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Awans zawodowy nauczyciela a planowanie kosztów realizacji zadań oświatowych w świetle obowiązujących przepisów prawa

Author(s): Grzegorz Andrzej Olkowski / Language(s): Polish Issue: 27/2012

The article presents teachers’ professional promotion as a chance to realise the aims of an institution more effectively as well as to plan expenditures. A simulation has been carried out in order to present the differences in personal expenses incurred by the institutions depending on the employment structure. Not only has the necessity of correlating both the professional promotion’s plans and the aims of the institution been underlined but also the need to control the realization of the promotion in accordance with the school’s needs. It has been postulated to motivate teachers who work effectively by means of additional hours and to streamline the expenditures by assigning extra hours to the teachers with high qualifications but of a low rank.

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Türkiye Sağlık Harcamaları Trendi

Author(s): Elif Dikmetaş Yardan,Mustafa Demirkıran,Birgül Yabana Kiremit / Language(s): Turkish Issue: 1/2016

This study aims to investigate the health expenditures in Turkey compared to the year with the sub-components and make predictions about the future health expenditures by identifying trends. For this purpose, total health expenditure in Turkey, the ratio of total health expenditure to gross domestic product (GDP), the ratio of public health expenditure to GDP, the ratio of private health expenditure to GDP, the ratio of current health expenditure to total health expenditure, the ratio of health investment expenditure to total health expenditure, the ratio of drug expenditure to total health expenditure, the ratio of done health expenditure to total health expenditure and per capita health expenditure were examined. The data needed were obtained from official sources such as the OECD and the Turkey Statistical Institute, “trend analysis” method was used. According to the results of the study; the ratio of private health expenditure to GDP, the ratio of current health expenditure to total health expenditure, the ratio of pharmaceutical expenditure to total health expenditure and the ratio of made pocket health expenditure to total health expenditure trends towards decreasing; other variables trends towards increasing.

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Performans Esaslı Bütçe: ABD, İngiltere ve Türkiye Örnekleri

Author(s): Demokaan Demirel / Language(s): Turkish Issue: 1/2015

Performance-based budget has an important place in the post-1980 reforms of the public administration. It adds an economic meaning to the public administration through effectiveness, efficiency and economy principles. The most important benefit of this budget type focuses output and outcomes more than input and processes. This situation provides the rational choices made in public spending and to enhance fiscal transparency and accountability. Performance based budget brings a wide range of public institutions through strategic planning. It keeps under control the use of resources of the public sector through based on numerical data performance programs and indicators. Multi-year budgeting, analytical budgeting, accrual based accounting also allow to cost/benefit analysis through activity reports providing transparency in public financial management. In the study, the factors that make a successful performance-based budget are evaluated. For this purpose, the country samples were examined.

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Сучасний стан благодійності та меценатства в Україні: проблеми та перспективи розвитку

Author(s): Myroslava V. Omelynskaya / Language(s): Ukrainian Issue: 3/2010

The article deals with topical issues of charity and philanthropy in Ukraine today. The theoretical and methodological features of development charity and philanthropy in the context of the search for effective mechanisms of financing cultural-ethnic life. An comparative analysis of Western European and national approaches to the financing of cultural industries. Main problems encountered on the way ensured-class charity and philanthropy in Ukraine today.

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Revisit Hysteresis Unemployment in Eastern European Countries using Quantile Regression

Author(s): Hong Xie,Tsangyao Chang,Adriana Grigorescu,Ken Hung / Language(s): English Issue: 05/2018

This study revisits hysteresis unemployment hypothesis for 9 Eastern European countries (i.e., Bulgaria, Czech Republic, Hungary, Lithuania, Latvia, Poland, Romania, Russia and Slovakia) over 2000M1 – 2016M8. We apply Quantile unit root tests with and without smooth multiple breaks through Fourier function. These Quantile tests have been proved with good power and size when the data follows heavy-tailed distribution. Empirical results from Quantile unit root tests demonstrate hysteresis unemployment holds in Hungary and Romania two countries only and shocks to the unemployment of each country are asymmetric. Our study has important policy implications for government conducting fiscal or monetary policy to stabilize economic fluctuations in Eastern European countries.

