scholarly journals The need to switch to a new model of sentences execution in the Republic of Kazakhstan as a modern requirement

2020 ◽  
Vol 2 (3) ◽  
pp. 160-167
Author(s):  
Talgat Akimzhanov
Keyword(s):  
Approximate Model ◽  
The State ◽  
Penal System ◽  
State Budget ◽  
New Model ◽  
Existing Problems ◽  
Organizational Issues ◽  
Criminal Offenses ◽  
Past Life ◽  
The Republic

Currently, the system of sentences execution in the Republic of Kazakhstan does not correspond to the realities of modern times and needs to be reformed. This fact is confirmed by penitentiary practitioners and scientists. The system of punishment execution does not provide for the correction of convicts and their subsequent resocialization. Instead, it has become a punitive tool for those who are punished for criminal offenses. As a result, instead of returning a person to society, which is the goal of criminal, penal legislation and justice, the system of punishment execution, on the contrary, alienates convicts, turning them into outcasts and eternal “enemies” of justice. At the same time, significant amounts of money are allocated from the state budget for the implementation of these negative functions. According to prisoners serving sentences, and especially the former prisoners, the penal system continues to be punitive, harsh, and sometimes violent in nature. Instead of the creation, education of prisoners, it carries out the function of providing a strict isolation of convicts, making it impossible to maintain contact with the outside world and breaking all contact with the past life, thus creating new social problems, which the state has to solve. The crisis in the penal system is compounded by the negative assessment of the entire system of punishment execution by civil society. In the article, the author examines the existing problems in the system of punishment execution in the Republic of Kazakhstan and justifies the need to switch to a new model of punishment execution. The author offers an approximate model of the new system of punishment execution. Specific proposals are formulated to improve the legal and organizational issues of the system of punishment execution.

scholarly journals Monitoring of the tourism industry as a means of improving the efficiency of state economy regulation

2020 ◽  
pp. 6-9
Author(s):  
Tetiana AVERIKHINA ◽  
Alina VLAIEVA
Keyword(s):  
Economic Effect ◽  
State Regulation ◽  
Tourism Industry ◽  
The State ◽  
Social Infrastructure ◽  
State Budget ◽  
Tourism Management ◽  
State Economy ◽  
Independent Functions ◽  
The Republic

Introduction. The development of the tourism industry significantly affects the development of the country's economy as a whole. Its role is determined not only in the financial contribution, but also in stimulating other related industries that perform both ancillary and independent functions. The modern Ukrainian tourist market is undergoing many changes, so one of the current problems today is the use of effective tools for finding and systematizing the necessary information to forecast the development of the tourism industry. The purpose of the paper is to define the concept of monitoring the tourism industry as a means of improving the efficiency of state regulation of the economy, proving the importance of monitoring research, identifying problems of monitoring and ways to solve them. Results. The main purpose of tourism monitoring is to assess and forecast the state of tourism. Tourist services are localized and specialize in meeting the socio-economic needs of the population directly at the municipal level and are one of the main sources of funds coming to the state budget and ensure the reproduction of social infrastructure. In order to analyze trends in tourism and tourism in Ukraine, as well as assess the socio-economic effect of the implementation of measures of state support for domestic and inbound tourism, the central executive bodies of state regions of Ukraine, carrying out executive and administrative activities in tourism, the state of the tourism industry is being monitored. Given the large recreational and tourist potential in Ukraine, there is no full-fledged system of monitoring the market of tourist services by the state. This is due to the lack of an independent executive body in the field of tourism, endowed with certain powers, and a single system of statistical indicators of the market of tourist services. Modern statistics, both at the state and regional levels, do not give a complete picture of the state of tourism. Monitoring of tourist resources, objects of the tourist industry should give a clear picture of interaction of various branches of economy of the republic for the purposes of a complex estimation of directions of improvement and efficiency of functioning of the connected branches, exclusion of interbranch disproportions which negatively affect general development. Conclusion. To increase the growth rate of the tourism industry, the formation of a positive tourist image of the region, increase its visibility requires constant monitoring of the state and development of the tourism market. Monitoring will allow tracking the trends of the tourism market in the dynamics and promptly make changes to the developed programs and plans for the development of the tourism industry, develop recommendations for their adjustment, increase the effectiveness of tourism management.

