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Analysis of the Relationship between Taxes and Social Benefits and Transfers in the EU

Author(s): Nadiya Dubrovina,Jana Péliová,Erika Neubauerová / Language(s): English Publication Year: 0

Taxes have main contribution to the government revenue, tax revenue made up about 90% of total government revenue in the European Union. Government revenue, expenditure and deficit/surplus are main objectives of fiscal policy and the analysis of their dynamics plays very important role in the formation and coordination of the strategic and tactic tasks for socio-economic development in the countries. For the more detail analysis of dependence between taxes and social benefits and transfers we used time series of these indicators for EU countries. For the modeling the initial data as absolute values of the different taxes, social contributions and social benefit and transfers per inhabitant were used for 2002-2012. It should be noted that most of time series included linear trends that is why for the panel data analysis we used the first differences of these indicators. These models explain the complicated relationship between changes of taxes, social contributions and social benefits and transfers with individual countries effects (fixed effects) for each EU countries and can be used for prediction of features of social benefits and transfers as results of changes in fiscal policy in different EU countries.

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Expenses and Revenue Classifications for Managerial Purposes in the Czech State Administration Units

Author(s): Jana Vodáková,Nela Sglundová / Language(s): English Publication Year: 0

This paper deals with classification of expenses and revenue mainly for managerial purposes in the area of the Czech state administration. From 2011 the Czech public sector units prepare accounting data under the accrual basis obligatorily. This means among others that they record and release expenses and revenue data to external users in accordance with mandatory regulations. The main aim of the paper it to examine obligatory rules of expenses and revenue classification used by the state administration units and possibilities of their utilization for managerial purposes. Further the paper concentrates on a current state of internal cost classifications and allocation especially in the context of financial management and 3E concept monitoring. As main data sources the paper uses the Ministry of Finance of the Czech Republic standardized data, the Ministry of Defence of the Czech Republic internal data, relating legal regulations and scientific papers. Description, analysis, comparison, and synthesis of main findings were used in the paper as basic scientific methods.

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The Incorrectness of Estimating of Tax Base in Income Taxes in the Verdicts of Supreme Administrative Court in 2014 in Poland

Author(s): Radosław Witczak / Language(s): English Publication Year: 0

Important task of the tax administration is diminishing the tax evasion of income taxes. One way of reduction the tax evasion is estimating of tax base. The provisions point out different methods of estimating of the tax base. The aim of the article was the identification of mistakes made by the tax administration in using the methods of estimating of tax base of income taxes. The analyse of using the methods of estimating of tax base by the tax authorities was given. The scope of the analyse were different cases from the Supreme Administrative Court. The cases concerned different types of methods of tax estimation used by tax administration. In the majority of analysed cases the use of methods of estimating of tax base was correct. However, there were cases where methods of estimating of tax base were used in not a proper way. Different kinds of mistakes have been identified.

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Fiscal Federalism and Redistributive Politics for Income Tax: Case of Russia’s Regions

Author(s): Nadezhda Yashina,Maria Ginzburg,Louisa Chesnokova / Language(s): English Publication Year: 0

The budget system of the country with a federal form of government requires special attention to the allocation of tax revenues between levels of budgets in order to comply with the budgetary principles and to maintain capacities of the regions. Currently in Russian Federation taxes are allocated on the basis of the regulatory criteria. The authors of the study suggested that the use of the theory of weights for determining the amounts of taxes to the distribution in the Federal and regional budgets will increase the sustainability of each part of the budget system. Based on the results of current researches, the authors have developed a scorecard on the allocation of corporate income tax and personal income tax, and suggested an algorithm for derivation of tax revenues. While conducting this research, the authors were using data of economic indicators dynamics for years from 2008 to 2014 for 83 regions of Russian Federation. Regions were divided into groups according to the size of planned tax revenue. The algorithm of distribution allowed to differentiate income taxes between the regional and the federal budgets of Russian regions, taking into account the socio-economic characteristics of the territories. Application of algorithm developed by the authors, could give a solution to the following tasks facing regional budgets: expand the tax base, increase the territorial taxes collectability, raise the level of own income for regions, increase the capacity of regional budgets, related to the financing of expenditure commitments; reduce the dependency of regional budgets from federal budget transfers; improve the quality of life of the population in the regions of Russian Federation.

