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Journal articles on the topic 'Unitary tax'
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1
Segal, Mark A. "The Unitary Tax Reconsidered." Journal of Applied Business Research (JABR) 10, no. 3 (September 22, 2011): 1. http://dx.doi.org/10.19030/jabr.v10i3.5917.
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<span>How to determine the amount of income of essentially integrated multi-jurisdictional business entities that should be taxable by a particular state constitutes one of the most persistent issues in the state tax area. The need to resolve this issue is critical in light of states fiscal needs and the growing interdependence of the global economy. Unitary taxation constitutes a frequently employed approach to the issue. Unitary taxation, particularly its common variant of worldwide formula apportionment, has generated considerable controversy with regard to the appropriateness of its manner of apportionment and the impact it can have upon interstate and international commerce and relations. In this paper examination and analysis are made of: the major issues pertaining to the unitary tax and worldwide formula apportionment, the evolution of the unitary tax and the case law concerning it, as well as alternative courses of action for resolving the unitary tax controversy.</span>
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Grazzini, Lisa, and Alessandro Petretto. "Tax Competition between Unitary and Federal Countries." Economics of Governance 8, no. 1 (June 2, 2006): 17–36. http://dx.doi.org/10.1007/s10101-006-0012-1.
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Foran, Nancy, and Dahli Gray. "THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD." Accounting Historians Journal 15, no. 1 (March 1, 1988): 65–87. http://dx.doi.org/10.2308/0148-4184.15.1.65.
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Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the legal system and the political process. This paper traces the effect of taxpayers' judicial, political and economic actions on the evolution of the unitary tax apportionment method. The study demonstrates that although taxpayers challenged this expansion numerous times in the courts and through the political process, it was not until taxpayers used economic sanctions that the states began to restrict the reach of the unitary method. Public law, case law, position statements, interviews and journal and newspaper articles provided the data for this study.
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Williams, Michael G., Charles W. Swenson, and Terry L. Lease. "Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results." Journal of the American Taxation Association 23, no. 1 (March 1, 2001): 39–60. http://dx.doi.org/10.2308/jata.2001.23.1.39.
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This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes. Important findings of the study are that tax rate changes in nonunitary states may cause little or no change in resources used in that state. Indeed, in one scenario, the resulting resource flows from a tax increase are favorable to the nonunitary state, making a tax increase a win-win situation for the state government (higher tax revenue and more economic activity). In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new capital, or new jobs) or by use of nontax incentives.
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Gupta, Sanjay, and Mary Ann Hofmann. "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures." Journal of the American Taxation Association 25, s-1 (January 1, 2003): 1–25. http://dx.doi.org/10.2308/jata.2003.25.s-1.1.
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This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary taxation or the throwback rule. Triangulating our empirical findings with prior analytical and simulation studies suggests the following hierarchy for the relative importance of major attributes of state corporate income tax regimes: the unitary or throwback requirement is most influential on incremental capital investment, followed by apportionment weights and tax rates, and, finally, investment-related incentives.
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Viegas, Miguel, and António Dias. "Country-by-Country Reporting: A Step Towards Unitary Taxation?" Intereconomics 56, no. 3 (May 2021): 167–73. http://dx.doi.org/10.1007/s10272-021-0974-9.
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AbstractMultinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately, these reports are not made public in the European Union, thus preventing public scrutiny about the strategies used by multinational companies to displace profits to tax havens. This article applies the Unitary Taxation regime proposed by the European Commission to US multinational companies. The results confirm a strong bias among the profits distribution towards countries with lower corporate tax rates. Likewise, they confirm the capacity of the Unitary Taxation to promote a fairer distribution of tax revenues. These results can be a good contribution to the current Portuguese presidency of the European Union, which managed to gather important support to move forward with the European public country-by-country reporting directive.
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Opreţ, Laura-Anca, Florin Marius Turcaş, Florin-Cornel Dumiter, and Petre Brezeanu. "Tax evasion between fraud and legality." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 4 (December 1, 2017): 1–11. http://dx.doi.org/10.1515/sues-2017-0013.
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Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.
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Wilde, James A., and Charles E. McLure. "The State Corporation Income Tax: Issues in Worldwide Unitary Combination." Southern Economic Journal 52, no. 1 (July 1985): 306. http://dx.doi.org/10.2307/1058944.
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Hybka, Małgorzata Magdalena. "Allocating tax revenue to sub-central government levels: lessons from Germany and Poland." Equilibrium 11, no. 4 (December 31, 2016): 689. http://dx.doi.org/10.12775/equil.2016.031.
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Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.
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Liebert, Nicola. "Steuerwettbewerb ein Ende setzen." PROKLA. Zeitschrift für kritische Sozialwissenschaft 39, no. 154 (March 1, 2009): 65–82. http://dx.doi.org/10.32387/prokla.v39i154.442.
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The global mobility of capital and the availability of tax havens enable multinational corporations and wealthy individuals to escape tax payments due in their home countries. Most states react by shifting more of the tax burden onto labour and consumption, while lowering corporate tax rates in an effort to remain internationally competitive, thereby creating a tax system that is both inequitable and socially and economically unsustainable. However, there is scant evidence that lower taxes on capital in fact contribute to higher investment, but they do lead to profit shifting for the purpose of tax planning. Alternative tax systems such as unitary taxation could help to stop profit shifting and slow down tax competition.
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Gupta, Sanjay, and Daniel P. Lynch. "The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections." Journal of the American Taxation Association 38, no. 1 (October 1, 2015): 125–43. http://dx.doi.org/10.2308/atax-51301.
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ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.
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Milligan, Kevin, and Michael Smart. "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates." American Economic Journal: Economic Policy 11, no. 1 (February 1, 2019): 406–34. http://dx.doi.org/10.1257/pol.20160600.
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We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and examine its implications for the excess burden of personal taxes. We show how a properly chosen federal tax rate can offset the fiscal externality between states and facilitate decentralization, even in a heterogeneous federation where unitary taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting. We estimate these elasticities around a tax decentralization reform in Canada, finding both to be empirically relevant. We discuss the implications for optimal federalism. (JEL D31, H21, H23, H24, H26, H71, H77)
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Pokrovskaia, N. V., and A. V. Belov. "Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan." Journal of Tax Reform 6, no. 1 (2020): 73–89. http://dx.doi.org/10.15826/jtr.2020.6.1.076.
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Morgan, Jamie. "Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation." British Journal of Politics and International Relations 18, no. 2 (May 2016): 463–81. http://dx.doi.org/10.1177/1369148115623213.
