Suchergebnisse

This study analyzes the importance of work on the one hand and on the other hand, the incomes obtained by the teachers in higher education and the doctors in the field of health. At the same time, we highlight the significant differences that exist between the areas of work supported by the state budget, regarding the obtained income. The workplace is the framework in which a professional activity is carried out and where the following criteria are extremely important: the conditions in which the work is performed, the incomes obtained, the inter-human relations between employees and between employees and management, the possibilities of affirmation and promotion, the duration of the working time, location of work in relation to domicile, content of work. All of these can make work more attractive than another, while also dimensioning, by implication, some elements related to the social importance of the work.

Relevance of research topic. Directing the state budget to the military-industrial complex in the conditions of martial law makes more severe demands on the system of forming the revenue part of the budget. The question of increasing the quality level of filling the budget, as a component of macroeconomic balance, has become important. Formulation of the problem. The identification of priority directions for improving the system of budget revenue generation is justified by the need to ensure the filling of the budget, first of all, in order to cover expenses aimed at the defense of the country, financing of social benefits and restoration of the national economy. Analysis of recent research and publications. The problem of the formation of state budget revenues in the conditions of the transformation of the economy is quite widespread. The mentioned problems were studied by the following foreign and domestic scientists: Bayardi D., McNabb K., Laffer A., Paglisi R., Tanzi V., Chugunov I., Lunina I., Mazaraki A., Kaneva T., Makogon V., Oparin V., Pasichnyi M., Nikitishyn A. and others. Selection of unexplored parts of the general problem. The question of the formation of budget revenues in the conditions of martial law is actualized, because it is the revenue part of the budget that is the basis for covering the costs of defense and security of the country, paying social guarantees to the population, and ensuring an adequate standard of living. The substantiation of the priority directions for improving the income generation system is necessary to ensure socio-economic stability.
Setting the task, the purpose of the study. The task of the research is to analyze the current state of the formation of the revenue part of the budget. The purpose of the study is to determine priority directions for improving the budget revenue generation system. Method or methodology for conducting research. In the course of the research, a set of methods and approaches was applied: systemic, institutional, structural, comparative, factorial and logical. Presentation of the main material (results of work). The current state of budget revenue formation is analyzed. The priority directions for improving the system of planning and execution of budget revenues have been determined. The field of application of results. The results of the research can be used in the process of forming the revenue part of the budget. Conclusions according to the article. The revenues of the state budget are the financial basis of the functioning of the state, which ensures economic and social stability and an adequate standard of living of the country's population. The introduction of martial law led to a reorientation of the budget to ensure defense and security. In accordance with this issue, the filling of the budget is updated even more, because the financial resources accumulated in the budget are the basis for financing the needs of the military-industrial complex. Therefore, the priority direction of improving the system of filling the budget is the creation of appropriate conditions for the economic development of the country.

Relevance of research topic. Tax policy provides the largest share of revenue in the consolidated budget. In modern conditions, tax policy requires continuous improvement and adaptation to changes in the model of socio-economic development. It is necessary to develop approaches to the use of tax instruments taking into account globalization trends, structural features and the state of the domestic economy. Formulation of the problem. Despite the structural transformation of the fiscal policy in recent years, the issue of seeking a balance of interests between taxpayers and government institutions remains relevant. Harmonious coordination of relevant interests in the field of taxation will maximize the amount of tax revenues to the budget. Analysis of recent research and publications. The issue of tax policy was considered by foreign ones - A. J. Auerbach, R. M. Bird, E. M. Zolt, E. Zwick, S. Knack, J. Freedman, I. Zwick - and domestic scientists - L. Lysyak, A. Mazaraki, V. Makogon, A. Nikitishin, M. Pasichnyi, A. Sokolovska, I. Chugunov and others. Selection of unexplored parts of the general problem. Further research requires the institutional framework for the tax policy formation. An important task of the state is to increase the trust of payers in fiscal policy. The aim of the article is to develop provisions to improve the effectiveness of the tools and functionality of the tax policy of the country in the formation of the revenue of the state and local budgets in the current conditions of institutional transformation of the economy. Research methodology. A systematic and comparative analysis, a logical approach and a method of scientific abstraction are used. Results of work. The analysis of the fiscal significance of tax revenues in the formation of revenues of state and local budgets. The structure of tax revenues in the context of hierarchical levels of the budget system is investigated. The factors of influence on the dynamics of tax revenues are determined. Directions for improving tax administration are proposed. Provisions for enhancing fiscal efficiency of taxes are justified. Results of work. The results of this work can be used in the development of fiscal plans and forecasts, as well as in the educational process of the economic faculties of higher educational institutions. Conclusions. Tax policy as a component of the budget revenue generation system is influenced by economic transformations and adapts to macroeconomic conditions. Tax revenues are the financial basis for the exercise of authority by participants in the budget process and the implementation of the functions and tasks assigned to them. The level of redistribution of the GDP through the budget revenues depends on the volume and priority of the tasks and functions of public institutions, the development model and social policy. Approaches to the formation of budget revenues through tax revenues should provide opportunities for improving the tax administration, the development of the state and territorial community, strengthening financial stability and creating favorable conditions for sustainable growth.

