We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
The main objective of the European cohesion policy is the convergence of the Member States, enabling civilization advancement of less developed regions. In the implementation of this kind of policy the rational use of land plays an important role. The National Spatial Development Concept 2030 assumes that the determinant of the living conditions of citizens and the local and regional development is to restore and preserve the spatial order. An interesting example enabling the realisation of such a goal is to determine the functional area at the junction of three cities: Chorzów, Ruda Śląska and Świętochłowice. This area is characterised by a similar industrial history, analogous internal (e.g. social) and external (e.g. transport) conditions, which supports the idea of undertaking joint ventures related to the rational use of land.
More...
In the article the Author addresses the problem of public-private partnership (PPP) development in Poland in the years 2009-2014. Within this period 363 PPPs were initiated. These projects were assessed according to (1) legal form, (2) nature of public tasks and in the context of the territorial and administrative division of the country. The article also raises the problem of local government debt in Poland and the need to undertake research projects on PPPs in the context of growing deficit of public finances.
More...
Following the call of Kazimierz Twardowski, who in 1936 spoke of “the dignity of the university”, this essay is an attempt to examine the extent to which this idea is still valid. By distinguishing between “governance” (critical analysis of the situation and advocating adequate means not only for describing, but also for changing the world) and “management” (serving primarily not to renew or change the world, but to achieve quantifiable results in the application of well-known and thoroughly elaborated administrative and financial measures), we show that one of the main problems in the academy today is the lack of a proper critical distance to the accepted ways of organizing the world, recognized, too hastily, as uncontested. This is why universities have had imposed on them a discourse of economics as the only means of conducting and describing their activities. Without neglecting in any way economic factors, it is necessary to refuse to follow the techno-bureaucratic policies being applied in universities as a means of “forcing” results in research. The task and role of the university are rooted in a deep conviction that the problems of today's world cannot be solved solely through the belief they are purely economic in nature. The University has always demanded we recognize the moral causes of the difficulties that place a strain on our common existence. What is forgotten by the techno-bureaucracy currently “managing” science and education, is, as Leszek Kołakowski summed up perfectly, fact that: “(...) for at least some of the great problems facing mankind there are no purely technical or organizational solutions”, because they require, above all, a “spiritual transformation”.
More...
As far as social inequality is concerned, the unprecedented scale of crisis phenomena in the global economy during the recent years (including in particular the economic crisis of 2008) and the progressing globalization processes, contributed to the restatement of the neoliberal paradigm claiming that inequalities are the positive drive for economic activeness, innovation and creativity which are beneficial for the economic growth. The ideas on the potential application of fiscal policy for compensatory purposes have also been recently changed. Thus, considering the afore-mentioned evolution of ideas, the search for the optimum state intervention methods allowing for the achievement of the assumed economic and social goals, and at the same time free of the anti-growth drawbacks so much criticized by the representatives of liberal ideas, have become a vital issue. The main purpose of the article is to analyze and to evaluate the range and effectiveness of the selected fiscal instruments applied in order to reduce the scale of income inequalities during the last economic downturn. The paper is based on the experiences of twenty selected EU member states (which are also OECD member countries) covering the years 2007–2012.
More...
The issue of developing an effective system of customs control, which takes into account the interests of economic operators on simplifying foreign trade and the interests of the state to ensure an appropriate level of security remains unexplored at the present time. The aim of the article is to study European experience of forming an effective system of customs regulations, and to develop their own proposals for the development of a balanced system of customs regulation.The European package of laws brings together the basic concepts underlying the new security model to control the external borders of the EU, such as the harmonized system for risk assessment. Security Amendment to the Community Customs Code was published in the Official Journal of May 4, 2005 It was introduced a number of measures to strengthen security for goods crossing international borders. The amendment covers three major changes to the Customs Code: requiring traders to provide customs authorities’ information on the goods during import or export; provide reliable traders trade facilitation; introduction of common risk criteria within the Community.Based on a thorough analysis of European approaches to development of the customs administration we can summarize about the inadmissibility of a separate examination, operation and implementation of the risk management system of prior information and burnout authorized economic operator in Ukraine. These components "security amendments" in the EU are the part of a unified system that on the one hand aimed at ensuring a high level of safety of the Community and on the other - guarantees the trade community.
More...
