scholarly journals REFLECTION OF CHANGES IN THE TAX SYSTEM OF THE REPUBLIC OF UZBEKISTAN IN THE WORLD BANK’S «DOING BUSINESS» RATING

Globus ◽  
2021 ◽  
Vol 7 (1(58)) ◽  
pp. 37-39
Author(s):  
Bobomurod Nizamov
Keyword(s):  
Business Environment ◽  
Positive Influence ◽  
Tax System ◽  
Foreign Investors ◽  
Specific Signal ◽  
Doing Business ◽  
The World ◽  
The Republic ◽  
Business Entities ◽  
Small And Medium Business

The author of the article noted that in recent years, with the aim of creating relaxation for business entities, the base of many normative legal acts has been regulated, measures are being taken to create a favorable business environment and a positive influence of country on the international arena. The “Doing Business” rating is a rating that reflects the level of ease of doing small and medium business in the country. In turn, this rating is an international rating, which serves as a reflection of our work in this area and a specific signal for foreign investors.

scholarly journals THE PROTECTION OF INVESTORS’ RIGHTS IN KAZAKHSTAN

2015 ◽  
Vol 3 ◽  
pp. 306-312
Author(s):  
Madina Shegirbayeva ◽  
Ozhet Shegirbayev
Keyword(s):  
World Bank ◽  
Open Door ◽  
Open Door Policy ◽  
Foreign Investors ◽  
Doing Business ◽  
The World Bank ◽  
The World ◽  
Investment Law ◽  
The Republic ◽  
Favorable Conditions

Since obtaining independence, the Republic of Kazakhstan has developed an ‘open-door’ policy for foreign investors ready to invest in the country's economy. Over time, approaches and mechanisms that have created favorable conditions for investors have changed, along with appropriate amendments to the legislation. Currently, Kazakhstan is a rapidly developing country with great potential. According to the World Bank, out of 189 countries, Kazakhstan rated 50th in 2014 for ‘Doing Business’. Nonetheless, many foreign investors may rightly query about the guarantees for protecting investors' rights in this country, under the conditions they find here. This article aims to cover the  mechanisms for protecting the investors' rights in the Republic of Kazakhstan, taking into account the recent changes in investment law, and based on a several case reviews.

scholarly journals Lithuania’s Competitiveness: Myths, Realities and Perspectives

Ekonomika ◽  
2008 ◽  
Vol 84 ◽  
Author(s):  
Jekaterina Rojaka
Keyword(s):  
International Comparisons ◽  
Business Environment ◽  
Global Competitiveness ◽  
Doing Business ◽  
National Competitiveness ◽  
Economic Trends ◽  
World Economic ◽  
Business Entities ◽  
National Programs ◽  
Individual Economy

In recent years, the concept of national competitiveness and favourable business environment is broadly associated with economic development. The countries are increasingly paying attention to their competitiveness on global markets by promoting national programs and founding institutions aimed at tackling competitiveness issues. A number of leading international organizations, research institutes and business entities carry out global comparative studies on nation’s competitiveness. However, the global competitiveness ranking results are often inconsistent with economic trends. This raises a question whether the international competitiveness ran kings provide a proper guidance for an individual economy in improving the business environment. The paper aims at revealing the factors behind the discrepancies in evaluating a national competitiveness by international institutions and national agents. The analysis is based on the datasets of two influential publications - Doing Business (the World Bank) and Global Competitiveness Report (World Economic Forum). The study was enriched by a questionnaire, specially tailored to assess the most problematic issues in measuring the business and investment environment. The research has shown that the international comparisons only partially correspond to the national perception of competitiveness. The paper also addresses policy insights for enhancing Lithuania’s competitiveness.

scholarly journals Afghanistan’s Business Environment: Huge Potential for Investment in an Uncertain Place

2019 ◽  
Vol 1 (8) ◽  
pp. 19-23
Author(s):  
Abdul Kabir Karimi
Keyword(s):  
International Institutions ◽  
International Aid ◽  
Business Environment ◽  
Political Uncertainty ◽  
Foreign Investors ◽  
Critical Situation ◽  
Doing Business ◽  
Article Analysis ◽  
The Government ◽  
High Level

