Problem nadużywania niepracowniczych form zatrudnienia w programach przeciwdziałania bezrobociu

Author(s): Michał Skąpski / Language(s): Polish Issue: 3/2015

The article deals with legal and social aspects of civil law based employment schemes in labour market programs financed from public sources. Traditional programs of unemployed activation, such as public works, or intervention works, using labour contracts as basis of participants employment have been replaced in Poland by civil employment schemes, such as employment for practice. The article undertakes analysis of both causes and consequences of this phenomenon, many of them negatively assessed. The negative assessment applies to first of all to promotion of civil employment schemes and preservation of improper attitude to labour law of labour market actors.

Demokracja a finansowanie partii politycznych w świetle Konstytucji RP

Author(s): Ryszard Piotrowski / Language(s): Polish Issue: 2/2014

Political parties play an important role in the contemporary democratic system, whereby the authority of a majority is constrained by human dignity and human rights. Without parties, there would be no political pluralism, one of the basic legal and systemic principles of the contemporary democratic state. On the practical level, though, the statutory rules governing the financing of political parties – laid down in the Political Parties Act and in the Electoral Code – produce results which weaken Constitutional democracy. An argument for keeping, in principle, the present model – where political parties are financed out of state budget and from other statutory sources – invokes the immanent risk of the system’s oligarchization, which would come with the elimination of subsidies and its inevitable outcome, a “privatization” of political parties. Yet the present system of political parties’ financing is in need of a major revamp. Most importantly, the changes should make the financing of political parties fully and genuinely transparent and subject to public control – whether in respect of the spending of budgetary resources or funds from membership fees, donations and other sources. The auditing powers of the State Electoral Commission in respect of political parties’ financing should be widened and rendered more exercisable. The financing of political parties is supposed to consolidate the democratic system, advance political pluralism, foster the formation and growth of new parties, and promote equal chances in electoral rivalry – rather than service to stabilize the electoral advantage of the parties with access to public money.

FINANCIAL DETERMINANTS OF SMEs GROWTH IN THE TIME OF ECONOMIC

Author(s): Marina Jeger,Nataša Šarlija,Ana Bilandžić / Language(s): English Issue: 2/2016

The importance of high-growth enterprises in national economies has been widely substantiated by economic research in recent years. There are a small number of papers that investigate determinants of growth in the time of economic downturn. This paper is focused on finding financial ratios that are determinants of growth in small and medium-sized enterprises (SMEs) which operate in downturn economies. The assumption of this study is that the time of economic downturn sets new challenges to SMEs and that fact should be reflected in their financial statements as well as in the growth prediction model. Our hypotheses have been tested on the sample of 1492 SMEs from Croatia over the period 2008-2013 in the time of economic downturn. Using logistic regression, a growth prediction model has been developed and tested. Results have shown that in the time of economic downturn, growth potential of SMEs increases with the increase of liquidity, turnover and profitability and with the decrease of leverage.

Zmiany priorytetów rozwoju gospodarczego na etapie transformacji do gospodarki innowacyjnej

Author(s): Anna Semykina / Language(s): English Issue: 4/2013

Charakter prawny obowiązku podatkowego: charakterystyka porównawcza ustawodawstwa Ukrainy i Estonii

Author(s): Alla Oliynyk / Language(s): English Issue: 2/2014

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.

Податкове стимулювання розвитку підприємств

Author(s): Irina Zagreba / Language(s): Ukrainian Issue: 24/2013

The aim of the article is to develop a scientific and practical recommendations for improving the tools of tax incentives for business development in Ukraine .To leverage tax incentives for businesses include: tax breaks, simplifying tax administration , changing the term of the tax. The existence of significant tax preferences in the taxation of value added not only determines the overall uneven, but its manifestation in sectoral terms. The gradual decrease in income tax rates would reduce the tax burden on the taxpayers a but its manifestation in sectoral terms nd the future will be to promote legalization of the economy and the growth of revenues in the budget. Tax incentives are more effective when they provide no industries and enterprises performing public environment.It is reasonable to gradually reduce and align the tax burden, increased tax regulation costs businesses forming the ideology of partnership tax control.

Ewolucja środków nadzoru o charakterze personalnym na przykładzie rozwiązania rady gminy i odwołania wójta

