scholarly journals Development trends of local taxes in the system of local budgets in Ukraine

2020 ◽  
Vol 8 (1) ◽  
pp. 104-111 ◽  
Author(s):  
Julia Glushchenko ◽  
Natalia Kozhalina
Keyword(s):  
Transfer Payments ◽  
Local Taxes ◽  
Local Taxation ◽  
Democratic State ◽  
Effective Performance ◽  
Effective System ◽  
The Subject ◽  
Local Budget ◽  
Medium Businesses ◽  
Taxation System

Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is characterized by the delayed receipt of revenues and the lack of revenue in terms of targets, thereby creating problems with financing from local budgets.The article investigates the essentials of local taxation in the system of local budgets in Ukraine. It also summarizes methodological approaches to determining the nature of local taxes, clarifies their fiscal role in the local tax system and local budgets, and analyzes the existing practice of formation and implementation of local taxes in local budget revenues. Besides, prospective lines of improvement of the local taxation system are investigated and recommendations for its development are elaborated. Also, the subject to reform of the system of tax and budgetary relations was substantiated; changes in some administration mechanisms, the list expansion due to environmental fees and strengthened control over the unshadowing of small and medium businesses were offered.

scholarly journals Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base

2020 ◽  
pp. 6-17
Author(s):  
ANZHELA YA. KUZNYETSOVA ◽  
LIUDMYLA S. ZAKHARKINA ◽  
VOLODYMYR M. NOVIKOV ◽  
RUSLANA YU. CHUKHNO
Keyword(s):  
Dynamic Analysis ◽  
Well Being ◽  
Structural Dynamic ◽  
Local Taxation ◽  
Self Sufficiency ◽  
Study Results ◽  
Local Budget ◽  
Community Budget ◽  
Taxation System ◽  
Budget Revenue

The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis. The paper compares different approaches to defining the concept of “financial self-sufficiency for local budgets”. It is determined that the community's success depends on the level of its financial self-sufficiency, which is possible only when the community has financial resources fully to implement local budgets in terms of expenditures. Structural and dynamic analysis of the local budget revenue in Ukraine for 1998-2019 is carried out to assess the level of financial self-sufficiency for local budgets in Ukraine as a whole. The study results indicate the state measures correctness in the reforming of the local taxation system in 2010 and budget decentralization in 2015. However, these measures must be fully implemented and systemic. Conclusions: the composition and structure of the revenues of the local budgets are continually changing, due to the constant changes in the tax system of Ukraine and the state’s efforts to solve the problem of generating local budget revenues, not due to the development of local taxation, but via official transfers. In such conditions, the self-sufficiency of local budgets does not receive the appropriate level. Local budgets are formed on the principle of minimum execution. However, the local taxation system development and the significant increase in tax revenues from local taxes since 2015 allow us to make optimistic forecasts for the growth of the financial self-sufficiency level for local budgets in the future. Keywords: self-sufficiency, community, budget, taxes.

scholarly journals Analyzing the Efficiency of Local Taxation in Ukraine

2020 ◽  
Vol 10 (513) ◽  
pp. 332-338
Author(s):  
V. A. Hnativ ◽  
◽  
O. T. Zamaslo ◽  
Keyword(s):  
Local Level ◽  
Social Needs ◽  
Current Status ◽  
Local Taxes ◽  
Local Taxation ◽  
The Social ◽  
Social And Economic Development ◽  
State Taxation ◽  
The Right ◽  
Taxation System

One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and their efficiency are allocated. It is specified that the Tax Code is a prerequisite for fulfilling the tasks of tax reform and a step towards creating a more perfect taxation system. The current status of the revenue base of budgets in Ukraine, the dynamics of collections of taxes and fees in budget revenues during 2014-2019 are analyzed; the role of local taxes in the formation of the revenue part of local budgets is defined. The results of the process of financial decentralization in Ukraine are summarized, in particular, the increase of powers that can be transferred to the local level in order to increase the independence of local budgets and improve the inter-budget relations. The mechanism of budget alignment, which replaced the formula for distribution of the volume of inter-budget transfers, is researched. The necessity of further reform of local taxation taking into account the competitive advantages and interests of each individual region, optimization, expansion of the base of local taxation and the right of local authorities to establish and collect local taxes and fees in order to avoid problems of forming the revenue base of local budgets of Ukraine is substantiated.

