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Toplumsal cinsiyet eşitliği temelinde cinsiyete duyarli bütçeleme

Author(s): Hilmiye Yasemin Özuğurlu / Language(s): Turkish Issue: 1/2017

The purpose of this study is to examine the gender responsive budgetary system on the basis of gender equality and to determine it’s importance. Gender equality debates, which have a fairly new history, determine that the economic and social structure, the institutions and the policies created are gender-blind. From this point of view, it investigates the theoretical reasons, solution ways and alternative policy options of gender-based inequalities in economic and social structure.In this direction, the social gender sensitive budget approach is central to gender equality debates.Therefore, discussions of gender equality and understanding of gender sensitive budgeting are within the increasingly academic debate.The purpose of this study is to examine the gender responsive budgetary system on the basis of gender equality and to determine it’s importance. Gender equality debates, which have a fairly new history, determine that the economic and social structure, the institutions and the policies created are gender-blind. From this point of view, it investigates the theoretical reasons, solution ways and alternative policy options of gender-based inequalities in economic and social structure. In this direction, the social gender sensitive budget approach is central to gender equality debates. Therefore, discussions of gender equality and understanding of gender sensitive budgeting are within the increasingly academic debate.

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Spójność społeczna w krajach i regionach Unii Europejskiej w świetle wskaźnika postępu społecznego

Author(s): Małgorzata Dziembała / Language(s): Polish Issue: 51/2017

Currently, it has becoming increasingly important to ensure social cohesion, also the regionalone. It has been the objective of political actions undertaken at various levels, including the transnationallevel. The aim of the article is to identify social changes taking place in Poland and itsregions in the light of social progress. The EU includes countries with a different level of social progressin terms of the synthetic social progress index. According to the analysis conducted, Finland,Denmark, Sweden, the Netherlands, Great Britain and Ireland are the EU countries with the highestvalue of the social progress index, whereas Bulgaria and Romania are characterized by the lowestvalue of this index. The fact that EU countries reach different results in the scope of the individualcomponents of this index also indicates the areas to which actions undertaken under the economicpolicy should be addressed. The measurement of social cohesion in the regions in the light of theregional social progress also makes it possible to identify top-ranked voivodeships in Poland. Ahigh level of GDP per capita is not always associated with a high level of social development. Theimprovement of the quality of life, the reduction of poverty and the provision of adequate environmentalconditions, i.e. the widely understood social development, should constitute the main goal ofdevelopment strategies planned for a given country or region. It also entails the need to focus moreon the inclusive development, and at the same time, on achieving not only economic, but also socialcohesion.

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Maastrichtkriterleri, parasal birlik ve Türkiye

Author(s): Onur Sezer,Mehmet Sadık Aydın,Hakan Kaya / Language(s): Turkish Issue: Special/2017

The Maastricht criteria's, which are considered to be European Union agreements and regulate the stages of economic and monetary union, the economic and monetary policies to be followed at these stages and the institutional changes needed to implement them, regulate the rules that member states are obliged to obey and that certain sanctions are imposed. The differences between the countries since its establishment that are structurally and economically diverged have always resulted in the questioning of the union. The most important countries in the union did not see the union as an institutional or financial cohesion, and therefore it led to the gradual dissolution of the union of other countries to overthrow the debt burden of some countries. The decision that the UK has taken to leave the union with a referendum held in 2016 supports this notion. It is expected that other union countries which are strong economically and politically in the long term will resort to such a way by taking this decision as an example. In this study, Maastricht criteria will be explained, the concept of monetary union and the suitability of countries including monetary union to Maastricht criteria will be questioned and considering the current situation of the union after the departure of the United Kingdom, the positive and negative aspects of Turkey's inclusion in the Union will be discussed.

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Jedan pogled na finansijska tržista i fiskalnu politiku u Bosni i Hercegovini

Author(s): Šehzada Salihbašić / Language(s): Bosnian Issue: 8/1999

Stepen razvijenosti finansijskog tržista prvenstveno zavisi od društveno-ekonomskog uređenja, što znači da u okviru jednog društveno - ekonomskog sistema može egzistirati manje ili vise razvijenih mehanizama funkcionisanja finansijskog tržišta.

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Circumstances on higher, lower, and non dividend payments

Author(s): Winston Pontoh / Language(s): English Issue: 4/2017

Dividend policy is still a controversy in corporate finance area, since public firms are distributing the earnings differently. By conducting multinomial logistic regression analysis with 241 firms as samples which is listed in Indonesia Stock Exchange for period of 2010 to 2015, this study is testing the firm behavior to pay dividends under catering theory, free cash flow theory, and life cycle theory. This study reports, the firm behavior to pay dividends in general are depend on size and age with some fundamental factors, such as debts, current net profit, and retained earnings. The market reactions are significant and directly affecting the firm behaviors for distributing their dividends in relationship with firm characteristics and considering the performance of fundamental factors. Moreover, the maturity level and tendency of internal conflict are randomly spread into larger and older firms, larger and younger firms, smaller and older firms, and smaller and younger firms.

