TOPICAL ISSUES OF INDIVIDUAL INCOME TAXATION IN THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 83 (4) ◽  
pp. 87-93
Author(s):  
Z. Ilimzhanova ◽  
Keyword(s):  
Social Services ◽  
National Income ◽  
Value Added ◽  
Well Being ◽  
Petroleum Products ◽  
The State ◽  
The Social ◽  
Indirect Taxes ◽  
The Republic ◽  
Business Entities

Taxes are legally established payments that business entities and the population are obliged to pay in accordance with the established rules for filling the state treasury. Nowadays, taxes are used by the state to redistribute national income and serve as the main source of state revenue necessary for the implementation of its main functions: the maintenance of the administrative apparatus, law enforcement and social services, financing of the social security system. Also, with the help of taxes, the state can level income inequality among different groups of the population in order to increase their well-being as a whole. Individuals in Kazakhstan are required to pay personal income tax, transport tax, land tax, property tax of individuals. Pensions, sick leave payments and social benefits are formed from these contributions. In addition, individuals bear the burden of paying indirect taxes value added tax and excise taxes on alcohol, tobacco and petroleum products. According to some estimates, individuals actually pay more than 50% of the amounts of indirect taxes received by the budget of the Republic.

scholarly journals The Nature of Interethnic Relations in the Republic of Sakha (Yakutia) During the Pandemic

2021 ◽  
Vol 9 (4) ◽  
pp. 127-145
Author(s):  
Elena Shchegolkova
Keyword(s):  
Cultural Distance ◽  
Well Being ◽  
The State ◽  
Positive Trend ◽  
Interethnic Relations ◽  
Financial Situation ◽  
Current Trends ◽  
Factors Influencing ◽  
The Social ◽  
The Republic

The article is devoted to the analysis of interethnic relations in the Republic of Sakha (Yakutia) against the background of the coronavirus pandemic. The study was conducted taking into account the methodology of monitoring studies implemented by the FADN of Russia. This material presents data that allow us to make comparisons with representative ethnosociological studies carried out in the RS(Ya) in different years, and to trace the patterns of development of interethnic relations. The article presents conclusions about the state of interethnic relations in the RS (Ya) in 2020. The results of the study allow us to speak about a benevolent interethnic climate in the republic: 75% of Yakuts assess interethnic relations in the republic as benevolent and normal. These indicators are close to the all-Russian ones. The analysis of assessments of interethnic relations in the settlements of the republic for the period 2015–2020 shows a positive dynamics. The interethnic attitudes of the respondents demonstrate a positive trend – 70–80% of the respondents expressed their readiness for interethnic interactions in the labor and informal spheres. The dynamics of measurements on the Bogardus scale demonstrates a steady reduction in the socio-cultural distance. The factors influencing the current trends in interethnic attitudes are highlighted. Negative assessments of the social well-being of the population affect the perception of interethnic relations. Those who are dissatisfied with their life and financial situation are more likely to assess the interethnic situation in their locality as tense.

scholarly journals OPPORTUNITIES OF THE SOCIAL PROTECTION SYSTEM TO IMPROVE THE QUALITY OF LIFE OF SUBSTITUTE FAMILIES IN THE REPUBLIC OF MORDOVIA: ANALYSIS OF THE RESEARCH RESULTS

2020 ◽  
Vol 11 (3) ◽  
pp. 40-44
Author(s):  
T.V. Soloveva ◽  
◽  
E.G. Pankova ◽  
D.A. Bistyaikina ◽  
◽  
...  
Keyword(s):  
Quality Of Life ◽  
Social Services ◽  
Social Protection ◽  
Well Being ◽  
Protection System ◽  
Traumatic Experience ◽  
Adoptive Families ◽  
The Social ◽  
The Republic

The article presents the results of a study of the possibilities of the social protection system to improve the quality of life of substitute families in the Republic of Mordovia. The authors conclude that a substitute family is not a legally defined term for any type of family that accepts a child (children) left without parental care. Social protection of a substitute family is a system of support provided by providing a set of social services to the family in order to preserve and strengthen the social, psychological and physical health of members of the foster family and prevent secondary abandonment of the child. Professional formation and support of substitute families is one of the most important stages in the work of specialists working with a child placed in a family and members of this family. The results of the research presented in the article suggest that in General, substitute parents in the Republic of Mordovia are satisfied with the socio-psychological and socio-legal knowledge obtained during the preparation and decision-making on the creation of a substitute family. Adaptation and upbringing of a foster child, the features of children who have a traumatic experience of breaking up with their biological parents and the features of their development in adolescence – are the topics that were most significant for the substitute parents. The authors observed that adoptive families are heterogeneous both in terms of social well-being in General, and by the presence and intensity of elements, and therefore family policies should focus not only on the institution of foster families in General, but to be differentiated in relation to different groups. The results obtained provide a scientific basis for such a differentiated policy, which corresponds to the principle of targeting, widely declared in social policy and social work.

