VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

The role of graining in ensuring food security

2020 ◽  
pp. 75-79
Author(s):  
R. M. Gambarova
Keyword(s):  
Food Security ◽  
Comparative Analysis ◽  
Systems Approach ◽  
Point Of View ◽  
Government Support ◽  
Grain Production ◽  
The Government ◽  
Favorable Conditions ◽  
Grain Farms

Relevance. Grain is the key to strategic products to ensure food security. From this point of view, the creation of large grain farms is a matter for the country's selfsufficiency and it leading to a decrease in financial expense for import. Creation of such farms creates an abundance of productivity from the area and leads to obtaining increased reproductive seeds. The main policy of the government is to minimize dependency from import, create abundance of food and create favorable conditions for export potential.The purpose of the study: the development of grain production in order to ensure food security of the country and strengthen government support for this industry.Methods: comparative analysis, systems approach.Results. As shown in the research, if we pay attention to the activities of private entrepreneurship in the country, we can see result of the implementation of agrarian reforms after which various types of farms have been created in republic.The role of privateentrepreneurshipinthedevelopmentofproduction is great. Тhe article outlines the sowing area, production, productivity, import, export of grain and the level of selfsufficiency in this country from 2015 till 2017.

TRANSLATION OF SOCIAL AND POLITICAL TERMINOLOGY OF CHINESE LANGUAGE AS A PROCESS OF NORMATIVE PRACTICE IN CONTEXT MODELS

2020 ◽  
Vol 6 (3) ◽  
pp. 172-182
Author(s):  
Saodat Nosirova ◽  
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Chinese Language ◽  
Integrated Approach ◽  
Point Of View ◽  
Modern Chinese ◽  
Normative Practice ◽  
Context Models

The article is devoted to a comparative analysis of the socio -political terminology of the modern Chinese language.The purpose of the article is to search for an integrated approach to the study of the cognitive side of social and political terms of the Chinese language from the point of view of law enforcement in the process of translating official materials from Chinese into Uzbek and / or Russian and vice versa

Сase-systems for development of multiagent system (MAS) in the system of diagnostics and maintenance of vehicles

2021 ◽  
Vol 13 (1) ◽  
pp. 87-93
Author(s):  
Viacheslav Pavlenko ◽  
◽  
Volodymyr Manuylov ◽  
Volodymyr Kuzhel ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Technical Condition ◽  
Point Of View ◽  
Multi Agent Systems ◽  
Agent Systems ◽  
Software Products ◽  
Multi Agent ◽  
Software Code ◽  
Low Performance ◽  
Intelligent Methods

The article provides a comparative analysis of existing software products and libraries that allow the design of multi-agent systems for diagnostics and maintenance systems for modern cars. The authors substantiate two main shortcomings inherent in all products - analogues: the need for high qualification of the user as a software code developer, and low performance of intelligent methods in the structure of agents, which worsens their performance. Both manufacturers and car owners are objectively interested in the widespread use of telematics systems for monitoring the technical condition of cars. Predictive diagnostics gives them access to a huge amount of information about all the nuances of car operation, wherever they are, during the entire service life. The application of this approach using a multi-agent system (MAS) will allow taking the next step in this direction. Information from the connected vehicles goes to the main server. Systematization and analysis of data make it possible to establish the causes of malfunctions, identify patterns of their occurrence and make further predictions. Purpose of the work: to perform a comparative analysis of existing software products and libraries that allow the design of multi-agent systems. The topic of the work is disclosed on the example of the analysis of software tools for the development and design of MAS at the present stage. There are a number of systems and libraries on the market designed for the development of multi-agent systems. These Case - systems are suitable for the development of multi-agent systems of any direction, that is, they are universal from this point of view. Therefore, for us it is a universal application tool for the automotive industry. Ultimately, the work performed a comparative analysis of existing software products and libraries that allow the design of multi-agent systems. The analysis revealed two main drawbacks inherent in all products - analogs: the need for high user qualifications as a developer of software code, and low indicators of the possibilities of introducing intelligent methods into the structure of agents, worsens the indicators of their work.

scholarly journals Comparative analysis of students’ collective consciousness in the Russia-EU and Russia-China border regions: mathematical modelling

Baltic Region ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 40-53
Author(s):  
R. H Simonyan ◽  
L. N. Slutskin
Keyword(s):  
Comparative Analysis ◽  
Immanuel Kant ◽  
Regional Differences ◽  
Point Of View ◽  
Social Characteristics ◽  
Regional Studies ◽  
Collective Consciousness ◽  
Russian Regions ◽  
Logistic Regression Models ◽  
Border Regions