Author(s): Katarzyna Borówka / Language(s): Polish Issue: XXXIV/2015

The means of supervision of a personal nature have been subject to a statutory regulation since the restoration of local self-government in 1990. Especially important consequences are associated with the implementation of the measures stipulated in art. 96 p. 1 and p. 2 of the Law on Municipal Government, such as the dissolution of the municipal council by the Sejm and the recall of a mayor by the Prime Minister. The supervisory interference results in the end of the activity of the bodies directly elected by the members of the local community. The reasons that justify the use of certain personal means include repeated violations of the Constitution or laws by municipal authorities. During 25 years of functioning of the local self-government in Poland, the regulation of supervisory control of the proceedings leading to the end of activities of municipal authorities has changed a lot, as well as the property of the supervising authority applying personal means in relation to the executive body. The assumption of the completeness of the supervision over the local self-government justifies the regulation of measures aimed at the decisions of a municipal council and a mayor, and the measures directly aimed at the possibility of functioning of these bodies. A municipality is the basic unit of local self-government which carries out the essential part of public tasks on its own behalf and on its own responsibility. In practice, the local community primarily exercises the public administration by legislative and executive bodies. Providing an appropriate protection against repeated violations of law by the authorities that undertake decisions on behalf of the local community is a necessary condition for the effectiveness of supervision over the activities of a municipality. The regulation of personal means is also an essential component of the protection of law in local self-government. Personal means perform protective functions of the local community members, as well as other beneficiaries of public tasks.

Wydatkowe reguły fiskalne jako instrument dyscyplinujący finanse publiczne

Author(s): Joanna Spychała / Language(s): Polish Issue: 11/2015

This paper presents the role of fiscal rules in creating the institutional framework of modern public finance. The aim of this article is show the fiscal rules applied in European Union countries in the period 1900–2012 and the fiscal rules used in Poland. Analyses were performed with particular emphasis on expenditure rules.

Zachowania konsumpcyjne polskich gospodarstw domowych w okresie II fali kryzysu

Author(s): Tomasz Zalega / Language(s): Polish Issue: 4/2012

The economic crisis that started in the USA in the late 2010s affected all countries on the old continent, including Poland. In fact, the effects of economic slowdown produced by the global recession became visible in the Polish economy in 2009. Crises exert both micro- and macroeconomic impacts. The basic microeconomic consequences of decelerating economy include declining consumption and adaptive behaviour among consumers, while the macroeconomic ones are shrinking GDP, growing unemployment (mainly structural), more enterprises going bankrupt because of forex options, public finance problems, changing pattern of consumption, deteriorating financial situation of households and adjustments in their lifestyles, as well as worsening consumer attitudes. This article deals with the adaptive behaviour of Polish households in the time of crisis. A special attention is paid to the households’ subjective perception of the consequences of economic slow-down and the precautionary measures they take under crisis conditions. The purpose of the article is to identify Polish households’ attitudes during the economic crisis, to explain what key determinants guide consumers in purchasing food and non-food products.

Етимологія та зміст поняття «бюджетний менеджмент»

Author(s): Oleksandr Horbunov / Language(s): Ukrainian Issue: 31/2017

The purpose of the article is to define the etymology and content of the notion of "budget management" on the basis of a critical analysis of scientific thought regarding the interpretation of the essence of the concept under consideration, taking into account the internal content of the definitions "budget" and "management", their interrelations and morphological decomposition. The generalization of existing approaches to the definition of the essence of the concept of "budget management" made it possible to ascertain its complex etymological structure, since disclosure of its content is possible only on the basis of taking into account the categorical nature of the definitions of "budget" and "management". The generalization and systematization of the scientific approaches of domestic and foreign scientists to the definition of the essence of economic categories "budget" and "management", as well as a critical analysis of scientific thought by definition of the definition of "budget management" allowed offering the author's interpretation of the concept of "budget management". Budget management is the organization of management of the budgetary process based on the principles, methods, levers, tools of organizational and administrative activities of public authorities and / or local government aimed at ensuring sustainable economic development at all levels of the economic system and proper performance by the state of its tasks and Functions. Budget management is a dynamic scientific and practical system that is multifaceted in terms of the content and conditions of the organization (since it covers all stages of the budget process: drawing up, reviewing, approving, executing budgets, reporting on their implementation, and monitoring compliance with budget laws), which is transformed into Influence of changes in economic conditions and is focused on ensuring macroeconomic balance, increasing efficiency and transparency in managing budgetary processes. It was substantiated that taking into account the theoretical orientation of this study, further development should be aimed at assessing the effectiveness of the functioning of the budget management system in modern conditions.

Identyfikacja problemów i korzyści z wdrożenia audytu wewnętrznego w jednostkach samorządu terytorialnego. Wyniki badań

Author(s): Jolanta Maria Ciak / Language(s): Polish Issue: 4/2017

Internal audit in Poland is an institution recognized by both the law and the Polish public finance and finance law doctrine, and it has been functioning for over fifteen years. However, both its practice and its legal environment is a source of numerous problems experienced by both entities subject to internal auditing and by auditors themselves. The aim of the article is to identify activities, problems and benefits of implementing auditing in local government entities, to identify the types of risk and to create a ranking of activities influencing the increasing of the quality of public services. So that the indicated objective could be achieved, in 2016 a survey which was the continuation of the pilot study started in 2015 was conducted. The survey covered other local government entities in 14 voivodeships. The results provided a broader view of the institution of audit and its role in the self-government sector. The study contributed to identifying the risks and activities facilitating the improvement of a given entity’s functioning and increasing the quality of services delivered by public entities.

