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The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. From the choice of a foreign policy priority of Ukraine's integration into the European Community, the most relevant question was bring the regulatory legal acts of Ukraine, especially regulating tax relations, in compliance with norms and standards of European Union legislation. Given that the national legislation (including tax legislation) member States of the European Union already adapted in respect of the norms of the legislation of the European Union, it can be concluded that one of the main elements of a successful European integration of Ukraine is also borrowing positive experience of legal regulation of social relations (including tax relations) European Union member States (including the Republic of Estonia). The aim of this study is determine the place of tax duty in the system of taxpayer obligations according to the norms of legislation of Ukraine and the Republic of Estonia and development of proposals about the possibility of making changes regarding the improvement of legal regulation of the tax duty in Ukraine and the Republic of Estonia. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of Ukraine and Republic of Estonia. Subject to the provisions of the Tax Code of Ukraine and legislation Republic of Estonia examines the nature of the obligation to pay taxes. The attention is focused on the content of the category of fiscal responsibility", in particular on the problem of its relations with the term "tax liability". It has been proposed further improvements in the legal national tax legislation of both States.
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The foreign capital in the banking sector plays an important role in Central, Eastern and South-Eastern European (CESEE) countries. The global financial crisis has shown that apart from the positive impact of foreign-owned banks, they also constitute a transmission channel for shocks to host countries. This study covers 20 CESEE countries over the period 1995–2014 and concentrates on the role of foreign-owned banks for financial stability and economic growth. Our results indicate that their role is neutral, however, a negative impact may be indirect because of their aggressive lending policies.
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Japan, the third largest economy in the world in terms of GDP, estimated at $4.9 trillion in 2016, the fourth largest exporter and importer with turnover of more than $ 1.2 trillion in 2016, has enormous energy needs and it lacks natural resources. Compete with very low energy self-suffi ciency i.e. 7.7% in 2015, Japan remains the fourth largest importer of energy raw materials in the world, for example, in 2016, it bought 6.4% of world traded oil. In the vast majority the Japanese import of fuels comes from the Middle East − about 80% of crude oil and 25% of natural gas. The Gulf Cooperation Council (GCC), i.e.: Saudi Arabia, Bahrain, Qatar, Kuwait, Oman, and United Arab Emirates, in 2016 were responsible for 24.4% of world crude oil production, with reserves of nearly 29.1% and 11.8% of global natural gas production and 22.1% reserves. Maintaining good relations with such key players on energy markets shapes Japan’s energy security. Accordingly, this article aims at identifying determinants of Japan’s energy security in the context of relations with the GCC states in the years 2007−2016. It also analyzes the change of Japan’s relations with the GCC states as a consequence of the Fukushima nuclear power plant disaster in March 2011 as well as an impact of global phenomena, such as changes in oil prices on Japan’s energy security. In this context, cooperation between Japan and with the GCC countries has gained new signifi cance. Besides that, so far, partners have failed to fi nalize negotiations on the creation of a free trade area.
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Book review: Niall Ferguson, Th e Power of Money, Belgrade: Official Gazette, 2012 This article seeks to highlight the connection between economics and politics through the role of money, which left traces and in earlier historical periods. It indicates to its various forms, but mainly on the same outcome and goal. Primarily it is started from the role and power of money in financing the wars, then the increasing tendency for better results and destructive power, and to the role of money in politics and the relationship between military and financial power. Money was created out of necessity, it has facilitated trade, but at the same time complicated relationships. Money is power, it is one of the ways to manifest the power of the global world. It can be said that the power of money is necessary the explanation of the modern world.
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Osvrt na knjigu Najl Ferguson, Moć novca, Beograd: Službeni glasnik, 2012. Ovaj tekst nastoji da ukaže na vezu između ekonomije i politike kroz ulogu novca, koja je ostavljala tragove i u ranijim istorijskim periodima. Ukazuje na njegove različite oblike, ali pretežno na uvjek isti ishod i cilj. Prvenstveno se polazi od uloge i moći novca pri fi nansiranju ratova, zatim sve većom težnjom za boljim uspjehom i razornom moći, pa sve do uloge novca u politici kao i povezanosti vojne i fi nansijske moći. Novac je nastao iz potrebe, on je olakšao trgovinu, ali je u isto vrijeme zakomplikovao međuljudske odnose. Novac jeste moć, on je jedan od načina kojim se manifestuje moć globalnog svijeta. Može se reći da je moć novca nužno objašnjenje savremenog svijeta.
