Evolution of Spanish tax policy (1975-2021)

2021 ◽  
pp. 619-633
Author(s):  
Galina Nikolaevna Ponedelko
Keyword(s):  
Tax Policy ◽  
Negative Consequences ◽  
Ruling Class ◽  
Tax System ◽  
Economic Relations ◽  
Second Stage ◽  
Tax Legislation ◽  
Managerial Decisions ◽  
Democratic Principle ◽  
Two Stages

The article considers the evolution of the Spanish tax system during the most important period of its historical development: the transition from Francoism to democracy. As the main economic function of the state, the tax system traditionally reflects its social structure, the nature of economic relations and managerial decisions of the ruling class, fundamental processes of social development. Unlike most European countries, the tax policy of the Spanish state until the last quarter of the 20th century was characterised by extreme anachronism, due to the long existence of Franco’s political system. Spain entered the path of democracy and europeanization of the Franco tax legislation only in the second half of the 70s, having gone through two stages of its modification: from state dirigism to neoliberal model. The main goal of the first stage was declared to achieve a fairer redistribution of the tax burden and narrowing the gap in the level of taxation between the most and the poorest strata of the population in accordance with the democratic principle "who receives the most income pays more to the budget". In the course of the second stage of tax reform the emphasis was done on stimulating business, its innovative, foreign economic and competitive potential, curtailing the functions of the Welfare state. Pandemic Covid-19 sums up the negative consequences of the neoliberal policy, largely due to the existing tax model. Its serious modification is the main direction in the complex of socioeconomic reforms of the Spanish government for the coming years.

scholarly journals THE EFFECT OF DECENTRALIZATION OF TAX POLICY ON DEVELOPMENT OF UKRAINE

2018 ◽  
Vol 64 ◽  
Author(s):  
A.V. Kovalenko
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
Tax Legislation ◽  
Financial Condition ◽  
Constant Change ◽  
The World ◽  
Local Budget ◽  
Decentralization Reform

The article analyzes the change in the development of decentralization in the world. Highlighted its problems and species. Analyzed the activity of local budgets of Ukraine. They found that decentralization reform increased local budget revenues. Such a result enables to develop the regions of the country. They analyzed taxes that could improve the financial condition of enterprises. Thus, the tax on withdrawn capital will be able to increase profits for enterprises, optimize the work of the tax service and simplify the accounting of taxes for accountants. Highlighted the main problems of the tax system. The constant change of the tax code makes it more difficult for perception. Also, due to constant changes, the tax code is not accurate and has many loopholes for tax evasion. Therefore, the simplification of tax legislation will make it more workable.

Tax system: features of conceptual apparatus

2021 ◽  
pp. 80-84
Author(s):  
Artem Kotenko
Keyword(s):  
Legal Regulation ◽  
Main Body ◽  
Negative Consequences ◽  
Tax System ◽  
Local Taxes ◽  
Conceptual Apparatus ◽  
Tax Legislation ◽  
Definition Of ◽  
The Military ◽  
Practical Nature

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees. That is, at the level of the Constitution of Ukraine, the system of taxation and taxes and fees are divided. And there remains space for considerations, which is meant both by the tax system and by taxes and fees. Analysis of recent research. The tax system is a fundamental category of tax law. Various aspects of the tax system have been studied by many scientists. Here it should be noted D. Getmantsev, M. Kucheryavenko, N. Pryshva and others. Among the latest comprehensive legal studies of the tax system should be noted the dissertation of O. Barin "Legal foundations of the tax system of Ukraine: current state, basic elements, principles". The purpose of the article is to study the content and conceptual apparatus of the tax system. Article’s main body. The article is devoted to the peculiarities of the conceptual apparatus used in determining the tax system of Ukraine. The definition of the tax system as a set of national and local taxes and fees in the procedure established by the Tax Code of Ukraine leaves a number of issues of both theoretical and practical nature. Attention is focused on the fact that there is no military fee in the list of state taxes and fees fixed in Article 9 of the TC of Ukraine [9]. It is not clear for what reasons the regulation of its payment is carried out by p. 16-1 of subdivision 10 Section XX of the Tax Code of Ukraine [9]. With this approach, there is a situation when the military fee in the tax system of Ukraine seems not to have. Although the military fee is actually paid. We can’t mention that the name of this tax payment does not correspond to the provisions of clauses 6.1 and 6.2 of Article 6 of the TC of Ukraine [9], where the definition of tax and fee is provided. According to its legal mechanism, the military tax fee, because the main feature of the fee - individual repayment - is absent. That is, the military payer does not receive individual special benefits. Conclusions. The conceptual apparatus used in the Tax Code of Ukraine in determining the tax system of Ukraine has a number of contradictions. The case here is not only in legal technique. The lawmaker's approach to determining the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine leaves a number of issues of both theoretical and practical nature. This attitude to the fundamental principles of legal regulation of the tax sphere can have negative consequences for both taxpayers and budgets of different levels. Bringing the conceptual apparatus into logical compliance will be able to lay down the necessary guarantees of compliance with the rights of taxpayers and will be able to ensure stable receipt of taxes and fees to budgets.

