Taxation Trap in Development of Entrepreneurship in Russia

2012 ◽  
pp. 132-139
Author(s):  
A. Zhuk
Keyword(s):  
Public Expenditure ◽  
Economic Agents ◽  
Institutional Economic ◽  
Goods And Services ◽  
National Economic ◽  
System Functioning ◽  
Tax Payments ◽  
Theory Research ◽  
Taxation System

The paper considers the problem of improving the quality of taxation institution in Russia using institutional economic theory research tools. The taxation institution analysis reveals the institutional trap in its structure which distorts national taxation system functioning and leads to complete abandonment of tax payments by national economic agents. On the basis of the analysis of tax revenues and directions and quality of public expenditure the author grounds the necessity of modernization of the national system of public needs satisfaction in the direction of the actual public goods and services production.

scholarly journals Off-Shoring Processes in Conditions of Taxation System Restructuring

2018 ◽  
pp. 54-63
Author(s):  
V. I. Bratcev ◽  
A. V. Roybu ◽  
E. S. Pozhidaeva
Keyword(s):  
Business Development ◽  
Innovation Activity ◽  
Optimal Conditions ◽  
Economic Agents ◽  
Taxation Policy ◽  
Tax Payments ◽  
Investment Process ◽  
Taxation System ◽  
Practical Recommendations ◽  
Off Shoring

The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.

scholarly journals The Relationship between Public Expenditure and Bureaucratic Quality: The Case of Eurasian Economies

2013 ◽  
Author(s):  
Gökhan Dökmen ◽  
Özcan Sezer
Keyword(s):  
Public Expenditure ◽  
Panel Data Analysis ◽  
Dynamic Panel Data ◽  
Public Expenditures ◽  
Controversial Issues ◽  
Publicly Provided Goods ◽  
The Public ◽  
Goods And Services ◽  
Political Variables

One of the controversial issues among researchers in the field of public finance is estimating the determinants of public expenditures. It’s argued that public expenditure is determined by economic as well as demographic, social and political variables. One of the important element of political variables is bureaucracy. If bureaucracy, as one of the main actors of political decision making process, works in quality, effectiveness and efficiency would occur in publicly provided goods and services. In parallel with the good quality of bureaucracy, the size of state would become smaller. The purpose of this study is to test empirically between efficient bureaucracy and public expenditure, using dynamic panel data analysis of 6 Eurasian Economic Community countries from 1998 to 2011. This study finds evidence that existence of bureaucratic quality reduces the public expenditures.

scholarly journals COMPARATIVE ASPECTS REGARDING THE TAXATION SYSTEM IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

InterConf ◽  
2021 ◽  
pp. 26-37
Author(s):  
Maria Hămuraru ◽  
Alina Cojocaru
Keyword(s):  
Sustainable Development ◽  
Natural Capital ◽  
Well Being ◽  
Tax System ◽  
Economic Agents ◽  
Ecological Aspects ◽  
The Republic ◽  
High Level ◽  
Taxation System

This article reveals the comparative analysis of the tax system from Denmark and Norway which, although have a progressive tax system, also have a high level of social and economic well-being. The premise for the welfare state in Denmark and Norway lies in the awareness of all economic agents, including households, that taxes and fees contribute to ensuring sustainable development. Sustainable development represents all forms and methods of socio-economic development, focused on ensuring the balance between social, economic, ecological aspects and the elements of natural capital. Furthermore, there are researched ways to bond the tax system in the Republic of Moldova to international practices in order to ensure a high level of quality of life and sustainable development.

Dissertation Trap on the Way of Building Innovation Economy

2011 ◽  
pp. 121-133
Author(s):  
A. Zhuk
Keyword(s):  
Graduate Education ◽  
Scientific Research ◽  
Post Graduate ◽  
Institutional Economic ◽  
Innovation Economy ◽  
Theory Research ◽  
The Comparative Study ◽  
Quantitative Indexes ◽  
Goals And Objectives

The paper attempts to find the solution of the problem of improving the quality of scientific research by candidate and doctor of sciences applicants with institutional economic theory research tools. The dissertation research economic institution analysis has revealed the institutional trap in its structure which distorts real goals and objectives of scientific research of young scientists. The comparative study of quantitative indexes of post-graduate system in Russia, European Union and USA is presented in the paper. The directions of modernization of post-graduate education in Russia are proposed.

