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.

MODERN PROBLEMS OF FORMING THE DISCOURSE IN THE PHILOSOPHY OF SOCIAL SECURITY

2020 ◽  
Vol 26 (10) ◽  
pp. 51-59
Author(s):  
S. Kononov ◽  
Keyword(s):  
Social Security ◽  
Security Policy ◽  
Social Institutions ◽  
The State ◽  
Point Of View ◽  
Philosophical Discussion ◽  
Protection Measures ◽  
Leading Role ◽  
Role Of The State ◽  
The Social

The article is devoted to the analysis of the problems of a social security modern discourse formation in the framework of a philosophical discussion of the transformation processes of the formation vector of the state security policy. The task of the article, according to the author, is to present the problem of security in conditions when it ceases to be understood, as a concept associated with the idea of preserving the integrity of a state or nation, and functions as a phenomenon with the broadest possible social parameters. Using the methodology of phenomenological, hermeneutic and comparative analysis, the new areas of security research, common difference of which is social and personal orientation are analyzed. The author pays attention to the features of the methodology of works reflecting the point of view of the modern state, works related to the development of a systematic approach to security, works based on an axiological approach and concludes that, despite the expansion of security interpretations, all these approaches retain a common ideological foundation. presupposing the need to preserve the leading role of the state in the field of social security, including the security of the individual and society and the state. All these approaches are based on the policy of responding to emerging threats to the Russian state and do not reflect the needs of a comprehensive strategic goal-setting covering the sphere of socio-economic development of the social system. This circumstance, according to the author, leads to the formation of a security strategy that exists only in the name of protecting the state and does not imply feedback between the state and the social institutions that the state is going to protect, which leads to the ineffectiveness of modern protection measures and the need to find new ways to justify the need for this protection, a new definition of its content and essence

The role of the state in the development of inclusive tourism

2016 ◽  
Vol 10 (2) ◽  
pp. 40-53
Author(s):  
Наталья Логунова ◽  
Natalya Logunova ◽  
Жанна Доценко ◽  
Zhanna Dotsenko
Keyword(s):  
People With Disabilities ◽  
Development Planning ◽  
State Regulation ◽  
The State ◽  
Point Of View ◽  
Social Infrastructure ◽  
Limited Mobility ◽  
Role Of The State ◽  
The Disabled ◽  
Free Environment

The article actualizes the necessity for the inclusive tourism development and establishes its importance for people with disabilities. It is revealed that the implementation of the state policy in the field of inclusive tourism and development planning of this sector at national and regional levels must meet two principles. The fist principle is "universal design", which provides the creation of a barrier-free environment for the unimpeded access to facilities and services to all citizens regardless of their existing disability. The second one is "reasonable accommodation" through creating adaptive social environment from the point of view of the necessity and possibility commensuration by means of adapting the environment to the needs of people with disabilities, on the basis of which the principal guidelines and key priorities in the sphere of state regulation of this type of tourism are formulated. The analysis of the content of the state program "Accessible Environment" and the scope of the methodology is carried out. The latter allows to objectify and systematize the accessibility of facilities and services in priority areas of life of people with disabilities, the most significant of which are: the organization of monitoring the accessibility of facilities and services for people with disabilities; the development of services and organizations that provide these services considering the needs of the disabled and other people with limited mobility; the development of plans and programs for adaptation through the development of social infrastructure; preparation and dissemination of information and reference materials. This allowed us to indicate the main directions of the regional policy covering economic, social, environmental and technological aspects. Each aspect includes a corresponding set of methods and tools of state support in the development of inclusive tourism.

Civil society

2018 ◽  
Author(s):  
Jean L. Cohen
Keyword(s):  
Eighteenth Century ◽  
Civil Society ◽  
Social Life ◽  
Critical Force ◽  
The State ◽  
Point Of View ◽  
Political Community ◽  
Formal Economy ◽  
Role Of The State

In modern social and political philosophy civil society has come to refer to a sphere of human activity and a set of institutions outside state or government. It embraces families, churches, voluntary associations and social movements. The contrast between civil society and state was first drawn by eighteenth-century liberals for the purpose of attacking absolutism. Originally the term civil society (in Aristotelian Greek, politike koinonia) referred to a political community of equal citizens who participate in ruling and being ruled. In the twentieth century the separation of philosophy from social sciences, and the greatly expanded role of the state in economic and social life, have seemed to deprive the concept of both its intellectual home and its critical force. Yet, approaching the end of the century, the discourse of civil society is now enormously influential. What explains the concept’s revival? Does it have any application in societies that are not constitutional democracies? From a normative point of view, what distinguishes civil society from both the state and the formal economy?