Maģistra darba tēma ir "Darbaspēka nodokļu loma budžeta ieņēmumu veidošanā". Darba mērķis ir izpētīt darbaspēka nodokļus Latvijā un to ietekmi uz budžeta ieņēmumiem, izanalizēt iespējamās izmaiņas darbaspēka nodokļu politikā, atklājot pozitīvos momentus un trūkumus, kā arī izstrādāt priekšlikumus Latvijas darbaspēka nodokļu politikas pilnveidošanai. Maģistra darbs sastāv no četrām nodaļām. 1.nodaļā apskatīta nodokļu būtība un veidi. 2.nodaļā tiek analizēts Iedzīvotāju ienākuma nodoklis un tā izmaiņas, 3.nodaļā – sociālie maksājumi un 4.nodaļā – mikrouzņēmuma nodoklis. Maģistra darba apjoms ir 94 lappuses, darbā ir 21 attēls un 21 tabula, izmantoti 33 literatūras avoti. Atslēgvārdi: darbaspēka nodokļi, budžets, iedzīvotāju ienākuma nodoklis, sociālie maksājumi, mikrouzņēmuma nodoklis, nodokļu politika. ; Topic of master work is "Labour taxes role in forming budget income". Goal of work is to examine labour taxes in Latvia and their impact on budget income, to analyze possible changes in tax policy, reveal positive moments and limitations, and also to develop proposals for improvements of labour tax policy in Latvia. Master work consists of 4 parts. 1st part is dedicated to characters and kinds of taxes. Analysis of personal income tax and its changes is included in 2nd part. 3rd part contains analysis of social contributions, and 4th part contains microenterprise tax. Master work consists of 94 pages; there are 21 images, 21 tables and 33 information sources used. Key words – labour taxes, budget, personal income tax, social contributions, tax policy.

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.

We examine the impact of balanced-budget labor income taxes on the existence of expectation- driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [18] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive, or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

We examine the impact of balanced-budget labor income taxes on the existence of expectation- driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [18] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive, or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

We examine the impact of balanced-budget labor income taxes on the existence of expectation- driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [18] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive, or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

International audience ; We examine the impact of balanced-budget labor income taxes on the existence of expectation-driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [(1997) Journal of Political Economy 105, 976–1000] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

International audience ; We examine the impact of balanced-budget labor income taxes on the existence of expectation-driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [(1997) Journal of Political Economy 105, 976–1000] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

International audience ; We examine the impact of balanced-budget labor income taxes on the existence of expectation-driven business cycles in a two-sector version of the Schmitt-Grohé and Uribe (SGU) [(1997) Journal of Political Economy 105, 976–1000] model with constant government expenditures and counter-cyclical taxes. Our results show that the destabilizing impact of labor income taxes strongly depends on the capital intensity difference across sectors. Local indeterminacy is indeed more likely when the consumption good sector is capital intensive, as the minimal tax rate decreases, and less likely when the investment good sector is capital intensive, as the minimal tax rate increases. The implication of this result can be quantitatively significant. Indeed, when compared to SGU, local indeterminacy can be either completely ruled out for all OECD countries when the investment good is sufficiently capital intensive or drastically improved, delivering indeterminacy for a larger set of OECD countries, if the consumption good is sufficiently capital intensive. Focusing however on recent estimates of the sectoral capital shares corresponding to the empirically plausible case of a capital intensive consumption good, we find that there is a significant increase of the range of economically relevant labor tax rates (from a minimum tax rate of 30% to 24.7%) for which local indeterminacy arises with respect to the aggregate formulation of SGU.

