LOCAL TAXES AS A SOURCE OF LOCAL BUDGET REVENUES

2018 ◽  
Author(s):  
Oksana Vinnytska ◽  
◽  
Tetiana Korniienko ◽  
Liudmyla Chvertko ◽  
◽  
...  
Keyword(s):  
Social Economic ◽  
Developed Countries ◽  
Developing Regions ◽  
Local Authorities ◽  
Local Taxes ◽  
Single Tax ◽  
Local Taxation ◽  
The World ◽  
Local Budget ◽  
The One

The article investigates the role and importance of local taxes in the revenues of local budgets, investigates the problematic aspects and contradictions of local taxation, it is determined that local taxes and fees should exist in such an amount that they fully provide local authorities with the funds necessary for their own needs. The dynamics of receipts of local taxes and fees is considered, it is investigated that the increase in the share of local taxes and fees in the structure of local budget revenues was due to a single tax. It is analyzed that in the world practice of developed countries the share of local taxes and fees in local budgets varies from country to country (from 30%), however, compared to Ukraine, the share in these countries is quite high. In addition, each country is characterized by a different number of local taxes and fees and the ability of local authorities to impose additional local taxes and fees. Prospects for the development of local taxes and fees in Ukraine and promising directions for increasing their fiscal significance have been substantiated. It is argued that the existing system of local taxes and fees in Ukraine, as well as the country's tax system as a whole, needs to be improved, since it should, on the one hand, provide a sufficient amount of its own revenues for local budgets, and on the other hand, be an instrument of local social economic policy aimed at fulfilling the tasks of balancing the economy and developing regions.

scholarly journals GRANTS IN PROVIDING FINANCIAL POTENTIAL OF TERRITORIES

2018 ◽  
pp. 70-81 ◽  
Author(s):  
Vitalii PYSMENNYI
Keyword(s):  
Developed Countries ◽  
Financial Resources ◽  
Intergovernmental Transfers ◽  
Potential Threat ◽  
Local Authorities ◽  
Fixed Amount ◽  
Government Grants ◽  
Planning And Management ◽  
Local Budget ◽  
The One

Introduction. Government grants are a very specific instrument in the functioning of local budgets. On the one hand, the high degree of liberalization of their use makes it possible for local authorities to channel financial resources to programmes and measures that, subjectively, are most needed for the economic and social development of territories. On the other hand, such liberalization poses a potential threat to the self-sufficiency of local budgets in Ukraine. Even with the formation of an open and civil society, such phenomena as corruption in the authorities, political lobbyism, inefficient planning and management of financial resources are still deeply engrained into the system of intergovernmental transfers. Purpose. Analysis of domestic experience of government grants in local budget revenues and justification of proposals to ensure their effectiveness. Methods. In the course of writing the article, several methods were used. Among them were the method of scientific abstraction and analogues, analysis, formal logic and dialectics. Results. It has been established that government grants, as an integral element of intergovernmental transfers in democratically-developed countries, are a fairly effective method of budget regulation. They allow you to remove a fixed amount of funds from a higher-level budget to balance the lower-level budget in case of excessive expenditure over income. It is substantiated that government grants exhausted themselves in Ukraine, as evidenced by a decrease of their share in the structure of local budget revenues by more than ten times. This is due to corruption in the authorities, political lobbying, inefficient planning and management of financial resources. While until 2014 government grants were used almost equally to subventions, today their fiscal role has much lessened. Conclusion. The decrease in government grants in the revenues of local budgets of Ukraine does not in any way suggest a reduction of the transfer dependence of local authorities. In addition, their cancellation is not considered as part of further reform of inter-budgetary relations. The general increase in the amount of financial assistance from the centre indicates a lacking motivation of local authorities to increase their own revenue base, and that paternalism has transformed into a budget “dependency”.

