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Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies

Author(s): Liliya Alexandrovna Zimakova,Svetlana Nikolaevna Kovalenko,Alla Alexandrovna Udovikova,Natalia Nikolaevna Kravchenko,Victoria Borisovna Malitskaya / Language(s): English / Issue: 43/2016

The need to form the synergy is observed in the event of circumstances related primarily to cost saving, increase in market prices, etc. Notably, the interested user groups exercise their own approach to the assessment of financial results. This study is aimed at the formation of accounting and analytical systems of predictive consolidated balance sheets, in accordance with certain trends of the synergistic effect. Based on this, the cluster analysis combined with the analysis of the portfolio of works performed by the development and construction companies was carried out, the business strategies and their relationship with the accounting processes were defined, the main trends of preparation and evaluation of the synergistic effect were formed, the value chains were analyzed. The steps formed in the framework of assessment of the predictive synergistic effect predetermine the direction of the emergence of the synergistic effect and the speed of calculation of the predictive economic effect by the trends, and determine the impact of the planned operations on the financial condition of the development and construction company and the net asset value, allowing to make the right management decision. The formation of the main trends of the synergistic effect is aimed primarily at harmonization of accounting and analytical information as the basis for the competent business management.

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ACCOUNTING AND LEGISLATIVE INTERPRETATIONS OF TAX EVASION FACTS - BETWEEN REALITY AND LEGALITY

Author(s): Marina Uher,Cristina Mihaela Nagy / Language(s): English / Issue: 21/2015

Enforcement of the Law 241/2005 on preventing and combating tax evasion gave rise, in the current specialized practice, to some interpretations, the practice not being consistent, due to the fact that the authorities that apply it also interpret it differently, from situation to situation, and from one area of application to another, and the ways in which the facts of tax evasion are performed varies, from case to case. At present, the main offenses investigated by the criminal investigation authorities are determined by the taxpayers’ misapplication of the provisions in art 6 and 9 of the aforementioned law.

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Accounting Information Indispensable Source for the Discovery of Tax Evasion in the Field of Products Subject to Excise

Author(s): Dorel Mates,Eduard Ajtay,Antonela Sandu (Ursachi) / Language(s): English / Issue: 09/2015

The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

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ACTUALA RECESIUNE

Author(s): ?tefan Minovici / Language(s): English / Issue: 2/2010

A retrospective overview of the Financial Crisis, causes, consequences and predictions.

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Adevărata idee care ne sucește mințile

Mark Blyth, Austeritatea. Istoria unei idei periculoase, Editura Tact, Cluj-Napoca, 2015

Author(s): Emanuel COPILA? / Language(s): Romanian / Issue: 1/2017

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Aktualna reforma penzijskog sistema u Federaciji Bosne i Hercegovine: šta donosi novi Zakon o penzijskom i invalidskom osiguranju?

Author(s): Specified No Author / Language(s): Bosnian / Issue: 33/2018

The application of the earlier Pension and Disability Insurance Act caused constant losses that resulted in a high deficit in the Pension and Disability Insurance Institute. This finally raised serious questions about the pension system solvency in FB&H, pension adequacy and regular pension payments. In addition, bad economic and demographic situation, decline in working-age population, emigration of the young working class population etc. are just some of the reasons that also indicated the need for pension system reform in FB&H. This paper deals with the current reform of the pension system in FB&H through the analysis of the recently adopted Pension and Disability Insurance Act and the novelties introduced by it. Special emphasis is given to the provisions containing the elements of unlawful discrimination as well as unconstitutionality. As such, these provisions are contrary to the European and regional trends, the international conventions and to the Constitution of FB&H. As an obvious example of unlawful discrimination the paper particularly stresses the provision denying unmarried partners’ access to the survivor's pension. Also, the provision suspending the pension payments to one group of pensioners represents a violation of the right to property guaranteed by the FB&H Constitution and as such could be used as the basis for initiating a procedure for assessing its constitutionality. The analysis of the disputed provisions of the Pension and Disability Insurance Act points to their discriminatory and unconstitutional character and to the need for their amendment in order for FB&H to follow the European path and comply with the constitutionally accepted obligations with regard to the international conventions.