After the beginning of the financial crisis in Lithuania and the world, the demand to balance public finances arose in order to safeguard current liabilities due to lower budget revenues. Thus, the pensions constitute the major part of current payments. The issue of pensions remains relevant not only because of the crisis but also because of other socio-economic challenges. The aim of the article is to analyse the direction of the neoliberal or interventionist Lithuanian pension policy during the period of 2009–2015. Earlier studies related to the pension system were mostly focused on the purpose of the pension as well as on challenges caused by socio-economic changes (Eckardt 2005); (Fernandez 2012) new risks (Shuey, O’Rand 2006); prevention of poverty (Foster 2011) etc. The article is based on a qualitative document analysis. The following documents of 2009–2015 are analysed: the Conception of the Pension Reform; the Benchmark Plan of the Reform of Pension System; the Law of Recalculation of Social Benefits and the Draft of Labour and State Social Insurance Juridicaladministrative Model. The methodological approach based on neoliberal/interventionist categories according to Frericks et al. (2009) is utilised in the article. The research findings demonstrate that during the analysed period not pure neoliberal or interventionist but more mixed model of the pension policy prevailed in Lithuania. Socioeconomic challenges such as fiscal pressure, demographical ageing, the demand for a more accurate private pension market supervision, for the decrease of social exclusion and for the assurance of higher financial equality through generations determined this model in the country.
More...
The purpose of this article is to study the history of the development and transformation of the taxation system for agricultural producers in order to clarify the characteristics of its development, effectiveness of the assessment and identification of possible alternatives. It has been substantiated that the introduction of a special tax system for agricultural producers was necessary and timely in a period of transformation processes in the economic system, crisis in payments and unprofitable activities of most of the enterprises. Assessing the positive and negative effects of tax reforms, it has been noted that the expediency of the extension of the special tax system for agricultural producers is advisable, but the interests of taxpayers and the state must be taken into account. It has been proved that the adjustment of the conditions of taxation for agricultural producers should be done in the direction of the differentiated approach to the definition of tax payers in addiction to the area of the agricultural land, income and to the number of employees.
More...
The focus of this article are the merger remedies. The article analyses procedural and substantive aspects of this notion, and particularly the applicable general principles, conditions for its implementation, various types of measures known to the comparative competition law, the appropriateness of the application of these measure in different circumstances, all with the overview of the relevant practice of the European Commission, but also the General Court and the Court of Justice of the European Union. Particular attention is paid to the analysis of the legislation of B&H, and the practice of the Competition Council of B&H, with the aim of ascertaining the normative and factual competency for the implementation of this notion. The conclusion of the article indicates that the competition law of B&H is not completely ready for the implementation of the merger remedies - structural and behavioral - in the procedure of the control of concentrations of the undertakings concerned.
More...
The aim of the article is to investigate the origin and orthography of the notion of “affiliation”, determine the fundamental differences between national and foreign legal acts which provide state regulation of affiliated (dependent) relations between economic entities. The conducted research has shown that qualitative and quantitative criteria of control over economic entity, which are to be stated to indicate affiliated persons, do not coincide in the legislation of different countries. The reasons of dependency emergence also vary and even the names of controlled and controlling participants of economic relations are different. In most cases Ukrainian legislation determines affiliated enterprises in accordance with criteria of the participation in authorized share capital and / or management. Nevertheless as of now there is not a single notion of affiliated person to be used in all the corresponding legal acts. It is necessary to bring national legislation to the uniform terminology concerning determination of an “affiliated person” category and its definition. The further research of question regarding the affiliated (related) persons’ status is needed in correlation with economic problems analysis of affiliated (dependent) relations between economic entities.
More...
The article discloses the problems in improvement of investment climate, investment infrastructure and development of investment market of Ukraine due to participation of bank institutions in the integration processes on the investment market of Ukraine. The necessity of integration of bank and non-bank financial institutions on the financial market was grounded. Main preconditions for the formation of integration associations of investment direction with banks and the peculiarities of organization of mutual cooperation of investment mediators were considered. The motives and benefits of bank and non-bank financial institutions on the investment market of Ukraine were presented and recommendations for improvement of the activity were given. The results of the research presented in the article are recommended for practice in current bank activity while formation and implementation of the mechanism of investment mediation. The outcomes of the research are also may be used for adaptation of new integration associations on the investment market of Ukraine.
More...
The purpose of the study is to substantiate the theoretical approaches to defining the essence of the concept of "tax stimulation", to clarify its instruments from the point of sufficiency of indication for interpretation as a key factor of the state's influence on economic processes. On the basis of investigation of the essence of the concept of "stimulus" and "stimulate" in the economy the approaches to interpretation of such concepts as "tax stimulus" and "tax stimulation" have been considered. It has been substantiated that the tax stimulus is an instrument for encouraging taxpayer to certain actions (activities) in the field of taxation; tax stimulation is the process of purposeful influence of the state on tax payers to ensure of their interests in carrying out activities that is encouraged by the state due to the prospect of obtaining additional benefits and improvement of financial and economic condition. The elements of the tax stimulation are tax privileges, tax immunities, tax incentives and state financial assistance. Ensuring the clarity in understanding terminology is the basis for the development of tax stimulation system for economic development of domestic enterprises, national economy and balancing the state interests and the interests of tax payers.
More...