LOCAL TAXES AS A SOURCE OF LOCAL BUDGET REVENUES

2018 ◽  
Author(s):  
Oksana Vinnytska ◽  
◽  
Tetiana Korniienko ◽  
Liudmyla Chvertko ◽  
◽  
...  
Keyword(s):  
Social Economic ◽  
Developed Countries ◽  
Developing Regions ◽  
Local Authorities ◽  
Local Taxes ◽  
Single Tax ◽  
Local Taxation ◽  
The World ◽  
Local Budget ◽  
The One

The article investigates the role and importance of local taxes in the revenues of local budgets, investigates the problematic aspects and contradictions of local taxation, it is determined that local taxes and fees should exist in such an amount that they fully provide local authorities with the funds necessary for their own needs. The dynamics of receipts of local taxes and fees is considered, it is investigated that the increase in the share of local taxes and fees in the structure of local budget revenues was due to a single tax. It is analyzed that in the world practice of developed countries the share of local taxes and fees in local budgets varies from country to country (from 30%), however, compared to Ukraine, the share in these countries is quite high. In addition, each country is characterized by a different number of local taxes and fees and the ability of local authorities to impose additional local taxes and fees. Prospects for the development of local taxes and fees in Ukraine and promising directions for increasing their fiscal significance have been substantiated. It is argued that the existing system of local taxes and fees in Ukraine, as well as the country's tax system as a whole, needs to be improved, since it should, on the one hand, provide a sufficient amount of its own revenues for local budgets, and on the other hand, be an instrument of local social economic policy aimed at fulfilling the tasks of balancing the economy and developing regions.

Obywatele Unii Europejskiej – wyborcy Parlamentu Europejskiego – parlamentu ponadnarodowego

2016 ◽  
Vol 14 (3) ◽  
pp. 147-162
Author(s):  
Stefan Marek Grochalski
Keyword(s):  
European Union ◽  
Subject Matter ◽  
European Parliament ◽  
Legal Regulations ◽  
The European Union ◽  
Democratic State ◽  
The Subject ◽  
Direct Elections

Parliament – an institution of a democratic state – a member of the Union – is not only an authority but also, as in the case of the European Union, the only directly and universally elected representative body of the European Union. The article presents questions related to the essence of parliament and that of a supranational parliament which are vital while dealing with the subject matter. It proves that the growth of the European Parliament’s powers was the direct reason for departing from the system of delegating representatives to the Parliament for the benefit of direct elections. It presents direct and universal elections to the European Parliament in the context of presenting legal regulations applicable in this respect. It describes a new legal category – citizenship of the European Union – primarily in terms of active and passive suffrage to the European Parliament, as a political entitlement of a citizen of the European Union.

Abortion and Human Rights in Central America

Janus Head ◽  
2019 ◽  
Vol 17 (1) ◽  
pp. 9-43
Author(s):  
Gabriela Arguedas-Ramirez ◽  
Keyword(s):  
Human Rights ◽  
Central America ◽  
Legal Abortion ◽  
International Human Rights Law ◽  
Human Rights Law ◽  
International Human Rights ◽  
Political Dialogue ◽  
Democratic State ◽  
The Subject ◽  
International Human

This essay aims to show that the nations of Central America must create access to safe and legal abortion as well as promote a political dialogue on the subject that is based on reason and science, rather than religion. Not only does prohibiting abortion constitute a violation of women's human rights, but, based on international human rights law as well as the minimum duties of civil ethics, failing in to provide such access or dialogue would mean failing to meet the standards of a legitimate democratic state.

scholarly journals An Intelligent Course Decision Assistant by Mining and Filtering Learners’ Personality Patterns

2019 ◽  
Vol 9 (21) ◽  
pp. 4665 ◽  
Author(s):  
Ja-Hwung Su ◽  
Yi-Wen Liao ◽  
Liang-Ni Chen
Keyword(s):  
Subject Matter ◽  
Pattern Mining ◽  
Actual System ◽  
Strong Interest ◽  
System A ◽  
Area Of Interest ◽  
Effective System ◽  
The Subject ◽  
Learning Guide ◽  
Personality Patterns