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Türk vergi sisteminde vergi ödeme gücüne ulaşma teknikleri

Author(s): Şerif Emre Gökçay / Language(s): Turkish Issue: 3/2017

Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged to pay taxes." the ability to pay is defined as a constitutional principle of taxation. The study will be composed of; comparison of concepts of ability to pay and economic – fiscal power, inspection of the principle of ability to pay and techniques to realize the ability to pay principle in the Turkish tax system.

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Kar payı dağitım politikasını etkileyen işletmelere özgü faktörlerin belirlenmesi: borsa Istanbul-30 endeksi üzerine bir uygulama

Author(s): Mehmet Levent Erdaş / Language(s): Turkish Issue: 2/2017

The aim of current study is to investigate the companies specific factors that determine dividends payout policy of all companies represent 12 sectors listed in the Istanbul Stock Exchange-30 index that have been dividend payout consistently. Current study considers of 11 variables, namely, dividend payout as dependent variable, profitability, liquidity, financial leverage, companies size companies age, earnings per share, growth opportunity, stock market value, stock transaction volume and free float rate. In this respect, to assess whether any significant relationship exists between dividend payout and certain variables by utilizing panel data analysis covering five-year period 2010-2015. Results revealed that earnings per share, cash ratio, stock market value and companies size are related positive regression and important relationship with dividend payout ratio while financial leverage ratio and the square of companies age are in a negative regression and important relationship. Coefficients of other variables are not statistically significant on dividend payout ratio. It said that the results of this study will help for companies and financial managers to understand which specific variables to focus on, in order to enable them to achieve greater dividend payout.

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Politik vergi çevrimleri: türkiye’de vergi gelirleri ve vergi yükü üzerinde politik etkiler (1945-2014)

Author(s): İbrahim Demır,Turgay Berksoy / Language(s): Turkish Issue: 2/2017

This study analyzes the effects of general elections on tax revenues and tax burden in Turkey. Approaches that have ignored the political decision mechanism, behaviors of political actors, and institutional structure have been insufficient in explaining the variation in taxation variables. In this context, this study asserts that politicians manipulate taxation in order to get re-elected. Incorporating the institutional structure into the analysis, the study develops hypotheses that can help better understand variations in fiscal and economic variables. The study tests its main hypothesis that politicians manipulate taxation during election times through a vector error correction (VEC) estimation on data from 1945 to 2015. The study finds no significant relationship between 18 election years and tax revenues and tax burden in Turkey. It can be argued that one of the main reasons for this finding is political instability that has been observed in the Turkish political system until the early 2000s. Despite having 18 elections, Turkey had 46 governmental changes between 1945 and 2014.

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Çevre sorunları ile mücadelede maliye politikaları

Author(s): Halil Kete,Mehmet Sadık Aydın,Hakan Kaya / Language(s): Turkish Issue: 2/2017

Reducing waste and residues causing environmental pollution, recycling or reusing waste, developing production technologies that can be achieved with less pollution and ensuring energy saving and, most importantly, making environmental and production preferences more environmentally friendly can be realized through fiscal policy instruments such as ecological taxation and which can be create a resource which to cover the damage caused by environmental pollution. In this study, firstly, the theoretical infrastructure and current status of environmental problems are discussed, afterwards the instruments of fiscal policy that can be used to solve these problems are examined and solution proposals are introduced. Particularly in international organizations such as the United Nations, there are important responsibilities and duties in the determination of environmental policies and in the resolution of environmental problems. Considering this thought, in this paper "green economy" subject, reduces the ecological and environmental risks to a considerable extent, but as a concept that improves social equality and human well-being, it can be used not only as an environment but also as an effective tool for achieving economic development.

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Yenilenebilir enerji üretiminde maliye politikasi aracı olarak teşvikler: seçilmiş bazı avrupa ülkelerinin deneyimleri ve türkiye

Author(s): Semih Şen / Language(s): Turkish Issue: 1/2017

Today, One of the basic conditions for ongoing economic activities is that energy demand supply. Important part of energy demand is obtained from fossil resources. But fossil resources constitute both enviromental and economics many external costs. On the countrary, renewable resources are peaceful with the environment and economical energy resources. Thus, countries take advantage of renewable resources at different levels. In this respect, developed European countries, like Denmark, Sweden, Norway, Finland and Germany, come into prominence. When the successes of these countries are investigated, it will be seen that they intensively implement incentive policies. Although Turkey is an advantageous country in terms of renewable resources, İt doesn’t use enough. Turkey can pay attention to the countries examined in this study have incentive experiences in the production of renewable energy.

