FEATURES OF TAX ADMINISTRATION IN THE CONDITIONS OF FISCAL REGULATION OF THE ECONOMY

2021 ◽  
Vol 83 (4) ◽  
pp. 80-87
Author(s):  
V. Burnasheva ◽  

. The subject of the study was the economic relations that arise as a result of the implementation by the state of the fiscal function of taxation in order to improve the effective regulation of the economy of Kazakhstan. The aim of the study is a theoretical description of the fiscal function and its impact on economic regulation. The paper substantiates the fact that the fiscal function leads to the financing of public expenditures and serves as a perfect regulator of economic processes in the country. Particular attention is focused on the instruments of fiscal policy, as well as the degree of their impact on the effectiveness of its implementation. The article defines the elements and methods of implementing tax policy, analyzes the goals of significant programs and concepts, and examines the chain of tasks that contribute to the gradual development of the economy. The direct connection between the fiscal function and the sustainable development of the economy of Kazakhstan is determined. The effectiveness of the main components of the study is justified by the fact that the fiscal function creates a platform for state regulation of economic relations in order to develop the economy of the Republic of Kazakhstan.

Transformation of world social and economic relations under the influence of business processes informatization as well as infrastructural and institutional consequences of virtualization along with transnationalization and networkization of global economic environments have stimulated many radical changes in public structures of the states worldwide. If a state strives to keep and use further its regulative competences, moreover, if it plans simply to survive under today's extremely dynamics environment, it simply must shift to much more efficient principles of functioning. The latter assume implementation and further use of all latest achievements of information & technological progress and also use of certain elements and mechanisms of networking. This chapter considers the key instruments used for modernization and upgrade of public economic regulation using the potential of advanced technologies and networking in overcoming the major failures of economic governance (corruption, lack of expert information, high costs of targeted and truly efficient state regulation and/or stimulation etc.). In this context, new principles are being formulated – those of outstripping progress of the states as market actors. Using these newer principles, the state would be able to accumulate the key advantages of technological progress much quicker than the private companies are doing the same today.


2021 ◽  
Vol 295 ◽  
pp. 01012
Author(s):  
Larisa Sokolova ◽  
Irina Kazantseva

The formation of methodological tools for the sustainable development of regions, the formation of an integrated system of strategic planning of socio-economic development at the municipal level is among the least developed topics. On the example of a municipality, the practice of developing strategic planning documents, their compliance with the requirements of the existing regulatory framework, the mechanism for implementing the strategy and ensuring its implementation with financial resources is studied. The factors influencing the formalization of the developed strategic landmarks of the territory are established. The article substantiates the need to supplement the algorithm of strategic planning of socio-economic development of municipalities of the regions with new methods of analyzing the construction of vertical and horizontal economic relations, in order to select options for structural transformations, as well as to determine the resource potential, including labor. Establishment of indicators of goal-setting in the social sphere and its direction.


Author(s):  
L. N. Artamonova

The article analyzes the development of J.M. Keynes's theory in the second half of the twentieth century due to the works within the new direction of economical science - Post-Keynesianism. It is shown that in free-market economy Keynesian school based of the original Keynesian methodology requires additional studies of state regulation principles and take into account the qualitative changes in the market mechanisms. It is shown that post-Keynesianism has had a significant impact on the subject of research and has taken into account the principles of free enterprise, market pricing, level of price dynamics. All this principles allow realizing the principle of self-regulation of the market mechanism. New approaches to the post-Keynesians role of the state and state regulation combined with the freedom of entrepreneurship are analyzed. Taking into account real changes and economic crises it is necessary to analyze the main directions of development of the Keynesian model of economic regulation with a view to their effective use in shaping economic policy. There are considered the basic directions of development of post-Keynesianism such as Neo-Ricardian theory of value and prices of goods based on direct costs of production in the framework of macroeconomic model by P. Sraffa, information theory of "fundamental" uncertainty of the future by R. Klauder and the theory of financial instability hypothesis by H. Minsky. Their differences within the framework of post-Keynesianism under the subject specialization are considered. It is noted that the development of PostKeynesianism allows to present the latest research in modern Keynesian school within an interdisciplinary approach to economical problems.


