scholarly journals COSTS OF PROTECTION AT WORK IN ENTREPRENEURSHIP

2019 ◽  
Vol 34 (1) ◽  
pp. 195-199
Author(s):  
Miodrag Šmelcerović ◽  
Lyubcho Varamezov ◽  
Marina Grubor
Keyword(s):  
Occupational Safety ◽  
Occupational Injuries ◽  
National Level ◽  
Value Added ◽  
Indirect Costs ◽  
The State ◽  
State Budget ◽  
Tax Rate ◽  
Record Keeping ◽  
Safety And Health

Technologies in which working life is the basis of business, and research into losses due to absenteeism, are a complex social and individual problem. Surveys conducted at the level of Member States of the European Community show that these losses amount to about 4% of GDP (gross social income). Due to inadequate record keeping, it is not possible to calculate how much such damage is in Serbia, but according to the available parameters related to the number of injuries at work, the state of occupational safety in Serbia does not deviate significantly from the situation in Europe. Safer working conditions are of great interest to the state, since work incapacity directly affects the state budget. Thus, apart from repression, the state should share with the employers the costs of investing in occupational safety and health. By reducing the tax rate or introducing a zero value added tax (VAT), employers would be encouraged to invest in occupational safety and health.The costs of injuries at work are mainly borne by employers, but the damage incurred is also reflected at the national level. The costs of occupational injuries can be divided into direct and indirect costs.The paper presents an economic approach to a harmful event (injury at work) and points to itto certain direct and indirect costs in entrepreneurship.

scholarly journals Effect of the change in value added tax on the fiscal stability of Kosovo

2018 ◽  
Vol 69 (4) ◽  
pp. 423-438 ◽  
Author(s):  
Gani Asllani ◽  
Bedri Statovci
Keyword(s):  
Econometric Model ◽  
Linear Regression Analysis ◽  
Value Added ◽  
The State ◽  
Tax Rates ◽  
Negative Effects ◽  
State Budget ◽  
Tax Rate ◽  
Secondary Sources ◽  
The Impact

The main goal of this paper is to analyse the effect of the change in tax rates for VAT for certain categories of goods on the fiscal stability of Kosovo. In Kosovo, VAT has been applied since 2001 and is an indirect tax on consumption that is the principal source of revenue to the state budget. The importance of this research paper is its focus on whether the changes made to the VAT rates in September 2015 have had positive or negative effects on some product prices, increasing or decreasing the state budget and the impact on the development of economic indicators expressed through GDP. The methodology of the paper is based on the comparative analysis of the data using both primary and secondary sources. The econometric model includes two variables and their relationships, independent variables, such as VAT, and dependent variables, like GDP. Through the econometric model and linear regression analysis for the period 2013-2016, the hypotheses have been tested with STATA application/software to calculate the impact of changes in the tax rate for VAT on the budget, economic growth and economic development. The results of the analysis show that the VAT reduction from 16% to 8% for basic products and the increase in VAT from 16% to 18% on luxury products had a positive effect on budget revenues and growth of GDP of Kosovo.

scholarly journals Estimating the fiscal and regulatory role of value added tax

2020 ◽  
Vol 67 (6) ◽  
pp. 129-136
Author(s):  
Z. Lobodina ◽  
A. Kizyma ◽  
L. Marushchak
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Value Added ◽  
The State ◽  
Value Added Tax ◽  
State Budget ◽  
Tax Rate ◽  
Fiscal Efficiency ◽  
The Impact

The impact of value added tax (hereinafter – VAT) on the socio-economic development of the state is investigated in this paper. Here it is considered as a tool of the mechanism of budgetary resources formation and regulation of taxpayers’ welfare and activities. It is determined that, in addition to the reduction of tax rate, the public authorities and local governments should provide favorable conditions for doing business, implement measures for anticorruption and market anti-monopoly. To compensate for the expences of budgetary resources occurring as a result of possible reduction in the value added tax rate, it is necessary to look for alternative sources of pumping up the state budget. Such situation could weaken Ukraine's competitiveness, increase distrust of potential investors, and deactivate attracting investments into the country's economy. In order to stimulate certain economic activities, to increase the volume or the level of availability of certain goods (services)consumption, the tax legislation provides certain preferences for value added tax, particularly – lowering the tax rate, tax exemptions, , tax credit, tax benefits. In addition, the regulatory impact of VAT as a financial instrument on the taxation system is revealed in this paper. The peculiarities of VAT administration in Ukraine and foreign countries are highlighted, the dynamics, tendencies of receipt and reimbursement of VAT in Ukraine are considered. The reasons for tax refund arrears are given and ways to improve VAT administration are proposed. Analysis of the assessment of VAT fiscal efficiency is carried out, the indicators of the assessment of this tax fiscal efficiency are determined. Despite the permanent increase in the absolute amount of this tax and its share in gross domestic product (hereinafter – GDP) and state budget revenues, the fiscal role of VAT is weakened due to such problems as regressive impact on low-income populations, tax evasion and minimization of tax liabilities, growth of volumes of VAT refunds at the expense of budgetary resource.

