scholarly journals Draft State Budget for 2021. Testimony before the Parliamentary Budget Committee, 4 November 2020

2021 ◽  
Author(s):  
Pablo Hernández de Cos
Keyword(s):  
State Budget ◽  
Budget Committee ◽  
Draft State

Tax maneuver in the oil industry: Provisional results and risks for further implementation

2020 ◽  
pp. 28-43
Author(s):  
A. S. Kaukin ◽  
E. М. Miller
Keyword(s):  
Oil Industry ◽  
Oil Products ◽  
Oil Refining ◽  
State Budget ◽  
Tax Rate ◽  
Oil Companies ◽  
Reform Plan ◽  
Alternative Variant ◽  
Calculation Results ◽  
The Cost

The paper analyzes the consequences of the abolition of the export duty on oil and oil products as a necessary step to stimulate energy efficiency of Russia’s economy and eliminate underdevelopment provoked by a long-term subsidizing of inefficient oil refining sector in Russia. The calculation results have shown that even taking into account several deviations from the planned scenarios of changing the parameters of tax regulation of the oil industry in 2014— 2019, the tax maneuver brought over 3.5 trillion rubles (in 2019 — 148 billion rubles) to the state budget in 2014—2017, mainly due to an increase in the base mineral extraction tax rate, and contributed to an increase in the depth of oil refining from 72% to 85%. In addition, the article analyzes possible risks associated with the current plan for reforming the taxation of the industry until 2024 and proposes an alternative that could level some of them. A comparative analysis of the effects of the tax maneuver under the current reform plan and the alternative variant suggests that the latter will allow to achieve a greater total budgetary effect in four years, reduce the cost of subsidizing domestic oil refining, increase the efficiency of Russian vertically integrated oil companies, and reduce the growth rate of oil products prices in the retail market.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Qualitative Survey of Graduate Practice — An Intervention for Young Unemployed Jobseekers in Slovakia

2019 ◽  
Vol 10 (9) ◽  
pp. 910-918
Author(s):  
Lucia Svabova ◽  
◽  
Vladimir Borik ◽  
Marek Durica ◽  
Johanna Grudin ◽  
...  
Keyword(s):  
Labour Market ◽  
Qualitative Evaluation ◽  
Work Experiences ◽  
The European Union ◽  
State Budget ◽  
Active Labour Market Policy ◽  
Potential Employer ◽  
Qualitative Survey ◽  
Ex Post ◽  
Active Labour

Active labour market policy interventions are vide used tool of a government against unemployment. One of the most frequently used intervention for young jobseekers in Slovakia is a Contribution for Graduate practice. This measure is intended for young unemployed jobseekers as a tool of gaining first contact with the open labour market and with potential employer and gaining first work experiences. In this paper we present a qualitative survey of Graduate practice that was made as an ex-post evaluation of this intervention by its participants in Slovakia. This evaluation of the intervention was carried out at the request of the European Commission not only in Slovakia but also in several countries of the European Union. The qualitative evaluation, as a part of this rigorous intervention evaluation, provides feedback from the real intervention participants and brings some suggestions to improve the parameters and conditions of Graduate practice intervention and its realization. These improvements are useful not only for participants themselves, for companies in which young graduates are employed but also for the state budget in the form of returned or saved invested funds because of better functioning of the intervention. Based on the results of this feedback from its real participants, some parameters, conditions and details of the Graduate practice intervention have been changed and added in Slovakia.

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

The Extended Nation as a Political Project – Hungarian Diaspora Living in Western Canada

2018 ◽  
Vol 6 (2) ