scholarly journals La contabilidad electrónica fiscal, restrictiva o impulsora del comercio de las PYMES en México.

2020 ◽  
Author(s):  
José Ruperto Cervantes Rosales ◽  
Fabián Ríos Martínez ◽  
José de Jesús Medina Corona ◽  
Rodolfo Apango Azcárraga
Keyword(s):  
Economic Growth ◽  
Economic Policy ◽  
Federal Government ◽  
Evolutionary Process ◽  
Economic Life ◽  
Economic Activities ◽  
Economic Sectors ◽  
New Creation ◽  
Market Expansion ◽  
The Government

 RESUMEN En México, la política económica delimita las formas en que las empresas deben llevar el desarrollo económico del país, esto es, cuáles son las opciones de desarrollo en diversos ámbitos en los cuales deben orientar sus recursos para tener oportunidades de crecimiento económico, generación de empleos, acceso a créditos, expansión de mercados etc. En contraparte, el gobierno fiscaliza a las empresas para determinar las aportaciones tributarias con base en las actividades económicas que generan una ganancia, estableciendo una serie de reglas y procedimientos para cumplir con dichas obligaciones fiscales en cada uno de los sectores económicos del país. El objetivo del presente trabajo es determinar los diferentes requerimientos que establece la autoridad en relación a la contabilidad electrónica, considerando diferentes ámbitos de percepción para aquellas empresas PyMEs que quieran iniciar operaciones en México. Como lo refiere Hernández, R. en su obra Metodología de la Investigación (Hernández, 2010), es analítica, ya que muestra la relación entre las distintas variables que se estudian para proponer una perspectiva sobre el concepto restrictivo derivado de las obligaciones fiscales a empresas de nueva creación. Las técnicas de investigación fueron documental, legislativa en base a los lineamientos y normas publicados por el gobierno federal y hemerográfica en aquellas publicaciones previas que documentan información acerca del proceso evolutivo de la política económica en México. Como resultado será el comparativo, entre el cumplimiento de las obligaciones tributarias con respecto a la inversión necesaria para cumplirlas. Las limitaciones serán la determinación del costo para cumplir dichas obligaciones tributarias que varía entre empresas y los sectores que las integran, y la falta de programas y lineamientos aún no establecidos por el gobierno federal para aquellas que no están contempladas, para finalmente verter una opinión basada en las evidencias aportadas que reflejan un sentido en la vida económica de México. ABSTRACT In Mexico, economic policy delimits the ways in which companies must carry out the economic development of the country, that is, what are the development options in various fields in which they must direct their resources to have opportunities for economic growth, job creation, access to credits, market expansion etc. On the other hand, the government supervises companies to determine tax contributions based on economic activities that generate a profit, establishing a series of rules and procedures to comply with said tax obligations in each of the country's economic sectors. The objective of this work is to determine the different requirements established by the authority in relation to electronic accounting, considering different areas of perception for those SME companies that want to start operations in Mexico. As Hernández, R. refers in his work Research Methodology (Hernández, 2010), it is analytical, since it shows the relationship between the different variables that are studied to propose a perspective on the restrictive concept derived from corporate tax obligations of new creation. The research techniques were documentary, legislative based on the guidelines and norms published by the federal government and hemerográfica in those previous publications that document information about the evolutionary process of economic policy in Mexico.As a result, it will be the comparison between the fulfillment of the tax obligations with respect to the investment necessary to fulfill them. The limitations will be the determination of the cost to meet said tax obligations that varies between companies and the sectors that comprise them, and the lack of programs and guidelines not yet established by the federal government for those that are not contemplated, to finally pour an opinion based in the evidence provided that reflects a sense in the economic life of Mexico.KEYWORDS: SMEs; Electronic accounting; Economic growth; Tax supervision. 

scholarly journals DIVERSIFICATION OF RURAL ECONOMICS IN SABAH: PATTERNS AND DETERMINANTS OF CHANGE

2020 ◽  
Vol 6 (2) ◽  
pp. 144
Author(s):  
Ubong Imang
Keyword(s):  
Economic Growth ◽  
Rural Areas ◽  
Rural Population ◽  
Secondary Data ◽  
External Support ◽  
Economic Activities ◽  
Economic Sectors ◽  
Economic Diversification ◽  
The Government ◽  
The Village

