scholarly journals Conceptual models of tax systems of asian states at different stages of economic development on the example of japan and china

2021 ◽  
Vol 34 (04) ◽  
pp. 1355-1369
Author(s):  
Vladimir Alexandrovich Slepov ◽  
Mikhail Evgenievich Kosov ◽  
Mikael Edvardovich Khoranyan ◽  
Sergey Aleksandrovich Balandin ◽  
Sergey Yuryevich Popkov
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
Service Sector ◽  
High Rate ◽  
Vector Model ◽  
Macroeconomic Conditions ◽  
Tax Systems ◽  
Post Industrial ◽  
Japan And China

The purpose of the study is to determine the role of the stage of economic development on the conceptual model of taxation in Western countries by analyzing the tax systems of Japan and China. The article provides a fundamental analysis of the tax systems of Japan and China, which includes the study of the internal macroeconomic conditions of the tax policy, the analysis of the fundamental factors of the implementation of the tax model used. Parallels have been drawn between the industrial (the predominant share of industry in the structure of the economy) China and post-industrial Japan (the predominant share of the service sector and the high rate of introduction of innovative technologies into the economy). The features characteristic of the industrial and post-industrial tax systems of the countries of the Asian region have been formulated based on the conducted analysis. The conclusion of the study was a vector model that characterizes the main elements of the tax policy.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals Urban Regeneration: From the Arts `Feel Good' Factor to the Cultural Economy: A Case Study of Hoxton, London

Urban Studies ◽  
2009 ◽  
Vol 46 (5-6) ◽  
pp. 1041-1061 ◽  
Author(s):  
Andy C. Pratt
Keyword(s):  
Service Sector ◽  
Urban Regeneration ◽  
Cultural Economy ◽  
Cultural Industries ◽  
Industrial City ◽  
Policy Debates ◽  
The Arts ◽  
Post Industrial

This paper seeks to examine critically the role of culture in the continued development, or regeneration, of `post-industrial' cities. First, it is critical of instrumental conceptions of culture with regard to urban regeneration. Secondly, it is critical of the adequacy of the conceptual framework of the `post-industrial city' (and the `service sector') as a basis for the understanding and explanation of the rise of cultural industries in cities. The paper is based upon a case study of the transformation of a classic, and in policy debates a seminal, `cultural quarter': Hoxton Square, North London. Hoxton, and many areas like it, are commonly presented as derelict parts of cities which many claim have, through a magical injection of culture, been transformed into dynamic destinations. The paper suggests a more complex and multifaceted causality based upon a robust concept of the cultural industries as industry rather than as consumption.

PROSPECTS FOR DEVELOPMENT OF RESTAURANT BUSINESS IN AGRARIAN AND INDUSTRIAL STATE

2019 ◽  
Vol 18 (Vol 18, No 4 (2019)) ◽  
pp. 466-477
Author(s):  
Yuriy GUMENYUK
Keyword(s):  
Economic Development ◽  
Technological Innovation ◽  
National Economy ◽  
Household Income ◽  
Service Sector ◽  
Aggregate Demand ◽  
Industrial State ◽  
Artificial Cultivation

The role of the service sector in the development of the national economy of the country is substantiated. It is proved that the artificial cultivation of the service sector in the conditions of degradation of the branch structure and the reduction of effective aggregate demand can not bring it into the rank of the engine of economic development. Methodologically substantiated the author's position regarding the synergy of the level of household income, the structure of their expenditures, the investment attractiveness of the country and the productivity of its economy. The direct-to-person segment of the service sector is also characterized by technological and technological innovation, which is reflected in the deepening of personalization of the provision of catering services.

Human Factor and Economic Growth in Conditions of Post-industrialization

2004 ◽  
pp. 85-96
Author(s):  
S. Egorov
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Economic Development ◽  
Technical Progress ◽  
Human Factor ◽  
Industrial Society ◽  
Wage Level ◽  
State Technical ◽  
Post Industrial

The increase of the role of human factor in post-industrial society and influence of that shift on the theory of economic growth are examined in the article. Special attention is paid to transformation of labor and capital. The influence of the size of the state, technical progress, educational system and wage level on rates of economic development is considered. The author examines the basic opportunities of increasing the value of human capital as the base of sustainable economic development of Russia.

Structural Change and Economic Development. The Role of the Service Sector.

1987 ◽  
Vol 97 (386) ◽  
pp. 532
Author(s):  
Mohamed H. Malek ◽  
Norman Gemmell
Keyword(s):  
Economic Development ◽  
Structural Change ◽  
Service Sector

scholarly journals The Changing Role of the Service Sector in an Innovation-Oriented Economy

2016 ◽  
Vol 16 (2) ◽  
pp. 175-190 ◽  
Author(s):  
Marcin Gryczka
Keyword(s):  
Technological Progress ◽  
Service Sector ◽  
General Level ◽  
Service Economy ◽  
Post Industrial ◽  
The Impact ◽  
Changing Role ◽  
The Relationship ◽  
Innovation Processes

Abstract The development of a service economy and the more and more noticeable phenomenon of servicization have become inseparable elements in the evolution of the modern economy. The goal of this paper is to analyse the impact of servicization on selected economies, both in terms of GDP and employment structure, as well as on changes in foreign trade. The secondary, but still important aim is to examine the relationship between servicization and innovation processes. Based on the conducted research, it can be stated that the process of servicization occurs in both developed post-industrial economies and increasingly often in developing countries. Moreover, the analysis of the relationship between the general level of innovation in the economy and the degree of its servicization, showed that in many countries higher innovation is often associated with a stronger role of the service sector in the economy. The dynamics of structural change taking place in the “deagrarianization-deindustrialization-servicization” chain is therefore substantially influenced by technological progress.

Service Activities and Regional Development: Some European Examples

1987 ◽  
Vol 19 (5) ◽  
pp. 653-668 ◽  
Author(s):  
A S Bailly ◽  
D Maillat ◽  
W J Coffey
Keyword(s):  
Economic Development ◽  
Industrial Production ◽  
Manufacturing Process ◽  
Service Sector ◽  
Empirical Studies ◽  
Level Of Service ◽  
Manufacturing Firm ◽  
Service Activities ◽  
Service Activity

Two general issues relating to the nature of the service sector are addressed in this paper. The first concerns the growing interdependence between the secondary and tertiary sectors, largely a function of the increased use of service functions in the manufacturing process; these service inputs may be either internalized or externalized by a manufacturing firm. The second issue concerns the role of the service sector in promoting regional economic development. It is generally acknowledged that, although it may be important for a region to possess a sufficient level of service activity so that its firms are not required to make major service imports, because of externality effects, high-order service activities tend to locate in major cities. Can it therefore be concluded that the locational pattern of the service sector has a minimal potential for reducing regional disparities, and that it would be unrealistic to expect the diffusion of services into peripheral regions? This may be the case for higher order services, but those more directly linked to industrial production may indeed be able to be decentralized. The potential for the decentralization of services activities is examined both within a conceptual framework and by reviewing the results of certain empirical studies conducted in Switzerland.

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