scholarly journals Political clientelism in Serbian media - the case of the Tanjug news agency

Sociologija ◽  
2021 ◽  
Vol 63 (1) ◽  
pp. 72-95
Author(s):  
Smiljana Milinkov ◽  
Dinko Gruhonjic
Keyword(s):  
Legal Status ◽  
The State ◽  
State Agency ◽  
State Budget ◽  
News Agency ◽  
The Media ◽  
Media Work ◽  
The Republic ◽  
Research Show ◽  
Political Clientelism

The paper problematizes the presence of political clientelism in the media in the Republic of Serbia. The aim of this research is to point out the examples of establishing mechanisms of clientelistic practice in the media, using the News agency Tanjug as an example. Three analytical categories, which are relevant for perceiving the problem of clientelism, have been included: regulatory framework, financial allocations from the state budget and the reporting of the news agency Tanjug. The results of the research show that the illegal functioning, the unsolved ownership issue, non-transparent financing and unprofessional reporting are characteristics of the media work of Tanjug agency. According to the law, the former state agency was scheduled to stop work by the end of 2015. However, Tanjug still, with unclear legal status and significant financial help from the state, publishes information, some of which were proven to be disinformation. The analysis of examples of unobjective and unprofessional reporting points out to the ignoring of public interest, in order to satisfy the particular interest of the governing political structure, which financially makes Tanjug?s functioning possible, in an illegal manner. This case represents a closed circle of interrelationships on the relation politics-economy-media, through which clientelism is defined, using quid pro quo practice.

scholarly journals Transparency of Public and Local Finances: Foreign Experience

2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Budget Process ◽  
State Budget ◽  
Public Authorities ◽  
Public Finances ◽  
Information Portal ◽  
Foreign Experience ◽  
The Republic ◽  
State And Local

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

scholarly journals Criminal Sanctions for Legal Entities in the Law of the Republic of Serbia

2020 ◽  
Vol 10 (10) ◽  
Author(s):  
Dragan Jovašević
Keyword(s):  
20Th Century ◽  
Criminal Liability ◽  
The State ◽  
International Standards ◽  
Security Measures ◽  
Criminal Sanctions ◽  
Criminal Offenses ◽  
Legal Nature ◽  
The Law ◽  
The Republic

In 2008, the Republic of Serbia adopted a special Law on Liability of Legal Persons for Criminal Offenses. In doing so, on the basis of the international standards contained in the relevant international documents, it joined a large number of countries that introduced criminal liability of legal persons for crimes committed in addition to their responsible persons at the end of the 20th century. For legal persons, the law prescribed a disparate system of criminal sanctions in response to the state-society’s response to such unlawful and punishable conduct. The system of criminal sanctions in the law of the Republic of Serbia includes: penalties, probation and security measures. The law defined the concept, character, legal nature, manner, procedure, pronouncement and execution of criminal sanctions, whose characteristics this particular work speaks of.

scholarly journals Predominantly single-channel funding of healthcare institutions: experience of the Republic of Tatarstan

2013 ◽  
Vol 94 (6) ◽  
pp. 877-884
Author(s):  
Ch M Shavaleeva
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
Single Channel ◽  
The State ◽  
Public Healthcare ◽  
Existing Problems ◽  
Funding System ◽  
Funding Sources ◽  
Pros And Cons ◽  
The Republic

In accordance with the Constitution of Russian Federation, the state guarantees health protection and access to free medical care in state healthcare institutions to each citizen. The questions of healthcare funding in Russia seem to be a topic of interest, especially considering the ongoing conversion to predominantly single-channel funding of healthcare institutions. Despite the lengthy discussions about the pros and cons of that system, experts have not come to a consensus about the need for universal introduction of predominantly single-channel funding of public healthcare institutions so far. The article reviews the experience of predominantlysingle-channel funding of healthcare institutions introduction and realization in the Republic of Tatarstan. The differentiation of funding duties in the region was studied; the ratio of funding sources of the Program of state guarantees for access to free-of-charge medical aid for Russian citizens was analyzed. The analysis showed that switching to predominantly single-channel funding of healthcare institutions does not lead to a major changes in healthcare funding system of Russian Federation and does not contribute to the immediate solution of the existing problems.

