Financial support of research and development: state, trends

2020 ◽  
pp. 3-13
Author(s):  
T. V. Pysarenko ◽  
T. K. Kuranda ◽  
O. P. Kochetkova
Keyword(s):  
Research And Development ◽  
Financial Support ◽  
The State ◽  
Main Trend ◽  
Necessary Condition ◽  
The European Union ◽  
Economic Competition ◽  
State Budget ◽  
The World ◽  
Support Of Research

Funding is a necessary condition for the functioning of science in any country, its competitiveness in the global space, a key characteristic of the state of the national scientific and technological complex. Currently, countries with developed economies allocate large funds for the development of science in order to stimulate economic growth, increase the competitiveness of industry, energy and agriculture, health care, environmental protection, national security and others. The article examines the global costs of research and development, trends, funding models in leading countries according to open sources (including the National Center for Scientific and Technical Statistics of the US National Science Foundation, the Statistical Office of the European Union, the Organization for Economic Cooperation and development, etc.). The growth of expenditures on research and development, the systematic growth of science-intensive GDP — the main trend in the development of the world’s economic elite in recent decades. The significant increase in expenditures for the period 2000–2017 partly reflects the intensification of economic competition among the countries of the world. The current state of financing of scientific and scientific-technical works in Ukraine is shown on the basis of statistical data of the State Statistics Service of Ukraine and information on the financial support of research and development in the priority areas of science and technology, which were performed at the expense of the state budget. the comparison of the volumes of financing of the scientific sphere in Ukraine and the countries of the world is carried out.

scholarly journals Tax and Legal Issues Related to the Implementation of Research and Development Projects in the Area of "Security and Defense"

2021 ◽  
Vol 58 (2) ◽  
pp. 22-36
Author(s):  
Monika Wyszomirska
Keyword(s):  
Research And Development ◽  
Public Procurement ◽  
The State ◽  
Theoretical Research ◽  
Development Projects ◽  
Special Role ◽  
The European Union ◽  
State Budget ◽  
Financial Consequences ◽  
Revenue Administration

Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of"Security and Defense". The grant beneficiaries face numerous problems with the interpretation of the provisions of the VAT Act, which may result in serious financial consequences in the event of incorrect application of the VAT Act. This publication analyses and indicates solutions to these problems, which are most often raised by consortia, both in applications for tax interpretations and in complaints to administrative courts of both instances. Introduction: Among the important forms of activity for the security and defence of the state, a special role is played by scientific and research and development projects, which not only increase the potential of scientific and industrial entities, but also create Polish know-how in the field of critical technologies in the area of "Security and defence". The implementation of projects financed from the state budget places on the beneficiaries the obligation of a "regime" method of settling public funds, both by applying the provisions on public procurement, constructing civil contracts, taking into account the fact that funds from subsidies are available, as well as performing special diligence in tax settlements with the tax authorities. Methodology: The theoretical research methods were used in the work, including the analysis of literature, judgments of common courts and the Pro - vincial and Supreme Administrative Court, as well as tax interpretations issued by the Director of the National Revenue Administration. The publication also provides an interpretation of national regulations as well as directives and case law of the Court of Justice of the European Union. Conclusions: Tax law is the branch of law that arouses the greatest emotions and controversy. It affects all of us, and in the event of incorrect application of the rules – it has serious financial consequences. Members of consortia implementing projects financed by the The National Centre for Research and Development (NCBR) also remain taxpayers, to whom the author of the article proposed the interpretation of the provisions of the VAT Act and discussed national and EU jurisprudence in order to facilitate the correct implementation of tax obligations by the consortia. Keywords: VAT taxation of subsidies, eligibility of expenses, right to deduct input tax, transfer of proprietary copyrights to the State Treasury, commer - cialization of results of scientific research and development works Type of article: review article

scholarly journals How Important is Gambling in National GDP: Case Study from Austria, Croatia, Italy and Slovenia

ECONOMICS ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 31-49
Author(s):  
Andrej Raspor ◽  
Iva Bulatović ◽  
Ana Stranjančević ◽  
Darko Lacmanović
Keyword(s):  
Research Question ◽  
The State ◽  
State Budget ◽  
Significant Information ◽  
Main Research ◽  
Benchmark Analysis ◽  
The World ◽  
State Budgets ◽  
The Given ◽  
First Time

