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

Author(s): Alexander 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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(ЗЛО)УПОТРЕБА СТРАНИХ ПРAВНИХ ЛИЦА ЗА ИЗБЕГАВАЊЕ ПОРЕЗА У СРБИЈИ

Author(s): Dejan Popovic,Svetislav Kostic / Language(s): Serbian / Issue: 2/2010

The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).

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19. Yüzyılda Ereğli'deki Bir İsyan Üzerinden Osmanlı Taşrasında Sosyal Düzeni Çözümleme Denemesi

Author(s): Sinan Yakay / Language(s): Turkish / Issue: 10/2006

Although the state-ayans (tax farming magnates) relationship in the Ottoman social history has been solved, it is not well defined how the ayan-public relations were. We hear from the people from their complaints about the former. Recent studies show that people might have gathered around different groups of benefit, and entered various relations in this context. Aim of this essay is to contribute to analyzing people-ayan relations in terms of different groups of benefit via the regulation of tax farming on March 9th, 1841, in Bendereğli, known today as Karadeniz Ereğli, and the uprising against Mustafa Ağa, then tax farmer of Safranbolu.

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5018 Sayılı Kanun Kapsamında Kamu Kurumlarında İç Kontrol Sistemi: Maliye Bakanlığı Uygulamasının İncelenmesi

Author(s): Yunus Çaliskan,Yavuz Çiftci / Language(s): Turkish / Issue: 3/2017

Aim: With the Law No 5018 (Public Financial Management and Control Law), an internal control system was established to comply with international standards and European Union norms. Within this scope, a number of legal regulations have been made based on the COSO model in order to place internal control in all public institutions and organizations.In this study, the effectiveness of the Ministry of Finance internal control system, which pioneered the implementation of the internal control system in the public sector, was investigated.Method: In the study, the applicability of the system was investigated by examining the units of the Ministry of Finance for internal control,examining the web pages of the İKEP (Internal Control Standards Compliance Action Plan), the Internal Control Circular, the Internal Control Training Book and the central and provincial units. And the problems encountered in ensuring the effectiveness of the system.Findings: The Ministry of Finance has published internal control studies on the web pages of the Ministry's affiliated units where the structures such as the İYK (Monitoring Steering Board), SGB (Strategy Development Directorate) and DIYK (Treasury Monitoring Steering Board) were established in the organization structure for the internal control system.Results: The establishment of the internal control structure and the achievement of its effectiveness have not yet been reached in the Ministry of Finance. It has been concluded that the subject is not fully owned by the staff, the internal control sense is not established and more effective measures should put into practice

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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 fair tax (system) or an ethical taxpayer?

Author(s): Tamás Bánfi / Language(s): English / Issue: s1/2015

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.

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A Novel Approach to Modeling Price Volatility of Sovereign Debt Instruments – The Example of the Croatian Government’s Debt-Based Instruments

Author(s): Igor Živko,Mile Bošnjak / Language(s): English / Issue: 2/2016

Debt-based financial instruments are specific due to the maturity component and conventional approaches in estimating their volatility may not be applicable. This paper focuses on modeling and forecasting price volatility of sovereign debt instruments while taking into account their maturity. In doing so we propose a simple and useful technique for obtaining the desired confidence of volatility estimates. The proposed approach provides price volatility estimates for debt instruments issued by Croatian government denominated in HRK and in EUR.

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A quiet tax revolution in Hungary? Interview with Dr. György Matolcsy, governor of the Central Bank

Author(s): György Matolcsy,Tamás Pesuth / Language(s): English / Issue: s1/2015

Interview with Dr. György Matolcsy, Governor of the Central Bank by Tamás Pesuth

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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: 4/2016

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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ABILITY-TO-PAY PRINCIPLE IN THE MONTENEGRO TAX SYSTEM – CONSTITUTIONAL COURT CASE PRACTICE AND LEGISLATIVE APPROACH

