Prognostication of the asymmetry of population incomes in Ukrainian regions

The article presents the results of the medium-term forecast of income asymmetry of the population of Ukraine. Of the set of special research methods, statistical analysis was used. The initial information for the forecast was the official statistical data, namely: the income of the population of Ukraine in the dynamics by the type of economic activity and in the regional section over the past ten years. Construction of the forecast of the income and the definition of asymmetry was carried out based on the generalization of homogeneous phenomenons (million UAH and ten years). The average values were used to compare the obtained results, summarizing the characteristics of mass, qualitatively homogeneous socio-economic phenomenons, which scientifically predicted the main prospects. The results show a steady trend in the asymmetry of income asymmetry in Ukraine (both by type of economic activity and region), which will remain until 2024. In addition, it is found that Luhansk and Donetsk regions and the indicator (property income received) require additional research by surveying to establish the key risk factors.

Research on the Leading Value Drive of Rural Homestead Transfer under Rural Revitalization——Based on the Evidences of China

With the development of urban-rural integration in China, the functional value of homestead bases has evolved from a single residential security value to a multiple composite values, and the property income of homestead bases has gradually become the value driver of transfer and the intrinsic demand of farm households. This paper takes Baitafan of Jinzhai County, Chongqing City, and Xiaofang Yu Village of Ji County as examples for in-depth discussion, and finds that the dominant value drivers of home base transfer mainly include three kinds: capitalization income, commercialization income, and non-farm employment income. The study concludes that it is important to give full play to the resource endowment effect and identify the dominant value of home base transfer according to local conditions to promote the standardized home base transfer and implement the rural revitalization strategy.

Formation of institutional structural determinants of endogenous influence on the level of gross saving in Ukraine

The article analyzes domestic institutional structural determinants of gross saving (GS) in Ukraine in order to identify the causes of the critical decline in GS and, accordingly, in gross fixed capital formation (GFCF) in 2019-2021. The diagnosis was made based on indicators of annual and quarterly national accounts of Ukraine with the definition of positive and negative factors influencing GS by institutional sectors, as well as subsectors of nonfinancial corporations and households. This approach made it possible to reveal the hidden causes of the decline in gross saving in Ukraine, as well as the decline in GS capitalization and the deep investment crisis in 2020. The author shows that the shock tariff increase in 2015 provoked a significant redistribution of income and savings between the institutional sectors and their subsectors. It is found that of all structural determinants, fluctuations in the level of GS in the subsector of private nonfinancial corporations are most affected by the changes in the share of gross operating surplus, (GOS) and by the large-scale outflow of financial resources through the property income channel, which varies closely depending on the growth of borrowing. These fluctuations are also affected by zero and abrupt cycles in raising the minimum wage. At the same time, it is proved that the inconsistency of the government's tariff and social policies created a two-fold gap between the statutory social standards and their actual level, which led to significant decline in living standards, especially for the recipients of property income and transfer incoms, turning them into chronic negative borrowers with negative gross saving. This had a negative impact on the GS of the whole household sector. Deepening the analysis to the level of GS structural determinants of the households subsectors shows that the high levels of GS in the subsector of self-employed workers and the subsector of employers do not correspond to the low levels of their gross fixed capital formation, i.e. a significant share of GS of these subsectors does not become a full source of national investment. The author outlines the directions for desired changes in the structural determinants of endogenous impact on the GS level in the household sector and proposes a number of government measures that could positively affect the distribution of income between the institutional sectors and subsectors and, accordingly, the level of GS.

Administrative-legal means of legal regulation prevention of corruption in Ukraine

The purpose of the article is to define the concept and features of administrative and legal means of legal regu-lation of corruption prevention. It is substantiated that the administrative and legal means of preventing corruption is an integral part of legal reg-ulation. The use of these funds is conditioned by the goals of preventing corruption, which are divided into strategic and tactical. The essence of administrative and legal means of preventing corruption is considered in accordance with the regulatory, institutional, instrumental, normative, managerial, activity and state-centered approaches. Ac-cording to the regulatory aspect, administrative and legal means of preventing corruption are understood as a means of streamlining public relations and a way for the subjects of anti-corruption activities to exercise their powers. In the institutional aspect, these means should be understood as a set of bodies and their officials determined by legis-lative and subordinate legal acts, whose powers include the prevention of corruption, as well as the competence of these entities. In the instrumental aspect, administrative and legal means of preventing corruption are technologi-cally legal techniques and methods of implementing administrative and legal regulation in the studied area, as well as algorithms for the application of these techniques and methods. In the normative aspect, the investigated means represent a hierarchically structured set of legislative and subordinate legal acts, including international legal acts that have been ratified, approved or adopted in accordance with the established procedure. In the managerial aspect, administrative and legal means of preventing corruption are a set of managerial actions and decisions of a nation-wide, sectoral and intradepartmental nature aimed at creating organizational, personnel, financial, material and other conditions for the effective prevention of corruption by the subjects of this activity. In the activity aspect, the investigated means represent a set of legal and extra-legal actions of the subjects of preventing corruption, aimed at achieving the goals and objectives set in the anti-corruption program documents in accordance with the established deadlines and stages. The state-centered aspect encompasses a set of ways to preserve the interests of the state, which include preventing corruption in comparison with the interests of a number of officials to preserve their right to privacy of information about their property, income and expenses, to combine some positions and professions, and the like.The set of administrative and legal means, united by specific goals of law enforcement and directed by the will of the subject of legal relations, is an organic part of administrative and legal regulation. However, the phenomenon of administrative-legal regulation is not limited to administrative-legal means, its integral parts are also the purpose, principles, methods, and also other elements that are distinguished by various researchers.

