropriate tools, the state can support the creation of new jobs and also the sustainability of human resources in existing companies. The article deals with the issue of stimulation of companies in Slovakia and the suitability of the applied incentives in connection with the business environment. The aim of the paper is to approach and analyze the impact of tax incentives applied in the Slovak Republic and evaluate them based on their impact on business entities, respectively business environment. The analysis of the overall development of provided tax incentives in the Slovak Republic is focused on the period from 2002 to 2018. The paper uses the method of analysis and synthesis together with the methods of tabular and graphical representation. Mathematical and statistical methods are used in individual calculations. On the one hand, it can be stated that tax incentives are important, even necessary, for countries, given the inflow of foreign capital, but on the other hand, domestic businesses are disadvantaged by which foreign investors disrupt the domestic business environment.

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