Given the unique diversity of Russian regions, regional studies are becoming particularly important for ensuring the stability and development of Russia. There is an extensive body of literature on the economic and social characteristics of Russian regions, their types and ranking whereas the study of collective consciousness requires further attention. It is the collective consciousness that shapes human activity, the results of which largely determine the development of countries and their regions. The authors study the spiritual sphere of regions, the inner world of people, who are human capital. This study is particularly important in relation to Russian youth, who have become one of the most active social groups. The public demand for the analysis of collective consciousness has been constantly growing. The authors argue that there are regional differences in collective consciousness, which are manifested most prominently in the comparison of eastern and western regions. The growing intensity of interaction between Europe and Asia makes the comparison of the western and eastern border regions of Russia particularly important from the geopolitical point of view. The authors employ the principles of an emerging scientific direction, border regional studies, for a comparative analysis of the collective consciousness of students from two border regions located on the Russia-European Union and Russia-China borders. The authors present the results of the survey they conducted in the Immanuel Kant Baltic Federal University (Kaliningrad) and Amur State University (Blagoveshchensk). They examine the sociological phenomenon of ‘regional consciousness’ and substantiate the criteria for selecting the objects of research. It is the first time in sociology that logistic regression models reflecting the main characteristics of regional consciousness have been built. The article aims to confirm the multiplicity of types of regional consciousness and to demonstrate that in the socially homogeneous group, Russian graduate students, there are still regional differences even in the generally similar assessments of the ongoing social processes.

scholarly journals Comparative analysis of efficiency of democracy in Ukraine according to the indices of democracy The Economist Democracy Index, Freedom In the World and Polity IV

2020 ◽  
Vol 23 (8) ◽  
pp. 78-92
Author(s):  
Kateryna Fedoryshynа
Keyword(s):  
Comparative Analysis ◽  
Civil Liberties ◽  
Integral Point ◽  
Holistic Approach ◽  
Point Of View ◽  
Executive Power ◽  
Time Period ◽  
The World ◽  
Final Score ◽  
Legal Restrictions

This article represents an analysis of efficiency of Ukrainian democracy within the framework of three popural indices of democracy – The Economist Democracy Index, Freedom In the World index and Polity IV. Comparative analysis shows the core factors which bring three different democratic concepts, used in the indices, to the integral unity. Finding correlation between factors of Ukrainian democracy, measured in the indices through a certain time period (2006-2018), helps getting integral look at the problem of non existent universal theoretic base for understanding democracy. The basic idea of the analysis, represented in this article, shows that different factors, used by indices in measuring democracy, do not evenly correlate in practice, though they represent holistic approach to the essence of democracy. Choosing specific theoretical approach of understanding democracy makes it hard for indices to fully measure real democracy. This analysis aims at searching correlation in different basic factors of democratic models, used by indices with different approaches. As the result of the analysis the article ranks a number of basic factors, used in three popular indices of democracy, according to the strength of correlation of these factors with other factors of the index they represent and with the final score of the index. Integral choice of the basic factors, which correlate with the change of Ukraine’s democratic trends according to the three indices, covers several dimensions of democratic model. Ukrainian democratic trends in the specific time period (2006-2018), as the analysis shows, from integral point of view correlates the most with the changes in electoral process and pluralism, civil liberties and legal restrictions of the executive power. Political culture, political participation and individual rights show weak correlation with Ukrainian democratic trends within the period of time, chosen for the analysis.

scholarly journals Functioning of the Clothing Networks on the Global Markets - Comparative Analysis

2012 ◽  
Vol 14 (3) ◽  
pp. 87-100
Author(s):  
Monika Malinowska-Olszowy
Keyword(s):  
Comparative Analysis ◽  
Marketing Mix ◽  
Marketing Strategies ◽  
Point Of View ◽  
Global Markets ◽  
Distribution Costs ◽  
Production And Distribution ◽  
Global Companies ◽  
Marketing Mix Strategy ◽  
Made In

The globalisation process contributes to shaping of many diverse consequences, among others it causes the internationalization of production, new, global division of work, increase of competitiveness, it builds the branches of a globalising business. From the point of view of economy, the phenomenon of globalisation influences the deepening of a free float of commodities, services, resources, capital, work, and also information between the countries. These factors significantly contribute to many changes that are visible in the operations of the latter-day enterprises (Penc 2003, p. 152). One of the consequences of the globalisation process, which is directly connected with the functioning of companies, is the necessity of building and managing the brand. As a result it creates many possibilities to global companies from the textile-clothing sector that want to achieve a market success. However, in order to achieve it one has to fulfill many, constantly increasing, expectations of the buyers. The realisation of these challenges is possible only with the share of two crucial factors: proper competitiveness and progressive marketing strategies. In the clothing sector the partnership networks are being created between the economic subject, because such actions are aimed at minimising the risk, as well as to reducing the production and distribution costs. The most often encountered networks in the textile-clothing branch are the franchising networks. The present article concentrates on the competitiveness aspect of the global clothing networks. A comparative analysis of the action of the commercial clothing networks was made, in order to show some features of its operation and proceeding, while focusing on the specified elements of the marketing-mix strategy. The obtained results allowed to show the differences and similarities in the used marketing strategies.

