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MANIERA DE CONTABILIZARE A ACTIVELOR NECURENTE, STOCURILOR ŞI CHELTUIELILOR CU RESURSELE UMANE ÎN ENTITĂŢI DIN MINISTERUL APĂRĂRII NAŢIONALE, POTRIVIT LEGISLAŢIEI ACTUALE CONFIGURATE PE BAZA STANDARDELOR INTERNAŢIONALE DE CONTABILITATE (IPSAS)

Author(s): Corina Enache,Dumitru Nica / Language(s): Romanian Issue: 04/2019

Part of the military science, together with the theory of organization and training of troops, with the C2 system / command and control in the army and with the other components, the financial-accounting management in the military field implies the knowledge of the legal norms that regulate the financial-accounting activities, their organization, use, permanent management and monitoring of the use of financial resources. In its capacity as a basic component of the financial-accounting management in the Ministry of National Defense, the accounting is organized and conducted on the basis of the regulations in force, both at the level of the principal authorizing officer for his own activity, and at the level of about 350 secondary and tertiary authorities. of loans. We have highlighted some particularities of the public accounting of the Ministry of Defense, in particular some regarding the management of the current and current assets of the inventory invoice, as well as the personnel expenses.

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CADRUL LEGISLATIV NAŢIONAL ÎN DOMENIUL CONTABILITĂŢII PUBLICE PENTRU ACTIVE NECURENTE, STOCURI ȘI CHELTUIELI CU RESURSELE UMANE: PREMISE, MOTIVAŢII ȘI EVOLUŢIE PÂNĂ ÎN PREZENT

Author(s): Corina Enache / Language(s): Romanian Issue: 04/2019

It is necessary to study the occurrence, evolution and the main provisions in the field of the accounting system in order to identify those aspects that have been taken into account from the beginning to bring this system to the current state. The adoption by the IPSASB/Council for International Public Sector Accounting Standards of IPSAS represented a measure of international accounting harmonization. After 2005, a series of normative acts designed to bring the accounting system in Romania to the level of the states within the international community to which our country joined. Each military unit organizes its quantitative-value accounting using the plan of accounts and the application instructions developed by the Ministry of National Defense and endorsed by the Ministry of Public Finance.

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Zasada wewnętrznej i zewnętrznej spójności systemu podatkowego i jej realizacja w praktyce polskiej

Author(s): Magdalena Pelikan-Krupińska / Language(s): Polish Issue: 1/2007

The cohesion of the tax system involves harmonization, logic and transparency of legal regulations forming the tax system. Each tax system operating properly has to be coherent and different kinds of taxes have to be harmonious without any possibility of contradiction between them. The aim of this paper is to characterize the essence of the tax system cohesion in the interior and exterior context. The analysis is devoted to the cohesion of the taxes forming the Polish tax system and the necessity of harmonizing a given tax construction with other constructions as well as legislation in general and administrative and civil law solutions in particular. What is more, the paper analyses the range of harmony between the Polish tax law and international regulations as far as the avoidance of double taxation is concerned.

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The Link between Fiscal Decentralization and Ethnolinguistic Fragmentation of the Population in OECD Countries

Author(s): Lenka Maličká,Jakub Križko / Language(s): English Issue: 04/2020

In this paper, authors propose a unique merged index of the ethnolinguistic fragmentation of the population to examine the relationship between fiscal decentralization and ethnolinguistic fragmentation. The initial hypothesis, based on the Decentralization Theorem, assumes a positive relationship. The basic dynamic panel data model covers a sample of 35 OECD countries in period 2000 – 2017, the reduced sample covers 26 OECD countries, excluding countries with the lowest income inequalities. Here the stronger effect of ethnolinguistic fragmentation on fiscal decentralization is expected. The research involves different types of fiscal decentralization (spending, revenue and tax decentralization). Estimation results are confronted with estimations employing alternative indices of ethnic and linguistic fragmentation, previously used in researches. Findings support the initial hypothesis in the case of the spending decentralization on both samples. The confrontation with indices of ethnic or linguistic fragmentation shows significant effect of ethnic fragmentation. In the case of the reduced sample, results do not support the expectation of stronger effect of ethnolinguistic fragmentation on fiscal decentralization.

