A OPOSIÇÃO DO FISCO ÀS ESTRUTURAS NEGOCIAIS E O IMPACTO DO SISTEMA TRIBUTÁRIO BRASILEIRO NO AMBIENTE DE NEGÓCIOS: Uma Análise Crítica a Partir do Neoinstitucionalismo (The Opposition of Federal Revenue to Business Structures and the Impact of the Brazilian Tax System on the Business Environment: A Critical Analysis from Neoinstitucionalism)

2021 ◽  
Author(s):  
Filipe POLETTO CARDOSO
Keyword(s):  
Critical Analysis ◽  
Business Environment ◽  
Tax System ◽  
Federal Revenue ◽  
Business Structures ◽  
The Impact

scholarly journals Specialists’ training by integration of the high school and business structures

2020 ◽  
Vol 164 ◽  
pp. 12016
Author(s):  
Aleksandra Kobicheva ◽  
Anna Safonova
Keyword(s):  
Higher Education ◽  
Public Relations ◽  
Business Environment ◽  
Educational Process ◽  
Professional Skills ◽  
Global Trends ◽  
Project Activity ◽  
Quality Of Higher Education ◽  
Business Structures ◽  
The Impact

According to global trends, universities should now be responsible for training a new generation of researchers and highly qualified managers who are ready to implement innovative activities in the modern market economy. This article focuses on the problems of professionalization and training of a modern specialist through the integration of educational and business structures. The purpose of this study is to substantiate the importance of the interaction of universities with business structures as a factor contributing to the solution of these problems and improving the quality of higher education in general. The article provides examples of the interaction of the Higher School of Media Communications and Public Relations (SPbPU) with enterprises based on the implementation of project activities. We have analysed students 'essays regarding participation in this kind of project activity, reflecting positive and negative experiences and allowing us to assess the impact of project activity on students' professional skills. More than 71% of students noted the significant contribution of project activity to their creativity and professional skills, and thus confirmed the importance of the interaction of higher education with the business environment, primarily for the educational process.

scholarly journals Tax policy for business entities under the conditions of association with the European Union: features and optimization directions

2020 ◽  
Vol 166 ◽  
pp. 13013 ◽  
Author(s):  
George Abuselidze ◽  
Inga Gogitidze
Keyword(s):  
Tax Policy ◽  
Developed Countries ◽  
Business Environment ◽  
International Studies ◽  
The European Union ◽  
Scientific Publications ◽  
Tax System ◽  
Macroeconomic Effect ◽  
Business Entities ◽  
The Impact

Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy, according to which highly available and modern standard-oriented business environment is created. In 2017, the Parliament of Georgia passed the reform of profit tax that is aimed to free the business entities from profit tax during the reinvestment process. All the above mentioned maintains the topicality of ongoing reforms in Georgia. The goal of the research is to identify the impact of the new tax system on the Gross Domestic Product, the stream of investments, stimulation of business, and the period, after which the results of the reform will be favourable for the economic. There are various researches and scientific publications on the given issue. According to the study, the reform will produce a long-term macroeconomic effect that will mainly aim to favour small and middle scale businesses. Liberal tax approaches are advancing Georgia’s investment attractiveness, reflecting an increase of investments. This work is based on Estonian experience presented in statistics and international studies. The information processed by experts and researchers helps us to evaluate the impact of this reform on Georgia.

scholarly journals Conditions of cooperation between enterprises and business environment institutions using the Podlasie region as an example

2016 ◽  
Vol 8 (4) ◽  
pp. 18-27 ◽  
Author(s):  
Andrzej Daniluk
Keyword(s):  
Statistical Analysis ◽  
Critical Analysis ◽  
Research Problem ◽  
Business Environment ◽  
Limited Extent ◽  
Innovation Development ◽  
Specific Approach ◽  
Low Level ◽  
Innovation Activities ◽  
The Impact

Abstract Cooperation in the field of innovation activities means active participation in joint projects with other companies and business environment institutions. Some of these institutions are involved in cooperation with entrepreneurs to a very limited extent, which makes the help ineffective. The aim of this article is to define the impact of this kind of cooperation in in the context of innovation development in the Podlasie region. According to the author of this article, the research problem is the low level of cooperation between companies and institutions of the business environment. There are not many publications regarding the identification of the degree of readiness to cooperate by companies in the regional context. The article uses the method of critical analysis of literature and statistical analysis of data. The results show the degree of interest in taking up cooperation between entities. Aiming to improve the level of cooperation, a more proactive and specific approach of the business environment institutions is recommended.

