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Statistical approach to calculation of VAT and problems related to tax credit and export tax refund

Author(s): Maryna Afanasieva,Tetiana Davydiuk / Language(s): English Issue: 09+10/2016

The Theory of National Accounts opens up new possibilities for improving VAT taxation. New terms have been introduced: statistical tax rates are equal to the current VAT rate multiplied by the share of value added for VAT or by the share of input for the export tax refund (ETR) in products output, which are calculated for selected sectors of the economy on the basis of National Accounts. Statistical tax rates allow for determining VAT or ETR from sales turnover, which reduces the probability of tax fraud. Time limitations associated with a three-year delay in the calculation of National Accounts are treated as insignificant in many cases. The authors of the article have suggested an algorithm of taking into account VAT exemptions and made calculations using statistical data for the United Kingdom of Great Britain. Information about VAT exempted turnover should be obtained from the State Fiscal Service of Ukraine and compiled into the National Accounts Database. The Input-output approach to the calculation of VAT can be applied both for the analysis of tax legislation and for direct VAT assessment.

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Land management prospects

Author(s): Мykola Zos-Kior,Ihor Kuksa,Valerii Iliin,Alina Chaikina / Language(s): English Issue: 09+10/2016

The purpose of the study is to give recommendations regarding the improvement of Ukraine’s resources management, particularly land resources, under the conditions of parity between economic, social and environmental components of the economy is a topical objective of today’s science. In terms of globalisation, we should focus on the advanced world experience and agricultural markets, namely the land market. The formation of methodological tools to forecast management efficiency becomes an issue of key importance. Methods The authors applied logical and comparative analysis, and the monographic method to conduct the research. Results. The main world trends and their impact on land management in the agricultural sector of Ukraine have been determined in the article. Mainly, they increase the anthropogenic influence on land resources. The authors have considered common factors of the national land tenure, as well as the related problems. Taking into account trends and the detected common factors, the present-day forecasts of the farm business development have been made. Consequences of their implementation in the land management of Ukraine have been analysed. The authors have suggested a diagram of the «domino effect», starting with the implementation of investment processes in agriculture and running up to the adjustment of the country’s land management to the European standards. This makes it possible to use land management dynamic systems in the agricultural sector of the economy. The authors’ developments have resulted in achieving a balance between economic interests of land management entities through their financial and organisational potentialities, which is presented as a response to the probable level of the global impacts of social, economic, political, organisational, financial and informational nature. The present study is aimed ownership, disposal and use of management assets, which are land, land tenure or the added value gained from land use. The scheme of the formation of the appropriate level of land management by means of global forecasts and internal drivers has also been suggested.

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Conditions and perspectives of Russian sugar market development

Author(s): Danil Zyukin,Olga Svyatova,Ruslan Soloshenko / Language(s): English Issue: 09+10/2016

The article deals with the conditions of the sugar market in the Russian Federation and its regulatory methods. These methods determine the efficiency of the sugar beet growing branch and the sugar industry. To solve the problems of the domestic sugar market it is necessary to improve its organisational and economic mechanisms and pay attention to interbranch relations between all elements of the production chain of the sugar beet subcomplex. The aim of this investigation is to estimate the current condition of the domestic sugar market and reveal effective ways of its development, which will promote good food supply security related to the domestic sugar and sugar-containing production and increase the effectiveness of entities of the sugar beet industry. The investigation shows that the implementation of the national project and various programs in the agricultural sector has reduced the share of produced sugar materials by 10% due to imported raw. Sugar beet production is the most profitable direction in agriculture per 1 ha of agricultural crops. Under the favorable price environment, sugar beet growers can quickly increase their gross yield. However, sugar produced from sugar beet by Russian factories can be competitive due to import duties and direct state support of sugar beet growers. This is due to natural factors determining the advantage of sugar beet at a higher level of productivity and sugar content. The reduction of loss in production contributes to the growth of competiveness of domestic sugar, the improvement of storage and transportation of beet sugar can be done due to the reclamation of material and technical resources of the transport and storage sectors. The Customs Union enables Russia to increase export potential of sugar and sugar-containing production forming a favuorable price environment for sugar producers by the redevelopment of surplus. Another way to increase the capacity of the sugar market is the intensification of the growth of manufacturing output of sugar-containing products, the share of which is 40% of the sugar consumed in the country. Realisation of investment projects determining the growth of manufacturing output of sugar-containing products should be carried out comprehensively with the modernisation of production infrastructure of the sugar beet subcomplex. The success of this depends on the effective state regulation of innovative and investment processes in terms of setting-up a favorable investment climate for businesses. It includes the preferential level of rate per cent for a period of scientific and production cycle in the branch.

