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Зміна механізму справляння збору за першу реєстрацію транспортного засобу: екологічний підхід

Author(s): Vitaliy Pysmennyi / Language(s): Ukrainian Issue: 24/2013

The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of first vehicle registration fee.Foreign experience of the mechanism of levying of car registration taxes (fees), based on carbon dioxide emissions and fuel consumption, is studied. Established that environmental car registration taxes (fees) are an important source of budget revenues, spread of production and sales of low carbon and environmental vehicles. In basis of „new” first vehicle registration fee laid a provision whereby persons, who are responsible for pollution, should bear the cost for it, is offered. It will reduce the number of vehicles that do not meet international standards of environmental safety.The proposed measures will enable to increase tax revenues, ensure economical use of energy resources, and improve the ecological situation in the country and regions.

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Вартісноорієнтоване управління діяльністю квазікорпоративної сукупності конкуруючих підприємств регіону

Author(s): Yurii Malakhovskyi,Ruslana Zhovnovach,S. Shevchenko / Language(s): Ukrainian Issue: 23/2013

This study aims to develop practical methods for introducing the concept of VBA to the quasicorporation association of Ukrainian region farming competing enterprises.The evaluation results of the formation of economic performance of the organization fragmented set of agricultural enterprises in the region proposed to be based approach to measuring the performance of active investment diversified company using the tools of corporate finance and the theory of value management. However, the region is considered as an analogue of the holding – the subject of competition in the market for goods, services, capital of a limited set of macroeconomic tools of influence on his work with the local administration.Analysis of corporate activity in terms of the creation of value takes into consideration both the interests of not only the owners of capital, but also suppliers of financial resources (material, labor, intellectual). Calculations show that attention to considering targets investors in decision-making bodies creates the preconditions for improving the welfare of both private investors and the public through the effective action of the regional administration.

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Оценка фискальной эффективности налогового регулирования экономического развития АР Крым

Author(s): E. Sushkova / Language(s): Russian Issue: 22/2012

The results of assessing of fiscal efficiency of the tax regulation of economic processes in the Crimea, in which identify the main forming income taxes to local budgets, assesses the level of the tax potential of the administrative-territorial entities of the region and the degree of financial security of local budgets.

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Шляхи реформування системи аудиту в України

Author(s): Hryhorii Davydov,Olena Petryk / Language(s): Ukrainian Issue: 22/2012

The proposals for a development of the national audit system in Ukraine with due regard for a demands of European parliament’s Directives have been disclosed in the article. The components of management system of auditing, audit’s infrastructure, variants of organization the public oversight system have been proposed.

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Діяльність податкових органів у зарубіжних країнах

Author(s): Olha Pugachenko / Language(s): Ukrainian Issue: 22/2012

The article deals with the practice of the tax authorities in different countries. The peculiarities of tax control in some foreign countries. Generalized positive features of the foreign tax authorities and are those that can be useful in the implementation of national practice.

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Оцінювання учасників тендерних закупівель як елемент механізму економії державних коштів

Author(s): Nataliia Zaiets / Language(s): Ukrainian Issue: 22/2012

Influence of evaluation criteria for participants’ proposals during tender procurement of goods, works and services at state’s expense on saving public money in public procurement is studied. Conditions for using evaluation criteria in order to choose one of the participants are analyzed. Participants’ assessment methodic according to certain principles was suggested.

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Методи визначення ефективності інвестицій підприємств молочної промисловості

Author(s): E. Kuzmin / Language(s): Ukrainian Issue: 22/2012

The article deals with methods for assessing the effectiveness of business investment. Highlights specific techniques that are used to determine the effectiveness of investments of the dairy industry. Adapted method for evaluating investments for the dairy industry

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Оцінка рівня податкового навантаження на сільськогосподарське підприємство: практичний аспект

Author(s): Alla Lysenko / Language(s): Ukrainian Issue: 32/2017

The purpose of this study is to assess the level of tax burden on a business entity using the basic methodology and its adjustment, taking into account the practical aspects of the activity of a particular agricultural enterprise.In the article, based on the adjustment of the basic methodology for estimating the level of tax burden on the entity, taking into account the practical aspects of the activity of the JSK them. Frunze of Alexandria district of Kirovograd region in 2012-2016, the level of tax burden on an agricultural enterprise is researched. It is proved that the peculiarities of the activity of the individual economic entity influence the formation and dynamics of changes in the tax burden factors and are important for the development of fair approaches in the taxation of agricultural producers.The assessment of the tax burden at the microeconomic level provides an opportunity to substantiate the important interrelations between the indicators of economic activity and the amount of tax payments, to identify trends in the development of individual industries or activities within certain economic entities. The adjusted method of calculating tax burden indicators, taking into account sector specifics and specifics of the operation of the enterprise, is based on the use of a system of important economic indicators, reflected in its financial, statistical and tax reporting. Further studies of the above-mentioned problem should be conducted in the direction of in-depth study of causal relationships between the level of tax burden as a productive indicator and a set of factors that form it, based on the construction and use of deterministic and stochastic factor models