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Flowers, Marilyn R. "Shared Tax Sources in a Leviathan Model of Federalism." Public Finance Quarterly 16, no. 1 (January 1988): 67–77. http://dx.doi.org/10.1177/109114218801600103.
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Separation of the tax sources is often advanced as a norm for the fiscal organization of a federal system of government. This article examines the analytical properties of the separation norm within the context of the Leviathan model of revenue-maximizing government. If two revenue-maximizing units of government at different levels in a federal system share a common tax base, combined tax rates applied to that base will lie on the backward-bending portion of the Laffer curve. A challenge of sorts is presented to the Brennan-Buchanan hypothesis that a federal as opposed to a unitary system of government can act as a constraint on Leviathan. They base their proposition on the existence of competing governments at a single level. However, the essence of federalism is multiple levels of government. This layering needs to be more carefully considered with respect to the implications for restraining Leviathan.
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DUSENBINOV, Arman. "Decentralization and Tax Federalism: Ways to Develop Local Self-Governance." Public Administration and Civil Service, no. 3 (September 28, 2020): 36–46. http://dx.doi.org/10.52123/1994-2370-2020-74-3-36-46.
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This article discusses the features of implementing tax federalism in a unitary state. The article analyzes the implementation of the fourth level of the budget in the Republic of Kazakhstan, as well as the experience of tax independence of municipalities in the European Union. The article analyzes the weaknesses of the current model of financing local self-government in the Republic of Kazakhstan and the state of self-government in General. It is assumed that the system used for financing the local community does not fully use the economic and investment potential of the territories. It is proposed to introduce elements of an independent fiscal policy at the local government level in the Republic of Kazakhstan to increase the investment attractiveness and self-sufficiency of the fourth-level budgets.
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Nurhidayati, NFN. "ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 170–91. http://dx.doi.org/10.31092/jia.v3i0.51.
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Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector.
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Wagner, Richard E., and Akira Yokoyama. "Polycentrism, Federalism, and Liberty: A Comparative Systems Perspective." Journal of Public Finance and Public Choice 31, no. 1 (April 1, 2013): 179–97. http://dx.doi.org/10.1332/251569213x15664519748668.
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Abstract Federalism is commonly thought to be a pro-liberty system of government, in contrast to a unitary system. Within a unitary system, people face but a single government that taxes and regulates. Within federal systems, however, people face two or more governments that tax and regulate. In light of this multiplicity of independent governments, it is reasonable to wonder why federalism is widely thought to be favorable to liberty. Whether federalism is or is not favorable to liberty depends on some institutional features of a federalist system. In particular, we distinguish between two systems of federalist governance: competitive federalism and cartel federalism. Where competitive federalism entails competition among all units of government, cartel federalism entails collusion among governments. Competitive federalism has a polycentric structure where no single government dominates the other governments. In contrast, cartel federalism has a monocentric structure that is dominated by the cartelizing unit of government.
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Feeny, David. "The Decline of Property Rights in Man in Thailand, 1800–1913." Journal of Economic History 49, no. 2 (June 1989): 285–96. http://dx.doi.org/10.1017/s0022050700007932.
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Like many land-abundant, labor-scarce economies, Thailand had a well-developed system of property rights in man. Over the nineteenth century corvée and slavery were abolished and replaced by military conscription, a head tax, and more precise property rights in land. Concomitant trends included extensive commercialization, the growth of international trade, imperialist threats to Thai sovereignty, and the growth of a centralized unitary state. Both domestic and international political motives influenced monarchs in the abolition of human-property rights. Economic change greatly facilitated these institutional changes.
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Tsymbaliuk, Iryna. "FINANCIAL DECENTRALIZATION AND ITS IMPACT ON LOCAL BUDGET INCOME FORMATION: INTERNATIONAL EXPERIENCE." International Journal of New Economics and Social Sciences 8, no. 2 (December 30, 2018): 135–38. http://dx.doi.org/10.5604/01.3001.0012.9934.
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The public governance decentralization requires the redistribution of financial resources for the powers imple-mentation delegated to local authorities. The purpose of the article is to determine the essence of financial decen-tralization and the peculiarities of its implementation in Ukraine and some other countries. The article reveals the essence of financial decentralization and related concepts defining the financial autonomy of local authorities. The features of the revenue part of local budgets formation in different countries of the world in the conditions of financial decentralization are revealed. A comparison of the main elements of the intergovernmental tax distribu-tion in some unitary countries of Europe has been made. The dynamics of tax revenues to budgets of different lev-els in Ukraine is determined. The distribution of tax revenues between budgets of different levels is presented in the context of financial decentralization in Ukraine. The obtained results of the analysis made it possible to deter-mine that for a successful decentralization reform, local authorities should be given sufficient financial resources to fulfill their responsibilities for solving local problems and ensuring regional development.
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Nayab, Durre, Muhammad Nasir, Junaid Alam Memon, Mahmood Khalid, and Anwar Hussain. "Estimating the price elasticity for cigarette and chewed tobacco in Pakistan: evidence from microlevel data." Tobacco Control 29, Suppl 5 (August 25, 2020): s319—s325. http://dx.doi.org/10.1136/tobaccocontrol-2019-055232.
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BackgroundWhile there is a large literature on the magnitude of price elasticity of cigarette demand, less is known about the same for chewed tobacco. Moreover, the studies on cigarette demand in Pakistan tend to ignore the heterogeneity in the smoking behaviour. This study estimates price elasticity for cigarette and chewed tobacco demand across different income groups, provinces and regions; and use these coefficients for simulating Pakistan’s tax policy and its impact on revenue and health outcomes.MethodDeaton model was applied on the 2015–2016 Household Integrated Income and Consumption Survey dataset to estimate price elasticities of different tobacco products.ResultsThe demand for cigarettes is unitary elastic (−1.06), suggesting that a 1% increase in cigarette price would reduce its consumption by 1.06%. On the other hand, the demand for chewed tobacco is relatively inelastic (−0.55). Provincially, the own-price elasticity of cigarettes is negative and significant for all but Kyber Pakhtunkhwa (KP) province; whereas that of the chewed tobacco is negative and significant only for KP and Balochistan. Besides, the price elasticity of demand for both tobacco products is negative and significant only for lower income group and the rural region. The tax simulations favour a two-tiered tax system over the existing three-tiered system as the former will bring significantly better tax revenue and health outcomes.ConclusionsWhile confirming the effectiveness of tax policies in curbing tobacco use, this study concludes that higher tobacco taxes could increase tax revenue and improve public health in Pakistan.