Author(s): Ilija Vukcevic / Language(s): English / Issue: 3/2014

The tax systems of many countries have faced major changes because of the global financial crisis. A budget deficit and decrease in revenues have forced the Montenegrin legislators to introduce new taxes and to increase the rates of already existing taxes. Indirect taxes (VAT, excises and custom duties) represented the biggest source of tax revenues in 2011 and 2012. Due to this fact, changes in the tax system were scrutinized in the light of their social effects, especially regarding the principle of ability-to-pay. This article will analyze the understanding of this principle in the case practice of the Constitutional Court of Montenegro and the Parliament of Montenegro. Precisely, it will show that these two important institutions do not understand this important tax principle correctly.. On one side, the analysis will show conclusions of the Constitutional Court of Montenegro that there is no legal basis for the introduction of the ability-to-pay principle in the Montenegrin tax system and that it has no authorization to assess the impact that the burden of a fiscal duty has on taxpayers are totally incorrect. On the other side, the introduction of the progressive tax scale regarding employment income earned only from a single employer had left other types of income and employment income generated from more than one employer out of the tax progression.

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

Author(s): Ionel Leonida / Language(s): English / Issue: 21/2015

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: 5/2016

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: 21/2015

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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Aktualna reforma penzijskog sistema u Federaciji Bosne i Hercegovine: šta donosi novi Zakon o penzijskom i invalidskom osiguranju?

Author(s): . No Author Specified / Language(s): Bosnian / Issue: 33/2018

The application of the earlier Pension and Disability Insurance Act caused constant losses that resulted in a high deficit in the Pension and Disability Insurance Institute. This finally raised serious questions about the pension system solvency in FB&H, pension adequacy and regular pension payments. In addition, bad economic and demographic situation, decline in working-age population, emigration of the young working class population etc. are just some of the reasons that also indicated the need for pension system reform in FB&H. This paper deals with the current reform of the pension system in FB&H through the analysis of the recently adopted Pension and Disability Insurance Act and the novelties introduced by it. Special emphasis is given to the provisions containing the elements of unlawful discrimination as well as unconstitutionality. As such, these provisions are contrary to the European and regional trends, the international conventions and to the Constitution of FB&H. As an obvious example of unlawful discrimination the paper particularly stresses the provision denying unmarried partners’ access to the survivor's pension. Also, the provision suspending the pension payments to one group of pensioners represents a violation of the right to property guaranteed by the FB&H Constitution and as such could be used as the basis for initiating a procedure for assessing its constitutionality. The analysis of the disputed provisions of the Pension and Disability Insurance Act points to their discriminatory and unconstitutional character and to the need for their amendment in order for FB&H to follow the European path and comply with the constitutionally accepted obligations with regard to the international conventions.

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AKTYWNOŚĆ INWESTYCYJNA POLSKICH MIAST WOJEWÓDZKICH

Author(s): Katarzyna Przybyla / Language(s): Polish / Issue: 46/2/2016

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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Alternative Financing Of Smart And Sustainable Business Ideas

Author(s): Matej Požarnik,Lea Robic Mohar / Language(s): English / Issue: 8/2015

This paper describes the impact of assessment or evaluation criteria on the selection of projects co-financed by EU structural funds. By multiple criteria method of selection four representative groups of projects were ranked based on quantitative financial and qualitative non-financial criteria. The first group of criteria relates to financial data from past statements and the second group of criteria relates to the content of the project idea and the quality of the applicant. Inappropriate criteria result in the co-financing of inappropriate projects, whose effects do not benefit the vision of smart and sustainable economy of EU.

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Alternative scenarios for Hungary for the year 2025

Author(s): Erzsébet Nováky / Language(s): English / Issue: 1/2010

The paper presents how the Committee on Futures Research, within Section IX. of the Hungarian Academy of Sciences (HAS), sees the possible futures for Hungary for the year 2025, based on the expertise of Hungarian futurists and social scientists, including the opinions of younger generations. It offers insight to Hungarian society in 18 years from 2007, when the research began. In cooperation with experts coming from diverse scientific backgrounds and with those who feel responsibility for the future and are willing to act upon it, we need to continue discovering our horizon albeit in a different way and to embark on new roads. In summary, we need to change the HOW and the WHAT.

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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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