The First Half of the Twentieth Century

2018 ◽  
Author(s):  
Alexander Gillespie
Keyword(s):  
Habitat Management ◽  
Social Economic ◽  
Chemical Pollution ◽  
Freshwater Conservation ◽  
The Great Depression ◽  
Negative Results ◽  
The Social ◽  
The World ◽  
The One ◽  
The Welfare State

The years between 1900 and 1945 were very difficult for humanity. In this period, not only were there two world wars to survive but also some of the worst parts of the social, economic, and environmental challenges of sustainable development all began to make themselves felt. The one area in which progress was made was in the social context, in which the rights of workers and the welfare state expanded. The idea of ‘development’, especially for the developing world, also evolved in this period. In the economic arena, the world went up, and then crashed in the Great Depression, producing negative results that were unprecedented. In environmental terms, positive templates were created for some habitat management, some wildlife law, and parts of freshwater conservation. Where there was not so much success was with regard to air and chemical pollution.

scholarly journals Working time reduction as the factor of solving retirement conflict

2020 ◽  
Vol 36 (2) ◽  
pp. 326-340
Author(s):  
Alexander V. Zolotov ◽  
◽  
Mikhail V. Popov ◽  
Vitaly A. Lomov ◽  
◽  
...  
Keyword(s):  
Social Economic ◽  
Labor Relation ◽  
Developed Countries ◽  
Working Time ◽  
Retirement Age ◽  
Russian Society ◽  
Age Cohorts ◽  
Time Reduction ◽  
The Government ◽  
The One

One of the main sources of social economic tension in Russian society became the promotion and acceptance in 2018 of the bill on retirement age increase initiated by the government. Conflict of the created situation expressed itself in a great number of protest meetings in the country againstpension reform. The aim of the article is to give a foundation of the effective way of solving the conflict caused by such reform. For this purpose its influence upon social economic state of labor relations sides is analyzed, the experience of retirement age increase in Germany and France is investigated, the perspective of solving the appeared conflict is defined. Dialectical method as the one which allows to discover the contradictions of the labor relation sides interests is realized. Table method of tendencies analysis in time worked dynamics in economically developed countries is used, the differentiation of workers age cohorts for the evaluation of the consequences of retirement reform is applied. It is found that the main source of retirement conflict in Russia is the degradation of workers position in connection with the growth of the time worked per working life in comparison with the cohort that retired before the reform. By the analysis of the innovate foreign experience the possibility of connection of retirement age increase, on the one hand, and the total number of hours worked per life, on the other hand, is discovered. It is shown that this possibility is the result of the regularity of the working time reduction which is inherent to the modern economy. The role of transition to the six hours working day in Russia as the effective way of solving retirement conflict without rejection of retirement age increase is revealed.

Mobile Phones, Developing Countries and Learning

2011 ◽  
pp. 120-137
Author(s):  
Elba del Carmen Valderrama Bahamóndez ◽  
Albrecht Schmidt
Keyword(s):  
Developing Countries ◽  
Mobile Phones ◽  
Learning Process ◽  
Internet Access ◽  
Developed Countries ◽  
The Other ◽  
The Internet ◽  
Developing Regions ◽  
The World ◽  
Educational Applications

The Internet and computers are accessible to only half of the population in the world. For the other half, computers and the Internet are almost alien concepts. This half has no medium for gathering information, and they are computer illiterate. In addition, it is well-known, that the use of computers and the Internet, directly and indirectly, enhance the learning process. Therefore, students from under privileged areas of developing regions of the world are, clearly, at a disadvantage compared to their peers in developed countries. However, mobile phones could change this situation. In developing countries, mobile phones are far more accessible than computers or Internet access. This high accessibility together with the multiple functionalities of mobile phones, allow for the potential to build feasible educational applications that enhance the learning experiences of students in developing countries. Such opportunities enable the students’ experiences to be made proportionate to the other half of the world, with a real mechanism for gathering information.

scholarly journals Newborn Critical Congenital Heart Disease Screening Using Pulse Oximetry: Value and Unique Challenges in Developing Regions

2020 ◽  
Vol 6 (3) ◽  
pp. 74
Author(s):  
Lisa A. Hom ◽  
Gerard R. Martin
Keyword(s):  
Congenital Heart Disease ◽  
Heart Disease ◽  
Newborn Screening ◽  
Pulse Oximetry ◽  
Congenital Heart ◽  
Developed Countries ◽  
Lessons Learned ◽  
Developing Regions ◽  
Critical Congenital Heart Disease ◽  
The World

