scholarly journals State tax policy in Ukraine: historical and legal aspect (based on the example of the XX century)

2020 ◽  
Vol 77 (2) ◽  
pp. 100-105
Author(s):  
Г. Л. Гуфман
Keyword(s):  
Economic Policy ◽  
Tax Policy ◽  
Legal Aspect ◽  
General Level ◽  
Scientific Article ◽  
New Economic Policy ◽  
Industrial Enterprises ◽  
The Government ◽  
Post War ◽  
The Moment

The scientific article is focused on the research of conceptual bases of public policy in Ukraine in the XX century in the historian legal discovery. The author has established that a financial and tax system, from the moment of declaration of the Soviet power in the territory of Ukraine, underwent serious transformation, the economic policy was directed to maintenance and strengthening of the power, preservation of an economic mechanism and creating favorable conditions for economic recovery. And the economic program is proclaimed still the Bolshevist power provided: Establishment of the progressive income tax; to cancellation of indirect taxes on necessities; establishment of high taxes on luxury goods. At the first stages of the XX century no new types of tax were established, behind an exception the expansion of the bases of application of penalties and only in 1917 it was indicated the need of legal collection of the taxes imposed by provisional government. It defined that the new economic policy was proclaimed for the purpose of restoration of commodity economy, revival of almost cancelled monetary taxes, from the ideas to a central and their principles of decentralization and partial denationalization. However, discrepancy of the made tax decisions, which took root on general level, turned out to be consequence strengthening of planned methods and mediate in administrative control, which constantly amplified arbitrariness from the state. The attention has been focused on the fact that post-war years of the government budget was subordinated to the solution of the major task to mitigation of consequences of war and restoration of the destroyed economy of the country. Growth of receipts in the budget in the form of tax from a turn and assignments from the profit of the restored industrial enterprises allowed to lower taxes on the population a few. Since January 1, 1946 a war tax was cancelled, and since September of the same year the free minimum for workers and employees was raised. The author has reasonably introduced the need for the periodization of the formation of the public tax policy, which is offered for considering through a prism of division into six main stages.

‘A Party for Owners or a Party for Earners?’ How far did the British Conservative Party Really Change After 1945?

1987 ◽  
Vol 37 ◽  
pp. 49-63 ◽  
Author(s):  
John Ramsden
Keyword(s):  
Economic Policy ◽  
Conservative Party ◽  
The Political ◽  
New Economic Policy ◽  
Characteristic Mode ◽  
Party Leaders ◽  
Electoral Defeat ◽  
Post War ◽  
Looking Back

THE period spent in opposition between 1945 and 1951 has generally been thought of as a key to the understanding of the activities of the post-war British Conservative Party. Autobiographies of the Party leaders of the time began to appear at the end of the Fifties, already looking back to a period in which the Conservatives had decisively changed their approach. So for example, Lord Woolton's Memoirs reviewed not only a term as Party Chairman which had been a highlight of his own crowded career, but also his sharing in a major act of transformation, a transformation that had led on to Conservative success since 1951: ‘the change was revolutionary’. Other key figures in the organisation reached similar conclusions as their own accounts appeared: David Maxwell-Fyfe argued that the new Party rules which he had drawn up had not only decisively widened the political base of British Conservatism, but that events since had confirmed the importance of the change. R. A. Butler's account of The Art of the Possible argued in 1971 that ‘the overwhelming electoral defeat of 1945 shook the Conservative Party out of its lethargy and impelled it to re-think its philosophy and re-form its ranks with a thoroughness unmatched for a century’. The effect was to bring both the policies of the Party and ‘their characteristic mode of expression’, as he puts it, ‘up to date’. As recently as 1978, Reginald Maudling—a key figure behind the scenes in 1945–51 as a speechwriter from Eden and Churchill and as the organising secretary of the committee which produced the Industrial Charter of 1947—reached much the same view: ‘We were at that time developing a new economic policy for the Conservative Party … It marked a substantially different approach for post-war Conservative philosophy.