Legal Forms of Non-taxable Municipal's Budget Income This master thesis "Legal Forms of Non-taxable Municipal's Budget Income" is intended to analyze the non-tax income of municipalities in the Republic of Lithuania and also the competence of municipalities in matters related to legal regulation of collecting such income. It needs to be noted that, according to the laws, municipal finances include not only non-tax funds, but also taxes and state budget grants. Therefore, the first part of this work is devoted to other types of legal income of the municipality budget – tax and state budget grants. The latter are discussed with their essential features, thus, in order to separate them from non-tax income, as well as to grasp the economic and legal importance of non-tax funds in the context of other types of municipal budget revenue. The second part of the work deals with the specific legal forms of non-tax revenues – taxes, income from municipal property, fines, municipal borrowing and income from budgetary institutions. According to the laws, other legal acts of state institutions and decisions made by municipal councils, the procedure for collecting such funds is discussed. When analyzing the income structure of randomly selected municipal budgets in the Republic of Lithuania, the economic significance of separate legal forms of non-tax revenues for municipal budgets is determined. Attention is also drawn to the legal significance of the income of non-tax municipalities' budgets - the competence of local governments in matters concerning the regulation of non-taxable financial resources is analyzed, as well as the level of autonomy of municipal activities and budget formation is revealed.

Legal Forms of Non-taxable Municipal's Budget Income This master thesis "Legal Forms of Non-taxable Municipal's Budget Income" is intended to analyze the non-tax income of municipalities in the Republic of Lithuania and also the competence of municipalities in matters related to legal regulation of collecting such income. It needs to be noted that, according to the laws, municipal finances include not only non-tax funds, but also taxes and state budget grants. Therefore, the first part of this work is devoted to other types of legal income of the municipality budget – tax and state budget grants. The latter are discussed with their essential features, thus, in order to separate them from non-tax income, as well as to grasp the economic and legal importance of non-tax funds in the context of other types of municipal budget revenue. The second part of the work deals with the specific legal forms of non-tax revenues – taxes, income from municipal property, fines, municipal borrowing and income from budgetary institutions. According to the laws, other legal acts of state institutions and decisions made by municipal councils, the procedure for collecting such funds is discussed. When analyzing the income structure of randomly selected municipal budgets in the Republic of Lithuania, the economic significance of separate legal forms of non-tax revenues for municipal budgets is determined. Attention is also drawn to the legal significance of the income of non-tax municipalities' budgets - the competence of local governments in matters concerning the regulation of non-taxable financial resources is analyzed, as well as the level of autonomy of municipal activities and budget formation is revealed.

Legal Forms of Non-taxable Municipal's Budget Income This master thesis "Legal Forms of Non-taxable Municipal's Budget Income" is intended to analyze the non-tax income of municipalities in the Republic of Lithuania and also the competence of municipalities in matters related to legal regulation of collecting such income. It needs to be noted that, according to the laws, municipal finances include not only non-tax funds, but also taxes and state budget grants. Therefore, the first part of this work is devoted to other types of legal income of the municipality budget – tax and state budget grants. The latter are discussed with their essential features, thus, in order to separate them from non-tax income, as well as to grasp the economic and legal importance of non-tax funds in the context of other types of municipal budget revenue. The second part of the work deals with the specific legal forms of non-tax revenues – taxes, income from municipal property, fines, municipal borrowing and income from budgetary institutions. According to the laws, other legal acts of state institutions and decisions made by municipal councils, the procedure for collecting such funds is discussed. When analyzing the income structure of randomly selected municipal budgets in the Republic of Lithuania, the economic significance of separate legal forms of non-tax revenues for municipal budgets is determined. Attention is also drawn to the legal significance of the income of non-tax municipalities' budgets - the competence of local governments in matters concerning the regulation of non-taxable financial resources is analyzed, as well as the level of autonomy of municipal activities and budget formation is revealed.