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"Ханска Украйна - Мукатаа Томбасар" (края на XVII-XVIII век)

Author(s): Alexandar Sereda / Language(s): English,Bulgarian / Publication Year: 0

The aim of the paper is to explore the region of Northwest Black Sea lands in the early 17th-18th centuries, in the context of the Ottoman and Crimean administrative and territorial structure; the political preconditions for the formation of Khan Ukraine - special administrative and territorial unit with the Ukrainian-Kazakh population under Crimean governance; the organization of the economical and fiscal district "Muqataa Tombasar" in the framework of Khan Ukraine. It presents the defter (register) of the revenues and expanses in Muqataa Tombasar and localizes the settlements and their population in the Northwest Black Sea region.

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A comparative analysis of the public deficits run by the old and new EU member states in the context of the global financial crisis

Author(s): Marius Sorin Dinca,Gheorghita Dinca,Ileana Tache / Language(s): English / Issue: 1/2011

The issues of government debt and deficits became a current component of the public finances of virtually all the countries in the world since the Great Depression in the 1930’s. The EU countries do not diverge from this picture and most of them display complex financial problems, in which consistent budgetary deficits have combined with negative net exports, with the ageing and pension system challenges and recently with the global financial crisis. In our paper we analyze the evolution of the public deficits run by the old and new EU member states, trying to identify their main causes and to propose several courses of action in order to control the deficits. We started with a structural analysis of the income side of the budget, especially for direct and indirect taxes, followed by a quantitative analysis of the growing deficits in the EU countries. We identified some widespread causes of the public deficits, such as the growing share of the public social expenditures and of the public wages, or the increase in public investments. Finally we presented some solutions for fiscal consolidation, which we think is essential in order to ensure the survival of the Euro and of the European Union.

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A Review of the State-of-the-Art Research on the Twin Deficit Hypothesis

Author(s): Veronika Šulíková,Vladimír Gazda / Language(s): English / Issue: 4 (42)/2016

The aim of this paper is to find the most important patterns in published papers on the twin deficits. The research methodology includes text-mining analysis covering all the relevant Research Papers in Economics (RePEc) works. It turned out that Ricardian equivalence and the Mundell-Fleming approach dominate twin deficit research, especially in developed countries. The current account targeting hypothesis and bi-directional causality are confirmed mainly in developing countries. As regards the methodology, the most used are cointegration techniques and Granger causality testing. The percentage of papers proving Ricardian equivalence did not change during the analysed period, while the percentage of those confirming the Mundell-Fleming model decreased when using more recent data

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A study on the evolution of tax pressure in Romania

Author(s): Georgeta Vintila,Ioana Laura Tibulca / Language(s): English / Issue: 1/2014

Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level.

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ABOUT THE NEED TO HARMONIZE THE FISCAL REGULATIONS WITH TAXPAYERS' HUMAN NATURE

Author(s): Ionel Leonida / Language(s): English / Issue: XXI/2015

The society, as a whole, is governed by rules. Some of them are transposed into legal regulations containing the pretensions and demands of society towards the conduct of its members. A society is called democratic and civilized when it meets the legal standards. The respect for rules and legal regulations in a society depends on the degree to which they are generally supported by its citizens and the ease with which they can be infringed by a citizen without he could be identified. Taxation is one of the dynamic areas in terms of regulation, of its direct interaction with the taxpayer. In this paper we intend to evaluate the current performances of tax regulations, how they were designed and adapted to progressive stages of social development, how they managed to induce, beyond the feeling of fiscal constraint, acertain nearby to human nature in order to stimulate voluntary compliance to tax obligations and generate a sense of confidence towards the authorities.