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What are Effective Measures against Vat Evasion? Evidence from the Czech Republic

Author(s): Markéta Arltová,Jan Pavel,Jana Tepperová,Hana Zídková / Language(s): English Issue: 02/2020

VAT is one of the most important tax revenues of the European states, yet it suffers from excessive tax evasion. Carousel frauds that abuse the current VAT treatment of cross-border supplies of goods in the EU represent the most serious type of VAT evasion. Almost all EU Member States have implemented anti-fraud measures. This paper discusses the effectiveness of such measures as introduced in the Czech Republic. The analysis of quarterly time series of VAT revenues from 1999 to 2016 showed that from all the anti-fraud measures, tightening of the rules for unreliable payers introduced at the beginning of 2013 proves in our models to be the most robust. A significant, positive effect has also been identified for the adoption of the reverse charge mechanism on scrap and emission allowances, as well as for the implementation of the VAT control statement. On the other hand, our analysis did not confirm that the so-called protective orders do increase VAT revenues. The total annual increase in tax collected as a result of implementing the above-mentioned measures was according to the model around CZK 51 billion by the end of 2015. This is 14.5% of the total annual VAT revenues.

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Fiscal Decentralization and Inequality: An Analysis on Romanian Regions

Author(s): Anca Florentina Gavriluţă (Vatamanu),Mihaela Onofrei,Elena Cigu Rusu / Language(s): English Issue: 01/2020

Efforts to decentralize financially democratically elected local governments is a common theme across Europe because the particularities of each country determine a certain type of fiscal decentralization based on multiple criteria, including fiscal capacity. Over the last 20 years, some Western European countries have succeeded in establishing a form of balanced central government decision and fiscal decentralization that can help to reduce disparities between their own regions. Furthermore, European policies are geared towards reducing disparities both between countries and within the country, especially in the countries of Central and Eastern Europe, which face major disparities, as is the case of Romania. In this paper, we analyse regional-level fiscal disparities in Romania with fiscal and economic data over the period 2004 – 2015, by using Gini index to measure the dispersion of local fiscal capacity and a panel data approach to determine the extent to which decentralization involves inequality and the impact of fiscal decentralization on income inequality. The results of the analyses show that fiscal policy does very little to reduce inequality and poverty overall, finding a certain inequality in the distribution of revenues and an alarm signal regarding the "healing" nature of transfers from the state budget.

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Stimulating factor in the provision of tax credits in Slovakia

Author(s): Mariana Sedliačiková,Katarina Vavrová,Peter Badura,Lenka Kalusová / Language(s): English Issue: 1/2019

The aim of this paper is to evaluate the issue of tax incentives in Slovak republic. Characteristics of particular types of the tax incentives used in tax practice and impact of tax incentives on the income tax used in Slovakia were analysed. All approval processes and terms of taking incentives were solved through the model case study. Based on the analysis of primary and secondary sources and practical experiences, it was elaborated a SWOT analysis of the strengths and weaknesses of fiscal incentives in Slovakia.

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FISCAL RESPONSES TO THE COVID-19 PANDEMIC THROUGH REDESIGNING OF CORPORATE INCOME TAX IN THE REPUBLIC OF SERBIA

Author(s): Jadranka Đurović-Todorović,Marina Đorđević,Milica Ristić Cakić / Language(s): English Issue: 22/2021

Corporate income tax (CIT) is a fundamental tool of the fiscal system due to its sensitivity to economic cycles and the impact it can have on the economic decisions of enterprises. Although the justification of corporate income tax has been called into question in the current academic literature, it is one of the tax forms that can be used to stabilize and develop the economy, especially after the crisis. For this reason, this paper provides an analysis of corporate income tax in Serbia. The paper will focus on reduced CIT rates and tax incentives. Our work aims to contribute to the literature in two aspects. The first is to provide evidence that it is necessary to carry out parametric reform of corporate income tax. Another is providing additional literature on the COVID-19 crisis to form the basis for further economic research.

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Ce se întâmplă cu sumele achitate în temeiul unui act administrativ fiscal anulat – poate instanța dispune direct restituirea lor?

Author(s): Alex Slujitoru,Cristina Ionescu / Language(s): Romanian Issue: 4/2021

Recent practice shows that the tax authorities have not abandoned the attempts to delay as much as possible the refund of the amounts that the taxpayer paid under a tax administrative act that was definitively annulled by the courts. We consider that the courts are fully competent to order the refund of the amounts as an effect of the annulment of the fiscal administrative acts without the need for the respective taxpayer to go through any other procedure, taking into account the aspects that we will detail in this article.

