scholarly journals Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan

2020 ◽  
pp. 58-83
Author(s):  
Tatyana Leonidovna Ishchuk ◽  
Ayagyul Serikovna Baimukhametova
Keyword(s):  
Sequential Algorithm ◽  
Positive Development ◽  
Reform Process ◽  
Tax System ◽  
Historical Experience ◽  
Foreign Experience ◽  
Universal Instrument ◽  
The Subject ◽  
The Republic ◽  
Comprehensive Study

The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article proposes an algorithm for carrying out the reform of taxation, which can serves as a universal instrument for reforms of the entire tax system or its separate elements. The scientific novelty consists in the comprehensive study of the reforms of taxation of private entities based on the Russian, Kazakh and other foreign experience for the period from 1991 to 2020 within the framework of decennial cycle ended with the crises, which allowed detecting the merits and flaws and proposing a unique sequential algorithm for conducting taxation reform. Articulation and substantiation of the goals, as desired state of the system of taxation of private entities, vectors of its transformations and development, requires their precise formulation, quantification and implementation.

scholarly journals FEATURES AND PROBLEMS OF THE POLITICAL AND VALUE CONTENT OF THE POLICY OF INTERETHNIC HARMONY

2020 ◽  
Vol 65 (2) ◽  
Author(s):  
E.R. Akpayeva ◽  
Keyword(s):  
Personal Development ◽  
Political Process ◽  
Social Groups ◽  
National Policy ◽  
Integrated Approach ◽  
Internal Factors ◽  
Important Means ◽  
The Subject ◽  
The Republic ◽  
Comprehensive Study

The article reveals in more detail the features and problems of regulation of the processes of formation and development of interethnic harmony in the context of state policy of Kazakhstan. It is shown that the regulation of the formation of interethnic consent of Kazakhstan should be considered as a national and political process, during which the influence of both external and internal factors of personal development of each of them should be taken into account. The article also notes that in the process of modernization of the Kazakh society, the regulation of interethnic harmony between them acts as the most important means of implementing the ideas and principles of the national policy of the Republic of Kazakhstan. The practice of Kazakhstan shows that only the subject of regulation of interethnic harmony, which is well aware of the requirements of an integrated approach, is able to be guided by them in their educational activities, is able to effectively regulate the process of formation and development of interethnic harmony. At the same time, a comprehensive study of the characteristics of different social groups of people, nationalities and skillful account of the identified features in working with them is necessary.

scholarly journals INTERNATIONAL AND NATIONAL LEGAL GUARANTEES FOR INVESTMENT ACTIVITIES IN UZBEKISTAN

THE BULLETIN ◽  
2021 ◽  
Vol 389 (1) ◽  
pp. 252-259
Author(s):  
N. Kh.-A. Rakhmonkulova
Keyword(s):  
Investment Activity ◽  
Foreign Investors ◽  
Bilateral Agreements ◽  
Legitimate Interests ◽  
The Subject ◽  
The Republic ◽  
Legal Mechanism ◽  
Constituent Elements ◽  
First Time ◽  
Comprehensive Study

The article analyzes international and national guarantee investment activities on the territory of the Republic of Uzbekistan and discusses the issues of the implementation of the rights and legitimate interests of foreign investors using legal guarantee obligations in the national legislation of Uzbekistan. The aim of the study is to study the international mechanism for guaranteeing the repatriation of foreign investors, a comprehensive analysis of the most important international legal mechanisms in this area. The scientific novelty of the research is determined by the fact that the raised problem became for the first time the subject of a special comprehensive study. The author carries out research based on a significant number of international legal acts in the field of international legal guarantees for investment activities, constituent documents of intergovernmental organizations-subjects of international law, conducts a comparative analysis of various aspects of guarantees for investment activities. The novelty of the article is also enhanced by the fact that the author studies in detail the problems of correlation between the international legal and national legal mechanisms for guaranteeing investment activity. In the article, based on the analysis of international legal material, for the first time are investigated: - the international legal mechanism for guaranteeing investment activities, its constituent elements; the operation of multilateral and bilateral agreements in this area; -national legal mechanism for guaranteeing investment activities; To achieve this goal, taking into account the designated subject of research, the following results were obtained in the work: • International legal guarantees have been studied and a legal description to them has been given; • The main aspects of interaction between the international and national legal mechanism for guaranteeing investment activity have been identified;

Jednomandatowe okręgi wyborcze w wyborach do Senatu RP (2011–2019) – problem wagi głosu

2021 ◽  
Vol 2(163) ◽  
pp. 153-179
Author(s):  
Andrzej Stec ◽  
Grzegorz Szwałek
Keyword(s):  
Electoral System ◽  
Voting Power ◽  
Foreign Experience ◽  
The Subject ◽  
The Republic ◽  
Electoral Law

