scholarly journals DEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS

2021 ◽  
Vol 1 (37(64)) ◽  
pp. 57-60
Author(s):  
L. Shulyatieva

The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological conditions, designed to stimulate maximum involvement in the development of reserves within the mining branch of mines.

2013 ◽  
Vol 8 (2) ◽  
pp. 109-120
Author(s):  
Roman Kisiel ◽  
Katarzyna Idźkowska

During the recent years the issues of taxation on the family agricultural farms has been neglected frequently. Currently, with the discussions pending in Poland on the planned changes in that area, the issues of taxation imposed on agricultural farming requires a new approach. The main aim of this paper is to analyze the actual tax burden on farms in Poland and to investigate the impact of agricultural tax on the formation of revenue of local government. However, an important is to consult opinions of the farmers about the individual tax burden farming structures as well as the entire system of taxation. It is important also to propose changes in the tax applied to the Polish agriculture. Suggested by farmers alternatives in the taxation of individual farms can be used as an attempt to adjust the tax system in our country, to the solutions applied in EU member states. The paper presents the analysis of the taxation on family agricultural farms in Poland with particular focus on the agricultural tax. For the purpose of evaluating the actual burdens to the farms resulting from that title and the analysis of the volume of tax revenues to the budgets of selected communes in 2010, the method of secondary analysis of statistical data originating from the commune administration offices situated in the area of Mazowieckie voivodship was applied. It was analyzed the budgetary resolutions and reports on their implementation in the surveyed municipalities. The authors conducted the study using a questionnaire interview. The studies encompassing 200 family agricultural farms aimed at obtaining the opinions from farmers concerning the taxation system in Poland and possibilities of introducing changes proposed by the State. 


2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.


2020 ◽  
Vol 65 (4) ◽  
pp. 531-553
Author(s):  
Éva Bonifert Szabóné

Due to the numerous factors that can influence the impact of the tax system and redistribution, there is no single correct answer to the question of which composition of economic policy instruments needs to be applied to achieve a desired redistributive effect. The general aim of the study is to investigate in relation to the quantifiable parameters of income tax systems, whether the consideration of the aspects of fairness and justice does have an excessively negative effect on the simplicity of tax systems. The study investigates the possibilities of simplifying the personal income tax system’s composition in some Central and Eastern European countries, while tax burden curves of the system remain as constant as possible. To this end, the study sets up a theoretical, simplified tax model, the parameters of which are determined by a computer program, in order to generate tax burden curves corresponding most closely to the curves of the real tax system. Based on the analysis, it can be established that the theoretical system – in some cases with restrictions – provides a good approximation to the tax burden curves of the investigated countries. The chosen simple model has a good degree of approximation to a real system that does not have significant breakpoints in its tax burden curves, nor does it use a taxation method that fundamentally modifies the system (e.g., splitting). Practical examples help to understand that a complex personal income tax system in a given country is not necessarily the only possible solution to achieve a given tax burden curve, the function may be reproduced with a good approximation constructed from simpler basic elements.


2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.


Energies ◽  
2020 ◽  
Vol 13 (11) ◽  
pp. 2818
Author(s):  
Yujun Xu ◽  
Liqiang Ma ◽  
Yihe Yu

To better protect the ecological environment during large scale underground coal mining operations in the northwest of China, the authors have proposed a water-conservation coal mining (WCCM) method. This case study demonstrated the successful application of WCCM in the Yu-Shen mining area. Firstly, by using the analytic hierarchy process (AHP), the influencing factors of WCCM were identified and the identification model with a multilevel structure was developed, to determine the weight of each influencing factor. Based on this, the five maps: overburden thickness contour, stratigraphic structure map, water-rich zoning map of aquifers, aquiclude thickness contour and coal seam thickness contour, were analyzed and determined. This formed the basis for studying WCCM in the mining area. Using the geological conditions of the Yu-Shen mining area, the features of caved zone, water conductive fractured zone (WCFZ) and protective zone were studied. The equations for calculating the height of the “three zones” were proposed. Considering the hydrogeological condition of Yu-Shen mining area, the criteria were put forward to evaluate the impact of coal mining on groundwater, which were then used to determine the distribution of different impact levels. Using strata control theory, the mechanism and applicability of WCCM methods, including height-restricted mining, (partial) backfill mining and narrow strip mining, together with the applicable zone of these methods, were analyzed and identified. Under the guidance of “two zoning” (zoning based on coal mining’s impact level on groundwater and zoning based on applicability of WCCM methods), the WCCM practice was carried out in Yu-Shen mining area. The research findings will provide theoretical and practical instruction for the WCCM in the northwest mining area of China, which is important to reduce the impact of mining on surface and groundwater.