State control over the financial statements of political parties: a comparative study

The article examines the constitutional and legal aspects of state control over financial statements in Ukraine and individual EU countries. It is stated that state control over financial statements is one of the objects of general control over the financing of political parties. The legal framework for reporting financial assets, income, expenses and liabilities is examined. Provisions of Art. 17 of the Law of Ukraine "On Political Parties in Ukraine" determines the general structure and content of the financial report, the frequency of reporting and the general features of the procedure for its submission. The standard form, procedure for compiling and submitting a report of a political party on property, income, expenses and liabilities of a financial nature are regulated by bylaw, namely acts approved by decisions of the National Agency for the Prevention of Corruption. Despite the external legal certainty in this area, there is a gap between the norms of the Laws of Ukraine "On Political Parties in Ukraine" and "On Amendments to Certain Laws of Ukraine on Preventing and Combating Political Corruption" of April 5, 2001 № 2365, which provide the opposite according to the content of the norm on the manner and form of the report of a political party on property, income, expenses and liabilities of a financial nature. A comparative analysis of financial reporting legislation in the Republic of Poland, the Federal Republic of Germany and the Republic of Latvia is conducted. Unlike in Ukraine, where political parties are required to report quarterly, in these countries, as a general rule, political parties submit financial statements annually. Another feature of the special laws on political parties in these countries is that the report must also indicate the number of party members who are required to pay dues (in Germany) or a separate report on registration and membership dues (in Latvia). Among other things, the experience of Latvia in creating an online database of donations, access to which is open, is interesting. As a result of the comparative study, proposals and recommendations for improving the quality of the functioning of the mechanism of state control over the financial statements of political parties were synthesized.

Who Owned Florence?: Religious Institutions and Property Ownership in the Early Modern City

This study employs a 1561 tax census to survey estimated property incomes in Florence with particular attention to lay and ecclesiastical religious institutions. Its key findings are five. First, religious institutions were collectively the wealthiest corporate entities in the city, holding one fifth of all residential properties and one third of all workshops, and drawing 20.2 percent of all property income generated within city walls. Second, many were civic- and lay-religious institutions such as confraternities and hospitals. Third, the property income of religious houses was distributed across multiple organizations while that held by the Florentine diocese was concentrated in a few. Fourth, among religious orders, Mendicant houses had a larger urban presence than the older contemplative houses. Fifth, the property holdings of the formally defunct military-religious order of the Knights of S. Jacopo signal the deftness with which some institutions adapted to new circumstances. Overall, this survey of property incomes helps quantify the shape of power in the Florentine religious universe.

Can Digital Inclusive Finance Narrow the Chinese Urban–Rural Income Gap? The Perspective of the Regional Urban–Rural Income Structure

This paper empirically studies the impact of digital inclusive finance on the income structure of urban and rural residents in eastern, central, and western China. The results show that, first, digital inclusive finance is beneficial to narrowing the urban–rural per capita disposable income gap that has a disequilibrium effect among regions. Second, narrowing the wage income, property income, and transfer income gaps is beneficial but has little effect on the net operating income gap between urban and rural residents. Third, narrowing the wage income, property income, and transfer income gaps reduces the total income gap, and the wage income gap has the strongest intermediary force. In the end, the paper puts forward corresponding countermeasures for the development of digital inclusive finance to narrow each of these income gaps in different regions of China.

RESULTS OF TAX REFORM:IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS

This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it wasproposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned realestate for legal entities is very low, legal entities -business approval of separate rental rates for entities; taking into accountthat it is not less than the minimum amounts established for individuals.Keywords: Tax Code of the Republic of Uzbekistan, individual, property income, objects belonging to individuals, income declaration, income tax, source of income

Does Financial Development Promote the Growth of Property Income of China’s Urban and Rural Residents?

The property income growth of urban and rural residents is an important part of the continuous increase in the disposable income of these residents, which is also inseparable from the deepening development of the financial market. After sorting out the various sources of income that affect residents’ property in the existing research and controlling regional fixed effects, based on data from 31 provinces in China, this article considers important financial factors and the process of urbanization as explanatory variables to perform panel regression on the property income of provincial residents under fixed effects and random effects. In the context of large differences in the investment environment between urban and rural areas, we further examine the effects of financial factors on the property income of urban and rural residents. Only by expanding the investment opportunities and enhancing the investment ability of the residents, can the property income of the residents, especially the rural residents, be guaranteed to grow steadily and sustainably.