scholarly journals Taxes as a tool for development in healthcare industry in Russia and the world

2021 ◽  
Vol 7 (Extra-A) ◽  
pp. 11-18
Author(s):  
Andrey Petrovich Garnov ◽  
Natalia Alekseevna Prodanova ◽  
Denis Grigorevich Perepelitsa ◽  
Markov Maksim Aleksandrovich ◽  
Elmira Ahmetshaevna Asyaeva ◽  
...  
Keyword(s):  
Social Entrepreneurship ◽  
The State ◽  
Healthcare Industry ◽  
Tax System ◽  
Know How ◽  
The World ◽  
Tax Systems ◽  
Cost Of Production ◽  
The Cost ◽  
The Imf

It is generally assumed that the result of the healthcare company's work is taxed. This is the principle used by most tax systems in the world. But not with us. The tax system that is currently being used in Russia, which was invented and implemented by "experts" from the IMF, is not based on the state withdrawing from the producer some, even the lion's share, of the profit that he received. The know-how of this system consists of “wind up” taxes and other mandatory payments of a tax nature on the cost of production and on each other. The concept of social entrepreneurship at the microeconomic level is revealed. The characteristics of social and socially oriented enterprises are given, their role as a palliative in alleviating poverty in Russia is shown. The main obstacles to the formation and development of social entrepreneurship in Russia are identified. Measures to overcome them are proposed and the prospects of this type of entrepreneurship are evaluated.    

scholarly journals Harmonization of income taxation of individuals in the Eurasian economic union countries

2019 ◽  
pp. 120-126
Author(s):  
Yu. D. Shmelev
Keyword(s):  
Income Tax ◽  
The State ◽  
Income Taxation ◽  
Development Trends ◽  
Eurasian Economic Union ◽  
The World ◽  
Similarities And Differences ◽  
Economic Union ◽  
Tax Systems

The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals.

scholarly journals The Solar Explosion

2020 ◽  
Vol 142 (10) ◽  
pp. 38-43
Author(s):  
Amiyo K. Basu
Keyword(s):  
Power System ◽  
Industrial Policy ◽  
World Market ◽  
The World ◽  
Cost Of Production ◽  
The Cost

Abstract There were two breakthroughs that led to a veritable revolution in photovoltaic prices. The commonly told story is that China started manufacturing lower-quality panels and dumped them on the world market at prices near (or even below) the cost of production. The truth is more complicated. Chinese manufacturing at scale played a part, but so did German industrial policy and a focus on improving the complete power system, not just the PV cells.

scholarly journals Global trends in financing higher education

2021 ◽  
pp. 152-157
Author(s):  
D. A. Ashirbekova ◽  
G. Zh. Nurmukhanova
Keyword(s):  
Higher Education ◽  
Structural Changes ◽  
The State ◽  
Historical Period ◽  
Global Trends ◽  
Use Of Resources ◽  
The World ◽  
The Cost ◽  
Financing Higher Education ◽  
Goals And Objectives

This article describes the types of higher education institutions financing around the world, as well as the features of university financing and their structural changes in the context of the countries of the world. The management system of higher education around the world is multifunctional, complexly structured. This activity appears to be specially organized by the state authorities jointly with public institutions and is aimed at increasing the effectiveness of the higher education sector in the context of the implementation of the goals and objectives of the state in a particular historical period of development. In the last decade, there has been a demand for educational services and a corresponding increase in the cost of financing higher education. The drivers of this increase were wage growth, the cost of modern infrastructure, and the slow response to rising costs. The decline in government revenue has led to more efficient use of resources and careful monitoring of research results, since the priority for the state is to strictly evaluate the results for their funding, and research funded by the private sector has clear goals. Universities in the updated system of values stimulate the development of society, implement the training of personnel required by the market. New challenges – the pandemic and the development of the digital economy-provide new opportunities for people focused on higher education, and at the same time change the education system itself and its financing mechanisms.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