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The analysis of shopping behaviour in the context of spending leisure time activities of consumers in the chosen shopping centres in Vienna (Austria)

Author(s): Jana Mitrikova,Anna Senkova,Sandra Antolikova,Valéria Parová / Language(s): English Issue: 09+10/2016

The main aim of the article is a questionnaire based analysis of shopping behaviour in the context of spending leisure time activities of consumers in shopping centres Donauzentrum and Millennium City in Vienna, the capital city of Austria, as well as, the identification of potential differences caused by their location within the city and by varied offer and the diversity of their individual operations. The research was conducted from November 2015 to February 2016 with 320 respondents (160 respondents in Donauzentrum and 160 respondents in Millennium City). Millenium City was often visited by occasional consumers (proximity of railway station and airport, near the city centre, centre with a hotel part, as well). Considering varied offer and the diversity of operations (cinemas, night clubs, fitness centres, bars, restaurants, etc.), the consumers seldom stayed longer during a visit (interval of 91-120 min was stated by 33.75% of the respondents). Donauzentrum was visited more often (i.e. purchase of daily consumer goods). The consumers stayed shorter and spent less money.

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Cross-border factor of educational migration of Ukrainian youth to Poland: social-economic opportunities and threats

Author(s): Olha Hrynkevych / Language(s): English Issue: 01+02/2017

Introduction. The features of modern higher education its Internationalisation and growth of academic mobility are some of the features of modern higher education. These processes are particularly common in Ukraine. After signing the Association Agreement with the EU, Ukraine is facing a number of challenges, along with the enormous potential of European values and living standards. Ukrainian educational migration to Poland, a neighbouring country and an EU member state, is one of the challenges. The purpose of the study is to assess the impact factor of the border regions on the intensity of educational migration, to identify key opportunities and threats related to Ukrainian education because of youth migration. Conclusions. The results of the analysis of variance show that 75.3% of the variation in the number of foreign students in the provinces of Poland is related to their proximity to the border. The main reason for the mass migration of Ukrainian youth to Poland is the cross-border nature of the educational systems of both countries and the asymmetry of the main indicators of socioeconomic development. The main opportunities of the migration of young Ukrainians to Polish universities are related to the acquisition of intercultural communication experiences, formation of new social capital at the expense of students who get crossborder education. The key threats in this regard are associated with the loss of Ukraine’s social capital of youth who may not return to Ukraine after studying in Poland and reduced domestic demand in the domestic market of university education.

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Society. Personality. Technologies: Social Paradoxes of Industry 4.0

Author(s): Evgeny Kamensky / Language(s): English Issue: 03+04/2017

The Fourth Industrial Revolution (Industry 4.0) and a ≪new≫ economy formed on its basis are some of the global phenomena of modern times. It is connected with the development of a global information and technology platform for industrial communications. In order to be able to integrate into such an environment, a person has to master operational skills of the user. Such communication is provided by the created interfaces and protocols. The assumption that the so-called McDonaldisation in society and protocol forms of its actors’ social activity reflect their technological essence is substantiated in the article. The methodological foundations of the study are the interdisciplinary theses of universalism, synergetic effects and the complexity theory adapted to sociological issues. In this regard, the method of theoretical modelling is the basic one. It has been revealed that instrumental values which involve the skills of an actor as an operator become important. The main paradox of the situation is that the growing technological complexity in the context of Industry 4.0 technocratic capitalism is in inverse proportionality to the spiritual sphere which is simplified in the postmodern tradition of misconceptions of consumer society and a mass actor-consumer’s false sense of involvement in the innovative development of techno-environment and knowledge economy.