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Aktualne dylematy podatku VAT w branży budowlanej

Author(s): Natalia Siewiera / Language(s): Polish / Issue: 12.3/2017

The article discusses instability of tax rule in the construction industry. The author describe the practical problem of tax (VAT) in the whole industry and discrepancies in rules that cause misinterpretation and substantial sanctions for taxpayer.

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AKTYWNOŚĆ INWESTYCYJNA POLSKICH MIAST WOJEWÓDZKICH

Author(s): Katarzyna Przybyla / Language(s): Polish / Issue: 46/2/2016

The article attempts to identify and assess the investment activity of Polish provincial capitals. Based on the group of diagnostic characteristics (municipal investment expenditure per resident, municipal investment expenditure against total municipal expenditure, municipal investment expenditure against its own revenues and investment expenditure per 1 km2 ) taxonomic synthetic measures were constructed for the studied cities. The research covered the years 2004–2014, the period of particular investment intensity resulting from the inflow of the European Union means. The research is important to determine the distance dividing the studied cities in terms of the selected aspect of development and, moreover, it allows identifying groups of cities characterized by a similar level of investment activity.

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Alkoholio kainų politika Lietuvoje 2000-2009 m.

Author(s): Ilona Tamutiene / Language(s): Lithuanian / Issue: 1/2010

Alcohol price policy is one of the most tightness areas in the state regulation. Alcohol industry protects its economical interest. The state has dual interest: to protect public health and to have profit from excise duties of alcohol beverages. These processes has direct link with consumption of alcohol and fixed excises duties and others alcohol price regulations tools. Alcohol consumption is very high which causes very high mortality, alcohol-related harm to person and society during the past decade in Lithuania. The research related to alcohol price policy shows direct connection between alcohol consumption and alcohol price. In general low prices lead to high consumption. The research of alcohol policy shows that alcohol excise duties, minimum price per ml of pure alcohol and ban to discount below fixed minimum price are the most discussed and used tools of alcohol price regulations. If excise duties are enough high, they raise the price of alcohol and prevent all society from alcohol related harm. Minimum price has to be related with price per ml of pure alcohol. This tool works well with restriction of discounted sales below a certain price per ml of pure alcohol. The balance of excise duties (income from alcohol tax) and cost-cutting for alcohol related harm is very important for Lithuania which faces the state budget deficit. The object of this article is excise duty of alcohol, price and consumption during 2000-2009 years. The main purpose of this study is to analyze how alcohol price and excise duties influence sale, consumption and income to national budget. Study is based on literature review and statistical analyses of data from State tax inspectorate under the Ministry of Finance of the Republic of Lithuania and Department of Statistics to The Government of the Republic of Lithuania Conclusion: Only alcohol excise duties, as one of the alcohol price regulation tools, formally used in Lithuania. The excise duties are various for the type of alcohol beverages. Excise duties are not balanced especially for beer. The consumption of pure alcohol from beer is a little higher than from strong alcohol beverages. An amount of income from the excise duties on beer is 1/6 from the total collection of excise duties from all types of alcohol. The collection of excise duty from strong alcohol beverages is 70% from total alcohol tax. If we consider that the consumption of pure alcohol from strong alcohol beverages and beer are similar, the income from tax has to be similar. But the difference of excise duties income from strong alcohol beverages and beer were 441 666 000 litas in 2009 years. The similar tendency was during 2000-2009 years period. The argument that excise duty for beer is low shows the fact that tax has no real impact on beer price during 2000-2009 years. The average of beer price during the past years increased (a few cents), but the sales (price discount) makes possible to by cheapest beer which is twice lower than average price. The research shows that people high price alcohol beverages substitute with lower price beverages. The data shows the same situation in Lithuania too. Recent proposals for supply reduction or increasing alcohol price are to set up minimum alcohol price per certain ml pure alcohol, ban on discount below fixed minimum price and increasing excise duties, especially for the beer witch consumption per capita in Lithuania is very high.

