scholarly journals The Improvement Assessment of the Tax Capacity of Regions in Uzbekistan

2018 ◽  
Author(s):  
Khudoyqulov Sadirdin
Keyword(s):  
System Analysis ◽  
Tax Base ◽  
Full Coverage ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Systems ◽  
The Republic ◽  
Improvement Assessment ◽  
Tax Capacity

The last years the tax systems of the Republic of Uzbekistan have been carried out to improve by government. There is a number of changes have been particular, the most important directions of reforming the system of state tax service of the Republic of Uzbekistan. Therefore, how to implement effective measures to ensure full coverage of taxable items and expand the tax base through a system analysis of the dynamics of macroeconomic indicators and tax potential of the regions. In this article, we are discussing about improving the new way mechanism of assessment, analysis of the taxes process and tax capacity of regions.

Federal and State Tax Systems

1933 ◽  
Vol 22 (1) ◽  
pp. 132
Author(s):  
Austin F. MacDonald
Keyword(s):  
State Tax ◽  
Tax Systems

scholarly journals Features of formation and development of human capital in the agricultural sector

2020 ◽  
pp. 32-39
Author(s):  
Tat'ianа Tsetsiarynets
Keyword(s):  
Human Capital ◽  
Rural Areas ◽  
Agricultural Sector ◽  
Institutional Conditions ◽  
Vocational Qualifications ◽  
Macroeconomic Indicators ◽  
The Republic ◽  
Agroindustrial Complex ◽  
High Level ◽  
Socio Economic Factors

The relevance of the research topic is to study the features and factors of human capital formation in the agricultural sector. Purpose: the analysis and assessment of the key macroeconomic indicators, socio-economic factors and institutional conditions of investment ensuring formation of the human capital in the Republic of Belarus. Methods – analysis, synthesis, comparisons, tabular, etc. Results of work: the development of human capital allows us to solve numerous socio-economic problems and accelerate the innovative development of the agricultural sector. Human capital is becoming the main source of change in society, as well as a factor in its improvement and transition to a new quality. There is an important problem of the lack of smart and resourceful people in the agricultural sector. It requires people with a high level of professionalism, good knowledge and skills. Nowadays, the possibilities of using and developing innovative labor potential and the effective involvement of resourceful people in labor activity are unfortunately limited. Conclusions: the characteristics of the formation of human capital in the agrarian sphere have been studied, as well as the evolution of their development. The factors determining the accumulation of human capital in agroindustrial complex have been systematized. The main problems of the shortage of agricultural specialists have been identified. These problems are the decline in the vocational qualifications of workers, the outflow of personnel from rural areas, the decline in the prestige of agrarian professions and as a result reluctance of graduates to go to work after their education.

scholarly journals Macroeconomic Characteristics of Tourism Economy in the Republic of Tunisia

REGIONOLOGY ◽  
2019 ◽  
pp. 224-245
Author(s):  
Marina A. Zhulina ◽  
Vyacheslav M. Kitsis ◽  
Svetlana V. Saraykina
Keyword(s):  
Negative Impact ◽  
Comparative Method ◽  
International Tourism ◽  
The Political ◽  
Factors Affecting ◽  
The World ◽  
Macroeconomic Indicators ◽  
The Republic ◽  
Tourism Economy ◽  
The Impact

Introduction. Tourism is a dynamic, constantly developing sector of the economy. Tourism economy develops along with the society, recreation and tourism. The purpose of the article is to show the features of the impact of tourism on the national economy using the case of Tunisia. The experience of Tunisia is especially useful for the countries where beach recreation has developed and where the political situation has remained difficult for a long time (Egypt, Turkey, Thailand, etc.). Materials and Methods. The article is based on the statistical data provided by the World Tourism Organization, the World Data Atlas and open Internet sources. The study employed general scientific methods (analysis, synthesis, synthesis, comparison, etc.) and special ones (the methods of mathematical statistics, the graphical method, the comparative method, etc.). Results. For the first time, the article has provided a fairly complete description of the macroeconomic indicators characterizing the level of development of international tourism in Tunisia. The article has analyzed the dynamics of inbound and outbound tourism, discussed the factors affecting the volume of international tourism, considered international tourism expenditures and revenues, which to a large extent have a positive or negative impact on the country’s balance of payments. The trends in the development of international tourism in Tunisia have been revealed and the problems facing the industry have been identified. Discussion and Conclusion. The research has revealed that tourism economy largely depends on the political and economic processes taking place in the country. The current level of macroeconomic indicators of tourism economy in Tunisia lags behind the 2008–2009 figures. The results of the study made it possible to assess the current state of international tourism and make a number of suggestions aimed at increasing the level of development of international tourism in the country. The results of the study can contribute to the development of a program aimed to boost tourism economy in Tunisia, one of the key tasks of which should be that of increasing performance at the macro-level.

