COMPARATIVE STUDY OF NET SALARY UNDER LATVIAN AND LITHUANIAN TAX LEGISLATION

2019 ◽  
pp. 49
Author(s):  
Sņežana Lukša
Keyword(s):  
Comparative Study ◽  
Negative Impact ◽  
Well Being ◽  
Tax Incentives ◽  
Theoretical Description ◽  
Tax Rates ◽  
Tax System ◽  
Tax Legislation ◽  
Human Labour ◽  
The Impact

Wages are remuneration for the use of human labour at a given time, it is a social guarantee for the well-being of people, and each worker has a significant net salary on hand, formed by applying labour taxes to gross wages. In Latvia, the tax system is constantly changing, such changes have a negative impact on economic outcomes and citizens' incomes, because labour tax rates remain relatively high, the tax burden for minimum wage recipients is high and they cannot fully benefit from tax incentives. The study carried out a theoretical description of net salary, calculated and compared the impact of labor taxes on the net salary size of the worker in Latvia and Lithuania.

Comparative Study between Foreign and Chinese in Oil and Gas Resources Tax

2014 ◽  
Vol 522-524 ◽  
pp. 1567-1570
Author(s):  
Jia Shan Wang ◽  
Ting Wang
Keyword(s):  
Economic Development ◽  
Comparative Study ◽  
Oil And Gas ◽  
Tax Incentives ◽  
Tax Rates ◽  
Tax Collection ◽  
Tax System ◽  
Differential Gain ◽  
Oil And Gas Resources ◽  
Collection And Management

In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.

scholarly journals Management priorities of tax reform in Ukraine: implementation of international experience

2020 ◽  
Vol 17 (2) ◽  
pp. 320-333
Author(s):  
Yuriy Turyanskyy ◽  
Irena Svydruk ◽  
Orystlava Sydorchuk ◽  
Nataliіa Mitsenko ◽  
Olga Klepanchuk
Keyword(s):  
Regulation Mechanism ◽  
Tax Burden ◽  
Tax Rates ◽  
Management Tools ◽  
Tax System ◽  
Macroeconomic Risk ◽  
Tax Legislation ◽  
Macroeconomic Indicators ◽  
The Impact ◽  
Tax Regulation

The paper proves that the Ukrainian economy’s systematic structural crises stipulated the necessity of choosing the effective forms of tax mechanism for its regulation. Systemic and institutional methods have been used to study the peculiarities of Ukrainian tax regulation. The methods of coefficient and relative values have been used to assess certain parameters of the tax burden. The dynamics of statistical data have been studied by the method of trend analysis. To determine the impact of the current tax system of Ukraine on economic growth, the authors tested several hypotheses about the dependence of the tax system and: GDP (1), industrial production (2), exports (3), investment dynamics (4), and unemployment rate (5) using econometric analysis with the package-statistical module EViews. The existence of a directly proportional relationship between the growth of tax revenues to the budget of Ukraine and the change of certain macroeconomic indicators is substantiated. It was found that the total tax burden on business in Ukraine reaches 41.5% of corporate profits, which exceeds similar indicators in most European countries. A tax regulation mechanism to stabilize the Ukrainian economy is proposed, in particular: proposals to revise tax rates, implement macroeconomic risk management tools, customs post-audit while providing transparency of tax legislation and its harmonization with the EU Customs Code, digitalization of the service component of tax administration.

scholarly journals Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine

2020 ◽  
Vol 23 (1) ◽  
pp. 89-94
Author(s):  
Natalia Lagodienko ◽  
◽  
Victoriia Palamarchuk ◽  
Vladyslav Hamaiun ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
The State ◽  
Economic Situation ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
The Impact

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

scholarly journals The gender gap of returns on education across West European countries

2014 ◽  
Vol 35 (3) ◽  
pp. 219-249 ◽  
Author(s):  
Concetta Mendolicchio ◽  
Thomas Rhein
Keyword(s):  
Gender Gap ◽  
Negative Impact ◽  
European Countries ◽  
Tax Rates ◽  
Unemployment Benefits ◽  
Tax System ◽  
Content Type ◽  
Wage Premia ◽  
The Impact ◽  
West European