Abstract Purpose – The situation in the field of gambling is changing due to the rise of Internet and Mobile gambling. In general gambling consumption is increasing every year, but the distribution of consumption has radically changed from Land Based gambling to Remote gambling. The purpose of this article is to present an overview of the world gambling industry and a specific overview in Austria, Croatia, Italy and Slovenia in order to find some main similarities and differences in observed period. Design/Methodology/Approach – The main research question is How important is gambling for the involved countries and what proportion of the national GDP does the gambling revenue account for? This paper presents the analysis of five statistical databases for the last sixteen years in order to find out some patterns, cyclical or seasonal features or other significant information that allows us to do forecasting of the future revenue with a certain degree of accuracy. We have systematically searched and collected data from the World Bank and the National Statistical Offices websites of the given countries. Statistical methods were used for benchmark analysis, while Box and Jenkins approach and ARIMA modelling were used for forecasting. Findings – The smallest increase was recorded in Slovenia and the largest in Italy. The same effects were also observed in the GDP of these countries. Thus, the state budgets of Croatia and Italy are increasingly dependent on gambling taxes. It also has negative wages. The gambling addictions among the locals have become more frequent as well. Originality of the research – The article shows the forecasts of the gambling revenue and its share in the GDP by 2027. We want to alert decision makers to adopt appropriate policies. States need to rethink their views on gambling and the excessive dependence of the state budget on gambling taxes. This is the first time a single comparative analysis of these countries and the above mentioned forecast has been conducted.

scholarly journals Opodatkowanie gospodarstw rolnych w Polsce podatkiem dochodowym od osób fizycznych

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Mikołaj Mielczarek
Keyword(s):  
Income Tax ◽  
Municipal Government ◽  
Empirical Studies ◽  
The State ◽  
Farm Income ◽  
Tax Rates ◽  
The European Union ◽  
State Budget ◽  
Literature Research ◽  
Scientific Value

Aim: The paper deals with the subject of the shift in Poland's form of agricultural taxation from agricultural tax to personal income tax. The author decided to explore this topic since the taxation of agriculture is an important issue from the standpoint of economic practice. In addition, a similar solution exists virtually in all the European Union countries. The research objective of this paper is an attempt to assess the fiscal consequences for the state arising from the change of the agricultural taxation form.Design/Research methods: The paper employs literature research and examines legal acts, as well as conducts empirical simulation. The literature research and that concerned with legislation were aimed at presenting the forms of agricultural taxation in the EU countries and the approaches to taxing agricultural incomes. The empirical simulation of fiscal effects of agricultural taxation in Poland has been carried out in three scenarios: general (using different sample rates), comparing with agricultural tax, and revenues distribution across the state budget and territorial self-government units.Conclusion/findings: The empirical studies conducted for the years 2010-2014 have shown that replacing agricultural tax with income tax would be a good solution for farmers, provided that low tax rates were to be applied. At higher rates, this solution would be unfavorable. At the same time, the replacement of agricultural tax with income tax would benefit the state and regional governments and counties, as their budgets would gain additional tax revenues. On the other hand, the municipal government would benefit with the application of tax rates higher than 10%.Originality/value of the paper: In the context of the existing research, the scientific value of the paper consists in the comparison of the amount of agricultural tax receipts with those from the farm income taxation.

scholarly journals Macroeconomic indicators of raw material policy in Slovakia

2019 ◽  
Vol 134 ◽  
pp. 03017
Author(s):  
Henrieta Pavolová ◽  
Zuzana Šimková ◽  
Andrea Seňová ◽  
Gabriel Wittenberger
Keyword(s):  
Raw Materials ◽  
The State ◽  
Raw Material ◽  
The European Union ◽  
Economic Sectors ◽  
State Budget ◽  
Material Policy ◽  
National Economic ◽  
Macroeconomic Indicators ◽  
National Economic Policy

This paper points to the development tendencies of selected macroeconomic indicators of raw material policy in Slovakia, which forms an integral part of the national economic policy of the state. It describes in detail selected macroeconomic indicators of exploitation of raw materials, which form the basic platform of functioning of all national economic sectors in Slovakia. It also points out the benefits for the Slovak economy in the form of revenues from mining activities to the state budget, municipal budget and environmental fund. At the end the article summarizes the partial findings from the development tendencies of macroeconomic indicators of raw material policy, which is currently an integral part of the industrial policy of the European Union.

