scholarly journals IMPROVING TAX POLICY AS THE BASIS OF HARMONIZATION OF RELATIONS BETWEEN THE STATE AND BUSINESS ENTITIES

2017 ◽  
Vol 19 (2(64)) ◽  
pp. 203-208
Author(s):  
S.M. Makarenko ◽  
Y.O. Kaplina ◽  
N.M. Oliinyk
Keyword(s):  
Private Business ◽  
State Budget ◽  
European Experience ◽  
Methodical Approach ◽  
Part Time ◽  
Business Entities ◽  
Administrative Units ◽  
Legislative Changes ◽  
Employee Responsibility ◽  
The Eu

Methodical approach to the evaluation of socio-economic development of Ukraine and individual administrative units was studied. Analysis of the structure of state budget of Ukraine was made. The effects of legislative changes in the tax laws for businesses and individuals was revealed. It was detected that employees of private business entities have direct interest and desire to return using of �shadow� business activity schemes when there is shown the minimally allowed labour remuneration level and (or) part-time job. After analyzing of the European experience there was proposed to stipulate for a dishonest employee responsibility and vindictive damages concerning nonpayment of united social contribution, tax on physical persons� income, war duty. The experience of the EU on the formation of the optimal tax system was studied.

scholarly journals ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES

2019 ◽  
pp. 139-149
Author(s):  
Serhii YUSHKO
Keyword(s):  
Dynamic Analysis ◽  
Decisive Role ◽  
State Budget ◽  
Tax Revenues ◽  
Tax Legislation ◽  
State And Local ◽  
Business Entities ◽  
Legislative Changes ◽  
Tax Payments

Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates the inconsistency of the norms of budget and tax legislation that took place before 2011 in the context of determining the composition of tax payments. It is explained the need for preliminary adjustment of the reporting indicators of the treasury before conducting a dynamic analysis of budget revenues. The decisive role of tax revenues in the formation of budget revenues is shown, the dynamics of their actual and real values is presented, the list of budget-forming taxes and fees of consolidated, state and local budgets is named. The role of local taxes and fees in generating revenue for local government budgets is determined. The nature and results of legislative changes in the composition of taxes and fees for the period 2010–2019 are explained. The proportions of differentiation of taxes and fees between budgets are determined and demonstrated, it is shown that the processes of decentralization of funds mainly occur at the level of local budgets, the share of tax revenues of the state budget in the country’s consolidated budget remains stably high. The change in the proportions of the distribution of tax revenues between budgets within the framework of the consolidated budget as a result of the begun practice of forming united territorial communities is demonstrated. Conclusions. A further increase in the importance of tax receipts in budgeting at all levels should be directed towards improving the economic conditions of business entities and their employees, multiplying their income and profits as a real source of funds for filling budgets, rather than being the result of formal changes budget and tax laws.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

European experience in transition to circular economy

2020 ◽  
Vol 19 (4) ◽  
pp. 598-617 ◽  
Author(s):  
S.V. Ratner
Keyword(s):  
European Union ◽  
Circular Economy ◽  
Raw Materials ◽  
Action Plan ◽  
National Level ◽  
The European Union ◽  
Scientific Methods ◽  
European Experience ◽  
General Scientific ◽  
The Eu

Subject. The article considers the concept of circular economy, which has originated relatively recently in the academic literature, and is now increasingly recognized in many countries at the national level. In the European Union, the transition to circular economy is viewed as an opportunity to improve competitiveness of the European Union, protect businesses from resource shortages and fluctuating prices for raw materials and supplies, and a way to increase employment and innovation. Objectives. The aim of the study is to analyze the incentives developed by the European Commission for moving to circular economy, and to assess their effectiveness on the basis of statistical analysis. Methods. I employ general scientific methods of research. Results. The analysis of the EU Action Plan for the Circular Economy enabled to conclude that the results of the recent research in circular economy barriers, eco-innovation, technology and infrastructure were successfully integrated into the framework of this document. Understanding the root causes holding back the circular economy development and the balanced combination of economic and administrative incentives strengthened the Action Plan, and it contributed to the circular economy development in the EU. Conclusions. The measures to stimulate the development of the circular economy proposed in the European Action Plan can be viewed as a prototype for designing similar strategies in other countries, including Russia. Meanwhile, a more detailed analysis of barriers to the circular economy at the level of individual countries and regions is needed.

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

scholarly journals Laundering Black Money by Means of Offshore Zones: The Negative Impact and Ways to Resolve

2021 ◽  
Vol 8 (523) ◽  
pp. 140-150
Author(s):  
O. T. Zamaslo ◽  
◽  
D. A. Kozak ◽  
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Negative Impact ◽  
Action Plan ◽  
International Standards ◽  
Key Factors ◽  
Profit Shifting ◽  
State Budget ◽  
Business Entities ◽  
The Impact

The article is aimed at examining the problem of laundering black money in the offshore jurisdictions. Attention is paid to the key factors that attract economic entities regarding business registration in offshore zones. The impact of the tax burden on the process of moving profits to offshore jurisdictions is considered. The volumes of losses of the State Budget of Ukraine related to tax evasion of the funds placed on the accounts of offshore companies have been studied. The most typical schemes of laundering black money in offshore zones are presented, as well as a number of stages that form the process of laundering are highlighted. Emphasis is placed on round tripping investment as a key mechanism for returning foreign funds to a resident in the form of foreign direct investment, the main factors in the use of round trip transactions by Ukrainian business entities are allocated. Attention is drawn to the percentage of countries, which are the largest investors in Ukraine. It is determined that the use of offshore schemes by Ukrainian businesses contributes to the growth of the shadowing of the national economy and causes a direct negative impact on Ukrainian financial security, which is confirmed by the results of the National Risk Assessment 2019. Emphasis is placed on the OECD / G20 Base Erosion and Profit Shifting (BEPS) initiative to prevent money laundering offshore, and Ukraine’s key measures to implement relevant international standards are specified. Prospects for further research in this direction are to identify measures directed towards deoffshorization of the national economy, including through the implementation of the BEPS 2.0 Action Plan.

