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Публично благо ли е игралният филм, създаден изцяло или преимуществено с публични средства?

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Публично благо ли е игралният филм, създаден изцяло или преимуществено с публични средства?

Author(s): Alexander Staikov / Language(s): Bulgarian Issue: 9/2014

Raising this issue is important for several reasons. First of all, settling it would give an answer to the following question: if it is a public good, is then a cost-benefit analysis, which is the main method of studying public financial return, applicable to the fate of a completed movie? Utility is the major criterion in public funds spending, so is it measurable in the case of Bulgarian feature film projects and is there an answer to the question what utility unit is implemented to measure a unit of invested public resource? On the other hand, to what a degree are the methods for allocating public funds consistent with the traditional legal and economical mechanisms for spending public money? Equally important is the question of holding the project’s authors accountable for appropriate spending as well as of the options for an ex post audit by the public institution involved.

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THE ROAD INFRASTRUCTURE AS A DETERMINANT OF THE ENTREPRENEURIAL ENVIRONMENT DEVELOPMENT IN THE CZECH REPUBLIC REGIONS

Author(s): Eva Koišová,Waldemar Gajda / Language(s): English Issue: 2/2016

In the connection with the regions development, the road infrastructure is considered as a factor which affects the economic and social development characteristics of the regions. It is possible to reduce regional disparities gradually by enhancing and improving quality of the road infrastructure and this way to contribute to entrepreneurial environment improvement. In the paper, we are dealing with the road infrastructure and its effect on the selected indicators of the entrepreneurial environment such as: GDP and the number of economic subjects (enterprises) in the Czech Republic. For the need of analysis, we use data on all three researched factors from the time series 2010 - 2014. The aim of this paper is to analyse the development of the road infrastructure, GDP and economic subjects of the regions in the Czech Republic and to quantify the dependency power between the road infrastructure, GDP and the economic subjects. For the purpose of the research, we have chosen administrative approach to structure regions according to NUTS III classification. The strong correlation between the road infrastructure and GDP has not been confirmed in all observed regions as well as the effect of the road infrastructure and the number of economic subjects. We used methods of time series analysis, variation coefficient, correlation coefficient, comparison and synthesis.

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The Investment Development Path – a bilateral perspective of Germany and Poland

Author(s): Marta Goetz,Piotr Trąpczyński / Language(s): English Issue: 03/2016

This paper aims to explore the pattern of foreign direct investment (FDI) between Poland and Germany. It focuses on the bilateral aspects of the Investment Development Path (IDP) which so far seems to have been a rather neglected research area. Evolution along the IDP has been, with some exceptions, studied mainly globally without differentiating between partner countries. The conducted analysis sheds light on mutual Polish-German investment relations by putting them in the context of the IDP concept. The obtained findings can be supportive in formulating policy guidelines.

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Оцінка податкової ефективності програм підтримки малого і середнього бізнесу

Author(s): Larisa Hryshyna,Natalia Havrylenko,Natalia Hryshyna / Language(s): Ukrainian Issue: 25/2014

In modern condition, the solution of problems related to ensuring faster growth of small and middle businesses is of great importance nowadays. Futher pace a the firction of small a middle businesses development as well as local budgetiny are mostly predetermined by the state and above all the negional authorities support. The purpose of this study is scientific and practical motivation for assessing tax efficiency government support programs for small and middle businesses. In this paper, theoretical and practical problems of the tax efficiency of state support for small and middle businesses as a source of fiscal revenue in the region have been considered. Comparative analysys has proved thed there are significant differences in the methods of state support and the needs of small and middle businesses. The obtained results allowed to characterize the support small and middle businesses for this criterion ineffective; and therefore recommend annually to detect deviation of the actual distribution of funds from the expected support of small and middle businesses. The aproach to the evaluation of the effectiveness of tax financing of small and middle businesses support local authorities offered. Calculated on the basis of budgetary efficiency coefficients in Mykolayiv and Balta ragion and town Voznesensk of the direct relationship between the amount of funding programs to support small businesses and small businesses tax revenues to the local budget hasbeen confirmed.