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Polityczne, gospodarcze i kulturowe stosunki Unii Europejskiej i Republiki Korei

Author(s): Lech Buczek / Language(s): Polish Issue: 1/2017

The issues of the multi-perspective relations between the European Union (EU) and the Republic of Korea (RoK) may be considered on several basic levels: political, economic and scientific-cultural cooperation. The article concerns various forms of cooperation between the EU and the RoK. After the Free Trade Agreement was signed in 2010, their economic relations have increased in importance. However, other areas of their mutual cooperation may also become important in the near future due to the growing military power of China, the possible changes in political alliances and security issues in the Korean Peninsula. Although the mutual relations between the EU and the RoK have a long history, they were of minor importance before 2010. Both parties did not perceive each other as potential partners due to the geographical and cultural distance. The EU was not interested in the Asia-Pacific region until it released its very first strategy paper on Asia in 1994 entitled Towards a New Asia Strategy. Despite cultural differences and often different interests and threats, the EU-RoK relations are developing very quickly and go beyond the mere trade exchange.

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Czech Defence Policy

Author(s): Josef Procházka,Lukáš Dyčka / Language(s): English Issue: MC/2017

The research described in this paper was conducted in the framework of institutional research project Strategic Alternatives (STRATAL) within the Centre for Security and Military Strategic Studies of University of Defence in Brno, the Czech Republic. The main objective of this contribution is to assess the evolution of the Czech defence policy (CDP) since the last summer 2016. The authors analysed the key change drivers (KCDs) and measures taken in political, military, administrative, economical and societal domain in order to evaluate the overall effectiveness of the defence policy. Finally, the authors offer several recommendations to enhance the responsiveness and preparedness of the Czech defence system and the Armed Forces both in short- and longterm time span.

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Akvizice lodí třídy Mistral Ruskou federací

Author(s): Jakub Harašta / Language(s): Czech Issue: 3/2014

The Russian armed forces are influenced by a new concept of possible armed conflict. At present, Russian forces are not preparing themselves to one massive conflict, as in the period of bi-polar world, but the main stress is put on power-projection, into the spheres of Russian interests, i. e. into post-soviet republics. The Russian armed forces ought to be able partake in three regional conflicts simultaneously. That’s why organizational and technological changes are presently in motion. The acquisition of French first Mistral-class vessels is an organic part of this process. The theme is particularly topical in the context of the current Ukrainian crisis.

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China’s Economic Rebalancing: What are the Implications for its External Sector?

Author(s): Marina Soloviova / Language(s): English Issue: 2/2017

This paper examines the core aspects of China‘s economic rebalancing process (from industry to services and innovations, from investment to consumption, and from exports to domestic demand), presents the main economic policy measures adopted to that end by China‘s government, paying special attention to the impact of this process on the external sector of the Chinese economy, relevant for the rest of the world. We use China‘s balance of payments and international investment position statistics to identify several major trends in China‘s external sector in the context of economic rebalancing, among which the gradual abandoning by China of its role as assembler of goods after processing and shifting from ―double surplus (in the current account and in the financial account) to ―current account surplus and net capital outflow, in connection with China‘s entering into the next phase of economic development.

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Monetary Policy of Romania: A Critical Review

Author(s): Alexandru-Mircea Nedelea,R. Malar Kumaran / Language(s): English Issue: 2/2017

The monetary policy is the backbone of economic system. It is equally important instrument of regulating inflation with or without inflation target. Romania has rightfully adopted to price stability despite the fact that European Union and European Commercial Bank preferred price stability. JM Keynes in his General theory suggested that the monetary policy would be associated with interest rates for credit expansion and contraction for employment and growth. John B Taylor and other economists have opted for other measures including sacrifice of economic growth for inflation targets. The policy mix does play important role in this regard among other options. There are different views on price stability and financial stability while deciding the monetary policy options.

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Economic and Development Growth-Western Balkan Case

Author(s): Bedri Statovci,Gani Asllani / Language(s): English Issue: 1/2017

Economic development and growth were and they are still a topic for discussion among economists, creators and bearers of economic policies, experts and media. In this study paper are touched some of the basic matters of economic development and growth, their measurement, factors influencing in development and economic growth and their reflection in the life standard of different countries of the world. Furthermore a special emphasis have western Balkan countries which after 2000 have written down insufficient trends of economic growth, investment growth, consumption and in creation of new jobs. Certainly, in economic development and growth have impact many other factors such as: historical, geographical, demographic, social, cultural and many other factors, therefore national economies (dependently from their size) are very complex and heterogenic communities and by creators of the economic policies needs their adjustments and structuring in that way that the bearers of decision-makers to adopt adequate policies at the macro and micro- economic level.

