Аnalysis of Legal Regulation of Regional Technology Parks’ Activity: Tax Aspects

2016 ◽  
Vol 4 (3) ◽  
pp. 49-53
Author(s):  
Евлоева ◽  
Madina Evloeva

The article analyzes legal regulation of activity of technoparks in sphere of high technologies on the basis of existing legislation for improvement of financial and economic activity of regional parks. Based on the analysis of the legal framework for technology parks and innovation it is offered to consider a number of normative and legal acts at regional and national level, providing relief and ensuring the effective operation of technoparks. Methods of tax risks in the industrial Park are used, the use of tax benefits as tax optimization is considered. The main provisions and conclusions of the article can be used in the activity for established technoparks in sphere of high technologies (on the example of under construction technopark in the Republic of Ingushetia).

Author(s):  
Tetiana Postryhan

Key words: science park, science, legal regulation, high technologies, innovation,benefits, taxes The article reveals important legal aspects of the UK science parks, the creation and operation of scienceand technology parks in Great Britain. The author considers the legislation of GreatBritain on the activities of science and technology parks, technological innovations,tax and other benefits. The author traces the development of legislation governing theactivities of science parks in Great Britain. Innovative structures, their features areconsidered. An analysis of research by scientists on state and legal regulation of highereducation, research institutions, science parks. The author examines the Government'spolicy on the development of the scientific and technical sector of the economyby supporting and encouraging innovation in the scientific and technical sector andthe Question of the Great Britain Science Parks. The UK provides significant governmentsupport to science parks, fosters cooperation and dialogue between industry andacademia in the field of innovation and high technology. In this matter, the state directlyfunds research partnerships between industry and basic science. The statestrategy includes, in particular, the application of direct tax benefits for companiesthat interact with universities to implement high technology, research and development,tax benefits in the field of depreciation, as well as through financial and technicalsupport of leading universities and public laboratories, grants and grants.The author notes the important role in the development of innovation policy in theUK plays the creation of information support for innovation.The author has analyzed the legislation in the field of providing tax-compliant pilgrimsfor education and distribution. Legislation in the field of supply of taxable pilgrimsfor additional and retail outlets is stored alongside a number of regulatory legalacts, the main ones being:• Income and Corporation Taxes Act 1988;• Finance Act 2000;• Finance Act 2002.The author examines the executive authorities that implement state policy tostimulate the development of research and development. The author identifies thatthe UK is creating numerous innovation centers. The article emphasizes that of particularinterest are the model contracts proposed by the Ministry, aimed at the transferor use of ownership of the results of intellectual activity in the field of innovation.The author states that the British model of state support for innovation can be usefulin shaping public policy and creating a legal framework for regulating legal relationsin the field of innovation and the interaction of universities with business to implementresearch and development and high technology.


Author(s):  
P. Baranov ◽  
R. Kirin ◽  
S. Shevchenko

The article addresses general issues of applying the regulatory adopted term “precious stones” regarding forensic examination practice in Ukraine, including in the field of subsurface resources management and gemological evaluation of jewelery. It is shown that domestic legal framework requires to introduce a separate law on gemstones circulation taking into account general principles of property valuation and consumer rights protection. The Article Purpose is to formulate an author’s contribution to the analysis of problems connected with disclosure of gemstones legal nature in the field of forensic science and the development of proposals for their possible overcoming. The necessity in special legal regulation of activity on mining, production, use, storage of gemstones and manufactures thereof, forensic examination and control over operations with it, is defined by intensity of its circulation as well as by the character of legal objects: their rarity in nature, high cost, easy falsification, and, consequently, by increased attention from fraudsters and criminals. The current situation demands to adopt corresponding regulatory measures aimed at ensuring valuables economic use, protecting gemstone consumers from fraud, preventing the use of valuables while legalizing acquired illegally funds. According to the authors, the article outlines three components of which legal nature of a stone is formed in forensic science: 1) the meaning content in which the term “precious stones” is used in gemological legislation; 2) criteria which are the basis of gemstones classification; 3) unambiguity and clarity of definitions associated with gemstones in forensic legislation. The term “gemstones” in forensic science has subsidiary meaning, since in this case the stone cost should possess a dominant meaning as an object of forensic gemological analysis. Existing gemological classifications are not of modern scientific and practical interest, as the lack of a gemstone cost indicator makes them declarative in terms of forensic science. Forensic gemological analysis should be guided by the requirements of gemological, forensic and procedural branches of legislation, and precious stones acting as its object should be considered as property (goods) which is characterized by specific signs of a physical, economic and legal nature as well as an identifier.


