scholarly journals Assessment of the impact of tax policy on the efficiency of development of peasant farms

2021 ◽  
Vol 8 (4) ◽  
pp. 101-105
Author(s):  
Tat'yana Baer
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Tax Policy ◽  
Tax Burden ◽  
Labor Costs ◽  
Accounting Systems ◽  
Positive Side ◽  
System Reduction ◽  
Reporting Systems ◽  
The Impact

In the study under consideration, the author identified the problems and trends in the development of peasant farms in the Tula region, assessed the effectiveness of their functioning, taking into account their financial and economic situation, analyzed the tax burden in peasant farms, outlined the main directions of increasing their efficiency and sustainable development by optimizing taxation and competent tax policy ... The main directions of changes in taxation are touched upon and an assessment of the impact of these changes on agriculture is given. Recommendations for improving taxation in peasant farms, contributing to the growth of their efficiency and sustainable development, were developed The main positive and negative trends in the change in PSN in peasant farms are described. On the positive side: this is the expansion of activities for the use of PSN, their consolidation, reduction of the tax burden, simplification of the accounting and reporting system, reduction of labor costs for accounting and reporting systems, automation and optimization of accounting systems. Expansion of the rights of local authorities in the field of regulating the tax burden in peasant farms through the PSN, which contributes to the legalization of business and the development of rural areas. Also, the disadvantages of the introduced innovation are noted, this is the transfer of rights to the regions in assessing the value of a patent without fixing the threshold of the maximum value, which can lead to its significant increase in cost.

Analysing SST 2.0 Tax Burden through the Element of Principle of Good Tax Policy

2021 ◽  
Vol 12 (1) ◽  
pp. 113-113
Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Tax Burden ◽  
The Public ◽  
Goods And Services ◽  
Regressive Tax ◽  
Development Goals ◽  
The Relationship ◽  
Economic Well Being

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.

scholarly journals University collaboration for co-designing sustainable urban areas

2021 ◽  
Vol 301 ◽  
pp. 03002
Author(s):  
Peter Čajka ◽  
Veronica Grebennikova ◽  
Hoang Manh Trung Vu ◽  
Van Tran Ngo
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Urban Areas ◽  
Sustainable Development Goals ◽  
Labour Force ◽  
Entrepreneurial Activity ◽  
The Sustainable Development ◽  
Development Goals ◽  
The University ◽  
The Impact

Our article tackles the timely and important issue of the university collaboration aimed at shaping up the sustainable urban areas and contributing to their development through the teaching and research. Universities provided qualified labour force, yield novel research solutions and act as hubs for entrepreneurial activity in urban areas. In this article, we show that even though most of the universities are concentrated in large urban centres and capital regions, many of them are located in small rural areas and have a profound effect on them. We also demonstrate the impact of universities on the sustainable development which is done through the sustainable education as well as the R&D approaches. These effects are very relevant for the co-designing of sustainable rural areas that can follow the principles of the United Nations’ Sustainable Development Goals and the green policies imposed by the majority of the local and central governments around the world.

scholarly journals The Impact of Tourism on Sustainable Development of Rural Areas: Evidence from Romania

2018 ◽  
Vol 10 (10) ◽  
pp. 3529 ◽  
Author(s):  
Bogdan-Constantin Ibănescu ◽  
Oana Stoleriu ◽  
Alina Munteanu ◽  
Corneliu Iațu
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Rural Tourism ◽  
Public Utilities ◽  
Economic Sustainability ◽  
Policy Makers ◽  
The Sustainable Development ◽  
The Impact ◽  
Composite Indexes ◽  
Positive Effect

Rural tourism has been seen during the last decades as a means for economic development of sensitive localities, especially in rural areas. However, little research has been conducted on the sustainability of the development induced by tourism activities in rural areas, and even so, with contradictory results. Our paper investigated how tourism impacted on the sustainable development of rural localities, focusing on three composite indexes: demographic stability, public utilities, and socio-economic sustainability. Mann–Whitney U test was used to determine the differences on each of the above-mentioned indexes between the rural localities with tourist arrivals and those without. The results showed that there is a significant positive effect of tourism on rural areas translated into higher values of all the indexes analyzed. This study brings valuable contributions to both academics and policy-makers: on one hand, it provides new insights into the impact of tourism activities; on the other hand, it offers valuable information to decisional actors regarding development strategies.