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Application of the Lifecycle Theory in Slovak Pension System

Author(s): Matej Balco,Ján Šebo,Michal Mešťan,Ľubica Šebová / Language(s): English Issue: 01/2018

In the wake of population ageing and increasing public pension liabilities, many countries have reformed their pension systems, moving away (at least partially) from defined benefit (DB) pension schemes and towards defined contribution (DC) pension schemes. Slovakia’s reformed its pension system into two main pillars – I. pillar PAYG scheme and II. pillar DC scheme. Slovak pension reform brings up a lot of questions regarding the optimality of two main pillars pension system set up. In this paper, we seek to investigate the effects of different Slovak pension system set up alternatives and their implications on lifecycle savings and individual welfare using own stochastic life cycle model of partial equilibrium. Results could serve as a basis for further discussion on improving the legislature on parameters’ set-up of both pension pillars in Slovakia as well as abroad.

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Ülkemizde Vergi Aflarinin Vergi Gelirleri Üzerindeki Etkisi: 2002 ve Sonrasi

Author(s): Turgay Berksoy,Gizem Elif Kirçiçek / Language(s): Turkish Issue: 3/2018

Tax amnesties are implemented in all developed and developing countries. There are also arguments that tax amnesties are the long-term advocates of tax harmonization and increasing tax revenues, as well as adverse effects of amnesty on compliance, equity and tax distribution. In addition to the technical and economic issues of tax amnesties in our country, tax amnesties are considered as an additional resource. In this article, tax amnesty regulations after 2002 are summarized and the effects of tax amnesties on tax revenues are addressed after reviewing the arguments for tax amnesties. It has been determined that tax amnesties have no effect on tax revenues when it is evaluated computationally

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Dylemat sprawiedliwości podatkowej subiektywnej w perspektywie liniowej oraz progresywnej stawki podatkowej w świetle badań własnych

Author(s): Monika Pasternak-Malicka / Language(s): Polish Issue: 6/2017

The article deals with the issue of tax justice. The issue of tax justice has for years been a permanent part of tax education and tax practices. At the same time, it is an important and ongoing issue, because the results of previous experience point to the ambiguity of many issues, they also raise new questions. One of the dilemmas is the choice of the type of income tax rate. The purpose of the article is to point out the essence of tax justice in the context of the linear and progressive rate of personal income tax. The first part of the publication presents the principles of tax justice presented in the literature of the subject throughout history. The second part of the article attempts to assess the relationship between the tax rate and income disparities in selected countries using proportional and progressive taxation. In the final section are presented fragments of self-conducted research for the years 2007–2017 presenting opinions of respondents on the type of tax rate in relation to the idea of justice. Respondents’ responses were treated as subjective tax justice.

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Model podzielonej płatności – remedium na oszustwa w VAT?

Author(s): Tomasz Tratkiewicz / Language(s): Polish Issue: 6/2017

The article aims at presenting different models of split payment used in VAT settlements, providing an initial evaluation of their effectiveness in terms of combating VAT frauds and making an attempt to assess the possibility and the rationale of adopting such a solution under Polish circumstances in the context of current amendments sealing up the rules for VAT taxation. The article takes into account the legal aspects relating to the harmonized VAT system in the EU.

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ESTIMATING THE DETERMINANTS OF TAX EVASION USING EMPIRICAL DATA

Author(s): Jadranka Đurović-Todorović,Marina Đorđević,Milica Rakić / Language(s): English Issue: 16/2018

Over the past several decades, tax evasion has shown a tendency for growth in all countries. Analogically to its presence in all tax systems, the tax evasion phenomenon is increasingly present in numerous theoretical, empirical and experimental works. The subject of this paper is the assessment of the basic determinants of tax evasion in the Republic of Serbia. We analyzed the economic and psychological factors, first through the literature review, and then empirically. By the method of multiple regression analysis, we investigated several potential variables related to tax evasion: the number of tax inspectors, the number of controls, the rate of value added tax, and the number of controls with irregularities. The empirical analysis of the annual data of the Ministry of Finance was conducted for the period 2005-2016. The results show that the number of tax inspectors and the number of controls with irregularities have a positive, statistically significant impact on the volume of tax evasion in Serbia. The number of controls, as a variable of economic character, showed a negative, statistically significant influence on the evasion. The influence of the selected independent variable, the value added tax rate, is not statistically significant. If we complement the effects of all factors, this study contributes to the literature that explores the factors of tax evasion. The aim of our research is to draw the tax policy makers’ attention to the importance of the analyzed factors and to contribute to the fight against this inevitable and general problem.

