Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

Author(s):  
A. Sazonova

Purpose. The purpose of this work is to explore ways to improve the legal regulation of taxation of individuals engaged in independent professional activity. Methodology. The methodology includes a comprehensive analysis and generalization of available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: terminological, logical-semantic, functional, system-structural, logical-normative. Results. The study recognized that the implementation of best foreign practices will meet current economic trends associated with increasing the prevalence of non-standard employment, which is based on the mobility of labor resources and reducing employee dependence on the employer (temporary work, part-time, part-time work, division workplace, "virtual enterprise", etc.), as well as provide optimization of fiscal control procedures of the state for non-standard forms of employment, reduction of the "shadow market" of employment, etc. Practical significance. The results of the study can be used in lawmaking to improve tax legislation.

2019 ◽  
Vol 7 (5) ◽  
pp. 1210-1220
Author(s):  
Nataliya P. Mokrytska ◽  
Mariya S. Dolynska

Purpose of the study: The main criterion for choosing a model of the organization of the workflow by the employer is the cost-effectiveness and rationality of using labor resources. It is proved that the greatest efficiency of the working process can be achieved through the correct combination of full-time work with elements of part-time employment. It seems possible to enshrine such models of labor relations at the level of the legislation of the EU and individual countries by introducing appropriate amendments to labor legislation. Methodology: Hermeneutics, formal-logical and comparative law were used as the main methodological tools. In addition, the methods of systemic and structural analysis were used to identify the most successful mechanisms for the legal regulation of relations in the field of part-time employment. The study of the provisions of local regulations governing contractual relations was of particular success in achieving the research results. Main Findings: A conclusion was made that the transition to part-time employment can only take place within the labor relations between the employee and the employer. It is achieved through a combination of the means of contractual practices such as early notification of the other party (initiative) and negotiations aimed at resolving all issues related to changing working conditions. It has been found that most of the legislative rules are aimed at workers of medium-sized and large enterprises, certain categories of employees and duration of relations. Applications of this study: The study has an extended practical application. First of all, it can be used for developing the most effective modern mechanisms of part-time employment at the level of national legislation. The conclusions and the results of the study can also be used by companies in developing intra-corporate regulations. Novelty/Originality of this study: All types of effective HR management models based on part-time employment have been identified for the first time based on the transition from full-time to part-time work or vice versa. It was also proved for the first time with the help of scientific methodology, that the transition to part-time employment can only take place within the framework of labor relations between the employee and the employer.


2019 ◽  
Vol 10 (7) ◽  
pp. 2190
Author(s):  
Zivar Z. ZEYNALOVA

The tax regulation is an important element of creation and distribution of the qualitative budgeting of a city or a state. Tax regulation allows evenly distributing the existing resources and thus ensuring the gradual development of a state. The task of legal regulation is to ensure the equal distribution of the tax burden and the formation of the integral perception on the part of the population of the suggested regulatory measures. The search of the equilibrium and the formation of the system of legal regulation based on the analysis of the best practices of the European states forms the relevance of the study. The novelty of the study is defined by the fact that to a greater extent, the formation of the model of sufficient tax regulation is possible if it is a targeted indicator of the social and economic development of the state. The authors of the paper except for analyzing the taxation systems of the majority of the EU states also define the way necessary for the implementation of the legislation elements in the states of the post-Soviet territory. According to the authors, it will allow to a greater extent define how the tax incomes should be distributed. The practical significance of the study is defined by the fact that at the implementation of the paper’s conclusions one may precisely define that different distribution of the funds will allow to a greater extent feasibly reforming the tax legislation in the developing countries.  


Author(s):  
Ye. Yerbolatov

The study of working hours standards and its description in a comparative legal aspect have not been carried out in modern conditions by experts in the field of labor law although many researchers paid attention to the problem of legal regulation for working time. Working time is a multi-rated category. Currently, the issue to control working time legally is acquiring a new aspect. In terms of the global financial crisis, employers increasingly resort to use various types of working hours. Effective use of working time, introduction rational work and rest, special working hours (total control of working time, part-time work, subdivided working time and etc.) contributes to the improvement of social and labor relations, and thus achieving positive economic and social effect. This article expresses the author’s vision of many problems arising in particular when using unregulated working hours, rotational method and etc. Besides that based on a comparative study of the national resources a theoretical and practical conclusion is defined that it is more preferable to use softer forms of legal integration like harmonization at the stage of the Eurasian economic integration which involves labor market arrangement.