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The soundnes of the financial systems in CEE countries

Author(s): Ioana-Iuliana Tomuleasa / Language(s): English Issue: 04/2014

The financial system is vitally important for the real economy, contributing decisively to economic activities. The paper aims to examine the features of the financial system of Central and Eastern European countries (Bulgaria, Czech Republic, Hungary, Latvia, Lithuania, Poland, and Romania), the major imbalances acumulated during the period preceding the onset of the curent global economic crisis and the measures taken by monetary and financial authorites to ensure the continuity of European financial integration. Moreover, in this paper an empirical analysis was developed, investigating the major implications of the crisis on the financial soundnes indicators perceived in the selected countries, in the period 208- 2013. The analysis conducted in this paper suggests that he financial system is characterized by a high sensitivity, being subjected to pressures from the international financial turmoil, observing the increasing tendency of current risks.

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Realizacja idei zrównoważonego rozwoju a niestabilność fiskalna w Pol

Author(s): Danuta Miłaszewicz / Language(s): Polish Issue: 6A/2013

The aim of this paper is, firstly, to present the fiscal unsustainability as a result of decision-makers’ failure to implement the sustainable development concept in a responsible way, and, secondly, to indicate what risks are posed by fiscal unsustainability in Poland caused by focusing on current benefits at the expense of intra- or intergenerational solidarity. The study is based on primary data describing the condition of public finance and the socio-economic situation in Poland in the years 2000-2012, as well as on medium- and long-term forecasts for the following years. Conclusions on the relationship between the fiscal unsustainability and the capability to implement the idea of social development based on equal opportunities and responsibility for the future are presented in the form of summary. The paper is conceptual in nature.

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İmparatorluk Hazinesinin En Uzun On Yılı: 1853-1856 Kırım Savaşı ve Osmanlı Maliyesi

Author(s): Cem Akin / Language(s): Turkish Issue: 3/2018

This study aims to investigate the economic factors behind the crisis of the state finances, caused by the effects of the Crimean War of 1853-56. In the 19th century, modernization of the economic structure was realized through administrative and fiscal restructuring within the framework of Tanzimat period reforms. The Crimean war that took place in such a context brought great financial burdens to the empire's treasury and the pressure caused by increased expenditure necessitated new methods to financing the state budget deficit. In this context, in addition to methods that were previously used as government financing instruments like short-term loans from Galata Bankers and paper money creation, external debt was borrowed from European financial markets for the first time and domestic borrowing securities were issued. The Ottoman government has postponed the crisis of state finances for a while through new financing methods. But the economic consequences of these financing instruments have led to more severe fiscal problems for the state in the following years.

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Ko koga eksploatiše (OGLEDI I-XVI)

Author(s): Ljubomir Madžar / Language(s): Serbian Issue: 123/1995

All republics that made up the SFRY prevail in the belief that in the arrangement of communion they suffered economic losses. This is only a part of the consequence of the inertia that has its roots in the totally politicized economic relations of the recent socialist past: an important way of improving one's own position in an ongoing redistributive game was to prove that the process was too low to compensate for the economy's re The second reason for their own disenchantment in the Yugoslav community reflects a kind of combination of political pragmatism and a line of lesser-than-expected resistance: for the current state it is easiest and politically most profitable to switch the "guilty" to other , and possibly seeking for deeper causes could lead to unpleasant turning of their own actions and behaviors and equally unfriendly identification of unnecessarily missed development opportunities.

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Податкове навантаження суб’єктів господарювання та його вплив на формування важливих показників розвитку економіки України