Purpose – The purpose of this paper is to study the gender specific private returns on education (RE) in Europe in a comparative perspective. The authors extend the model of de la Fuente (2003) by estimating the parameters by gender and introducing maternity leaves and benefits. The paper analyses the impact of the public policy variables evaluating the elasticities with respect to unemployment benefits, marginal and average tax rates, maternity leave and childcare benefits. Design/methodology/approach – The authors estimate the Mincerian coefficients, with the Heckman’ selection model, for 12 West European countries using the EU-SILC data. The authors then use them as input to calibrate the decision model. Findings – The RE of females tend to be higher than those of males in all the Europeans countries but Germany, the Netherlands and Sweden. The gender gap can be explained mainly by the wage premia and labour income taxes which more than compensate the negative effects on females’ returns triggered by higher unemployment rates and maternity-related benefits. Practical implications – The tax system has the most pronounced effect on RE. An increase in the marginal tax rates has a negative impact. An increase in the average tax rates can have a negative or positive impact, depending on the progressivity of the tax system. An increase in unemployment benefits and maternity or child-care benefits has a negative but fairly small impact. Social implications – The analysis considers just one dimension of maternity related policies: the effect on RE and differences across gender. These policies may have aims which are beyond the scope of this paper, for instance to increase fertility. From this viewpoint, the small values of the elasticities presented are reassuring in that they suggest that they can be implemented at a fairly small cost in terms of investment in human capital. Originality/value – The authors compute the RE using a model which allows us to take into account and assess the significance of relevant variables: wage premium, income tax, some public transfers and benefits, costs of the investments. Moreover, the authors estimate the wage premia using relatively recent EU-SILC data. Finally, the paper compares 12 EU countries spanning quite different labour market conditions and institutions.

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.

The impact of the COVID-19 pandemic on the psychosocial condition of students in Poland and Ukraine

2020 ◽  
Author(s):  
Piotr Długosz ◽  
Yana
Keyword(s):  
Distance Learning ◽  
Negative Impact ◽  
Well Being ◽  
Survey Method ◽  
Psychosocial Condition ◽  
On Line ◽  
Line Survey ◽  
The Impact ◽  
Emotional Condition ◽  
Double Measurement

The article presents the results of research on psychosocial condition among Polish and Ukrainian students during the quarantine. The aim of the research was to verify the impact of the pandemic and its accompanying phenomena on the well-being of youth. In order to achieve this goal, the CAWI on-line survey method with double measurement was used. The first measurement carried out at the beginning of the quarantine resulted in 3659 filled out surveys in Poland and 739 in Ukraine. The second measurement conducted at the end of distance learning brought 1978 filled out surveys in Poland and 411 in Ukraine. The results of research indicate that the quarantine had a negative impact on the psychosocial condition of youth. The deterioration of emotional condition and the increase in mental disorders has been observed. Due to the pandemic and distance learning, the mental health of youth deteriorated significantly. Polish youth were negatively influenced by the pandemic to a greater extent than young Ukrainians.

scholarly journals The Impact of the COVID-19 Pandemic on the Working Conditions, Employment, Career Development and Well-Being of Refugee Researchers

Societies ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 71
Author(s):  
Ourania Tzoraki ◽  
Svetlana Dimitrova ◽  
Marin Barzakov ◽  
Saad Yaseen ◽  
Vasilis Gavalas ◽  
...  
Keyword(s):  
Online Survey ◽  
Negative Impact ◽  
Well Being ◽  
Appropriate Technology ◽  
Public Authorities ◽  
Policy Makers ◽  
Home Setting ◽  
The Public ◽  
Work From Home ◽  
The Impact

The ongoing ‘refugee crisis’ of the past years has led to the migration of refugee researchers (RRs) to European countries. Due to the COVID-19 pandemic, RRs often had to work from home and/or to continue their social, cultural and economic integration process under new conditions. An online survey carried out to explore the impact of the pandemic on the refugee researchers showed that RRs found it difficult to adapt their everyday working life to the ‘home’ setting. The majority have had neither a suitable work environment at home nor the appropriate technology. Although they stated that they are rather pleased with the measures taken by the public authorities, they expressed concern about their vulnerability due to their precarious contracts and the bureaucratic asylum procedures, as the pandemic has had a negative impact on these major issues. The majority of RRs working in academia seem not to have been affected at all as far as their income is concerned, while the majority of those employed in other sectors became unemployed during the pandemic (58%). Recommendations are provided to the public authorities and policy makers to assist RRs to mitigate the consequences of the pandemic on their life.

scholarly journals COVID-19 Pandemic and Quality of Life among Romanian Athletes

2021 ◽  
Vol 18 (8) ◽  
pp. 4065
Author(s):  
Germina-Alina Cosma ◽  
Alina Chiracu ◽  
Amalia Raluca Stepan ◽  
Marian Alexandru Cosma ◽  
Marian Costin Nanu ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Trait Anxiety ◽  
Negative Impact ◽  
Well Being ◽  
Quality Of Life Scale ◽  
Life Scale ◽  
Personality Item ◽  
The Impact ◽  
The Relationship

