scholarly journals Scale of Tax Frauds as A Threat to the State's Financial Security

2021 ◽  
Vol 18 ◽  
pp. 190-198
Author(s):  
Monika Pasternak-Malicka
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Statistical Data ◽  
Direct Method ◽  
Basic Element ◽  
The State ◽  
Tax Law ◽  
Linear Regression Method ◽  
The Impact ◽  
The Relationship

The objective of the paper is an attempt to assess the impact of the scale of tax frauds on thefinancial security of the state. In the paper one tried to assess the relationship between the level ofinformal economy and the fiscal income of the state, but also, based on the survey research, to indicatewhether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypassthe tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods,in particular the linear regression method. The direct method - questionnaire was also applied. Results:In the paper the essence of the informal economy in the years 1994-2018, as well as the ethicaldeterminants of tax evasion in the light of the author's own research from 2007-2020 were discussed.Based on statistical data, an attempt was made to assess the impact of the informal economy,understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regressionmethod. The scope of the phenomenon of tax pathology as the basic element of the shadow economyand its impact on the level of tax income seems to be confirmed by the relationship shown by themethod of estimating the expected value - variable, which showed that the shadow economy,calculated according to F. Schneider's estimates, was a factor in 94% determining the level of taxrevenues in the years 2000-2017.

Assessment of the influence of the spatial environment on the socio-economic development of the municipality

2019 ◽  
Vol 40 (3) ◽  
pp. 148-155
Author(s):  
K. N. Yusupov ◽  
V. M. Timiryanova, ◽  
Iu. S. Toktamysheva ◽  
A. F. Zimin,
Keyword(s):  
Economic Development ◽  
Socioeconomic Development ◽  
Statistical Data ◽  
Geographical Location ◽  
Integrated Approach ◽  
The State ◽  
Municipal District ◽  
Socio Economic Development ◽  
Spatial Environment ◽  
The Impact

The article presents a methodology for assessing the impact of spatial environment on the socioeconomic development of municipalities. It relies on existing tools for assessing the state and potential of the geographical location of municipalities. An integrated approach allows to determine the potential of the interaction of the municipality with the neighbors of the first and second order. The methodology was tested on statistical data on the Blagovarsky municipal district.

ISSUES OF THE RELATIONSHIP BETWEEN THE STATE BUDGET AND ECONOMIC GROWTH IN UZBEKISTAN

2021 ◽  
Vol 4 (7) ◽  
pp. 4-19
Author(s):  
Akmal Baltayevich Allakuliev ◽  
Keyword(s):  
Economic Growth ◽  
The State ◽  
Rate Of Return ◽  
State Budget ◽  
Macroeconomic Shocks ◽  
Dynamic Correlations ◽  
Short And Long Term ◽  
The Impact ◽  
The Relationship

The article examines the interaction of the country's GDP with the state budget in the short and long term, the impact of the macro-fiscal mechanism on the country's economic growth on the example of Uzbekistan.The aim of the study is to identify dynamic correlations between the country's state budget expenditures and the economic growth of the macro-fiscal mechanism in the short and long term, as well as to analyze the approximation or rate of return of GDP and the state budget to equilibrium during various macroeconomic shocks. and hesitation.The scientific novelties of the research are:

scholarly journals The European Convention on Human Rights Act 2003 – Ten Years On

2014 ◽  
Vol 3 (1) ◽  
pp. 61-96
Author(s):  
Ronagh JA McQuigg
Keyword(s):  
Human Rights ◽  
The State ◽  
European Convention ◽  
General Level ◽  
Human Rights Act ◽  
Human Rights Act 1998 ◽  
The Impact ◽  
The Relationship

The European Convention on Human Rights Act 2003 has now been in force in Ireland for ten years. This article analyses the Act itself and the impact which it has had on the Irish courts during the first decade of its operation. The use of the European Convention on Human Rights in the Irish courts prior to the enactment of the legislation is discussed, as are the reasons for the passing of the Act. The relationship between the Act and the Irish Constitution is examined, as is the jurisprudence of the Irish courts towards the interpretative obligation found in section 2(1), and the duty placed upon organs of the State by section 3(1). The article ends with a number of observations regarding the impact which the Act has had on the Irish courts at a more general level. Comparisons will be drawn with the uk’s Human Rights Act 1998 throughout the discussion.

scholarly journals Informality and Economic Growth in Nigeria: 1980-2014

2017 ◽  
Vol 3 (3) ◽  
pp. 405 ◽  
Author(s):  
Mohammed Yelwa ◽  
A. J. Adam
Keyword(s):  
Economic Growth ◽  
Informal Sector ◽  
Informal Economy ◽  
Data Series ◽  
Formal Sector ◽  
Female Population ◽  
Demand Deposit ◽  
The Impact ◽  
Adf Test ◽  
The Relationship

<p><em>The paper examines the impact of informal sector activities on economic growth in Nigeria between 1980-2014. The contributions of informal sector activities to the growth of Nigerian economy cannot be over emphasized. It is the source of livelihood to the majority of poor, unskilled, socially marginalized and female population and is the vital means of survival for the people in the country lacking proper safety nets and unemployment insurance especially those lacking skills from formal sector jobs. The relationship between informality and economic growth is not clear because the sector is not regulated by the law also there is no concrete evidence that this sector enhances growth because the sector’s contributions to growth is not measured. The use of endogenous growth model becomes relevant in this study. The theory emphasizes the role of production on the long-run via a higher rate of technological innovation. The variables that were tested are official economy nominal GDP, informal economy nominal GDP, currency in circulation, demand deposit, ratio of currency in circulation to demand deposit, narrow money, informal economy as percentage of official economy. ADF test was conducted to establish that the data series of all variables are stationary t levels. Having established the stationarity test we also, conducted causality test of the response of official economy nominal GDP to informal economy nominal GDP. In conclusion, the impact of informal sector economy on economic growth in Nigeria is quiet commendable. Even though, the relationship between informality and economic growth is not straight. The paper recommended thus, the need for the government to integrate the activities of the informal economy into formal sector and size of the sector is measured and regulated because their roles are commendable. As it will improve tax collection and enhance fiscal policy.</em></p>