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BP’S CONSTRUCTION OF AN ORGANIZATIONAL IDENTITY ON ITS WEBSITE: A CASE STUDY OF DISCURSIVE LEGITIMIZATION

Author(s): Dita Trčková / Language(s): English Issue: 2/2014

The paper presents a critical discourse analysis of the website of one of the world’s major oil companies, Beyond Petroleum (BP), formerly British Petroleum, with the focus on investigating the construction of BP’s corporate identity. The analysis reveals that BP enacts multiple positive discursive roles, including the identities of an indispensable organization, a philanthropist, an environmentally conscious company, an explorer, a researcher, an educator and an American dream achiever. These roles serve as a potent legitimizing strategy since they enable BP to be associated with higher social and moral values. The analysis shows that BP’s environmentally protective ethos adopts the ideology of the domination of human beings over nature through technology, an ideology which is suited to the company’s profit-making purpose.

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Information Technologies in Business Processes and Modern Labour Activity Regulation Problems

Author(s): Astamur Tedeev / Language(s): English Issue: 2/2014

The development of Information technology gives companies ample opportunity to perfect business processes. Recently, cost reduction has become one of the most effective ways to increase business profitability and company capitalization and is carried out using new forms and methods for employee management, namely, through telecommuting. Legislative regulations for such work have been developed, many problems however remain unresolved. First, the border between the labour contract and the civilised service contract (contract of compensated providing of services) is being broken. As a result, the standards for labor rights protection are being decreased for workers who work through the Internet in comparison with usual workers. Therefore, such workers are discriminated against, even if they have the same citizenship. There are also problems with fiscal competition.

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The impact of local armed conflicts on the economic performance of countries in 1990-2019

Author(s): Patimat Bataeva,Hussein Chaplaev,Ahmed Gachaev / Language(s): English Issue: 03+04/2020

Despite the studies of the impact of wars on the local economies of countries and empires, the armed conflicts of the 20th century have their own specifics, different objectives and intensity, which affects not only the economic performance of enterprises and the country as a whole, but also the migration of population and investment attractiveness of the country. Studies based on armed conflicts in Latin America, civil wars in African countries as well as Iraq and Syria differ significantly from the effects of modern armed conflicts on micro- and macroeconomic levels. In the process of unfolding an armed local conflict, the investment attractiveness of the country gradually drops from A+ (for developed countries) and B (for developing countries) to CCC-, warning investors to invest in the declining economy of the country. The aim of the paper is to consider armed conflicts in the period from 1990 to 2019, including armed clashes, civil and international wars; and their impact on the economic performance of the country, both at the beginning of the conflict itself and in its middle.

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Debt Relief or Exit: The Long-Term Effects of Forex Loans on Latvian Households

Author(s): Andris Saulitis / Language(s): English Issue: 1/2022

The stubborn decision of the Latvian government to join the eurozone at any cost put a great burden on Latvian households after the crisis of 2008. Nevertheless, no popular protest movement emerged to change the course of this decision. This study discusses why Latvians undertook individual strategies to cope with the forex loan crisis. Particularly, I look at the choice between formal debt relief procedures and emigration as alternative individual strategies for defaulted debtors. These programmes have not reversed the negative migration trends or significantly decreased the number of Latvian households in arrears. Debt discharge is mainly attainable for wealthy individuals who are able to mobilise their financial and kinship resources. Worse-off debtors cannot attain debt discharge or are stigmatised during the process. Alternatively, emigration has offered a way to cope with overindebtedness and keep up with mortgages and consumer loan payments for a much larger segment of the debtor population.

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Systemic transformation in Poland and Eastern Germany: two versions of the Social Market Economy?

Author(s): Katarzyna Kamińska / Language(s): English Issue: 2/2021

Motivation: The process of systemic transformation in the countries of Central and Eastern Europe, including Poland and Eastern Germany, which began in the early 1990s, can be described as a unique event in the entire economic history of the world. Therefore, in a situation where it was necessary to decide on the model and pace of stabilization, it was difficult to refer to the experience of other countries. The 30 years that have passed since the beginning of the systemic transformation in Poland and East Germany have been a convenient time to assess the course of the transformation process, the changes that have taken place in these economies, and describe the economic models that have shaped them. The reason for this lies in the importance of this subject and the consequences which the countries of Central and Eastern Europe, including Poland and East Germany, continue to face. Parts of this paper were written as part of Statutory Research at the College of World Economy of the Warsaw School of Economics in 2020, 30 years after the system transformation: lessons and current challenges for the economy in Germany and Poland. Aim: The article aims to compare the course and consequences of the systemic transformation in Poland and East Germany, highlight subconsciousness and differences, and determine to what extent the shape of the economic system meets the assumptions of the Social Market Economy. Results: The primary added value of the article is a comparative analysis of the Polish and East German systemic transformation from the perspective of 30 years from its beginning, its successes and failures and a reference to the assumptions of the social market economy, as well as an attempt to answer the question about the contemporary characteristics of both economies

