scholarly journals Budget efficiency of tax incentives for innovative activity

2021 ◽  
Vol 2021 (5) ◽  
pp. 97-110
Author(s):  
Anatolii NYKYFOROV ◽  
Keyword(s):  
Tax Incentives ◽  
Recursive Model ◽  
Tax Revenues ◽  
Innovative Products ◽  
Scientific Technical ◽  
The Subject ◽  
Innovative Enterprise ◽  
The Difference ◽  
The Cost ◽  
Budget Revenue

The article is devoted to the topical issues of determining the budget effectiveness of the use of tax incentives for innovation. The conceptual difference between “budgetary effect” and “budget efficiency” has been defined. A reasonable criterion of the budgetary effect, which is proposed to calculate as the difference between financial results of innovation and expenditures (temporary budget losses) to stimulate innovation. The method of justifying the budgetary effect of tax incentives for innovation by applying an increased standard of write-offs on the cost of spending on scientific and scientific and technical works has been proposed. The proposed methodology uses a recursive model for calculating tax revenues starting with the development of innovative products, which occurs as a result of the reinvestment by the subject of innovation in the first stage – savings from tax cuts, in the second and subsequent stages – the said savings and part of the increase in profits. The increments of investment resources of the subject of innovation and budget revenues are determined taking into account the factor of time of their receipt by the method of discounting. The budgetary effect is proposed to assess during the regulatory period of return on investment. The article contains a logical illustration of the recursive model of tax revenues and the calculation formula. Based on the data of the innovative enterprise, the indicators of the budget effect, the internal rate of budget revenue and the payback period of its losses, which arise due to the introduction of an increased rate of write-off for the cost of scientific and scientific-technical works have been calculated . It is recommended when making decisions on the feasibility of tax incentives for innovation to take into account the stimulating function of taxes, which is manifested in increased motivation of entrepreneurs to innovate. Keywords: taxes, tax policy, innovation, budget efficiency.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

Teaching Inventory Accounting: A Simple Learning Strategy to Achieve Student Understanding

2011 ◽  
Vol 26 (4) ◽  
pp. 835-844 ◽  
Author(s):  
Rochelle K. Greenberg ◽  
Neil A. Wilner
Keyword(s):  
Cash Flow ◽  
Learning Strategy ◽  
Weighted Average ◽  
Financial Accounting ◽  
Effective Technique ◽  
The Subject ◽  
Cost Flow ◽  
The Difference ◽  
The Cost ◽  
First In First Out

ABSTRACT This learning strategy offers an efficient and effective technique for teaching inventory in the introductory financial accounting course. It is motivated by the belief that many students memorize how to calculate the cost of goods sold and ending inventory under different cost flow assumptions, but that few understand the subject. This fundamental lack of understanding prohibits them from fully appreciating other issues, such as the difference between the physical flow and the cost flow assumption, the relevance of the cost flow assumption when computing cost of goods sold and income, and the irrelevance of the cost flow assumption when computing cash flow unless taxes are considered. Our learning strategy involves a convenience store selling three bottles of water. Inventory flow, cash flow, and the calculations of cost of goods sold, income, and ending inventory are illustrated under the first-in, first-out method; the last-in, first-out method; the weighted-average method; and specific identification.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Renovating the View of Cost Sharing for the Underground Low Voltage Cable Projects in Hanoi

2019 ◽  
Vol 35 (5E) ◽  
Author(s):  
Pham Thi Thu Ha ◽  
Phan Dieu Huong
Keyword(s):  
Willingness To Pay ◽  
Cost Sharing ◽  
Low Voltage ◽  
Power Grid ◽  
Field Studies ◽  
Power Industry ◽  
Well Field ◽  
The Subject ◽  
Sharing Responsibility ◽  
The Cost