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Eltrudis, Davide, and Patrizio Monfardini. "Are Central Government Rules Okay? Assessing the Hidden Costs of Centralised Discipline for Municipal Borrowing." Sustainability 12, no. 23 (November 27, 2020): 9932. http://dx.doi.org/10.3390/su12239932.
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In the EU, the specialty municipal banks have been the traditional funding source besides tax sharing and governmental transfers for Local Governments (LGs). With the decentralization process, LGs experienced different market-based options so that banks were no longer the only source of funding. However, with the onset of the Eurozone crisis, public sector debt is no more risk-free, and the cost of borrowing became unstable over time. To minimise such risks, Central Governments forced LGs to adopt general principles of control of local borrowing. Previous studies evidenced that centralised controls affect unitary countries more than federations. This paper investigates the Centralised Discipline and Control Model to understand whether it generates hidden costs. For such a purpose, the paper compares municipal bonds against borrowing from banks in Italy, a European unitary country. This paper highlights the existence of hidden costs for Italian LGs because the Central Government set up an expensive system for controlling the entire public sector debt. Policy makers should pay particular attention to which model of control to adopt by considering their country’s specific characteristics and the potential impacts of the different models on them, according to the present economic circumstances.
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Osollo, Luis Dena. "CALIFORNIA'S UNITARY METHOD OF ALLOCATING JURISDICTION TO TAX INCOME FROM MULTISTATE (OR NATION) BUSINESS: INTERNATIONAL APPLICATION AND IMPLICATIONS." Tilburg Law Review 6, no. 3 (January 1, 1997): 289–347. http://dx.doi.org/10.1163/221125997x00048.
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Verma, Sanjoli. "GOODS AND SERVICES TAX :IS IT IN ACCORDANCE WITH THE FEDERAL STRUCTURE OR UNITARY FEATURE OF THE CONSTITUTION." International Journal of Advanced Research 7, no. 9 (September 30, 2019): 444–55. http://dx.doi.org/10.21474/ijar01/9682.
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Britchenko, Igor,, Maksym, Bezpartochnyi, and Natalia, Maslii. "Financial decentralization in Ukraine: prerequisites, problems, prospects." VUZF REVIEW 4, no. 4 (December 31, 2019): 25–44. http://dx.doi.org/10.38188/2534-9228.19.4.03.
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The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment.
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Babynina, L. O. "Enhanced Cooperation - the New Trend of the EU Development." MGIMO Review of International Relations, no. 4(37) (August 28, 2014): 148–54. http://dx.doi.org/10.24833/2071-8160-2014-4-37-148-154.
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The article is dedicated to implementation of the enhanced cooperation in the EU. Actually two such projects are шn progress (the law applicable to divorce and legal separation and unitary patent protection) and other two are under discussionffmandai transaction tax and European Public Prosecutor's Office). Active use of the enhanced cooperation recently shows that such kind of the promoting integration is more and more required in the EU. However its implementation can jeopardize the principles of the EU functioning and undermine the status of the institutions in the integration process. This mechanism can also be used in order to exclude the discordant states from integration process instead of traditional search of compromises. This argument is based on analysis of the implementation conditions of the project on the unitary patent protection. At the same time the projects of the enhanced cooperation obviously make the interaction in different spheres more efficient. In addition they can be used for testing the new types of cooperation. That's why the search for an optimal balance between promotion integration through the mechanism of enhanced cooperation and preserving the unity of the EU should be considered as main goal by participants of the integration process. Otherwise the gradual separation on the vanguard group may lead to EU division. Nevertheless taking into consideration enlargement of the EU and its diversity, the enhanced cooperation Should be used onlyas "extreme measure".
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Beninger, Denis, François Laisney, and Miriam Beblo. "Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply." Journal of Population Economics 20, no. 4 (June 27, 2006): 869–93. http://dx.doi.org/10.1007/s00148-006-0077-8.
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Cavallaro, Raffael, and Izumi Shimada. "Some Thoughts on Sican Marked Adobes and Labor Organization." American Antiquity 53, no. 1 (January 1988): 75–101. http://dx.doi.org/10.2307/281155.
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This paper explores the applicability of the segmentary construction-labor tax model of marked adobe distribution proposed for the solid adobe Mochica pyramids in the Moche Valley on the Peruvian North Coast for Middle Sican monumental architecture in Batan Grande farther north. The model is found inadequate to account for the Middle Sican brick-marking pattern characterized by, among other things, a very high frequency of marking and lack of a one-to-one correspondence between brick size/shape and mark. The difference seems due in part to the chamber-fill building technique of the Middle Sican pyramids which required large scale, unitary construction. Cluster analysis was carried out to assess the relative merits of various alternative models. The most plausible models are those that posit a relatively complex labor organization and specify the role of local, lower-level administrators.
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Krysovatyy, A. I., and F. P. Tkachyk. "The Evolutionary Paradigm of Fiscal Federalism: Transformation of the United States Experience into Ukrainian Decentralism." Business Inform 8, no. 523 (2021): 109–16. http://dx.doi.org/10.32983/2222-4459-2021-8-109-116.
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The modern paradigm of effective social and economic development of regions must take into consideration the dialectics of fiscal federalism in the symbiosis of its essential determinants with fiscal decentralization. The purpose of the article is to scientifically and conceptually substantiate the model of fiscal federalism of the United States of America in the field of implementation of adequate provisions into Ukrainian decentralization. The article examines the conceptual provisions of fiscal federalism, substantiates the forms of decentralization of powers among levels of government. The architectonics and evolutionary paradigm of fiscal federalism in the United States of America are covered. The risks and effects of fiscal federalism were monitored for the purposes of implementing its basic aspects into Ukrainian practice. Theories of the first and second generations of fiscal federalism are considered. It is ascertained, that the principles of fiscal federalism are used in the practice of unitary countries. Public authorities actively apply mechanisms of cooperation with municipalities in the context of delegation of tax and expenditure powers. Emphasis is placed on the tax component of the intensification of fiscal autonomy of local governments. At the same time, the experience of the United States of America has shown the importance of directing grants and transfers to social projects of municipalities. The priorities of adaptation of actual postulates of fiscal federalism into Ukrainian system of interbudgetary relations under conditions of decentralization of powers are outlined. It is emphasized that fiscal federalism should not be limited to the redistribution of financial resources between the State and local governments. It should encourage amalgamated territorial hromadas to financial autonomy and increase tax potential to improve the prosperity of citizens
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Lu, Ming, and Huiyong Zhong. "Eurozonization of the Chinese Economy: How Do Intergovernmental Transfers Affect Local Government Debt in China?" Asian Economic Papers 17, no. 1 (February 2018): 1–18. http://dx.doi.org/10.1162/asep_a_00581.
