scholarly journals Problems of improving real estate tax in Ukraine in the context of world experience

2021 ◽  
Vol 2021 (1) ◽  
pp. 22-35
Author(s):  
Iryna HUBARIEVA ◽  
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
The State ◽  
Governing Body ◽  
Cost Approach ◽  
Advantages And Disadvantages ◽  
Body Development ◽  
The World ◽  
The Usa ◽  
The Creation

The purpose of the article is to reveal the peculiarities of real estate taxation of individuals in the countries of the world and to develop recommendations for its improvement in Ukraine. The features of taxation of real estate of individuals in the USA, Germany, Sweden, Poland, Bulgaria, Italy, France, Great Britain, Lithuania and others are presented. The advantages and disadvantages of taxation of real estate of individuals in the countries of the world are identified. Attention is focused on methods for determining the cadastral / assessed value of real estate for taxation. The necessity of reforming the system of taxation of real estate of individuals in Ukraine has been proved. The introduction of a cost approach to the appraisal of real estate in Ukraine requires a number of sequential actions: centralization of management and maintenance of the real estate cadastre in one state governing body; development of regulatory support for the creation and operation of the State cadastre of real estate, the mechanism and methods of state cadastral valuation; inventory of real estate objects with the assignment of a cadastral number; formation of the system of the State cadastre of real estate. The approaches to the establishment of tax exemptions on real estate of individuals in the countries of the world and in Ukraine have been investigated. In Ukraine, the basis for taxation of real estate of individuals should be the cadastral / assessed value of real estate with its gradual approach to the market value. The introduction of a cost approach to the appraisal of real estate in Ukraine requires: centralization of competences in one state governing body; development of regulatory support for the creation and functioning of the State cadastre of real estate, the mechanism and methods of state cadastral valuation; inventory of real estate objects with the assignment of a cadastral number; formation of the system of the State cadastre of real estate; taking into account the experience in the formation of the Land Cadastre, it is necessary to ensure the transparency of the tax on real estate of individuals through digitalization of tax services and administration processes (obtaining in electronic form a certificate of the cadastral / estimated value of property by cadastral number or postal address, paying tax for the Electronic Cabinet, having access to information on the procedure for calculating tax on each property, tax rates, the availability of benefits, debts, payment history, etc.). When levying a tax on real estate, it is necessary to assess feasibility of applying tax incentives in terms of differentiating the standard of living of the population in Ukraine in order to protect socially unprotected segments of the population. Property tax benefits for individuals should be linked to the cadastral / assessed value of the property by establishing a non-taxable minimum amount of the assessed value of the property and apply to only one residential property where the owner permanently resides.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals LOCAL MEDIA IN THE CORONA CRISIS: SIGNIFICANCE AND CHALLENGES ON THE EXAMPLE OF POŽEGA 034 PORTAL

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Ante Mandarić ◽  
Goran Matijević
Keyword(s):  
Public Health ◽  
Digital Media ◽  
Crisis Communication ◽  
The State ◽  
Public Research ◽  
The Public ◽  
Number Of Patients ◽  
Local Media ◽  
The World ◽  
The Creation

The epidemic of the disease COVID-19, in Požeština in relation to China, where it originated in other parts of Croatia, appeared somewhat later, while Požega-Slavonia County in terms of total share in relation to other counties in Croatia remained relatively well , 16th place, out of a total of 20 counties, ie a smaller number of patients was recorded. In the conditions of public health danger to the health and lives of people with expressed uncertainty, citizens around the world were flooded with numerous information, about the disease, ways of prevention, treatment that at one point threatened to turn into an infodemia, as warned by the WHO. The importance of crisis communication in such conditions is of great importance, and how governments and headquarters communicate messages about the crisis to the public, which is discussed in the first parts of the paper and points out several inconsistencies and illogicalities in the actions of the state headquarters. prohibition and permission to make recommendations contrary to the epidemiologist’s recommendations. But more important than the recommendations of headquarters and governments, today are the recommendations and news transmitted by digital media, and especially the local ones that bring news and recommendations for the area where we live. Therefore, the aim of this paper was to investigate in the central part the significance of the local 034 Portal in the Corona crisis, and its monitoring of the crisis and its impact on the public. Research through several segments, it was found that the portal maintained the level of reporting on regular events and adjusted reporting on the Crown to the conditions and situation in the county, not leading to sensationalism, concern, fear, but was a carrier of preventive activities and a good ally in the fight. against the epidemic, that is, he followed the guidelines for informing the WHO and did not contribute to the creation of an infodemia.

