scholarly journals Indirect taxation of cross-border e-trade: features of national and intergovernmental regulation

2020 ◽  
Vol 6 (1) ◽  
pp. 256-280
Author(s):  
Alexander I. Pogorletskiy ◽  
Mariya V. Keshner
Keyword(s):  
Global Economy ◽  
Rapid Development ◽  
National Level ◽  
Value Added ◽  
Modern World ◽  
General Description ◽  
Indirect Taxation ◽  
Cross Border ◽  
Tax Regulation

The contemporary research in the field of economic and legal assessment of e-trade development, published in Russia, provides a general description of the situation and prospects for the development of international online transactions. At the same time, the aggregate features of taxation of cross-border e-commerce (which is the paper’s subject) are highlighted, without focusing on indirect methods of tax regulation (which are the object of the paper). Based on previous theoretical, methodological and practical studies, the authors systematize the knowledge about cross-border e-commerce operations’ indirect tax regulation both at the national and interstate level, defining the main approaches to taxation in this area. They also propose to focus on the priority of the regulatory (stimulating) role of taxes in their application as tools for influencing international online trading transactions. The main provisions of the paper reveal the principles and features of collecting value-added tax (VAT), excise, customs, and postal duties in the field of export-import e-trade operations with goods, digital content, and electronic services in national tax systems. In addition, this paper characterizes the main directions of international coordination of cross-border e-commerce indirect taxation. The authors have proven their hypothesis that the rapid development of cross-border e-trade in the modern world makes this field of international economic relations attractive enough to enhance the fiscal role of indirect taxation at the national level; however, the difficulties for the global economy early in the third decade of the 21st century require prioritizing the regulating (stimulating) role of indirect taxes to support global economic and trade operations growth, including its electronic segment.

scholarly journals Interdisciplinary approaches to the new paradigm of the global financial and monetary architecture after the Covid 19 pandemic crisis in correlation with the social problems in the EU countries

2021 ◽  
Vol 129 ◽  
pp. 01008
Author(s):  
Ghenadie Ciobanu ◽  
Raluca Florentina Cretu ◽  
Mihai Dinu ◽  
Florin Dobre
Keyword(s):  
Global Economy ◽  
Social Systems ◽  
National Level ◽  
Value Added ◽  
Economic Problem ◽  
New Paradigm ◽  
Interdisciplinary Approaches ◽  
The Social ◽  
The World ◽  
The Impact

Research background: How will the world change after the pandemic? What will be the trends of the global economy after the pandemic in the conditions of digital transformations and the impact of other cutting-edge technologies that will change both the global paradigms of the world economy and the global financial and monetary architecture? It is a problem both globally and in each country. Purpose of the article: In this article we aim to examine the processes of transformation of the financial architecture worldwide in the current conditions of financial-monetary globalization, but also of the revolutionary transformations of digitalization and cybersecurity of national, regional, and global financial systems. Research method: We start from the historical approach of the world financial and monetary phenomenon in correlation with the social evolutions. Another method of research is longitudinal: the study of the world financial and monetary phenomenon in time in the context of building the new paradigm of development at the global level with the transition of building paradigms at the national level. In this context, the statistical method and the method of collecting statistical information are also necessary. Findings & Value added: In the conditions when many countries face various serious problems of social, demographic, mass population migration, imbalances in labor markets, declining quality of life, the new international financial-monetary paradigms, but also regional and national ones demand to be correlated by promoting current policies and building economic, financial-monetary and social systems that correspond to solving these socio-economic problem.

scholarly journals Linguacultural Features of Teaching English for Specific Purposes in Cross-Cultural Interactions

2018 ◽  
Vol 50 ◽  
pp. 01185
Author(s):  
Marina Krapivina ◽  
Vitaly Tomin ◽  
Natalia Eremina
Keyword(s):  
Global Economy ◽  
Large Scale ◽  
Professional Competence ◽  
English For Specific Purposes ◽  
Professional Communication ◽  
Modern World ◽  
Regional Economies ◽  
Teaching English ◽  
The University

Teaching English for specific purposes to non-linguistic students presents some challenges due to several factors. They are determined by the growing demands of the global economy towards the level of professional competence, diversification of the employers ‘demands to the employees and the need to account for the cultural peculiarities of regional economies. The authors present a study of organizing the process of English for specific purposes teaching considering linguacultural features. The authors assess the role of English in the modern world and the global economy. English continues to change the language behaviour of people around the globe and is currently the primary tool for large-scale bilingualism. The article analyses the main linguacultural features of different regional business communities’ representatives. The article outlines the primary courses design requirements: the communicative orientation and integrating the linguacultural features of professional communication. The authors substantiate the need to develop a methodological, theoretical and practical basis for the implementation of the linguacultural component of the course for the university students.