scholarly journals Assessment of the social exclusion at the regional level using multi-criteria approach: evidence from the Czech Republic

Equilibrium ◽  
2021 ◽  
Vol 16 (1) ◽  
pp. 75-102
Author(s):  
Roman Vavrek ◽  
Eva Kovářová
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Social Exclusion ◽  
Social Services ◽  
Value Added ◽  
Well Being ◽  
The European Union ◽  
The Czech Republic ◽  
The Social ◽  
Wide Range

Research background: Social services are the main social tool used for the prevention and solution of social exclusion and its risk. Services of social prevention are focused on the well-being of the whole society and they prevent it from the influence of a wide range of socio-economic phenomena related to social exclusion, understood in multidimensional terms. Purpose of the article: The purpose of the paper is to evaluate districts of the Czech Republic with respect to selected socio-economic factors that lead or can lead to social exclusion, when the emphasis is placed on the exclusion of children and youth, and to identify the causes of differences existing among these districts within the period of years 2011?2016. Methods: The paper focuses on multi-criterial assessment of districts of the Czech Republic using 23 indicators covering main aspects of social exclusion, which are processed with the Technique of Order Preference Similarity to the Ideal Solution (TOPSIS technique) in combination with the Coefficient of Variance method used to determine the indicators? weight. The results obtained using these methods are completed by the Moran?s index, Shapiro-Wilk test, Mann-Whitney test, Kolmogorov-Smirnov test, Kendall Rank Coefficient and Levene?s test. Findings & value added: A small number of districts with very negative assessment, with the presence of social exclusion and its higher risk, respectively, are identified. Differences among regions are constant and could not be assigned to randomness or disposable changes in the structure of indicators. Higher number of children born to unmarried mothers can be considered a typical aspect of the districts with higher risk of the social exclusion. The methods applied in the research, whose results and findings are presented in the paper, can be inspiring to further studies focusing on the social exclusion in its multidimensionality. The research is framed with the European Union discourse of social exclusion, thus the presented findings also open space for the comparisons and discussions of the factors associated with the social exclusion in other European Union Member States.

To the issue of counteraction of Republic of Kazakhstan prosecution authorities to violations in the land legislation sphere

2019 ◽  
pp. 310-318
Author(s):  
Marat Erkenovich Ashirbekov
Keyword(s):  
Public Relations ◽  
Private Property ◽  
Well Being ◽  
The State ◽  
Individual Housing ◽  
Role Of The State ◽  
The Social ◽  
Material Goods ◽  
The Republic ◽  
The Right

We consider the issue of counteraction of Republic of Kazakhstan prosecution authorities to violations in the land legislation sphere. In this manner, the current reforms to improve the social and economic well-being of citizens in the Republic of Kazakhstan have affected such a burning sphere of public relations as the land issue. It is noted that other values, in particular spiritual and material goods, pale before the right to own the private property institution. It is stated that the existing demand for land and the lack of equal opportunities to obtain them contributes to the emergence of corruption risks. The role of the state course coordinator is legally assigned to the supreme supervisory body of the Republic of Kazakhstan – the Prosecutor General’s office. The inspections carried out by the prosecutor’s office in the activities of local executive bodies reveal numerous law violations, allowed when granting land for individual housing construction, failure to comply with the procedure for issuing land, the use of various schemes to bypass queues. However, the state does not have sufficient land resources to meet the needs of even those who are already in line. In view of what any methods for achievement of the purposes, including bribes of officials, arbitrariness and unauthorized captures of the earth are applied. We offer the ways of counteraction and prevention of the considered crimes in the sphere of land use.

scholarly journals Methodological recommendations for digital evaluation of social indicators of enterprises

2021 ◽  
pp. 10-15
Author(s):  
Oleksandr HRYHORIEV ◽  
Natalia PETRYSHYN ◽  
Andrii TODOSHCHUK
Keyword(s):  
European Integration ◽  
Well Being ◽  
The State ◽  
Average Salary ◽  
The Social ◽  
Digital Evaluation ◽  
The Creation ◽  
Business Entities ◽  
Social Rating ◽  
Legal Entities

