The relationship of the tax system model and the stage of economic development of the state on the example of China

2020 ◽  
pp. 182-189
Author(s):  
Ю.Ю. Косенкова
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
System Model ◽  
Tax System ◽  
System A ◽  
Stage Of Development ◽  
Tax Systems ◽  
Relationship Of ◽  
The Relationship

В данном исследовании была сделана попытка установить связь между стадией экономического развития государства со сформировавшейся моделью налоговой системы на примере налоговой системы КНР. В рамках проведенного анализа первоначально обосновывалось отнесение национальной экономики к той или иной стадии экономического развития. Далее на основе изучения особенностей налоговой системы был сформирован перечень характеристик, присущих налоговым системам государств, находящихся на индустриальном этапе развития. The study establishes a connection between the stage of economic development of the state and the established model of the tax system using the example of the tax system in China. First of all, the attribution of the national economy to a particular stage of economic development is justified. Then, on the basis of studying the features of the tax system, a list of characteristics inherent to the tax systems of states at the industrial stage of development was formed.

scholarly journals RELATIONSHIP OF LAW AND ECONOMY IN THE TRANSITION PERIOD

2021 ◽  
pp. 182-187
Author(s):  
SERGEY BORISOVICH BOKACH ◽  
◽  
TAT’YANA PAVLOVNA BUTENKO ◽  
Keyword(s):  
Economic Development ◽  
Social Development ◽  
Transition Period ◽  
Civil Law ◽  
The State ◽  
Literary Sources ◽  
History Of ◽  
Relationship Of ◽  
The Relationship ◽  
Development Objective

The article examines the relationship between civil legislation and the laws of economic development, objective laws of social development and their subjective regulation, an analysis of literary sources, the history of the development of the state and ideas about the economics of law of modern authors, made it possible to conclude that the development of civil law is influenced not only by the objectivity of laws but also subjective factors, including tradition.

scholarly journals The impact of globalization on the characteristics of European countries’ tax systems

2015 ◽  
Vol 60 (206) ◽  
pp. 117-139 ◽  
Author(s):  
Stevan Lukovic
Keyword(s):  
National Economy ◽  
International Competition ◽  
European Countries ◽  
International Literature ◽  
Tax System ◽  
Economic Background ◽  
Tax Systems ◽  
National Tax ◽  
The Impact ◽  
The Relationship

In the international literature, a great number of studies have sought to determine the relationship between the characteristics of the national tax systems and globalization. Most of the research was conducted to prove the impact of the tax system on the competitiveness of the national economy, in order to give a clear recommendation for how economic and fiscal policy should create a stimulating economic background and enable greater involvement of the national economy in international flows. However, the process can be viewed from the reverse perspective, in the sense that the process of globalization and international competition can shape the characteristics of national tax systems. This paper aims to determine by empirical evidence the impact of the process of globalization and international competition on the characteristics of taxation in observed European countries.

Features of the tax system of Japan, as a state at the post-industrial stage of development

2020 ◽  
pp. 153-160
Author(s):  
Ю.Ю. Косенкова
Keyword(s):  
Economic Development ◽  
Historical Development ◽  
System Model ◽  
Japanese Economy ◽  
Tax System ◽  
Industrial Economy ◽  
Stage Of Development ◽  
Regional Position ◽  
Post Industrial

В исследовании была сделана попытка выделить особенности налоговой системы Японии, как государства, находящегося на постиндустриальной стадии развития. В рамках проведенного анализа первоначально обосновывалось отнесение национальной экономики Японии к той или иной стадии экономического развития. Далее изучалась сложившаяся модель налоговой системы. В результате обобщения полученных результатов был сформирован перечень характеристик, присущих налоговой системе Японии, как государства с постиндустриальной экономикой. При исследовании учитывались особенности экономики Японии, определенные ее историческим развитием и региональным положением. The study attempted to highlight the features of the tax system in Japan, as a state at a post-industrial stage of development. In the framework of the analysis, the classification of the Japanese economy to a certain stage of economic development was first substantiated. Next, the prevailing tax system model was studied. As a result of a generalization of the results, a list of characteristics of the tax system of Japan as a state with a post-industrial economy was formed. The study took into account the characteristics of the Japanese economy, determined by its historical development and regional position.

scholarly journals DEVELOPMENT OF THE TAXATION SYSTEM IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE NATIONAL ECONOMY

2021 ◽  
Vol 5 (40) ◽  
pp. 378-388
Author(s):  
N. Lagodiienko ◽  
І. Yakushko
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Information Technologies ◽  
Digital Technologies ◽  
Jel Classification ◽  
Tax System ◽  
Digital Space ◽  
Current Context ◽  
Tax Systems ◽  
Taxation System