Author(s): Alla Lysenko,Alina Bakay / Language(s): Ukrainian Issue: 1 (34)/2018

The purpose of this study is to assess the impact of tax burden on business entities on the formation of important indicators of Ukraine's economic development with the use of basic methods and substantiation of their correction.In the article, based on the application of an adjusted method of estimating the tax burden of economic entities, the effect of tax burden on the formation of important indicators of economic development in Ukraine was investigated. The dynamics of changes in the ratio of the total amount of tax payments to the volume of GDP and the economic entities has been analyzed, the load of the tax to the labor costs, income tax on the financial result before taxation of the profit-making enterprises and value added tax from the domestic goods forvalue added are determined. It is proved that tax burden is an important indicator of the effectiveness of tax reforms, and its level significantly influences the dynamics of changes in the main generalized indicators of the development of the national economy.When assessing the tax burden on economic entities, it is proposed to compare the growth rates of the total amount and individual types of tax payments, the related indicators of financial and economic activity and the level of tax burden in order to assess the factor effects. An approach to adjust the basic methodology for assessing the level of tax burden on the indicators of the development of the national economy is the inclusion in the calculation of the aggregate value of tax payments and their individual types, as well as the interconnected with the corresponding tax revenues of the components: the number of economic entities; added value; financial results before tax on profit-making enterprises; labor costs. Further research into the problem of assessing the impact of tax burden on business entities on the formation of important indicators of Ukraine's economic development should be conducted in the direction of in-depth study of causal relationships based on the use of factor models. Prospects for further research in the study of the above-mentioned problems are the development and application in the practical plane of economic and mathematical models in assessing the level of tax burden and a set of factors that form it.

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Аналіз альтернативності процедур публічних закупівель для фінансування державних програм

Author(s): Iryna Drozd,Mariia Pysmenna / Language(s): Ukrainian Issue: 2 (35)/2019

Public procurement constitutes a significant part of the state budget expenditures of the public sector institutions. The issue of efficient use of money is related to the economical use of funds for the public procurement needs of the customer. Therefore, the purpose of this paper is to study the effectiveness of public procurement procedures by type, which will serve as the basis for the choice of alternative management decisions at the stage of planning the spending of the budgetary institution’s funds for their effective use. The results of the study are intended to provide greater transparency in public procurement activities.The task of choosing the acceptable procurement procedures, both in terms of legislation and for the purpose of economical use of funds, is relevant for the customers’ financial management. The study of the public procurement procedures’ alternatives was based on the research of their application practice in 2013-2018. The analysis of quantitative and cost indicators of procurement procedures under separate procedures: open bidding, two-stage bidding/competitive dialogue, requests for bids, pre-qualification of participants, and negotiated procurement procedure. The calculation of the procurement procedures efficiency is applied using the planned value of the expected value of public procurement. Directions to improve the public procurement analysis through alternative procedures evaluation in terms of their effectiveness are suggested.We used the conducted procurement procedures in accordance with the legally approved procedure for their application as a quantitative indicator of the procurement procedures evaluation. Incomplete or canceled procedures were excluded from the quantitative estimates for all periods studied. It is established that the vast majority of purchases were made through open auctions. We have used the amounts of contracts concluded as a result of successful procurement procedures to study the cost characteristics of procurement procedures.Value fluctuations have been established over the study period, which is explained by significant changes in the legislation regarding the regulation of the obligation to conduct procurement through tendering procedures.Therefore, the problem of analyzing the public procurement procedures alternatives is suggested to be solved by directing the organization of the expected value of procurement by those procedures, which allow obtaining the highest cost savings due to tendering on the electronic procurement system and achieving the goal of procurement through the optimal price/quality ratio.

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Institutional Aspects for Improvement of the Current System for Real Property Appraisal for Tax Purposes in Moldova

Author(s): Olga Buzu / Language(s): English Issue: 22/2017

A new market value-based system for real property appraisal for tax purposes has been in the process of implementation in Moldova since 2004. The relevance and importance of such appraisal has been increasing with time, requesting improvements to the current mass valuation methodology and review of the roles played by diverse authorities and in particular by local governments, tax and cadastral authorities in property appraisal for tax purposes. The article presents a comparative analysis of diverse options for funding and handling mass real property valuation efforts. Suggestions have been developed to perform property revaluation intended to update databases and to expand the current tax base.