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Administrative Costs of Taxation in the Slovak Republic

Author(s): Ladislav Pompura / Language(s): English Publication Year: 0

Administrative costs of taxation are for many years investigated by the economic theory and practice. They are connected with the principle of effectiveness of taxation and the goal for any state is to collect taxes relatively as cheap as possible. The goal of this paperis to present our data about the administrative costs of taxation in Slovakia and to compare results with the situation in other developed countries. We decided to use the already existing and tested Czech methodology to calculate results, to be able to obtain comparable data. Our results suggest that the administrative costs of taxation in Slovakia, expressed by the percentage of costs to tax revenues, are higher than in almost all comparable countries – some actions to improve this situation would be necessary.

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REGIONAL FINANCING AND FISCAL CO-RESPONSIBILITY IN SPAIN

Author(s): Jarosław Marczak / Language(s): English Publication Year: 0

Modern democratic states have similar political foundations, apply similar economic solutions and pursue similar economic and social goals. International institutions and international agreements, such as the European Union, have a special effect on them. Although certain areas of social and economic life gravitate towards unification, particular EU member states have maintained their unique character and continue to use their specific solutions, frequently years old and perfected as long, that determine the states’ individuality and identity.

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PLATNA BILANCA ROBA I USLUGA ODREĐUJE POREZNI SUSTAV

Author(s): Guste Santini / Language(s): Serbian Publication Year: 0

A standard approach to taxes and taxation is not appropriate for a market state. The paper shows how the classification of taxes according to the criterion of time more appropriately identifies the state and role of the tax system and tax policy. To show this, we analyzed the impact of the balance of payments of goods and services on tax revenues. The taxation of primary and secondary income is specifically regulated by Ttreaties for the avoidance of double taxation and is not the subject of this paper.The paper shows how, only through the approach of tax classification according to the criterion of time (taxes on the past, present and future), it is possible to assess whether and how much tax is exported or imported through the exchange of goods and services with foreign countries. The standard approach to taxes does not distinguish whether and to what extent tax revenues are the result of foreign exchange, but records tax revenues based on cash flow.The paper first specifies how taxes are imported or exported through the balance of payments of goods and services (macroeconomic approach). Based on the macroeconomic interpretation,a calculation was performed for Croatia, Slovenia and Serbia in order to show the unsustainability of the standard approach to tax revenues and tax burden in an open (market)country. These and such questions cannot even be asked on the basis of a standard approach to taxes and taxation. Slovenia has a surplus on the account of trade in goods and services, so it is a tax exporter. Croatia has the largest foreign trade deficit and the largest foreign trade surplus in services, thanks to tourism, which ultimately results in significant tax exports. Serbia records a smaller foreign trade deficit than Croatia, but also a much smaller surplus on the services account, so it has a balance of payments deficit compared to Slovenia and Croatia.The paper shows how the balance of payments of goods and services changes the tax burden in the observed countries. And even more so as the country is more open to exports.The findings of the analysis indicate that the most important economic goal in a market country is the current account surplus of goods and services. Balances on primary and secondary income of the balance of payments are considered to be a reflection of economic policy in the past, which means that the movement of the balance of payments is the starting point in the analysis of economic policy in a market country. While Slovenia, as the most developed country, takes care of the competitiveness of its own economy, in Croatia and Serbia the fiscal approach to the tax system dominates, which, in turn, reduces the competitiveness of these countries and reduces economic growth rates.At the end of the paper, the results are compared based on the standard approach and the time classification approach.

