scholarly journals Role of National Taxes and Fees in the System of Mandatory Payments

2020 ◽  
Vol 91 (4) ◽  
pp. 140-146
Author(s):  
O. V Pabat
Keyword(s):  
The State ◽  
State Budget ◽  
National Interests ◽  
Production And Consumption ◽  
Business Entities ◽  
National Tax ◽  
Regional Budgets ◽  
The Relationship ◽  
Different Levels

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a lever for regulating and preventing negative tendencies in the economy and are the part of the mechanism that ensures the relationship between national interests and the interests of local business entities. The role of national taxes and fees within the system of mandatory payments as a source of revenues of the State budget (given their stability) also determines the policy of formation of all other types of revenues. The role of national taxes and fees in the formation of local budgets in Ukraine has been analyzed, namely such instruments of budget regulation as interest deductions from national taxes and revenues, budget transfers (budget subsidies, subsidies and subventions, withdrawals to the State Budget of Ukraine, intergovernmental settlements) and budget loans. It has been offered that the share of national taxes, which should be fixed in local budgets, is defined in proportion to the amount of the relevant national tax collected in a particular community. An important criterion for the VAT distribution between centeral and regional budgets should be the population of the region. It has been noted that national taxes are distributed between different levels of the budget system in accordance with the norms of deductions.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals Representativeness in Geographical Indications: A Comparison between the State-Driven and Producer-Driven Systems in Vietnam and France

2021 ◽  
Vol 13 (9) ◽  
pp. 5056
Author(s):  
Barbara Pick ◽  
Delphine Marie-Vivien
Keyword(s):  
Qualitative Methodology ◽  
The State ◽  
Geographical Indications ◽  
Driven Systems ◽  
Local Stakeholders ◽  
Collective Processes ◽  
Decision Making Processes ◽  
Legal Frameworks ◽  
The Relationship

This paper explores the issues of representativeness and participation in the collective processes involved in the elaboration of the geographical indications (GI) specifications and the governance of the GI initiatives. The objective is to understand the relationship among collective dynamics, representativeness of relevant stakeholders, and the legal frameworks for the protection of GIs. Using a qualitative methodology based on an analysis of six case studies in France and Vietnam, we show the role of the law in shaping the different ways of understanding and implementing the concept of representativeness in the French producer-led and the Vietnamese state-driven approaches to GI protection. In France, the GI specifications result from negotiations among all legitimate stakeholders, which may prove long, complex, and lead to standards that can continue to be challenged after the GI registration. We also argue that the rules for the representation of all GI users in the decision-making processes do not necessarily lead to fairness. In Vietnam, local stakeholders usually have a consultative role under the authority of the State, resulting in their little understanding and low use of the GI. Their empowerment is further hindered by the involvement of state authorities in the management of the producers’ associations. We conclude by discussing in-between solutions to promote the producers’ representation and participation.

scholarly journals Religiosity as a factor protecting against problem behaviour in adolescence

2015 ◽  
Vol 21 (1-2) ◽  
pp. 63-89
Author(s):  
Iwona Niewiadomska ◽  
Rafał P. Bartczuk ◽  
Joanna Chwaszcz ◽  
Stanisław Fel ◽  
Weronika Augustynowicz ◽  
...  
Keyword(s):  
Problem Behaviour ◽  
Problem Behaviours ◽  
Upper Secondary ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Upper Secondary Schools ◽  
Conceptual Work ◽  
Different Levels

Abstract This article explores the question, to what degree religiosity contributes, as a protecting factor against a broad category of socially deviant adolescent and youth behaviours. It also tests the hypothesis that gender plays a moderating role in the relationship between religiosity and problem behaviour. It employs a modified version of the Problem Behaviour Syndrome Measure (PBSM), in concert with Jessor and Jessor’s conceptual work. It also makes use of the Duke Religion Index (DUREL) to assess religiosity. The empirical study deals with a representative group of 960 students of upper-secondary schools in the Lubelskie province, Poland. The results were analyzed using canonical analysis and ANOVA. The achievements of the article are twofold. First, it identifies significant correlations between the different levels of religiosity among youth, and the occurrence and intensification of problem behaviours, particularly in regard to organized activity. Organized and intrinsic religiosity play principal protective roles, while the impact of personal religious practices is less significant. Secondly, while analyzing the moderating role of gender in the relationship between religiosity and the intensity of problem behaviour, it was found that gender does not have a significant interactive impact. An affirmative conclusion was confirmed in only two instances.