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IS THERE A CO-INTEGRATION BETWEEN EXTERNAL DEBT INTEREST RATE AND GLOBALIZATION? THE CASE OF TURKEY

Author(s): Cüneyt Koyuncu,Seyfettin Ünal / Language(s): English Issue: 02/2019

This study explores the long-run association between globalization and external borrowing interest rate. The sample contains a time series data of Turkey containing years from 1970 to 2014. Firstly, a unit root test is conducted to see if the series are stationary or not. Secondly, ARDL bounds test is performed to figure out whether the series move together in the long-run. Then, both short-run and long-run coefficients of the variables are estimated by employing an error corrected form of ARDL model. Lastly, a causality test is conducted to see if there exists a causality relationship among series. The findings reveal that series of globalization and external borrowing interest rate are co-integrated and thus they move together in the long-run. Estimated long-run coefficients show that globalization has a reducing and statistically significant impact on external borrowing interest rate in Turkey. Moreover, a unidirectional causality running from globalization to external borrowing interest rate is detected. These results also remain valid for two different external borrowing interest rate series, which are interests charged by two different suppliers of official and private creditors.

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KİŞİSEL HARCAMA VERGİSİ VE ANALİZİ

Author(s): Burcu Değerli,Pelin Mastar Özcan / Language(s): Turkish Issue: 02/2019

Tax collection is an important issue to ensure that governments provide public needs. Global tax competition compels countries to comply with global financial facts and to reform their tax structures. Although the fundamental purpose of taxation is to achieve the goals defined with essential taxation principles, the priorities of each tax reform are set according to current economic conditions of countries and terms. Research revealed that there is a decline in the performance of the income tax. This situation has led states to look for alternative ways to do the most efficient and profitable tax collection. One of these alternatives is Personal Expenditure Tax. The personal expenditure tax is a direct tax on the sum of the individual's period spending and cannot be reflected on someone else. Therefore, the person who pays the tax is also the taxpayer himself. With this feature, it is a type of tax that can serve the realization of the financial, economic and social objectives of taxation. In this study, the theoretical structure, operation and principles of Personal Expenditure Tax, a direct tax type proposed by Kaldor, were examined and its effectiveness was evaluated. In order to be successful in the countries where the Personal Expenditure Tax will be applied, it is concluded that there should be a number of infrastructures mentioned in the study.

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VERGİYE GÖNÜLLÜ UYUMU ETKİLEYEN SOSYAL FAKTÖRLERİN VERGİ TAHSİLAT ORANLARI İLE İLİŞKİSİ: DOĞU KARADENİZ BÖLGESİNDEKİ SEÇİLMİŞ İLLERDE BİR ARAŞTIRMA

Author(s): Özgür Mustafa Ömür,Uğur Bellikli / Language(s): Turkish Issue: 02/2019

From past to present, tax in our country has had a very important place for the state because tax is the most important financial resource of the state. In terms of citizens, it may not be easy to voluntarily adapt to the tax system due to the fact that it causes a reduction in income, wealth and expenditures, there is no return in exchange and it is charged against one's will. To the extent that the state ensures voluntary compliance, it will be able to reach the financial resources needed to fulfill public services. In the past research, it is argued that economic factors and financial factors as well as social factors may increase voluntary compliance. Social factors that will increase voluntary compliance include tax consciousness, tax ethics and trust in public authority about taxation. This study investigates the relationship between demographic factors such as age, gender, educational status and income levels of citizens living in selected Eastern Black Sea Region provinces (Samsun, Trabzon and Giresun) and the tax collection rates within the same region. Significant differences have been detected in terms of citizens’ tax consciousness, tax ethics and trust in public authority on tax matters based on demographic factors. Also, the findings are compatible with the tax accrual and collection rates across the sample provinces.

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СИСТЕМА ЗА ВЪЗНАГРАЖДЕНИЯ В БЪЛГАРИЯ. ТЕНДЕНЦИИ И ПРОБЛЕМИ

Author(s): Lyubomir Stefanov / Language(s): Bulgarian Issue: 1/2019

This article looks at the nature and elements of employers, labour costs and employee’s reward. The basic components of modern reward systems based on the concept of total reward are also presented.Based on the studies, the positive characteristics of the general compensation packages formed by modern reward systems used by Bulgarian organizations have been outlined.The final part outlines a number of problems related to the use of modern reward systems in our country, and most of all - the "gray" labor market.