Underground power grid projects in Hanoi is so urgent that it requires immediate implementation. To synchronously and quickly implement the underground power grid projects, people in charge should not follow the outdated perspectives of just including the power industry, but also need to call for the support and cost sharing responsibility from consumers. This paper aims at approaching the subject both from the producers and consumers’ perspectives to together sharing the cost of putting the power grid underground not only in Hanoi but other metropolitans in Vietnam as well. Field studies (including 104 families) at Hoan Kiem District, Hanoi and CBA method were applied to investigate the willingness to pay (WTP) level of consumers to share the cost with the power industry for the underground power grid projects in Hanoi. The overview of the results shows that cost for the underground power grid in Hoan Kiem District ranging from 30,000 VND/household/month to 46,000VND/household/month. On the other hand, the willingness to pay of a typical household of four people within Hoan Kiem District ranges from 17,000VND/month to 24,000VND/month, with the most favorable method of annual payment within a detailed timeline.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Learning Language Levels in Students Accurate with a History Academic Achievement History

2017 ◽  
Vol 1 (2) ◽  
pp. 137
Author(s):  
Noorlela Binti Noordin ◽  
Abdul Razaq Ahmad ◽  
Anuar Ahmad
Keyword(s):  
Academic Achievement ◽  
Statistical Inference ◽  
Quantitative Data ◽  
Quantitative Methods ◽  
Descriptive Statistics ◽  
Language Test ◽  
The Subject ◽  
The Difference ◽  
Learning Language ◽  
The Relationship

This study was aimed to evaluate the Malay proficiency among students in Form Two especially non-Malay students and its relationship to academic achievement History. To achieve the purpose of the study there are two objectives, the first is to look at the difference between mean of Malay Language test influences min of academic achievement of History subject among non-Malay students in Form Two and the second is the relationship between the level of Malay proficiency and their academic achievement for History. This study used quantitative methods, which involved 100 people of Form Two non-Malay students in one of the schools in Klang, Selangor. This study used quantitative data were analyzed using descriptive statistics and statistical inference with IBM SPSS Statistics v22 software. This study found that there was a relationship between the proficiency of Malay language among non-Malay students with achievements in the subject of History. The implications of this study are discussed in this article.

Statistical Evaluation for claims and disputes in construction contracts

2017 ◽  
Vol 5 (2) ◽  
pp. 80-96
Author(s):  
Raid Saleem Abd Ali ◽  
Nooran kanaan Yassin
Keyword(s):  
Construction Projects ◽  
Statistical Evaluation ◽  
Relative Importance ◽  
Minimum Level ◽  
Construction Contracts ◽  
Long Period ◽  
Price Schedule ◽  
Questionnaire Form ◽  
The Subject ◽  
The Cost

This research aims to diagnose and identify the causes of claims and disputes between the contractor and the employer, also review the methods used to resolve disputes in construction contracts. In order to achieve the goal of the research, scientific methodology is followed to collect information and data on the subject of claims and disputes in construction projects in Iraq through personal interviews and questionnaire form. The most important results in this research are: the price schedule contract as a kind of competitive contracts is the most important and guarantee for the completion of minimum level of claims and disputes with relative importance of (84.1), compared with the (cost plus a percentage of the cost contract) as a kind of negotiating contracts is the most relative importance of (79.6), and the turnkey contract as a kind of special contracts is the most relative importance of (74.2). The  contractor and  his agents are one of the most influence sources in occurring claims and disputes in construction contracts with relative importance of (77.4) followed by the contract documents with relative importance of (74.2) and then the employer with relative importance of (73.2). In addition to the long period of litigation and the multiplicity of veto grades are most negative when contractual disputes have resolved by it, and with relative importance of (86), followed by the large number of issues and lack of efficiency and specialty of Judges with relative importance (78.4). Finally, the direct negotiation method (relative importance of 77) is one of the most friendly settlement ways favored by conflicted parties, while the resolution of disputes and claims board (relative importance of 10) occupied the last rank in the friendly settlement ways.