Introduction. One of the most important functions of the state in accordance with the Constitution is a constant increase of the well-being of the population of Ukraine. The main direction of raising the well-being is the implementation of the country's socio-economic policy. Digital rating of legal entities and individuals is one of the directions of informatization of society in European integration. The importance of the rating is determined by the problem of creating a transparent society, the fight against corruption, the creation of equal conditions for individuals and legal entities, control over the loyalty of the population, etc. The purpose of the paper is the thorough study and analogization of the international and domestic experience of social rating of economic activity of enterprises on the territory of Ukraine in order to develop harmonized and unified methodological recommendations for the social rating of business entities in the conditions of European integration of Ukraine. Results. In the conditions of chronic deficit of the state budget and the deficit of the Pension Fund, all types of activity of the enterprise are acquiring special relevance to the improvement of these problems. Of course, for the rating of an enterprise, one of the most important indicators is the indicator of payment of taxes and social contributions to compulsory state funds. The next criterion for assessing the social activities of the enterprise is employment at the enterprise. Special moment you need to note the creation of new jobs. Also important element of evaluation is a salary, or rather its size. The main landmark should serve the average salary in the field of field in the country, but with an amendment to the geographical region. The more deviation from the average salary in one direction or another, the more accrued (calculated) scores to the rating. The auxiliary unit consists of a social package that operates at the enterprise. Conclusions. The proposed methodological recommendations on the social rating of enterprises allow to form the necessary basis for state bodies in the scope of managerial decisions on financing, support, protection, permission to participate in public bids, providing various benefits and brets and it is recommended to use not only by state social bodies, but also by others, by a variety of state authorities. The proposed recommendations will allow to eliminate disadvantages in the distribution of state subsidies, subsidies, subventions and other state-owned assistance, as well as serve as a benchmark in determining the optimal social policy both in the country as well as in regions. Social authorities will also be able to optimize the necessary issuance of targeted assistance not only legal but also on the basis of the existing base and individuals.

scholarly journals THE SOCIAL AND RECREATIONAL LIFESTYLES OF THE ELDERLY IN KWARA STATE, NIGERIA

2020 ◽  
Vol 4 (2) ◽  
pp. 67-75
Author(s):  
Ismaila Oloyede Orire
Keyword(s):  
Social Services ◽  
Access To Health Care ◽  
Social Activity ◽  
Secondary Data ◽  
Sampling Technique ◽  
Well Being ◽  
The Elderly ◽  
The State ◽  
Religious Activities ◽  
The Social

Our world is rapidly ageing. A process which exposes individuals to increasing risk of illness and disability of which quality lifestyle is crucial for promoting desired well-being and longevity. Certain objectives were examined, which are to: assess the socio-demographic structure of respondents; determine the social and, recreational lifestyles of the respondents; and determine the common/regularity of participation in socio-recreational activities in the state. Primary and secondary data were used. A multi-stage sampling technique was employed to sample 488 elderly respondents, from six of the 16 LGAs of Kwara State using copies of structured questionnaire. Thus, the result shows that majority of respondents (88%) are between ‘young old’ (60-74) age category. About 36% of respondents were with either primary, secondary or tertiary level education, while 30.1% had acquired only the quranic education. Praying and other religious activities are the major (41%) social activity engaged in, while 32.8% are engaged into farming and other commercial activities. Birthday events are the least attended function by respondents. Also, 38.5% see visitation to friends and relations as major recreational activity, while daily and weekly sporting exercises are engaged in by 40.5% and 42.9% of respondents respectively. The study recommends the establishment of modern and affordable recreational centers for the elderly in the state, encourage optimum utilization and overall enhancement of their health and wellbeing. Hence, appropriate policies and programmes to ensure their equal access to health care, basic social services and social safety nets to protect them from falling into poverty is essential and overdue.

Social Capital and Sustainable Health Care: An Analysis of Community Based Palliative Care Model of Kerala

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Abdul Azeez. E.P
Keyword(s):  
Social Capital ◽  
Palliative Care ◽  
Social Services ◽  
Social Inclusion ◽  
Well Being ◽  
Vital Role ◽  
Voluntary Organizations ◽  
Community Based ◽  
The Social ◽  
Palliative Care Units

Social Capital is the most crucial asset which significantly influence the efficacy and resilience of any community. Social capital is a dependent variable that depends upon the competence and coherence of the individuals in the community and mode of social relationships, trust and networks they maintain. It is one of the most sustainable social resources that originate from human relations and results on the mutual support of people. Utilization of Social capital has a wide applicability in the process of social inclusion, especially in dealing with the vulnerable and disadvantaged sections in the community itself. Voluntary organizations are very keen to utilize the social capital for community/social services and community development in a sustainable manner. Community based de-institutionalized Palliative Care is one of the foremost among such organizations that made social capital in a strategic way for social inclusion and community well being. This paper analyses the extent to which different elements of social capital helps in initiating the sustainable community based palliative care movement by assessing the unique intervention strategies carried out by the palliative care. This paper explores conceptual questions of how social capital and voluntary community based services are correlated. A case study method was adopted for the study in which ten palliative care units were analyzed. The results show that a number of social capital elements are playing a vital role in the sustainability of community palliative care movement in Kerala.