Buddhist studies in the west, past and present: Role of the Mongolian Buddhism

2018 ◽  
pp. 127-139
Author(s):  
Sainbileg B
Keyword(s):  
Past History ◽  
Rapid Development ◽  
Academic Research ◽  
Modern World ◽  
Western World ◽  
Future Prospects ◽  
Distinctive Character ◽  
Buddhist Studies ◽  
History Of

In this article, I tried to illustrate a brief history of Buddhist Studies in the Western world and role of Mongolian Buddhism in its history and future prospects. Buddhist Studies is an independent academic discipline that pioneered by outstanding Western scholars and it covers roughly 200 years. In the modern world, Buddhist Studies has formed interdisciplinary academic research, and expands its research area with new requirements of society and newly discovered manuscripts. From the outset of the Buddhist Studies, western scholars involved with Mongolian Buddhism and manuscripts; however, unfortunately Buddhist Studies in the Mongolian context could not develop in parallel with its rapid development. In other words, Mongolian Buddhism comparatively has been slighted in the past history of Buddhist Studies. The researches by domestic scholars have been reviving after 1960. Only foreign scholars do conspicuous researches on the Mongolian Buddhism, but domestic scholars are not active on the academic research due to some reasons. First of all we should define what makes Buddhism “Mongolian”. We should describe identity of the Mongolian Buddhism, and then we able to analyze its past, present and future prospects. I assume the following five tendencies explore researches of the Mongolian Buddhism.Assimilation of Buddhism with Mongolian tradition and customs, syncretism of Buddhism and Mongolian traditional shamanism Distinctive character of Mongolian monasticism, secularity, role of Buddhism in the Mongolian society Study of ethnic Mongolian lamas as influential historical figuresResearch of Mongolian Canons and other sources in Mongolian language, and their translation Study on Tibetan and Mongolian works by Mongolian lamas in comparison with doctrinally affiliated works

scholarly journals Possible causes of the lowest labor productivity in the European Union

2021 ◽  
Vol 92 ◽  
pp. 07026
Author(s):  
Philip Ivanov ◽  
Mariana Usheva
Keyword(s):  
Labor Productivity ◽  
Global Economy ◽  
National Level ◽  
Value Added ◽  
Added Value ◽  
Global Markets ◽  
The European Union ◽  
Human Motivation ◽  
World Markets ◽  
Workplace Motivation

Research background: Numbery of researches of the world markets, directed the attention to the link between the low labor productivity and the competitiveness of the enterprise. Consequently, low competitiveness on microlevel, leads to similar levels of competitiveness on macrolevel. In particular labor is the main source for added value in different industries. Therefore, everything linked to the effectiveness of the labor is crucial. Workplace motivation is one of the most important aspects of the economic system of enterprises in the global economy. The motivators used on the workplace, could be, and often are, very important in the aspect of effectiveness of the labor. Therefore, examining the mostly used motivators on a workplace, could give very valuable information to theorist and practitioners. Purpose of the study: Showing the ever-worsening problem of, and finding the causes of the low labor productivity in Bulgaria, as a main cause for the low competitiveness on the global markets. Finding the most important motivators according to workers in governmentally owned enterprise. Methods: The methods used in the current research are metanalytical for attestation the labor productivity on national level. Survey among workers, using 5-point Likert scale. Findings & Value added: We describe the most important motivators in a Bulgarian governmentally owned enterprise. Our main finding is related to the link between human motivation and the productivity of the labor.

