scholarly journals Poreski podsticaji u sistemu poreza na dobit - uporedno pravna analiza resenja u Srbiji i Crnoj Gori

2005 ◽  
Vol 50 (166) ◽  
pp. 81-107
Author(s):  
Bozidar Raicevic ◽  
Jelena Nenadic
Keyword(s):  
Comparative Analysis ◽  
Tax Competition ◽  
Tax Incentives ◽  
European Countries ◽  
Serbia And Montenegro ◽  
Balkan Countries ◽  
Two Systems ◽  
Corporate System ◽  
Western European

The paper deals with legal comparative analysis of tax incentives solutions found in Serbia and Montenegro. Tax competition continuously unholding the among two Republics has been specially emphasized after changes in Montenegro tax corporate system. The paper presents an attempt to compare and evaluate the two systems, with a special emphasis on solutions found in other Western Balkan countries, as well as on practices and experiences with tax incentives in Western European countries.

scholarly journals Globalization of land use transformation: consequences and ways to prevent them

Ekonomika APK ◽  
2020 ◽  
Vol 308 (6) ◽  
pp. 6-18
Author(s):  
Liubov Moldavan
Keyword(s):  
Land Use ◽  
Comparative Analysis ◽  
Agricultural Sector ◽  
Agricultural Land ◽  
European Countries ◽  
Legal Environment ◽  
Research Results ◽  
Environmental Consequences ◽  
Western European ◽  
The Impact

The purpose of the article – based on the systematization of proposals from various scientific sources and the results of our own field studies of processes that occur in the agricultural sector, substantiate the main components of the institutional and legal environment aimed at preventing globalization of land use in the domestic agricultural sector, taking into account the experience of countries that have managed to solve this problem. Research methods. In the research process, the following methods were used: monographic (analysis of the distribution of agricultural enterprises of various countries by the area of agricultural land) comparative analysis (features of globalization processes in land use in Ukraine, Latin America and Western European countries were determined); empirical (according to a comprehensive assessment of the social and environmental consequences of the concentration of large tracts of agricultural land in the hands of domestic and transcontinental industrial-trading companies) abstract-logical (generalization and formulation of the main conclusions and suggestions based on the study results). Research results. The retrospective and current state of global processes in land use in different countries are investigated. A comparative analysis of the grouping of business entities by the size of land in Western European countries and Ukraine is carried out. It is proved that the economic benefits of anthropogenic agricultural production based on the concentration of large tracts of agricultural land in the hands of individual companies do not overlap social and environmental losses. The methods of rational distribution of agricultural land and control over their effective use and the role of the state in these processes are considered. Scientific novelty. Based on the systematization of the economic, social and environmental consequences of the global transformation of land use in agriculture and expert assessment of the impact of regulatory land legislation on this process, it was substantiated basic directions for the formation of the domestic institutional and legal environment aimed at preventing the development of an oligarchic latifund land use system in Ukraine. Practical significance. The obtained main research results are applied. Implementation in the domestic institutional and legal field of the restrictions proposed in the article on land use, access to agricultural land and state support and benefits, on the ecologization of land use through the adoption of the Law of Ukraine "On the Code of Sustainable Agriculture," and the introduction of strict control over compliance with established rules and regulations significantly they will reduce the "appetites" of existing agro-industrial-trade companies for expanding their land banks and limit their distribution in the agricultural sector of Ukraine, which will improve the conditions for the development of rural-self-sustaining enterprises and farms. Tabl.: 6. Refs.: 18.

scholarly journals Portrait in Western European porcelain of the XVIII century

2021 ◽  
pp. 9-20
Author(s):  
Tatyana Dmitrievna Karyakina
Keyword(s):  
Comparative Analysis ◽  
Research Methodology ◽  
European Countries ◽  
Stylistic Analysis ◽  
Roman Emperor ◽  
Xviii Century ◽  
Marie Antoinette ◽  
Evolutionary Changes ◽  
Western European ◽  
Joseph Ii

This article is dedicated to portrait images in Western European porcelain of the XVIII century. Research is conducted on the works created in various European countries, such as Germany (Meissen), France (Sevres), Austria (Vienna), and England (Wedgwood Pottery Manufactory). Prominent masters of porcelain –Kendler, Boizot, Grassi – are the authors of the portraits. Sculptural portrait images of August III – painter of the court of the French Queen Marie Antoinette and the Holy Roman Emperor Joseph II are notable for exquisite artistic merit. The article reviews porcelain sculpture, as well as oil painted portraits. Interpretation of the images manifests the features of three styles characteristic to art of the XVIII century: Baroque, Rococo and Classicism. Portrait images reflect the themes typical to the Age of Enlightenment. The article describes the peculiarities of the creations of artists who worked in various European porcelain manufactories. Research methodology is based on the detailed stylistic analysis of the works of Baroque, Rococo and Classicism; fundamental examination of the works in historical sequence for determining the evolutionary changes; comparative analysis for revealing national and authorial specificities. The novelty is defined by the fact that this article is first to comprehensively analyze the portrait images in porcelain of such countries as Germany, France, and Austria of the XVIII century, as well as in identification of the features characteristic to different artists.

scholarly journals THE IMPACT OF CORRUPTION ON STARTING THE NEW BUSINESSES - COMPARATIVE ANALYSIS OF WESTERN BALKAN COUNTRIES AND DEVELOPED EUROPEAN COUNTRIES

TEME ◽  
2019 ◽  
pp. 527
Author(s):  
Vinko Lepojevic ◽  
Maja Ivanović Djukic ◽  
Suzana Stefanović
Keyword(s):  
Comparative Analysis ◽  
Negative Impact ◽  
European Countries ◽  
Western Balkans ◽  
Negative Effects ◽  
Initial Assumption ◽  
Balkan Countries ◽  
New Business ◽  
Construction Permit ◽  
The Impact

This paper analyzes the impact of corruption on the establishment of new businesses through a comparative analysis of the Western Balkan countries and the developed European countries. The aim of the paper is to examine whether corruption affects the establishment of new businesses, and to identify areas that are important for starting a new business in which corruption is most present, as well as to propose measures that can mitigate the negative effects of corruption and, consequently, make more supportive environments for development of entrepreneurship. Our initial assumption is that corruption has a negative impact on the development of entrepreneurship. In order to check this hypothesis, the method of correlation and regression analysis was applied in research of corruption impact on entrepreneurship development based on a sample of 25 countries. The results of our research have shown that corruption has had a negative and statistically significant impact on the establishment of new businesses. Also, our research has shown that the impact of corruption on the development of entrepreneurship is higher in countries characterized by an insufficiently stable and underdeveloped macroeconomic environment such as the Western Balkans countries, compared to developed European countries. As study has shown, obtaining construction permit and registering property are the areas in which corruption is most pronounced.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

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