‘This Romish business’ - Ritual Innovation and Parish Life in Later Nineteenth-Century Lincolnshire

1999 ◽  
Vol 35 ◽  
pp. 384-395
Author(s):  
R. W. Ambler
Keyword(s):  
Nineteenth Century ◽  
Church Of England ◽  
The State ◽  
Local Context ◽  
Holy Communion ◽  
Parish Church ◽  
The Relationship ◽  
The Church ◽  
Mixing Water

In February 1889 Edward King, Bishop of Lincoln, appeared before the court of the Archbishop of Canterbury charged with illegal practices in worship. The immediate occasion for these proceedings was the manner in which he celebrated Holy Communion at the Lincoln parish church of St Peter at Gowts on Sunday 4 December 1887. He was cited on six specific charges: the use of lighted candles on the altar; mixing water with the communion wine; adopting an eastward-facing position with his back to the congregation during the consecration; permitting the Agnus Dei to be sung after the consecration; making the sign of the cross at the absolution and benediction, and taking part in ablution by pouring water and wine into the chalice and paten after communion. Two Sundays later King had repeated some of these acts during a service at Lincoln Cathedral. As well as its intrinsic importance in defining the legality of the acts with which he was charged, the Bishop’s trial raised issues of considerable importance relating to the nature and exercise of authority within the Church of England and its relationship with the state. The acts for which King was tried had a further significance since the ways in which these and other innovations in worship were perceived, as well as the spirit in which they were ventured, also reflected the fundamental shifts which were taking place in the role of the Church of England at parish level in the second half of the nineteenth century. Their study in a local context such as Lincolnshire, part of King’s diocese, provides the opportunity to examine the relationship between changes in worship and developments in parish life in the period.

Pots on mats: mat-impressed salt-extraction pottery at Chalcolithic Provadia-Solnitsata, Bulgaria

Antiquity ◽  
2021 ◽  
pp. 1-16
Author(s):  
Mila Andonova ◽  
Vassil Nikolov
Keyword(s):  
Material Culture ◽  
Large Scale ◽  
Raw Materials ◽  
Salt Production ◽  
Production And Consumption ◽  
Late Chalcolithic ◽  
South Eastern Europe ◽  
Materials Used ◽  
The Relationship

Evidence for both basket weaving and salt production is often elusive in the prehistoric archaeological record. An assemblage of Middle–Late Chalcolithic pottery from Provadia-Solnitsata in Bulgaria provides insight into these two different technologies and the relationship between them. The authors analyse sherds from vessels used in large-scale salt production, the bases of which bear the impression of woven mats. This analysis reveals the possible raw materials used in mat weaving at Provadia-Solnitsata and allows interpretation of the role of these mats in salt production at the site. The results illustrate how it is possible to see the ‘invisible’ material culture of prehistoric south-eastern Europe and its importance for production and consumption.

ISSUES OF THE RELATIONSHIP BETWEEN THE STATE BUDGET AND ECONOMIC GROWTH IN UZBEKISTAN

2021 ◽  
Vol 4 (7) ◽  
pp. 4-19
Author(s):  
Akmal Baltayevich Allakuliev ◽  
Keyword(s):  
Economic Growth ◽  
The State ◽  
Rate Of Return ◽  
State Budget ◽  
Macroeconomic Shocks ◽  
Dynamic Correlations ◽  
Short And Long Term ◽  
The Impact ◽  
The Relationship