scholarly journals Zabrana online igara na sreću kao posljedica poreznoga zakonodavstva

2020 ◽  
Vol 41 (2) ◽  
pp. 653-664
Author(s):  
Matteo Cvenček
Keyword(s):  
Moral Values ◽  
Tax Administration ◽  
Legal Certainty ◽  
Complete Control ◽  
Tax Legislation ◽  
Online Business ◽  
Principle Of Proportionality ◽  
The Way

Moral and moral values are increasingly questioned in today's society when it comes to a multiplicity of vices that are becoming available to a larger number of people. Gambling, as a form of hazardous activity, is reaching every space and every liberal country through digitalization. Internet and online business have made it possible to spread gambling and thus to increase the number of participants in such games. Apart from some basic doubts about the morality of such games, especially regarding young players, there also appears the issue of state interests in monopoly systems ordered by national laws. A policy driven by state interests has paved the way for restricting gambling providers by blocking those providers or blocking the access to the content of certain webpages. The linked ban is debatable at least from the aspect of the constitutionality of the mentioned measure. Despite of this, measures prohibiting access to a certain internet content should be evaluated individually, in accordance with the principle of proportionality and in line with the requirement of legal certainty. This paper therefore addresses the need to introduce such a measure in the Croatian tax legislation with comparative examples of justifications for this measure and also deals with the problem of its possible abuses by the Croatian Tax Administration, thereby subtly introducing the complete control of the content of websites.

scholarly journals Analysing and Comparing Warrantless Tax Inspections and Searches

2019 ◽  
Vol 22 ◽  
pp. 1-33
Author(s):  
Fareed Moosa
Keyword(s):  
Comparative Analysis ◽  
South African ◽  
Information Gathering ◽  
Third Parties ◽  
The Other ◽  
Tax Administration ◽  
Practical Operation ◽  
Effective Administration ◽  
The One ◽  
Relevant Material

Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. The purpose of such inspection is to determine whether there has been compliance with specific obligations by the taxpayer. Section 63, on the other hand, permits, on the grounds of urgency and expediency in exceptional circumstances only, warrantless non-routine (targeted) searches by a senior SARS official of a taxpayer and of third parties associated with a taxpayer, as well as searches of a taxpayer's premises and those of third parties. In addition, section 63 permits the seizure of relevant material found at premises searched. All searches and seizures must occur for the purposes of the efficient and effective administration of tax Acts generally. A comparative analysis of sections 45 and 63 of the TAA reveals the existence of key differences in the substance and practical operation of their provisions. This article distils these differences through an in-depth discussion of the nature and extent of the powers of inspection and search conferred by these provisions, as well as by conceptualising the terms “inspection” and “search” for the purposes of sections 45 and 63 respectively.    

scholarly journals The Legal Fundamentals for the Prevention of Capital Outflow from the Russian Federation

Legal Concept ◽  
2019 ◽  
pp. 84-89
Author(s):  
Elena Ryabova ◽  
Alina Nikolaeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Academic Community ◽  
Point Of View ◽  
Capital Outflow ◽  
Tax Legislation ◽  
Domestic Capital ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Fundamental Categories

Introduction: the identification and analysis of the causes and factors, including the gaps in the legislation, generating an increase in the capital outflow, as well as the improvement of the currency, investment and tax legislation are relevant and important issues. Purpose: to study the problems of the legal regulation to prevent the outflow of capital from the Russian Federation. Methods: the fundamental categories and principles of materialistic dialectics, the generally accepted methods of comparative law became the methodological framework for solving the tasks. As part of the study of the legal foundation to prevent the outflow of domestic capital abroad, the authors also used the methods of analysis and synthesis, functional and systematic approaches, and the formal legal and statistical methods. Results: grounded in the paper the author’s point of view is based on the study of the international conventions, treaties and agreements to which Russia is a party, and the domestic legal acts regulating relations in the field of preventing the outflow of domestic capital abroad, as well as the opinion of the competent academic community. Conclusions: the study identified the characteristic features of the process of capital outflow from Russia and developed a list of recommendations aimed at improving the measures of the state legal regulation in the field of combating the outflow of capital abroad.

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