scholarly journals ADAPTABILITY DYNAMICS OF MEN AND WOMEN WHO EXPERIENCE LIFE-CHANGING EVENTS IN THE PROCESS OF PSYCHOLOGICAL CORRECTION

2021 ◽  
pp. 170-180
Author(s):  
Ирина Александровна Ральникова
Keyword(s):  
Psychological Help ◽  
Negative Consequences ◽  
Behavioral Regulation ◽  
Communicative Skills ◽  
Professional Psychological Help ◽  
Second Stage ◽  
Adaptive Models ◽  
Resistance To Stress ◽  
Two Stages

Исследована проблема адаптивности личности к изменившимся условиям жизни вследствие переломных событий. Измерены такие показатели адаптивности, как «поведенческая регуляция», «коммуникативные способности», «моральная нормативность». Индикаторами адаптивности выступили «сопротивляемость стрессу», «депрессивные состояния», «тревога», «копинги». В качестве способа активизации адаптивности реализована программа психологической коррекции. В исследовании приняли участие две группы респондентов. Одна группа – в долгосрочной программе психологической коррекции, представители другой предпочли справляться с последствиями переломных жизненных событий без профессиональной психологической помощи. Психодиагностические процедуры осуществлялись в обеих группах в два этапа. На первом этапе в каждой группе была проведена диагностика адаптивности и индикаторов адаптивности. Второй этап психодиагностических замеров осуществлялся после того, как участники психокоррекционной программы завершили свою работу. Динамика адаптивности фиксировалась посредством сопоставления результатов замеров первого и второго этапа друг с другом в каждой из групп. Установлено, что в результате психокоррекционной работы происходит формирование новых адаптивных моделей функционирования человека, столкнувшегося с переломным событием. Снижается уровень тревоги и тяжесть депрессивных состояний, растет личностный адаптационный потенциал и сопротивляемость стрессу, активируются конструктивные способы совладающего поведения. Выявлен психологический феномен разнополюсной взаимосвязи адаптивности мужчин и женщин, переживающих последствия переломных событий, с их нервно-психической устойчивостью, депрессивными тенденциями и тревогой. В процессе психокоррекционной работы формируется установка на активное преодоление переломных событий и совладание с их негативными последствиями, активизируются стратегии проактивного копинга, направленные на активное целеполагание, привлечение социальных ресурсов для получения поддержки и разрешения сложившихся проблемных жизненных ситуаций. The problem of the individual’s adaptability to the changed life conditions as a result of the life-changing events is considered in the article. The measures of adaptability are the following: “behavioral regulation”, “communicative skills”, “moral normativity”. The indicators of adaptability are “resistance to stress”, “depression”, “anxiety”, “copings”. As a way to activate adaptability the programme of psychological correction is actualized. Two groups of respondents took part in the study. Representatives of one group participated in a long-term psychological correction programme. Representatives of another group preferred to cope with the consequences of life-changing events without professional psychological help. Psychodiagnostic procedures was put into practice in both groups in two stages. At the first stage each group was diagnosed on adaptability and indicators of adaptability. The second stage of psychodiagnostic measurements was in each group after the respondents of psychocorrection programme completed their work. The dynamics of adaptability was recorded by comparing the results of the first and second stage measurements in each group. It is established that as a result of psychocorrection new adaptive models of person’s functioning who faced a life-changing event are formed. The level of anxiety and severity of depressive states decreases, the personal adaptive potential and resistence to stress increases, constructive ways of coping behaviour are activated. The psychological phenomenon of the multipolar connection between men’s and women’s adaptability experiencing the consequences of life-changing events with their neuropsychiatric stability, depressive tendencies and anxiety is found. In the process of psychocorrection work, an attitude is formed to actively overcome critical events and cope with their negative consequences, proactive coping strategies are activated, aimed at active goal-setting, attracting social resources to receive support and resolve existing problematic life situations.

