The Importance of the Direct Individual Income Taxes in the Structure of the Tax System

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Tsvetelina Nenkova ◽  
Keyword(s):  
Tax Policy ◽  
Income Taxes ◽  
Specific Role ◽  
Tax System ◽  
Individual Income ◽  
System A ◽  
Optimal Functioning ◽  
The Subject ◽  
Direct Income

The optimal functioning of a country’s economy depends on the implemented tax policy, which in turn depends on the degree of the development of the tax system. A specific role among the tax forms, included in the tax system, is played by direct income taxes, which are levied on natural persons. These taxes are the subject of the research in this paper, particularly their organization. The article also pays attention to the preferences introduced, leading to changes in the direct individual income taxes.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

scholarly journals Study and Analysis of Interference Signals of the LTE System of the GNSS Receiver

Sensors ◽  
2021 ◽  
Vol 21 (14) ◽  
pp. 4901
Author(s):  
Lucjan Setlak ◽  
Rafał Kowalik
Keyword(s):  
End User ◽  
Current Time ◽  
Gnss Receiver ◽  
System A ◽  
Telecommunication Systems ◽  
Depth Analysis ◽  
Gnss Receivers ◽  
Interference Signals ◽  
The Subject ◽  
Made In

Sometimes, it is impossible to conduct tests with the use of the GNSS system, or the obtained results of the measurements made differ significantly from the predicted accuracy. The most common cause of the problems (external factors, faulty results) are interference disturbances from other radio telecommunication systems. The subject of this paper is to conduct research, the essence of which is an in-depth analysis in the field of elimination of LTE interference signals of the GNSS receiver, that is based on the developed effective methods on counteracting the phenomenon of interference signals coming from this system and transmitted on the same frequency. Interference signals are signals transmitted in the GNSS operating band, and unwanted signals may cause incorrect processing of the information provided to the end-user about his position, speed, and current time. This article presents methods of identifying and detecting interference signals, with particular emphasis on methods based on spatial processing of signals transmitted by the LTE system. A comparative analysis of the methods of detecting an unwanted signal was made in terms of their effectiveness and complexity of their implementation. Moreover, the concept of a new comprehensive anti-interference solution was proposed. It includes, among others, information on the various stages of GNSS signal processing in the proposed system, in relation to the algorithms used in traditional GNSS receivers. The final part of the article presents the obtained research results and the resulting significant observations and practical conclusions.

scholarly journals Relations Between Safety and Security in Technical Systems

2007 ◽  
Vol 3 (1) ◽  
pp. 63-73 ◽  
Author(s):  
Zbigniew Smalko
Keyword(s):  
Decision Maker ◽  
Machine System ◽  
System A ◽  
The Subject ◽  
Technical Systems ◽  
Machine Control ◽  
The Relationship

Relations Between Safety and Security in Technical Systems The subject of this paper deals with the relationship between safety and security of the man - machine system. In the above system a man can act both as a decision - maker and operator. His desired psychophysical efficiency lies in the undertaking the correct decisions as well as in the skilful machine control and operating.

Otoscopy and Photography

1979 ◽  
Vol 88 (6) ◽  
pp. 771-773 ◽  
Author(s):  
Benjamin Chen ◽  
Terry L. Fry ◽  
Newton D. Fischer
Keyword(s):  
Light Source ◽  
Clinical Application ◽  
Middle Ear ◽  
Optical System ◽  
Strobe Light ◽  
System A ◽  
The Subject ◽  
Ear Canals ◽  
Light Color ◽  
Otoscopic Examination

A new hand-held otoscope photographic system, convenient and suitable for clinical application, is introduced. This instrument allows clear otoscopic examination in stenotic or tortuous ear canals, and photographs the subject in one procedure. The instrument consists of a rodlens optical system, a fiberoptic light source, a camera, and exchangeable speculum and a strobe light. Color photographs of tympanic membranes and middle ear pathology are presented.

scholarly journals The Museum System of Modern Kazakhstan: Classification and Typology of Museums

2021 ◽  
Vol 9 (2) ◽  
pp. 79-89
Author(s):  
Abay Satubaldin ◽  
Kunikey Sakhiyeva
Keyword(s):  
National Level ◽  
Regional Level ◽  
District Level ◽  
Soviet System ◽  
Provincial Level ◽  
The Past ◽  
System A ◽  
The Subject ◽  
First Time

This article discusses the museum system of modern Kazakhstan and offers, for the first time ever, a classification and typology of the country’s museums.In recent years in independent Kazakhstan, on the basis of the Soviet system, a modern museum network has been formed which currently lists 250 museums. Among them are 17 national-level museums, 54 at the regional level, 73 at the provincial level, 103 branches of regional- and district-level museums and four private museums.The purpose of this article is to analyse the museum system of modern Kazakhstan and develop a classification and typology of the country’s museums.In the course of the study, conducted in 2017–2018, data was collected on the activities of museums at the national, regional and district levels over the past seven years. From the results of this investigation, the museums of Kazakhstan were systematized according to the subject or topic of the museum (e.g. history, art, scientific), its affiliation (national, regional district), and by size, measured by number of employees.

scholarly journals O możliwym spojrzeniu na supersystem rozrywkowy z perspektywy wykorzystania wybranych osiągnięć językoznawstwa. Propozycja metodologiczna

2019 ◽  
Vol 24 ◽  
pp. 329-356
Author(s):  
Adam Mazurkiewicz
Keyword(s):  
Social Communication ◽  
Central Position ◽  
Language System ◽  
Transmedia Storytelling ◽  
System A ◽  
Symbolic Meanings ◽  
Integral Element ◽  
The Subject ◽  
Object Of Study ◽  
Time Culture

On the possible analysis of the entertainment supersystem from the perspective of employing selected achievements of linguistics: A methodological approachCurrently linguistics treats the subject of its study not so much as a tool for social communication, but as an integral element of culture. At the same time, culture is perceived as a system of symbolic meanings. However, the same position is occupied by “entertainment supersystems” whose role is transmedia storytelling. From the perspective of semiotics they are — just as the language system — a sign. Thus, perhaps employing the descriptive instrumentarium of language mechanisms, due to its peculiar character, will allow for a more adequate consideration of cultural phenomena in this case the entertainment supersystem than applying this methodology outside humanities. What is more, a transfer of focus from an ontological perspective seeking to answer the question of what an entertainment supersystem is or is not to an epistemological one an attempt to understand how it functions in society, that is, “how it is used” seems to be compliant with the transition from linguistic structuralism to the post-structuralistic paradigm. At the same time, considering methodological implications which derive from the analysis of mechanisms regulating the functioning of entertainment supersystems by means typical for the linguistics instrumentarium, one can easily reach the conviction that text as an object of study has been reinstated in its central position.

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