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Alternative Financing Of Smart And Sustainable Business Ideas

Author(s): Matej Požarnik,Lea Robic Mohar / Language(s): English / Issue: 8/2015

This paper describes the impact of assessment or evaluation criteria on the selection of projects co-financed by EU structural funds. By multiple criteria method of selection four representative groups of projects were ranked based on quantitative financial and qualitative non-financial criteria. The first group of criteria relates to financial data from past statements and the second group of criteria relates to the content of the project idea and the quality of the applicant. Inappropriate criteria result in the co-financing of inappropriate projects, whose effects do not benefit the vision of smart and sustainable economy of EU.

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Alternative scenarios for Hungary for the year 2025

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Alternative scenarios for Hungary for the year 2025

Author(s): Erzsébet Nováky / Language(s): English / Issue: 1/2010

The paper presents how the Committee on Futures Research, within Section IX. of the Hungarian Academy of Sciences (HAS), sees the possible futures for Hungary for the year 2025, based on the expertise of Hungarian futurists and social scientists, including the opinions of younger generations. It offers insight to Hungarian society in 18 years from 2007, when the research began. In cooperation with experts coming from diverse scientific backgrounds and with those who feel responsibility for the future and are willing to act upon it, we need to continue discovering our horizon albeit in a different way and to embark on new roads. In summary, we need to change the HOW and the WHAT.

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Amortyzacja podatkowa używanych lub ulepszonych budynków i budowli

Author(s): Jowita Pustul / Language(s): Polish / Issue: 88/2014

When buildings or structures are treated as a fixed asset they are subject to tax depreciation. The standard depreciation rate for buildings used for dwelling purposes is 1.5% p.a. For other buildings the rate is 2.5% p.a. In case of buildings or structures improved or used for more than 60 months prior to their acquisition, a depreciation rate can be increased till 10% p.a. Any increase in the value of the already depreciated buildings (e.g. as a result of further modernization, or extension) is subject to the same depreciation rate. This article discusses some main rules applicable in a tax depreciation of improved or used buildings and structures.

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AN ACCOUNT OF 13TH CENTURY QUBCHIR OF THE MONGOL „GREAT COURTS”

Author(s): Mark A. Whaley / Language(s): English / Issue: 1/2001

Synthesising a wide and diverse range of primary and secondary sources, An Account of 13th Century Qubchir of the Mongol "Great Courts + examines the formation and implementation of a tax within the Mongolian army during the early, formative period of the Mongol Empire before 1227. The examination extends to the period of Qubilai Qayan’s victory over the Southern Song in 1276. Sino-Mongolian cultural contacts are also explored and examined in detail, especially the notion of a reign vs. national title for the Mongols after 1222. The centerpiece of the paper is a silver coin, Dachao tongbao, which reveals unique epigraphic and symbolic elements via ciphers that are described and attributed for the very first time.

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An Analysis of the Level of Fiscal Decentralisation in Two Selected Groups of Central and Eastern European Countries

Author(s): Lejla Lazovic Pita,Velma Pijalovic,Sead Kreso / Language(s): English / Issue: 36/2018

In the three types of decentralisation (political, administrative and fiscal), fiscal decentralisation has gained the most prominence in the last few decades in both developed and developing countries. For a set of (post)transition countries, the significance of fiscal devolution and fiscal decentralisation is even greater bearing in mind that these countries have also undergone economic and market decentralisation in the process of transition shock. Hence, the aim of this paper is to analyse the level of fiscal decentralisation in two sets of Central and Eastern European countries, namely, Visegrad countries and Western Balkan countries. In order to determine the level of fiscal decentralisation in each group of countries, we have calculated the fiscal decentralisation index firstly introduced by Vo (2009) and later represented by Aristovnik (2012) for selected group of Eastern European countries. Fiscal decentralisation index was calculated for the two groups of countries for the period of ten years of the most recent available data (2005-2014). Our results show inter-group differences in the level of fiscal decentralisation as well as intra-group differences. In fact, our results indicate that fiscal decentralisation index is low in both groups of countries implying relative fiscal centralisation. We focus on the level of fiscal decentralisation in Bosnia and Herzegovina due to its unique constitutional organisation and the position of local government units within such constitutional structure.