ASEAN will gain new supply chain role

2016 ◽  
Keyword(s):  
Supply Chains ◽  
Global Economy ◽  
Cost Model ◽  
Low Cost ◽  
Value Added ◽  
Developed Countries ◽  
Content Type ◽  
Automation Technology ◽  
Changing Role

Subject Asia's changing role in global supply chains. Significance Asian supply chains and their role in the global economy are undergoing far-reaching change. They are shifting from a low-cost model based on a set of particular exports to Western developed countries to prioritising high value-added trade and putting stronger emphasis on Asian markets. Handling a wider variety of products and matching rapidly changing demand is becoming a top priority, making the role of technologically advanced suppliers of key inputs, including small and medium companies (SMEs), increasingly important. Impacts Demographic change will catalyse changes in consumption patterns and supply chains. Supply chains' development will drive demand for automation technology. South-east Asian supply chains will be constrained until infrastructure improves.

Social responsibility of the media as an effective result of solutions journalism

2019 ◽  
Author(s):  
Олександра Дмитрівна Гондюл
Keyword(s):  
Social Responsibility ◽  
Positive Impact ◽  
Comparative Method ◽  
Value Added ◽  
Mapping Method ◽  
Modern World ◽  
Traditional Role ◽  
The Media ◽  
Solutions Journalism

The relevance of the research shows solutions journalism as a necessary tool for providing information to the audience that emphasizes problem solving rather than the problems themselves, enhancing the relevance of the text, clarifying its purpose, and encouraging readers to take action. The main objective of the article is to investigate the peculiarities of solutions journalism as a modern phenomenon in journalism and to analyze the importance to implement social responsibility in media structures in order to provide solutions to existing problems, not just describe them. The methodology of the article includes: approaches to the definition of the concepts of «solutions journalism» have been explored through analysis and synthesis; using the systematic method, the criteria for defining «solutions journalism» and its difference from similar terms are formed; the comparative method to analyse the audience involvement in solving social problems before and after the emergence of «solutions journalism» was carried out; content analysis made it possible to examine the use of the terms «problem» and «solution» by society in the Internet; SWOT analysis explores peculiarities of solutions journalism; the cognitive mapping method identifies cause-and-effect relations to the importance of creating social projects by media structures. Research findings show that experts in solutions journalism explain that this approach complements the traditional role of the press, giving a fuller perspective on issues for society. Moreover, under the initiative of Sparknews, an international network of positive-impact solutions journalism, a day dedicated to solutions journalism – Impact Journalism Day – was launched. Moreover, media not only transform their texts into solutions journalism, but also create projects that help solving current problems, including the BBC's «100 Women» Project, CNN's #MyFreedomDay Project, the NY Times's «1619 Project», as well as the social project «People of Ideas +. #ForgetAboutAge» by the 1+1 Media Group. As a conclusion, we can say that in the modern world a rethinking of the role of the media is needed. Journalism cannot continue to cover only problems, and to suppress the readers by illuminating the challenges facing humanity. It is important to promote «value-added journalism», which we call as «solutions journalism» in the article.

The Role of Landscape in the Representation of Portuguese Wine Producing Regions

2019 ◽  
pp. 1602-1623
Author(s):  
Ana Lavrador ◽  
Jorge Rocha
Keyword(s):  
Land Use ◽  
European Union ◽  
Global Economy ◽  
Regional Identity ◽  
Value Added ◽  
Factorial Analysis ◽  
Integrative Approach ◽  
Wine Production ◽  
A Value

This chapter analyzes the landscape role in the promotion of wine and tourism of the five most emblematic Portuguese winegrowing regions. The use of landscape in promotional images strengthens the regional identity, becoming a value-added component for wine marketing and tourism destination. Both have great significance in enhancing the growth of winegrowing regions. The global economy and mechanization of viticulture operations tend to simplify and specialize land-use vine parcels, particularly in areas of sustainable large wine production, according to European Union rules. This research implemented an innovative and integrative approach that represents and focuses on the promotional features of producers, tourism, and their official bodies. Selected images were sorted into landscape, trademark, and tourism categories, and evaluated via Cohen's textual model, followed by a multiple correspondence factorial analysis. The results showed a hierarchy of categories and variables consistent with their expression in promotional features.

scholarly journals The Revenue Impact of VAT in Madhya Pradesh: Empirical Evidence from India

2016 ◽  
Vol 8 (5) ◽  
pp. 182
Author(s):  
Abhay Pant
Keyword(s):  
National Level ◽  
Value Added ◽  
Madhya Pradesh ◽  
Sales Tax ◽  
Recent Past ◽  
Value Added Tax ◽  
Indirect Taxation ◽  
Indian Context ◽  
The Government ◽  
Better Than