A Strategic Approach to Russian Media System Analysis: Defining Mission, Values and Priorities

2021 ◽  
Vol 2021 (2) ◽  
pp. 173-189
Author(s):  
Sergey Vartanov
Keyword(s):  
National Economy ◽  
System Analysis ◽  
System Development ◽  
Strong Dependence ◽  
Media Industry ◽  
Mathematical Economics ◽  
Media System ◽  
Macroeconomic Indicators ◽  
Russian Media ◽  
Media Monitoring

Modern media has transformed into a full-fledged industry, embedded in the national economy and inextricably linked with other industries. The strong dependence between the main economic indicators of the media industry and macroeconomic indicators determines the importance of a long-term media strategy. A successful strategy of media system development may improve the national economy and ensure social prosperity in the sense of Aristotelian eudaimonia. The research objective was to develop a new methodology for media strategizing with its mission, values, objectives, and strategic priorities. The study was based on strategy theory, media theory, mathematical economics, econometric methods of strategic media monitoring, and a new method of game-theoretic models of the three-sided market. The object of strategizing was a complex multi-level environment formed by media institutions in their interaction with each other and society, media market, infrastructure, manufacturers, developers, and distributors. The Russian media system was subjected to a primary OTSW analysis, which revealed five priorities. The author developed a quantitative assessment methodology for each priority. The research is a foundation for a separate interdisciplinary discipline “Theory of Media Strategy”.

scholarly journals Bundesstaatsreform und Zukunft der Finanzverfassung

2007 ◽  
Vol 56 (3) ◽  
Author(s):  
Wolfgang Kitterer
Keyword(s):  
Federal Government ◽  
Fiscal Federalism ◽  
Central Government ◽  
Borrowing Constraints ◽  
Stabilization Policy ◽  
Tax Base ◽  
Tax Autonomy ◽  
State Tax ◽  
Fiscal System ◽  
Tax Sharing

AbstractThe reform of fiscal federalism in Germany enacted in 2006 has focussed on separating the joint legislation process between the federal government and the States (Laender). The German commission on the reform of federalism is now disputing about further reforms in order to establish a more competitive fiscal system. In this paper we discuss some institutional arrangements minimizing tax sharing between different layers of government and strengthening tax autonomy of the sub-central governments. Furthermore, a reform of the inter-state tax equalization system is proposed which provides more transparency and more incentives to the States to raise their own economic performance and tax base. Finally, as the constitutional borrowing constraints provide no credible enforcement mechanism and as decentralized fiscal policy cannot be effective the States should be bound to balanced budgets and rainy day funds. Only central government should be responsible for stabilization policy.

scholarly journals An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates

2019 ◽  
Vol 11 (1) ◽  
pp. 406-434 ◽  
Author(s):  
Kevin Milligan ◽  
Michael Smart
Keyword(s):  
Tax Avoidance ◽  
Tax Base ◽  
Tax Rate ◽  
Personal Taxes ◽  
Cross Border ◽  
State Tax ◽  
Decentralization Reform ◽  
National Tax ◽  
Optimal Taxes ◽  
Personal Taxation

We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and examine its implications for the excess burden of personal taxes. We show how a properly chosen federal tax rate can offset the fiscal externality between states and facilitate decentralization, even in a heterogeneous federation where unitary taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting. We estimate these elasticities around a tax decentralization reform in Canada, finding both to be empirically relevant. We discuss the implications for optimal federalism. (JEL D31, H21, H23, H24, H26, H71, H77)

The Equalization Equivalence of Flat Grants and Foundation Programs: A Further Comment

1976 ◽  
Vol 4 (2) ◽  
pp. 239-244
Author(s):  
Wayne K. Talley
Keyword(s):  
School District ◽  
School Districts ◽  
School Finance ◽  
The State ◽  
Tax Base ◽  
State Tax ◽  
Foundation Program ◽  
Subsidy Program ◽  
Education Subsidy ◽  
Definition Of

In a paper by Gilmer and Morgan (1973) in this journal, an attempt was made to demonstrate that within a state's school finance system, flat grants, foundation programs, and equalized apportionment formulas create equivalent fiscal equalizations effects. Talley (1974) challenged this conclusion by demonstrating with Gilmer and Morgan's assumption, that the tax base of the ith school district and the state tax base in the ith school district being identical, it follows that either the state or local school districts are financing 100% of the subsidy program—which is contrary to the definition of at least one of the education subsidy programs considered by Gilmer and Morgan. Talley did not prove that the formulas considered by Gilmer and Morgan were not equivalent, but in being equivalent Gilmer and Morgan no longer had at least one of the following formulas—flat grant formula, foundation program formula, and equalized apportionment formula.

Two state tax systems compared

1956 ◽  
Vol 45 (11) ◽  
pp. 564-567
Author(s):  
Thor Swanson
Keyword(s):  
State Tax ◽  
Tax Systems
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