The Idea of a Meaningful Synthesis of Marxist and Non-Marxist Systems of Political Economy as a Mirror of Intellectual Turmoil (About V.T. Ryazanov’s Book «Modern Political Economy: Prospects of Neo-Marxist Synthesis»)

2019 ◽  
pp. 74-98
Author(s):  
A.B. Lyubinin
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Economic Status ◽  
Economic Science ◽  
Objective Reality ◽  
Commodity Production ◽  
Subjective Assessments ◽  
The Subject ◽  
The Difference ◽  
Political Economic

Review of the monograph indicated in the subtitle V.T. Ryazanov. The reviewer is critical of the position of the author of the book, believing that it is possible and even necessary (to increase the effectiveness of General economic theory and bring it closer to practice) substantial (and not just formal-conventional) synthesis of the Marxist system of political economy with its non-Marxist systems. The article emphasizes the difference between the subject and the method of the classical, including Marxist, school of political economy with its characteristic objective perception of the subject from the neoclassical school with its reduction of objective reality to subjective assessments; this excludes their meaningful synthesis as part of a single «modern political economy». V.T. Ryazanov’s interpretation of commodity production in the economic system of «Capital» of K. Marx as a purely mental abstraction, in fact — a fiction, myth is also counter-argued. On the issue of identification of the discipline «national economy», the reviewer, unlike the author of the book, takes the position that it is a concrete economic science that does not have a political economic status.

EXPLORING THE INTERNAL STRENGTHS AND WEAKNESSES OF THE ORGANIZATION

2018 ◽  
Vol 28 (1) ◽  
pp. 73-78
Author(s):  
Venelin Terziev ◽  
Marin Georgiev
Keyword(s):  
20Th Century ◽  
Structural Changes ◽  
Cumulative Effect ◽  
Professional Culture ◽  
Social Revolution ◽  
Modern Times ◽  
The World ◽  
History Of ◽  
Scientific Technical ◽  
The Subject

The subject of this article is the genesis of the professional culture of personnel management. The last decades of the 20th century were marked by various revolutions - scientific, technical, democratic, informational, sexual, etc. Their cumulative effect has been mostly reflected in the professional revolution that shapes the professional society around the world. This social revolution has global consequences. In addition to its extensive parameters, it also has intensive ones related to the deeply-rooted structural changes in the ways of working and thinking, as well as in the forms of its social organization. The professional revolutions in the history of Modern Times stem from this theory.Employees’ awareness and accountability shall be strengthened. The leader must be able to formulate and bring closer to the employees the vision of the organization and its future goal, to which all shall aspire. He should pay attention not to the "letter" but to the "spirit" of this approach.

FUNCTIONING OF THE MENTAL DEFENSES IN THE CONDUCT OF INTERROGATION WITHIN THE CRIMINAL PROCESS

2018 ◽  
Vol 28 (6) ◽  
pp. 2161-2165
Author(s):  
Hristo Ivanov Popnikolov
Keyword(s):  
Objective Assessment ◽  
Critical Conditions ◽  
Criminal Process ◽  
External Influences ◽  
Administration Of Justice ◽  
Individual Protection ◽  
The Subject ◽  
The Individual ◽  
The Cost ◽  
Subjective Side

From the subject presented in the report it is evident that the pre-trial and the court bodies may, to some extent, be influenced both by the person of the accused and by his competence to participate in the criminal process. In this regard as an expert, the psychologist can offer invaluable assistance. Each expertise would assist all actors involved in the administration of justice on their objective assessment of the offenders, the understanding of their individual protection and the inherent self-justification during procedural actions. The involvement of psychologists in the criminal process is key to establishing the truth in the investigation, because every crime as an act has a subjective side, expressed in the psychic attitude of the perpetrator to the committed act. Establishing these psychological motives is a key point in the criminal process with a view to establishing the truth.Psychological protection stabilizes the personality in the critical conditions of counteraction, related to the elimination of the experiences of tension, anxiety, stress and frustration, leading to maximum mobilization of its resources and at the same time to their overpayment. Thus, the individual who is the subject of the process action is protected against the adverse external influences, but at the cost of a lot of effort and enormous loss of nervous-mental energy, which increases his own vulnerability instead of contributing to its reduction. The appearance and functioning of psychological protection can be significantly impeded by the interaction of the investigator with the accused. Even more complicated is the situation when it breaks the communication contact that may arise in the psychological alienation and self-isolation of the accused due to the desire to protect himself.Protective psychological dominance is a real psychic activity that investigators, investigators, investigators and judges need to take into account in order to effectively deal with their task and to overcome the resistance of the investigated persons and in a time to prove in a lawful and moral way their guilt and participation in the commitment of the crimes.

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