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China's local government debt has risen dramatically bringing risks to China's fiscal sustainability and long term economic growth. Using urban construction investment bonds (UCIBs) issued by local government financing vehicles (LGFVs), we study how intergovernmental fiscal transfers impact the issuance of UCIBs under China's unitary currency system. Applying instrumental variable estimation, we find that special-purpose fiscal transfers per capita are positively associated with the issuance of UCIBs. A one-RMB increase in special-purpose fiscal transfers per capita is associated with an increase in the issuance of UCIBs per capita of 0.282 RMB, whereas regular fiscal transfers (including tax rebates and general fiscal transfers) do not affect the issuance of UCIBs. Furthermore, the effect of special-purpose fiscal transfers on the issuance of UCIBs mainly exists in inland cities rather than coastal cities. This imposes risks of “eurozonization” for the Chinese economy. We also find a deterioration of refinancing in terms of issuing more UCIBs.
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Onyshchenko, S. V., A. Y. Berezhna, and О. М. Filonych. "Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization." PROBLEMS OF ECONOMY 1, no. 47 (2021): 107–22. http://dx.doi.org/10.32983/2222-0712-2021-1-107-122.
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Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship between budget policy, which is manifested through the dialectical unity of budget strategy and tactics, and the budget mechanism. The budgetary mechanism is defined as a system of measures aimed at influencing the mobilization of optimal funds, their efficient distribution and rational use in order to ensure macroeconomic balance, sustainable development and preservation of state sovereignty, as defined by state policy. It is suggested to integrate the constituent elements of the budgetary mechanism into the appropriate subsystems within its framework, through which the main functions of the budgetary mechanism aimed at achieving the goal are manifested. In order to study a subsystem of the budgetary mechanism, namely the regulatory mechanism, the peculiarities of the manifestation of budgetary decentralization in Ukraine are analyzed. It is proved that the introduction of the subsidiarity principle while constructing the decentralized model of inter-budgetary relations in the unitary Ukraine is currently the best option for it to find a balance between the advantages of budgetary federalism and the unitary form of budgetary relations. Systemic problems of budget decentralization have been identified, namely: decentralization occurs by bringing in new persons to act on the national level; it does not affect the mechanisms of autonomy in decision-making on taxation and the formation of additional sources of local budget revenues; statutory tax benefits for the local tax mobilization significantly reduce the financial resources of local budgets; local budgets remain significantly dependant from the state; in the regulation of local budget revenues, preference is given to transfer instruments, and the share of budget-generating taxes is reduced. Given the theoretical construct of the public sector theory, which gives grounds to the formation of local budget revenues, and the results of the research on budget regulation in Ukraine, budget decentralization processes are only proven to be pretentious, and the need to improve the division of budget authority is identified, while emphasis is made on financial self-sufficiency.
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Cao, Lei, and Selcuk Koyuncu. "A note on multilevel Toeplitz matrices." Special Matrices 7, no. 1 (January 1, 2019): 114–26. http://dx.doi.org/10.1515/spma-2019-0011.
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Abstract Chien, Liu, Nakazato and Tam proved that all n × n classical Toeplitz matrices (one-level Toeplitz matrices) are unitarily similar to complex symmetric matrices via two types of unitary matrices and the type of the unitary matrices only depends on the parity of n. In this paper we extend their result to multilevel Toeplitz matrices that any multilevel Toeplitz matrix is unitarily similar to a complex symmetric matrix. We provide a method to construct the unitary matrices that uniformly turn any multilevel Toeplitz matrix to a complex symmetric matrix by taking tensor products of these two types of unitary matrices for one-level Toeplitz matrices according to the parity of each level of the multilevel Toeplitz matrices. In addition, we introduce a class of complex symmetric matrices that are unitarily similar to some p-level Toeplitz matrices.
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Callard, Cynthia D., and Neil Collishaw. "Cigarette pricing 1 year after new restrictions on tobacco industry retailer programmes in Quebec, Canada." Tobacco Control 28, no. 5 (February 15, 2019): 562–65. http://dx.doi.org/10.1136/tobaccocontrol-2018-054516.
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ObjectivesOver the past 15 years, tobacco companies operating in Canada abandoned their long-standing unitary price model in favour of price differentiation. Concerns about low cigarette prices were identified by the Quebec government in 2015 when it introduced restrictions on the types of incentives that tobacco manufacturers may offer to retailers. This study sought to explore cigarette prices in Quebec 1 year after these restrictions came into effect.MethodsDetails on cigarette trading terms and programmes were obtained from websites maintained by retailer groups. Visits were made to tobacco retailers in four Quebec municipalities in the autumn of 2017. The price displayed for cigarettes was observed and recorded in 273 convenience stores.ResultsTwo forms of price differentiation were observed. The first was price-segmentation between brands, reflected in a difference of $3 or more in the average displayed price between premium and discount brands of each manufacturer (ie, $10.48 vs $7.43 for a package of 20 cigarettes of the most and least expensive brands sold by Philip Morris International). Price localisation was also observed, reflected in a $2 range of prices between retail outlets for the same package of cigarettes. Even among outlets of a given chain of convenience stores, the price of the least expensive brands varied by more than $1 per package. The size of the variance in prices rivals or exceeds the size of tobacco tax increases in Quebec over the past decade.ConclusionsRecent restrictions on tobacco industry incentive programmes for retailers have not ended price differentiation. Tobacco manufacturers’ and retailers’ pricing policies continue to provide price-sensitive smokers with ways to avoid the impact of tobacco tax increases.
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Hutagalung, Edward. "PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH." Jurnal Ilmu Pemerintahan Widya Praja 42, no. 1 (June 1, 2016): 1. http://dx.doi.org/10.33701/jipwp.v42i1.137.
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The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.
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Honak, I. M. "The Consequences of the Revolution of the Dignity and the Russian-Ukrainian War During 2014-2018 as a Positive Factor of Economic Rivalry of Countries and Success of Reforms in Ukraine." Podilian Bulletin: Agriculture, Engineering, Economics, no. 29 (November 30, 2018): 147–56. http://dx.doi.org/10.37406/2706-9052-2018-2-18.