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IZAZOV FINANSIRANJA SKOKOVITOGA RASTA MALIH EKONOMIJA

Author(s): Silvije Orsag,Dejan Mikerević / Language(s): Serbian Publication Year: 0

Achieving economic growth is the basis for the development of society and improving the living standards of citizens. A high rate of investment is necessary to provide the conditions for rapid growth, especially for small economies. A positive investment climate is key to attracting foreign investment and stimulating domestic investors to invest additional funds to improve their business activities. The realization of the rapid growth of small economies is possible with internal and external sources of financing, and the choice between them depends on the potential that the observed countries possess as well as the degree of their development. The strength of financial markets and institutions is also extremely important for economic development. If there is a strong traditional commercial banking and capital market in the country then they jointly contribute to more diverse sources of financing the rapid growth of small economies. Observing the countries in the region shows the great bancocentrism of their financial systems and it is certain that the future development of the capital markets in these countries is the basis of their economic growth and overall prosperity of the region. In less developed countries, it is necessary to achieve much stronger economic growth than in developed countries in order for them to catch up with modern global processes of digitalization and economic reform processes around the world.

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UTICAJ PANDEMIJE COVID-19 NA FINANSIJSKE PERFORMANSE LISTIRANIH PREDUZEĆA U ODABRANIM DRŽAVAMA JUGOISTOČNE EVROPE

Author(s): Bobana Čegar / Language(s): Serbian Publication Year: 0

Since the first case of the infection, the coronavirus has rapidly spread to almost all countries of the world, so the original health crisis soon became an economic crisis, and 2020 will be remembered as the year of the pandemic in which measures to prevent further spread of the virus greatly affected to almost all segments of life. Restricted movement, ban on crossing state borders and temporary ban on performing certain businesses have significantly affected the financial performance of companies, as shown by this analysis. In this paper, liquidity,profitability and solvency indicators for 119 companies listed on the capital markets in Bosnia and Herzegovina, Montenegro, Croatia, Northern Macedonia, Slovenia and Serbia are analyzed. The analysis was done for a three-year period, from 2018 to 2020, and shows that the most significant, negative consequences of the COVID-19 pandemic are in the transport and storage and hotel sectors.

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UTICAJ EFEKATA PANDEMIJE VIRUSA KORONA NA INSOLVENTNOST PREDUZEĆA U REPUBLICI SRPSKOJ

Author(s): Goran Radivojac,Miloš Grujić,Dragan Janjić,Miloš Jokić / Language(s): Serbian Publication Year: 0

The coronavirus pandemic has threatened the functioning of many world economies, including the economies of the Western Balkans. The world's leading economies are recording a decline in economic activity and they are preparing the necessary remedial measures to mitigate the consequences of the decline in economic activity. Also, the consequences of the global crisis caused by the coronavirus are evident in the largest capital markets in the world,because they are recording a decline in trade and falling securities prices. Within this paper,we studied the effects of the coronavirus pandemic on the insolvency of listed joint stock companies on the Banja Luka Stock Exchange. The aim of the paper is to show the coronavirus pandemic effects on the functioning of economic activities in Republic of Srpska. The results of the research confirmed that the coronavirus pandemic in 2020 did not have a significant effect on the insolvency of companies in the Republic of Srpska.

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RAD OD KUĆE − SUDAR PRIVATNOG I POSLOVNOG ŽIVOTA

Author(s): Stefan Blagojević / Language(s): Serbian Publication Year: 0

Starting from the fact that the pandemic caused by the coronavirus led to serious disturbances in the global market, it was necessary to make certain changes in various segments of human life, so that it could continue, as much as it is possible and rational, unhindered. The field of work, which has been performed for centuries through mutual interaction between people in order to exchange experiences and knowledge when performing work tasks, was forced to transform its established work habits and move to a new business system that completely neglects the employer premises and changes the environment in which business obligations are performed. In this way, without a previously elaborated plan, perhaps the largest experiment in the field of work began, where both employers and workers had to find the best and most adequate new methods of performing their duties, while making sure that the quality and quantity of the work process does not suffer. In this regard, the subject matter deals with the legal aspect of working from home with all its peculiarities, as well as the impact of coronavirus on the business of various companies. In addition, the positive and negative sides of performing work in the employee’s living quarters have been analyzed and specified,but many controversial issues have been highlighted, to which satisfactory answers have not yet been obtained. Working from home, with all its advantages and disadvantages, has shown a new world of possibilities, both for employers and workers, and, with the appropriate legal framework, has imposed itself as a potential way of permanently performing a fairly wide range of jobs.