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Employment, Unemployment Benefits and the European Social Policy

Author(s): Dandeş - Albert Aurel / Language(s): English Issue: 1/2017

The economic policy of the European Union affects a steady growth of the economy and the creation of new jobs. It addresses the challenges in the short term and the long run in areas such as public finance, macroeconomic imbalances and competitiveness, but also the impact of the long-term trends in the case of phenomena such as the aging population and globalization. In this respect, within the framework of this work we propose to analyze the problem of employment in proportion to the reduction of the phenomenon of unemployment benefits. Thus, we are interested to see how the job market can be regulated, in order to be able to exploit more effectively the opportunities as he saw in the future.

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The Impact of Introducing Euro on the Level of Integration and Development of the European Monetary and Financial Markets

Author(s): Ana Maria Hlaciuc / Language(s): English Issue: 1/2017

Adopting the single currency is a fundamental moment in the process of completing the single market. The substitution of national currencies with the euro has allowed removing uncertainty due to fluctuations of exchange rates, the last obstacle to a full freedom of exchange. Maintaining price stability, the primary objective of the Euro-system, is a prerequisite for sustainable development revenue. Ensuring the conditions in which monetary policy can contribute to meeting the European Union is to promote economic and social progress and the highest level of employment. An assessment of the effects of the single currency cannot be reduced to an analysis of the latest, on the contrary, it should be considered from two perspectives, on the one hand directed towards analyzing the situation that made possible this radical change regime, on the other hand, an analysis that is designed to future developments, not necessarily immediately ones. Some important effects of the introduction of the new currency were observed even before 1999, others came forward in the following years, while others appear only in the long term.

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VAT and its influence on buying behavior in the Czech Republic

Author(s): Vladimíra Kučerová / Language(s): English Issue: 3/2017

Research background: Value added tax (VAT) is nowadays the most widely used indirect tax system in developed countries. Value added tax, is an instrument of fiscal policy and also a very important source of income for the state budget. It is one of the universal indirect taxes, which has a significant influence on the price level in the country. The European Union's system of value added tax on goods and services is primarily governed by "the 6th VAT Directive" set by the European Commission.Purpose of the article: The paper deals with the question of how changes in the rates of value added tax influence the buying behaviors of customers. Buying behavior could be expressed as decisions of customers about spending their own resources such as money, effort and time, on items related to their consumption in order to meet their needs.Methods: The area of the research is the Czech retail food market. Due to the nature of VAT, the influence of this tax on buying behavior was quantified by price elasticity of demand and indirect tax elasticity of demand, respectively. The article is conceived as a case study, according to the principles of R.K. Yin. The evaluation of buying behavior is based on real data, which deals with the volumes of sales and sales prices realized in a specific Czech retail chain, which associates more than 200 shops.Findings & Value added: The goal of the study is not only to propose the way to identify buyers' response to the changes in the VAT rate, but also to bring the knowledge about customers’ response to the realized changes, and finally to propose how to use this knowledge in a development of pricing strategy in case of further changes in the VAT rate.

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The importance of evaluation of economic determinants in public procurement processes in Slovakia in 2010-2016

Author(s): Andrea Tkáčová,Beata Gavurova,Jakub Danko,Martin Čepel / Language(s): English Issue: 3/2017

Research background: Public procurement is designed to efficiently spend public sector financial resources. This should lead to savings in public funds. Domestic and foreign studies point to the fact that sufficient competition on the supply side is the condition for achieving those savings. Slovakia currently belongs to a group of countries with low competition on the supply side of the tender. Every year, about 10,000 tenders will be made in Slovakia for 5 billion Eur. However, contracting authorities have difficulty with establishing the estimated contract value and defining non-discriminatory criteria. On the other hand, contractors lack the expertise to prepare tenders, specifications are often tailored to specific bidders or products, and the price criterion has a negative impact on the quality of the goods and services purchased. Purpose of the article: The aim of the study was to investigate the impact of selected efficiency determinants on savings in public procurement in Slovakia in 2010–2016. The number of bids, the subcontractor's participation, the narrower competition and the impact of the narrower competition and the expected price on the number of bids have been examined.Methods: The survey sample consisted of 800 randomly selected public procurement con-tracts from different sectors in 2010–2016. The contracts were split on the basis of the median estimate of the above-limit (409 contracts) and below-limit (391 contracts) contracts; the divestment value was the estimated price of 400,000 Euro (without the tax).Findings & Value added: The number of offers positively influences the creation of savings in public procurement, an average of 5-6%. The impact of a narrow competition was significant, which led to a decrease in savings of 3-4% compared to the open competition if the sample was 800 contracts and over 400,000 Euro (without the tax). For below-limit orders, this determinant was shown to be statistically insignificant. The size of the contract did not affect the number of successful candidates. Also, the negative impact of narrower competition on the number of tenders was demonstrated. These findings are in line with the presented research studies. In the future, we plan to perform sectoral analyses to verify the validity of the hypotheses under review based on the results of our research.

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