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Income inequality in China 1952-2017: persistence and main determinants

Author(s): Marinko Skare,Luis A. Gil-Alana,Gloria Claudio-Quiroga,Romina Pržiklas Družeta / Language(s): English Issue: 4/2021

Research background: China's economic growth, however remarkable, is due to the Harrod-Domar nature of economic growth and, therefore, limited. The main limitation lies in the extension of the neoclassical growth model and the government need to decrease regional disparities using new migration, urbanization and social policy. Purpose of the article: It is the rising regional disparity in the total factor productivity to cause the income inequality increase (measured by GINI index) in China from 1952?2017. Our paper brings new insight into the main inequality determinants and causes in China, using a fractional integration modeling framework. Methods: Using fractional integration, we find total factor productivity (TFP), real gross domestic product per capita and growth and expenditures for the social safety net and employment effort to have a statistically significant impact on GINI. Income inequality in China is of a persistent nature with the effects of the shocks affecting the GINI index enduring over time. Findings & value added: The results of this study highlight the importance for model/policy changes by the policy makers and practitioners in China to deal with the inequality issue. This involves improving the growth model through innovation and technological advancement, relaxing TFP dependence on the physical inputs (labor and capital) to reduce income inequality.

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The minimum wage in the national economy: reasons and changes in Poland

Author(s): Rafał Rosiński / Language(s): English Issue: 2/2021

Motivation: The minimum wage protect employees from excessively low wages. It helps ensure fair participation in economic development for the general public. The minimum wage in the economy is an essential element in a country’s economic policy. Decisions concerning the implementation and changes in the minimum wage are part of the socio- economic policy of the state. Research on minimum wage relate to its overall impact on the level and structure of wages, employment, productivity at work, the size of the gray economy, the level of poverty and public finances. Factors affecting changes in the minimum wage are formal and non-formal. The question therefore arises which factors are decisive in the Polish economy. Aim: The aim of this paper is to present the essence and causes of changes in the minimum wage in Poland in 2003–2020 with particular regard to formal and non formal aspects. Results: On the basis of research carried out in Poland, a link between minimum wage and inflation was observed. There is also a fundamental relationship between the minimum wage and average wages in the economy. It has been shown that the minimum wage is not without significance for the impact on public finance sector in Poland

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Work and its transformations: from statism-based work to the Gig Economy

Author(s): Grażyna Krzyminiewska / Language(s): English Issue: 3/2021

Motivation: Work as a socio-cultural and -economic phenomenon in the process of Poland’s economic transformation within the last thirty years requires special analyses due to its central role both in individual and social terms. To a significant extent, the traditional approach is based on unhelpful separation of economic determinants from the social system as a whole, which is with detriment to the ability to investigate economic processes. Economic phenomena are not the effect of actions of unrelated individuals and their decisions based on rational calculations, but also arise out of the values rooted in their way of thinking and demonstrated through culture. Aim: This paper is aimed at describing the evolution of work in the context of the changes occurring on the labour market which result from the transformation of these institutions and of the economic culture of Poles. The aim may be achieved by assuming that the experience of the so-called ‘cultural turn’, a term which perfectly suits to describe the transformation process, requires interest to be taken also in phenomena occurring in everyday life, such as values, attitudes or cultural patterns. The transformation of work and of its meaning for development will be subject to descriptive and comparative analysis in two aspects: (1) with regard to the shift from statism-based economy to flexible forms of employment and the occurrences that accompany that shift and (2) in terms of global economic and technological changes in this regard. Results: The analyses carried out allowed to describe the changes in the Polish society observed in the area of work. The stages of the changes are identified, and new trends are specified which emerge under the impact of global development and their consequences for the economy and the society

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Threshold impact of corruption on income inequality-social transfers nexus in Central and Eastern Europe

Author(s): Emin Efecan Aktaş / Language(s): English Issue: SI/2022

Corruption, which adversely affects macroeconomic aspects such as growth, investment, and income distribution, causes the anticipated accomplishment from social transfers not to be realized. In this study, the income inequality effects of social transfers under the corruption threshold are investigated with the annual data of 19 Central and Eastern Europe (CEE) countries for the period 1999-2019. Following Hansen’s (1999) and Wang’s (2015) modeling, it has been detected that corruption has a significant threshold effect on this relationship. Two thresholds have been specified. Below the first threshold of 3.520, the relationship between social transfers and income inequality is inverse. Above this threshold level and the second threshold value of 3.577, the relationship is in the same direction. In 19 CEE countries, it can be concluded that an augmentation in the corruption and the abuse of social transfers by public officials may amplify income inequality.