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The consequences of the revolution of dignity are substantiated in the article and the objective analysis of the Russian-Ukrainian War of 2014-2018 has been carried out. The economic and security impact of the Revolution of Dignity and the Russian-Ukrainian War on the geo-economical and geopolitical space of the country and the international community is studied. The main economic benefits and advantages are described for national security as a consequence of the Revolution of Dignity and the Russian-Ukrainian War. The role of crisis factors at the present stage of economic development is considered. A series of reforms to combat corruption by authorities and a reduction in the tax burden on business entities are outlined. Some economic consequences of the Revolution of Dignity and the Russian-Ukrainian War are analyzed. The possible positive economic consequences of the Revolution of Dignity and the Russian-Ukrainian War are considered. An analysis of the influence of the Revolution of Dignity and the Russian-Ukrainian War on national security and economic development of the country is conducted. It is proved that, due to effective leadership of the changes as a result of revolution and war, Ukraine may eventually become an energetically independent highly developed unitary, but integrated with the Euro-Atlantic structures, European country
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Wolman, H., and M. Goldsmith. "Local Government Fiscal Behaviour and Intergovernmental Finance in a Period of Slow National Growth: A Comparative Analysis." Environment and Planning C: Government and Policy 5, no. 2 (June 1987): 171–82. http://dx.doi.org/10.1068/c050171.
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Most recent analysts suggest that many local governments are facing serious fiscal difficulties. This article contains reviews of the experience of nine nations, between 1976 and 1982, in terms of the impact of slow economic growth on local expenditures, particularly in terms of changes in intergovernmental grants, and this is followed by an examination of the kinds of revenue and expenditure adjustments which local authorities have made in the light of these changes. Generally speaking, the results reveal that although national government expenditure patterns vary during the latter part of the review period, in all cases grants were singled out as a target for expenditure reductions, and that there were few distinctions between federal and unitary systems. In most countries, local authorities responded by increasing local tax receipts, and most did not suffer any decline in total revenues in real terms, though revenues increased less rapidly during the latter part of the review period when economic growth was generally slower. Revenues were maintained largely by increases in nontax revenues and then by increases in taxes. However, the most intriguing finding is the variability in the behaviour of local fiscal systems in the nine countries studied. The paper is concluded with some tentative suggestions of explanations for this variability.
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Svynous, Nadiia. "Depreciation as a source of investment resources of an agricultural enterprise." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 78–84. http://dx.doi.org/10.37332/2309-1533.2019.7-8.11.
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Purpose. The aim of the article is generalization of scientists' approaches to the recognition of depreciation as a source of investment resources of agricultural enterprises and development of practical recommendations on the use of depreciation as a component of their own financial resources in order to recreate the material and technical base of farms in the corporate sector of the agrarian economy. Methodology of research. The following general scientific methods are applied in the course of the study: analysis and synthesis of generalized opinions of scientists on the treatment of categories of “depreciation” and “amortization”, concretization and abstraction – in the development of measures to create a unit depreciation and investment fund, systematic and complex approaches to obtaining evidence the roles and locations of depreciation, as sources of investment resources of agricultural enterprises, as well as abstract and logical methods of research – in determining the economic feasibility of indexing fixed assets. Findings. It has been proved that the formation of depreciation charges by agricultural enterprises is an important instrument for stimulating investment activity. It is proposed to exempt from the income tax part of the taxable profit that participates in the formation of the investment financing fund, in the form of indexation of accumulated depreciation, taking into account the level of inflation. It is established that depreciation can be considered in the market economy as a source of financing of capital investments on the basis of its financial component – real funds in the proceeds from the sale of goods (products, works, services), which should be accumulated for the purposeful use. Originality. The feasibility of introducing a production method of depreciation for 4-5 groups of fixed assets in crop production in the formation of costs to determine profit before tax. In order to increase the role of depreciation as a source of updating and modernization of agricultural capital, it is advisable to: develop a new tax strategy, in particular, preferential taxation, introduce an additional tax burden when using depreciation not for the intended purpose; to pursue an active policy of accelerated depreciation and to introduce methods of state control over the targeted use of depreciation; to use the instruments of state support of accumulation of depreciation in the form of real money in deposit or special accounts with banks; to create regional unitary amortization and investment funds with state participation. Practical value. The proposed method of formation of the fund will allow enterprises to store depreciation resources that are directed to reproduction of fixed capital in their indexed value terms that is, taking into account inflation, which will facilitate the conduct of extended reproduction of production by modernization of the technical base. Obviously, such an approach to the formation of a depreciation accumulation fund is possible only with the break-even operation of agricultural enterprises. In the case of an unprofitable operation of the enterprise, depreciation deductions are directed to cover the losses and have no purpose. This means that depreciation for the recovery of property, plant and equipment is absent, which leads to the conclusion about the crisis. Key words: depreciation; investment; agricultural enterprise; reproduction; fixed assets.
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Bonsón, Enrique, and Francisco Flores-Muñoz. "A microsimulation approach to corporate disclosure policies." Online Information Review 38, no. 7 (November 4, 2014): 861–80. http://dx.doi.org/10.1108/oir-06-2014-0131.
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Purpose – The purpose of this paper is to present a formalisation of the “online transparency” concept in particular firms’ disclosures, employing basic microeconomics. Relevant literature from the accounting, economics and finance fields, along with specific documents regarding micro-simulation as a technique to capture diversity in data sets, is surveyed. Design/methodology/approach – A class of Stone-Geary utility functions is proposed as an analytical tool. A first simulation of public policies is introduced, exploring its impact on corporate firms and their preferences for online disclosure, specifically in Europe. Moreover, the author study corporate firm digital disclosure and compulsory disclosure policy specifically in Europe, exploring whether the size of the firm, country and sector of operation are relevant to explaining the differences in firms’ behaviour and whether these explanatory factors remain after the application of several types of policies. Findings – Quantitative policies, using this denomination to refer to those that directly affect the amounts of money dedicated to online disclosure, or its unitary costs, seem to have a less substantial effect than those that the author could call qualitative policies (stating minimum requirements for all companies or promoting broader scrutiny by means of internationalisation). Research limitations/implications – These last policies could also be less expensive for public agencies, as the quantitative ones should be supported by some kind of subsidy or tax benefit system. The paper contains certain mathematical assumptions that will need to be relaxed in further works. Originality/value – Finally, a full research agenda arises from this first attempt, from which both conceptual and methodological lessons can be learned.
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Butenko, Viktoriia. "Perspective directions of improvement of management of intergovernmental fiscal relations in Ukraine on the example of the developed countries of the world." Economics, ecology, socium 2, no. 1 (March 29, 2018): 1–14. http://dx.doi.org/10.31520/2616-7107/2018.2.1-1.