Occupational injuries in underground coal mining in Serbia: A case study

Work ◽  
2021 ◽  
pp. 1-11
Author(s):  
Ivana Ilić Krstić ◽  
Danijela Avramović ◽  
Snežana Živković
Keyword(s):  
Coal Mining ◽  
Occupational Safety ◽  
Preventive Measures ◽  
Occupational Injuries ◽  
Underground Coal Mining ◽  
Health Records ◽  
Employee Safety ◽  
Injury Data ◽  
Safety And Health

BACKGROUND: Mining, especially underground coal mining, has always been a hazardous occupation. Injuries, including those that are fatal, are a major occupational risk that all miners have to face. OBJECTIVE: Despite the fact that all workers are aware of the risks, efforts must be made to increase their safety through the implementation of preventive measures. METHODS: This retrospective study includes injury data from all nine Serbian coal mines over a 16-year period, from 2000 to 2016. All injury data were collected from employee safety and health records. RESULTS: In the analyzed period, a total of 9,273 occupational injuries were recorded at Resavica. The highest number of occupational injuries (over 600) were recorded in 2008 (669), 2004 (651), and 2005 (603). The data shows that almost one fifth of the total number of occupational injuries, or 20.74%, occurred during the said three years. On average, 493.06 minor, 51.12 severe, and 1.29 fatal injuries occurred each year. Every day there were 1.29 minor occupational injuries and every seven days there was one severe injury. CONCLUSIONS: Despite indications that there is a connection between some of the variables and the number of injuries, the general conclusion is that injuries are accidental and unpredictable. The high percentages of injuries are due to the organization of work and the age or qualification structure of the staff and, of course, are the consequence of likelihood –the greater the number of workers, the greater the likelihood of injury. However, the present study showed that some measures can be taken to increase occupational safety and reduce the number of injuries.

scholarly journals Regulation by Shaming: Deterrence Effects of Publicizing Violations of Workplace Safety and Health Laws

2020 ◽  
Vol 110 (6) ◽  
pp. 1866-1904 ◽  
Author(s):  
Matthew S. Johnson
Keyword(s):  
Occupational Safety ◽  
Occupational Injuries ◽  
Workplace Safety ◽  
Occupational Safety And Health ◽  
Health Administration ◽  
Press Releases ◽  
Safety And Health ◽  
Improve Compliance ◽  
Health Laws ◽  
Health Regulations

Publicizing firms’ socially undesirable actions may enhance firms’ incentives to avoid such actions. In 2009, the Occupational Safety and Health Administration (OSHA) began issuing press releases about facilities that violated safety and health regulations. Using quasi-random variation arising from a cutoff rule OSHA followed, I find that publicizing a facility’s violations led other facilities to substantially improve their compliance and experience fewer occupational injuries. OSHA would need to conduct 210 additional inspections to achieve the same improvement in compliance as achieved with a single press release. Evidence suggests that employers improve compliance to avoid costly responses from workers. (JEL J28, J81, K32, L51, M54)

scholarly journals INFORMATION AND ANALYTICAL SYSTEM FOR HAZARD LEVEL ASSESSMENT AND EMERGENCY RISK FORECASTING

2019 ◽  
Vol 59 (2) ◽  
pp. 182-191 ◽  
Author(s):  
Pavel V. Yemelin ◽  
Sergey S. Kudryavtsev ◽  
Natalya K. Yemelina
Keyword(s):  
Monitoring System ◽  
Occupational Safety ◽  
Occupational Injuries ◽  
The State ◽  
Industrial Safety ◽  
Industrial Sites ◽  
Industrial Enterprises ◽  
The Republic ◽  
Hazard Level ◽  
Analytical System

The purpose of the article is to present an analytical system that allows users to proces data necessary for an industrial risk analysis and management, to monitor the level of industrial safety in a given site, and to fulfil essential tasks within the field of occupational safety. This system’s implementation will make the industrial safety management at industrial sites more effective. Multifactorial, probabilistic, determined models of accidents’ hazard and severity indexes are integrated into the computing core of the Information and Analytical System. Then, statistical methods determine the risk assessment of occupational injuries and diseases. The <em>Information and Analytical System for Hazard Level Assessment and Forecasting Risk of Emergencies in the Republic of Kazakhstan</em> allows users to work efficiently with large volumes of information and form a united analytical electronic report about the state of industrial safety. The main objective of the monitoring system is to conduct a comprehensive analysis and assessment of the state of accidents, traumas and occupational sickness rates at industrial sites, the results being classified by the degree of hazard and insalubrity of manufacture. The introduction of the computer monitoring system in the specialized services of the Emergency Management Committee and the Ministry of Investment and Development of the Republic of Kazakhstan, and at industrial enterprises throughout the country, will allow users to analyse the state of the industrial and occupational safety constantly and objectively; as a consequence, the implementation will go a long way towards comprehensively approaching the task of increasing safety levels at industrial sites.