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 THEORETICAL ASPECTS OF HARMONIZATION OF UKRAINIAN TAX SYSTEM IN CONTEXT OF BEHAVIORAL FINANCE

2021 ◽  
Vol 2 (98) ◽  
pp. 254-262
Author(s):  
L. V. Barabash ◽  
Keyword(s):  
Behavioral Finance ◽  
Negative Attitude ◽  
The State ◽  
Economic Behavior ◽  
Point Of View ◽  
Economic Traits ◽  
Tax System ◽  
Positive Effects ◽  
Role Of The State ◽  
Tax Systems

The tax system of Ukraine in the way in which it now operates, in terms of performance does not meet the conditions of modern tax systems of the world's leading countries. Proof of this is 84th place in the ranking of competitiveness and 23rd place in the ranking of the Top 25 countries with the highest level of taxation. Therefore, harmonization of the tax system is needed to simplify tax treatment and reduce the tax burden or average it in order to reduce the prices of goods production means. It is noteworthy that harmonization is now considered primarily as the harmonization of the standards of the tax systems of different countries in the framework of cooperation and the achievement of mutual positive effects. However, each state has its own economic traits and national traditions, which are reflected in the functioning of taxes. Therefore, harmonization, as a phenomenon of an economic nature, is quite applicable within a particular tax system. Among plenty of factors influencing the operating of the tax system, a group of behavioral aspects is relatively new for the native economic environment. They are based on the habits, traditions and culture of the population, public consciousness and the level of psychological and social tension in society. Although it is notable that behavioral factors arise and worsen under the influence of other groups of parameters. And one of these is the level of fiscalization of the economy and its basis - the tax system. The high level of fiscalization of the tax system has formed a negative attitude of taxpayers to taxation, which has intensified the shadow trends in the state economy. The inconsistency between the amounts of taxes paid and the quality and amount of services and benefits received from the state, as well as the low level of social guarantees, caused a general cognitive dissonance. Transformed into a prejudice, he acquired a national social character, forming a model of economic behavior that in fact denies the defining role of the state in the life of the modern individual. Therefore, it should be emphasized that the harmonious functioning of the tax system should be based on a comprehensive approach, taking into account various factors. And from this point of view, behavioral finance becomes a factor of core and direct influence.

Lunacy in France

1862 ◽  
Vol 7 (40) ◽  
pp. 560-589
Author(s):  
Coxe
Keyword(s):  
The State ◽  
French Law ◽  
Poor Law ◽  
Know How ◽  
The Poor ◽  
Difference Of Opinion ◽  
The Law ◽  
Charitable Bequests ◽  
The Cost

As considerable attention has recently been directed to the state of lunacy in Scotland, and much difference of opinion still exists as to the best method of providing accommodation for the insane poor, I have thought it not unlikely that it may interest at least a section of your readers, to know “how they manage these things in France.” You are aware there is no compulsory poor-law in this country; nevertheless, there is much charitable expenditure. Each parish or commune has its own resources, derived from the rents of land, the interest of money, local imposts, or charitable bequests; and its ability to provide for its poor varies with the amount of its revenue. In some communes, accordingly, the poor are well cared for, while, in others “they are steeped in misery to the very lips.” In 1838, the present French law of lunacy came into operation. It provides for the erection of departmental asylums, and for the maintenance therein of the insane poor. The funds for the buildings are voted by the Conseil-Général of the department, while those for the maintenance of the patients are found in this way:—The law determines that a commune possessing a certain income shall pay a certain proportion of the keep of its pauper lunatics; the remaining portion is defrayed by the department. The proportion paid by the commune varies from a sixth to a half; but as it is rare that a commune pays the highest rate, by far the greater share of the cost of maintenance falls on the department. It is the duty of the préfet to ascertain the income of the different communes within his jurisdiction, and to fix the proportion which each has to contribute for the pauper lunatics belonging to it. The rate of maintenance to be charged by the asylum is also fixed from time to time by the same official. At present, in the department of the Seine Inférieure, it amounts to one franc twenty-five centimes a-day for males, and to one franc fifteen centimes a-day for females. The poorest communes, accordingly, get their pauper lunatics maintained for a sixth of these sums, or about twopence a-day. Of course, as forming part of the department, they have to pay their share of the departmental expenses, but these fall in a much greater ratio on the wealthier communes—on such, for instance, as those of Rouen and Havre. The natural effect of this system is to stimulate the poorer communes to send every possible case to the asylum.