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Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies

Author(s): Liliya Alexandrovna Zimakova,Svetlana Nikolaevna Kovalenko,Alla Alexandrovna Udovikova,Natalia Nikolaevna Kravchenko,Victoria Borisovna Malitskaya / Language(s): English / Issue: 5 (43)/2016

The need to form the synergy is observed in the event of circumstances related primarily to cost saving, increase in market prices, etc. Notably, the interested user groups exercise their own approach to the assessment of financial results. This study is aimed at the formation of accounting and analytical systems of predictive consolidated balance sheets, in accordance with certain trends of the synergistic effect. Based on this, the cluster analysis combined with the analysis of the portfolio of works performed by the development and construction companies was carried out, the business strategies and their relationship with the accounting processes were defined, the main trends of preparation and evaluation of the synergistic effect were formed, the value chains were analyzed. The steps formed in the framework of assessment of the predictive synergistic effect predetermine the direction of the emergence of the synergistic effect and the speed of calculation of the predictive economic effect by the trends, and determine the impact of the planned operations on the financial condition of the development and construction company and the net asset value, allowing to make the right management decision. The formation of the main trends of the synergistic effect is aimed primarily at harmonization of accounting and analytical information as the basis for the competent business management.

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ACCOUNTING AND LEGISLATIVE INTERPRETATIONS OF TAX EVASION FACTS - BETWEEN REALITY AND LEGALITY

Author(s): Marina Uher,Cristina Mihaela Nagy / Language(s): English / Issue: XXI/2015

Enforcement of the Law 241/2005 on preventing and combating tax evasion gave rise, in the current specialized practice, to some interpretations, the practice not being consistent, due to the fact that the authorities that apply it also interpret it differently, from situation to situation, and from one area of application to another, and the ways in which the facts of tax evasion are performed varies, from case to case. At present, the main offenses investigated by the criminal investigation authorities are determined by the taxpayers’ misapplication of the provisions in art 6 and 9 of the aforementioned law.

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AKTYWNOŚĆ INWESTYCYJNA POLSKICH MIAST WOJEWÓDZKICH

Author(s): Katarzyna Przybyla / Language(s): Polish / Issue: 2/2016

The article attempts to identify and assess the investment activity of Polish provincial capitals. Based on the group of diagnostic characteristics (municipal investment expenditure per resident, municipal investment expenditure against total municipal expenditure, municipal investment expenditure against its own revenues and investment expenditure per 1 km2 ) taxonomic synthetic measures were constructed for the studied cities. The research covered the years 2004–2014, the period of particular investment intensity resulting from the inflow of the European Union means. The research is important to determine the distance dividing the studied cities in terms of the selected aspect of development and, moreover, it allows identifying groups of cities characterized by a similar level of investment activity.

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Alkoholio kainų politika Lietuvoje 2000-2009 m.

Author(s): Ilona Tamutiene / Language(s): Lithuanian / Issue: 1/2010

Alcohol price policy is one of the most tightness areas in the state regulation. Alcohol industry protects its economical interest. The state has dual interest: to protect public health and to have profit from excise duties of alcohol beverages. These processes has direct link with consumption of alcohol and fixed excises duties and others alcohol price regulations tools. Alcohol consumption is very high which causes very high mortality, alcohol-related harm to person and society during the past decade in Lithuania. The research related to alcohol price policy shows direct connection between alcohol consumption and alcohol price. In general low prices lead to high consumption. The research of alcohol policy shows that alcohol excise duties, minimum price per ml of pure alcohol and ban to discount below fixed minimum price are the most discussed and used tools of alcohol price regulations. If excise duties are enough high, they raise the price of alcohol and prevent all society from alcohol related harm. Minimum price has to be related with price per ml of pure alcohol. This tool works well with restriction of discounted sales below a certain price per ml of pure alcohol. The balance of excise duties (income from alcohol tax) and cost-cutting for alcohol related harm is very important for Lithuania which faces the state budget deficit. The object of this article is excise duty of alcohol, price and consumption during 2000-2009 years. The main purpose of this study is to analyze how alcohol price and excise duties influence sale, consumption and income to national budget. Study is based on literature review and statistical analyses of data from State tax inspectorate under the Ministry of Finance of the Republic of Lithuania and Department of Statistics to The Government of the Republic of Lithuania Conclusion: Only alcohol excise duties, as one of the alcohol price regulation tools, formally used in Lithuania. The excise duties are various for the type of alcohol beverages. Excise duties are not balanced especially for beer. The consumption of pure alcohol from beer is a little higher than from strong alcohol beverages. An amount of income from the excise duties on beer is 1/6 from the total collection of excise duties from all types of alcohol. The collection of excise duty from strong alcohol beverages is 70% from total alcohol tax. If we consider that the consumption of pure alcohol from strong alcohol beverages and beer are similar, the income from tax has to be similar. But the difference of excise duties income from strong alcohol beverages and beer were 441 666 000 litas in 2009 years. The similar tendency was during 2000-2009 years period. The argument that excise duty for beer is low shows the fact that tax has no real impact on beer price during 2000-2009 years. The average of beer price during the past years increased (a few cents), but the sales (price discount) makes possible to by cheapest beer which is twice lower than average price. The research shows that people high price alcohol beverages substitute with lower price beverages. The data shows the same situation in Lithuania too. Recent proposals for supply reduction or increasing alcohol price are to set up minimum alcohol price per certain ml pure alcohol, ban on discount below fixed minimum price and increasing excise duties, especially for the beer witch consumption per capita in Lithuania is very high.