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An Austro-Libertarian Critique of Public Choice

Author(s): Thomas J. DiLorenzo,Walter E. Block / Language(s): English / Publication Year: 2016

We do not say that the Public Choice School has not made any positive contribution to political economy. It has. The originators of it, James Buchanan and Gordon Tullock, along with their many followers and collaborators, have done important work on rational voter theory, setting up a meeting agenda, game theory, etc. Nor can we object to the application of economic theory to political issues. Far from it. However, the present book seeks to uncover its many failures. For example, the fact that underneath the veneer of its supposed adherence to value-free positive analysis lies a value-laden support for statism. To wit, its emphasis and reliance on “theoretical unanimity” not the actual unanimity incorporated in every commercial act under free enterprise. We also take issue with its nomenclature “rent seeking” albeit not the concept itself. Why pick on innocuous “rent” to describe crony capitalism?

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An econometric analysis of Engels curve: household food and clothing consumption in Turkey

Author(s): Ebru Çaglayan Akay,Melek Astar / Language(s): English / Issue: 1/2012

This paper estimates models of Engel curves for two household commodities, namely food and clothing in Turkey using LAD, M and LTS regressions beside OLS. Obtain results indicate that income of both food and clothing expenditures are smaller than one, in other words both food expenditure and clothing expenditure are compulsory expenditures. In the light of the obtained information, it can be said that tax applications on compulsory expenditures that mean vital needs shall be in a way that will impact the low income groups less.

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An Economic Approach to the Olympic Games: The Olympic Marketing Revenues

Author(s): Nela ?teliac / Language(s): English / Issue: 3/2017

The Olympic Games (OG) are the world’s greatest sporting event, gathering athletes from more than 200 states. They bring into the spotlight not only the sports competitions featured on the Olympic program, but also the image of the host community and country, and each people’s culture and heritage. Lately, great emphasis has been placed on the economic component of the Olympic Games. This paper aims to outline OG economics through the funding programmes for the Olympic Movement. The timeline of this paper covers the period from 1993 until 2016. With every new edition, the Olympics raise more and more revenue, even if still falling short, by far, of the organisation costs incurred. The revenue generated by broadcasting the sporting events accounts for the largest share in the total income, as opposed to the licensing revenue, which is on the lowest end. Also, there is usually a significant difference between the summer OG and the winter OG, the former generating higher revenue.

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ANALIZA BUGETULUI ASIGURĂRILOR SOCIALE DE STAT AL REPUBLICII MOLDOVA

Author(s): Ecaterina GARABAJII / Language(s): English,Romanian / Issue: 2/2016

Actuality of article consists in performing complex analysis of state social insurance budget for the years 2005-2014. The aim of this work is to elucidate the real situation in terms of financing social protection system which is part of the national public budget of Republic of Moldova and determination of its interdependence with demographic trends, namely aging.

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Analiza ekonomskog značaja poreza na dobit pravnih lica

Author(s): Sofija Radulovic / Language(s): Serbian / Issue: 3/2013

This paper identifies, selects and analyses the share of profit tax in the overall public revenue in the Republic of Serbia and its impact on the level of investment in companies. The aim of this paper is to analyse the economic signifi cance of profit tax of legal entities and the impact of the profit tax collection on the economic development of the country, creation of new jobs, increase of investment, maintaining the employment rate, rise of economic competitiveness and decrease of insolvency of the economy. The value of the paper mainly lies in laying emphasis on profit tax and its contribution to the increase of the public revenues and investment in companies, which facilitates better tax policy management and planning of its measures towards sustainable economic development. This analysis is based on the quantitative data of a large number of indicators.

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