Die wirtschaftlichen Auswirkungen der Piraterie auf die Schifffahrt

2015 ◽  
Vol 56 (2) ◽  
pp. 10-15
Author(s):  
Torsten Czenskowsky ◽  
Jan-Michael Böttcher
Keyword(s):  
International Organizations ◽  
Economic Damage ◽  
Military Operations ◽  
Horn Of Africa ◽  
Sea Transport ◽  
Know How ◽  
The World ◽  
The Cost ◽  
The Military ◽  
Weil Sich

Heutzutage existiert Piraterie an vielen Orten und in vielen Formen auf der ganzen Welt. Der Grund dafür ist, dass kriminelle Organisationen erkannt haben, dass Lösegelderpressung oder Ladungsraub ein einträgliches Geschäft sein kann. Auch internationale Organisationen und nationale Regierungen haben diesen Trend erkannt und erwerben ein immer höheres Know-how, wie mit dieser Art der Bedrohung umzugehen ist, bzw. wie gegen diese vorgegangen werden kann. Auch Reedern und Schiffseignern ist bewusst geworden, dass ihre Schiffe jederzeit Ziel eines Piratenangriffes sein können, wenn sie sich in diesen gefährdeten Gebieten aufhalten. Aufgrund dessen wurden Maßnahmen ergriffen, um Schiffe, Ladungen und Besatzungen zu schützen. Dabei müssen die Reeder und Schiffseigner jedoch den Kostenrahmen beachten, weil sich die Transporte sonst nicht mehr rentieren oder die Preise für die Kunden zu hoch veranschlagt werden müssen. In recent years the worldwide threat of piracy has increased. Ransom or robbery charge can be a lucrative business. In this matter West Africa and Indonesia are currently the most vulnerable areas of the world. A disturbance of the sea transport streams causes economic damage and should therefore continue to be actively discouraged. International organizations and governments have recognized that. The military operations at the Horn of Africa effectively decreases the number of pirate attacks. Ship owners are also aware that their ships could be the target of a pirate attack at any time. They have taken steps to protect crew, ship and cargo. However, the ship owners need to consider the cost framework; otherwise the prices for the end customers will become too high. This article describes piracy in general and especially the economic aspects of this threat. Keywords: rechtsrahmen, nutzwertanalyse, imb pcr, gefährdungsgebiete

scholarly journals State-Led Gentrification and Self-Respect

2021 ◽  
pp. 003232172198916
Author(s):  
Katy Wells
Keyword(s):  
Urban Renewal ◽  
The State ◽  
The Self ◽  
Controversial Issue ◽  
State Support ◽  
Policy Makers ◽  
The World ◽  
State Investment ◽  
The Cost

Gentrification is a global and highly controversial issue. This article develops an account of what can be troubling, specifically, about state support for gentrification processes. Recent research points to the fact that gentrification processes are being used by policy-makers in many parts of the world as tools for urban ‘renewal’ or transformation. However, it is claimed that this is often at the cost of badly off residents of these areas. I argue that where the state supports or encourages gentrification processes that either (a) impose non-trivial costs on badly off residents of gentrifying areas or (b) fail to benefit these residents in certain ways, the state disrespects these residents by failing to show due regard for their interests. In doing so, it threatens their self-respect. Having made this argument, I also consider how certain kinds of state investment once gentrification processes have occurred can threaten the self-respect of original residents.

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