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Przeciwdziałanie negatywnym skutkom gospodarczym pandemii koronawirusa. Analiza porównawcza działań wybranych państw

Author(s): Małgorzata Czajkowska / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to assess the extent of actions taken by selected countries to reduce the negative economic impact of the COVID-19 pandemic and the scale of resources used for these actions. Design/methodology/approach: Models of market economy are presented andanti-crisis measures taken by Poland, Germany, USA, China and Sweden are described. The amount of money spent on these measures is also presented. Findings: Germany was the country with the largest budget expenditure to counteract the negative economic effects of the pandemic. Contrary to assumptions, Poland was not the country with the lowest budget expenditure. Germany and Sweden introduced the largest number of instruments supporting entrepreneurs.Germany’s aid package offered more support on taxes, while Sweden’s package offered more support on employment. The United States offered the narrowest aid package, which is related to the economic model adopted in this way. Originality and value: The chapter contains an analysis of anti-crisis measures (aid packages) undertaken by Poland, Germany, the United States, China and Sweden and information on the scale of financial involvement of these countries in helping entrepreneurs. There are no studies in the literature that directly compare the forms of aid used and their volume between the countries. The chapter provides data to assess countries’ involvement in combating the economic impact of the pandemic depending on their economic model. The collected data also has theoretical implications.

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Sytuacja mieszkaniowa Polaków i działania organów publicznych w celu jej poprawy

Author(s): Mikołaj Drożdżyński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to assess the housing situation of Poles and to present activities of public entities, especially communes, undertaken to improve it. Design/methodology/approach: Secondary data was presented showing the number and ownership structure of dwellings and the demand for dwellings in Poland. The data comes from the Central Statistical Office and the Ministry of Development. The previous activity of municipalities in developing the local housing marketis also discussed and the concept of social housing initiatives is characterized. Findings: Despite the record number of housing units completed in recent years, there is still a shortage of housing units, which negatively affects the socio-economic development of the state. The main barrier to access to housing is its priceand the high growth rate of 1 m2 of space. Municipalities could more actively answer the housing needs of citizens by creating social housing initiatives, i.e. not for profit companies building rental housing with moderate rent. riginality and value: State housing policy has been questioned. The provision of own contribution by the state for certain social groups may lead to an increase in real estate prices, because with their limited supply the demand for these apartments and the price of 1 m2 of space rises. It is postulated to increase the activity of municipalities in the housing market. This may consist in creating social housing initiatives, i.e. not for profit companies building apartments for rent with moderate rent (lower even by 50% in relation to the market rent).

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Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT

Author(s): Wiktoria Walkowiak / Language(s): Polish Publication Year: 0

Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected food stuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrixare fully understood.

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Координация между фискалната и паричната политика в условията на Ковид-19 кризата

Author(s): Veniamin Todorov / Language(s): Bulgarian Publication Year: 0

The study analyzes the interaction between fiscal and monetary policy in the context of the measures against the Covid-19 crisis. In order to do that, first, the idiosyncrasies of the economic crisis, that necessitate coordinated stabilization policy, are identified. Next, these idiosyncrasies are linked with the stabilization potential of both types of macroeconomic policy and arguments are put forward for the synergistic effect of the coordination 174 process. In the last part of the study the focus is on the USA and the EU as special attention is paid to the comparative analysis of the time coordination in the application of the budgetary and monetary policy.