The article examines the interaction of the country's GDP with the state budget in the short and long term, the impact of the macro-fiscal mechanism on the country's economic growth on the example of Uzbekistan.The aim of the study is to identify dynamic correlations between the country's state budget expenditures and the economic growth of the macro-fiscal mechanism in the short and long term, as well as to analyze the approximation or rate of return of GDP and the state budget to equilibrium during various macroeconomic shocks. and hesitation.The scientific novelties of the research are:

Starpkulturālās komunikācijas nozīme visaptverošas valsts aizsardzības sistēmas veidošanā

2021 ◽  
pp. 238-245
Author(s):  
Uldis Zupa ◽  
Keyword(s):  
Turning Point ◽  
Essential Element ◽  
The State ◽  
Successful Implementation ◽  
National Defense ◽  
Defense System ◽  
State And Society ◽  
State Defense ◽  
The Relationship

The implementation of the comprehensive national defense system in Latvia marks a new turning point in the relationship between the state and society – instead of being consumers of the security and defense provided by the state, every inhabitant of Latvia must become an active contributor to the natio-nal defense system. Thus, the society’s willingness to defend the state becomes an essential element in the successful implementation of the comprehensive state defense system. This article analyzes the different views of Latvian and Russian-speaking population on issues that affect the willingness to defend the state, as well as evaluates the role of intercultural communication for informing public and increasing the involvement in the comprehensive national defense system.

Trade Unions

2018 ◽  
Author(s):  
Richard Whiting
Keyword(s):  
Trade Unions ◽  
Political System ◽  
The State ◽  
The Political ◽  
British Politics ◽  
Modern Britain ◽  
The Individual ◽  
The Relationship ◽  
Critical Moments

In assessing the relationship between trade unions and British politics, this chapter has two focuses. First, it examines the role of trade unions as significant intermediate associations within the political system. They have been significant as the means for the development of citizenship and involvement in society, as well as a restraint upon the power of the state. Their power has also raised questions about the relationship between the role of associations and the freedom of the individual. Second, the chapter considers critical moments when the trade unions challenged the authority of governments, especially in the periods 1918–26 and 1979–85. Both of these lines of inquiry underline the importance of conservatism in the achievement of stability in modern Britain.

scholarly journals Muslim Clergy vs. Authority in Contemporary Afghanistan: View from Uzbekistan

2020 ◽  
Vol 20 (4) ◽  
pp. 747-762
Author(s):  
Abdusamat Akhatovich Khaydarov
Keyword(s):  
Negotiation Process ◽  
The State ◽  
Modern World ◽  
Historical Method ◽  
Political Processes ◽  
Depth Study ◽  
Direct Inter ◽  
The Relationship ◽  
Islamic Institutions

Significant geopolitical changes taking place in the modern world in recent decades urge us to take a fresh look at the role of Islam and the clergy in the political processes of a number of countries of the Muslim world. This perspective is especially relevant vis--vis Afghanistan where a fierce war is being waged under the slogans of Islam for more than four decades. The purpose of this research is an in-depth study of the relationship between the state and the Muslim clergy, Islamic institutions in the development of political processes in Afghanistan since the mid-70s of the last century. The article reflects shaping of the Islamic opposition and its efforts to stand up to innovations and reforms during attempts of the Soviet stile modernization in 1978-1992, and then the efforts to democratize Afghan society, undertaken in Afghanistan since the end of 2001 with the assistance of the international community. The work is based on the study of factual historical material, a chronicle of the events of the last decade and personal observations of the author during his work in Afghanistan during the mentioned period. Analytical materials published on the pages of English and Russian mass media were used. The methodological basis of this study is the comparative historical method; the article is based on the principles of historicism, reliability and scientific objectivity. The author concludes that the conflict is based on mistakes and underestimation by the state the role and influence of the Muslim clergy and Islamic institutions of the country. It has been noted that the recently reached US - Taliban agreements, as well as the assistance of such influential players as Russia, sparkle hope for the launch of a direct inter-Afghan negotiation process, which most likely will not be as simple but thorny.

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