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

scholarly journals Relationship between the state of gastroduodenal organs in children and the quality composition of drinking water

2001 ◽  
Vol 82 (6) ◽  
pp. 464-465
Author(s):  
V. P. Bulatov ◽  
A. V. Ivanov ◽  
N. V. Rylova
Keyword(s):  
Drinking Water ◽  
Statistical Data ◽  
The State ◽  
Digestive Organs ◽  
The Relationship

The aim of our research was to establish the relationship between the quality composition of drinking water and indicators of the state of gastroduodenal organs in children. We analyzed the incidence of diseases of the digestive organs according to the reporting and statistical data for the period from 1995 to 1999.

scholarly journals المقومات الاقتصادية لماليزيا وأثرها في قوة الدولة

لارك ◽  
2019 ◽  
Vol 1 (11) ◽  
pp. 275-306
Author(s):  
عطا الله سليمان الحديثي ◽  
إسراء كاظم الحسيني
Keyword(s):  
Political Behavior ◽  
Ethnic Diversity ◽  
Major Elements ◽  
Basic Element ◽  
Influential Factors ◽  
The State ◽  
Economic Resources ◽  
The Political ◽  
The Stability ◽  
The Impact

Abstract: The economic elements are of great importance to the componential structure of the Malaysian society. Moreover, the economic structure represents one of the major elements of a state might. The economic potentials of a state include whatever resources it has or whatever it can get to achieve its strategies or the self-sufficiency of its people in wartime. In peacetime, on the other hand, the state should depend on a strong economic base that helps achieve a completion to its parts and a basic element of its internal political integrity. Accordingly, the various types of the economic resources with respect to the production, exchange, and consumption represent one of the influential factors that affect the political behavior of a state- the way of its thinking, saying, decision-making, and actions. Much of the political behavior of a state comes from its economic background within its territory. However, the factor that plays a significant role in determining the actual might of a state is the number of population a state has and its ability in investing its resources. From this vantage, Malaysia represents one of the economically rich countries owing to its various natural resources. Furthermore, both trade and transport help a great deal in redistributing the economic resources of Malaysia. For the latter importance, the present work is to showcase in detail the role the economic factors play in achieving the stability and integrity of Malaysia and its people. Besides, it sheds light on the impact of ethnic diversity and the strategic position in the world on the overall stability of the state.                          

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

Teach for America Placement and Teacher Vacancies: Evidence from the Mississippi Delta

2017 ◽  
Vol 119 (2) ◽  
pp. 1-24 ◽  
Author(s):  
F. Chris Curran
Keyword(s):  
School District ◽  
School Districts ◽  
Fixed Effects ◽  
Mississippi Delta ◽  
Subject Area ◽  
The State ◽  
Teach For America ◽  
The Impact ◽  
The Relationship ◽  
Teacher Labor

Background/Context Teach for America (TFA) represents an influential yet controversial preparation route for new teachers. In recent years, TFA has received criticism from traditionally trained teachers and schools of education on the basis that they are crowding out or taking positions away from non-TFA teachers. Despite this criticism, research on TFA has tended to focus on its impact on student outcomes rather than on its implications for teacher labor markets. Research Questions This study explores the relationship between TFA placement in school districts in the Mississippi Delta and district advertised vacancies to provide the first evidence on the impact of TFA on teacher labor market outcomes. The questions addressed include the following: What is the relationship between TFA presence in a Mississippi school district and the number of district vacancies advertised through the state board of education? Do these relationships vary by characteristics of the vacancy such as grade level or subject area? Setting This study uses data on school districts in the state of Mississippi for an 11-year period from 2001 through 2011. Research Design This study utilizes two primary analytic strategies. The first encompasses school district and year fixed effects with a series of time-varying control variables to identify the impact of TFA placement off changes in the use of TFA by districts over time. The second approach capitalizes on an abrupt increase in the presence of TFA in Mississippi starting in 2009 by using a difference-in-differences design. A series of robustness and sensitivity checks are also included. Findings/Results The results indicate that the presence of TFA in a district predicts approximately 11 fewer advertised vacancies per year per district and that each additional TFA teacher placed in a district predicts approximately one less advertised vacancy. Conclusions/Recommendations The results indicate that in the Mississippi Delta, TFA appears to be filling teacher vacancies. This suggests that the continued use of TFA by districts may be a viable solution to addressing teacher shortages.

National Competition Policy—its genesis and design

2021 ◽  
pp. 51-66
Author(s):  
Malcolm Abbott ◽  
Bruce Cohen
Keyword(s):  
Competition Policy ◽  
The State ◽  
Reform Process ◽  
National Competition ◽  
The Impact ◽  
The Relationship

This chapter looks more specifically at the reform process leading up to the making of the Competition Principles Agreement in 1995. It also provides an examination of what this Agreement meant for the utilities sector more specifically. In doing so it explores the relationship between the state and federal governments and the impact that this had on the development of the National Competition Policy. The main principles of the Policy that were applicable to the utilities sector are explained, as well as the general background of the reform process and the Competition Principles Agreement 1995.

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