Newborn screening for critical congenital heart disease (CCHD) is recommended for implementation in many developed countries as the standard of care. Efforts to implement this point of care screen in developing regions face unique barriers, and present important opportunities. The First Pan-African Newborn Screening Conference, held in Rabat in June 2019, incorporated a workshop dedicated specifically to identifying and discussing CCHD screening issues in the Middle East Northern Africa (MENA) region. The issues explored may be beneficial as part of the greater discussion of CCHD screening’s growing importance in developing regions around the world. Screening experts presented education and lessons learned from previous CCHD implementations, including a hands-on technical demonstration of CCHD screening. Children’s HeartLink, The Newborn Foundation, and Children’s National Hospital each presented on their experiences working with teams and pilot projects from around the world. Experience in implementation from Children’s Hospital Marrakesh was presented and highlighted some of the unique findings, challenges, and experiences of screening in Morocco. As developing regions investigate the implementation of CCHD screening using pulse oximetry either as part of research studies, pilots, regional studies, or as part of a nationally supported program, data to inform policymakers on the benefits of screening and specific needs for infrastructure development and resources are essential. This special issue contains initial lessons learned on newborn CCHD screening from a select number of developing countries, including Saudi Arabia and Morocco and regions such as Latin America.

scholarly journals Economic Security: Threats, Analysis and Conclusions

2020 ◽  
Vol 7 (8) ◽  
pp. 64
Author(s):  
Isroilov Bokhodir Ibragimovich ◽  
Ibragimov Boburshah Bokhodir ogli ◽  
Pardaev Shuhrat Kholikovich ◽  
Ibragimov Bekjon Jamol ogli
Keyword(s):  
National Security ◽  
Social Economic ◽  
Negative Impact ◽  
Social Situation ◽  
Developed Countries ◽  
Economic Security ◽  
The State ◽  
Negative Consequences ◽  
The World ◽  
Epidemiological Situation

The national security of the state depends on the level of economic security of the country. Therefore, the concept of national security of developed countries IS paid special attention to the issue of economic security. The economic security of a country depends on its social, economic, financial, political, environmental and epidemiological situation. To assess the existing social, economic, financial, political, environmental and epidemiological situation, they use a system of indicators that represent the situation.The Covid-19 infection detected in December 2019 in Wuhan, China, has had a negative impact on economic stability and development along with the social situation in all countries of the world. International financial institutions forecast that the growth of the world economy and the recession will decrease even more than the 2008 financial and economic crisis.In order to prevent the negative consequences of the pandemic, Uzbekistan, like many countries around the world, has imposed socio-economic and administrative restrictions. These restrictions have a negative impact on living standards, incomes, the state budget and the economic situation. The decline in economic activity of the economic sector and the population also undermines the economic security of the country. For this reason, the authors have developed recommendations for economic security in the context of Covid-19 infection.

The ageing population and the epidemiology of mental disorders among the elderly

2012 ◽  
pp. 1517-1524
Author(s):  
Scott Henderson ◽  
Laura Fratiglioni
Keyword(s):  
Psychiatric Disorders ◽  
Health Care Financing ◽  
The Elderly ◽  
Developed Countries ◽  
Absolute Number ◽  
Ageing Population ◽  
Developing Regions ◽  
Global Trend ◽  
The World ◽  
Worldwide Phenomenon

In the last decades the ageing of the populations has become a worldwide phenomenon. In 1990, 26 nations had more than 2 million elderly citizens aged 65 years and older, and the projections indicate that an additional 34 countries will join the list by 2030. In 2000, the number of old persons (65+ years) in the world was estimated to be 420 million and it was projected to be nearly 1 billion by 2030, with the proportion of old persons increasing from 7 to 12 per cent. The largest increase in absolute numbers of old persons will occur in developing countries; it almost triples from 249 million in 2000 to an estimated 690 million in 2030. The developing regions’ share of the worldwide ageing population will increase from 59 to 71 per cent. Developed countries, which have already seen a dramatic increase in people over 65 years of age, will experience a progressive ageing of the elderly population itself (see Fig. 8.3.1). The global trend in the phenomenon of population ageing has dramatic consequences for public health, health care financing, and delivery systems in the whole world. The absolute number of chronic diseases as well as psychiatric disorders is expected to increase. In this chapter, the epidemiological aspects of the most common psychiatric disorders of the elderly are summarized and discussed.