2021 ◽  
pp. 70-77

In the conditions of Uzbekistan, to increase the ranгe of production of natural and environmentally friendly wine products from fruit and berry raw materials, as well as to effectively use raw materials, the production of export-oriented natural younг wines is a very urгent problem, based on the fact that the purpose of our study was to improve the existinг technoloгies in the Republic. for the production of fruit and berry wines on a biocatalytic basis, by stimulatinг zymoгenic enzymes of raw materials and yeast exohydrolases. To achieve this гoal, berries such as red cherries, strawberries, raspberries, currants and shotut were used as objects. The subject of the study was the creation of a fundamentally new technoloгy for the production of natural and export-oriented wine products from fruit and berry raw materials, as well as the research method was the determination of physicochemical, biochemical, technical and technoloгical parameters and the analysis of orгanoleptic indicators of objects by standard methods. The study showed that under an unfavorable environment, the cells of fruit and berry raw materials fall into stress as a result, under the influence of zymogenic exo- and endo enzymes of plant cells, it degrades biopolymers such as pectin and protein, which are the main components of the cytoplasmic membrane of cells, and a fundamentally new technology was developed, which allows to separate the fermentation process from the extraction of valuable components of raw materials due to the enhancement of the secondary metabolism of yeast associated with "high synthesis" in a controlled fermentation process. Moreover, in the process of carbon dioxide maceration, the yield of high-quality juice from 1 ton of raw material was increased by 10-12%, and the yield of wine material due to a decrease in yeast increased by 3.5%, due to the continuity of the process by 0.7% and the biosynthesis of ethyl alcohol was increased by 1 ÷ 1.5% vol. Natural wine products have been developed that have a pleasant harmonious taste and aroma due to their organoleptic properties.


Author(s):  
Р.К. Елшибаев ◽  
R. Yelshibayev

В статье изложен ход и результаты исследования экономических отношений, возникающих в процессе финансирования казахстанских технологических предприятий. Автором, посредством применения соответствующих общелогических и частных экономических методовпроведения исследований, решена научная задача по формированию стратегии мобилизации и использования финансовых ресурсов для эффективного развития технологической промышленности Республики Казахстан. Комплекс исследовательского инструментария включает такие методы, как:формально-логический анализ,абстрагирование, графическийанализи экономико-статистический анализ.Каждыйиз методов использовался aдeквaтнoeгoфункциoнaльным вoзмoжнocтям и paзpeшaющимcпocoбнocтям.Это позволило автору последовательно peшатьcooтвeтcтвующиеэтaпные зaдaчииccлeдoвaния. Вначале изучить экономическую сущность системы финансирования развития казахстанских технологических предприятий,затем обосновать необходимость государственного регулирования данной системы. Далее определить роль и место интернет-трейдинга в системе экономических отношений между населением и участниками финансового рынка, и в завершенииразработать теоретическую модель финансирования развития технологических предприятий Казахстана, адаптированную под современные экономические реалии Республики. Полученные выводы исследованияпредставляют собойпотенциальную теоретико-методическую базу для использованиясоответствующими государственными органами при разработке и внесении изменений и дополнений в законодательные и нормативные акты, регулирующие вопросымобилизации и использования финансовых ресурсов для развития технологических предприятий Республики Казахстан. technologyenterprise, financingmethod, mobilizationstrategy, financial resources, innovative infrastructure, technology cluster, stock market, integration of education, science and business, improving the competitiveness of the enterprise The article describes the course and results of the study of economic relations that arise in the process of financing Kazakhstan's technological enterprises. The author, through the use of appropriate General and private economic methods of research, solved the scientific problem of forming a strategy for the mobilization and use of financial resources for the effective development of the technological industry of the Republic of Kazakhstan. The complex of research tools includes such methods as: formal logical analysis, abstraction, graphical analysis, and economic and statistical analysis. Each of the methods was used adequately for the ero functionality and resolution capabilities. This allowed the author to consistently solve the corresponding stage tasks of the study. First, to study the economic essence of the system of financing the development of Kazakhstan's technological enterprises, then to justify the need for state regulation of this system. Next, determine the role and place of Internet trading in the system of economic relations between the population and financial market participants, and finally develop a theoretical model for financing the development of technological enterprises in Kazakhstan, adapted to the current economic realities of the Republic. The findings of the study represent a potential theoretical and methodological basis for use by relevant state bodies in the development and introduction of amendments and additions to legislative and regulatory acts regulating the mobilization and use of financial resources for the development of technological enterprises in the Republic of Kazakhstan.


2011 ◽  
Vol 8 ◽  
pp. 93
Author(s):  
Ingemar Oscarsson

<p>The birth and rapid progress of scientific periodicals during the closing decades of the seventeenth century was a process that entailed new challenges for scholars and had many implications for the relations between the republic of letters and society as a whole. From this point forward, stronger demands were placed upon scholars to publicly account for their findings, as well as to improve their ability to communicate their research to a general audience. Inherent in this process was the gradual development of a new genre, the modern scientific article, together with spin-off forms like reviews, summaries, and abstracts. In Sweden, the quarterly <em>Acta literaria Sueci&aelig;</em> (Uppsala, 1720-1729) was pioneering in its ambition to give Swedish scholarship a more conspicuous place in the learned world than it had been bestowed in foreign journals. In this the Latin <em>Acta</em> did experience some success, but a more comprehensive breakthrough for Swedish learning in the European media came during the next few decades, reflecting the country's prosperity in the natural sciences. Of vital importance for this breakthrough was, beginning in 1739, the quarterly <em>Handlingar</em> (written in the vernacular) of the Royal Swedish Academy of Sciences, which was extensively translated and reviewed abroad. In the francophone sphere, however, its reception lagged in comparison to what was the case in the German area, and in the renowned <em>Journal des savants</em>, the Swedish journal was practically disregarded for many years. Then, in the 1770s and 1780s, it unexpectedly became the subject of a rather intense series of reviews composed by French intermediaries who took pains to learn Swedish. The article concludes with several examples of their techniques for transmitting the contents of <em>Handlingar </em>through the use of summaries, paraphrases, and translations.</p>


