scholarly journals Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production

2021 ◽  
Vol 110 (2) ◽  
pp. 36-44
Author(s):  
L. Barabash ◽  

L. Barabash. Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production The article deals with the state of functioning of agricultural production in Ukraine in modern times from the standpoint of economic, social and fiscal efficiency. A research has been made for directions of transformation of the tax system that are relevant in the conditions of the transitional economy of Ukraine, which in the near future and in the long term will encourage the industry to a brand new stage of development. Keywords: agricultural production, economic efficiency, social efficiency, fiscal efficiency, rural population, single tax, fixed agricultural tax.

2008 ◽  
pp. 70-83 ◽  
Author(s):  
E. Bukhvald

Transformations in the sphere of federal relations concern the most important directions of the reforming processes in the country. However, not all proposed and actually developing components of the federal reform seem well-argued and corresponding to long-term, strategic interests of the Russian statehood. The basic course of reform should meet the objective requirements of further decentralization of governing economic and social processes and the need to ensure strengthening the responsibility of RF subjects’ executive bodies and local self-management for steady social and economic development of their territories. The solution of these problems calls for a new model of federal policy of regional development, specification of some important components of the municipal reform as well as inserting certain amendments into the system of intergovernmental fiscal relations in order to stir up their stimulating function.


2017 ◽  
Vol 7 (2) ◽  
pp. 207-230 ◽  
Author(s):  
Mustafa Murat Yucesahin ◽  
Ibrahim Sirkeci

Syrian crisis resulted in at least 6.1 million externally displaced people 983,876 of whom are in Europe while the rest are in neighbouring countries in the region. Turkey, due to its geographical proximity and substantial land borders with the country, has been the most popular destination for those fleeing Syria since April 2011. Especially after 2012, a sharp increase in the number of Syrian refugees arriving in Turkey was witnessed. This has triggered an exponential growth in academic and public interest in Syrian population. Numerous reports mostly based on non-representative sample surveys have been disseminated whilst authoritative robust analyses remained absent. This study aims to fill this gap by offering a comprehensive demographic analysis of the Syrian population. We focus on the demographic differences (from 1950s to 2015) and demographic trends (from 2015 to 2100) in medium to long term, based on data from World Population Prospects (WPP). We offer a comparative picture to underline potential changes and convergences between populations in Syria, Turkey, Germany, and the United Kingdom. We frame our discussion here with reference to the demographic transition theory to help understanding the implications for movers and non-movers in receiving countries in the near future.


2020 ◽  
Vol 1 (2) ◽  
pp. 169-173
Author(s):  
Andrzej Lorkowski ◽  
Robert Jeszke

The whole world is currently struggling with one of the most disastrous pandemics to hit in modern times – Covid-19. Individual national governments, the WHO and worldwide media organisations are appealing for humanity to universally stay at home, to limit contact and to stay safe in the ongoing fight against this unseen threat. Economists are concerned about the devastating effect this will have on the markets and possible outcomes. One of the countries suffering from potential destruction of this situation is Poland. In this article we will explain how difficult internal energy transformation is, considering the long-term crisis associated with the extraction and usage of coal, the European Green Deal and current discussion on increasing the EU 2030 climate ambitions. In the face of an ongoing pandemic, the situation becomes even more challenging with each passing day.


Author(s):  
Oksana Gaiduchok ◽  
◽  
Oleksiy Stupnytskyi ◽  

In modern times, it is believed that by reducing the risk of military intervention, military security has lost its relevance, and economic security has become a priority of national interests. The principle of economic security is as follows: national interests are supported through an economic system that supports free exchange and ensures the upward mobility of the nation. The analysis of economic security is based on the concept of national interests. It is well known that the problem of national security and its components cannot be considered only from the standpoint of current interests; it is closely related to the possibilities of their implementation over a significant, long-term period. Each stage of realization of national interests of the country is characterized by its assessment of its geopolitical, geostrategic and geoeconomic conditions, security threats and the main carriers of these threats, the mechanism of realization of national interests (each of the stages has its own assessment of the main definitions and categories of security, the main vectors of geoeconomic policy). Economic security is the foundation and material basis of national security. A state is in a state of security if it protects its own national interests and is able to defend them through political, economic, socio-psychological, military and other actions. There is a close connection between economic security and the system of national and state interests, and it is through this category that the problems of economic potential and economic power of the state, geopolitical and geoeconomic positions of the country in the modern world are intertwined. At a time when regional forces are trying to expand markets, provide access to finance and the latest technology, economic security has become a necessary component of the ability of regional forces to expand their influence. The article is devoted to the study of economic security of Ukraine and its components using the model of quantitative assessment of economic security of Ukraine. Using the Fishburne method, a model is built that allows to obtain an integrated assessment of the level of economic security based on the synthesis of nine partial indicators.


2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.


2019 ◽  
Vol 25 (1) ◽  
pp. 57-63 ◽  
Author(s):  
Clara Yzet ◽  
Stacy S. Tse ◽  
Maia Kayal ◽  
Robert Hirten ◽  
Jean-Frédéric Colombel

The emergence of biologic therapies has revolutionized the management of inflammatory bowel disease (IBD) by halting disease progression, increasing remission rates and improving long-term clinical outcomes. Despite these well-described benefits, many patients are reluctant to commence therapy due to drug safety concerns. Adverse events can be detected at each stage of drug development and during the post-marketing period. In this article, we review how to best assess the safety parameters of new IBD medications, from the earliest stage of development to population-based registries, with a focus on the special populations often excluded from the evaluation process.