scholarly journals Fostering Sustainable Development through Shifting Toward Rural Areas and Digitalization—The Case of Romanian Universities

2020 ◽  
Vol 12 (10) ◽  
pp. 4020
Author(s):  
Maria-Floriana Popescu ◽  
Bogdan-Cristian Chiripuci ◽  
Andreea Orîndaru ◽  
Marius Constantin ◽  
Albert Scrieciu
Keyword(s):  
Sustainable Development ◽  
Rural Area ◽  
Rural Areas ◽  
Multicriteria Analysis ◽  
Business Environment ◽  
Future Research ◽  
Leading Change ◽  
Long Term Effects ◽  
Research Results ◽  
The Impact

Educational institutions, especially universities, have been major pillars in societal transformation throughout society’s history. They have been leading change through their discoveries, research results, and foremost, their example. Nowadays, universities have once again taken the role of leading change in a world that is profoundly determined to have a sustainable approach to life, paying attention to the long-term effects of their actions. In this sense, under the impact of deep digitalization, this paper advocates for the sustainable development of universities regarding campuses’ expansion to rural areas. Moreover, it was demonstrated that sustainable development can be achieved by embracing the potential of digitalization. Based on a multicriteria analysis of the Romanian development regions, the research results showed that the rural area might be a welcoming environment for campuses of sustainable universities, based on digitalization at the level of the rural area in all activity fields, which is an initiative that would generate positive outcomes on many levels for different types of stakeholders, such as universities, students, staff, rural area population, and the nearby business environment. Future research aims to approach and explain the compounded effects of such an approach in depth and establish an even clearer picture of how beneficial such an expansion could prove to all factors considered under a knowledge-based society with digitized information as a vital pillar.

scholarly journals The Impact of Transport Infrastructure on the Sustainable Development of the Region—Case Study

Agriculture ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. 279
Author(s):  
Piotr Prus ◽  
Marek Sikora
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Rural Areas ◽  
Transport Infrastructure ◽  
Sustainable Rural Development ◽  
The Sustainable Development ◽  
Socio Economic Development ◽  
Urban And Rural Areas ◽  
The Impact

The transport infrastructure can be defined as a factor that guarantees the growth and economic development of the region, due to the functions of traversing space in terms of the movement of people and the exchange of goods. The effects of the impact of transport infrastructure on the economy of the region largely depend on how the society uses the services offered by infrastructure facilities and devices. The study examines the impact of transport infrastructure on the sustainable socio-economic development of the Wałcz Lake District. To conduct the analysis, a questionnaire addressed to entrepreneurs from this region was used. In the second part of the research, the indicators of sustainable development at the regional level were applied: the level of transport infrastructure and the level of socio-economic development of the studied area. The study is an attempt to fill the cognitive gap for areas outside the country’s main transport corridors. The existing differentiation in both the development of infrastructure and the economic attractiveness of urban and rural areas was shown. Factors influencing the effectiveness of implementing the concept of sustainable rural development were indicated.

scholarly journals THE PROBLEM OF UNEMPLOYMENT IN RURAL AREAS: THE IMPACT OF DECENTRALIZATION REFORM

2021 ◽  
pp. 13-18
Author(s):  
Melnychuk A.L.
Keyword(s):  
Rural Areas ◽  
Community Action ◽  
Local Communities ◽  
External Support ◽  
Financial Policy ◽  
Tax Burden ◽  
Local Budget ◽  
Decentralization Reform ◽  
And Migration ◽  
The Impact

