FISCAL ROLE OF EXCISE TAX ON EXCISE GOODS MANUFACTURED IN UKRAINE IN CONDITIONS OF CONSTANT CHANGES IN TAX LEGISLATION AND PANDEMIC COVID-19

2017 ◽  
Author(s):  
Natalia Rudenko ◽  
◽  
Tatiana Tuchak ◽  
Keyword(s):  
European Integration ◽  
Economic Crisis ◽  
The State ◽  
Excise Tax ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Economic Stagnation ◽  
Legislative Framework ◽  
Main Factors

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.

scholarly journals Analisis Peran Negara Di Bidang Ekonomi Dalam Prespektif Sistem Kapitalisme, Sosialisme, Dan Ekonomi Islam

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Muhammad Kambali
Keyword(s):  
Interest Rates ◽  
Conceptual Framework ◽  
Economic System ◽  
Economic Crisis ◽  
The State ◽  
Planning System ◽  
Role Of The State ◽  
The World ◽  
Low Interest Rates

The economic crisis that convolved the world economy a few years ago is the result of a series of government policies in the economic field. Starting from the Subprime Mortgage in America, the crisis eventually spreads across all sectors of the economy. As analysts say that the explosion of the current economic crisis is caused by the trend of low interest rates that are applied by the Fed. The trend of low interest rates will give rise to expectation of market to future economic situation. It is characterized by the overflow of capital expansion in all sectors, especially in property sector. Today, along with the growing mobility of capital from one country to another as part of unavoidable economic liberalization, mobility of capital, on the one hand, has spawned some of the imbalances in the life of a State. The powerlessness can not be separated from economic ideology and system on state role in the economy. Capitalism with its laissez faire brings the concept of state minimal role in the economy. In the empirical facts, it is broken by the crisis situation in 1930 and today's financial crisis. Socialism tends to carry the central role of the State in the economy through the centralistic planning system. The fall of the Soviet Union in the 1980s brought the world to a choice whether reconstructing capitalism or socialism as Fukuyama and Gidden said. On the other hand, as the new system, the economic system of Islam brings the concept of the role of the State in the economy on the basis of universal values of Islam, such as justice in the economy which is reflected in the mechanism of the prohibition of riba (usury), just income distribution and redistribution of income through zakat and social security. This article is an exposure of the State's role in the economy which is studied through the perspective of today’s economic system. The systems are capitalism, socialism, and Islam. The article not only explores conceptual framework, but also also contains an empirical framework mapping and how the conceptual framework is operated. At the end, from the two mapping (conceptual and empirical), author draws a reflection of how the State should play a role in the economic field. Keywords: Capitalism, Socialism, Islam, Economic Role of State

scholarly journals UNIVERSITY EDUCATION IN THE FRENCH REPUBLIC: STRUCTURE AND LEGAL FRAMEWORK

2019 ◽  
pp. 57-65
Author(s):  
Alla Durdas
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
National Development ◽  
The State ◽  
Educational Process ◽  
University Education ◽  
Stage Of Development ◽  
Role Of The State ◽  
Legislative Framework

The article deals with the complex and multistage system of higher education of the French Republic. The structural features of higher education in France, its complex and multi-stage system has been considered. Attention is drawn to the role of the state in the field of higher education in France. The importance of the development of education for the national development of the country and civilization as a whole has been stressed. A strong centralized presence and role of the state in the field of education in France has been noted, in particular in the organization of the educational process and in financing the education sector, as well as in determining the fundamental principles of the educational process, the details of the curriculum at all levels of education, the organization of the procedure for receiving teachers, determining the content, recruitment teachers who become public officers, ensuring their continuing education; recruiting and training inspectors responsible for quality control of the education system; funding public education and subsidizing “private schools under contract”. The article focuses on the constant attention of the state to the problems of education. It highlights the openness of the French system of higher education and its accessibility for most of the population. The features of France’s higher education management system and the specifics of its legislative framework have been disclosed. Four Legislative Acts of the Ministry of Education are characterized, played an important role in its functioning. A more democratic and collegial management of universities for today has been noted. The relevance of the study of the structure and legislative framework of university education in France has been grounded. The types of higher education institutions in France and their features in the context of development trends have been investigated. The current stage of development of the system of French university education and the features of structural transformations have been considered. The features of the functioning of universities, “grand schools” and private higher education institutions have been disclosed. The article draws attention to the achievement of the French system of higher education and its uniqueness. The role and place of large schools in the system of higher education in France have been highlighted. Leading elite schools and universities have been mentioned, as well as the conditions for entering them. Attention was paid to the almost equal quality of education in the capital and in the province.