Multimedia-Enabled Dot Codes as Communication Aids

2021 ◽  
pp. 331-345
Author(s):  
Shigeru Ikuta ◽  
Masamichi Watanuki ◽  
Shinya Abe
Keyword(s):  
Special Needs ◽  
State Of The Art ◽  
The State ◽  
Digital Information ◽  
Two Dimensional ◽  
Basic Information ◽  
Communication Aids ◽  
Teaching Materials ◽  
The World ◽  
The Creation

Grid Onput is a set of novel two-dimensional codes comprising extremely small dots. The present authors recently developed software to overlap the dot codes on the user's designed sheet, to create a content to replay audios, to create a standalone application to replay multimedia, and to create an application to replay multimedia on iPad. Simply touching the dot codes with a speaking-pen and/or a dot-code reader enables users to directly access the corresponding digital information; a maximum of four mediums can be easily linked to each dot code icon. In collaboration with schoolteachers all over the world, one of the authors, Shigeru Ikuta, has been creating a variety of original self-made content and conducting various activities at both general and special needs schools. This chapter outlines the recent development of the state-of-the-art Grid Onput dot code technology and presents basic information regarding the creation of original teaching materials using newly developed software and the use at both general and special needs schools.

The Performance Management Fix Is In: How Practice Can Build on the Research

2015 ◽  
Vol 8 (1) ◽  
pp. 80-85 ◽  
Author(s):  
Paul E. Levy ◽  
Stanley B. Silverman ◽  
Caitlin M. Cavanaugh
Keyword(s):  
Performance Management ◽  
Organizational Psychology ◽  
The State ◽  
Science Practice ◽  
The World ◽  
Practice Gap ◽  
The Creation ◽  
Industrial And Organizational Psychology ◽  
Scientist Practitioner Model ◽  
The Way

The scientist–practitioner model of training in industrial and organizational psychology provides the foundation for the education of industrial and organizational psychologists across the world. This approach is important because, as industrial and organizational psychologists, we are responsible for both the creation and discovery of knowledge and the use or application of that knowledge. In multiple articles recently published in this journal, Pulakos and her colleagues (Pulakos, Mueller Hanson, Arad, & Moye, 2015; Pulakos & O’Leary, 2011) have argued that performance management (PM), as applied and implemented in organizations, is broken. This is not a unique take on the state of PM in organizations, as others have been arguing for many years that PM is no longer working in organizations the way that we would like it to work (Banks & Murphy, 1985; Bretz, Milkovich, & Read, 1992). Further, for many years and in many Society for Industrial and Organizational Psychology conference panels and debates in the literature, we have been inundated with discussions and conversations around the science–practice gap and around the gap being especially evident in PM.

scholarly journals As Regards the Comparison of Organizational and Normative Bases for the Development (Upgrading) of Weapons and Military Equipment Samples in the USA and Ukraine: Metrological Support

2019 ◽  
pp. 61-66
Author(s):  
V. Boyko ◽  
A. Nozhenko ◽  
Yu. Rondin ◽  
A. Merkulov
Keyword(s):  
United States ◽  
Strategic Planning ◽  
Metrological Support ◽  
The United States ◽  
Regulatory Framework ◽  
Normative Documents ◽  
Military Equipment ◽  
The World ◽  
The Usa ◽  
The Creation

The analysis of the measures to be carried out during the development (upgrading) of samples of armaments and military equipment carried out through the prism of the current order of supporting the development of armaments in Ukraine and the analysis of the process of development of armaments in the leading countries of the world on the example of the creation and procurement of weapons in the United States. The process of creation and procurement of weapons on the following issues is explored: normative documents regulating the process of creation and procurement of armaments, institutions dealing with the development of rules and regulations governing the development and procurement of weapons, strategic planning and defining the requirements for procurement of weapons, as well as the formation budget (state) applications for a year. Based on the comparison of the organizational and regulatory framework for the development (upgrading) of weapons in the United States and Ukraine, the main problem issues that need to be solved in our country are identified in order to improve the process of supporting the development (modernization) of weapons and military equipment, in particular in the field of metrological support.

scholarly journals The Dacians, The Wolf Warriors

2017 ◽  
Vol 23 (2) ◽  
pp. 367-373
Author(s):  
Mădălina Strechie
Keyword(s):  
The State ◽  
Ancient World ◽  
Roman Army ◽  
Art Of War ◽  
The World ◽  
The Creation ◽  
The Military ◽  
The Art Of War