The issue of electoral law in elections to the Senate of the Republic of Poland arouses great interest among lawyers, political scientists and representatives of exact sciences (especially mathematicians). Both the fundamental principles of electoral law and the principles guiding the basic elements of the electoral system were included in the provisions of the Constitution of the Republic of Poland. These provisions are not numerous, although crucial for the construction of the electoral system. The wrong tendency and practice of making changes to the electoral law just before the election prompted the legislator to introduce single-mandate constituencies. The adoption of the Electoral Code was also aimed at avoiding the manipulation of changes in constituencies under the influence of poll results, and highlighted the problem of implementing the constitutional provisions in this matter. Unfortunately, the literature on the subject often underestimates the weight of the vote and the estimation of voting power, which translates into the construction of a fair electoral system. The authors tried to present in the article changes in the electoral system against the background of domestic and foreign experience, using methods characteristic of the humanities and sciences.

scholarly journals Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia

2021 ◽  
pp. 26-38
Author(s):  
Aleksei Yur'evich Sekushin
Keyword(s):  
Statistical Data ◽  
Digital Transformation ◽  
Job Market ◽  
Economic Sectors ◽  
Tax Base ◽  
Tax System ◽  
Foreign Experience ◽  
The Subject ◽  
New Instruments ◽  
Positive Nature

The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.

scholarly journals Foreign experience in bullying prevention in schools

2021 ◽  
Vol 10 (46) ◽  
pp. 169-175
Author(s):  
Vitalii Vasylevych ◽  
Svitlana Obrusna ◽  
Elchin Iskenderov ◽  
Liudmyla Kryzhna ◽  
Oleksandr Sokurenko
Keyword(s):  
Scientific Literature ◽  
Bullying Prevention ◽  
Educational Institutions ◽  
Foreign Experience ◽  
Logical Method ◽  
General Scientific ◽  
The Subject ◽  
Caring Teacher ◽  
Prevention In Schools ◽  
Comprehensive Study

The aim of the article is to conduct a comprehensive study of bullying prevention at schools using foreign experience. The subject of research is the concept of bulling and features of its manifestation in educational institutions. The research methodology includes general scientific and special methods of legal science: method of theoretical analysis and systematization of scientific literature, method of modeling, statistical method, dogmatic method, logical method, method of summarization. Research results. The main causes, consequences of bullying in schools are analyzed and the characteristics of its participants are given. It is determined that bullying can be considered as a social, legal, psychological and pedagogical problem. Practical meaning. It is proved that schools without bullying differ in cohesion and various extracurricular forms of interaction between students. Value / originality. It is stated that the main means of counteracting this negative phenomenon in educational institutions are active public life, an atmosphere of openness, the possibility of collective conflict resolution under the guidance of a caring teacher.

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.

DEVELOPMENT OF INOVATION FORMS IN INNOVATION DEVELOPING COUNTRYS

2020 ◽  
Vol 1 (3) ◽  
pp. 4-13
Author(s):  
M. Mirzakarimova ◽  
◽  
L.S. Azimova ◽  
Keyword(s):  
Innovation Development ◽  
Foreign Experience ◽  
The Republic

In article it is studied the forms of employment, used of foreign experience of innovation development, the article analyzes variants of use in the republic

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.

Crimes against marriage and family before Criminal Code 1968

2020 ◽  
Vol 15 (1-3) ◽  
pp. 44-59
Author(s):  
Lidia Peneva
Keyword(s):  
Criminal Code ◽  
Point Of View ◽  
Marriage And Family ◽  
Historical Method ◽  
Legal Method ◽  
The Subject ◽  
The Republic ◽  
Criminal Groups ◽  
The Moment ◽  
Structural Point

Crimes against marriage and family are a particular group of social relation­ships that the law has defended properly in view of the high public significance and value they enjoy. At the moment they are regulated in Chapter VI, Section I, of the specific part of the Penal Code the Repub­lic of Bulgaria. The subject matter of this Statement will, however, be the legisla­tive provisions concerning these criminal­ized acts in retrospect. The purpose of the study is to show by historical method and through the comparatively legal method the development of these criminal groups during the periods of various criminal laws in Bulgaria. This will also provide a basis for reflection on possible de lege ferenda proposals. This report from a structural point of view will be divided into three distinct points, marking each of the penal laws in the Republic of Bulgaria, which were in force before 1968.

BASIC ASPECTS OF THE FISCAL POLICY OF THE STATE IN THE SUBJECT OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Economic Management ◽  
Financial Flows ◽  
Constituent Entity ◽  
Current State ◽  
Management Measures ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.

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