Labour Relations in the New Economic Environment

1993 ◽  
Vol 18 (3) ◽  
pp. 3-12 ◽  
Author(s):  
N R Sheth
Keyword(s):  
Economic Policy ◽  
Trade Unions ◽  
Global Economy ◽  
Full Employment ◽  
Industrial Relations ◽  
Responsibility To Protect ◽  
Mutual Trust ◽  
New Economic Policy ◽  
Labour Relations ◽  
The Government

The process of rationalization and liberalization dominating the government's new economic policy (NEP) is an inevitable part of India's need to exist and grow with dignity in the emerging global economy. While this implies freedom and flexibility for industry, this has also led to incidence of labour redundancy, unemployment and casualization. With the government committed to full employment in the current five-year plan and the trade unions bearing a crucial social responsibility to protect workers' interests, the industrial relations issues involved in NEP need to be resolved amicably. This paper by N R Sheth examines these issues in detail and discusses the need for a meaningful dialogue among the various concerned parties in an atmosphere of mutual trust.

scholarly journals The National Renewal Fund: Promise, Performance, and Prospects

1994 ◽  
Vol 19 (4) ◽  
pp. 3-14
Author(s):  
V R S Cowlagi
Keyword(s):  
Economic Policy ◽  
Safety Net ◽  
New Economic Policy ◽  
Industrial Enterprises ◽  
Set Up

The National Renewal Fund (NRF), set up in February 1992, aims to provide a safety net to protect the workers in industrial enterprises from possible adverse consequences of the new economic policy. In this article, V R S Cowlagi examines the scope and the performance of the NRF and suggests various ways of enhancing its impact.

scholarly journals The contradiction of entrepreneurship through affirmative action

2009 ◽  
Vol 27 (1) ◽  
pp. 38-66 ◽  
Author(s):  
Anthony Shome
Keyword(s):  
Economic Policy ◽  
Affirmative Action ◽  
New Economic Policy ◽  
Public Companies ◽  
The Creation ◽  
The Government

Malaysia’s affirmative action, introduced as the New Economic Policy (NEP) in 1971 to redress Malay economic setbacks, failed in its objective of acquiring for the Malay public companies the 30 percent equity of Malaysian public companies by 1991. The government believed that the NEP’s affirmative action, boosted by Malay political primacy, was a recipe for the creation of entrepreneurship. While not minimizing the role it justifiably plays for marginalized societies, affirmative action for the creation of entrepreneurs is questionable. This paper attempts to explain that state assistance to an economically-challenged society does little to create entrepreneurship, and because of its dependency ethos, is likely to inhibit the survival instincts and gumption necessary to face the challenges of entrepreneurship. It offers a proposition: in the context of Malaysia, selective assistance under affirmative action invites cronyism which non-Malay entrepreneurs resent and react with even higher competitive resilience by organizing themselves more collaboratively and optimizing their resources.

scholarly journals Non-performing assets of banks and economicgrowth vinculum in the era of globalization: The Indian experience

2019 ◽  
Vol 1 (3) ◽  
pp. 19-31
Author(s):  
Sovik Mukherjee
Keyword(s):  
Time Series ◽  
Economic Policy ◽  
Business Cycles ◽  
Commercial Banks ◽  
Foreign Banks ◽  
New Economic Policy ◽  
Limited Impact ◽  
Indian Experience ◽  
The Government ◽  
Globalized World

The introduction of the New Economic Policy (NEP) in 1991 by the Government of India (GoI) made it very clear that the viability of commercial banks is conditioned on their ability to make profits. In a globalized world, the whims and fancies of business cycles govern the fate of banks and a recessionary phase hampers the bank’s ability to pile on the profits thereby increasing their stock of non-performing assets. India, recently, is placed in a very bizarre situation, — some of the renowned banks are reporting huge losses but there is a very limited impact on stock markets. Strategically, the government, however, has taken corrective measures to arrest the growth of non-performing assets (NPAs) of banks. This paper builds upon a time series model capturing the position of NPAs of banks in India (excluding foreign banks operating in India). Empirically, there is a uni-directional causal relationship running from NPAs of banks to growth. Theoretically, what we can conclude is that imposing strict lending norms on banks actually manifests itself into a deeper recession, lowers growth and in turn aggravates the NPA problem further.

Constraints in Macroeconomic Policies in Raising Employment

2018 ◽  
Vol 7 (1) ◽  
pp. 1-9
Author(s):  
Mudaser Ahad Bhat
Keyword(s):  
Economic Policy ◽  
Vicious Circle ◽  
Policy Changes ◽  
Macroeconomic Policies ◽  
New Economic Policy ◽  
Macroeconomic Factors ◽  
Development Tools ◽  
Role Of The State ◽  
Long Run ◽  
The Government