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Financing of Culture as one of the Ways for Solving Socio-Cultural Problems

Author(s): Olena Volodymyrivna Sudarenko,Lyudmyla Vasilevna Senchenko / Language(s): English Issue: 2/2019

The purpose of the article is to study the forms of state participation in financing of culture in order to solve socio-cultural problems in the context of decentralization. The methodology of the research is characterized by a complex combination of general scientific (formal-logical, method of analysis and synthesis), philosophical (dialectical) and special (comparative, formal-legal) methods, which gave an opportunity to study the experience of other states and Ukraine in the sphere of state participation in financing of culture to overcome socio-cultural problems. The scientific novelty of the work lies in carrying out a comprehensive study of the state's participation in the financing of culture in Ukraine and in the world in order to overcome socio-cultural problems in the context of decentralization reform, and defining the forms of such participation. Conclusions. Ukraine takes direct and indirect participation in financing the culture in order to overcome socio-cultural problems regarding the decline of spirituality and prevention of a humanitarian catastrophe. The main forms of state participation in financing the culture include direct budget financing (at the expense of state and local budgets). Indirect participation provides certain special rights for more efficient use of own funds by budgetary institutions – cultural institutions.

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Пълна дигитализация на дейността - поредното предизвикателство за търговските банки

Author(s): Reneta Dimitrova / Language(s): Bulgarian Issue: 1/2018

It is a fact that the World has entered the era of digitization and banks are one step ahead of various financial institutions and they achieve better results in digitizing a large part of their business. In their aim to be competitive and meet the expectations of the new generation of customers, traditional banks continue to develop and introduce new digital products and services. The purpose of the article is to outline the challenges faced by commercial banks, including Bulgarian ones, towards their full digitization.

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Ekspansywność oraz restrykcyjność polityki pieniężnej i fiskalnej a wzrost gospodarczy w Polsce

Author(s): Joanna Stawska / Language(s): Polish Issue: 10.1/2018

The purpose of the article is to indicate periods of restrictive and expansive monetary, fiscal and economic policy with respect to GDP growth in Poland. The researchare a concerns fluctuations in economic growth over time of various options of economic policy (divided into monetary and fiscal policies) in 2001-2017 in Poland. To achieve the objective, Author used the methods for presenting and analyzing statistical data. We note that during the economic slowdown (2001-2002), the financial crisis (2008-2009) and asa consequence the crisis in public finance in Poland, an expansive fiscal policy prevailed. In turn, in periods of higher GDP dynamics, a restrictive fiscal policy prevailed. On the otherhand, the central bank’s policy for the most part of the analyzed period was expansive which could have a positive impact on GDP growth. The following research hypothesis was verified in the article: the fiscal and monetary policy had a significant influence on the economy in Poland in the discussed period.

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Wpływ wdrożonych innowacji współfinansowanych z funduszy unijnych na konkurencyjność przedsiębiorstw

Author(s): Jolanta Brodowska-Szewczuk,Mariusz Sokołek / Language(s): Polish Issue: 10.1/2018

The article introduces the concept of competitiveness of a company, the potential of competitiveness, the ways of building the competitiveness dominance.The article presents the results of research on the companies in Poland, which at least once used EU funds for introducing innovations. In the process of introducing innovations financed from EU founds the following definitions are used: product innovations, process innovations, non-technological innovations. The surveyed instruments of competitiveness: new products in the offer of the company,modern methods of production or services, quality of offered products or services, reduction of the costs, building the relation with clients, better arrangement of the work, rise to the market share.

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Analiza determinant strategii zarządzania finansowaniem działalności spółek giełdowych przemysłu przetwórczego na podstawie danych z 2012 r

Author(s): Iwona Gawryś / Language(s): Polish Issue: 10.1/2018

Each company existing on the market, also a joint stock company, should havea specific strategy for managing the financing. In the economic literature, the factors determining the selection of corporate finance management strategies are generally identified with factors affecting the raising of capital because the search for funds for financing asset components is a basic part of the activities that make up the corporate finance management strategy. The choice of factors determining the management strategy of financing is therefore very important. The following determinants were selected for the analysis: income taxation, industry specificity, capital cost, profitability and liquidity management.

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