Transfer-dependent regions of Russia: Scenarious for increasing the budget revenues

2018 ◽  
pp. 46-65 ◽  
Author(s):  
A. O. Yushkov ◽  
N. Yu. Oding ◽  
L. I. Savulkin
Keyword(s):  
Regional Economy ◽  
Regional Government ◽  
Intergovernmental Transfers ◽  
New Classification ◽  
Tax System ◽  
Tax Revenues ◽  
Current State ◽  
Development Prospects ◽  
Regions Of Russia

The article discusses the current state and development prospects of transferdependent regions of Russia (recipient regions). Transfer-dependent regions are defined as regions with the share of intergovernmental transfers in their total revenues exceeding 25%. The paper presents a new classification of recipient regions, where regions are divided according to the degree of their transfer dependence, as well as the growth rate of tax revenues. Based on the analysis of intergovernmental transfers, the dynamics of tax revenues and regional government debt, as well as the structure of the regional economy, the paper proposes various scenarios for changing the tax system and discusses the potential results of their implementation for the budgets of the recipient regions.

The trajectories of donor regions in Russia

2017 ◽  
pp. 63-82 ◽  
Author(s):  
A. Yushkov ◽  
N. Oding ◽  
L. Savulkin
Keyword(s):  
Intergovernmental Transfers ◽  
New Classification ◽  
Financial Autonomy ◽  
Tax Revenues ◽  
System A ◽  
Budget System

The article cosiders the dynamics of tax revenues and intergovernmental transfers in 27 Russian donor regions, which form the basis of the country’s budget system. A new classification of donor regions is presented, within which a group of regions that have lost their ‘donor’ status during the last decade has been studied separately. The paper also discusses the possible ways of increasing the financial autonomy of the regions and redistribution of taxes between federal and regional levels of the budget system in order to increase the number of donor regions.

scholarly journals Solving product allocation problem (PAP) by using ANN and clustering

2021 ◽  
Vol 49 (1) ◽  
pp. 206-213
Author(s):  
Augustyn Lorenc ◽  
Małgorzata Kuźnar ◽  
Tone Lerher
Keyword(s):  
Input Data ◽  
New Classification ◽  
Product Allocation ◽  
New Approach ◽  
Classification Approach ◽  
Current State ◽  
Automatic Clustering ◽  
System Module ◽  
Artificial Neural Network Ann

Proper planning of a warehouse layout and the product allocation in it, constitute major challenges for companies. In the paper, the new approach for the classification of the problem is presented. Authors used real picking data from the Warehouse Management System (WMS) from peak season from September to January. Artificial Neural Network (ANN) and automatic clustering by using Calinski-Harabasz criterion were used to develop a new classification approach. Based on the picking list the clients' orders were prepared and analyzed. These orders were used as input data to ANN and clustering. In this paper, three variants were analyzed: the reference representing the current state, variant with product relocation by using ANN, and the variant with relocation by using automatic clustering. In the research over 380000 picks for almost 1600 locations were used. In the paper, the architecture of the system module for solving the PAP problem is presented. Presented research proved that using multi-criterion clustering can increase the efficiency of the order picking process.

The development of geophysical maps’new classification

2017 ◽  
Vol 923 (5) ◽  
pp. 26-33
Author(s):  
D.S. Loginov ◽  
S.A. Krylov
Keyword(s):  
Geological Mapping ◽  
Natural Phenomena ◽  
New Classification ◽  
New Approaches ◽  
Current State ◽  
The Common ◽  
Definition Of ◽  
Geophysical Mapping

At the present time, the common classification of geophysical maps is missing, which is a consequence of their long-term development of the geological mapping. The features of existing approaches to the definition of geophysical maps’ place among maps of natural phenomena and the limitations of existing lists of mapping themes were determined and identified in this article. New approaches to the classification of geophysical maps that take into account the completeness of their contents and the current state of geophysical mapping were offered. A new classification of geophysical maps was elaborated based on four criteria

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals Impact of the tax system of Ukraine on the functioning of local finance

2021 ◽  
Vol 2 (99) ◽  
pp. 309-318
Author(s):  
L. V. Barabash ◽  
◽  
A. V. Rolinsky
Keyword(s):  
Income Tax ◽  
Intergovernmental Transfers ◽  
State Budget ◽  
Tax System ◽  
Financial Independence ◽  
Excise Tax ◽  
Local Finance ◽  
Tax Revenues ◽  
State And Local ◽  
High Level