scholarly journals Taxation digitalization and incentive foundation of developing the real sector of economy

2018 ◽  
pp. 20-25
Author(s):  
V. I. Bratcev ◽  
A. V. Roybu
Keyword(s):  
Information Technologies ◽  
Digital Products ◽  
Digital Platforms ◽  
Economic Agents ◽  
Taxation Policy ◽  
Agrarian Sector ◽  
Capital Growth ◽  
Tax Payments ◽  
Investment Process ◽  
Taxation System

The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of economic activity of the sector in improving the food provision of the country connected with digital products. The authors researched digitalization of the Russian taxation system stimulating the development of business and changes in the tax mechanism, which provides preconditions for shaping fixed capital of the agrarian sector. Key forms of tax incentives were described, their impact on the agrarian sector was shown and on this basis the necessity to develop a new taxation mechanism of prolonging tax payments on capital growth till the full completion of the information-investment process was grounded. The authors identify priorities of Russian taxation policy in today’s conditions of complicated geopolitical situation and sanction restrictions. They came to the conclusion about the inevitable entry of Russia into the community of information-developed economics. A set of measures was put forward aimed at creating optimal conditions for involving all economic agents in information innovation work and filling economy with digital content. Among key findings of the research we should mention substantiation of taxation system transformations, which could stimulate business development and practical recommendations dealing with upgrading the taxation impact on information technologies’ penetration on digital platforms of the agrarian sector of economy.

Manajemen Ekonomi Outopilot: Kegagalan Negara Mencari Identitas?

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 142-152
Author(s):  
Mukhaer Pakkanna
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
Political Democracy ◽  
Economic Democracy ◽  
Quality Of Democracy ◽  
Economic Disparities ◽  
National Economic ◽  
Production And Distribution

Political democracy should be equivalent to the economic development of the quality of democracy, economic democracy if not upright, even the owner of the ruling power and money, which is parallel to force global corporatocracy. Consequently, the economic oligarchy preservation reinforces control of production and distribution from upstream to downstream and power monopoly of the market. The implication, increasingly sharp economic disparities, exclusive owner of the money and power become fertile, and the end could jeopardize the harmony of the national economy. The loss of national economic identity that makes people feel lost the “pilot of the state”. What happens then is the autopilot state. Viewing unclear direction of the economy, the national economy should clarify the true figure.

QUALITY MANAGEMENT PRINCIPLES OF CLINICAL AND LABORATORY ACTIVITIES

2018 ◽  
Vol 28 (2) ◽  
pp. 689-693
Author(s):  
Nikola Sabev
Keyword(s):  
Evaluation System ◽  
Quality Of Healthcare ◽  
Laboratory Analysis ◽  
Medical Services ◽  
Administrative Authority ◽  
Specific Level ◽  
Goods And Services ◽  
Laboratory Activities ◽  
Analytical Accuracy

Providing a specific level of healthcare quality is an important and a complex issue, determined by the extent of influence of number of interrelated and predetermined factors that act at different stages throughout the continuum of healthcare activities. A final healthcare product is a complex conglomerate of goods and services being heterogeneous with a time-varying result and a pronounced individuality. Thus, healthcare managers are required to put its supporting and continuous upgrading at the core of their efforts, which in turn will result in cost reduction, good collaboration between individual professionals, improved financial performance and, ultimately, patients will be optimally serviced and their needs and expectations will be satisfied.Indicators to measure quality of medical services give an idea of their characteristics, conditions and requirements for implementation. In this respect, quality assurance in clinical laboratories is an important process involving a complex system of planned actions at all stages of laboratory analysis in order to achieve the most accurate results with the aim of achieving the most accurate result, of monitoring the effect of the treatment and prognosis of the disease in question. The high quality of laboratory medical services helps modern clinicians in their practical activities and is a guarantor of achieving an adequate healthcare outcome. The ‘Quality in Laboratory Medicine’ concept evolves over time, focusing not only on analytical accuracy but also on a broader and more comprehensive basis that takes into account all the steps of clinical and laboratory analysis, providing valuable information in the process of making clinical decisions that are subordinated entirely to the cares of the patient.All healthcare professionals under the administrative authority of the medical institution, that should guarantee the necessary resources for this process, should participate in providing and improving the quality of services. It is necessary to cover the entire organizational structure, by paying attention to the optimization of the relations between staff and patients. Healthcare managers should provide permanent monitoring and a process evaluation system at each stage, allowing options for choosing alternatives for a solution and precise selectivity, aimed at improving the quality of healthcare, in particular, clinical and laboratory activities and services.

