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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 Basic Necessity of a Modern Fiscal Policy: Voluntary Compliance

Author(s): Narcis Eduard Mitu / Language(s): English / Issue: 57/2018

Paying taxes can be considered a contribution to the welfare of a society. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher. Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While researchers in the field of taxation highlights the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. In this article we present a view on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, fiscal language, level of tax education, as well as motivational tendencies to comply.

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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 HELYI ADÓZTATÁS SAJÁTOSSÁGAI MAGYARORSZÁGON

Author(s): Eva Darabos / Language(s): Hungarian / Issue: 1/2016

A possible alternative of involving resources required for carrying out the municipal tasks is to introduce local taxes which allows the municipalities to manage themselves financially alone. Aim of the treatise is to present the development in number of municipalities introducing local taxes, the role of own revenues and local taxes in the budget of municipalities, highlighting the development in amount of the business tax by settlement type. Based on the data, it can be stated that there has been a significant change in the structure of budget of municipalities since 2008,the local taxes play a decisive role, those ones serve as important sources of funding in addition to the decreasing state aid.

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A Lesson in Valuation from Estonia: The Difference Between the Fundamental Value of Equity Under Distributed and Traditional Profit Taxation Systems

Author(s): Mark Kantšukov,Priit Sander / Language(s): English / Issue: 1/2018

Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian system of corporate taxation, companies need not pay income tax on undistributed earnings, allowing them to postpone income tax liability indeterminately. This theoretical paper compares the relationship between a company’s equity value and taxation of profits under traditional (or classical) (TPT) and DPT systems. A TPT system is a system where the amount of corporate income tax is determined by the profit the company earned during the taxation period. We show that fundamental equity value under a DPT system should be higher vis-à-vis equity value under a TPT system (ceteris paribus). To illustrate this, we use a dividend discount model and values from a hypothetical company. The equity value under DPT is also higher when financial leverage is considered. The results suggest that conventional valuation models and their inputs should be adjusted when valuing Estonian companies. Ignoring these adjustments runs the risk of undervaluing the equity of Estonian companies, as well as the equity of companies operating under similar tax regimes.

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A new simple algorithm for solution of optimization problems

Author(s): Jeyhun Abbasov / Language(s): English / Issue: 2/2018

This paper is devoted to developing a new sample algorithm after the solution of optimization problems subject to a budget constraint in firms’ production. In the calculation of the optimal composition of different items, there is one fundamental problem. In general, firm’s behaviors are under a budget constraint and they always try to optimally allocate their resources among production factors. It is possible that there are some production factors like quality of labor force which influence firm’s production after some period. In this case, when we want to solve optimization problems for these firms, we can encounter that the objective function (Revenue function, Production function or some other) of the optimization problem depends on the lags of the mentioned production factors. Therefore, the realization of the allocation of firm’s resources among the production factors doesn't seem plausible (because some of them are on the lags). In this context, we have tried to prepare a simple algorithm for optimal allocation of firm’s resources in the same period, using an optimal share which has been found for different lags of variables.

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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: 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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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 COMMON CONSOLIDATED CORPORATE TAX BASE AND ITS POSSIBLE EFFECTS ON EU MEMBER STATES

Author(s): Nicoleta Mihaila / Language(s): English / Issue: 4/2018

The current lack of coordination among EU Member States regarding the tax system creates difficulties for companies operating within the European Union, as they face 28 different income tax bases, determining significant costs to ensure administrative compliance, with negative effect on European competitiveness. Therefore, a new approach related to the taxation of companies in EU is necessary to achieve the objective of more equitable and efficient taxation in European countries and to effectively combat tax evasion, namely the introduction of a Common Consolidated Corporate Tax Base (CCCTB). In our paper we present the basic notion of common consolidated corporate tax base and present some of its effects in the EU countries, including Romania. In our approach, we use a descriptive methodology, using informational sources from the national and international literature.

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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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Absolutorium a odpowiedzialność konstytucyjna. Komplementarność czy rozdzielność?

Author(s): Monika Kowalska / Language(s): Polish / Issue: 26/2018

The answer for the question: is the vote of approval as the legal way of the count up the government as the budget executioner is enough to not be constitutional responsible by its particular members? The research problem and methods: The conclusions was made on the basis of science, the analysis of law and the parliamentary practice. The analysis was made using the system method, purposive method and the historical – law method. The process of argumentation: The Author tried to make the connections between the vote of approval with the constitutional law enforcement of every single member of the government on the State Tribunal. Before that, She described the idea of the vote of approval, its procedure, law changes from 1990s and its effects. Research results: The weakness of those institution is connected with the political procedure of the control of the budget or the lack of the connection between the law maker and the fact of refusal of the vote of approval the direct law effects. That is why, the Polish system is complementary not severability in the case of the vote of approval institution and the constitutional responsibility. Conclusions, innovations, and recommendations: Despite of the lack of the solutions according to the law dependences between the vote of approval and the constitutional responsibility, we can safely assume, that those vote of approval should not close the door to law enforcement of the constitutional responsibility by the members of the government, who realize the budget of the state.

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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: 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: 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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