scholarly journals Justification of the expenditure of using the concept of tax expenditure in the preferential policy

2021 ◽  
Vol 2021 (8) ◽  
pp. 7-23
Author(s):  
Tetiana IEFYMENKO ◽  
◽  
Yurij IVANOV ◽  
Oleksii NAIDENKO ◽  
◽  
...  
Keyword(s):  
Basic Structure ◽  
Budget Process ◽  
Tax Expenditures ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Tax Legislation ◽  
Tax Expenditure ◽  
Tax Benefits ◽  
Definition Of ◽  
Method Of Assessment

The article theoretically substantiates the feasibility of implementing the concept of tax expenditures in Ukraine. It is proved that one of the problems of the economy is an unreasonable approach to the application of tax benefits, which leads to a significant budget deficit in Ukraine. The losses of EU budgets by the method of lost budget revenues are analyzed. The historical experience of realization of the concept of tax expenses is generalized. The requirements are highlighted and the main approaches to the basic structure of taxes are described. The foreign experience of determining the basic structure of taxes, the method of estimating tax expenditures and the method of accounting for tax expenditures are generalized. Based on the study of foreign experience, it is proposed to implement the concept of tax expenditures in Ukraine at the following stages: improvement of tax legislation; providing a legislative definition of the concept of "tax costs"; systematization of all expenses that will be included in tax expenses; choice of methods of collecting and analyzing information on tax expenditures; substantiation of the method of assessment and accounting of tax expenses; determining the order of reporting on tax expenditures; assessment of the effectiveness of tax expenditure management; application of evaluation results in the budget process. Signs of classification of tax expenses are singled out. It is proved that the main method of estimating tax expenditures is the method of lost budget revenues. The advantages and disadvantages of methods of accounting for tax expenditures are summarized. The models of reporting on tax expenditures are described. Groups of criteria for the effectiveness of tax expenditures are identified. The positive and negative sides of the concept of tax expenditures are substantiated.

Mission of the Territory: How to Develop It and is it Needed at All?

2020 ◽  
Vol 144 ◽  
pp. 126-135
Author(s):  
Anna A. Voloshinskaya ◽  
Keyword(s):  
Economic Development ◽  
Content Analysis ◽  
Mission Statement ◽  
External Environment ◽  
Point Of View ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Socio Economic Development ◽  
Definition Of ◽  
Practical Recommendations

There is no generally accepted definition of a territory’s mission either in Russia or abroad. So is it worth including a mission in the strategy of socio-economic development of a territory and what definition of the mission is better to choose? To answer these questions, a content analysis of Russian and foreign definitions of the territory's mission has been carried out, from which common units of meaning were identified. It was established that a number of semantic units in definitions of the territory's mission and the mission of organization coincide. However, from the point of view of the mission statement, there are a number of significant differences between a territory and an organization, which makes some definitions of the territory’s mission hardly applicable in practice. Conclusion is made: it is better to define the territory's mission through its role in the external environment, functions and unique features of the territory. The article examines advantages and disadvantages of alternative options: not to develop a mission at all or to develop it in a purely formal way. Practical recommendations on developing a territory mission, examples from Russian and foreign experience are given.

scholarly journals When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform

2021 ◽  
Vol 13 (20) ◽  
pp. 11269
Author(s):  
Sugey de Jesús López Pérez ◽  
Xavier Vence
Keyword(s):  
Structural Changes ◽  
Carbon Tax ◽  
Environmental Tax ◽  
Tax Expenditures ◽  
Environmental Orientation ◽  
Green Tax Reform ◽  
Tax Revenues ◽  
Tax Expenditure ◽  
Tax Benefits ◽  
Environmental Measures

