Challenges for Applying Claiming Procedure for Value Added Tax Reimbursement to the Residents of Territories of Leading Social and Economic Development & Free Port of Vladivostok

2016 ◽  
Vol 3 ◽  
pp. 73-81
Author(s):  
V.E. Varavenko ◽  
Keyword(s):  
Economic Development ◽  
Value Added ◽  
Value Added Tax ◽  
Social And Economic Development ◽  
Free Port ◽  
Port Of Vladivostok

scholarly journals INFLUENCE OF PREFERENTIAL REGIME ON THE STRUCTURE OF THE ECONOMY OF THE VLADIVOSTOK CITY DISTRICT

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
N.G IVELSKAY ◽  
◽  
E.V SULTANOVA ◽  
M.A STEFANENKO ◽  
◽  
...  
Keyword(s):  
Economic Development ◽  
Far East ◽  
Operating Modes ◽  
Social And Economic Development ◽  
The Status ◽  
City District ◽  
Economic Indexes ◽  
Free Port ◽  
Port Of Vladivostok

In this article authors made an attempt to estimate extent of influence of the preferential modes on change of economic parameters of social and economic development of the Vladivostok city district and Primorsky Krai during implementation of the federal laws "About the Free Port of Vladivostok" and "About Territories of Social and Economic Development", including, and in aspect of development of the Vladivostok agglomeration. On the basis of the carried-out analysis of separate socio-economic indexes authors made an attempt to define social and budgetary effects and also to reveal their cost efficiency. In a research indicators of a temporary row until entry into force of above-mentioned laws and during their realization are used. On the basis of the carried-out analysis of the register of residents of SPV presented on the website of Corporation on development of the Far East the attempt to determine the main priority directions in economy chosen, and quality of main types of economic activity, by the economic entities which received the status of residents was made. Also, conclusions are drawn on imperfection of mechanisms of assessment of efficiency of the operating modes, owing to lack of a uniform system of measurement of effectiveness of the implemented projects as investors, without the status of residents, and residents of the free port of Vladivostok and residents of TOSER.

Fiscal Decentralization and Environmental Infrastructure in China

2013 ◽  
Vol 13 (2) ◽  
pp. 733-759 ◽  
Author(s):  
Antung Liu ◽  
Junjie Zhang
Keyword(s):  
Economic Development ◽  
Tax Reform ◽  
Fiscal Decentralization ◽  
Sewage Treatment ◽  
Value Added ◽  
Value Added Tax ◽  
Chinese Cities ◽  
Fiscal Incentives ◽  
New Evidence ◽  
Environmental Infrastructure

Abstract This article provides new evidence that fiscal decentralization has supported economic development by incentiving cities to provide more sewage infrastructure. As a result of the 1994 tax reform, Chinese cities retained different shares of their value-added tax (VAT). Exploiting the persistence of this sharing system, we use the VAT share in 1995 as an instrument for the present fiscal incentives. We find that cities with higher fiscal incentives built significantly more sewage treatment capacity between 2002 and 2008. This result suggests that fiscal incentives can play a strong role in the development of city-level infrastructure.

scholarly journals Transit in Regional Economic Development: The Case of the Kaliningrad Exclave

2020 ◽  
Vol 27 (1) ◽  
pp. 263-280
Author(s):  
Ksenia Yu. Voloshenko ◽  
Ivan S. Gumenyuk ◽  
Nils Göran Arne Roos
Keyword(s):  
Economic Development ◽  
Regional Economy ◽  
System Development ◽  
Value Added ◽  
Cge Model ◽  
Social And Economic Development ◽  
Kaliningrad Region ◽  
Regional Product ◽  
The Impact

The study analyses the role of the transit function in the development of a regional transport system drawing on the example of the Kaliningrad exclave region (Russia). The article studies the role and extent of the impact of changes in the volume and structure of transit operations on the value-added creation in the regional economy. The assessment of the transit function was conducted using analytical software for strategizing and situational forecasting of the socio-economic development of the Kaliningrad region, the analogue of which is the CGE-model. The article describes the results of the regional value-added modelling based on the integrated index of gross regional product (GRP) and the changing volume and structure of transit cargo. The article explores the transit specialisation options for the Kaliningrad region based on different scenarios of its social and economic development and the changes in external factors. The results can be applied to similar studies on assessing the transit potential of a particular territory and developing measures to support the transportation system development in other regions.

scholarly journals Comparative analysis of taxation in 8 ex-communist countries in Europe

2021 ◽  
Vol 129 ◽  
pp. 08003
Author(s):  
Razvan Catalin Dobrea ◽  
Maria Loredana Popescu ◽  
Stefania Cristina Curea ◽  
Victor Marian Dumitrache
Keyword(s):  
Economic Development ◽  
Czech Republic ◽  
Comparative Analysis ◽  
European Commission ◽  
Structural Changes ◽  
Value Added ◽  
Communist Country ◽  
Customs Union ◽  
Social And Economic Development ◽  
Communist Countries