Economic diversification is fundamental in driving economic growth in rural areas. Encouragement of and stimulus for the economic diversification in the rural areas allow for the generation of opportunities and new economic chains. Apart from that it will assist in the diversification of the sources of income for the rural population. In Malaysia, apart from emphasising on development policies, economic diversification began to take place in rural areas through positive developments in the economic sectors other than rural agriculture such as tourism as well as small and medium industries. The importance of leveraging on the opportunities and available space has created a need to examine the pattern and defining factors of economic diversity that is taking place in rural areas. The discussion in this article pays attention to the diversification of the economy that is taking place in the rural areas in Sabah by selecting the village of Tambatuon as a study area. In addition to the secondary data, the data is also obtained through observations, involvement in the newly created economic activities and interviews with the village heads and members of the Village Community Management Council (MPKK). The results of the study confirm that economic diversification in rural areas is in place. Most of the new economic activities exist based on the initiative of the villagers who receive support from the Government and non-governmental organisations. Nevertheless, the study also shows that the ongoing economic diversification process is still limited to the horizontal level. Hence, there is considerable potential for economic diversification that can be further expanded to enhance the competitiveness of the rural population in general. In this context, rural residents should be creative by using available local resources from the surroundings to broaden the process of economic diversification. Assistance and external support, especially from the Government, is significant in providing an environment that can stimulate economic growth to ensure that the process of diversifying the economy continues to flourish and becomes sustainable. 

scholarly journals Discriminative Economic Policy of the Russian Government Towards the Catholic Nobility of Belarus (Second Half of the 19th Century – the Beginning of the 20th Century)

2021 ◽  
pp. 89-101
Author(s):  
Anatolij Zhitko ◽  
Keyword(s):  
Economic Policy ◽  
20Th Century ◽  
Land Ownership ◽  
Upper Class ◽  
Economic Activities ◽  
Russian Government ◽  
Catholic Faith ◽  
Land Holdings ◽  
The Government ◽  
The Russian Empire

Introduction. The upper class of Belarus within the Russian Empire attracted the attention of researchers. However, the restrictive economic policy of the Russian government towards the nobility of the Roman Catholic faith has not been the subject of special study. The aim of the article is to identify the main aspects of the discriminative policy of the autocracy against the Catholic nobility of Belarus in the second half of the 19th – early 20th centuries. Methodology. The study is based on the fundamental principles of historical knowledge – historicism, objectivity, value-based approach, and traditional general scientific and concrete historical methods were used to implement the research tasks. Results. In 1858 in the Belarusian provinces the hereditary nobility made up one third of the upper class of the European part of Russia. The implementation of the “parsing the shliahta” policy led to a sharp reduction in the Catholic nobility by 1865. The government sought to economically undermine the economic activities of the Catholic nobility and equalize Russian and Catholic land ownership in the Belarusian region. This was reflected in the preferential sale of sequestered and confiscated estates, the prohibition of land purchases by Catholics, all kinds of fines and especially through contribution fee and a tax to support the Orthodox clergy. Conclusion. The government’s discriminative policy towards Catholic nobility was aimed at curbing the economic activity of “the Poles” in Belarus. The main elements of its implementation were the sequestration and confiscation of the estates of Catholics who directly or indirectly participated in the uprising of 1863–1864, various fines, the prohibition of the purchase of land holdings, contribution fee, taxes on maintaining the Orthodox Church, etc. At the same time, this policy did not lead to the expected results. At the beginning of the 20th century the Catholic nobility outnumbered the Russian nobility in land ownership.

scholarly journals EKONOMI POLITIK ISLAM: PENDEKATAN MAQASID AL-SHARI’AH

2018 ◽  
Vol 3 (1) ◽  
pp. 115-129
Author(s):  
Ahmad Ubaidillah
Keyword(s):  
Economic Growth ◽  
Political Economy ◽  
Banking Sector ◽  
Oil And Gas ◽  
New Order ◽  
Economic Policies ◽  
Economic Sectors ◽  
Post Conflict ◽  
The People ◽  
The Government

The Indonesian nation, which has undergone its independence for more than 70 years, experienced two major changes, namely in 1966 and 1998. 1966 gave birth to the New Order. The New Order period which lasted 32 years with a full orientation to pursue economic growth which was supported by security stability which killed democratic values. We have also gone through the reform era that was rolled out in 1998 which later gave birth to the state order as we feel today. During the 20 years or so of reformation, Indonesia's condition can be said to be more democratic even though it is still procedural which is marked by an election celebration party and post-conflict local election. However, economic orientation and development have almost no fundamental correction, no significant changes. The strategic economic policies taken by the government have not been in favor of the people. Potential economic resources are still held hostage by the interests of foreign countries. Both in the banking sector, insurance, capital markets, state-owned enterprises (BUMN), oil and gas mining and other economic sectors. The government only relies on the amount of economic growth, which does not contribute much to the real economy of the people. As a result, poverty and unemployment rates have not been significantly reduced. The quality of life of the people becomes low. In this paper, the author tries to study the economic growth which is always glorified by the ruling regime in the perspective of Islamic political economy. However, economic policies are inseparable from government political interference. Therefore, questions such as how is the political economy of Islam in view of economic growth amid the high poverty rate of the Indonesian people? Then what is the solution that Islamic political economy can provide in overcoming policies that are deemed not to benefit the people? From the discussion, the writer can provide some things that according to the authors are important to conclude. Islamic political economy is only one area of ​​science that will be built based on the tauhid paradigm. Basically, all existing science needs to be built within the framework of the monotheistic paradigm. The emergence and development of Islamic civilization for more than a thousand years is always based on the Tawhid paradigm. At that time, all science was built on the basis of monotheism. The problem of economic development can be solved by tauhid paradigm.