2018. gada nodokļu reforma uzņēmēju vērtējumā

2021 ◽  
pp. 227-233
Author(s):  
Anna Medne
Keyword(s):  
Economic Development ◽  
Fiscal Policy ◽  
Tax Reform ◽  
Business Environment ◽  
System Reform ◽  
Tax Rates ◽  
Tax System ◽  
The University ◽  
The Impact ◽  
Made In

Economic development in the country is characterized by the growth of gross domestic product, and in Latvia it is 2.1% at the beginning of 2019. Economic development must be closely linked to the business environment, and one of its most important factor is the fiscal policy of the state and its tax system. In 2018, the tax system reform was implemented in Latvia, where significant changes were made in the taxation and methodology of its calculation. This study analyses the University Turiba Survey of Entrepreneurs conducted in 2018 and 2019, explaining the entrepreneurs’ opinion on the impact of tax reform on business environment in Latvia and the amount of taxes paid by companies. In 2019, 92% of respondents believe that the taxes for businesses are too high, demonstrating their dissatisfaction with the existing tax rates and methodology. In 2019, the business environment has been rated as good by 44% of the respondents, compared with a rise of about 10 percent in the previous year.

Is technological change a devourer of jobs?

2017 ◽  
pp. 111-140 ◽  
Author(s):  
R. Kapeliushnikov
Keyword(s):  
Technological Change ◽  
Critical Analysis ◽  
New Technologies ◽  
Employment Growth ◽  
Foreseeable Future ◽  
Employment Effects ◽  
Technological Unemployment ◽  
Micro Level ◽  
Task Sets ◽  
The Impact

The paper provides a critical analysis of the idea of technological unemployment. The overview of the existing literature on the employment effects of technological change shows that on the micro-level there exists strong and positive relationship between innovations and employment growth in firms; on the sectoral level this correlation becomes ambiguous; on the macro-level the impact of new technologies seems to be positive or neutral. This implies that fears of explosive growth of technological unemployment in the foreseeable future are exaggerated. Our analysis further suggests that new technologies affect mostly the structure of employment rather than its level. Additionally we argue that automation and digitalisation would change mostly task sets within particular occupations rather than distribution of workers by occupations.

Corruption as “one‑stop‑shop”: theory and empirical analysis

2018 ◽  
pp. 32-51
Author(s):  
R. Yu. Kochnev ◽  
L. I. Polishchuk ◽  
A. Yu. Rubin
Keyword(s):  
Comparative Analysis ◽  
Business Environment ◽  
Enterprise Performance ◽  
Double Jeopardy ◽  
One Stop ◽  
The Commons ◽  
Public Production ◽  
Performance Project ◽  
The Impact ◽  
Sector Theory

We present the comparative analysis of the impact of centralized and decentralized corruption for private sector. Theory and empirical evidence point out to a “double jeopardy” of decentralized corruption which increases the burden of corruption upon private firms and weakens the incentives of bureaucracy to provide public production inputs, such as infrastructure. These outcomes are produced by simultaneous free-riding and the tragedy of the commons effects. The empirical part of the paper utilizes data of the Business Environment and Enterprise Performance project.

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.

Digital Economy: New Opportunities and Threats for the Development of the World Economy

2018 ◽  
Vol 11 (2) ◽  
pp. 18-26 ◽  
Author(s):  
I. A. Strelkova
Keyword(s):  
World Economy ◽  
Practical Experience ◽  
Business Environment ◽  
Digital Economy ◽  
The State ◽  
Market Exchange ◽  
Country Level ◽  
The World ◽  
Business Structures ◽  
Definition Of

The paper examines various approaches to the definition of the term «digital economy» in the scientific and business environment along with factors and forms of its development in different countries taking into account the specifics of the current stage of the Russian economy, which is a matter of particular importance in seeking new sources of the world economy growth. The subject of the research is opportunities and threats inherent in the process of digitalization of economies and their impact on the operation of international and national markets as well as the development of the world economy as a whole. The purpose of the paper was to analyze the practical experience in the formation and development of the digital economy in foreign countries and Russia and identify the changes it brings to the activities of state institutions and business structures, established rules of market exchange, the process of promotion and use of innovations. All the above made it possible to determine the country-level specifics of the digital economy evolution reveal the contradictory nature of its manifestations and justify the necessity for active participation of the state in stimulation and support of potentially promising digital innovations in various sectors of the economy. It is concluded that the level of the digital economy development depends on the real-sector performance, the maturity of markets, the state of the national economy. It is highlighted that the criteria for a comprehensive assessment of the results of the economy digitalization must be developed.

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