scholarly journals PROBLEMS OF TAX RISK MANAGEMENT IN THE CONDITIONS OF THE COVID-19 PANDEMIC

2021 ◽  
pp. 188-200
Author(s):  
Anton SHEVCHUK
Keyword(s):  
Economic Crisis ◽  
Business Owners ◽  
The State ◽  
Business Climate ◽  
State Budget ◽  
Political Factors ◽  
Tax Revenues ◽  
The Face ◽  
Tax Benefits ◽  
The Impact

Introduction. The theoretical bases of tax risks are considered and the author's approach to interpretation of their essence is offered. The directions of the COVID-19 pandemic's impact on tax revenues to the State Budget of Ukraine have been studied and the factors of intensification of tax risks have been determined. On this basis, scientifically sound recommendations for improving the management of tax risks in Ukraine in the economic crisis. The purpose of the article is to study the areas of intensification of tax risks in the context of the COVID-19 pandemic and the development of scientifically sound proposals for improving the management of tax risks in the face of new challenges for fiscal authorities. Results. The main directions of the impact of the COVID-19 pandemic on tax revenues to the State Budget of Ukraine are assessed. It is proved that the manifestations of the economic crisis are the main factors of intensification of tax risks in Ukraine, which are expressed in significant losses of budget revenues. Ways to optimize the mechanism of VAT refunds and directions of audit of tax benefits in order to minimize tax risks are proposed. The mechanisms of obligatory fiscalization of micro and small business settlements through the introduction of registrars of settlement operations on favorable terms for business owners without the need to hire additional employees are outlined. Possibilities of realization of the project of electronic customs as one of elements of creation of a positive business climate and minimization of tax risks are considered. Perspectives. Promising areas of research may be the study of psychological, administrative, technological, political factors of tax risks in Ukraine.

scholarly journals Economic and post - disaster in Gaza: الاقتصاد وما بعد الكارثة في غزة

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Bissan Rajab Fares, Mohammed M. El Mougher, Mohamed Ramadan
Keyword(s):  
Economic Crisis ◽  
Gaza Strip ◽  
The State ◽  
The Face ◽  
The Gaza Strip ◽  
Post Disaster

      The Gaza Strip suffers from the economic destruction caused by the wars and siege, which constitutes a disaster for the Palestinian people. In this research, We discuss the role of the economy in the aftermath of the disaster and compare the State of Iraq in the face of its disaster and how it managed to get out of that crisis. There was an interview with Professor Naser Awad in the Ministry of Economy, On how to get out of the economic crisis in Gaza.  

scholarly journals Tax revenues in the system of budget revenues formation

2019 ◽  
pp. 188-195
Author(s):  
Valentyna Makohon
Keyword(s):  
Economic Development ◽  
Fiscal Policy ◽  
Scientific Research ◽  
State Regulation ◽  
The State ◽  
Social Production ◽  
Generation System ◽  
Tax Revenues ◽  
Budget Revenue