Author(s):  
Ayten Mekhraliyeva Ayten Mekhraliyeva

The purpose of the study is to identify the importance of increasing export activity in ensuring economic development and the main conditions for increasing the country's export potential, to stimulate exports based on an assessment of the current state of export operations. Moreover, the study determines the directions for increasing the country's export potential and improving the legal framework for its use, furthermore, compile the adequate suggestions and recommendations. The report identifies the importance of export activities in the modern system of economic relations; The main conditions for increasing the export potential in the Republic of Azerbaijan and the stimulated means of using the export potential have been studied; the need for legal regulation of state intervention to increase the export potential of Azerbaijan and promote its implementation was substantiated; the system of legislative acts regulating the implementation of export operations was analyzed; the mechanisms of realization of the existing state support in the field of export stimulation in our country have been studied; The directions of improving the legal framework to increase the export potential and stimulate exports have been identified in our country. Keywords: export, foreign relations, economic development, growth, international trade.


Author(s):  
Khursanov Rustam Kholmuratovich ◽  

In fact, the development of startups plays an important role in shaping the national innovation system of the country, further increasing the share of innovation in the economy, creating new types of goods, works and services. Although there is no separate law in our country directly regulate the activities of startups, there are dozens of laws that indirectly cover this area. It is natural that the existing legal framework in this area will serve as a legal regulator in the development of startups in the country and the formation of a national innovation system. Today, the models of developed countries in the legal regulation of innovative activities are used as an example by many developing countries. The national model of innovative development of the Republic of Korea is one of them.


2019 ◽  
Vol 9 (5) ◽  
pp. 1819
Author(s):  
Leila ZHANUZAKOVA ◽  
Meruyert DOSSANOVA ◽  
Muslim TAZABEKOV ◽  
Eduard MUKHAMEJANOV

The article considers the specific features of public services delivery in the Republic of Kazakhstan and other countries where public services are provided with the involvement of different models of electronic government. Today, state provision of public services to citizens is becoming one of the most important spheres of the functioning of government authorities. The notion of public services has become an object of focused scientific research relatively recently in the Republic of Kazakhstan, while in developed countries, the relationship between the state and society, where the state is viewed as a service provider, developed in the 1980–1990s. The aim of this paper is to analyze the current state of the sphere of public services provided to the population of the Republic of Kazakhstan and to study international experience in this area. The authors view public services delivery as a process of information interaction between the state and society, which, at the current stage of IT development, is increasingly taking an electronic form. The authors explore historical and theoretical prerequisites for the creation of the modern system of public services, the current state of the corresponding organizational and legal framework in the Republic of Kazakhstan, and international experience of development and implementation of successful patterns of public services delivery. Besides, the authors study the specific features of legal regulation pertaining to handing public services over to a competitive environment. The article assesses the possibilities of further use of advanced technologies to address the tasks for which this important element of government control has been developed. The results obtained by the authors consist in the validation of the conclusions about the assessment of the public services sphere and its organizational and legal grounds, as well as the potential for its further development. The paper includes several suggestions for improvement of the organizational and legal framework of public services delivery. The novelty of this article consists in the fact that the authors suggest ways of further development of the interaction between the state and society based on thorough analysis of world practices of public services delivery


2018 ◽  
Vol 8 (7) ◽  
pp. 2302
Author(s):  
Batyrbek A. ZHETPISBAYEV ◽  
Gulzira T. BAISALOVA ◽  
Kairatbek Kh. SHADIYEV ◽  
Amangeldy Sh. KHAMZIN ◽  
Yermek A. BURIBAYEV ◽  
...  