The article aims to present Afghanistan’s business environment and elaborates on the huge potential for investment in an uncertain place. A number of literatures has been reviewed from different international and government-related institutions and also quoted government high-level officials to identify these potentials and uncertainties. The review of the studies and research by international institutions suggests that the government of Afghanistan is actively working to prepare a business-friendly environment for domestic and foreign investors. However, political instability, lack of electricity, crime, theft and disorder, access to land and corruption still remains as the major constraints of doing business in Afghanistan. It is a fact that reviving Afghanistan’s business environment in this critical situation of conflict, declining international aid, and ongoing political chaos can be extremely difficult. However, reviving its business environment and utilizing the opportunities cannot wait for the end of the ongoing conflict and current political uncertainty. What Afghanistan needs to do is think creatively to recognize what can be done in the time of conflict and political uncertainty to take advantage from those opportunities. Although the extension of the article analysis requires more evidence to judge, the analysis challenges the general understanding of the business environment and points to important new avenues of research.

scholarly journals Selected Approaches to the Business Environment Evaluation

2015 ◽  
Vol 63 (2) ◽  
pp. 515-523 ◽  
Author(s):  
Helena Chládková
Keyword(s):  
Czech Republic ◽  
World Bank ◽  
New Technologies ◽  
Technological Development ◽  
Business Environment ◽  
The Czech Republic ◽  
Doing Business ◽  
The World Bank ◽  
The World

This paper contains views of managers on the quality of business environment and also reflects the results of the World Bank, which annually assesses the conditions for doing business in different countries, including the Czech Republic. The business environment of the Czech Republic was evaluated based upon the results of the World Bank, which assesses conditions for doing business in various parts of the world. Secondly, views of SME managers on the quality of the business environment were presented. The World Bank’s „Doing Business 2011“ report puts the Czech Republic in the 63rd place (out of 183 examined countries) when it comes to the quality of the business environment. The Czech Republic improved its score in two categories (Property Registration and Ending a Business) compared to the same evaluation conducted in 2010. SME managers evaluated the business environment with SWOT Analysis. „Technical and technological development along with increase in demand for innovated products made by new technologies“ was perceived as the most significant opportunity (82%) while „Competition and rivalry in the industry“ was identified as the most significant threat by almost all respondents (92%) in their 2010 evaluation.

scholarly journals Циљеви и обим концентрације власништва у акционарским друштвима у Републици Српској // Objectives and scope of ownership concentration in listed companies in Republic of Srpska

2013 ◽  
Vol 11 (18) ◽  
pp. 289
Author(s):  
Душко Даничић ◽  
Данка Панић
Keyword(s):  
Gain Control ◽  
Listed Companies ◽  
Business Environment ◽  
Development Projects ◽  
Real Sector ◽  
Short Term ◽  
Doing Business ◽  
Property Companies ◽  
The Republic

Резиме: Укрупњавање власништва и преузимање предузећа је обично повезано са мотивима какви су: максимизирање добити у дугом року, освајање нових тржишта, остваривање контроле ради управљања предузећем и његовог дугорочног развоја и сл. Као мотив за куповину већинског учешћа или концентрацију не мора бити пословање, већ нематеријална и материјална имовина друштва, име или друге вриједне ставке пословне или инвестиционе активе. Из презентованих података добијених током обављеног истраживања, закључује се да се Република Српска сврстава у групу земаља у којима је власништво над излистаним компанијама концентрисано. Мотиви који су претходили концентрацији капитала често су повезани са имовином друштва, док је пословање имало споредну улогу, што је у многим случајевима довело до гашења пословних активности преузетих друштава. Промјена укупног пословног амбијента најбољи је начин да се не само концентрација капитала, већ и остале инвестиције усмјеравају ка реалном сектору и пословним циљевима који укључују развојне пројекте и инвестирање за будућност. Тиме ће се умањити мотивисаност власника капитала да инвестирају у краткорочне пројекте са циљем куповине и брзе продаје привредног друштва, што се код нас своди на продају ставки активе. На овај начин ће се умањити и број ликвидација које су подстакнуте намјером да се имовина друштва прода и уновчи.Summary: Еnlargement of ownership and takeover is usually associated with motifs such as: maximizing profit in the long term, new markets, gain control of management of the company and its long-term development, etc. The motive for the purchase of the majority share or concentration is not necessarily doing business, but tangible and intangible assets of the company, it’s name, or other valuable items of business or investment assets. From the presented data obtained during the research that was done, it could be concluded that the Republic of Srpska ranks among the countries in which the ownership of listed companies is concentrated. Motives that preceded the capital concentration are often associated with property companies, while business had a supporting role, which in many cases has led to the closure of books, business activities undertaken societies. Change in the overall business environment is the best way to not only capital but also the concentration of other investments are directed towards the real sector and business objectives that include development projects and investments for the future. This will reduce the motivation of the owners of capital to invest in short-term projects in order to purchase and quick sale of the company, it comes down to us on the sale of assets items. In this way the number of liquidation, that were triggered with the intent to sell the assets of companies, could be reduced.

