scholarly journals Taxes Reforms in India- A Study on Goods and Services Tax

IARJSET ◽  
2021 ◽  
Vol 8 (12) ◽  
Author(s):  
Mr.VinayKumar C ◽  
Dr.M. kumaraswamy
Keyword(s):  
Goods And Services

Eurasian Economic Union: A sober look

2016 ◽  
pp. 43-60 ◽  
Author(s):  
E. Vinokurov
Keyword(s):  
The State ◽  
Customs Union ◽  
Macroeconomic Policies ◽  
Member States ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Ongoing Work ◽  
General Rules ◽  
Economic Union ◽  
Trade And Investment

The paper appraises current progress in establishing the Customs Union and the Eurasian Economic Union (EAEU). Although the progress has slowed down after the initial rapid advancement, the Union is better viewed not as an exception from the general rules of regional economic integration but rather as one of the functioning customs unions with its successes and stumbling blocs. The paper reviews the state of Eurasian institutions, the establishment of the single market of goods and services, the situation with mutual trade and investment flows among the member states, the ongoing work on the liquidation/unification of non-tariff barriers, the problems of the efficient coordination of macroeconomic policies, progress towards establishing an EAEU network of free trade areas with partners around the world, the state of the common labor market, and the dynamics of public opinion on Eurasian integration in the five member states.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

STUDY OF POND STATUS IN INDIA : A REVIEW

2017 ◽  
Vol 23 (1) ◽  
Author(s):  
V.K. YADAV ◽  
SONAM SHARMA ◽  
A.K. SRIVASTAVA ◽  
P.K. KHARE
Keyword(s):  
Fresh Water ◽  
Land Surface ◽  
Human Population ◽  
Climate Changes ◽  
Hydrological Cycle ◽  
Habitat Destruction ◽  
Conservation Strategy ◽  
Goods And Services ◽  
Human Use ◽  
Over Exploitation

Ponds are an important fresh water critical ecosystem for plants and animals providing goods and services including food, fodder, fish, irrigation, hydrological cycle, shelter, medicine, culture, aesthetic and recreation. Ponds cover less than 2 percent of worlds land surface. Ponds are important source of fresh water for human use. These are threatened by urbanization, industrialization, over exploitation, fragmentation, habitat destruction, pollution, illegal capturing of land and climate changes. These above factors have been destroying ponds very rapidly putting them in danger of extinction of a great number of local biodiversity. It is necessary to formulate a correct conservation strategy for pond restoration in order to meet the growing needs of fresh water by increasing the human population. Some measures have been compiled and proposed in the present review.

Land Use Change and Commodity Frontiers

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Daniel M. Cáceres ◽  
Esteban Tapella ◽  
Diego A. Cabrol ◽  
Lucrecia Estigarribia
Keyword(s):  
Large Scale ◽  
Field Work ◽  
Dry Forest ◽  
Social Actors ◽  
Goods And Services ◽  
Fast Pace ◽  
Forest Use ◽  
The Government ◽  
Social Environmental ◽  
Management Recommendations

Argentina is experiencing an expansion of soya and maize cultivation that is pushing the agricultural frontier over areas formerly occupied by native Chaco forest. Subsistance farmers use this dry forest to raise goats and cattle and to obtain a broad range of goods and services. Thus, two very different and non-compatible land uses are in dispute. On the one hand subsistance farmers fostering an extensive and diversified forest use, on the other hand, large-scale producers who need to clear out the forest to sow annual crops in order to appropriate soil fertility. First, the paper looks at how these social actors perceive Chaco forest, what their interests are, and what kind of values they attach to it. Second, we analyze the social-environmental conflicts that arise among actors in order to appropriate forest’s benefits. Special attention is paid to the role played by the government in relation to: (a) how does it respond to the demands of the different sectors; and (b) how it deals with the management recommendations produced by scientists carrying out social and ecological research. To put these ideas at test we focus on a case study located in Western Córdoba (Argentina), where industrial agriculture is expanding at a fast pace, and where social actors’ interests are generating a series of disputes and conflicts. Drawing upon field work, the paper shows how power alliances between economic and political powers, use the institutional framework of the State in their own benefit, disregarding wider environmental and social costs. 

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Globalisation and Equity Issues in Post-socialist Transition Economies

2004 ◽  
Vol 54 (3) ◽  
pp. 273-296
Author(s):  
G. W. Kolodko
Keyword(s):  
Transition Economies ◽  
World Market ◽  
Early Years ◽  
Standard Of Living ◽  
Social Constraints ◽  
Significant Shift ◽  
Equity Issues ◽  
Goods And Services ◽  
The Rich

Equity issues in policymaking are difficult to resolve because they are linked not only to the economic situation but also to social constraints and political conflicts within a country. This is even more true in the case of post-socialist economies during their transition to a market system in the era of globalisation. The historical and irreversible process of liberalisation and integration of capital, goods and services, and labour markets into one world market, as well as the gradual construction of new institutions and the process of privatisation cause a significant shift in the income pattern of post-socialist emerging markets. Contrary to expectations, inequality increases affecting the standard of living and long-term growth. While globalisation contributes to the long-term acceleration of economic growth and offers a chance for many countries and regions to catch up with more advanced economies, it results in growing inequality both between the countries and within them. On average, the standard of living increases, but so does the gap between the rich and the poor. Therefore, equality issues should always be of concern to policymakers, especially in the early years of the change of regime in post-socialist transition economies.

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