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ÎNTOCMIREA BUGETULUI DE TREZORERIE AL SDC FACTORY

Author(s): I. Gabriel Năstase / Language(s): Romanian Issue: 34/2018

The Treasury is both a practical and a theoretical concept that has gained a lot of ground in the financial activity of businesses. Financial performance of enterprises was measured by the size or profitability and profit. Today, in the context of phenomena of economic instability, the financial performance of enterprises can not be measured just on the basis of the accounting result.

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MECANISMUL DE FUNCȚIONARE A TREZORERIEI STATULUI LOCUL ȘI ROLUL TREZORERIEI MUNICIPIULUI TÂRGU-JIU ÎN DERULAREA FLUXURILOR FINANCIARE

Author(s): I. Gabriel Năstase / Language(s): Romanian Issue: 33/2018

The centralization of the operations performed through the treasury system is carried out both periodically and at the end of the year, finalizing by drawing up the general balance sheet and the State Treasury budget execution account.

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CONTABILITATEA INSTITUŢIILOR PUBLICE STUDIU DE CAZ: CONTABILITATEA OPERAŢIUNILOR SPECIFICE PRIMĂRIEI MUNINCIPALE BUCUREŞTI

Author(s): I. Gabriel Năstase,Aurelian Cezar Nicolae,Georgiana Carmen Badea / Language(s): Romanian Issue: 32/2017

Bucharest City Hall is organized and functions according to Law no. 215/2001 of local government and in accordance with the decisions of the Bucharest General Council regarding approval of the organization chart and the number of positions of specialty apparatus

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ÎNTOCMIREA BUGETULUI DE TREZORERIE AL ÎNTREPRINDERII

Author(s): I. Gabriel Năstase,T. Viorica Oana Gruia / Language(s): Romanian Issue: 32/2017

Treasury include transactions and events which manages financial instruments on short-term, cash available in cashier companies, the values that should collected, short-term bank loans, available money separate in the form of letters of credit from banking companies and other cash values.

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UNELE CONSIDERAȚII FINANCIARE CU PRIVIRE LA REFERENDUL UK PENTRU PĂRĂSIREA UNIUNII EUROPENE

Author(s): Alina Buzăianu / Language(s): English Issue: 26/2016

The UK will hold a referendum on June 23rd to decide if it will stay in or leave the European Union. Should the U.K. remain in or leave the European Union? That's the question the British public will decide in the above mentioned referendum. Europe is especially vulnerable. Britain has been among the best performing of the major European economies in recent years, and many economists say a vote to leave the EU would hit investment hard—and possibly deliver a shock to consumption and growth overall. It is widely assumed that Britain’s aristocracy of large, global businesses would suffer in the event of a Brexit vote. Skepticism toward European integration is rising across the continent. A median of 51% across 10 member countries surveyed have a favorable view of the EU, compared with 61% a year ago, according to a new study by the Pew Research Center, while 70% of those surveyed said they think it a U.K. exit would be bad for the EU. Meanwhile, the closeness in polls of the U.K.’s coming vote on whether to leave or stay in the European Union is causing jitters in Asian markets and making investors all over the world pretty nervous.

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STANDARDUL INTERNAŢIONAL DE CONTABILITATE NR. 16 IMOBILIZĂRI CORPORALE ŞI APLICAREA SA ÎN PRACTICĂ STUIDIU DE CAZ: ACHIZIŢIA DE IMOBILIZĂRI CORPORALE LA SC “COSMO PHARM” SA

Author(s): I. Gabriel Năstase,Sorin Adrian Ciupitu,Alexandra Paula Frățilă / Language(s): Romanian Issue: 25/2016

The objective of this Standard is to describe the accounting treatment for tangible assets. The main problem for the accounting of tangible assets it is identifying the moment of recognition of such assets, of the carrying amount and associated amortization.