For a student, determining how to choose from a set of courses is an important issue prior to learning. An appropriate learning guide can direct students toward an area of interest. The learning results produced by the student in this case are superior due to their strong interest in the subject matter. Although a number of methods have been proposed to address this issue, the effectiveness remains unsatisfactory. To this end, we created an effective system, called the personality-driven course decision assistant, to help students determine the courses they should select by mining and filtering learners’ personality patterns. For learner pattern mining, the relationships between the students’ learning results and the referred personalities are discovered to provide the learners with valuable information before learning. For filtering learner personality patterns, students with similar personality patterns are filtered to predict the potential learning results. Through the actual system, a number of subjective and objective evaluations were conducted, and the evaluation results reveal that the proposed system is highly effective and reliable.

scholarly journals Tinjauan Yuridis Pajak Restoran Atas Food Truck

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Achmad Paku Braja Arga A.
Keyword(s):  
Tax Law ◽  
Local Taxes ◽  
New Type ◽  
The Subject ◽  
Definition Of ◽  
Tax Regulation

Innovation in the restaurant business is very dynamic, this can be seen in the emergence of the Food Truck business. Food Truck is a new type of business selling food that uses vehicles as a place of sale, so it can move. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that it has the potential to cause multiple interpretations relating to the understanding of the subject of restaurants and restaurant tax objects. This paper aims to analyze Food Truck from the perspective of tax law as well as specifically related to local taxes.

scholarly journals Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015

2021 ◽  
Vol 8 (01) ◽  
pp. 66-78
Author(s):  
Achmad Lutfi
Keyword(s):  
Quantitative Analysis ◽  
Local Government ◽  
Tax Collection ◽  
Tax Base ◽  
Income Gap ◽  
Local Taxes ◽  
Local Taxation ◽  
Autonomous Regions ◽  
The Government

ABSTRACTThis article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government. ABSTRAKArtikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.

scholarly journals Stanowisko Konferencji Episkopatu Polski wobec wyborów parlamentarnych w 1991 roku

Politeja ◽  
2018 ◽  
Vol 15 (53) ◽  
pp. 257-270
Author(s):  
Marek Delong
Keyword(s):  
Political Life ◽  
Common Elements ◽  
Parliamentary Elections ◽  
Democratic State ◽  
Political Views ◽  
The Subject ◽  
The Church

The Position of the Polish Episcopal Conference on the Parliamentary Elections in 1991The purpose of this article is to show the position of the Conference of the Polish Episcopate on the parliamentary elections in 1991. In official pronouncements of the Conference of the Polish Episcopate on this issue, as well as in the statements of individual bishops you can find two common elements. Firstly, noticeable is the identification of the category of the Polish nation, Catholics and society. Hence the belief that the institutions of a democratic state should uphold Christian values and national. Secondly, the Conference of the Polish Episcopate harbored the misconception by unanimity Catholics in Poland in terms of political views. It quickly turned out that the majority of the population does not recognize the role of the Church as the subject of political life. Already in the early nineties, and especially after the parliamentary elections in 1991, there have been numerous discussions on clericalism and anti‑clericalism.

scholarly journals Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration

2021 ◽  
Vol 2021 (3) ◽  
pp. 109-120
Author(s):  
Dorina Sandu ◽  
Keyword(s):  
Optimal Solution ◽  
Well Being ◽  
Public Authorities ◽  
The Public ◽  
Time Consumption ◽  
Eu Countries ◽  
Local Taxes ◽  
Financial Costs ◽  
Third Person ◽  
Local Budget

Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the debtor taxpayer, without the presence of the mediator as a third person, neutral and independent, comparing the institution of tax mediator in Romania with other EU countries presentation of the stages of mediation and its advantages in favor of both parties. The reality proves that there are numerous situations when fiscal administrative acts issued by the local taxes and fees service are the object of appeals before the issuing public authorities and the administrative-fiscal contentious courts. It complicates the activity of both local public authorities and courts, adds time consumption and financial costs, and fiscal mediation proves to be an optimal solution.

Sign in / Sign up

Export Citation Format

Share Document