2021 ◽  
Vol 14 (1) ◽  
pp. 68-86
Author(s):  
Branimir Kalaš

The issue of achieved tax revenues in important for every country, especially today in the conditions of the current COVID-19 pandemic. The negative effects of coronavirus are reflected in increased health and economic risk which is manifested in the deterioration of the macroeconomic framework in the world. The aim of this paper is to point out the importance of tax revenues that they have in the tax structure, especially in crisis situations. The subject of the paper includes the analysis of monthly trend of tax revenues in the Republic of Serbia for the period January-October 2020. The results of the analysis indicate that average tax revenues were 2.21% during the observed period. Although a deficit of 34.484 million dinars was recorded in the first ten months, it is positive that public revenues average increased by 2.47% which is slightly higher than the average growth of public expenditures of 1.68%. Since value added tax and excises are the most important tax forms in the structure of the Republic of Serbia, policymakers should focus on stimulating consumption in order to produce positive implications for generating revenues.


Author(s):  
S. S. Aslaeva

Currently, the issues of studying the polarity and polarization of the economic space are relevant, as there is an increase in inter-territorial imbalances in the development of territorial entities. The goal is to study the polarity and leveling of polarization according to the main indicators: gross output per capita and industrial production per capita in municipalities (MO) and urban districts (GO) of the Republic of Bashkortostan (RB). The object of research is the economic space of Belarus. The subject of research is the essence of polarity, polarization and leveling of polarization of territorial entities. Methodological tools are based on the dialectical method of cognition. Economic analysis used statistical methods. The methodology for calculating the polarity and polarization is described, the indicators of polarity, polarization and leveling of polarization are found by the main indicators of the republic: gross output per capita and industrial production per capita, cartographic profiles of the polarization of the Republic of Belarus are constructed by these indicators, the groups of MO and GO by polarity are compared and polarization for the same indicators. Polarity shows the direction of economic relations, is determined in statics, polarization characterizes the process of economic relations. The composition of the groups of municipalities and municipalities of the Republic of Belarus in terms of polarity in terms of gross output per capita and industrial products per capita is identical, which is evidence that industrial production makes a great contribution to the gross product of the republic. The highest polarity is demonstrated by the indicator "industrial production per capita." The composition of MO and GO in polarization groups by gross output per capita and industry per capita is different, development occurs at different rates. Polarization leveling occurs in industrial production per worker employed in the industry and in the production of innovative goods.


2021 ◽  
Vol 1 (11) ◽  
pp. 118-123
Author(s):  
Alina K. Morgoeva ◽  
◽  
Alena E. Salamova ◽  
Kheda M. Musaeva ◽  
◽  
...  

The subject of the study is the analysis of the dynamics and structure of tax revenues to the consolidated budget of the Republic of North Ossetia – Alania (RSO – Alania), their impact on the economic policy of the subject under study. The relevance of the topic under study is explained by the fact that tax revenues are the most effective tool for regulating economic relations. They maintain the balance of the parties and are represented, on the one hand, by the interests of the state, and on the other – by the interests of citizens. At the level of economic activities, the indicator under study is an indicator of the turnover of industrial facilities that realize the investment and overall economic potential of the region. The components necessary to maintain or restore the most important elements of the economic policy of the region are identified. Special attention is paid to the tax analysis of economic activities in the Republic of Kazakhstan to identify the strengths and weaknesses of the economic, in particular tax, policy of the region.


2021 ◽  
Vol 10 (19) ◽  
pp. 15-23
Author(s):  
Biljana Ivanova ◽  
Milan Mihajlović ◽  
Miloš Miljković

Modern states are faced with significant budget deficits and public debts. The long-standing negative trend of these categories can create significant negative consequences. All countries strives to rationalize expenditures and increase revenues without distraction the functioning of the economy. The subject of this paper is to create models of forecasting public revenues and public expenditures based on the same in previous years. The analysis includes all EU Member States and the values of public revenues and expenditures over the past ten years. The SPSS software package was used for data analysis and the conclusions were drawn from the obtained results. The importance of the analysis is reflected in the practical foundation of the pre-set theoretical views, which will have their foundation also in the results of the analysis, which will be statistically significant. The resulting model does not have its limitation of application and can be applied to the Republic of Serbia.


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