Author(s):  
A. E. Zhamiyeva ◽  
G. A. Nassyrova ◽  
D. M. Mazhitov ◽  
M. S. Maramygin

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 


Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.


2020 ◽  
Vol 210 ◽  
pp. 13007
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova

Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.


2011 ◽  
Vol 2 ◽  
Author(s):  
Furkat Bazarov

The research studies impacts of new tax changes to the small businesses, unemployment and to economic growth in Uzbekistan. The study shows that the tax policy directed on perfection of tax mechanisms, reduction of tax rates aimed to raise economic efficiency of manufacturing and increasing individual income. As a result from year to year the tax burden is reduced and the taxation order becomes simpler. Empirical analysis shows that only for last seven years the general tax burden in economy was reduced with 40 to 27 percent. The author found problems existing in small business taxation and generalizes recommendations for simplification of tax system and tax administration. 


2020 ◽  
Vol 5 (5) ◽  
pp. 100
Author(s):  
Volodymyr Mozharovskyi ◽  
Serhii Hodz

The article presents the essence and main points of the methodological approach to the substantiation of the optimal combat staff of the armed forces from the perspective of the theory of prevented damage of our troops in the operation and taking into account military-economic capabilities of the state, in particular, financial constraints on the procurement and maintenance of combat means of relevant j-types. Inconsistency between tasks scope, which are entrusted to the armed forces (AF) for national security, and level of their combat capability has been and remain one of the fundamental problems that adversely affects the process of their forming, developing, preparing and using. That kind of inconsistency is caused by the impact of some factors, primarily factors characterizing economic-military capabilities of the state. Such factors also involve the capacities of the defense industrial complex in terms of development, production, modernization and providing military units (MU) with weapons and defense equipment (WME). The experience of the troops shows that current financial constraints on the procurement and maintenance of the necessary WME negatively affect the level of MU fighting potential. Thus, the problem and need for the substantiation of optimal combat staff of the AF have been and remain inherent components of the process of their forming and developing taking into account military-economic capabilities of the state. The above defines the relevance of the research under consideration and needs new scientific approaches to the justification of optimal combat staff of the AF, which would ensure guaranteed execution of national security tasks. Based on the analysis of recent research and publications related to the problems of substantiation of the AF staff as well as the assessment of the impact of CP of MU on the level of their combat capability, the paper establishes that available methodologies (methodological approaches) don’t specify some issues, including what should the optimal AF combat staff be for guaranteed execution of their intended targets, taking into account the military-economic potential of the state? One of the alternate solutions of the problem is the methodological approach, which is presented in the article, to the justification of the optimal combat staff of the armed forces from the perspective of the theory of prevented damage of our troops in the operation and taking into account military-economic capabilities of the state, in particular, financial constraints on the procurement and maintenance of fighting means of relevant j-types. To get a much better sense of the essence and content of the research subject, the authors define a range of the concepts: “military-economic factors”, “prevented damage”, “prevented damage theory”, “combat potential”, “combat capability”, “combat staff”, “effectiveness of combat use of forces”. The authors believe that compared to the available methodological approaches (methods), the methodological approach set out in the article allows: formalizing the interrelation between the level of combat capability of our forces and the desired value of their prevented damage (CP maintenance) for a defined period of operation, which is achieved by the results of counteraction (fire effect) of fighting means of j-types of our troops against the enemy. This enables us to determine the number of combat means of all j-types of our troops required at the initiation of the operation, which (taking into account losses for T days of combat activities) ensures the target level of their fighting efficiency; carrying out the differentiated approach to the determination of the role (contribution) of every kind of our forces in the execution of tasks set in the operation that makes it possible: to calculate the contribution of every j-type of combat means (military branch) to the tasks of general damages on enemy and achievement of combat actions of the required correlation of parties’ CP during T days; to define the contribution of combat means of every j- types (military branch) to reducing the predicted value of the average-daily costs of the original CP of our troops to the acceptable one, the accomplishment of the necessary absolute value of our troops and maintenance of the target level of their combat capability during the T-days operation; improving (based on the indicators of prevented damage) the mathematical model of the optimization problem and elements of the calculation process (algorithm) that allows studying the interdependence between core indicators, which evaluate the effectiveness of combat use of troops during the operation, more specifically. Prospects for future research are the detailed elaboration of mathematical models and elements of the calculation process (algorithm) for upgrading methodical apparatus, which makes it possible to substantiate the optimal combat staff of the AF required for the successful execution of state security tasks from the perspective of the theory of prevented damage of our troops and taking into account military-economic capabilities of the state.


Sign in / Sign up

Export Citation Format

Share Document