Relevance of research topic. Taxes play a significant role in the system of state regulation of the country's economic development. The cyclicality and dynamism of economic processes necessitates the adaptation of the tax regulation mechanism to changes in financial and economic conditions. It is important to timely and carefully assess the impact of taxes on social production, its dynamics and structure. Budget and tax policies should be mutually consistent with the strategic objectives of economic transformation, aimed at creating the proper conditions for deepening the interaction of the state and society. Formulation of the problem. In the context of economic transformations, the important task is to change the approaches to fiscal policy in terms of improving the tax system's tax structure, which are budget-forming components, which requires further scientific research into the theoretical and applied aspects of administration of tax revenues in the system of forming the revenue part of the budget. Analysis of recent research and publications. The problem of the formation of tax revenues and their impact on the market equilibrium is quite widespread in scientific research. These are works by well-known domestic and foreign scholars: J.J. Buchanan, W. Mitchell,  J. M. Keynes, T. Bogolyub, I. Zapatrina, L. Lisyak, I. Chugunova and others. Identification of unexplored parts of the general problem. The above issues are updated in connection with the strengthening of globalization processes, the adverse external and internal economic environment, which requires the solution of a number of specific tasks related to determining the level of tax burden in such a way as to achieve a balance between budget expenditures and its revenues and the processes of revival of business activity were not restrained, the level of growth of the shadow sector of the economy did not deepen. Setting the task, the purpose of the study. The objectives of the study are: the disclosure of the role of taxes in the state regulation of economic development of the country, the analysis and assessment of tax revenues in the system of budget revenue formation. The purpose of the research is to substantiate the priority tasks of the fiscal policy on the formation of tax revenues, and to improve their architectonics in the context of institutional transformations. Method or methodology of conducting research. The article uses a set of methods of scientific research: system approach, statistical analysis, structuring, analysis, synthesis, and others. Presentation of the main material (results of work). The role of taxes in the state regulation of economic development of the country is determined. The analysis and estimation of tax revenues in the budget revenue generation system was carried out. The priority tasks of fiscal policy concerning formation of tax revenues, improvement of their architectonics under the conditions of institutional transformations are substantiated. The field of application of results. The results of this study can be applied in the process of formation and implementation of Ukraine's fiscal policy. Conclusions according to the article. The role of taxes in the system of state regulation of economic processes is ensured by their influence on social production, its dynamics and structure. Ensuring the stability of budget revenues and fiscal adequacy involves developing an effective concept for the development of the tax system, based on realistic forecasts of socio-economic development of the country; assessment of the tax potential of administrative and territorial units. The starting base for the formation of the revenue part of the state and local budgets is the rational allocation and consolidation of specific tax revenues. The system of tax regulation should be based on a clear combination of legally established mechanisms for the establishment, collection and redistribution of tax revenues between budgets of different levels. The article defines the strategic priorities of the fiscal policy in relation to the formation of tax revenues in the budget revenue generation system.

Thailand at the Margins

2004 ◽  
Author(s):  
Jim Glassman
Keyword(s):  
World War Ii ◽  
Cold War ◽  
Economic Crisis ◽  
The State ◽  
World War ◽  
Industrial Transformation ◽  
Role Of The State ◽  
Economic Boom ◽  
The Cold War

Jim Glassman addresses the role of the state in the industrial transformation of what was, before the economic crisis of 1997-98, one of Southeast Asia's fastest growing economies. Analyzing the Cold War period, the period of the economic boom, as well as the economic crisis and its political aftershock, Thailand at the Margins recasts the story of the Thai state's post-World War II development performance by focusing on uneven industrialization and the interaction between internationalization and the transformation of Thai labor.

Analisis Peran Negara Di Bidang Ekonomi Dalam Prespektif Sistem Kapitalisme, Sosialisme, Dan Ekonomi Islam

2016 ◽  
Vol 1 (1) ◽  
pp. 16-35
Author(s):  
Muhammad Kambali
Keyword(s):  
Interest Rates ◽  
Conceptual Framework ◽  
Economic System ◽  
Economic Crisis ◽  
The State ◽  
Planning System ◽  
Role Of The State ◽  
The World ◽  
Low Interest Rates