scholarly journals Buddhism and Buddhist Business Practices

2019 ◽  
Vol 10 (2) ◽  
pp. 115
Author(s):  
Samuel L. Dunn ◽  
Joshua D. Jensen
Keyword(s):  
Business Environment ◽  
Business Practices ◽  
High Likelihood ◽  
Business Professionals ◽  
Global Business ◽  
Doing Business ◽  
Present Information ◽  
The World ◽  
Basic Understanding ◽  
History Of

The 21st century global business environment is more diverse and interconnected than ever before. As organizations continue to expand their global reach, business professionals often find themselves having to navigate challenging cultural and religious terrain, which they may not be prepared for. While it is impossible for someone to learn the intricacies of all cultures and religions throughout the world, one can seek to learn about some of the more prominent cultures and religions of the world – particularly those they have a high likelihood of engaging with at some point in his or her business career. This paper examines Buddhism, a prevalent religion throughout many parts of the world, and discusses how its culture and beliefs are manifested through Buddhist business practices. Particular focus is placed on business in Thailand, the country with the highest percentage of Buddhists. The purpose of this paper is to provide business professionals with a basic understanding of the history of Buddhism, an overview of the major beliefs of Buddhists, and to present information that will assist business professionals in successfully navigating intercultural affairs when doing business with Buddhists in Thailand or around the world.

scholarly journals The Challenges and Imperative of Tax System Reform in Nigeria

2016 ◽  
Vol 8 (3) ◽  
pp. 151
Author(s):  
Nwosu M. Eze ◽  
Tondo E. Iorwuese ◽  
Wali B. Abba
Keyword(s):  
Business Environment ◽  
Tax Revenue ◽  
System Reform ◽  
Tax System ◽  
World Government ◽  
Major Player ◽  
The World ◽  
The Government ◽  
Petroleum Sector ◽  
Tax Payers

Tax ranks next to the petroleum sector in terms of volume of public revenue generation in Nigeria as it is a major player in every society of the world. Government imposes taxes on the citizens in order to finance its activities and creates a conducive business environment for its citizens. In the process, responsibilities are assigned to three key elements namely, tax payers, tax authorities and the government. While tax authorities ensure effective collection of tax revenue to the government, tax payers are merely fulfilling their civic responsibilities and obligations. However, the tax system in Nigeria is confronted by myriad problems; multiplicity of taxation, especially among the three tiers of the government, low quality personnel, among others. This raises the need for reforms in the management of the tax system in Nigeria.

scholarly journals Hinduism and Hindu Business Practices

2018 ◽  
Vol 10 (1) ◽  
pp. 33
Author(s):  
Samuel L. Dunn ◽  
Joshua D. Jensen
Keyword(s):  
Business Environment ◽  
Business Practices ◽  
High Likelihood ◽  
Business Professionals ◽  
Global Business ◽  
Doing Business ◽  
Present Information ◽  
The World ◽  
Basic Understanding ◽  
History Of

The 21st century global business environment is more diverse and interconnected than ever before. As organizations continue to expand their global reach, business professionals often find themselves having to navigate challenging cultural and religious terrain, which they may not be prepared for. While it is impossible for business professionals to learn the intricacies of all cultures and religions throughout the world, one can seek to learn about some of the more prominent cultures and religions of the world – particularly those they have a high likelihood of engaging with at some point in business. This paper examines Hinduism, a prevalent religion throughout many parts of the world, and discusses how its culture and beliefs are manifested through Hindu business practices. Particular focus is placed on business in India, the country with the largest number of Hindus. The purpose of this paper is to provide business professionals with a basic understanding of the history of Hinduism, an overview of the major beliefs of Hindus, and present information that will assist business professionals in successfully navigating intercultural affairs when doing business with Hindus in India and around the world.

scholarly journals Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

2016 ◽  
Vol 5 (2) ◽  
pp. 119-131
Author(s):  
Ivan Raonić ◽  
Zoran Vasić ◽  
Igor Pejović
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Income Taxation ◽  
Tax Base ◽  
Tax System ◽  
Low Level ◽  
The World ◽  
The Republic ◽  
Specific Challenge

AbstractThe tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment). This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

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