scholarly journals The Efficiency of Cooperation between the Participants in the Supply Chain in the Tourism-Related Branch of Industry in Relation to Client Satisfaction

2019 ◽  
Vol 11 (17) ◽  
pp. 4716 ◽  
Author(s):  
Katarzyna Kozicka ◽  
Sebastian Kot ◽  
I Gede Riana
Keyword(s):  
Supply Chain ◽  
Consumer Satisfaction ◽  
Client Satisfaction ◽  
Related Services ◽  
Specific Product ◽  
Goods And Services ◽  
Statistical Relevance ◽  
Tourism Supply Chain ◽  
Theoretical Considerations

Managing a tourism supply chain is predominantly focused on managing a tourism-specific product that can be perceived as all kinds of goods and services utilized by tourists during their trips. The predominant goal of this article is to empirically identify the level of engagement of entities operating in the tourism-oriented branch of industry concerning the satisfaction of end-customers with the offered tourism-related services and products. Within the scope of this study, the statistical relevance of elements of active cooperation within a tourism-specific supply chain was analyzed. Empirical examinations covered the assessment of the cooperation within the framework of the tourism-oriented supply chain and its impact on consumer satisfaction. A research questionnaire was utilized to meet examination-specific goals. Theoretical considerations and the analysis of branches of industry in relation to the available statistical data showed that tourist-oriented supply chain covers various entities, the engagement of which may have a factual impact on the efficiency of managing the entire chain, as well as on the overall client satisfaction, improving tourism sustainability. The obtained results clearly showed that the examined entities considered the analyzed cooperation aspects to be very important with regard to the supply chain management. Said aspects included the total length of cooperation within the framework of a particular supply chain, which, according to the examined entities, directly translated into the quality of cooperation—to either significant or very significant extent, as well as making it much easier to solve certain problems that were strictly connected with the provision of tourism-oriented services. Yet another aspect of cooperation that was touched upon was the transfer of the so-called know-how between the entities engaged in a given supply chain. As proven by the examination, 70% of the surveyed entities claimed that it was of significant or very significant importance. The last analyzed aspect of cooperation were relations between the supply chain-specific partners and their impact on the satisfaction of end customers. According to over half of the sample (61.54%), decent relations between supply chain participants affected the satisfaction of end customers to a notable extent.

Pursuit of Operational Excellence

2016 ◽  
Vol 3 (2) ◽  
pp. 21-34
Author(s):  
Christine Welch ◽  
Tammi Sinha ◽  
Nigel Ward
Keyword(s):  
Change Management ◽  
Continuous Improvement ◽  
High Performance ◽  
Effective Leadership ◽  
Value Systems ◽  
Goods And Services ◽  
Team Working ◽  
Performance Teams ◽  
Operational Excellence

Operational Excellence (OE) is achieved when high performance teams are seeking for continuous improvement in well-designed processes, using appropriate tools and technologies. Excellence is underpinned by a philosophy in which problem-solving, team-working and effective leadership combine to focus upon customer needs, and all employees are empowered to act to maintain optimal flows of value. OE is clearly a desirable quality of organizations seeking both effectiveness and efficiency in their production of goods and services for customers. OE is underpinned by concepts such as team-working, effective leadership and change management, and depends upon effective flows of value. Systems Thinking (ST) is consequently at the heart of genuine excellence. This paper was conceived in the context of a Community of Practice of business improvement professionals, who took Operational Excellence as their agenda for inquiry during sessions in 2015. Reflection upon practice discussed at these meetings, together with the literature of change management and continuous improvement, have led to development of a systemic ‘landscape' model for pursuit of Operational Excellence. The elements of this model are set out, showing how they can contribute to OE.

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