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MERDİVEN YÖNTEMİ VE ÇİFT TARAFLI KAYIT YÖNTEMİ EKSENİNDE DEVLET MUHASEBESİNİN GELİŞİMİ (1299-2017)

Author(s): Serkan Akçay / Language(s): Turkish Issue: 17/2017

The purpose of this study is to determining the pros and cons of the ladder and double sided recording method and to reveal the effects and contributions of the methods to the state accounting development. The study was completed by literature review and document review. In this work, from the foundation of the Ottoman State to the day,ladder method and double sided recording method have been examined two methods used in government accounting. In the development process of the methods, the books used in the state accounting and the changes contributions of the methods to the state accounting development. As a result of the study, from the establishment of the Ottomans to the day, the development of two methods for many years can be considered as the success and stability of state accounting. Since the ladder method is designed for state accounting according to the requirements of that day, progressively, private sector became ineffective over time with its activation and growth. Together with the private sector, profitability became important, and the double sided registration method was introduced in Tanzimat period.The location of the ladder method taken from the east, has received a double-sided registration method from the west. Together with the Tanzimat period, under the influence of the new method, both accounting books and accounting organization have been changed. This change is continuing with the application of E-book which is a new application with the effect of technology today.

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Niestabilność prawa podatkowego jako czynnik ograniczający zaufanie podatników do systemu prawa

Author(s): Maciej Schmidt / Language(s): Polish Issue: 1/2018

In the Polish reality, changes in the law are common, and in the case of tax law, this phenomenon is almost widespread. This situation means that entrepreneurs and other taxpayers are not able to apply these regulations in a correct manner in practice. Changes to the law carried out in the form of frequent amendments to the existing provisions make reading and understanding of the content of law and regulations difficult. A random way of introducing changes results in a decrease in the quality of the law, and sometimes even its internal contradiction. This situation results in issuing tax law ruling by tax authorities, which in similar circumstances have diametrically different interpretations. This causes an increase in the number of claims in administrative courts. The article presents the above-mentioned factors as the reason for the limited confidence of taxpayers both in the legal system and tax authorities. The changes that took place in the recent period were analysed. These changes should lead to greater stability of regulations and consequently growing confidence.

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Политиката на Българската комунистическа партия за модернизиране на селското стопанство в Добруджа (1951 – 1956)

Author(s): Tsvetolin Nedkov / Language(s): Bulgarian Issue: 1/2018

The article reveals the policy of the Bulgarian Communist Party for modernization of agriculture in Dobrudzha from 1951 to 1956. The main goal of this policy was to solve production problem in the country. The study is based on archival documents and available historical literature.

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Финансов контрол, осъществяван от органите на Националната здравноосигурителна каса по Закона за здравното осигуряване

Author(s): Nina Chilova / Language(s): Bulgarian Issue: 4/2018

The control exercised by the bodies of the Health Insurance Fund is a part of the public finance system. It is a typical financial control which is specialised control over public funds and public assets. The health insurance control is the ex-ante, ex-post and unexpected type of control.

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Въпроси на административнонаказателната отговорност за нарушения в областта на обществените поръчки

Author(s): Ilonka Goranova / Language(s): Bulgarian Issue: 4/2018

The article 'Aspects of Administrative-penal liability for Public Procurement Infringement' deals with issues related to the persons subject to administrative penalty arising from their liability for administrative offences committed in the field of public procurement in the Republic of Bulgaria, as well as with the approach to determining the elements of these offences and the amount of the sanctions envisaged for them. Special attention is also given to the question of the legal nature and duration of the respective term within which the relevant competent authorities could exercise their powers to initiate administrative-penal proceedings, to impose administrative penalties, respectively to enforce the already imposed administrative penalties.

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Transitions Online_News-Around the Bloc-Gazprom Ends Boycott of Turkmen Gas

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Transitions Online_News-Around the Bloc-Gazprom Ends Boycott of Turkmen Gas

Author(s): TOL TOL / Language(s): English Issue: 04/23/2019

Though modest, the deal brings a rare ray of hope for Turkmenistan’s shrinking state finances.