Rapidly increasing cost of living in Poland is reflected in a high professional activity of students. Currently, the majority of the students on the Polish labor market is employed on the basis of civil law agreements. Civil agreements do not guarantee a sense of security and they are attractive primarily for employers. The civil contract allows employers to reduce employment costs. Their attractiveness for the employees is connected with the flexibility of working time. The advantage for the students of performing work under civil agreements is that it allows them to combine study with work. But they prefer part-time work. Civil contracts are often pejoratively referred to as “junk contracts”, because they do not protect employee’s interests. This is particularly observed during a crisis (like in the current situation connected with the COVID-19 pandemic). The aim of this paper is to present the results of the analysis of the situation of working students and the possibility of its impact on anti-crisis actions taken by the government in order to protect society against the effects of the pandemic. The research was conducted among students of Lodz University of Technology (Poland) in the first quarter of 2020, with the use of an on-line survey. The study assumes that the preference of employers concerning the employment of students based on atypical forms results in the lack of protection in new and unpredictable situations such as the current one. The article determines students level of knowledge about the available forms of assistance under the Anti-Crisis Shield 2.0. The research shows that very few respondents are aware of the accessible assistance guaranteed by the Act.


Author(s):  
M. Dolynska

Purpose. The aim of the article is a comprehensive general theoretical and comparative analysis of the main problems concerning the things in common between the Christian religion and notary service board, clarification of the transformation of religious rules (norms) into notarial activities and notarial procedure. Methodology. The methodology covers a comprehensive analysis and generalization of available scientific and theoretical material and the formation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: historical-legal, comparative-legal, functional, system-structural, and logical-normative. Results. In the course of the research, the historical and legal analysis of the main things in common between the Christian religion and notary service board is carried out. Scientific novelty. Having analyzed the main things in common between the Christian religion and the notary service board, the author states that some of the basic principles of Christianity were introduced into notarial activities. In particular, in the Bible we find norms that relate to the basic principles of notarial activities, as well as the rules of the notarial proceedings. Traces of Byzantine norms, which are also based on religious norms concerning the procedure for making wills and certain types of agreements, are also observed in modern civil and notarial procedure, as well as notarial records. However, Ukrainian public and private notaries cannot apply religious norms and documents during the notarial proceedings. Practical significance. The results of the study can be used in lawmaking and law enforcement activities during the preparation of normative and legislative acts on the legal regulation of notarial activities.


Author(s):  
María Emilia Casas Bahamonde

<p>Los aspectos cuantitativos, pero sobre todos cualitativos, del tiempo de trabajo, de su ordenación y distribución, constituyen uno de los grandes ejes de las formas de organización flexible del trabajo, favorecidas por la digitalización. La flexibilidad del tiempo de trabajo es una poderosa línea de transformación del ordenamiento laboral, que satisface los requerimientos organizativos y productivos de los empresarios, y también las necesidades de conciliación de la vida personal, familiar y laboral de los trabajadores. Sin embargo, las medidas de flexibilidad del tiempo de trabajo para atender a las necesidades empresariales (distribución irregular de la jornada y contrato de trabajo a tiempo parcial, que en su regulación vigente tiene una alta tasa de forzosidad y feminización y no es fórmula dirigida a satisfacer las necesidades de conciliación de los trabajadores) son amplias, efectivas y eficaces, no siendo esa la lógica a la que responde la flexibilización del tiempo de trabajo para conciliarlo con el tiempo de vida de los trabajadores. Condicionados a la negociación colectiva y problemáticos en su disfrute en la práctica, los derechos de conciliación de los trabajadores se han reconducido por la regulación legal española virtualmente a la reducción de la jornada, con la correspondiente reducción retributiva, sin apenas explorar fórmulas de flexibilidad en la disposición del tiempo de trabajo, ni de racionalización de los horarios, con un importante impacto adverso de género causante de nuevas discriminaciones de las mujeres en el trabajo, en la vida familiar y social.</p><p>he quantitative aspects, but above all qualitative ones, of working time, of its organization and distribution, constitute one of the main axes of the forms of flexible organization of work, favored by digitalization. The flexibility of working time is a powerful line of transformation of the labor order, which satisfies the organizational and productive requirements of employers, and also the needs of reconciliation of personal, family and work life of workers. However, measures of flexibility of working time to meet business needs (irregular distribution of the working day and part-time work contract, which in its current regulation has a high rate of forced and feminization and is not a formula aimed at satisfy the needs of workers 'conciliation) are broad, effective and effective, this not being the logic to which the flexibilization of working time responds in order to reconcile it with the workers' lifespan. Conditional to collective bargaining and problematic in their enjoyment in practice, workers' conciliation rights have been redirected by Spanish legal regulation to virtually the reduction of the working day, with the corresponding reduction in remuneration, without hardly exploring formulas of flexibility in the provision of working time, or the rationalization of schedules, with a significant adverse impact of gender causing new discriminations of women at work, in family and social life.</p>


Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.


2020 ◽  
Vol 2 ◽  
pp. 24-31
Author(s):  
N. V. Alekseeva ◽  
◽  
L. N. Pavlova ◽  

The article is devoted to the issue of increasing the efficiency and achieving the real practical significance of the stage of preparation of a civil case for trial in civil and arbitration proceedings. The authors draw conclusions about the need for widespread use at this stage of the obligation as a means of legal regulation and more stringent structuring and regulation of training. Practical recommendations for improving procedural legislation in terms of regulation of this stage are offered.


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