The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that resources are concentrated in the form of tax and non-tax revenues, income from capital transactions and intergovernmental transfers. The opposite are expense items, for the financing of which the income is collected. And, as the study showed, in 2019–2021, the available revenues could not cover the costs. As a consequence of the above, during the study period, a high proportion was observed relative to interbudgetary transfers, which confirms the high level of dependence of local finances on the resources of the highest level budgets. At the same time, a study of the coverage of the expenditure side by collected taxes, which go to local budgets, showed a slight, but persistent trend of their growth. In particular, taxes on income, profits and an increase in market value increased 24.8 % of the share – from 31 % in 2019 to 55.8 % in 2021 (10 months), and local taxes – only 9 % (from 12.5 in 2019 to 21.5 % in 2021). At the same time, in 2016–2020, the share of personal income tax increased by 3.4 %, and income tax – decreased by 1.5 %. A significant positive point was that part of the excise tax – on the sale of excisable goods by retail entities – was 100 % attributed to local budgets. But resource taxes and payments have recently shown gravitation in the state budget. The instability of tax revenues complicates the process of budget planning, and also reduces the level of financial independence of local finances, which requires the improvement of the system of its financial support.

scholarly journals СУЧАСНИЙ СТАН ПОДАТКОВИХ НАДХОДЖЕНЬ У РОЗРІЗІ ВВП КРАЇН ЄС ТА УКРАЇНИ

2018 ◽  
Vol 119 (1) ◽  
pp. 17-26
Author(s):  
Катерина Д. Горобей ◽  
Яна Ю. Цимбаленко
Keyword(s):  
Fiscal Policy ◽  
Tax Evasion ◽  
Best Practice ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Eu Member States ◽  
Tax Revenues ◽  
Current State ◽  
The Eu

The article provides insights into the nature of tax policy of the EU member states and Ukraine. A comprehensive analysis of the current state of tax revenues in Ukraine and in the EU countries has been made. In particular, their size was estimated which revealed the critical need for optimization and reformation of the Ukrainian tax system to increase tax revenues and spur the GDP enhancement. The research problems and objectives have been attained and accomplished through application of the following research methods: a comparative analysis – to assess the current state of tax revenues in the EU and Ukraine; scientific synthesis and systematization – to identify and group the incentive instruments to foster Ukraine's fiscal policy towards European integration. The share of state budget revenues and the share of tax revenues to the state budget are considered and analyzed. Recommendations on increasing tax revenues and raising the GDP level in Ukraine in the context of European best practice have been developed. It is argued that the state should not increase tax rates thus encouraging tax evasion but build a system of legal restrictions on government fiscal policy along with delivering a mutually agreed, comprehensive improvement of all structural elements of the tax system.

The current state of the legislative implementation of criminal law policy

2020 ◽  
pp. 111-118
Author(s):  
Oleksandr Ostrohliad
Keyword(s):  
Law Enforcement ◽  
Criminal Code ◽  
Practical Significance ◽  
New Approach ◽  
Public Discussion ◽  
Current State ◽  
Criminal Offenses ◽  
Legal Technology ◽  
Logical Semantic

Purpose. The aim of the work is to consider the novelties of the legislative work, which provide for the concept and classification of criminal offenses in accordance with the current edition of the Criminal Code of Ukraine and the draft of the new Code developed by the working group and put up for public discussion. Point out the gaps in the current legislation and the need to revise individual rules of the project in this aspect. The methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of appropriate conclusions and recommendations. During the research, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative, comparative-historical. Results In the course of the study, it was determined that despite the fact that the amendments to the Criminal Code of Ukraine came into force in July of this year, their perfection, in terms of legal technology, raises many objections. On the basis of a comparative study, it was determined that the Draft Criminal Code of Ukraine needs further revision taking into account the opinions of experts in the process of public discussion. Originality. In the course of the study, it was established that the classification of criminal offenses proposed in the new edition of the Criminal Code of Ukraine does not stand up to criticism, since other elements of the classification appear in subsequent articles, which are not covered by the existing one. The draft Code, using a qualitatively new approach to this issue, retains the elements of the previous classification and has no practical significance in law enforcement. Practical significance. The results of the study can be used in law-making activities to improve the norms of the current Criminal Code, to classify criminal offenses, as well as to further improve the draft Criminal Code of Ukraine.

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