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FINANŢAREA CERCETĂRII ŞTIINŢIFICE ROMÂNEŞTI – O FORMĂ FĂRĂ FOND

Author(s): I. Gabriel Năstase / Language(s): Romanian Issue: 18/2014

The system research, development and innovation (RDI) existing in Romania is not able to ensure the promotion of industrial development, due to its vulnerability.

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Party-voters Congruence Concerning the European Union: An Analysis of Its Evolution During the Eurozone Crisis Using Elite and Mass Surveys

Author(s): José Real-Dato / Language(s): English Issue: 3/2017

In this paper I analyze to what extent the Eurozone crisis has affected the representativeness of parties’ positions with respect to the issue of European integration. Public opinion data and many analyses have provided evidence that, since 2010, public support for the European Union (EU) has dramatically declined. In contrast, existing data on party positions indicates considerable stability in this area, particularly among mainstream parties. However, we still lack a comparative analysis of the evolution of citizens-representatives congruence since the start of the Eurozone crisis, and the factors that may affect variations in congruence levels. With this paper we fill this gap through using a unique dataset of parties and voter positions based on political elite and mass surveys carried out in nine EU countries in 2007, 2009 and 2014.

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Hungarian Grand Entrepreneurs in the System of National Cooperation: The Chances of Civil/Bourgeois Development after 2010 (An Extension of Research)

Author(s): Mihály Laki / Language(s): English Issue: 3/2017

A non-conventional change of government occurred in Hungary in 2010. The winner of the election, party-alliance FIDESZ-KDNP, which controlled more than two-thirds of the seats in the Hungarian Parliament, transformed the Hungarian constitutional system radically and with unprecedented rapidity. The so-called invisible constitution of 1989 was replaced by a new Basic Law. The new holders of power changed the structure and management of state administration. There were also fundamental shifts in the system of public education and in the financing of the health care system. We witnessed the introduction of new and until-now never-applied approaches and tools for regulating the economy and the taxation system. Moreover, the new government introduced systemic changes in terms of how the poor and the unemployed were supported and modified the legal and financial status of local governments. Since 2010, the share of the state sector has increased in the Hungarian economy. How did the grand entrepreneurs behave, and what strategies did they use in this radically modified socio-economic environment?

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Different Faces of Fiscal Bureaucracy

Author(s): Ringa Raudla,Lars Mjøset,Rainer Kattel,Aleksandrs Cepilovs,Olga Mikheeva,Bent Sofus Tranøy / Language(s): English Issue: 1/2018

In light of the growing importance of finance ministries and the financial dimension in policy-making, opening up the “black box” of fiscal bureaucracies is more warranted than ever. Our paper addresses the following research question: What kinds of roles can be assumed by fiscal bureaucrats in fiscal policy-making and budgeting? We propose four dichotomies that can be employed for examining the roles played by fiscal bureaucracies: 1) developers vs guardians; 2) initiators vs followers; 3) mediators vs insulators; 4) modellers vs estimators. In developing these dimensions, we juxtaposed the insights from various streams of institutionalist research and also on literature on public budgeting and public policy with the themes that emerged from the interviews we conducted in four different countries: Estonia, Latvia, Sweden and Norway. We find that fiscal bureaucracies in Estonia and Latvia tend to be closer to the guardian-insulator-estimator ends of the continuums, whereas the officials in Sweden and especially Norway lean towards the developer-mediator-modeller end of the scale. The division between the initiator vs follower roles is less clear-cut.In light of the growing importance of finance ministries and the financial dimension in policy-making, opening up the “black box” of fiscal bureaucracies is more warranted than ever. Our paper addresses the following research question: What kinds of roles can be assumed by fiscal bureaucrats in fiscal policy-making and budgeting? We propose four dichotomies that can be employed for examining the roles played by fiscal bureaucracies: 1) developers vs guardians; 2) initiators vs followers; 3) mediators vs insulators; 4) modellers vs estimators. In developing these dimensions, we juxtaposed the insights from various streams of institutionalist research and also on literature on public budgeting and public policy with the themes that emerged from the interviews we conducted in four different countries: Estonia, Latvia, Sweden and Norway. We find that fiscal bureaucracies in Estonia and Latvia tend to be closer to the guardian-insulator-estimator ends of the continuums, whereas the officials in Sweden and especially Norway lean towards the developer-mediator-modeller end of the scale. The division between the initiator vs follower roles is less clear-cut.

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