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Amortyzacja podatkowa używanych lub ulepszonych budynków i budowli

Author(s): Jowita Pustul / Language(s): Polish / Issue: 88/2014

When buildings or structures are treated as a fixed asset they are subject to tax depreciation. The standard depreciation rate for buildings used for dwelling purposes is 1.5% p.a. For other buildings the rate is 2.5% p.a. In case of buildings or structures improved or used for more than 60 months prior to their acquisition, a depreciation rate can be increased till 10% p.a. Any increase in the value of the already depreciated buildings (e.g. as a result of further modernization, or extension) is subject to the same depreciation rate. This article discusses some main rules applicable in a tax depreciation of improved or used buildings and structures.

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An econometric analysis of Engels curve: household food and clothing consumption in Turkey

Author(s): Ebru Çaglayan,Melek Astar / Language(s): English / Issue: 1/2012

This paper estimates models of Engel curves for two household commodities, namely food and clothing in Turkey using LAD, M and LTS regressions beside OLS. Obtain results indicate that income of both food and clothing expenditures are smaller than one, in other words both food expenditure and clothing expenditure are compulsory expenditures. In the light of the obtained information, it can be said that tax applications on compulsory expenditures that mean vital needs shall be in a way that will impact the low income groups less.

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Analiza ekonomskog značaja poreza na dobit pravnih lica

Author(s): Sofija Radulovic / Language(s): Serbian / Issue: 3/2013

This paper identifies, selects and analyses the share of profit tax in the overall public revenue in the Republic of Serbia and its impact on the level of investment in companies. The aim of this paper is to analyse the economic signifi cance of profit tax of legal entities and the impact of the profit tax collection on the economic development of the country, creation of new jobs, increase of investment, maintaining the employment rate, rise of economic competitiveness and decrease of insolvency of the economy. The value of the paper mainly lies in laying emphasis on profit tax and its contribution to the increase of the public revenues and investment in companies, which facilitates better tax policy management and planning of its measures towards sustainable economic development. This analysis is based on the quantitative data of a large number of indicators.

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Analysis of administrative burdens for companies in selected SEE countries

Author(s): Barbara Bradac Hojnik,Miroslav Rebernik / Language(s): English / Issue: 1/2011

The institutional framework in which companies have to act establishes the rules of the game. It is limited and controlled by a public administration system, which may be more or less open and contemporary for companies. The aim of this paper is to analyse administrative procedures and costs for companies when dealing with public administration from a theoretical and empirical point of view. The paper’s goals are to compare administrative burdens and to find the advantages and weaknesses of administrative systems in selected countries. During a company’s operation, from its establishment to its closure, entrepreneurs are constantly exposed to administrative systems and their requirements. They have to carry out different procedures regarding the company’s establishment, the hiring and firing of employees, obtaining various licenses, state regulatory statistical and tax reporting, tax burdens etc. Fulfilling all those administrative procedures may negatively impact the establishment and operation of companies in particular countries.

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Analysis of monetary and fiscal policy mix

Author(s): Constantin Ionut / Language(s): English / Issue: 12/2012

Economies are constantly hit by various shocks - that affect aggregate demand and aggregate supply and have the potential to generate recession or expansion, respective a high level of unemployment and high inflation rate. Governments use fiscal and monetary policies to try to stabilize the economy.