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Specific Peculiarities in Creating the Image of a Higher School

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Specific Peculiarities in Creating the Image of a Higher School

Author(s): Rozalina Baladzhanova / Language(s): English Issue: 3/2019

The article discusses and clarifies some specific features in creating the image of a higher school. This issue is not sufficiently detailed and thoroughly researched by Bulgarian public relations specialists. It analyzes the dialectical link between the equilibrium and imbalance in conducting image-based activities within the context of an innovative communication process. There are arguments in support of the belief that, in defeating the corporate image, the attempt to disturb the market equilibrium is more productive, taking into account the attitudes and wish of the public in the motivation consumer process. Examples of higher education are described, confirming the belief that disturbing the balance results in better outcomes. The article examines seven possible sources generating innovative image maker activities that determine the purposeful and systematic nature of creating a university’s image. The complex nature of the corporate image does not allow it to be uniquely appreciated and determined by its audiences - media, in house institutional environment and external consumer environment. The role and significance of the eventful PR are clarified and specific activities related to the realization of the university image are identified.

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SOCIJALNO PODUZETNIŠTVO KAO ČIMBENIK UTJECAJA NA (NE)JEDNAKOST ŽENA NA TRŽIŠTU RADA

Author(s): Gordan Radić,Ana Luburic / Language(s): Croatian Issue: 4/2019

The concept of social entrepreneurship is relatively young in economic theory, so it is still not sufficiently exploited in economic practice, especially on the market of Bosnia and Herzegovina. The terminology itself refers to a wide range of diverse manufacturing and service organizations whose existence is not based solely on the motives of gaining profits, but primarily on social motivation and influence on the welfare of society as a whole. In the past, a lot of attention has been paid to the position of women in employment and unemployment, both in our market and in the markets of the region. Although many positive changes in the position of women in the labor market have been achieved in the last decade, many indicators indicate that their position is still far worse than men's position: the rate of economic activity and employment of women is considerably lower, the unemployment rate is higher, women are waiting for the job longer, the concentration of female employees in typical women's activities is still very high, etc. That is why this paper deals with consideration of the possibility of applying the concept of social entrepreneurship to expanding the potential and opening up employment opportunities for women in business beyond the standard models. The advantage of non-standard employment offered by some forms of socially-owned enterprises makes it easier to reconcile work and family responsibilities, but on the other hand, they have significantly lower long-term job and income stability. It is important to find the right balance, which will in the long run lead to a better position of women in the labor market.

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Компетентността на потребителите на банкови услуги - важна предпоставка за установяване на доверие между тях и банките

Author(s): Reneta Dimitrova / Language(s): Bulgarian Issue: 1/2017

In the modern world, banking products and services have entered into the lives of people. The global financial crisis and bankruptcy of Corporate Commercial Bank in the summer of 2014 in our country showed many problems in the banking sector globally and in our country. Countries, institutions, citizens and businesses have suffered greater or lesser losses. And the result is - decline in confidence in banks. If those bank customers were more competent, their losses would be significantly smaller. This is a serious problem that needs to be investigated and resolved.

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Укриването на данъци пряко следствие ли е от размера на ставките?

Author(s): Emil Kalchev / Language(s): Bulgarian Issue: 1/2018

Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.

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Методика за оценка на ефективността в сделки по сливания и придобивания (на примера на "Агрия груп холдинг" АД и "Кехлибар" ООД)

Author(s): Ralitsa Dimitrova,Kaloyan Stratiev / Language(s): Bulgarian Issue: 1/2018

The article is based on the many studies on the efficiency assessment in merger and acquisition transactions. It examines the effects of the acquisition of “Kehlibar” OOD by „Agria Group Holding“AD. A methodology is presented for establishing the strategic efficiency of the target company by a Spеаrman ranging correlation coefficient; the capital market reaction to the acquisition announcement has been investigated; the Net Margin Effect was determined by the EBITDA margin and the synergy of the transaction was estimated.

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Оптимизиране производствената структура на земеделско стопанство

Author(s): Angel Sarov,Krasimir Kostenarov / Language(s): Bulgarian Issue: 1/2018

Optimizing the activity of manufacturing enterprises by using mathematical models is a standard industrial process. The application of mathematical techniques to optimize farm processes is not well known in the country’s practice. In the present study, a theoretical mathematical model for optimizing the structure of production in a selected farm which operates in a mountainous region is applied. In its production structure there is a mixed plant breeding specialization. The aim of the proposed theoretical model is to optimize the gross margin and to allocate optimally the available resources according to the imposed restrictions.

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