This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the databases of the CIAT and the Mexican SHCP. A critical analysis addresses the weak environmental function of environment-related taxes (IEPS, ISAN…), as well as the late implementation and reduced impact of the carbon and pesticide taxes introduced in 2014. The evolution of tax incentives and expenditure is thoroughly examined by examining both environmental measures, which have evolved positively but within a very reduced level, and the most prevalent tax expenditure measures, with harmful impacts to the environment. Based on the results obtained, long-term structural changes in the Mexican tax system are suggested. As for the short to medium term, profound changes in tax expenditure are proposed to eliminate of those tax benefits harmful to the environment, introduce of tax benefits for circular activities (e.g., repairing, reusing and remanufacturing) and broaden the carbon tax base and rates. The conclusions include recommendations for moving towards a systemic green tax reform that assists the transformation towards a sustainable economy.

TAX RISKS WHEN DOING BUSINESS IN RUSSIA

2021 ◽  
pp. 31-43
Author(s):  
Nikolay Z. Zotikov
Keyword(s):  
Russian Federation ◽  
Optimization Methods ◽  
Tax Legislation ◽  
Doing Business ◽  
Pricing Rules ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Definition Of ◽  
Control Work

The tax legislation does not contain a clear definition of the term "tax risks". Setting up and expanding a private business is not an easy task. Apart from the idea and a great desire to do business, financial resources are necessary, the investment of which does not always bring benefits. Risks in doing business are on the watch for any entrepreneur, not only a beginner, but that who has been running his business for more than a year as well. When finances are invested in any business, the risk is always present. The causes for tax risks uprising may be: frequently changing tax legislation, in connection with which the business does not have time to master the changing rules of the game in time; failure (late) execution of fiscal liabilities in the manner and time limits provided for by the Tax Code of the Russian Federation; work with unscrupulous partners; transactions between related parties (violation of pricing rules for these transactions); minimizing taxes by applying optimization methods not provided for by the Tax Code of the Russian Federation. Tax risks exist not only for taxpayers, but for the state as well, which is associated with a possible decrease in tax revenues, which are the financial component of the budget. The article provides a classification of risks, factors that cause tax risks in an organization. The level of risk remains high when working with counterparties, and therefore, despite the adoption of Article 54.1 of the Tax Code of the Russian Federation, which replaced the concept of obtaining unjustified tax benefits, the importance of caution and prudence in choosing a counterparty does not become weaker. The author presents the key performance indicators of the control work carried out by the tax authorities for 2016–2019.

scholarly journals Improvement of methodological base on identification of tax expenditures

2020 ◽  
pp. 23-37
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova
Keyword(s):  
Russian Federation ◽  
Theoretical Perspective ◽  
Practical Importance ◽  
Budget Process ◽  
Tax Expenditures ◽  
Tax Incentive ◽  
Tax Expenditure ◽  
The Russian Federation ◽  
Scientific Practical

The concept of tax expenditure is gradually being implemented into the budget process in the Russian Federation, which justifies the relevance of this research. Russia uses the legislative approach towards identification of tax spending, which has a weak theoretical-methodological base. There is currently no precise criterion for allocation of tax expenditures, while the definition formulated by the Article 6 of the Budgetary Code of the Russian Federation further complicates their identification. Thus, there is an objective need for development of more comprehensive approach towards identification of tax expenditures from the theoretical perspective. The study of foreign practice allowed concluding that qualification of the tax norm, as a tax expenditure is a rather debatable question. The novelty and scientific-practical importance of the conducted research consists in the proposed interpretation of tax expenditures and tax incentives, which reflects their main attribute consisting in divergence from the fundamental principles of taxation, and ensures accord with the concepts used in the budgetary legislation. The authors develop an algorithm for identifying tax expenditures, based on solution of the task on determination of adherence of the content of tax norm to the key elements of the mechanism of functionality of a tax incentive.