Histories ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 108-121
Author(s):  
Satoshi Murayama ◽  
Hiroko Nakamura

Jan de Vries revised Akira Hayami’s original theory of the “Industrious Revolution” to make the idea more applicable to early modern commercialization in Europe, showcasing the development of the rural proletariat and especially the consumer revolution and women’s emancipation on the way toward an “Industrial Revolution.” However, Japanese villages followed a different path from the Western trajectory of the “Industrious Revolution,” which is recognized as the first step to industrialization. This article will explore how a different form of “industriousness” developed in Japan, covering medieval, early modern, and modern times. It will first describe why the communal village system was established in Japan and how this unique institution, the self-reliance system of a village, affected commercialization and industrialization and was sustained until modern times. Then, the local history of Kuta Village in Kyô-Otagi, a former county located close to Kyoto, is considered over the long term, from medieval through modern times. Kuta was not directly affected by the siting of new industrial production bases and the changes brought to villages located nearer to Kyoto. A variety of diligent interactions with living spaces is introduced to demonstrate that the industriousness of local women was characterized by conscience-driven perseverance.


2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Masaki Nio ◽  
Motoshi Wada ◽  
Hideyuki Sasaki ◽  
Hiromu Tanaka ◽  
Masatoshi Hashimoto ◽  
...  

Abstract Background Although cancer occurrence following surgery for biliary atresia has gradually increased, the development of cholangiocarcinoma in a native liver survivor of biliary atresia is extremely rare. Case presentation A 3-month-old female patient with the correctable type of biliary atresia underwent a cystoduodenostomy. At 16 years of age, she underwent multiple surgeries including lysis of intestinal adhesions, ileostomy, and gastrojejunostomy at another hospital. At 54 years of age, she underwent lithotomy at the porta hepatis, resection of the residual cystic bile duct with gallbladder, and hepaticojejunostomy in Roux-en-Y fashion. As she approached the age of 63, her computed tomography scan showed no liver tumors. In the following year, she developed cholangiocarcinoma at the porta hepatis and underwent chemotherapy. However, the cancer progressed, and she died before she reached the age of 64 years. Conclusions Cholangiocarcinoma is extremely rare in patients with biliary atresia. However, physicians should follow up patients with biliary atresia as closely as possible, as malignant tumors secondary to biliary atresia may increase in number in the near future because of the growing number of long-term survivors with biliary atresia.


2021 ◽  
Vol 43 (3) ◽  
Author(s):  
Nick Hopwood ◽  
Staffan Müller-Wille ◽  
Janet Browne ◽  
Christiane Groeben ◽  
Shigehisa Kuriyama ◽  
...  

AbstractWe invite systematic consideration of the metaphors of cycles and circulation as a long-term theme in the history of the life and environmental sciences and medicine. Ubiquitous in ancient religious and philosophical traditions, especially in representing the seasons and the motions of celestial bodies, circles once symbolized perfection. Over the centuries cyclic images in western medicine, natural philosophy, natural history and eventually biology gained independence from cosmology and theology and came to depend less on strictly circular forms. As potent ‘canonical icons’, cycles also interacted with representations of linear and irreversible change, including arrows, arcs, scales, series and trees, as in theories of the Earth and of evolution. In modern times life cycles and reproductive cycles have often been held to characterize life, in some cases especially female life, while human efforts selectively to foster and disrupt these cycles have harnessed their productivity in medicine and agriculture. But strong cyclic metaphors have continued to link physiology and climatology, medicine and economics, and biology and manufacturing, notably through the relations between land, food and population. From the grand nineteenth-century transformations of matter to systems ecology, the circulation of molecules through organic and inorganic compartments has posed the problem of maintaining identity in the face of flux and highlights the seductive ability of cyclic schemes to imply closure where no original state was in fact restored. More concerted attention to cycles and circulation will enrich analyses of the power of metaphors to naturalize understandings of life and their shaping by practical interests and political imaginations.


1993 ◽  
Vol 5 (1) ◽  
pp. 29-38 ◽  
Author(s):  
FA Van Assche

Major progress has been made in the knowledge and management of diabetes and pregnancy. However diabetes in pregnancy remains an important medical complication, with implications for mother and child in both the short and the long term. There are still controversies concerning the diagnostic criteria of gestational diabetes and concerning the best strategry for the treatment of this disorder. There is even less agreement about whether gestational diabetes is a pathological condition. The perinatal mortality in gestational diabetes has recently become as low as that in the general population. This has led to the conclusion that gestational diabetes is no more than a variant of metabolic adaptation during pregnancy. However, fetal hyperinsulinism is present in gestational diabetes, resulting in macrosomia, neonatal complications and most probably long term consequences. Improvements in the care of the preexisting insulin-dependent pregnant diabetic have been achieved but further progress in understanding the underlying mechanisms and in preventing and treating the disease are important goals for the near future.


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