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Since the creation of the EU, its focal economic objective has been to achieve economic growth and improved employment. The European Union’s present ’Growth, Jobs and Investments’ –strategy (GJI) is a recent attempt to promote these goals. Since the global economic and financial crisis the EU has been suffering from low level of investments. The purpose of this study is to assess the development of growth, employment, and investments in the Member States from 1995 to 2015. For this purpose, a relatively simple ‘GEI-index’ is developed. This aggregate index is a composition of indicators in GJI, which in general evolve in the same direction. The study provides: (1) a comparative evaluation of the haves and losers among the EU countries and (2) an empirical summary for the main objectives in the GJI-strategy. The primary methods used are based on the GEI indicator and data-analyses. The key findings of the study are: First, there seems to be some catching up concerning new member states that joined in the EU in the 2000s. Second, during the whole period from 1995 to the beginning of the financial crisis all the EU-28 countries – including the late members – show a positive development in the GEI-index. However, from 2009 to 2015 seven countries – all of which belong into the euro area –had declining GEI-index. These same countries had low level of investments and long lasting economic recession. Third, all the other EU-28 countries, but except Greece, had positive development in the GEI-index in 2015 as compared to the previous year. Obviously, our GEI-analyses cannot give a straight answer about the success of the EU’s GJI-strategy as such. However, we see that our GEI-index provides a simple but effective tool for the practical assessments of the EU’s growth policies. It is easy to interpret and visualize. Based on our illustration of the GEI-index, we recommend that there is a serious need to re-evaluate the EU’s growth strategies and economic policies concerning the employment and investments.
More...The Chinese Investments in Poland from the Political Perspective
In 2017 statistics showed that Chinese Foreign Direct Investments (FDI) in Poland for 2016 amounted to a more than half of all Chinese FDI in Poland for the 2000–2016. Yet the overall amount of Chinese FDI remains modest in comparison with Western Europe or even with Hungary. Despite much proclaimed Sino-Polish rapprochement in 2015–2016 and high hopes for OBOR/BRI initiative in Poland, cooperation with China has not been a breakthrough for Poland in terms of economic results. There have not been ground-breaking Sino-Polish projects and Polish government’s desire to strengthen ties with China loosened in late 2016/early 2017 (though it may revive now).There are several reasons for that, from the perception of Poland as non-attractive for majority Chinese investments, via lack of overall Polish strategy of attracting these investors to discrepancies of economic interests between Poland and China.
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In the very beginning of this particular paper, an author is trying to determine and describe who Millennials actually are. Then, the basis of Millennials definition is analysing corporation’s activity over the past years regarding this age group. The main goal of the thesis is to bring their specific futures out and describe what corporations on Polish job market are doing to encourage them to work in their offices. Especially in Poland within the last years, it is observed that big multinational companies are paying special attention to Millennials and trying to hire them before competitors will do so. As a part of this paper, an author will describe corporate politics and practices on Thomson Reuters and BNY Mellon examples. Within this work, an author is also discussing key features and differences between this generation and Millennials parent’s generation. Additionally, there is a reference to corporate social responsibility concept and work-life balance issues.
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The article investigates the current state of use of the methods and means of state regulation of the level and quality of life in Ukraine. Justified by the possible options for their improvement under the influence of factors external and internal origin, aimed at achieving the target level of performance.
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The article devoted to the analysis the approaches to estimating the volume of informal sector in the economy of the regions. In the article analyzed the calculation method of the shadow economy by production function of Cobb-Douglas, identified its weeknesses. The volume of the shadow economy in Kharkiv region was calculated by this function, admit a general tendency to an increase.
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Essence of monitoring of social and economical differentiation of region is considered in the article. The system of monitoring of social and economical differentiation of region, that includes a kernel, subsystems of the methodological providing, estimation and acceptance of administrative decisions, is offered. The use of methods and indexes of estimation of progress of region trends are certain.
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Key tendencies of modern development of automobile transport complex of Ukraine are considered, factors of decrease of investment attractiveness of the domestic automobile enterprises are defined. Directions of enhancement of a state policy in improving investment climate of an automobile complex of Ukraine are presented.
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The publication is dedicated to definition of the purpose and the primary goals of reforming of sphere of service of municipal available housing. The put questions are formulated, proceeding from necessity of essential improvement of quality of given housing-and-municipal services. Besides, the mechanism of real participation of inhabitants of houses in the course of acceptance of the given services in the maintenance of the house and territories is defined. Ways of stimulation of process of creation of bodies of self-organizing of the population, and as consequence, their more effective form – associations of co-owners of apartment houses are defined.