Forty Years of Tax Law in Israel

1990 ◽  
Vol 24 (3-4) ◽  
pp. 738-785 ◽  
Author(s):  
Aharon Yoran
Keyword(s):  
Tax Policy ◽  
Case Law ◽  
Tax Law ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Bases

In order to determine what major developments have taken place in tax law in Israel over the last 40 years, it is first necessary to formulate criteria with which to estimate the importance or centrality of changes in tax legislation. The emphasis here is on legal developments (in legislation and case law) rather than on changes in the tax system and tax policy. In the field of taxation, legal, economic and social questions are, however, interlinked; and it is moreover, a legal tool — legislation — that determines the tax system and its composition of various tax bases.

Altered Fine Structure of B Lymphocytes Correlated with Defective Terminal Differentiation

1973 ◽  
Vol 31 ◽  
pp. 386-387
Author(s):  
Dale E. Bockman ◽  
L. Y. Frank Wu ◽  
Alexander R. Lawton ◽  
Max D. Cooper
Keyword(s):  
Immune Deficiency ◽  
B Lymphocytes ◽  
Plasma Cells ◽  
Present Report ◽  
Specific Antigen ◽  
Terminal Differentiation ◽  
Second Stage ◽  
Two Stages ◽  
Deficiency Diseases ◽  
Cell Line Generation

B-lymphocytes normally synthesize small amounts of immunoglobulin, some of which is incorporated into the cell membrane where it serves as receptor of antigen. These cells, on contact with specific antigen, proliferate and differentiate to plasma cells which synthesize and secrete large quantities of immunoglobulin. The two stages of differentiation of this cell line (generation of B-lymphocytes and antigen-driven maturation to plasma cells) are clearly separable during ontogeny and in some immune deficiency diseases. The present report describes morphologic aberrations of B-lymphocytes in two diseases in which second stage differentiation is defective.

Distributed Entropy Energy-Efficient Clustering algorithm for cluster head selection (DEEEC)

2020 ◽  
Vol 39 (6) ◽  
pp. 8139-8147
Author(s):  
Ranganathan Arun ◽  
Rangaswamy Balamurugan
Keyword(s):  
Energy Efficient ◽  
Clustering Algorithm ◽  
Cluster Head ◽  
Residual Energy ◽  
Energy Utilization ◽  
Sensor Nodes ◽  
Second Stage ◽  
Energy Efficient Clustering ◽  
Two Stages ◽  
Ch Selection