CONTROL SYSTEM IN MODERN JAPAN (NIHONTEKI KEYKEY): THE KEY TO INNOVATIVE DEVEL

2021 ◽  
Vol 1 (3) ◽  
pp. 148-154
Author(s):  
A. I. SAMSIN ◽  
◽  
M. A. PONOMAREV ◽  
V. V. VELIKOROSSOV ◽  
◽  
...  
Keyword(s):  
Economic Development ◽  
Control System ◽  
Management System ◽  
Decisive Role ◽  
Well Being ◽  
The State ◽  
Social Orientation ◽  
The Social ◽  
Modern Japan

The article is devoted to the analysis of the main trends and problems of the management system in modern Japan, which is the key to the country's innovative economic development. Shows the social orientation of the state authorities to protect the rights, freedoms and well-being of citizens. Today, the country is actively fighting against the coronavirus pandemic. The decisive role belongs to government bodies, it is they who develop and implement a system of measures to overcome this serious danger.

scholarly journals Social commissioning in the sphere of social services provision

2021 ◽  
Vol 66 ◽  
pp. 113-117
Author(s):  
M.O. Buk
Keyword(s):  
Social Services ◽  
Social Order ◽  
Social Care ◽  
Social Issues ◽  
Public Procurement ◽  
The State ◽  
The Social ◽  
The Law ◽  
Definition Of ◽  
State Regional

This article is dedicated to the analysis of the essential hallmarks of social services procurement. The attention is focused on the absence of the unity of the scientists’ thoughts as for the definition of the term “social procurement”. It has been determined that in the foreign scientific literature the scientists to denote the term “social procurement” use the notions “social contracting”, “social order” and “social commissioning”, and they use these notions with slightly different meanings. Therefore, the notion “social procurement” is defined as: 1) activity of a country; 2) form of the state support; 3) complex of measures; 4) legal mechanism. The article has grounded the expediency of the definition of social procurement in the legal relations of social care as a special legal way to influence the behavior of the parties of the social care legal relations. The publication advocates the idea that social procurement is one of the conditions for the rise of the state and private sectors partnership. The state-private partnership in the legal relations regarding the provision of social services is proposed to be defined as cooperation between Ukraine, AR of Crimea, territorial communities represented by the competent state bodies, self-government bodies (authorized bodies in the sphere of social services provision) and legal entities, but for the state and municipal enterprises and establishments, and organizations (providers of social services) regarding the provision of social services, which is carried out on the basis of an agreement and under the procedure set by the Law of Ukraine “On Social Services” and other legal acts that regulate the social care legal relations. The article substantiates the thesis that the subject of the social procurement is social services and resolution of social issues of the state/regional/local levels in the aspect of the satisfaction of the needs of people/families for social services (state/regional/local programs of social services). It has been determined that the main forms of realization of the social procurement in the social care legal relations are public procurements of social services and financing of the state/regional/local programs of social services. The public procurement of social services is carried out under the procedure set by the Law of Ukraine “On  Public Procurement” taking into account the special features determined by the Law of Ukraine “On Social Services”. The social procurement in the form of financing of the state/regional/local programs of social services is decided upon the results of the tender announced by a client according to the plan for realization of the corresponding target program.

scholarly journals Frailty and social support: the care services response to aging in Russia

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
E Kholostov
Keyword(s):  
Social Support ◽  
Social Services ◽  
New Technologies ◽  
Effective Interaction ◽  
Well Being ◽  
The Elderly ◽  
The State ◽  
Institutional Perspective ◽  
Term Care ◽  
Health And Social Care

Abstract In the twenty-first century, ageing of population, having become a global phenomenon, raised questions about the need to consider the social services of the elderly from an institutional perspective. Thus, the number of Russians over the age of 100 in 2018 exceeded 15.7 thousand people. In Moscow, as in the mega polis, in 2018 more than 3.4031 million people (27.2%) are older than working age. Different countries have their own characteristics of social service systems, models and policies, it depends to a large extent on the traditions of assistance, sources of financing, the space of responsibility assumed by the State, society, the family and the individual himself. New technologies to be applied for working with the elderly in Russia. Transition to the establishment of a system of long-term care at the level of multidisciplinary cooperation (reform of the residential care system; development of community based services, formation of Social Support Services for 75+, foster family for the elderly).Development of active longevityChanging the role repertoire of an older person (formation of new types of social roles previously characteristic of younger ages; changing of intergenerational link formats, etc.).The growing social responsibility of the State contributes to a more effective interaction between health and social care authorities, as well as a more active involvement of the NGO sector in addressing the problems of older persons.The increase in the number of older persons leads to the creation and active development of a silver economy that contributes to improving the well-being of people.Transfer of retraining and advanced training systems to the competent level according to professional standards (independent assessment of qualifications, personnel diagnostics, formation of individual trajectory of education, training of multiple disciplinary teams).

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