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Introduction. In any state, due to the existence of an administrative-territorial division, there are relations between public authorities of different levels in the budgetary sphere. The main task of organizing and managing inter-budgetary relations is to provide state guarantees at a certain minimum acceptable level throughout the territory and all citizens regardless of their place of residence when receiving equal state social services. At present, unfortunately, in Ukraine there is a political inconsistency in the problem of the division of competences and responsibility for the implementation of specific functions of central, regional and local authorities, which negatively affects the processes of redistribution of intergovernmental resources. The financial independence of territorial communities can not be based without a clear distribution of tax revenues, spending powers between levels of government, and a mechanism for making financial, independent decisions.
Aim and tasks. The purpose of this article is to investigate the mechanisms of implementation of the state budget policy and the model of organization of public administration of budget relations, which are used in economically developed countries of the world in order to determine their specificity, which will enable to effectively regulate the current economic situation in Ukraine.
Research results. The current mechanism of budgetary equalization and the model of organization of public administration of budget relations in Ukraine is analyzed. The models of state participation in budget policy of different countries of the world are outlined. The components of the mechanism of management and regulation of interbudgetary relations at the regional level are determined. The economic models of all countries of the world, which can be distinguished from states with a unitary system, where they are noted much more than with the federal system, are investigated.
Conclusion. Considering the model of the mechanism of management of inter-budgetary relations, one can conclude that there is no definite model acceptable to all countries of the world. The construction of a specific mechanism is based on the level of decentralization of the budget and taxation system, the scope of the powers of local authorities, the political choice between efficiency and equality, the depth and degree of disproportion between administrative and territorial units. The most effective model of intergovernmental relations in Ukraine can be considered a model, which will use the appropriate level of fiscal independence of local governments with the implementation of unitary, that is, a unified legal framework, the maintenance of a unified accounting, budget classification and management of budgetary relations.
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Molotok, Ihor. "Does Fiscal Decentralization Influence on Management Efficiency of Country Innovative Development?" Marketing and Management of Innovations, no. 1 (2020): 54–62. http://dx.doi.org/10.21272/mmi.2020.1-04.
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This paper summarizes the arguments and counterarguments within the scientific discussion on the influence of fiscal decentralization measures on the management of innovative country development. The main purpose of the research is to test the hypothesis that expenditure and revenue decentralizations have a positive impact on the management of innovative country development. Testing the hypothesis considers realization of panel data regression analysis, and consists of several stages, such as: 1) elimination of control variables multicollinearity based on the correlation analysis; 2) identification of the regression model specification (fixed or random effects model) with the help of Hausman test; 3) realization of the regression analysis and characteristic of its results (confirmation or rejection of the hypothesis). It also should be noted that country sample consists of 12 unitary European countries (Czech Republic, Denmark, Estonia, France, Hungary, Italy, Latvia, Lithuania, Poland, Slovak Republic, Slovenia, and Ukraine). Time horizon – 2008-2018. Global Innovation Index is a measure of innovative country development. At the same time, the ratio of local budget revenue to consolidated budget revenue, the rate of domestic budget expenditure to consolidated budget expenditure, the proportion of local budget tax revenue to gross local budget revenue are measures of fiscal decentralization in the research. There are also selected a set of control variables that often used in economic growth models and reflect macroeconomic perspectives of country development. However, the practical realization of the stages, as mentioned above, allow identifying that fixed effect specification of the model is more appropriate in all three cases (for three different measures of fiscal decentralization). Panel data regression analysis allows confirming the hypothesis on the positive impact of revenue fiscal decentralization and the negative impact of expenditure decentralization on innovative country development. In turn, there is no statistically significant cohesion between ratio of local budget tax revenue to gross local budget revenue and Global Innovation Index. These findings in terms of fiscal decentralization reform might be considered in order to ensure a balance between power (expenditures) redistribution from central to sub-central governments and local budget financial capacity. While in terms of innovative country development, it should be considered that the lack of local budget financial resources to cover all redistributed from central government level powers makes it impossible to invest in the development of innovation. However, the increase of local government financial capacity creates opportunities not just for essential functions financing but also advanced features investment such as innovative development. Keywords fiscal decentralization, innovation development, local budget expenditures, local budget revenue, local community.
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ANDREEVA, Polina Aleksandrovna. "Foreign experience in regulating the activities of large corporate structures in the extraction of Arctic resources." NEWS of the Ural State Mining University 59, no. 3 (September 15, 2020): 176–84. http://dx.doi.org/10.21440/2307-2091-2020-3-176-184.
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Relevance. In terms of implementing large production projects, the Arctic is one of the most challenging regions in the world. This is due to geographic remoteness, extreme temperatures, difficult ice conditions, a vulnerable environment and the presence of indigenous people concerned about any outside interference. Global experience shows that the development of the Arctic territories is untenable without participation of large corporations and their implementation of large-scale Arctic projects. The capabilities of medium-sized businesses to influence the development of the Arctic territories are incomparable with the capabilities of large corporate structures in terms of their system-forming effects. At the same time, ensuring the necessary investments for the development of the Arctic territories requires improving the state regulation of subsoil use from the position of strengthening the incentive nature of the system of measures used. The purpose of the study is to generalize and analyze foreign experience in regulating the process of developing subsoil resources in foreign Arctic countries. Research methods – a systematic approach, generalizations, comparative analysis, comparisons, etc. Results. The experience of subsoil use regulation in the Arctic territories in the USA (Alaska), Canada, Norway, Denmark and Russia is generalized and analyzed. It has been determined that the approaches to regulating the process of developing subsoil resources are correlated with the state structure of the countries: unitary or federal. The form of subsoil ownership in each of the listed countries and the procedure for granting subsoil plots for use are considered. Most attention is paid to the economic mechanism of regulation. It is proved that, depending on the economic model, measures to support corporate business and economic incentives used by countries to achieve strategic goals in the Arctic have many differences, but a similar nature. Special tax regimes, rent control measures, financial support, which is in the nature of investments, and other financial instruments are used as incentives. The specificity of the tax policy of each of the countries under consideration is disclosed, a number of factors influencing the amount of royalties, the procedure for the distribution of collected taxes on corporations in the Arctic zone between the budgets of the federation and provinces, etc., are determined. Common tools for all states have been identified and the existence of coordination procedures has been confirmed to harmonize the interests of corporations and the state. The experience of taxation of regional corporations in the Arctic territories of Russia and its disadvantages are briefly highlighted. Conclusions. The imperfection of the institutional framework of the Russian Arctic requires the adoption of new legislative acts, as well as changes in taxation, the implementation of a system of incentives from the state. It is advisable to use many elements of the economic mechanism of foreign countries to expand the capabilities of corporations involved in the development of Arctic subsoil resources.