Research background: Having a similar background before the 1990, the ex-communist countries in Europe started to differentiate one from another in terms of social and economic development. Nowadays, in many aspects of the socio-economic environment, the differences between them are significant. There are many factors to be considered when analysing the patterns of evolution of each ex-communist country in Europe and one of them is taxation. The level of taxation can lead to structural changes in the economy, especially market economies that are not mature. Purpose of the article: The purpose of this article is to compare the level of taxation in 8 EU ex-communist countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, and Slovenia - in the context of globalization. Methods: We will do a comparative analysis of the indicators developed by European Commission, DG Taxation and Customs Union and Eurostat of the 8 EU ex-communist countries. Findings & Value added: This paper may add value to the economic and tax policies in the 8 EU ex-communist countries by identifying the policies that proved their effectiveness in generating higher labor productivity, policies that can be adapted and then adopted by the UE ex-communist countries that are less developed. Moreover, this paper can lead to more in-depth research concerning taxation as significant factor of development in these countries.

scholarly journals Tax Revenue and Economic Development in Nigeria

2019 ◽  
Vol 6 (9) ◽  
pp. 312-321
Author(s):  
Clement Olatunji Olaoye ◽  
Ayobolawole Adewale Ogundipe ◽  
Oladimeji Emmanuel Oluwadare
Keyword(s):  
Economic Development ◽  
Income Tax ◽  
Unit Root Test ◽  
Value Added ◽  
P Value ◽  
Value Added Tax ◽  
Distributed Lag ◽  
Long Run ◽  
The Government ◽  
The Impact

This study investigated the impact of taxation on economic development of Nigeria from 2003 to 2017.Vector Error Correction Model (VECM), Augmented Dickey-Fuller (ADF) unit root test, Autoregressive Distributed Lag (ARDL) bounds test, Jarque-Bera Normality Test and Eigenvalue stability condition were utilised in this study. The study revealed that companies’ income tax, petroleum profit and value added tax have a long run impact of -0.225(p-value=0.000),-0.0005 (p-value=0.699), and 0.211(p-value=0.000) respectively on the economic development of Nigeria.It was concluded that taxation has a significant long run relationship with Nigeria’s economic development. The study recommended that the government should not increase companies’ income tax rate because it is detrimental to the economic development of the country in the long run, instead the government should increase the value added tax because it has the potentiality to improve economic development of Nigeria. Also, the government should not concentrate effort on petroleum profit tax as it not significant on economic development of the country.

scholarly journals Financial instrument of ensuring sustainable social and economic development of municipalities

2021 ◽  
Vol 129 ◽  
pp. 09019
Author(s):  
Tatiana Yu. Semenova ◽  
V. Sigova Maria ◽  
M. N. Shchukin
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Local Level ◽  
Value Added ◽  
Transport Infrastructure ◽  
Leningrad Region ◽  
Budget Support ◽  
Social And Economic Development ◽  
The Russian Federation ◽  
Labor Resources

Research background: This article examines the problems of sustainable social and economic development of municipalities and tackles the issues of strategic planning, assessment of budget support and the economic condition of municipalities. Purpose of the article: When analyzing the existing social and economic processes in the municipalities of the Russian Federation, attention is drawn to the main methods of planning at the local level, an integral part of which is the preparation of forecasts of social and economic development of the municipality. On the basis of forecasts, a draft of local budget is prepared, determined by the revenue and expenditure side of the budget, laid the necessary sources of financing the budget deficit, formed municipal (address) for the implementation of the powers of local authorities. Methods: When budget planning and forecasting the social and economic development of a municipality, it is necessary to take into account many factors that contain input data for calculations. This includes demographic changes, labor resources, social security of the population, transport infrastructure, business activity, and much more. Findings & Value added: In this paper, the priority directions of the development of municipalities in modern conditions are identified and justified on the example of the municipal districts of the Leningrad Region. The methodological tools used can also be recommended to other municipalities of the Russian Federation.

scholarly journals Impact of Tax Revenue on Economic Development in Nigeria

2020 ◽  
Vol 13 (6) ◽  
pp. 1
Author(s):  
Uket E. Ewa ◽  
Wasiu A. Adesola ◽  
Etim N. Essien
Keyword(s):  
Economic Development ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Value Added ◽  
Least Square ◽  
Domestic Product ◽  
Value Added Tax ◽  
Gross Domestic Product Growth ◽  
Petroleum Companies ◽  
The Impact

There has been conflicting preposition as to the extent of tax contribution to the development of Nigerian economy. This study is to determine the impact of taxation proceeds on the development of Nigerian economy. The study explored the impact of three tax income streams – Income tax from companies’ profits, income tax from petroleum companies profits  and Value Added Tax on economic development represented by Gross Domestic Product (at current basic prices) growth for the period 1994 to 2018. The study applied Ordinary Least Square statistical tool with the help of SPSS 20.0. The study revealed a positive relationship with a coefficient of determination of 99.2% of the variation in economic development attributable to the tax income streams studied. Also although the study revealed the existence of significant effect of taxes from companies’ profits and Value Added Tax on Gross Domestic Product Growth, there is little or no significant impact of taxes on profits of Petroleum companies on Gross Domestic Product growth in Nigeria due to restriction by Organization of Petroleum Exporting Countries production ceiling on Nigeria’s production/sales and the global price shocks of crude oil over the decade. Also the study revealed tax payers apathy to tax payment and presence of tax leakages due to corruption and administrative inefficiencies by the tax authorities.

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