Legal Aspects of Protecting the State Border of the Republic of Poland during Pandemics

2020 ◽  
Vol 75 ◽  
pp. 189-204
Author(s):  
Robert Socha
Keyword(s):  
Public Health ◽  
Legal Aspects ◽  
The State ◽  
World Health ◽  
Border Control ◽  
Legal Regulations ◽  
The European Union ◽  
The World ◽  
The Republic ◽  
International Threat

The problems raised in this article focus on the issues related to the solutions adopted by the Polish legislator as to the protection of the state border in the context of an international threat. The author presents the legal conditions related to the probability of temporary reintroduction of border control for persons crossing the state border regarded as an internal border of the European Union in the event of a threat to public health. The background for these considerations are legal regulations concerning the change in the organization of the protection of the state border of the Republic of Poland, as introduced due to the World Health Organization’s announcement of the pandemic caused by the SARS-CoV-2 coronavirus leading to the COVID-19 disease.

scholarly journals DIRECTIONS FOR IMPROVEMENT OF GOODS DECLARATION IN CONDITIONS OF INTEGRATION PROCESSES

Management ◽  
2019 ◽  
Vol 28 (2) ◽  
pp. 76-86
Author(s):  
Tetyana Yu. Dudorova
Keyword(s):  
The State ◽  
Economic Research ◽  
Necessary Condition ◽  
Electronic Document ◽  
The European Union ◽  
Expert Assessments ◽  
Import And Export ◽  
And Control ◽  
The Given ◽  
Current Mechanism

Introduction and purpose of the study. Trends in global development in the context of the global economic crisis dictate new challenges, in particular, the simplification of customs and logistics procedures during the import and export of goods to (from) the territory of countries. Today, the maximum approximation of customs procedures in Ukraine to the European and world standards is gradually being made, their maximum simplification at all stages, the reduction of the influence of the human factor on the results of the customs introduction of the elements of the electronic document flow system in the execution of customs clearance and customs control of goods.The hypothesis of scientific research. It is anticipated that in today's conditions of openness of the Ukrainian economy the necessary condition for the organization of the customs business – in general – and customs control, in particular, is the declaration, identification and control of customs value, which has fiscal and regulatory potential, and accordingly characterized by problematic issues that require new theoretical and practical approaches to its evaluation and control. The purpose of the article is to study the current mechanism of customs declaration of goods in Ukraine.Methods of research: in the process of work, the following methods of economic research were used: system-structural, abstract-logical, comparative and balance, expert assessments, etc.Results: The state of the procedure of customs clearance of goods is considered and investigated. The given results of practical introduction of electronic document circulation with the use of electronic digital signature in the customs business of Ukraine.Conclusions. The creation of a multifunctional integrated electronic customs system is aimed at strengthening Ukraine's customs security, further developing and adapting the information systems of the State Customs Service of Ukraine to the standards of the European Union, creating conditions for accelerating customs control and customs clearance procedures, improving the level of services provided by the state in the customs sphere, restriction of the possibility of committing illegal and corrupt acts.

scholarly journals Bosniaks and Bosnia: A Study in the Philosophy of Politics (1)

Illuminatio ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 102-135
Author(s):  
Ferid Muhić
Keyword(s):  
European Union ◽  
National Culture ◽  
Subjective Experience ◽  
The State ◽  
The European Union ◽  
Global Community ◽  
Basic Premise ◽  
Philosophical Thought ◽  
The World ◽  
The Right

In this article, the author suggestively points to the importance of understanding the concept of nation and the state in the context of the European philosophical thought and practice regarding the nation and the state. Although the occasion is about the Bosniak/Bosnian nation and the Bosnian state, the author’s reflections are applicable to all groups similar to the Bosniak/Bosnain nation, as well as to all the states similar to the Bosnian state. The basic premise of this article is that the idea of a universal nationality, culture and civilisation does not oppose or negate the particular feeling or the subjective experience of either the nationality or the state. The membership of European Union does not detract the right for any nation in Europe of the right to cultivate and develop its national culture as well as its particular state consciousness. In fact, in the extent of which every nation and every state in Europe has an active awareness of its national and cultural specific value, gives Europe, indeed – the European Union strong and important role in the global community. Hence, the Bosniaks/Bosnians, both as a nation and a state (nation) have no need to withdraw, but rather have the historical opportunity to feature their specific Bosnian culture and Bosnian state as a richness worthy of appreciation, not only in Europe, but also in the world. 