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Политиката на новата Комисия в областта на Икономическия и паричен съюз – нищо ново на хоризонта

Author(s): Kaloyan Simeonov / Language(s): Bulgarian Publication Year: 0

The new European Commission with a 2019-2024 mandate has already its first strategic document. This is the programme that her President has presented to the European Parliament before the election for her new position. The document is signed by Ursula von der Leyen and is called: “A Union that strives for more. My agenda for Europe”. Notwithstanding this ambitious title, the document does not contain new ideas in the area of reforming the Economic and Monetary Union. It only repeats already known reforms that were undertaken by the previous European Commission (2014-2019) under the Presidency of Jean-Claude Juncker. In the current paper an overview of the EMU reforms that are proposed by Ursula von der Leyen will be presented. An analysis will be done on the level these reforms correspond to the previous agenda of the EU, before the last elections for the European Parliament in 2019.

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Javna potrošnja u medijskom sektoru u Crnoj Gori za 2013.godinu

Author(s): Mira Popović,Ana Vujošević / Language(s): Montenegrine Publication Year: 0

Cilj ovog istraživanja je da se učine dostupnim podaci o ulaganjima u medije u Crnoj Gori iz budžeta koji finansiraju poreski obveznici, ali i daju preporuke u pravcu spriječavanja, ili ograničenja na minimum, različitih oblika prikrivene kontrole medija kroz moguću ciljanu i pristrasnu upotrebu budžetskog novca, a samim tim preveniraju štetne posljedice za slobodu medija.

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Poglavlje 5: Javne nabavke

Author(s): Marko Šošić / Language(s): Montenegrine Publication Year: 0

Jedna od predrasuda građana i građanki Crne Gore u odnosu na EU jeste da će proces javnih nabavki ići na štetu građana, posebno ako se proširi mogućnost da više stranih kompanija učestvuju u tom procesu, da će preovladati interes tih kompanija a ne javni interes, kao i da nije moguće ograničiti zloupotrebu javnih ovlašćenja na štetu javnog interesa u postojećim društveno-političkim okvirima. Ali, kao što je već rečeno, EU je ustanovila određena načela (nediskriminacije, jednakog tretmana, transparentnosti, proporcionalnosti, uzajamnog uvažavanja) i standarde koji se moraju primjenjivati u svim postupcima javnih nabavki i jednako prema svim učesnicima tog postupka, a isti je pod priličnom pažnjom institucija EU, čime se značajno sužava prostor za zloupotrebe.

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Poglavlje 16: Oporezivanje

Author(s): Vera Šćepanović / Language(s): Montenegrine Publication Year: 0

Uprkos uvriježenom vjerovanju da će ulaskom u EU „sve poskupjeti“, regulativa u oblasti PDV-a i akciza se, zapravo, odnosi na veoma mali broj proizvoda. U konkretnom slučaju Crne Gore treba očekivati postepeni rast cijena cigareta, alkohola, i električne energije iz fosilnih izvora. Kako bi se izbjegle negativne posljedice po građane i građanke, Crna Gora bi morala da se izbori za prelazni period za primjenu akciza u oblasti energenata, i u što kraćem roku razvije strategiju povećanja udjela energenata iz obnovljivih izvora.

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MODEL ODRŽIVOG FINANCIRANJA NAUČNOISTRAŽIVAČKE I ISTRAŽIVAČKORAZVOJNE DJELATNOSTI U FEDERACIJI BOSNE I HERCEGOVINE

Author(s): Božidar Matić / Language(s): Croatian Publication Year: 0

Uloga države u ulaganju u istraživačke djelatnosti, naučne na univezitetima i razvojne u poduzećima poslije 1995. god. nikada nije razmatrana ni na jednom visokom organu države, entiteta i kantona (osim Kantona Sarajevo koji je 2005. god. na Skupštini usvojio Plan naučnoistraživačke djelatnost - PNID - sa skromnim početnim financiranjem od 15% predratne norme u odnosu na svoj BDP, sa planom dostizanja norme u 2009. god., što je napušteno kao cilj već u 2006. god,). Državna Strategija iz 2010. god. nema plan ulaganja, te se ne može smatrati validnim dokumentom kada je financiranje u pitanju.

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