Taxation is an important tool of fiscal policy which fills the revenue needs of the government. The introduction of different forms of tax worldwide has rekindled the research in the domain of public finance. The introduction of Value Added Tax has attracted a lot of research in the recent past. The comprehensive review of indirect taxation particularly VAT reveals that Value Added Tax had been mostly studied at national level. While the Value Added Tax has been implemented at both national and sub national level, worldwide research on sub national level is limited. This paper fills this void and tries to examine the revenue impact of Value Added Tax in Indian context particularly for the state of Madhya Pradesh. Using regression technique on data collected for Madhya Pradesh public finances, we try to examine the revenue performance of Value Added Tax in Madhya Pradesh. Madhya Pradesh implemented Value Added Tax in April 2006. Our analysis shows that not only Value Added Tax has performed better than the sales tax which it replaced, but also it has been successful in contributing to MP’s own revenue performance.

scholarly journals Non-formal education resources for the “professions of the future”

2021 ◽  
Vol 5 (4) ◽  
pp. 75-95
Author(s):  
Marina N. Kicherova ◽  
Evgeniy V. Zyuban ◽  
Galina Z. Efimova ◽  
Ekaterina O. Muslimova
Keyword(s):  
Labor Market ◽  
Formal Education ◽  
Qualitative Content Analysis ◽  
Rapid Development ◽  
Survey Method ◽  
Modern World ◽  
High Tech ◽  
Key Skills ◽  
The Future

This article reveals the opportunities and limitations of non-formal education for mastering professions of the future. The authors note that the transition to high-technology economy is accompanied by the rapid development of new areas of work. The dynamics of the modern world requires a quick response, the need for constant updating of knowledge and skills is growing, the importance of formal diplomas in the labor market is decreasing (inflation of credentialism), and the role of non-formal education is increasing. The purpose of the research presented in this article is to identify promising areas of professional activity in a high-tech economy and the potential of non-formal education for mastering the professions of the future. The authors conducted a qualitative content analysis of job search sites, illustrating the indicators of demand for the professions of the future in different countries, the key skills required for these professions, the resources of formal and non-formal education for mastering these professions. An empirical study was carried out using the survey method (N = 1388, the age of the respondents was from 18 to 80 years old, data analysis was made by using SPSS), conducted in Russia, revealing involvement in non-formal education. The novelty of the study derives from the role of non-formal education, which prevails in mastering the professions of the future: the absolute majority (85%) use non-formal education for retraining, gaining knowledge in related fields. According to the results of the study, it was found that the range of professions of the future reflects uneven post-industrial transition in different countries, in Russia the role of non-formal education as an element of life-long learning is rising. The authors conclude that the labor market, where the professions of the future are represented, will not be characterized by credentialism; individual learning paths based on non-formal education will dominate in mastering these professions.

scholarly journals When Wireless Communication Responds to COVID-19: Combating the Pandemic and Saving the Economy

2020 ◽  
Vol 1 ◽  
Author(s):  
Nasir Saeed ◽  
Ahmed Bader ◽  
Tareq Y. Al-Naffouri ◽  
Mohamed-Slim Alouini
Keyword(s):  
Wireless Communication ◽  
Communication Systems ◽  
Global Economy ◽  
Rapid Development ◽  
Digital Technologies ◽  
Communication Technologies ◽  
Wireless Communication Systems ◽  
Multiple Perspectives ◽  
Wireless Technologies

The year 2020 is witnessing a global health and economic crisis due to the COVID-19 pandemic. Countries across the world are using digital technologies to fight this global crisis. These digital technologies strongly rely, in one way or another, on the availability of wireless communication systems. This paper aims to outline the role of wireless communications in the COVID-19 pandemic from multiple perspectives. First, we show how wireless communication technologies are helping to combat this pandemic by monitoring the spread of the virus, enabling healthcare automation, and enabling virtual education and conferencing. We emphasize the importance of digital inclusiveness in the pandemic and possible solutions to connect the unconnected. Next, we discuss the challenges posed by the use of wireless technologies, including concerns about privacy, security, and misinformation. Later, we highlight the importance of wireless technologies in the survival of the global economy, such as automation of industries and supply chain, e-commerce, and supporting occupations that are at risk. Finally, we outline that the rapid development of wireless technologies during the pandemic is likely to be useful in the post-pandemic era.

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