Abstract The Dacians, a very important Indo-European people of the ancient world, were, like all Indo-European peoples, highly trained in the art of war. The legends of the ancient world placed the worship of Ares/Mars, the god of war, in the world of the Thracians, the Dacians being the most important of the Thracians, by the creation of a state and by their remarkable civilization, where war generated rank. The Dacian leaders, military aristocrats, Tarabostes are similar to the Bharathi of the Aryans, therefore the accounts of Herodotus, the father of history, who called the Thracians (including the Dacians, the northern Thracians), “the most important of the Indo-Europeans, after the race of the Indians” (i.e. the Persians and the Aryans, their relatives), also have a military meaning. The totemic symbol of the wolf was much present in Europe, especially with Indo-European peoples, like the Spartans, the aristocrats of war, but mostly with the Romans, the gendarmes of the ancient world. But the Dacians honoured this majestic animal above all, not only as a symbol of the state, but also, apparently, as their eponym. As warriors, the Dacians lay under the sign of the wolf, their battle flag, and acted like real wolves against their enemies, whether they were Celts, during the reign of Burebista, or Romans, during the reign of Decebalus. The Dacians made history in the military art, being perfectly integrated, after the Roman conquest, in the largest and best trained army of the ancient world, the Roman army. Moreover, the wolf warriors, mastering the equestrian art, were a success in the special, though auxiliary troops of the famous equites singulares in the Roman army. If the Romans were the eagles of war, the Dacians were its wolves, these two symbols best illustrating the military art of all times.

Towards the Creation of Strong Brand Image of Waqf Institutions

2020 ◽  
pp. 56-71
Author(s):  
Shafiu Ibrahim Abdullahi
Keyword(s):  
Literature Review ◽  
Critical Analysis ◽  
Management Practices ◽  
Brand Image ◽  
The State ◽  
Muslim World ◽  
Modern World ◽  
The World ◽  
The Creation

Studies have been conducted focusing on the role of trust, integrity, and reputation on the image and reputations of Islamic charities. But, these are not the only challenges faced by contemporary Waqf. While the world outside the Waqf institutions has changed, Awqaf are stuck in centuries-old procedures and management practices. This must change for Awqaf to be up to the challenges of modern world. This work focuses on proposing a mechanism that explains how possible it is for Awqaf to improve their image given their unique features and environment. The process through which Waqf improves its relationship with stakeholders such as donors, beneficiaries, and government is as important as other aspects of Waqf operation that have been traditionally covered by scholars. The methodology followed for conducting this work is mainly literature review and critical analysis of the state of Waqf in the Muslim world. Thus, the work is a deductive analysis in Islamic economics and marketing, borrowing from Islamic and conventional fields of marketing and branding.

ECONOMIC ESSENCE AND ROLE OF PROPERTY TAXES IN UKRAINE

2021 ◽  
pp. 201-209
Author(s):  
Volodymyr DMYTRIV
Keyword(s):  
Real Estate ◽  
Property Tax ◽  
Developed Countries ◽  
Property Taxes ◽  
Tax Rates ◽  
Advantages And Disadvantages ◽  
Property Taxation ◽  
Democratic State ◽  
State And Local ◽  
Taxation System

Introduction. The development of local self-government is one of the important prerequisites for the formation of a democratic state. Effective activity of local self-government bodies is impossible without a sufficient amount of financial resources, which are formed at the expense of the local budget’s own tax revenues. The local taxes and fees are the basis of financial independence of local authorities in the most developed countries of the world, the main among which are considered property taxes. The formation and development of national tax systems takes longer in the most developed countries than in Ukraine, which in its turn, affects the quality of tax legislation and as a consequence is accompanied by a misunderstanding on the part of society’s tax innovations. The construction of the taxation system should be based on the citizens’ awareness of the fiscal importance of property taxes in the formation of the revenue side of the state and local budgets. The purpose of the article is to determine the features of the collection of property taxes in Ukraine, research their role in the formation of the revenue side of local budgets and to outline areas for improving property taxes in Ukraine using foreign experience. Results. The general features of the evolution of the property taxation system are considered. It is argued that a key element of the real estate taxation mechanism if the procedure for determining the tax base, which is mostly the valuation of the object. It is necessary to review property tax rates, conduct an inventory and ensure the full functioning of the system of mass registration of real estate, introduce a correction factor to take into account historical, territorial and other characteristics of real estate, increase tax literacy and tax culture of the population. Prospects. The attention will be paid to the differentiation of property tax rates, the feasibility of introducing preferential taxation, the advantages and disadvantages of property taxation and more in further research,.

scholarly journals DEFENSE FINANCING FEATURES WITHIN THE CONTEXT OF THE NEW CHALLENGES

2020 ◽  
pp. 163-169
Author(s):  
OKSANA CHEBERYAKO ◽  
VIKTOR KOLESNYK ◽  
ALINA GAIDUCHENKO
Keyword(s):  
Armed Forces ◽  
World Politics ◽  
The State ◽  
International Standards ◽  
Military Force ◽  
The Third ◽  
The World ◽  
Third Millennium ◽  
The Usa ◽  
New Challenges