scholarly journals Održiva javna nabava

2017 ◽  
Vol 38 (1) ◽  
pp. 419-446
Author(s):  
Marko Šikić
Keyword(s):  
Public Procurement ◽  
The State ◽  
Regulatory Framework ◽  
Legal Order ◽  
State Budget ◽  
Legal Concept ◽  
Sustainable Procurement ◽  
Environmental Objectives ◽  
The Republic ◽  
Environmental Labels

Sustainable public procurement, although a relatively old legal concept, began to take shape signifi cantly in the last 20 years. Large purchasing power of the state and the importance of public procurement procedures for each market necessarily led to the awareness and use of public procurement to achieve the secondary, social and environmental objectives. As such, sustainable public procurement certainly has more advantages than disadvantages. Indirect use of public procurement as a tool in achieving better environmental protection and greater inclusion of socially disadvantaged groups in society must be supported. However, the achievement of those goals must always be secondary, because the main objective of public procurement must be the procurement of the best goods, services or works with the least possible cost to the state budget. Sustainable public procurement has a growing importance in the EU legal order, and thus consequently increasing importance in the legal order of the Republic of Croatia. Beginning with the 2004 EU regulatory framework elements of sustainable procurement are included in the legal systems of all member states, while these elements are signifi cantly more present in the 2014 EU regulatory framework. Certain sustainable elements are signifi cantly expanded, while adding some new. The biggest changes are present in the technical specifi cations, criteria for selection of offers, conditions for performance of the contract, in the new institute of life cycle costing as well as environmental labels. The biggest problem is the fact that the implementation of sustainable elements in public procurement procedures is still voluntary and there is no way to force the implementation of these elements. However, I still think that the signifi cantly expanded elements of sustainable procurement in the 2014 EU regulatory framework willl certainly have a signifi cant impact on the achievement of the objective of 50% green public procurement by 2020. The new provisions in conjunction with the planned promotional activities and education of employees can have a signifi cant impact on raising awareness of the importance of sustainable public procurement. However, the fact that part of sustainable procurement relating to the achievement of social goals is not similarly recognized as important in Croatia is dissapointing.

scholarly journals The analysis and monitoring of the current state of procurement in the quasi-public sector of the Republic of Kazakhstan

2020 ◽  
pp. 240-245
Author(s):  
Zh. M. Khamitov
Keyword(s):  
Public Sector ◽  
Public Procurement ◽  
Careful Analysis ◽  
The State ◽  
Special Role ◽  
State Budget ◽  
Current State ◽  
Effective System ◽  
The Republic ◽  
Procurement System

This article discusses issues related to the monitoring of the quasi-public procurement system in the Republic of Kazakhstan. The topic under study is one of the relevant to date, as the state has to face with the increased pressure on the state budget in the context of the financial crisis and unstable economic situation in the world. In general, attention needs to be paid to budget spending in the quasi-public sector through monitoring and careful analysis to ensure the effectiveness of procurement procedures in the sector and to avoid unnecessary expenditure. The article is about the study of the current state, problems and prospects of creating and realization of the mechanism for monitoring procurement in the quasi-public sector, identifying administrative and corruption risks. The share of procurement in quasi-public sector entities has a special role in the procurement market. Therefore, it is so important to create favourable conditions devoid of corruption in the field of public procurement and to have a transparent and effective system of the state financial control. The article provides a detailed analysis of the scope of procurement in this area, describes measures to reduce corruption risks and ensure transparency of procurement. The author proposed a number of recommendations that would lead to a reduction in corruption components in this area as a result of the analysis on the existing problem in the procurement sector of the quasi-public sector.

scholarly journals Application of digital tools to enhance tax administration processes

2021 ◽  
Vol 106 ◽  
pp. 01024
Author(s):  
Lyudmila Ripol-Saragosi ◽  
Ekaterina Gomeleva
Keyword(s):  
The State ◽  
Digital Tools ◽  
Tax Administration ◽  
Automated Systems ◽  
State Budget ◽  
Digital Resources ◽  
Existing Problems ◽  
Synchronous Interaction ◽  
The Subject ◽  
Tax Payments

The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.

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