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Effectiveness of the European Union grants to civil society in the Baltic states: an evaluation of the EU program ‘Europe for Citizens’ (2007-2020)

Author(s): Jānis Kapustāns / Language(s): English Issue: SI/2022

The aim of this article is to evaluate the effectiveness of the European Union’s ‘Europe for Citizens’ program by analyzing the situation of the Baltic states in the context of the overall EU level, as well as comparing Latvia with neighboring Estonia and Lithuania. Within the frameworks of the two actions (‘European Remembrance Projects’ and ‘Civil Society Projects’) in the ‘Europe for Citizens’ program for the two periods (2007-2013) and (2014-2020), both the financial support of the European Union to the most active groups of civil society (top-down) and a very high activity of civil society by project application have been examined. Under approved projects, various activities were developed, promoting public participation both at the local level and among the citizens of various European Union countries, thus starting to influence the processes at the EU level (bottom-up) as well. The data show that the population of all three Baltic states has a high sense of belonging to the European Union, well above the EU average.

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Analysis of Kosovo and Metohija Trade Performance

Author(s): Lukic Radojko / Language(s): English Issue: 3/2022

The issue of trade performance analysis is a very current, significant, and complex issue. At the same time, individual or combined different methods of multi-criteria decision-making are increasingly used. Starting from that, this paper analyzes the performance of trade in Kosovo and Metohija based on the MARCOS method. The results obtained from the empirical research show that the best performance of the trade of Kosovo and Metohija is within the sectoral analysis, due to the character of the sectoral structure. In terms of the dynamics of the trade performance of Kosovo and Metohija in the period 2015-2020, the best performances were in 2015. Next: 2020, 2016, 2017, 2018 and 2019. In order to improve the performance of the Kosovo and Metohija trade in the future, it is necessary to manage size as efficiently as possible enterprises, human resources, sales, costs, and profits. The business environment and the digitalization of the entire business also play a significant role in this.

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Е-ОСИГУРЯВАНЕ – НОВИ ХОРИЗОНТИ ПРЕД ДЕЙНОСТТА НА НАЦИОНАЛНИЯ ОСИГУРИТЕЛЕН ИНСТИТУТ

Author(s): Ralitza Pandurska / Language(s): Bulgarian Issue: 3/2022

Provoked by the situation caused by the Covid 19 pandemic and the people`s incapacity to leave their homes and to do their usual activities, the institutions started to make only some of their services online. This article presents the progress of the National social security in terms of digitization, referring to the available documents adopted in this area.

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Book review: Sustainable development and territorial resilience. Territorial perspectives and multidisciplinary approaches, coordinated by Alexandru Bănică & Alexandru-Ionuţ Petrişor

Author(s): Oana Ramona Ilovan / Language(s): English Issue: 2/2022

This is a review of the book “Sustainable development and territorial resilience. Territorial perspectives and multidisciplinary approaches”, coordinated by Alexandru Bănică and Alexandru-Ionuţ Petrişor, and published in 2021 by the Romanian Academy Press (Bucharest, Romania), 373 pp., ISBN 978-973-27-3371-4.

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Acceptarea noii tehnologii deschise de date în serviciile publice

Author(s): Ioana-Marinela Turtă (Gavriluță) / Language(s): English Issue: 13/2022

Open government data (OGD) contributes to increasing the quality of public services provided by local public administration to citizens. These data create the necessary framework to be able to determine the opportunity of certain public policies or decisions for the life of the local community. The OGD is still being adopted in public sector organizations. Considering that the digitalization of the public services of a city is a topic that occupies an important place on the public agenda, this article presents a review of the literature, a proposed research model and a case study from the city of Iași, Romania. The Local Public Transport Company makes open data available to all interested parties and allows the development of solutions that support urban mobility and the quality of life of citizens.

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