Historical Experience of Criminalization: to the Centenary of the Guiding Principles on Criminal Law of the RSFSR

2019 ◽  
pp. 31-35
Author(s):  
Ivan Kozachenko
Keyword(s):  
Criminal Law ◽  
Criminal Code ◽  
Historical Experience ◽  
Law System ◽  
Political Situation ◽  
Historical Method ◽  
Advantages And Disadvantages ◽  
Concept Planning ◽  
Guiding Principles ◽  
Definition Of

The creation of the Guiding Principles on the Criminal Law of the RSFSR of 1919 is studied taking into account extremely complicated internal and external political situation in the country at the beginning of the twentieth century. Using the methods of analysis, synthesis, as well as comparative and historical method, the author determines the significance of the Guiding Principles in the law system of the young Soviet state. Some key norms of the document are examined. In particular, the definition of criminal law is analyzed and its advantages and disadvantages are identified. It is noted that the definition of a crime was formulated too broadly, and more significant steps in criminalization of different acts were made with the adoption of the RSFSR Criminal Code of 1922. It is indicated which persons were not punished according to the Guidelines. Attention is drawn to the way in which such a method of protection as necessary defense was set forth in this act. The Guiding Principles are not without certain disadvantages: for example, the institution of complicity is not sufficiently disclosed, there is lexical redundancy in the definition of the concept «planning the offence». However, the discrepancies between the main provisions covered in the Guidelines are explainable and excusable, taking into account the historical situation at the time of their adoption. The analyzed document became the basis for Russian criminal law, and some of its provisions are still relevant.

scholarly journals Validity of the Gender Dysphoria diagnosis and incidence trends in Sweden: a nationwide register study

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Malin Indremo ◽  
Richard White ◽  
Thomas Frisell ◽  
Sven Cnattingius ◽  
Alkistis Skalkidou ◽  
...  
Keyword(s):  
Gender Dysphoria ◽  
Age Groups ◽  
Medical Intervention ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Incidence Trends ◽  
Interaction Terms ◽  
Definition Of ◽  
The Individual ◽  
Nationwide Register Study

AbstractThe aim of this study was to examine the validity of the Gender Dysphoria (GD) diagnoses in the Swedish National Patient Register (NPR), to discuss different register-based definitions of GD and to investigate incidence trends. We collected data on all individuals with registered GD diagnoses between 2001 and 2016 as well as data on the coverage in the NPR. We regarded gender confirming medical intervention (GCMI) as one proxy for a clinically valid diagnosis and calculated the positive predictive value (PPV) for receiving GCMI for increasing number of registered GD diagnoses. We assessed crude and coverage-adjusted time trends of GD during 2004–2015 with a Poisson regression, using assigned sex and age as interaction terms. The PPV for receiving GCMI was 68% for ≥ 1 and 79% for ≥ 4 GD-diagnoses. The incidence of GD was on average 35% higher with the definition of ≥ 1 compared to the definition of ≥ 4 diagnoses. The incidence of GD, defined as ≥ 4 diagnoses increased significantly during the study period and mostly in the age categories 10–17 and 18–30 years, even after adjusting for register coverage. We concluded that the validity of a single ICD code denoting clinical GD in the Swedish NPR can be questioned. For future research, we propose to carefully weight the advantages and disadvantages of different register-based definitions according to the individual study’s needs, the time periods involved and the age-groups under study.

scholarly journals The Role of Consumer Autonomy in Developing Sustainable AI: A Conceptual Framework

2021 ◽  
Vol 13 (4) ◽  
pp. 2332
Author(s):  
Lena Bjørlo ◽  
Øystein Moen ◽  
Mark Pasquine
Keyword(s):  
Decision Making ◽  
Decision Aids ◽  
Privacy Regulation ◽  
Advantages And Disadvantages ◽  
Fundamental Significance ◽  
Research Gap ◽  
Online Decision Making ◽  
Definition Of ◽  
Consumer Autonomy