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Bandem, I. Wayan, and I. Nyoman Suandika. "Tolak Ukur Pembebasan Pajak Bagi Lembaga Perkreditan Desa (LPD) Di Wilayah Provinsi Bali." Jurnal Ilmiah Raad Kertha 2, no. 2 (July 8, 2020): 58–72. http://dx.doi.org/10.47532/jirk.v2i2.162.
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As Article 1 paragraph (3) of the State Constitution of the Republic of Indonesia is the stateof Indonesia is a state of law. Understanding the rule of law is simply a country whose administrationof power is based on law. and Article 1 paragraph (1) of the 1945 Constitution that the Indonesian stateis a Republican unitary state with a government structure that is the Government, Provincial RegionalGovernment, Regency / City Regional Government and the lowest government is the VillageGovernment which has their respective leaders based on legislation applicable legislation. Inconnection with the establishment of the LPD in article 33 of the 1945 Constitution and in Article 18Bparagraph (2) of the 1945 Constitution of the Republic of Indonesia which reads "that the staterecognizes and respects customary law units and their traditional rights insofar as it is still alive andin accordance with the development of society and the principle of the unitary State of the Republic ofIndonesia, which is regulated in law. So the provincial government of Bali based on the Rural CreditSeminar dated February 21, 1984 in Semarang The Governor of Bali initiated the establishment ofVillage Heritage Institutions (LPD) in the province of Bali in the role of national development with theaim of: 1) Encouraging economic development in rural communities through targeted savings andeffective capital distribution; 2) Eradicating the practice of bondage, illegal pawns, and others in thecountryside; 3) Creating business opportunities for villagers and rural workers, and; 4) Increasingpurchasing power and facilitating traffic payments and circulation So that the authors are interested inexamining the Tax Exemption Benchmark for LPDs in Bali Province with the research method used isjuridical-normative research. Taking into account that the starting point of research on legislation andthe fact that it began from the founding of the LPD in 1984 until now has not been taxed. In the courseof its operation the LPD in Bali by the three Ministers in 2009 issued a Joint Decree of the Minister ofFinance, Minister of Home Affairs, Minister of State for Koprasi and Small and Medium Enterprisesand Governor of Bank Indonesia Number.351.1 / KMK.010 / 2009, Number 900-639A in 2009, Number01 / SKB / M.KUKM / IX / 2009, Number 11 / 43A / KRP.GBI / 2009 concerning the DevelopmentStrategy of Microfinance Institutions. Affirmed through a letter from the Minister of Home AffairsNumber 412.2 / 3883 / SJ dated November 4, 2009 to the managers of institutions microfinance thatdoes not yet have a clear institutional status based on the prevailing laws and regulations. So that theGovernor of Bali Made Mangku Pastika on behalf of the provincial government of Bali submits a Letterof Governor of Bali Number 900/8999 / PLP. Ekbang dated 15 December 2009 to Minister of InternalAffairs The Republic of Indonesia prihal; The Strategy for the Development of MicrofinanceInstitutions. Thus, with the issuance of Law Number 1 of 2013 concerning Microfinance Institutions(MFIs), it was stated that the Village Credit Institutions and Pitih Negari Granaries and institutionsthat existed before the Laws were in effect were declared to be based on adat and not subject to thisLaw. The real benefits of the existence of LPD can be proven by the distribution of net profits each yearas profit retribution by dividing the following: 60% for fertilizing LPD business capital, 10%production services for labor, contributions to Indigenous Villages 20% for development funds inPakraman Village, as well as 5% for social funds, and 5% for empowerment funds deposited by theLPD at the agency / agency that is given the authority to regulate and manage them based on the Perdaand Decree of the Governor of Bali.
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Константинов, О. О. "OBJECT OF CRIMINAL OFFENSE OF PROVIDED ST. 211 OF THE CRIMINAL CODE OF UKRAINE “PUBLICATION OF REGULATORY LEGAL ACTS, WHICH DECREASE BUDGET REVENUES OR INCREASE EXPENDITURE OF THE BUDGET CONTRARY TO THE LAW”." Juridical science, no. 1(103) (February 19, 2020): 64–70. http://dx.doi.org/10.32844/2222-5374-2020-103-1.09.
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The relevance of the article is that, as is well known, the “vertical” and “horizontal” classifications of objects of crime are generally accepted and accepted in the science of criminal law. “Vertically” the most common is the four-level classification, according to which there are general, generic, species and direct objects. The article analyzes the object of the criminal offense under Art. 211 of the Criminal Code of Ukraine, “Issuance of regulations that reduce budget revenues or increase budget expenditures contrary to law”. The article considers the issue of determining the generic, specific and direct composition of a criminal offense. It was found that the budget funds should be understood as: tax revenues received in the relevant budgets; other mandatory payments received in the relevant budgets; income from the use of state-owned property after payment of taxes (fees) provided by law; revenues from paid services provided by budgetary institutions after payment of taxes (fees) provided by law; funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscation, compensation, etc.; part of the profit of unitary state and municipal enterprises; income from foreign economic activity. It is determined that the subject of the crime under Art. 211 of the Criminal Code of Ukraine, there can be only normative legal acts. The funds (or rather the consequences in the form of a certain type of damage), actually received and only planned as revenues and expenditures of the state or local budget, must be in the status of the consequence of this act. Such a crime is committed, for example, in cases where an official issues regulations that change only the revenues and expenditures of the budget recorded in the relevant legal act. When an official issues a normative legal act that provides for the illegal write-off of taxpayers’ arrears of taxes, fees and other mandatory payments, the budget does not receive the funds that should have been received. The term “funds” in the current legislation means money in national or foreign currency or their equivalent. That is, the equivalent of money can be called budget funds, if they equally replace the money included in the budget.
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Averbukh, Boris G. "On unitary Cauchy filters on topological monoids." Topological Algebra and its Applications 1 (December 21, 2013): 46–59. http://dx.doi.org/10.2478/taa-2013-0006.
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AbstractFor Hausdorff topological monoids, the concept of a unitary Cauchy net is a generalization of the concept of a fundamental sequence of reals. We consider properties and applications of such nets and of corresponding filters and prove, in particular, that the underlying set of a given monoid, endowed with the family of such filters, forms a Cauchy space whose convergence structure defines a uniform topology. A commutative monoid endowed with the corresponding uniformity is uniform. A distant purpose of the paper is to transfer the classical concepts of a completeness and of a completion into the theory of topological monoids.
