Improvement of passenger cars imports control in the state control system of foreign economic activity

2019 ◽  
Vol 1 (4) ◽  
pp. 148-158
Author(s):  
A. V. Gurbanova ◽  
◽  
D. B. Shtrikova ◽  
2020 ◽  
Vol 11 (9) ◽  
pp. 2417
Author(s):  
Valeriia Fesenko ◽  
Olena Vakulchyk ◽  
Olexandr Guba ◽  
Serhii Ostapchuk ◽  
Iryna Babich

Since 2017 four of fifteen steps of the BEPS plan (base erosion and profit shifting) have been introduced in Ukraine to resist various areas of aggressive tax planning. The implementation of the BEPS plan is primarily made through frame working a transfer pricing control system in Ukraine, which aims to reduce illegal tax sheltering through foreign economic transactions with interdependent or interested parties as well as through transactions with contractors that are registered or make business in low-tax jurisdictions. The purpose of this study is to evaluate the results of implementation of European requirements in the system of audit of foreign economic activity in Ukraine. The study is based on data from the State Statistics Committee of Ukraine, the State Fiscal Service of Ukraine for 2015-2019.The article identifies the amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyzes the controlled exports and imports by geographical segment. The study presents evidence of the use of transfer pricing mechanisms by Ukrainian companies to optimize income taxation, which is contrary to the interests of the state. Therefore, a special need consists in improvement of the state control over operations of the foreign economic activity. The changes and current trends in foreign economic operations during the implementation of transfer pricing controls since 2013 in accordance with the BEPS plan were examined. This study proves that immediately after expanding the list of low tax jurisdictions, there has been a significant fall in the volume of controlled exports and imports, which we regard as a loss of cost-effectiveness of trade operations through low tax jurisdictions due to increased controls and enlarged list of territories, transactions through which are under strict control.


2020 ◽  
Vol 13 (2) ◽  
pp. 51-57
Author(s):  
V.N. Glaz ◽  
◽  
V.I. Berezhnoy ◽  
T.G. Martseva ◽  
E.V. Berezhnaya ◽  
...  

The mechanism of public policy in the regulation of public relations is built on the skillful combination of prohibitions of restrictions on the one hand, and laxity and opportunities on the other. But weakening state control may increase the level of risk to relationships. This is most clearly evident in international economic relations, where not only individual States that assume responsibility by becoming parties to conventions, agreements and treaties, but also individuals and entities that do not always support the policy of the State in the practice of implementing signed contracts, are parties. Russia pays special attention to a reasonable combination of the country’s economic interests and common interests within the framework of integration associations. The Russian customs authorities, represented by the Federal Customs Service, are one of the agents of state policy in this regard. The purpose of the activity is not only to administer the revenues from foreign economic activity to the budget, but also to protect the economic interests of the state, the participants of the foreign economic activity, professional intermediaries and individual consumers. Therefore, the development of a comprehensive policy of monitoring and assessment of customs risks will reduce the efforts of customs authorities to prevent possible offenses, and thus protect the interests of participants in foreign trade at any level.


2012 ◽  
Vol 195-196 ◽  
pp. 1163-1168 ◽  
Author(s):  
Jian Zhi Yu ◽  
Yong Sheng Chen

In order to solve the state control problems of the train automatic speed control system, improve the efficiency of the train automatic speed-control and reduce the state switching transition, a kind of train automatic speed control algorithm has been proposed. Based on the fuzzy-predictive control logic, use the formal method, design the state control mechanism, and build the automatic speed-control system model. Using anti-interference design, the data analysis and the simulation test have been accomplished. And the results show that the algorithm is feasible.


2017 ◽  
Vol 11 (4) ◽  
Author(s):  
I. Kyryliuk ◽  
Ye. Kyryliuk

The study reveals the results of evaluating the effectiveness of the state control system (supervision) on the safety and individual indicators of the quality of livestock products in Ukraine. The necessity of application of such components of efficiency as legislation, management and its organizational structure, inspection and laboratory service, information, training and communications is substantiated. It has been determined that during a sufficiently long period of time (until 2015), the system of state control (supervision) was archaic and actually focused on the principles of command and administrative economy. The modern tendencies and specifics of the improvement of the Ukrainian control system in the direction of its harmonization with the European one are shown. The emphasis was on significant volumes of work that needed to be done in a very short time, as well as in the absence of adequate funding and appropriate skilled specialists. The emergence of clarity and unambiguousness in determining the responsibility of market operators for violating the legislation requirements in the field of production and circulation of animal origin food products was emphasized. Along with the achievements, there were identified systemic problems related to the technical regulation of safety assurance processes and individual quality indicators in Ukraine. Also it was noted and revealed that legislation in the area of guaranteeing the quality and safety of livestock products in Ukraine remains incomplete and not fully developed. The necessity of development of a number of by-laws and allocation of necessary financing for effective functioning of the state control system over product safety is substantiated. Article specified on the presence of insufficient number of professional inspection and laboratory services is underlined. The mechanisms of avoiding corruption risks and excessive pressure on the subjects of the livestock production market are proposed. The necessity of determining the separate by-law of the state audit mechanism of procedures based on the principles of HACCP, in the production, processing, storage and transportation of livestock products is proved. The conclusion is made about the lack of systematic, chaotic measures for the formation of an approaching European system of state control. The necessity of the legislation improvement was substantiated and other solutions were proposed to improve the effectiveness of the system of monitoring the safety and individual indicators of the quality of livestock products in Ukraine.


2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Muhammad Nadzir

Water plays a very important role in supporting human life and other living beings as goods that meet public needs. Water is one of the declared goods controlled by the state as mentioned in the constitution of the republic of Indonesia. The state control over water indicated that water management can bring justice and prosperity for all Indonesian people. However, in fact, water currently becomes a product commercialized by individuals and corporations. It raised a question on how the government responsibility to protect the people's right to clean water. This study found that in normative context, the government had been responsible in protecting the people’s right over the clean water. However, in practical context, it found that the government had not fully protected people's right over clean water. The government still interpreted the state control over water in the form of creating policies, establishing a set of regulations, conducting management, and also supervision.


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