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Marii contribuabili primesc o gură de aer: ANAF extinde cu șase luni perioada de grație pentru SAF-T

Author(s): Georgiana Iancu / Language(s): Romanian Issue: 4/2021

The tax authority offers a respite to large taxpayers, postponing by six months the date of the first reporting of the Standard Tax Control File (SAF-T) or D-406, as it was called. The measure comes in the conditions in which, as a survey conducted by EY Romania showed only two weeks ago, more than half of the major taxpayers had not started preparations for the implementation of this new declaration, and almost a third of them had the information required by reporting in several computer systems for tax and accounting management. The respite received by the large taxpayers should mobilize the companies, so that they can make the declaration in the new terms.

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Cum evaluăm oportunitatea aplicării regimului de consolidare fiscală în domeniul impozitului pe profit?

Author(s): Delia Cataramă,Mihaela Ardeleanu,Andreea Balaci / Language(s): Romanian Issue: 5/2021

In 2020, Romania decided to introduce in the national legislation the possibility of consolidation in the field of profit tax, being one of the most awaited facilities by the Romanian business environment. It involves the formation of a tax group of at least two members, which aims to offset tax profits with tax losses incurred by the various companies in the group. In this article, we aim to detail, analyze and explain all the changes that have been made to national legislation in this regard. Specifically, given the fact that the first year of application of fiscal consolidation is 2022, we want to analyze the conditions that must be met to be part of a tax group, how to apply the consolidation system, the advantages and disadvantages that may arise for each of the group members, so that companies can effectively assess the opportunity of applying this facility.

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Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

Author(s): Robert W. McGee,Jovan Shopovski,Monika Bolek / Language(s): English Issue: 35/2022

The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are analyzed.Methodology: Tax evasion is analyzed based on the most recent (Wave 7) World Value Survey data with the significance of differences between respondents, correlation and regression models analysis.Results of the research: It has been found that there are significant differences between the global approach and groups of males and females when the acceptance of cheating on taxes is taken into consideration. The analysis of groups reflected the fact that all factors influence respondents in the same way without distinguishing between males and females.

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THE LONG-RUN EFFECTS OF THE SHORT-RUN STABILIZATION POLICIES IN UKRAINE

Author(s): Yuliana Yuriyivna Poliakova,Solomiya Sokurenko / Language(s): English Issue: 4/2022

Based on the quarterly data for the period of 2002-2021, short- and long-term output effects of stabilization policies in Ukraine are estimated. Our main results are as follows: (i) domestic currency appreciation is expansionary regardless of the time horizon, (ii) government expenditures are expansionary in the short run, with an opposite effect in the long run, (iii) monetary policy tightening is contractionary in the long run, (iv) liberalization of economy is expansionary in the long run. Also, about 80% of deviation from the long-run relationship is corrected in the short run.

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Optimum currency areas: State of research, the European Monetary Union

Author(s): Alexander Lucian Drossart-Demond / Language(s): English Issue: 2/2022

The present paper deals with optimum currency areas (OCA). Its main goal is to give a synthesis of the central research areas in this field and provide a link to the real-life example of the European Monetary Union (EMU). Overall, the paper will possibly uncover potential areas for further research, and thus may be able to serve other researchers. The article illustrates the original OCA theory by Robert Mundell and further important research built upon it. The OCA criteria resulting from the foregoing research are then placed aside the actual Maastricht criteria set up by the European Union, necessary to fulfil for joining the eurozone. The question of whether these criteria are even necessary is examined alongside the topic of endogeneity, which is a relatively new field of research in the OCA field. Lastly, the pros and cons of joining a single currency area are analyzed, before the author provides suggestions for potential future research.

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STABILIZACJA FINANSÓW PUBLICZNYCH WYZWANIEM POLITYKI GOSPODARCZEJ POLSKI

Author(s): Julia Wierucka / Language(s): Polish Issue: 2/2023

The aim of this work is to analyze and evaluate one of the main economic challenges for Poland for the coming years, namely stabilizing the public finance system and slowing down the growth of public debt. The main research problem of the work was defined in the form of a question: what is the situation of stabilization of the public finance sector in the era of today's challenges and threats in economic policy and in the international arena? The following were defined as specific problems: the current situation of public finances in Poland, which is the basis for this analysis, the definition scope of the subject of the case, as well as determining the factors affecting the development of events. With reference to the presented research problems, a hypothesis was put forward that the activities carried out in the field of stabilizing the finances of the Republic of Poland are insufficient to current events. The hypothesis was based on the statistical results presented in the article. The following research methods were used in the work: defining, which allowed to determine the unambiguity of terms, analysis and synthesis, which allowed for the appropriate interpretation of the existing data, induction and deduction, which allowed finding the answer to the research question considered in the work. The work also uses the method of comparative analysis in terms of definitions regarding the discussed scope. An analysis of sources, monographs, and scientific articles dealing with the researched subject was also used.