Macroeconomic factors such as low inflation, export orientation and low labor taxes help to determine how much employment is created by growth. The relationship between growth and employment is strong and positive which gets enlightened when all macroeconomic policies work in harmony. Indian economy at the time of independence was mainly rural in nature and in a bad state. This was due to the anti-Indian policies of the British Government. The country was engulfed by the vicious circle of poverty and to break this vicious circle Government of India planned in a focused way. The emphasis shifted from agriculture to industry. Also emphasis was laid on increasing role of the state to generate employment and reduce poverty by appropriate macroeconomic policies. However, little was achieved till 1990’s. So the path to long-run economic growth was ensured by introducing New Economic Policy in 1991, which aimed at reducing fiscal deficits, lowering inflation, maintaining exchange rate stability etc. One thing that was obvious was that under New Economic Policy, the public sector will have a diminished role and will be largely limited to social sectors and non-profit making activities unattractive to the private sector. These policy changes affected macroeconomic policies of the government. Despite these policy changes brought under the New Economic Policy, one feature that still remains an important feature of macroeconomic policies in India is that macroeconomic policies still continue to act more as the control devices rather than as development tools. As a result macroeconomic policies fail to generate additional employment. Macroeconomic policies need to be converted into tools for macroeconomic stabilization (Shah, 2008). There are various constraints in macroeconomic policies which refrain them to act as development tools and thereby increase unemployment levels in underdeveloped economies of the world. The present paper attempts to highlight such constraints and suggest remedial measures.

Competitiveness and Innovativeness of Russian Industrial Enterprises (on the Results of a Large-scale Survey of Enterprises)

2005 ◽  
pp. 40-52 ◽  
Author(s):  
I. Gurkov ◽  
E. Avraamova ◽  
V. Tubalov
Keyword(s):  
Economic Policy ◽  
Large Scale ◽  
Positive Relationship ◽  
Business Environment ◽  
Strategic Positioning ◽  
Industrial Enterprises ◽  
Unit Costs ◽  
Large Scale Survey ◽  
Strategic Position ◽  
The Government

Based on the data from a large-scale survey of enterprises a typology of companies strategic positioning has been built and the factors that affect sustainability of the strategic position have been determined. We have found that the superior strategic position (measured as a positive relationship between quality and unit costs of a firm) is based on intensive innovations and active transformation of the business environment of the firm. However, companies of all selected strategic types viewed the government economic policy as the factor that impedes their own development. The suggestions for improving the government industrial policy are formulated.

Marketing Schemes for Native-Grown Produce in African Territories

Africa ◽  
1939 ◽  
Vol 12 (2) ◽  
pp. 163-188 ◽  
Author(s):  
Charlotte Leubuscher
Keyword(s):  
Economic Policy ◽  
Raw Materials ◽  
Private Enterprise ◽  
Voluntary Agreements ◽  
Public Intervention ◽  
Governmental Intervention ◽  
The Government ◽  
To Come ◽  
Post War ◽  
Opening Paragraph

Opening ParagraphGovernmental intervention in the sphere of marketing has become a feature of increasing frequency in the post-war economic policy of many countries, particularly during and since the economic depression of 1930 to 1932. In general, raw materials and foodstuffs have been made the object of regulations by authorities and statutory bodies more than manufactured articles, since the producers of the latter are usually able to come to voluntary agreements in relation to prices, limitation of production, &c., without the help of the Government. The general factors and ideologies which have brought about this considerable public intervention into a sphere which was left predominantly to private enterprise in pre-war days, are more or less common to all countries, but the particular difficulties and problems which have prompted statutory measures differ from country to country.

Abenomics and the Japanese Economy

2014 ◽  
Vol 06 (01) ◽  
pp. 102-109
Author(s):  
Yoshihisa GODO
Keyword(s):  
Economic Policy ◽  
Prime Minister ◽  
Japanese Economy ◽  
New Economic Policy ◽  
Financial Condition ◽  
Japanese Prime Minister ◽  
The Government ◽  
Economic Boom

Japanese Prime Minister Shinzo Abe regained power in end 2012. Almost simultaneously, Japan's economy started flourishing. Abe proclaims that his new economic policy called Abenomics is responsible for the growth. Since many factors account for the current economic boom, it is uncertain how much comes from Abenomics. It is, however, quite certain that Abenomics has worsened the financial condition of the government, which is already struggling with dangerous budgetary problems.

scholarly journals Seed Industry in India: Issues Arising from GATT

1995 ◽  
Vol 20 (4) ◽  
pp. 21-41
Author(s):  
Rakesh Basant
Keyword(s):  
Economic Policy ◽  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Current Debate ◽  
New Economic Policy ◽  
Seed Industry ◽  
The Government ◽  
The Impact

Any analysis of the Intellectual Property Rights relating to the seed industry in India needs to take cognizance of three interrelated issues: (a) that the current debate on IPR is part of a larger debate on issues relating to GATT; (b) that the options on IPR are intricately linked to the New Economic Policy and the accompanying liberalization process; and (c) that the IPR relating to plant varieties need to be seen in a broader framework of the seed policy pursued by the government. In this background, this paper by Rakesh Basant reviews the available literature and data to explore the impact of IPR on the seed industry in India.

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