The beginning of the third millennium was marked by the desire of the leader countries (USA, China, and Russia) to geopolitical, geostrategic and geo-economic redistribution of spheres of influence. The collapse of the USSR, the dissolution of the Warsaw Pact Organization, the end of the Cold War did not bring the world closer to stability and security. Military force capabilities continue to be considered as one of the most powerful factors in world politics. Proof of this is the intensification of the struggle of the world›s superpowers for regional and global leadership, control over oil, gas and energy flows. It is worth mentioning the Transnistrian conflict, Russia-Led wars in South Ossetia and Abkhazia, the Russian-Georgian war in August 2008, the civil war in Syria, the intensification of Islamic extremism within the ISIS, Russia›s annexation of Crimea, the hybrid war unleashed and continues to wage by the Russian Federation against Ukraine. In this connection, it is becoming increasingly important to provide corresponding levels for the defense budget funding. Thus, the study of the peculiarities of defense financing in Ukraine and powerful military superpowers is of considerable scientific, practical and political interest. Comparing the defense expenditures of different countries makes it possible to identify key problem issues in the defense financing of Ukraine and bring the corresponding costs to international standards. This indicator is one of the most important criteria that characterize the state›s desire for development, relevant combat readiness of the armed forces and other military forces in the face of new challenges. The last years of the previous century were characterized by global geopolitical changes and growing contradictions, which resulted in: the transformation of the bipolar model (USA - USSR) into a multipolar (powerful military superpowers - the USA, Russia, China, Saudi Arabia, France, Japan, Germany, India, Brazil)); globalization of world economic processes; erosion through «hybrid wars», which are a new kind of global confrontation in today›s destabilized international security environment, the facets of the division between war and peace. The availability of weapons of mass destruction and high-precision weapons in the third millennium, the growth of their capacity, the complexity of military equipment and combat assets, the use of new methods and means of warfare have led to significant changes in the functions and tasks of the armed forces, increasing their number and government spending on defense purposes. Today there are about 200 armies in the world with a total number of 24-25 million people (about 0.4% of the world›s population) (Military..., 2002). The state of the troops of any state must correspond to its economic capabilities and at the same time ensure the implementation of national security tasks.

scholarly journals The Paradigm of Circular Economy in the Conditions of Ukraine

2021 ◽  
Vol 2 (517) ◽  
pp. 13-20
Author(s):  
M. O. Varfolomieiev ◽  
Keyword(s):  
Circular Economy ◽  
Raw Materials ◽  
State Level ◽  
Waste Recycling ◽  
The State ◽  
Business And Society ◽  
Scientific Publications ◽  
Advantages And Disadvantages ◽  
Short Period ◽  
The World

The article is concerned with the topical issues of present – the principles and foundations of introduction of circular economy (CE). The article emphasizes that, despite the fact that the issue of introducing circular economy has already been widely covered in the scientific publications by domestic and foreign scholars, any strategy for the practical introduction of circular economy at the State level has not yet been formed. Thus, the publication is aimed at studying the key aspects and prerequisites for the introduction of circular economy within the Ukrainian terms. In accordance with this aim, the advantages and disadvantages of the introduction of circular economy in the world aspect are analyzed. The advantages of the introduction of circular economy include the following issues: profitability growth; reduction of greenhouse gas emissions; creation of new jobs. Among the shortcomings of the introduction of circular economy, the publication distinguishes the following: level of complexity of the promotion of systemic changes; economic fluctuations (CE may be non-profit in a short period of time); unsuitable markets (lack of necessary raw materials and infrastructure, competition, knowledge); imperfect regulation (imperfect legislation and/or its implementing); social factors (lack of knowledge and skills related to circular economy); insufficient control over waste sorting; level of financing (both on the part of the State treasury and business). Summing up the advantages and disadvantages of the introduction of circular economy, it is emphasized that, in the terms of CE, the most important value is not being attached to material flows or waste, but to much more sufficient methods, such as maintenance, reuse and recycling of equipment. Also, the research pays considerable attention to the instruments of circular economy and the prerequisites for their application. In addition, each of the above mentioned instruments is considered in the aspect of practical use and analyzed upon existing in the world examples. Thus, among the instruments for the introduction of circular economy, the author highlights: Design of thinking of the future; Virtualization and sharing; Product as a service; Reuse in production; Reuse in consumption; Industrial symbiousness and processing of production waste; Recycling. Special attention in the article is given to the problems of introducing circular economy in Ukraine and ways to solve them. Thus, the research has consistently revealed the problems and ways to solve them at the level of government, business, and society.

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