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The еssence of category is considered «food safety». Certainly structure and features of its providing in Ukraine.
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Reference budgets are considered to be an instrument to build consensus in society about what is an adequate income. The predominant notion states that they should show the private minimum costs of adequate baskets of goods and services, so that after tax household incomes can be compared to the budgets to assess adequacy. The author presents the development of Bulgarian food basket for three clearly defined hypothetical households, namely a single person at active age, a single parent with two children and a couple with two children. All households are assumed to live in the capital city of Bulgaria. The context of the food basket is characterized by widely diverging eating patterns in Europe, a general lack of comparable data on food consumption and limited common guidelines regarding what constitutes a healthy diet. Secondary sources of information are used to develop a rough framework. Three focus groups are conducted in Sofia to create the food basket. The basket is priced based on price checks. As a result, a food basket (healthy and unhealthy) and kitchen equipment basket are developed for abovementioned three types of households.
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The features of transformation of the economy of Ukraine are examined on the modern stage of its development, problems which arise up in the process of transformation are investigated, directions of optimization of socio-economic development are grounded on the basis of rationalization of transformation dynamics. The purpose of this article is to study the processes of growing threats to economic security in the context of transformational reformations and to identify the main measures to overcome both internal and external threats.In the article the author accents at the complex conditions of the transformational period in the economy of Ukraine. In particular besides internal causes, which create the conditions for the deformation of the transitional period, the external causes have been defined, and the external threats of economic security, which create external factors because of unfair and unconscientious competition of the ex-Soviet space have been defined too. The security of national economy of Ukraine in its transformational condition is examined as unity of the internal and external threats.
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The object of the article is analysis of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them.The main aspects of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them are opened in the article. Particularly, Customs Formalities on sea and river vehicles, features of Customs Clearance of foreign voyage vessels and specificity of passage of fish products through the customs border are researched. The Technological Scheme of implementing of Customs Control of water vehicles of carriers and goods which are transported by them in Check Points on State Border is analyzed. The essence and features of functioning of Ports Community Information System are outlined. The characteristic of Order of implementing of Customs Formalities on sea and river vehicles is presented. Features of giving and processing of pre-information in the process of implementing of procedures of Customs Control and Customs Clearance of water vehicles and goods which are transported by them are outlined. Results of the research showed that the features of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them are: International Agreements are wide used in this field; customary rules are used more often in this fields, than in other fields; activity of sea vehicles is related with passage of a lot of cargo and this issue has be included in the process of development and using of appropriate normative acts.Besides, it is necessary to emphasize that the Normative and Legal base on implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them needs to be a little bit improved. In particularly, the issues on automation of Customs Procedures on water vehicles have to be concretized. The necessity to use the Ports Community Information System is a very relevant today, but at the same moment, the implementing of Customs Procedures without using of Ports Community Information System is described too. The process of integration of Program and Information Complexes which are developed by State Fiscal Service is disorderly. There are no unified requirements to giving of pre-information with using of Ports Community Information System and without using of it. The issues on integration of Ports Community Information System into Program and Information Complexes which are developed by State Fiscal Service needs essential improving.
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In this article I describe the destruction of the vineyards in the northern Bihar region. What was still a flourishing horticulture in the first half of the 20th century declined between 1945 and 1989. Three factors played a role in the process of destruction. Chronologically the first was the compulsory delivery system of the Rákosi era and its wine tax policy (1949–1953). The second factor was the termination of the private ownership of land (1961), the third can be linked to the spread of production for the market in household plots (1968). The decline of the vineyards accelerated between 1968 and 1989, and unquestionably reached its peak in the decades following the change of system when the classification of garden zone (involving the obligation to cultivate the land) was ended and as a consequence the vines were replaced by forest areas (from 1994 to the present).
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Developments in East German agriculture after 1945 and 1990 are illustrated through a case study set in the region south of Leipzig. Beginning in the 1950s, the collectivization of agricultural production had led, by the mid-1970s, to the consolidation of fully collectivized cooperative farms (LPG type III), either at the village level or in areas encompassing neighboring villages. Thereafter, planners promoted industrialization, specialization, and cooperation among neighboring LPG type III. The result was areas of “cooperation” with LPG for plant production at their centers and one to three LPG for animal production attached to them. In 1990, such areas of “cooperation” served as points of departure for privatization under the new law. In the case study, the transformation of an area of “cooperation” resulted in a new cooperative farm, a few family farms, a meat processing plant, and even a bison ranch. Explanations for these developments are provided.
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