scholarly journals Gender Influence on Part-time Working

2014 ◽  
Vol 3 (2) ◽  
pp. 20-30
Author(s):  
Aslı Beyhan Acar
Keyword(s):  
World Bank ◽  
Candidate Country ◽  
Men And Women ◽  
Gender Influence ◽  
Significant Difference ◽  
Part Time ◽  
Employment Rates ◽  
Definition Of ◽  
Statistical Purpose ◽  
The Eu

In this empirical study, it’s investigated differences of part-time working rates between men and women in the period of 2000-2012. 17 members of the EU and Turkey -as a candidate country- are participated in the study. Turkey is participated into the study too, because Turkey must adapt the most of the regulations of EU as a candidate member of the Union. The data are collected from OECD and World Bank statistics web site. Beyond that many database indicate part-time employment rates for both common and national definition of part-time working for statistical purpose. According to this it’s aimed to determine whether there is a significant difference between part-time working rates that are based on common and national definition. In the literature, there are some studies that investigate fertility rates and part-time employment rates of women. The correlation of these two variables that are belonged the years 2000-2012 is tested and the findings are indicated in the study. Furthermore, it’s analyzed the rate differences of part-time working for men and women in the period of 2000-2012.

The Difficulties of Teaching IFRS in Russia

2012 ◽  
Vol 28 (2) ◽  
pp. 309-319 ◽  
Author(s):  
Anna Vysotskaya ◽  
Maria Prokofieva
Keyword(s):  
Financial Reporting ◽  
Foreign Investment ◽  
Accounting Education ◽  
Accounting System ◽  
Open Market ◽  
Private Business ◽  
Financial Reporting Standards ◽  
Existing Problems ◽  
Russian Economy ◽  
Business Entities

ABSTRACT: In recent years Russia has undergone radical changes in all spheres of life, prompted by the transition from a centrally planned economy to an open market-based economy. Dramatic changes such as privatization, the development of private business entities, and foreign investment in the Russian economy have brought changes in the accounting field, including those arising from a decision to adopt the International Financial Reporting Standards (IFRS). While Russia has not yet implemented IFRS in full for all types of businesses, it has made considerable steps over the years to introduce IFRS into its accounting system. From 2012, Russia is adopting IFRS fully for publicly listed companies. This paper provides an overview of the changes in accounting education that have ensued from the decision to adopt IFRS, including the educational reforms that have taken place. The paper reviews these changes from a historical perspective and investigates existing problems caused by the transition.

Digitalization features of integration associations (on the example of the EU and the EAEU)

2021 ◽  
Vol 23 (1) ◽  
pp. 46-50
Author(s):  
IGOR PANKRATOV ◽  
Keyword(s):  
Digital Transformation ◽  
The European Union ◽  
Common Information ◽  
Eurasian Economic Union ◽  
Common Information Space ◽  
Economic Union ◽  
Business Entities ◽  
Industry Structures ◽  
Theoretical Foundations ◽  
The Eu

The article provides and analyzes the theoretical foundations and practices of digitalization of integration associations on the example of the European Union and the Eurasian Economic Union. Studying the program documents on digitalization (digital agendas), the authors identified the features and risks of the digital transformation of various integration associations. The article describes the digitalization of integration associations as a concept and logic of interaction between citizens, business entities, industry structures, government bodies of countries participating in an integration association in a common information space. These ideas are expressed in the form of explicit algorithms, specifications, and standards unified for each participating country and implemented in the form of integrated information systems of B2B, B2G, G2G formats with a single coordination and monitoring center.

Labour Market Flexibility: Need and Outcome. Some Socio-economic Reflections based on the European Experience

2006 ◽  
Vol 14 (4) ◽  
pp. 587-607
Author(s):  
SABINE M.-L. URBAN ◽  
DARIO VELO
Keyword(s):  
Labour Market ◽  
Point Of View ◽  
The European Union ◽  
Political Debate ◽  
Performance Variables ◽  
Labour Market Flexibility ◽  
European Experience ◽  
Institutional Structures ◽  
Scientific Associations ◽  
The Eu

The fast rate of the globalisation process and huge technological changes are leading to increased uncertainty. Risk (considered either as a threat or as an opportunity) is correlated to uncertainty. That means that the socio-economic environment may be considered as ambiguous, and the reaction of players complex, unforeseeable and difficult to handle. In such conditions one looks for simple formulae or tricks to manage the necessary change in human behaviour, institutional structures, production and trade methods. ‘Flexibility’ seems to be a magic keyword – both a performance driver and an expression of freedom. Labour market flexibility is currently the focus of ideological and political debate. This paper aims to clarify some points in the debate, especially in the European Union context. First, we give some brief information about the EU framework with regard to the labour market flexibility and its performance. Second, we try to understand how labour market flexibility is dependent on decisions of enterprises (in search of competitiveness). But this point of view needs to be enlarged to a more systemic approach; flexibility is only one of the socio-economic performance variables. A flexibility paradigm is related to a new political and humanistic project, and is a serious consideration for a number of industrial and financial companies, scientific associations and bodies.

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