scholarly journals A Study Examining the Effects of Oil Export in Iran

2011 ◽  
Vol 2 (2) ◽  
pp. 58-65
Author(s):  
Safdari Mehdi
Keyword(s):  
Economic Growth ◽  
Exchange Rate ◽  
Economic Prosperity ◽  
Economic Activities ◽  
Correction Model ◽  
Oil Exports ◽  
Oil Export ◽  
The Government ◽  
And Behavior ◽  
The Relationship

The effect of increasing oil incomes on oil exporter countries is the main issues of political economy. Generally and especially about Iran can be recognized this effect in the government spending method, economic structure and behavior of government within the country. Since oil incomes aren’t result of the performance of economic activities, consequently increasing does not show the real economic prosperity. The purpose of this study is to determine the relationship between oil exports and economic growth in Iran. The data were collected from 1961-2006 and were analyzed using Cointegration, Error Correction Model, and VEC Granger causality/Wald Exogeniety model. The result of the analyses showed that there was significant relationship between oil incomes and economic growth. It showed that increasing in oil price rate lead to increasing in the government costs consequently it affect on the exchange rate and lead to increasing in real exchange rate. Therefore oil incomes are regarded as an important factor in Iran's economic growth.

scholarly journals The Impact of Covid-19 on the Macro Indicators: A Comparative Analysis for Oil, Gold, Exchange Rates and Wheat

2021 ◽  
Vol 9 (10) ◽  
pp. 48-63
Author(s):  
DILEK TEKER ◽  
E. Asena Deniz
Keyword(s):  
Human Life ◽  
Economic Life ◽  
Impact Response ◽  
Response Analysis ◽  
Economic Activities ◽  
Economic Sectors ◽  
Health Crisis ◽  
Short Time ◽  
The Impact ◽  
Adf Test

COVID-19, which occurred in Wuhan, China at the end of December 2019 and have affected the whole world, appears to have drastic effects on human health and economic stability. Economic activities related to global trade decreased with the spread of the epidemic and caused crisis both economically and financially. This virus, which is also a health crisis, has affected human life greatly due to uncertainty in the protection and treatment processes. Increasing numbers of cases and deaths negatively affect the economic progress globally and show that countries with intense epidemic are vulnerable. Not knowing how long the pandemic will last and how long economic activities will be restricted requires an economic precaution. If the pandemic is brought under control quickly, the return to normal economic life will happen quickly and thus all economic sectors, especially service sectors, will recover in a short time. If the process of controlling the pandemic is long, the destruction on economic growth and employment will be at higher levels. With the vaccine found, it is predicted that the normalization process will accelerate and the economy may recover. Increased studies examining the impact of the COVID-19 pandemic on financial markets and commodity markets will make it easier for both economists and financial actors in the future.  In this study, the relationship between the daily number of cases of COVID-19 and brent oil, gold, EUR / USD and wheat prices were examined. After the natural logarithm of our variables was applied, it was determined whether they were static or not. ARDL test, Impact-Response Analysis and Variance Decomposition were performed according to the determined lag lengths. According to the results, ARDL test was performed because our data was not stationary according to the ADF test and cointegration was not found among the data. As a result of impact response analysis, shocks lose their effect in a short time.

scholarly journals Sustainable Local Economic Development in Tanzania: Exploring Economic Challenges in Growing the Economy

2021 ◽  
Vol 11 (2) ◽  
Author(s):  
Kaihula P. Bishagazi
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Local Economic Development ◽  
Local Development ◽  
Economic Policies ◽  
Economic Activities ◽  
Top Down ◽  
Growth Center ◽  
The Government

The failure of macro-economic policies to deliver meaningful reductions in poverty and achieve basic needs in Tanzania has provoked a deep questioning of the relevance of economic growth center policies in Local Economic Development (LED). The government and development partners are increasingly shifting from the traditional top down approaches to the all-inclusive bottom up approaches for effective local development. The concept of sustainable Local Economic Development is thus examined in the context of economic activities and challenges using a case study of Shinyanga region in Tanzania. 