Abstract. Creating an effective tax system in the country is one of the most important conditions for ensuring its competitiveness. Today, there is a process of active tax competition between states around the world. This determines the importance of creating conditions for the introduction of digital technologies in the field of taxation, which can radically change the efficiency of tax authorities and facilitates the transition of tax systems to a qualitatively new level of development. Thus, within the article, theoretical provisions of the development of fiscal digitalization as an objectively necessary component of reforming tax systems in the current context of the national economy digitalization are examined. This was implemented through the study of the digitalization essence, which was carried out based on the analysis of the formed scientific concepts of this phenomenon consideration, concretization of the influence of such phenomenon on the national economy development. As a result, advantages of the digital technologies introduction for the tax system of the countries are also determined. To specify the essence of fiscal digitalization, within the article, the content of fiscal and digital space is considered, their objective convergence in the current conditions of economic development are substantiated, as well. The author’s interpretation of the essence of fiscal transformation was proposed, namely: fiscal transformation — a space in which the processes of introduction of modern information technologies into the activities of fiscal authorities to increase the effectiveness of the relevant executive authorities policy in the field of revenue and expenditure regulation. economic development and ensuring the development of other economic entities. Conceptual principles of the fiscal digitalization development, its inevitable nature are also deepened, and its important role in ensuring the competitiveness of tax systems is substantiated,  advantages and threats that may arise in the process of the introduction of modern digital technologies in the fiscal sphere are analyzed. Keywords: digitalization, fiscal space, digital space, fiscal digitalization, digital technologies. JEL Classification H21 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 36.

The Problem of Credible Commitment in the Sphere of Ownership and the Russian Way of Vertical Political Integration

2010 ◽  
pp. 4-27 ◽  
Author(s):  
V. Volkov
Keyword(s):  
National Economy ◽  
The State ◽  
Economic Organization ◽  
Political Integration ◽  
Credible Commitment ◽  
Credible Commitments ◽  
State Capitalism ◽  
History Of ◽  
Relationship Of ◽  
The Relationship

The article is devoted to the relationship of state and business in todays Russia. The author briefly summarizes the history of those relations and shows that due to mutual distrust and lack of incentives with regard to formalization of their interactions as well as to the states inability to provide credible commitments in the sphere of ownership both the state and Russian oligarchs preferred creating a vertically integrated state capitalism in Russia. Such a form of economic organization in this case involves concentration of power in the hands of top officials and bureaucrats and manual management of the national economy based on personal ties.

Manajemen Ekonomi Outopilot: Kegagalan Negara Mencari Identitas?

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 142-152
Author(s):  
Mukhaer Pakkanna
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
Political Democracy ◽  
Economic Democracy ◽  
Quality Of Democracy ◽  
Economic Disparities ◽  
National Economic ◽  
Production And Distribution

Political democracy should be equivalent to the economic development of the quality of democracy, economic democracy if not upright, even the owner of the ruling power and money, which is parallel to force global corporatocracy. Consequently, the economic oligarchy preservation reinforces control of production and distribution from upstream to downstream and power monopoly of the market. The implication, increasingly sharp economic disparities, exclusive owner of the money and power become fertile, and the end could jeopardize the harmony of the national economy. The loss of national economic identity that makes people feel lost the “pilot of the state”. What happens then is the autopilot state. Viewing unclear direction of the economy, the national economy should clarify the true figure.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Material costs in productural productivity structure: world trends and impact on development of the domestic economy

2019 ◽  
Vol 39 (2) ◽  
pp. 196-205
Author(s):  
N. V. Firov
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Natural Resources ◽  
National Economy ◽  
Raw Materials ◽  
The State ◽  
Domestic Economy ◽  
Western Countries ◽  
Material Costs

A comparative analysis of the prices of raw materials, fuel, electricity in Russia and Western countries, the dynamics of their growth and impact on the national economy. It is shown that in the interests of the country's economic development and improving the welfare of the population, it is necessary to use its natural resources more effectively, to pursue a more stringent and at the same time balanced policy to curb the growth of prices, taking into account the interests of the state and business.

The Significance of Regional Studies for the Elaboration of National Economic History

1960 ◽  
Vol 20 (4) ◽  
pp. 588-596 ◽  
Author(s):  
Henry W. Broude
Keyword(s):  
Economic Development ◽  
Economic History ◽  
Regional Differentiation ◽  
Regional Studies ◽  
National Economic ◽  
Methodological Problems ◽  
National Economic Development ◽  
Relationship Of ◽  
The Relationship ◽  
Point Of Departure

The purpose of this paper is to serve as a point of departure for discussion of the relationship of regional differentiation and growth to general economic development. In addition to touching on methodological problems, I hope to establish two specific points: (a) that the needs of economic history call for particular perspectives in delimiting regions, and (b) that study of regional interaction can provide insights in an understanding of national economic development.

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