The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of dog owners fee. The experience of the dog owners taxation in Germany has been studied where tax collection is a socially acceptable norm and includes strict requirements of ownership and maintenance of animals. The disadvantages of mechanism of levying the dog owners in our country are revealed and the practical recommendations to its improvement in the context of the reform of local taxes and fees are developed. The algorithm of the dog owners taxation, that takes into account an effective system of ownership and maintenance of the animals, is constructed. The proposed measures will enable to increase tax revenues, ensure proper accounting and regulation of the animals, create conditions for harmonious coexistence of the people and the dogs.
More...
When the leaders of the US and the EU announced the conclusion of the bilateral Agreement on the Transatlantic Trade and Investment Partnership (TTIP) in 2013., through their statements on lowering the tariff barriers (which are anyway very low, averaging about 3%) it could be concluded that a new grandiose union, Euro - American Union. However, the decision of J M Barossa, president of the European Commission at the time, to declare the negotiations on TTIP ''secret'', began to awaken different doubts about the agreement itself. Common declarative statements by officials from both sides were that with TTIP through a reduction or total abolition of tariffs trade will be increased, which would result in many new employments. By declaring the negotiations secret, the crucial values of the EU have become questionable, transparency and democracy, and this represented only the tip of the iceberg. Latent, what public officials of negotiating sides do not want to talk about is the deregulation of the primary sectors of economic development, as well as the financial sector, which was the cause of the crisis in 2009.
More...
The obligation to pay taxes arises with the emergence of an object of taxation and is not related to any specific age range. Minor children who own real estate are obliged to pay the individual property tax. The paper considers the position of tax authorities, according to which lawful representatives are obliged to pay taxes for their minor children, as well as analyzes the possibility to charge these individuals with tax criminal offence for failure to pay taxes by them for their minor children.
More...
Financial literacy is to inform individuals about financial concepts and financial products, as well as to have an awareness of financial risks and alternatives. Financial literacy is a process that is developed to provide individuals with the ability to increase financial well being. Financial crises in our country and in the world reveal the financial difficulties that many individuals have experienced in family life, the necessity of individuals to have knowledge in financial matters and the importance of financial literacy. Because every individual has a relationship with issues such as consumption, saving, credit, investment, borrowing, lending and financial risk in every stage of his life. Financial literacy is important because it helps individuals and families benefit the financial system and society. Financial literacy causes individuals to behave in a certain way and develop specific attitudes about money. Microeconomic benefits to households are being developed to generate macroeconomic benefits for society and the financial system. The implications of financial literacy on the financial literacy of the individual and the family, the benefit to the collective and the financial system have been examined in the study.
More...
Political parties in a democratic system, are trying to get his/her vote by convincing voters. Parties make political campaign which is a political communication activities to convince voters. Parties use election promises as an important instrument of political campaign in order to be attracted the vote of the electorate. Promises which are made to answer the main problems of the country, the electorate’s expectations and demand’s, function as an effective tool to convince. In this study, it is appeared that how the economic promises which are used in AK Party’s political campaign in 1 November general election affect the election results.
More...
The topicality of the research subject. The foundations of the old-age pension scheme based on notional accounts, also referred to as the “notional defined contribution” or “non-financial defined contribution” (NDC) old-age pension scheme, were laid in Sweden in 1994, when the prevailing view was that a sustainable defined-contribution PAYG old-age pension scheme is impossible.Since then, the NDC system modifications have been implemented in several countries; since 2000, this scheme is also part of the Latvian pension system and works significantly better than the other part of the pension system - the funded pension scheme. However, the sustainability of NDC scheme is still being questioned.To prevent the NDC pension system sustainability problems, the authors (Pukis, M., & Dundure, I., 2012) in their publication “The Sustainability of the Pension System in Latvia” and (Dundure, I., 2015), the article “Sustainable Old-age Pension System by Developing Notional Defined Contribution Pension Scheme” have proposed a modified NDC model that provides sustainability of the pension system considering the known risks inherent in the pension system.The aim of the paper is to research and analyse the conditions for building a sustainable pension system by developing a Notional Defined Contribution pension scheme and working out an adjusted (modified) old-age pension calculation formula.In order to achieve the above mentioned aim, the authors set the following tasks:Define the old-age pension system based on NDC principles;Define the primary objectives of pension systems and perform analysis of pension adequacy;Define the conditions for achieving a sustainable old-age pension system based on NDC principles;Develop an adjusted (modified) old-age pension calculation formula based on NDC principles.In order to achieve the established aim and tasks, the following scientific research methods have been used in the work: analytical method, comparative method, logically and abstractedly constructive method.The analytical method and the comparative method are employed for conducting pension adequacy analysis and examination of pension capital indexation and indexation of pensions after retirement, as well as for the purpose of studying the Notional Defined Contribution pension system. The logically and abstractedly constructive method is employed for making forecasts and defining the main research results – the conditions for ensuring pension system sustainability that have been determined by the authors in the course of the research.The authors proved that by basing on the principle of generation solidarity and equity and through improvement of NDC pension calculation formula, it is possible to create the old-age pension system, which would be capable of excluding the old-age pension instability causes.
More...