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Dominy, Jason M., Tak-San Ho, and Herschel A. Rabitz. "Characterization of the Critical Sets of Quantum Unitary Control Landscapes." IEEE Transactions on Automatic Control 59, no. 8 (August 2014): 2083–98. http://dx.doi.org/10.1109/tac.2014.2321038.
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Kim, Hyon Hee. "A Tag-based Music Recommendation Using UniTag Ontology." Journal of the Korea Society of Computer and Information 17, no. 11 (November 30, 2012): 133–40. http://dx.doi.org/10.9708/jksci/2012.17.11.133.
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Averbukh, Boris G. "A criterion of the existence of an embedding of a monothetic monoid into a topological group." Topological Algebra and its Applications 7, no. 1 (May 16, 2019): 1–12. http://dx.doi.org/10.1515/taa-2019-0001.
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AbstractUsing properties of unitary Cauchy filters on monothetic monoids, we prove a criterion of the existence of an embedding of such a monoid into a topological group. The proof of the sufficiency is constructive: under the corresponding assumptions, we are building a dense embedding of a given monothetic monoid into a monothetic group.
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Páucar Espinoza, Margott. "El principio de igualdad constitucional y sus implicancias en los derechos fundamentales. Apuntes sobre los artículos 14° y 9.2 de la Constitución Española de 1978." Revista Oficial del Poder Judicial. Órgano de Investigación de la Corte Suprema de Justicia de la República del Perú 4, no. 4 (December 1, 2008): 235–49. http://dx.doi.org/10.35292/ropj.v4i4.162.
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El presente estudio pretende resaltar el nexo existente entre los derechos fundamentales y el principio de igualdad, cuya evolución simultánea es además producto del intrínseco vínculo que los une desde sus orígenes. Vínculo que se ha afianzado aún más con la aparición del Estado social y con ella de los derechos sociales. Así pues, se establece que la igualdad es condición de ejercicio de los derechos fundamentales. En tal sentido, el constituyente español ha plasmado de forma unitaria las diversas vertientes del principio de igualdad: la igualdad formal en el artículo 14.o y la igualdad material en el artículo 9o.2, y además ha incluido en el artículo 14.o un apartado referido al principio de no discriminación. Este carácter unitario ha sido destacado en varias ocasiones por la doctrina del Tribunal Constitucional Español, como tendremos ocasión de ver.
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Nazarov, Umarali Abduvaxabovich. "ATTENUATION OF DETONATION WAVES IN GAS-SUSPENSIONS OF UNITARY FUEL WITH LAYERS OF INHOMOGENEOUS INERT PARTICLES." Theoretical & Applied Science 85, no. 05 (May 30, 2020): 721–25. http://dx.doi.org/10.15863/tas.2020.05.85.130.
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Arndt, Claudia, Anja Feldmann, Stefanie Koristka, Marc Cartellieri, Malte von Bonin, Armin Ehninger, Martin Bornhäuser, Gerhard Ehninger, and Michael P. Bachmann. "Improved Killing of AML Blasts By Dual-Targeting of CD123 and CD33 Via Unitarg a Novel Antibody-Based Modular T Cell Retargeting System." Blood 126, no. 23 (December 3, 2015): 2565. http://dx.doi.org/10.1182/blood.v126.23.2565.2565.
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Abstract Acute myeloid leukemia (AML) is a hematologic malignancy of the myeloid line with high prevalence in older patients. As complete eradication of metastatic cancer cells is often not achieved by standard therapies, alternative treatment modalities are urgently needed. In recent years, bispecific antibodies (bsAbs) and chimeric antigen receptors (CARs) emerged as promising candidates for an antigen-specific cancer immunotherapy. Both bsAbs and CARs are able to redirect T cells for efficient tumor cell lysis. Nevertheless, the development of a novel TAA specific bsAb or a CAR is a long lasting process. Therefore, we recently introduced a novel antibody-based modular platform (UniTARG) that can be rapidly and easily adapted for redirection of T cells to any TAA in both a bsAb or CAR related manner. The modular UniTARG system distributes the effector arm (the anti-CD3 domain or CAR) and the anti-TAA binding domain to two separate molecules: (I) an exchangeable target module (TM) comprising an anti-TAA binding moiety and a short peptide epitope (E5B9), and (II) a universal effector unit. The effector systems represent either a bsAb with specificity for CD3 and a peptide epitope (E5B9) termed UniMAB or a CAR directed to the E5B9 epitope (UniCAR). Thus, TMs can form a complex with the respective effector system that facilitates the cross-linkage of tumor and T cells similar to conventional bsAbs or CARs. For redirection of T cells to any kind of TAA only the binding moiety of the TM has to be adapted what saves costs and time. To increase tumor specificity and to reduce the risk of tumor escape variants, the modular UniTARG system further offers the possibility to apply simultaneously different monospecific or even bispecific TMs recognizing two TAAs. For proof of concept of a dual targeting using the UniTARG system we selected as TAA on AML blasts the molecules CD33 and CD123. They represent promising target antigens as they are overexpressed on both rapidly proliferating terminal AML blasts and leukemic stem cells which might be responsible for disease relapse after initial chemotherapy. Thus, we generated an anti-CD123 TM and anti-CD33 TM that can be applied within the modular system for single-targeting or that can be combined for dual-targeting of AML blasts. By fusion of the anti-CD123 and anti-CD33 domains via the E5B9 epitope a bispecific TM was further constructed. As revealed by cytotoxicity assays with CD33+ CD123+ AML cell lines, the novel mono- and bispecific TMs can be easily applied to the modular systems to trigger highly potent tumor cell lysis at low E:T ratios and picomolar Ab concentrations. By using the dual-targeting approach we can show that lysis of CD123+ CD33+ AML blasts can be considerably improved in comparison to the mono-specific strategy. Overall, due to the ease and cost-effectiveness of development the UniTARG platform technology represents a promising tool in the field of both bsAbs and CARs with the advantage of simultaneous or consecutive dual or even multispecific targeting. This approach might additionally improve anti-tumor activity by increasing tumor specificity and diminishing off-target effects. Disclosures Cartellieri: Cellex Patient Treatment GmbH: Employment. Ehninger:GEMoaB Monoclonals GmbH: Employment, Patents & Royalties: related to the UniTARG system. Ehninger:GEMoaB Monoclonals GmbH: Equity Ownership, Patents & Royalties: related to the UniTARG system. Bachmann:GEMoaB Monoclonals GmbH: Equity Ownership, Patents & Royalties: related to the UniTARG system.