The economic crisis that convolved the world economy a few years ago is the result of a series of government policies in the economic field. Starting from the Subprime Mortgage in America, the crisis eventually spreads across all sectors of the economy. As analysts say that the explosion of the current economic crisis is caused by the trend of low interest rates that are applied by the Fed. The trend of low interest rates will give rise to expectation of market to future economic situation. It is characterized by the overflow of capital expansion in all sectors, especially in property sector. Today, along with the growing mobility of capital from one country to another as part of unavoidable economic liberalization, mobility of capital, on the one hand, has spawned some of the imbalances in the life of a State. The powerlessness can not be separated from economic ideology and system on state role in the economy. Capitalism with its laissez faire brings the concept of state minimal role in the economy. In the empirical facts, it is broken by the crisis situation in 1930 and today's financial crisis. Socialism tends to carry the central role of the State in the economy through the centralistic planning system. The fall of the Soviet Union in the 1980s brought the world to a choice whether reconstructing capitalism or socialism as Fukuyama and Gidden said. On the other hand, as the new system, the economic system of Islam brings the concept of the role of the State in the economy on the basis of universal values ​​of Islam, such as justice in the economy which is reflected in the mechanism of the prohibition of riba (usury), just income distribution and redistribution of income through zakat and social security. This article is an exposure of the State's role in the economy which is studied through the perspective of today’s economic system. The systems are capitalism, socialism, and Islam. The article not only explores conceptual framework, but also also contains an empirical framework mapping and how the conceptual framework is operated. At the end, from the two mapping (conceptual and empirical), author draws a reflection of how the State should play a role in the economic field.

The Role of the Media in the Process of “Color Revolutions” in the Cis

2013 ◽  
Vol 9 (1) ◽  
pp. 113-127
Author(s):  
Zhao Yonghua
Keyword(s):  
Mass Media ◽  
Economic Crisis ◽  
Industrial Development ◽  
The State ◽  
The Political ◽  
Color Revolutions ◽  
The Media ◽  
Cis Countries ◽  
The U.S

The main cause of "color revolutions" in the Commonwealth (CIS) countries is the political and economic crisis. The media policies, an-ti-government opinion and western media precipitaed the event. This article discusses the importance and influence of media on the pro-gress of "color revolutions" based on patterns of media and political reforms in the state, industrial development of mass media and media strategy of the Western States (as an example the U.S.) in relation to Commonwealth (CIS) countries.

scholarly journals Rethinking Posisi Mahram Pria Dalam Fiqih Safar Perempuan (Membendung Feminisasi Pengangguran Dengan Analisis Hukum Kritis)

2010 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
Faiq Tobroni
Keyword(s):  
The State ◽  
Critical Legal Studies ◽  
Legal Studies ◽  
Main Factors

According to a hadits three main factors making a man to become a "mahram" for women are: direct kinship, marriage and breastfeding. The concept of "mahram" doesn't only effect the provisions of marriage, according to some opinions, but also effects woman's chance of working in public. It is here where the dispute about woman's permissibility to go far away (safar) without her "mahram" arising. Those who only conclude the hadits literally forbid woman to travel without "mahram". Those conclude contextually as well as essentially tend to permit woman to go far away whitout "mahram". According to latter, the role of "mahram" in protecting woman can be substituted to the state. This paper doesn't only explore the substantial advice of concept of "mahram" but also analyzes it in the perspective of critical legal studies. I think this analysis is very important to produce an "ijtihad" siding with woman, appreciating the development of society and regulating the progressive law (regulatingnot only a obligation "wujUb" and a prohibition "tahnm" but also a recommendatian "nadb", mere permissibility "ibahah" and abomination "karahah").

scholarly journals Financial System of Russia: Approaches to Assessment of Impact on the National Economy

2020 ◽  
pp. 072-082
Author(s):  
A. V. Lebedev ◽  
◽  
E. A. Razumovskaya ◽  
Keyword(s):  
Economic Growth ◽  
National Economy ◽  
Financial System ◽  
The State ◽  
The Russian Federation ◽  
Main Factors ◽  
The Impact ◽  
Qualitative Characteristics ◽  
Qualitative Changes

An attempt is made to analyze the Russian financial system based on the existing international OECD methodology according to the Central Bank of Russia. The modern controversial views on the concepts of the impact of the financial system on economic growth, existing in the world financial science, are presented. The fundamental theories of economic growth in the format of production functions and the author’s interpretation of macroeconomic identity are presented; the role of labor and capital in economic growth, as the main factors subject to qualitative changes to the greatest extent, is noted. As an intermediate result for the analysis of the financial system of the Russian Federation, a coefficient is proposed that allows one to potentially analyze the influence of the qualitative characteristics of the state of the financial system on the socio-economic development of the national economy. The hypothesis about the influence of the financial system on the state of the national economy has been confirmed.

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