Artificial intelligence (AI)-based decision aids are increasingly employed by businesses to assist consumers’ decision-making. Personalized content based on consumers’ data brings benefits for both consumers and businesses, i.e., with regards to more relevant content. However, this practice simultaneously enables increased possibilities for exerting hidden interference and manipulation on consumers, reducing consumer autonomy. We argue that due to this, consumer autonomy represents a resource at the risk of depletion and requiring protection, due to its fundamental significance for a democratic society. By balancing advantages and disadvantages of increased influence by AI, this paper addresses an important research gap and explores the essential challenges related to the use of AI for consumers’ decision-making and autonomy, grounded in extant literature. We offer a constructive, rather than optimistic or pessimistic, outlook on AI. Hereunder, we present propositions suggesting how these problems may be alleviated, and how consumer autonomy may be protected. These propositions constitute the fundament for a framework regarding the development of sustainable AI, in the context of online decision-making. We argue that notions of transparency, complementarity, and privacy regulation are vital for increasing consumer autonomy and promoting sustainable AI. Lastly, the paper offers a definition of sustainable AI within the contextual boundaries of online decision-making. Altogether, we position this paper as a contribution to the discussion of development towards a more socially sustainable and ethical use of AI.

Forestry Working Groups/Groupes du travail

1989 ◽  
Vol 65 (3) ◽  
pp. 220-224
Author(s):  
J. J. E. Dosne
Keyword(s):  
Developing Countries ◽  
Natural Resources ◽  
Burkina Faso ◽  
New Caledonia ◽  
International Organisations ◽  
Tropical Forestry ◽  
Advantages And Disadvantages ◽  
Working Groups ◽  
Increasing Demand ◽  
Definition Of

The advantages and disadvantages of working in developing countries are reviewed. The definition of a developing country and the aid it receives from Canada are analysed. Projects in these countries do not harm the Canadian industry. The development of natural resources is a priority of international organisations, after health, sanitation and education. Organisations interested in this development are listed. A few notes of forestry projects in Turkey, Jamaica, Honduras, Burkina Faso, Haiti, Costa Rica are enclosed; as well as an ideal project in New Caledonia where they have assumed their own responsibility. A message: all Canadian faculties of forestry, should give a few courses on tropical forestry because of its need and the increasing demand for Canadian foresters in this field. All who have worked overseas agree that there is a certain satisfaction in having contributed to the advancement of developing countries.

scholarly journals Establishing a Comprehensive English Teaching Pattern Combining the Communicative Teaching Method and the Grammar-Translation Method

2011 ◽  
Vol 4 (1) ◽  
pp. 76 ◽  
Author(s):  
Na Kong
Keyword(s):  
Teaching Methods ◽  
Teaching Method ◽  
New Method ◽  
Translation Method ◽  
English Teaching ◽  
Advantages And Disadvantages ◽  
Grammar Translation Method ◽  
Teaching Pattern ◽  
Definition Of ◽  
Communicative Teaching

Based on the current contradiction between the grammar-translation method and the communicative teaching method in English teaching, this paper, starting with clarifying the task of comprehensive English as well as the definition of the two teaching methods, objectively analyzes their advantages and disadvantages and proposes establishing a new method by fusing them with an elaboration on the reasonability of combining them in the practical teaching of comprehensive English with their complementary advantages.

The basic structure, typology, functions, revenues and expenditure of the tertiary sector in the U.S.

2021 ◽  
pp. 99
Author(s):  
Alexey Shlihter
Keyword(s):  
Public Goods ◽  
Basic Structure ◽  
The State ◽  
Tertiary Sector ◽  
Definition Of ◽  
Local Levels ◽  
The U.S ◽  
Self Organizing

The article attempts to present the multifaceted world of the American tertiary sector; explains the need for using non-market instruments in order to provide public goods; clarifies relations and connections of the tertiary sector organizations with the state and business. The definition of the tertiary sector as forming a horizontal multidimensional, multi-vector, growing and self-organizing system of naturally developing relations between people is given. The system is seen as a collection of communities emerging and functioning at the national and local levels, with one of their main tasks being to provide people with the opportunity to communicate and make important decisions, based on similar practical and spiritual interests.

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