Правовий статус і операції Національного банку України

Author(s): Lyudmyla Filstein,A. Mogiley / Language(s): Ukrainian Issue: 22/2012

Legal status of National bank of Ukraine is analyzed. The most vulnerable sides of the bank functioning as regulator of commercial banks and base institution in doing finance-credit and rate of exchange policy are show; the specific proposals concerning the improvement of the National bank existence are formulated

Формування ризикового капіталу в процесі інвестування інновацій

Author(s): V. Kandeeva / Language(s): Ukrainian Issue: 22/2012

In this item were inspected some questions of forming venchur capital, investigations in early fazes of innovation prosses and classification of venchur invest system.

Оцінка інвестиційного простору на ринку нерухомості

Author(s): V. Laptevа / Language(s): Ukrainian Issue: 22/2012

The problems of forming the system of estimation of investment activity development parameters at the regional real estate market are considered in the article. Methods of the analysis of the real estate market investment appeal are offered, the system of its estimation parameters at the regional real estate market is determined.

Аналіз сучасного стану та тенденції розвитку ринку автотранспортного страхування в Україні

Author(s): N. Lyashenko / Language(s): Ukrainian Issue: 22/2012

In this article the problem of the industry of motor insurance in Ukraine. The dynamics of the key performance indicators of market participants. Some practical recommendations to address the problems hampering the development of the national market of auto insurance. The study analyzes the approaches to the definition of the role of travel insurance in modern society, based on which the proposed simulation of motor control of the market.

Реалізація програмно-цільового методу бюджетування на місцевому рівні

Author(s): N. Prosyanik / Language(s): Ukrainian Issue: 22/2012

in the article

Управлінський облік фінансової стійкості державних вищих навчальних закладів в Україні

Author(s): Y. Kharchuk / Language(s): Ukrainian Issue: 22/2012

The article has defined the essence of financial stability of state higher educational establishments in Ukraine. The features of realization of managenement accounting by financial stability of state higher educational establishments have been considered.

Визначення сутності поняття «податок» з урахуванням його змістовних характеристик

Author(s): Оlena Magopets / Language(s): Ukrainian Issue: 32/2017

The purpose of this study is to analyze the development of scientific approaches to understanding the term «tax» («taxes») and to define the essence of the concept of «tax» on the basis of clarifying its content characteristics.Based on the research of scientific sources, approaches to understanding and perceptions of the term «tax» («taxes») at various stages of development of economic systems in modern conditions are systematized and generalized. The content characteristics of the term «tax» have been determined and the need to take them into account when interpreting the essence of the given concept. The author's definition of the «tax» concept is based on its perception and understanding as a philosophical one (contributes to the correct perception of the phenomenon under study and its functioning in interrelation with the external environment), financial and economic (justifies the expediency of forming the state tax system), socio-economic (justifies the need to redistribute the gross domestic product between the budget and various spheres of society) and the legal category (regulates the relationship between from the state and taxpayers, determines the forms and methods of managing tax relations and the patterns of their development).It was given the meaningful characteristics of the philosophical, financial-economic, socio-economic and legal manifestation, the term «tax» should be understood as a mandatory, unconditional, individually gratuitous, regular and legally determined payment paid by individuals and legal entities to the budget of the corresponding level for the purpose of financial support of the state's activities. (regions) and satisfaction of public needs.

Нормативно-правове регулювання питань здійснення процедур митного контролю та митного оформлення водних транспортних засобів і товарів, що переміщуються ними

Author(s): Tatiana Ruda,Andriy Artemenko / Language(s): Ukrainian Issue: 32/2017

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.

Сучасний стан автоматизації процедур митного контролю та митного оформлення водних транспортних засобів та товарів, що переміщуються ними

Author(s): Yuriy Konovalov,Uliana Romaniyk / Language(s): Ukrainian Issue: 32/2017

The object of this research is studying and analyzing of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them. The process of automation provides the observance of customs and tariff regulation measures and creation of conditions of acceleration of goods turnover, which place an important role in regulation of foreign trade of state.The issues of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are opened in the article. Particularly, the software complexes of the SFS of Ukraine (Single Automated Information System SFS; Single Window of SFS, ASCO Inspector, System of Analysis and Risk Management), of private structures (Information System of the Port Community), programs developed by the Customs (Electronic Journal of Container Accounting Red Container), which are used to facilitate customs control by SFS officials, and progressive approaches to the analysis and assessment of risks to the arrival of goods (Cargo Targeting System of the World Customs Organization) which are made out by the World Customs Organization) are researched. Advantages of each of these systems are identified. Furthermore, the problem issues of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are identified.The research shows, that the system “Single Window” of SFS and Information System of the Port Community are duplicate functions of one each other and provides the same service to the subjects of foreign economic activity. Besides, they are characterized by the complex of problem issues as in law field as well in practical field of automation of customs control and customs clearance procedures