The leading concept of the research is to prepare, implement scientific and practical recommendations, proposals aimed at improving the quality of legal regulation of wage employment in Kazakhstan. The study has two interrelated end goals: the development of a scientific and legal basis for Kazakhstan's accession to the Organization for Economic Cooperation and Development (OECD, Organization) and the unification of the national Labour legislation with universally recognized standards for the implementation of Labour relations in OECD countries.The aim is to theoretically substantiate the concept and content of the legal framework for ensuring human rights in the OECD countries; to generalize and develop ideas for solving the issues of improving the quality of legal regulation of the social and Labour sphere in Kazakhstan; to investigate problems and suggest ways of transforming the standards of wage Labour recognized in OECD countries into the Kazakhstani system of law.As a result of the research, conclusions and proposals are formulated aimed at improving and modernizing the norms of the Labour legislation of the Republic of Kazakhstan in the context of the development of all spheres of public administration and regulation in accordance with OECD recommendations and standards.


2021 ◽  
Author(s):  
Daniela Petrova ◽  

The activity of the health mediator has a sustainable impact on people's lives, both in the smaller community groups and on the overall educational, health and economic growth of the society. During the Kovid 19 pandemic, the practice of the profession of health mediator is of utmost importance and significance, with a view to informing and preventing health. The author of this article presents the legal framework of the health mediator in the national and European legislation. The aim of the author is to present the legal and professional requirements for the health mediator. The health mediator is already an established and legally regulated profession, which operates in the individual municipalities in the Republic of Bulgaria.


2021 ◽  
Vol 37 (2) ◽  
pp. 35-60
Author(s):  
Davorin Pichler

The Republic of Croatia does not have a legal framework for regulating lobbying activities. With the adoption of regulations governing lobbying, this informal activity is translated from the “grey zone” into an activity under the “watchful eye” of the competent authorities. Although there is a large amount of professional and scientific literature on the concept and activity of lobbying, it can be noticed that the academic community is much less concerned with the legal institute of lobbying contract, its classification, characteristics and content. The lobbying contract in the wider context of the Croatian science of civil law and legal practice, comprises the features of certain legal transactions, primarily a contract for services / or a mandate contract. The object of performing a lobbying contract is the execution of a lobbying activity, as a rule for a consideration, and in that sense, it represents a specific form of a contract for services. The mandate contract features found in the formation of the lobbying contract will also be emphasized. The paper aims at presenting the basic features of the lobbying contract and emphasizing certain outstanding issues that may arise in any legal regulation of this legal act in the Republic of Croatia. The comparative approach in the paper points to legal solutions applied by legal systems with a long lobbying tradition as a legitimate part of the legislative process. It also points out the plausible solutions that have emerged from the legal systems of predominantly former communist and transition countries, and which are all the more adequate to possible Croatian lobbying contract regulation.


2021 ◽  
Vol 1 (10) ◽  
pp. 33-38
Author(s):  
K. Troshkina ◽  

The article is devoted to topical issues of legal regulation of science parks in Ukraine and the world. The study examined the essence of the concept of science park and the genesis of the development of legislation on the activities of science parks. The peculiarities of the types of science parks have been studied. The issue of regulating the activities of the science park as a subject of legal relations is detailed. The general tendencies of the international legal regulation of activity of science parks are defined. The author came to the conclusion that science parks have proven their effectiveness and efficiency in the development, implementation and dissemination of modern innovative technologies, have played a significant role in raising the level of science in Ukraine, as well as in training highly qualified scientists. However, starting in the mid-2000s, almost all indicators of technology parks began to decline sharply. The main reason lies in the state's non-compliance with the law and its constant change, the termination of state support in the form of benefits and reduction of the tax burden, blocking of innovative projects and the actual lack of budget funding for science.


2021 ◽  
Vol 59 (2) ◽  
pp. 141-160
Author(s):  
Ranko Sovilj

The paper analyses the legal aspects of the status of the catastrophe bonds market. Cat bonds are innovative instruments of securitization, which play a significant role in the financing of natural disasters. Some of the advantages of catastrophe bonds issue are the possibility of expanding risk transfer, reducing credit risk exposure and improving capital management. The aim of research is to point out the possible ways of efficient financing of catastrophic losses, such as the issue of catastrophe bonds. The paper will analyse the principal characteristics of cat bonds, as a significant instrument in connecting capital market with the insurance market. The author considered the current situation at the international and national level. Considering the tendencies in the international capital market, the author concluded that in the Republic of Serbia there is a legal gap and lack of harmonization of the existing legislation, which prevents the issue of catastrophe bonds.


Sign in / Sign up

Export Citation Format

Share Document