The Economics of French Rule in Indochina: A Biography of Paul Bernard (1892–1960)

1998 ◽  
Vol 32 (4) ◽  
pp. 807-848 ◽  
Author(s):  
Andrew Hardy
Keyword(s):  
The State ◽  
Point Of View ◽  
State Planning ◽  
Policy Makers ◽  
Quarter Century ◽  
The Great Depression ◽  
Role Of The State ◽  
Finance House ◽  
Colonial Economy ◽  
Overseas Territories

This article uses a biography of banker and economist Paul Bernard to describe the debates that influenced economic policy makers and business circles during the last quarter century of French rule in Indochina. Bernard, from the Great Depression through to his death in 1960, exercised considerable influence on the way French leaders thought about the economy of their Southeast Asian colony and of their overseas territories as a whole. As a financier, he also played a part in its shaping. This article outlines his business activities, especially as managing director of the French and Colonial Finance Company (SFFC), an important colonial finance house, and is to this extent a business history. Bernard, finally, participated in the state planning of the colonial economy during the heyday of French interventionism. From the point of view of his involvement, the article describes the role of the state in colonial economic development. His involvement was both constructive, in the drawing up of Indochina's industrialization plans, and critical, in repeated attacks on what he saw as misguided or irrelevant policy. He did not confine his comments to economic matters, and his criticism of the administration of Indochina may be taken as a running commentary of the final decades of France's colonial engagement in Southeast Asia.

scholarly journals Políticas de administração e gestão em países da Lusofonia: Perspectivas críticas sobre a Nova Gestão Pública e a pós-burocracia em educação

2018 ◽  
Vol 26 ◽  
pp. 127
Author(s):  
Almerindo Janela Afonso ◽  
Geovana Mendonça Lunardi Mendes
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Empirical Support ◽  
The State ◽  
Point Of View ◽  
Social Regulation ◽  
Education Policies ◽  
Role Of The State ◽  
New Public ◽  
Private Management

In recent decades, the New Public Management has achieved a central role. This centrality, among other things, is translated by the incorporation and implementation of the business rationale and private management in public institutions and organizations. Many sectorial reforms have followed these principles, some of which have been implemented in the redefinition of the role of the State and in changes in the procedures of public administration. Also, it induced other changes in the modes of social regulation in the context of the increasing internationalization of capitalism. Following these changes, the obsession (often more rhetorical than real) with the effectiveness and efficiency of the State is now understood in the framework of a post-bureaucratic rationality. However, the new rationality was little mobilized in the following texts, as happened with hyper bureaucracy—contrary to the wish this dossier’s editors. This observation does not fail to reveal that the ideology of the New Public Management is still the hegemonic reference in the field of research and reflection in the field of social and education sciences. Nevertheless, from our point of view what comes as most striking in the contributions that follow is that many of the promises of the different versions of the New Public Management ideology have either not been fulfilled or were only partially achieved, representing the compelling criticism to the ideology summarized in the idea that managing is very different than governing. In conclusion, this dossier aims, among other aspects and in different Lusophony national contexts, to analyze reforms and public education policies (with a predominance of administration and management, evaluation and accountability, privatization and marketization), that implicit or explicitly, assume, to varying degrees of critical deepening and/ or theoretical-conceptual and empirical support, some of the assumptions mentioned above, which the authors chose to prioritize.

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 Factors of Formation of Tax Behavior and Tax Culture at the National Level

2021 ◽  
Vol 8 (3) ◽  
pp. 97-104
Author(s):  
Tatiana S. Seliutina
Keyword(s):  
National Level ◽  
The State ◽  
Point Of View ◽  
Business Community ◽  
Educational Institutions ◽  
Tax System ◽  
Existing Problems ◽  
Social Sphere ◽  
National Tax

This article is devoted to issues of national tax system effectiveness and overcoming existing problems with it. Under the current conditions, taxes are the integral lever of government influence on the countrys market economy. As a result, the level of development of the national economy and the conditions in its social sphere are directly influenced by the state of the tax system. The author considers it possible to ascertain the efficiency of the tax system in the broadest sense, namely as an aggregate level of achievement, by its goals. Those goals are set in accordance with the functions of taxation. However, when they are realized, significant disparities and even narrowed interpretations of functions arise. As a result, the existing tax system is flawed and unable to achieve high operational efficiency. As one of the most important problems, the author singles out the problem of incomplete fiscal performance due to insufficient tax discipline arising from a low level of tax culture. The author offers a proprietary interpretation of the factors influencing the specific actions of tax decision makers. From the point of view of tax culture, they are divided into factions that make up the tax culture, factions formed and determined by the prevailing tax culture, and others developed under the influence of alternate circumstances. The author considers the most complete and logical understanding of tax culture to be the level of citizen awareness of the importance of taxes as a source of financing the existence of the state and the performance of its functions. With this interpretation, it is justified to assume that citizens compare the degree of decline in their levels and quality of life due to their taxes, and increases in the quality of their lives by means of the implementation of social and other public functions. The prevalence of the latter leads to increased tax disciplineand the former to its decrease. Although these assessments are always subjective, they can serve as bases for the formation of objective directions for improving the activities of tax authorities and educational institutions and, by extension, the tax discipline of citizens and the business community. The effects are economically measurable and long-term.