The impact of decentralization reform on unemployment in territorial communities formed in 2015–2020 as a result of the reform of the administrative-territorial system in Ukraine is considered. Focused on the problem of unemployment in rural areas in the context of the reform of the administrative-territorial system. The peculiarities of strategies for the development of grassroots territorial communities in terms of ensuring the creation of new jobs are highlighted. Emphasis is placed on the efforts to form non-agricultural employment in rural areas of newly created grassroots territorial communities in Ukraine. The peculiarities of community action plans aimed at combating unemployment and migration from the Ukrainian countryside are highlighted. The materials of surveys of territorial communities’ leaders 2019–2021 conducted by the analytical center of the All-Ukrainian Association of Joint Territorial Communities on the formation of policies to combat unemployment are analyzed. The peculiarities of budgetary and financial policy of grassroots territorial communities in Ukraine in the context of their influence on the fight against unemployment in rural areas are revealed. The impact of the COVID-2019 coronavirus pandemic on the economic development of newly formed grassroots territorial communities in Ukraine is reflected. The vision of the leaders of territorial communities on the consequences of the government’s introduction of a set of economic measures to reduce the tax burden on the economy and small and medium-sized businesses, which are related to counteracting the spread of coronavirus COVID-2019, was analyzed. Community leaders have identified an assessment of government measures to reduce the tax burden on the economy and small and medium-sized businesses and local budget losses caused by them, measures that will have the greatest impact on the labor market in local communities at the grassroots level. The ability of territorial communities to keep jobs in the field of medium and small business and the need for external support to local communities to combat corporate bankruptcies and the threat of unemployment have been identified.Key words: unemployment, rural environment, decentralization, territorial communities, development of territorial communities. Розглянуто вплив реформи децентралізації на безробіття у територіальних громадах, утво-рених у 2015–2020 рр. унаслідок реформи адміністративно-територіального устрою в Україні. Акцентовано увагу на проблемі безробіття у сільській місцевості у контексті реформи адміністративно-територіального устрою. Висвітлено особливості стратегій розвитку територіальних громад низового рівня у частині забезпечення створення нових робочих місць. Акцентовано увагу на зусиллях з формування несільськогосподарської зайнятості у сільській місцевості новостворених територіальних громад низового рівня в Україні. Виділено особливості планів дій громад, спрямованих на боротьбу з безробіттям та міграцією з українського села. Проаналізовано матеріали опитувань лідерів територіальних громад 2019–2021 рр., реалізованих аналітичним центром Всеукраїнської Асоціації ОТГ щодо формування політики боротьби із безробіттям. Розкрито особливості бюджетної та фінансової політики територіальних громад низового рівня в Україні у контексті їх впливу на боротьбу з безробіттям у сільській місцевості. Відображено вплив пандемії коронавірусної хвороби COVID-2019 на економічний розвиток новоутворених територіальних громад низового рівня в Україні. Проаналізовано бачення лідерів територіальних громад щодо наслідків запровадження урядом комплексу економічних заходів щодо зниження податкового навантаження на економіку та малий і середній бізнес, які пов’язані із протидією поширенню коронавірусної хвороби COVID-2019. Визначена оцінка лідерами громад урядових заходів щодо зниження податкового навантаження на економіку та малий і середній бізнес та втрат місцевих бюджетів, викликаних ними, заходів, які матимуть найбільший вплив на ринок праці у територіальних громадах низового рівня. Визначена спроможність територіальних громад зберегти робочі місця у сфері середнього та малого бізнесу та потребу у зовнішній підтримці територіальних громад для протидії банкрутствам підприємств та загрози зростання безробіття.Ключові слова: безробіття, сільська місцевість, децентралізація, територіальна громада, роз-виток територіальних громад.

scholarly journals Tourism in the Carpathian region: threat to the environment and ways of sustainable development

2014 ◽  
pp. 443-451
Author(s):  
Y. Zinko ◽  
M. Malska ◽  
M. Ivanyk ◽  
S. Blagodyr
Keyword(s):  
Sustainable Development ◽  
Key Words ◽  
National Parks ◽  
Rural Areas ◽  
Negative Impact ◽  
Sustainable Tourism ◽  
Rural Tourism ◽  
Environmental Aspects ◽  
Carpathian Region ◽  
The Impact