scholarly journals Features of the modern post-capitalist era

2021 ◽  
Vol 7 (2) ◽  
pp. 291-297
Author(s):  
Andrey Petrovich Garnov ◽  
Andrey Yuryevich Belyaninov ◽  
Elena Vadimovna Zakharova ◽  
Natalia Alekseevna Prodanova ◽  
Irina Alekseevna Batueva ◽  
...  
Keyword(s):  
Economic Crisis ◽  
Technological Progress ◽  
Modern Society ◽  
The State ◽  
Necessary Condition ◽  
Traditional Society ◽  
Dirty Work ◽  
Religious System ◽  
Modern Capitalism ◽  
The World

Modern society can be identified as a capitalist civilization, rapidly developing through the accumulation of capital in the process of entrepreneurial (primarily innovative scientific and technical) activities, which radically transformed the world around us and ensured the progress of mankind. Fighting against the closed elite-hierarchical religious system of the Premodern (traditional society), Modern (capitalism) raised the slogan: Freedom, Equality, Fraternity, which, according to its ideologists, could be realized on the basis of the secular democratic structure of society and scientific and technological progress. The article says that ultraeconomics is an economy that is not justified by anything (labor, capital, innovation etc.). The necessary condition for the victory of ultraeconomics was the destruction of scientific and rational reason, morality and conscience. This dirty work was done by countermodernism and ultra-liberalism. The victory of countermodernism, ultra-liberalism and ultra-economism led to the state of Postmodernism, and then to the global financial and economic crisis, the way out of which is impossible in the Postmodern paradigm.

scholarly journals ПЕРСПЕКТИВИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ ВІЙСЬКОВОСЛУЖБОВЦІВ ЗБРОЙНИХ СИЛ УКРАЇНИ

2019 ◽  
pp. 23-27
Author(s):  
Сизов Алім Іванович ◽  
Цюкало Людмила Вікторівна
Keyword(s):  
Comparative Analysis ◽  
Military Personnel ◽  
Financial Planning ◽  
Financial Support ◽  
Armed Forces ◽  
The State ◽  
State Budget ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Military

The efficiency of meeting the needs of the military personnel of the Armed Forces of Ukraine directly depends on financial planning, which includes: correct identifying of the needs and ensuring timely and efficient use of the funds specified by law. It is determined that the level of financing of the Ukrainian Armed Forces is insufficient and adversely affects the fulfillment of the tasks assigned to them.The article defines the dynamics of defense expenditures from the State Budget of Ukraine, as well as their share of the volume of domestic gross product. A comparative analysis of the structure of budget expenditures of the Ministry of Defense of Ukraine and NATO countries is carried out. It was proved that the current structure of the state budget expenditures does not allow to satisfy fully the needs of the Ministry of Defense of Ukraine and provide military servicemen with their social guarantees.The forecast of financial support of the Armed Forces of Ukraine on general and special funds till 2023 is presented. In course of conducted research, the following scientific methods were used: modeling – to determine the projected financial support for the Armed Forces of Ukraine; economic and statistical – to assess the dynamics of defense expenditures; analysis and synthesis – to find out the reasons for the change in the structure of expenditures; tabular and graphical – to represent the results of the study; abstract-logical – in implementation of theoretical and methodological conclusions.

scholarly journals THE STATE AS A COMPETITOR

2019 ◽  
Vol 26 (6) ◽  
pp. 1709-1713
Author(s):  
Jovica Palashevski
Keyword(s):  
Soft Power ◽  
The State ◽  
Nation State ◽  
Television Programs ◽  
Academic World ◽  
Economic Competition ◽  
Daily Newspapers ◽  
The World ◽  
Market State ◽  
Political Globalization

The most commonly asked question is whether states are competing with one another. It is correct to think that nations compete with each other just as the firms do. Paul Krugman points out that the idea of state competition is a dangerous obsession. However, the generally accepted viewpoint between policymakers and the academic world is very different. The transformation of the nation-state into a corporate market-state lies at the heart of political globalization. Inclusion in economic competition is another manifestation of practicing the so-called. "Soft power" by the states. Books, government reports, daily newspapers, television programs, virtually all over the world, announce the language and imagination of the battle of competition between countries for a larger piece of the global economic pie.

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