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 The State Regulation of Tourism: Foreign and Russian Experience (The Review of Scientific Publications)

2020 ◽  
Vol 19 (4) ◽  
pp. 15-22
Author(s):  
L.I. Donskova ◽  
◽  
K.S. Goryainov ◽  
E.M. Kryukova ◽  
V.Sh. Khetagurova ◽  
...  
Keyword(s):  
State Regulation ◽  
The State ◽  
Point Of View ◽  
Special Role ◽  
Social Significance ◽  
Social Categories ◽  
Scientific Publications ◽  
Advantages And Disadvantages ◽  
Organization And Management ◽  
Role Of The State

the review of scientific publications by foreign and Russian authors on the issues of state regulation of tourism identifies elements of policy and different models, their specific features, as well as factors and conditions as a prerequisites for the organization and management of tourism. The special role of the state policy is emphasizes in regulating certain types of tourism, in particular domestic, as well as tourism for social categories of citizens. The goal is to identify the general and special views on the problem of state regulation of tourism by foreign and Russian authors, received results and prospects for the development of the industry. Methodology of the study: comparative (comparative) and systemic methods were used in working with the texts of the research and models of state regulation of tourism. The results of the study: noting different scientific views on the state regulation of tourism, the authors focused on the representations of tourism as a subject of regulation and its economic and social significance. The preferred form of tourism organization with the participation of the state is based on socio-economic criteria and indicators, as well as legal documents, targeted programs, social projects, etc. Comparative analysis of models of tourism regulation, advantages and disadvantages, as well as examples of individual countries are considered from the point of view of their acceptability in Russia. Scope: are significant and can be applied in future studies of state regulation of tourism as a socio-economic system, taking into account social, economic and socio-psychological approaches, as well as the relationship of tourism policy with other areas of tourism, which creates conditions for integration of administrative and management relations.

scholarly journals TAX ON FREE TIME

2019 ◽  
Vol 31 (1) ◽  
pp. 101-106
Author(s):  
Justyna Konsek-Ciechońska
Keyword(s):  
The State ◽  
Point Of View ◽  
Free Time ◽  
Consumption Tax ◽  
Tax System ◽  
Economic Relations ◽  
Lump Sum ◽  
The Individual ◽  
High Level ◽  
Economic Tools

Tax constitutes one of economic tools of the policy of the state that makes it possible to affect the form of socio-economic relations between the state and the taxpayers. According to many scientists, proper functioning of the entire state and its institutions depends on effective collection of incomes, vast majority of which, approx. 80-90% is constituted by tax incomes48. Demand of the state for financial resources, especially within last decades has been constantly growing. Meanwhile, 100 years ago, J. Schumpeter already stated that high level of fiscalism adversely affects the growth of economy, and exceeding the boundaries of fiscal capabilities of the state may lead to a deep crisis49.However, from the point of view of achieving the fiscal and non-fiscal goals efficiently, the most important issue of the tax policy should be to burden the citizens with public tributes in an even and moderate manner. There is no doubt that it is difficult to determine the most optimal form of tax system, both in fiscal and non-fiscal aspect. It is not an easy task to balance, in the tax system, the goal of efficiency and justice of taxation, in simultaneous consideration of its social and economic size. Each system that would efficiently and rationally affect the economy and society of particular state must be based on particular principles in order to properly fulfill its functions, including social functions.Free time constitutes specific goods, as on one hand it is a substitute with respect to other goods when the individual makes a decision related to dividing the budget between free time and work. More free time is less time dedicated to work, which leads to less income and consumption. On the other side, when the decision related to structure of free time and work is made, free time becomes complementary with respect to goods that are consumed, since it is difficult to consume anything without free time. What would happen if the state imposed lump sum, income and consumption tax on free time as well?The aim of this paper is to present the possibilities of taxation of free time and to present the manner in which lump sum, income and consumption tax affect the social welfare. The research method that was used in the paper is literature studies and sources of the tax law in force.

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