scholarly journals The Effect of Investment and Consumption on Economic Growth

2021 ◽  
Vol 2 (2) ◽  
pp. 42-49
Author(s):  
Ather Aldin ◽  
Monjeed Alneil
Keyword(s):  
Economic Growth ◽  
Quantitative Methods ◽  
Historical Documents ◽  
Public Infrastructure ◽  
Economic Activities ◽  
Substantial Impact ◽  
Variable Level ◽  
Independent Variable ◽  
The Government ◽  
Secondary Information

The purpose of this research is to establish whether or not there is a relationship between investment and consumption levels and economic growth. This study employs quantitative methods, and the data is processed in accordance with the requirements of the model being utilized. Multiple linear regression is the method used in the data processing. The information utilized is secondary information derived from historical documents or reports that have been published or are in the process of being published. The findings revealed that the investment variable had a positive and statistically significant impact on economic growth. Conclusions While the variable level of consumption has a positive and substantial impact on economic development, the level of consumption is not constant. According to the results of the regression, the value of R-Squared (R2) is 0.726. Thus, the independent variable can explain 85.2 percent of the variance in economic growth, with the remaining 0.15 percent explained by factors outside the model, as shown in Figure 1. It is proposed to the government that it raise the proportion of development expenditures, with the expectation that these expenditures would be used toward improving development and public infrastructure in order to promote the smooth operation of economic activities

scholarly journals Indonesian MSME E-Commerce among the Covid-19 Pandemic

2020 ◽  
Vol 11 (1) ◽  
pp. 95-95
Author(s):  
Elya Kurniawati ◽  
Immamul Huda Al Sidiq
Keyword(s):  
Large Scale ◽  
Physical Distance ◽  
Education Level ◽  
Economic Life ◽  
Online Media ◽  
Economic Activities ◽  
Average Income ◽  
Before And After ◽  
The Government ◽  
Transaction Pattern

The Covid-19 virus pandemic has devastated all aspects of life, especially the economy. The responsibility to wear masks and physical distance has logical consequences in people's economic life. This causes the use of E-Commerce in economic activities to be a necessity. For this reason, this study aims to find out (1) how the e-commerce utilization model before and during the pandemic, (2) the influence of the level of education on the tendency to use e-commerce (3) the marketing media used before and after the Covid-19 pandemic, and ( 4) the average income of MSME actors before and after the Covid-19 pandemic. The research method used is an explanative quantitative method, using a questionnaire, examining theories and policies related to Covid-19 and the application of e-commerce. This study used a sample of 75 MSME actors and found that there was a significant increase in the use of e-commerce by Indonesian MSME actors during the Covid-19 pandemic. The use of online media in economic activities during the pandemic increased from 21.33% to 54.67%. Meanwhile, the education level of the MSME actors did not influence the decision to change the transaction pattern from offline to online with r score of 0.132. This means that this pandemic has changed the way of transactions in economic activity to its roots no matter how high the education level of the MSME actors is. The income of MSME actors has actually dropped dramatically during the pandemic, especially the period when the government implemented the Large-Scale Social Restrictions (PSBB) policy. Keywords: COVID-19, E-Commerce, Social Distancing, UMKM

Role of Entrepreneurship in Boosting Economic Growth and Employment in India

2019 ◽  
Vol 46 (4) ◽  
pp. 273-281 ◽  
Author(s):  
Raj Kumar ◽  
Tilak Raj
Keyword(s):  
Economic Growth ◽  
Large Scale ◽  
Economic Life ◽  
Standard Of Living ◽  
Economic Activities ◽  
Balanced Growth ◽  
Self Employment ◽  
The People ◽  
Employment Generation

Entrepreneurship is the engine of economic growth of a country. It increases the economic activities in every sphere of economic life of the people. The main objective of the present study is to examine the role of entrepreneurship in the economic growth of a country. An attempt has also been made to provide an overview of employment and unemployment in India. The present study concludes that entrepreneurship in India is a key contributor in the area of employment generation, innovations and product improvement. Not only does it create self-employment but it has also built a structure for large-scale employment opportunities. It contributes to the economic growth of a country by promoting capital formation, increasing per capita income, improving the standard of living and balanced growth by removing regional disparities.

Challenges of Russian economic development and government economic policy

2016 ◽  
pp. 36-44
Author(s):  
A. Ulyukaev
Keyword(s):  
Economic Growth ◽  
Economic Policy ◽  
Economic Development ◽  
Russian Economic Development ◽  
Transaction Costs ◽  
State Support ◽  
Investment Activity ◽  
Russian Economy ◽  
The Government

The article analyzes the problems faced by the Russian economy, and response by the government economic policy. The author considers measures to address four key tasks that will maximize long-term economic growth: the reduction of direct and transaction costs, creation of conditions for the transformation of savings into investments, fostering investment activity through the mechanisms of state support, as well as the removal of demand constraints.

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