In Wireless Sensor Networks (WSN) the energy of Sensor nodes is not certainly sufficient. In order to optimize the endurance of WSN, it is essential to minimize the utilization of energy. Head of group or Cluster Head (CH) is an eminent method to develop the endurance of WSN that aggregates the WSN with higher energy. CH for intra-cluster and inter-cluster communication becomes dependent. For complete, in WSN, the Energy level of CH extends its life of cluster. While evolving cluster algorithms, the complicated job is to identify the energy utilization amount of heterogeneous WSNs. Based on Chaotic Firefly Algorithm CH (CFACH) selection, the formulated work is named “Novel Distributed Entropy Energy-Efficient Clustering Algorithm”, in short, DEEEC for HWSNs. The formulated DEEEC Algorithm, which is a CH, has two main stages. In the first stage, the identification of temporary CHs along with its entropy value is found using the correlative measure of residual and original energy. Along with this, in the clustering algorithm, the rotating epoch and its entropy value must be predicted automatically by its sensor nodes. In the second stage, if any member in the cluster having larger residual energy, shall modify the temporary CHs in the direction of the deciding set. The target of the nodes with large energy has the probability to be CHs which is determined by the above two stages meant for CH selection. The MATLAB is required to simulate the DEEEC Algorithm. The simulated results of the formulated DEEEC Algorithm produce good results with respect to the energy and increased lifetime when it is correlated with the current traditional clustering protocols being used in the Heterogeneous WSNs.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Analisis Kebutuhan Petunjuk Praktikum Berbasis Keterampilan Proses Sains untuk Mencapai Kemampuan Merancang Eksperimen

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Fitriah Khoirunnisa ◽  
Friska Septiani Silitonga ◽  
Veri Firmansyah
Keyword(s):  
Core Competence ◽  
Process Skills ◽  
Learning Materials ◽  
Science Process Skills ◽  
Second Stage ◽  
The Core ◽  
The Core Competence ◽  
Two Stages ◽  
Practical Instruction ◽  
Design Experiments

Penelitian ini bertujuan menganalisis kebutuhan petunjuk praktikum berbasis Keterampilan Proses Sains (KPS) untuk mencapai kemampuan merancang eksperimen pada materi kalor reaksi kalorimetri. Penelitian dilakukan terhadap peserta didik kelas XI SMA Negeri 2 Kota Tanjungpinang. Variabel penelitian mencakup analisis kebutuhan bahan ajar dan analisis kesesuaian Kompetensi Inti (KI) dan Kompetensi Dasar (KD). Jenis penelitian yang dilakukan adalah penelitian deskriptif kualitatif. Tahapan pertama dalam penelitian ini adalah menganalisis kebutuhan bahan ajar dengan cara membandingkan dua petunjuk praktikum yang selama ini telah digunakan di sekolah tersebut, ditinjau dari aspek struktur format penulisan, aspek kreativitas, dan aspek keterampilan proses sains yang terdapat dalam petunjuk praktikum. Sehingga didapatkan kesimpulan bahwa petunjuk praktikum yang selama ini digunakan tidak memberikan kesempatan kepada peserta didiknya untuk merancang eksperimen yang telah ditentukan. Tahapan kedua yaitu menganalisis kesesuaian kompetensi inti dan kompetensi dasar, yang bertujuan untuk menentukan indikator pencapaian kompetensi (IPK) yang akan menjadi acuan dalam mengembangkan petunjuk praktikum berbasis keterampilan proses sains. Dari kedua tahapan yang telah dilakukan maka dapat disimpulkan bahwa peserta didik memerlukan petunjuk praktikum yang mampu mengonstruksi pikiran dan mengaktifkan kinerja mereka, sehingga pendekatan Keterampilan Proses Sains menjadi pilihan dalam mengembangkan petunjuk praktikum yang sesuai dengan karakteristik kurikulum 2013.   This research aims to analyze the needs of Science Process Skills based Practical Instruction to achieve the ability to design experiments on the calor of reaction. This research was done to the students of class XI SMA Negeri 2 Tanjungpinang City. Research Variable includes the analysis of the needs of the learning materials and analysis of the suitability of the Core Competence (KI) and Basic Competence (KD). The type of research conducted is descriptive qualitative research. The first stages in this research is to analyze the needs of learning materials by comparing two practical instructions that had been implementing in the school, from the aspects of the structure of writing format, creativity, and science process skills embedded in practical instructions. The conclusion of this research that current practical instructions does not give an opportunity to the participants to design determined experiments. The second stage, namely analyzing the suitability of core competence and basic competence, which aims to determine the indicators of achievement of the competencies (GPA) which will be a reference in developing process skills-based teaching instructions science. Of the two stages that has been done then it can be concluded that learners need practical instructions to construct  thinking and and their performance, so the Science Process Skills approach is an option in developing practical instruction suitable for the characteristics of the curriculum of 2013.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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