scholarly journals Problems in Agricultural Cooperation Development in Russia (Case Study of Samara Region)

2019 ◽  
Vol 62 ◽  
pp. 08003
Author(s):  
R.V. Nekrasov ◽  
E.P. Gusakova ◽  
E.P. Afanaseva
Keyword(s):  
Developed Countries ◽  
Agricultural Products ◽  
Economic Research ◽  
Competitive Advantages ◽  
Food Markets ◽  
Production And Consumption ◽  
The World ◽  
General Scientific ◽  
The One ◽  
Large Farms

Agricultural cooperation of small farms in the world occupies a special rank. It has a great potential to expand the production and consumption of domestic agricultural products. It is an important condition for preservation and development of rural lifestyles, the development of large farms through cooperation and (or) integration. Russian and international experience suggests that cooperation is one of the most effective mechanisms for adapting agriculture to the faltering economy, due to the increased competition in national and world food markets, international sanctions and other factors. The purpose of the study is to identify the problems and prospects in the agricultural cooperation development in Russia, in general, and in Samara region, in particular, in the context of the development of world agriculture. The authors have used general scientific and special methods and techniques of economic research. The study has shown that, on the one hand, Russia lags far behind developed countries in agricultural cooperation, but, on the other hand, thanks to the agricultural cooperation development, Russia will be able to increase and strengthen its competitive advantages in the world agricultural products market. According to the results of the study, the authors have concluded that the greatest effect of agricultural cooperation in Russia and its regions is provided by the financial and ideological state support.

The Epoch of Socialism and the Integration of World Capitalism

1973 ◽  
Vol 67 (5) ◽  
pp. 221-227
Author(s):  
Howard M. Wachtel
Keyword(s):  
Soviet Union ◽  
Developed Countries ◽  
Socialist Revolution ◽  
Political Movements ◽  
Social Force ◽  
The Soviet Union ◽  
The World ◽  
Political Writing ◽  
The One ◽  
Che Guevara

The topic, “Economic Development and Human Rights,” can best be understood in the context of the broad historical forces now gripping the world. On the one hand, we are living in the epoch of socialism which is the great social force propelling social development today. This has been so for the past 55 years, much the same as capitalism once dominated the world in the 18th and 19th centuries. Ordinary people in country after country have risked life and limb in their struggle for a better society under the banner of socialism, led by political movements of national liberation and socialist development. We find few historical examples of people spontaneously organizing themselves in sharp conflict with more powerful opponents whose political program embraces the construction of capitalism. For the most part capitalism must purchase its soldiers in much the same way as it transacts any business on a money market. We find few pieces of prose or political writing in capitalist less developed countries which grip our imagination. Who are the heros of capitalism to compare with people like Ché Guevara, Franz Fanon, Mao Tse-Tung, and Ho Chi Minh? And the list of countries embracing the socialist road to development grows every year, from the first socialist revolution in the Soviet Union to Chile’s efforts at the construction of socialism today.

scholarly journals Development trends of local taxes in the system of local budgets in Ukraine

2020 ◽  
Vol 8 (1) ◽  
pp. 104-111 ◽  
Author(s):  
Julia Glushchenko ◽  
Natalia Kozhalina
Keyword(s):  
Transfer Payments ◽  
Local Taxes ◽  
Local Taxation ◽  
Democratic State ◽  
Effective Performance ◽  
Effective System ◽  
The Subject ◽  
Local Budget ◽  
Medium Businesses ◽  
Taxation System

Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is characterized by the delayed receipt of revenues and the lack of revenue in terms of targets, thereby creating problems with financing from local budgets.The article investigates the essentials of local taxation in the system of local budgets in Ukraine. It also summarizes methodological approaches to determining the nature of local taxes, clarifies their fiscal role in the local tax system and local budgets, and analyzes the existing practice of formation and implementation of local taxes in local budget revenues. Besides, prospective lines of improvement of the local taxation system are investigated and recommendations for its development are elaborated. Also, the subject to reform of the system of tax and budgetary relations was substantiated; changes in some administration mechanisms, the list expansion due to environmental fees and strengthened control over the unshadowing of small and medium businesses were offered.

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