The aim of this study was to analyze athletes’ quality of life during the COVID-19 pandemic. The study involved 249 athletes between 15 and 35 of age, M = 21.22, SD = 5.12. The sample was composed of eight Olympic Games medalists, three European medalists, 67 international medalists, and 63 national medalists. The instruments used were: (1) COVID-19 Anxiety Scale, (2) Athlete Quality of Life Scale, (3) Impact of Pandemic on Athletes Questionnaire, and (4) International Personality Item Pool (IPIP Anxiety, Depression, and Vulnerability Scales). The results indicate significant differences in COVID-19 anxiety depending on the sport practiced, F (9239) = 3.81, p < 0.01, showing that there were significant differences between sports. The negative impact of the COVID-19 pandemic mediates the relationship between trait anxiety and the athletes’ quality of life. The percentage of mediation was 33.9%, and the indirect effect was −0.11, CI 95% (−0.18, −0.03), Z = −2.82, p < 0.01. Trait anxiety has an increasing effect on the intensity of the negative impact of the COVID-19 pandemic, 0.23, CI 95% (.10, 0.35), Z = 3.56, p < 0.01, and the negative impact of the COVID-19 pandemic has a decreasing effect on quality of life, −0.47, CI 95% (−0.67, −0.27), Z = −4.62, p < 0.01. Gender and age did not moderate the relationship between the negative impact of COVID-19 and athletes’ quality of life. The results of the study highlighted the impact that social isolation and quarantine have on athletes’ affective well-being.

scholarly journals Red tape and psychological capital: a counterbalancing act for professionals in street-level bureaucracies

2020 ◽  
Author(s):  
A Dudau ◽  
G Kominis ◽  
Y Brunetto
Keyword(s):  
Local Government ◽  
Organizational Behavior ◽  
Psychological Capital ◽  
Negative Impact ◽  
Practical Implication ◽  
Well Being ◽  
Government Employees ◽  
Street Level ◽  
Red Tape ◽  
The Impact

Abstract Assuming that red tape is inevitable in institutions, and drawing on positive organizational behavior, we compare the impact of individual psychological capital on the ability of street-level bureaucrats (SLBs) with different professional backgrounds to work within the confines of red tape. The two SLB professions investigated here are nurses and local government employees; and the work outcomes of interest to this study are well-being and engagement. The findings show that red tape has a different impact on each professional group but, encouragingly, they also indicate that psychological capital has a compensatory effect. Implications include nurses requiring more psychological resources than local government employees to counteract the negative impact of red tape. A practical implication for managers is that, if perception of red tape in organizations is set to increase or to stay constant, enhancing the psychological capital of professionals in SLB roles, through specific interventions, may be beneficial to professionals and organizations alike.

scholarly journals Impact of COVID-19 on the Health and Well-being of Informal Caregivers of People with Dementia: A Rapid Systematic Review

2021 ◽  
Vol 7 ◽  
pp. 233372142110201
Author(s):  
M. Courtney Hughes ◽  
Yujun Liu ◽  
Abby Baumbach
Keyword(s):  
Negative Impact ◽  
Living Arrangement ◽  
Informal Caregivers ◽  
Well Being ◽  
Rapid Review ◽  
People With Dementia ◽  
Psychosocial Resilience ◽  
Quantitative Descriptive ◽  
The Impact ◽  
Health And Well Being

Background: In December 2019, the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), or COVID-19, raised worldwide concern. Since then, the COVID-19 pandemic has negatively influenced health and wellness across the globe and caused nearly three million deaths. This study focuses on informal caregivers of people with dementia, a disease that affects about 50 million older adults worldwide and requires much caregiving support. Objective: Examine the current literature on the impact of COVID-19 on the health and well-being of informal caregivers for people with dementia. Method: This rapid review was conducted across five electronic databases for quantitative and qualitative articles published through March 15, 2021. Results: The 10 studies included in this review reported quantitative descriptive data from across the globe; however, no studies existed from the U.S. or East Asia countries. All of the studies examined the psychological rather than physical impact of COVID-19 and highlighted risk and protective factors in the areas of psychosocial (resilience, neuropsychiatric, and social isolation), sociodemographic (gender and education), and environmental (home confinement, living arrangement, and dementia stage). Conclusion: COVID-19 has had a considerable negative impact on the psychological well-being of informal caregivers of people with dementia, namely causing more depression and anxiety than pre-pandemic.

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