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THE IMPROVEMENT OF DECISION-MAKING IN THE LATVIAN TAX SYSTEM: CASES OF IRREDUCIBLE INCOMPATIBILITY TAKING INTO ACCOUNT RELIABILITY, EQUITY AND EFFICIENCY CRITERIA

Author(s): Alexey Leontyev,Karlis Ketners / Language(s): English Issue: 2/2023

The rational functioning of the tax system is a significant problem for any state. Evaluation of the tax system performance is usually carried out considering interest only of one part – either government or business or related to the specific narrow parts of the tax system, like an analysis of a particular tax, thus not allowing to perform a full-fledged assessment. One of the problems that are crucial for the tax system’s vitality – is its reliability. The purpose of the article is to develop an approach of estimating and assessing the tax system reliability. Another two major criteria of the tax system functioning are equity and efficiency, which form the basis of the tax system optimization for finding their rational combination. The process of such multi-criteria optimization is usually associated with irreducible incomparability of the criteria.Methodology – as a tool proposed Weibull distribution, S-shaped curve, as well as a three-tiered scale for determining the level of the tax system reliability. Using Kendall’s Concordance Coefficient, the resulted data was processed and taxes and criteria on which concessions could be made were determined.Findings – the analysis has shown that the difference between the opinion of experts regarding the ranking of taxation criteria was related to their affiliation – state or business. To find a solution in this case method of successive concessions has to be applied, which requires a ranking of relative single indexes of taxation criteria, as well as taxes that are associated with them.Originality – for formalization of the process of dealing with incomparability of criteria, proposed concepts of business-oriented aspect of tax optimization, which is aimed at both business entities, as well as on individuals and state-oriented aspect of tax optimization.

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ENHANCEMENT OF PERFORMANCE AUDIT FOR EFFECTIVE BUDGET INVESTMENTS

Author(s): Lyazzat Sembiyeva,Assel ISMAILOVA,Česlovas Christauskas,Begzat Nurmaganbetova / Language(s): English Issue: 1/2024

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments’ technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement.

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Airbnb as an Accommodation Platform and Tax Aspects

Author(s): Michal Janovec / Language(s): English Issue: 5/2023

Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still a few tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such a taxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.

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THE IMPACT OF THE NEW GST REGIME ON MSMES IN INDIA, WITH A SPECIAL EMPHASIS ON INPUT TAX CREDIT

Author(s): Anchit Sureka,Nabasmita Bordoloi / Language(s): English Issue: 4/2024

This research examines the transformative impact of the Goods and Services Tax (GST) regime, with a particular focus on the Input Tax Credit (ITC) framework, offering new insights into its practical implications for businesses and the broader economy. While existing literature discusses both the GST and ITC, this study is unique in its comprehensive, real-world analysis of the challenges and opportunities organizations face when navigating the ITC system under the reformed tax structure. By employing a mixed-methods approach that combines the quantitative analysis of financial data with qualitative interviews, this research delves deeper into the experiences of businesses, highlighting both the advantages (such as streamlined processes and reduced tax burdens) and difficulties (such as obstacles in claiming ITC) faced by them. A key contribution of this study is its exploration of the interdependencies between technological infrastructure, administrative capabilities, and the regulatory environment, providing a nuanced understanding of how these factors collectively influence ITC utilization. Furthermore, the study advocates for the need for enhanced taxpayer education, policy refinement, and administrative simplification to unlock the full potential of the GST reforms. By shedding light on these under-explored aspects, the research offers novel perspectives on optimizing the ITC system, ensuring that it can better support businesses and drive the success of GST implementation.

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Samorząd terytorialny jako podmiot gospodarczy

Author(s): Zofia Dolewka,Marek Wojciechowski / Language(s): Polish Issue: 3/2024

The article aims to identify the role of local government,as a public institution, in eco-nomic activity. Local government fulfills this role through the performance of its owntasks – mainly by providing services to meet social needs – and by undertaking variousactions to shape the conditions for local development and entrepreneurship. This dualrole positions local government as both a service provider and a creator of development.The study is analytical and descriptive, based on a review and interpretation of the rele-vant literature and observations of practice. The thesis proposed in this discussion assertsthat local government, in all its activities, is guided by economic thinking and operatesaccording to a distinct logic of functioning in economic activity (entrepreneurship). Forstructural and functional reasons, local government has characteristics typical of an en-trepreneurial entity.

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