THE COMPARISON OF CORPORATE INCOME TAX IN LATVIA AND LITHUANIA

2017 ◽  
pp. 20
Author(s):  
Jūlija Ščeglova ◽  
Iveta Mietule
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
State Budget ◽  
Tax Base ◽  
Tax Rate ◽  
Common Features ◽  
Advance Payment ◽  
Tax Payers

Corporate income tax is one of the important taxes that provide revenues to the state budget. Article contains a comparison between Latvian and Lithuanian existing legislation relating to corporate income tax, studied differences between the tax rates, tax base, tax period and taxpayers. Were described differences that are related to the advance payment calculation, as well as created an example that shows how advance payments are calculated in Latvian and Lithuanian companies. As a result, it was found that there are several common features in the Latvian and Lithuanian legislation, with regard to corporate income tax, for example, the tax payers, taxation period, tax rate, the taxable amount. But there are several differences, such as the nuances of rates for non-residents, depending on the type of revenue, advance payment deadlines and other particularities of the calculation of the advance payments. Also differ corporate income tax payment deadlines. It was concluded that making advance payments in Lithuanian enterprises is more profitable, because it was calculated that at the same conditions, the amount of advances in Lithuania is lower than in Latvia.

ANALYSIS OF THE PROBLEMS OF THE PROTECTION OF LABOR IN THE CONSTRUCTION INDUSTRY

2016 ◽  
Vol 1 (12) ◽  
pp. 100-104
Author(s):  
Рыжиков ◽  
Evgeniy Ryzhikov ◽  
Калатози ◽  
Viktoriya Kalatozi ◽  
Климова ◽  
...  
Keyword(s):  
Construction Industry ◽  
Vocational Training ◽  
Occupational Safety ◽  
Occupational Injuries ◽  
Health Improvement ◽  
Level Of Education ◽  
Innovative Methods ◽  
Production Factors ◽  
Safety And Health ◽  
The Status

The problem of the protection of labor in the construction industry has always been acute, as there is a large number of objects that cause harmful and dangerous production factors and, consequently, causes of occupational diseases and injuries of workers. Analysis of the status and protection of labor at the construction industry enterprises of the Belgorod region, allowed to identify the main types of violations, to identify ways to decrease them. It is established that in order to reduce the level of occupational injuries in the construction industry it is necessary to introduce innovative methods of occupational safety and health improvement, to accelerate the level of education and level of vocational training of workers.

scholarly journals AquaSafe: Aquaculture occupational safety and health in the palm of your hand

2020 ◽  
Vol 26 (1) ◽  
pp. 46-54
Author(s):  
Flavielle Blanco Marques ◽  
Giovani Nicolas Bettoni ◽  
Bruno Gomes Tavares Santos ◽  
Ayodeji A. Adeoye ◽  
Benito Guimaraes Brito ◽  
...  
Keyword(s):  
User Interfaces ◽  
Occupational Safety ◽  
Occupational Injuries ◽  
Health And Safety ◽  
Occupational Hazards ◽  
Development Environment ◽  
Software Application ◽  
Mobile Software ◽  
Safety And Health ◽  
Education Platform

The main objective of this study was to develop a freely available mobile software application and education platform in health and safety for aquaculture workers and managers.  The application, called AquaSafe, was created in Portuguese and English for the Android system using the Java 8 programming language and the Android Studio development environment. AquaSafe content focusses on the identification of hazards and health risks, hazardous sources and preventive measures for occupational health and safety in the aquaculture sector. It has three predominantly interactive user interfaces to reinforce the main messages, which include games in the form of compliance checklists, quizzes and question-answer tools. The software is designed to act as a platform for assessment and management of occupational hazards, guide decision making on simple techniques or measures to prevent injuries, diseases and fatalities during aquaculture activities. It is envisaged that the AquaSafe mobile software will contribute to the prevention of occupational injuries and diseases in aquaculture.

The Occupational Safety and Health System in Poland during the Transition to Democracy and a Market Economy

1998 ◽  
Vol 8 (2) ◽  
pp. 221-242 ◽  
Author(s):  
Roman Broszkiewicz ◽  
Barbara Krzyskow ◽  
Halina Szejnwald Brown
Keyword(s):  
Labor Unions ◽  
Social Order ◽  
Occupational Safety ◽  
Health And Safety ◽  
Transition To Democracy ◽  
The State ◽  
Role Of The State ◽  
Safety And Health ◽  
The Government ◽  
Post War

Since the fall of communism, the occupational health and safety system in Poland, which was extensively developed during the post-war period, has been incrementally adapting to the new social order. The reforms of the 1990s aimed at stimulating active participation by workers and labor unions, increasing the responsibility of employers, reducing the paternalistic role of the state, and strengthening the enforcement branch. The emergent system has many strengths, including a highly branched-out system of regional and local enforcement agencies, competent and self-confident government institutions familiar with the firms under their jurisdiction and adept at balancing competing social objectives; a tradition of cooperation among agencies and employers; and strong advocacy by the government agencies on behalf of workers. The system also exhibits characteristics that may weaken it in the future, such as lack of support from labor unions; low interest among workers; a generally low safety culture; stringent, often unimplementable exposure standards; and lack of “ownership” of the system by social groups other than the state bureaucracy.

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