This paper contains of the question of the impact of mass forms of tourism and recreational classes on the environment Ukrainian Carpathians. Analysis of the environmental aspects of ecotourism initiatives in the region. The ways of minimizing the negative impact of tourism and recreational classes on the environment. In the context of the Protocol on Sustainable Tourism Carpathian Convention, the recommendations for national parks and rural areas of the region. Key words: Ukrainian Carpathians, tourism and leisure studies, sustainable development, ecotourism, rural tourism.

scholarly journals Forming Social Responsibility of Agricultural Enterprises in the Conditions of Sustainable Development

2020 ◽  
Vol 4 (46) ◽  
pp. 195-200
Author(s):  
M. V. Polenkova ◽  
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rural Areas ◽  
Business And Society ◽  
Agricultural Enterprises ◽  
Wide Range ◽  
Corporate Social ◽  
The Impact ◽  
Collective Farms

The article substantiates the necessity to introduce modern mechanisms of interaction between the state and business, and between business and society as well in order to ensure sustainable economic growth in Ukraine. Today agricultural enterprises more and more often appear under pressure to solve social problems, realize the harm they do to the environment in their supply chains, and need to find ways to solve critical socio-economic and environmental challenges set in accordance with the goals of sustainable development. The evolution of schools of thought developing the concept of corporate social responsibility is studied, as well as those of the economic system and industrial transformations, which were actively developing in the twentieth century society. It has been found out that the impact of social responsibility on the welfare of the population was considered through the prism of three areas: business ethics, business and society, and social aspects of management. It is substantiated that corporate social responsibility is an umbrella term for various theories and practices, admitting that corporations are responsible for their impact on society and the environment, sometimes even beyond compliance with the law and the responsibility of individuals; companies are responsible for the behavior of others with whom they do business (for example, suppliers in the supply chain); companies should handle their relationships with society at large. The peculiarities of the approaches of large farms (collective farms) to the socio-economic development of rural areas in the planned economy in Soviet times are outlined. It has been found out that collective farms provided a wide range of support to rural communities and household plot owners, namely, by providing the following: full employment, rural social infrastructure, resources and services on homesteads. The peculiarities of European approaches to the development of social responsibility have been studied. The relationship between the social responsibility of agricultural enterprises and the revival of rural areas has been established.

scholarly journals Development of the concept of system management of the reproduction of personal potential as an element of ensuring the sustainable development of rural territories

2021 ◽  
Vol 937 (3) ◽  
pp. 032099
Author(s):  
T Ivanova ◽  
A Kozina ◽  
T Chernyshova ◽  
A Prokopyev ◽  
E Anufrieva ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Performance Criteria ◽  
System Management ◽  
The Sustainable Development ◽  
Scientific Significance ◽  
Main Components ◽  
Internal And External Factors ◽  
The Impact ◽  
Target Rates

Abstract This article is devoted to the concept of systemic management of personal potential reproduction as an element of ensuring sustainable development of rural areas. The concept contains structural and substantive elements substantiated by us: 1) the relevance of the formation; 2) key difficulties; 3) purpose; 4) the task; 5) expected results; 6) benefits; 7) performance criteria. The scientific significance of the development lies in determining the main components of the concept, practical - in achieving a balanced rate of reproduction of personnel potential, as a result of which the profitability and labor productivity in the industry will increase. Also, the article defines the structure of the management system for the reproduction of personal potential in agriculture. The scientific significance of the development consists in a well-grounded and structured by us set of interrelated system components, the identification of which simplifies the process of reproduction management. Applying the methodology developed by us for assessing the impact of internal and external factors on the rate of reproduction of personal potential in the industry, the structure of the system specifies the subjects that can regulate the influence of these factors, using the tools of which it is possible to achieve the target rates of balanced reproduction (for the industry, agricultural organizations and their employees).

The Impact of State Regulation on the Sustainable Development of Rural Areas in Ukraine

2021 ◽  
pp. 62-69
Author(s):  
Sergey Yekimov ◽  
Viktoriia Nianko ◽  
Olga Kuhareva ◽  
Tetiana Mishustina ◽  
Olena Lysa
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
State Regulation ◽  
The Sustainable Development ◽  
The Impact
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