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Analysis of National Budget Implementation: Evidence from 2012-2014 Budgets of Nigeria

Author(s): Kizito Uyi Ehigiamusoe,Hooi Hooi Lean / Language(s): English / Issue: 2 (40)/2016

The paper examines national budget implementation focusing on the 2012-2014 budgets of Nigeria by juxtaposing the actual performances of the budgets against the projections. Evidence from the study revealed that macroeconomic variables (such as real GDP growth rate, inflation rate, exchange rate and crude oil production), components of revenue and expenditure failed to meet their respective budgeted figures during the period. It was also found that the proportion of actual capital expenditure in aggregate expenditure was abysmally low and capital budget implementation was awfully poor. The paper elucidated some possible causes, implications and policy options.

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Analýza vzťahu medzi rozpočtovou odchýlkou a kvantitatívno-kvalitatívnymi parametrami programového rozpočtu mesta

Author(s): Peter Hošták / Language(s): Slovak / Issue: 02/2016

The concept of performance budgeting is applied in the public sector of most OECD countries, while nearly half of the OECD member states has been using this concept for more than fifteen years. Slovakia employs this concept in the management of local governments since 2009 through the mechanism of program budgeting. Program budgeting has been introduced within the scope of public finance management reform as a tool to increase transparency and efficiency of use of public funds. The study presents information on the program budgets of the twenty largest cities in Slovakia with a total of 278 budget programs and evaluates the relationship between the structure of the program budget and the ability of municipal government to reliably predict the expected amount of budgeted expenditures. Analysis suggest a statistically significant relationship between the size of budget variance and quantitative-qualitative parameters of program budget such as level of budget details, proportionality of budget line items, and the use of measurable indicators.

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ANALYZE THE PROFIT TAX VALUE EVOLUTION OF MEDIUM TAXPAYER ENTITIES IN COVASNA COUNTY BETWEEN 2011 - 2013

Author(s): Csongor Csosz / Language(s): English / Issue: XXI/2015

Depending on fund and form characteristics the taxes are grouped into:direct taxes and indirect taxes. Within the direct taxes one of the most important for the state budget is the profit tax. We can mention that the evaluation procedures / methods which the entity consistently uses, have influente over the registered profit tax. The study contains an analysis of the profit tax value registered by medium taxpayers entities in Covasna county, in relation with the net turnover, operating revenues, total revenues and operating results, respectively with the field of activity.

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Analyzing fiscal balance evolution for developed and emerging countries

Author(s): Gheorghita Dinca,Marius Sorin Dinca,Catalina Popione / Language(s): English / Issue: 3/2016

The purpose of our paper is to analyze the main factors which influence fiscal balance’s evolution and thereby identify solutions for configuring a sustainable fiscal policy. We have selected as independent variables some of the main macroeconomic measures, respectively public debt, unemployment rate, economy openness degree, population, consumer goods’ price index, current account balance, direct foreign investments and economic growth rate. Our research method uses two econometric models applied on a sample of 22 countries, respectively 14 developed and 8 emergent. The first model is a multiple regression and studies the connection between the fiscal balance and selected independent variables, whereas the second one uses first order differences and introduces economic freedom as a dummy variable to catch the dynamic influences of selected measures upon fiscal result. The time interval considered was 1999-2013. The results generated using the two models revealed that public debt, current account balance and economic growth significantly influence the fiscal balance. As a consequence, the governments need to plan and implement a fiscal policy which resonates with economy priorities and the phase of the economic cycle, as well as ensure a proper management of the public debt, stimulate sustainable economic growth and employment.

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Around the Bloc: Moscow Pushes Back in Wake of ‘Panama Papers’ Leak

Author(s): TOL TOL / Language(s): English / Issue: 04/12/2016

Putin spokesman accuses CIA, State Department of organizing massive leak of company documents.

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Around the Bloc: Romania’s Controversial Mortgage Law Up for Review

Author(s): TOL TOL / Language(s): English / Issue: 04/12/2016

'Darea in Plata’ law provides needed debt relief, but could also restrict lending market.

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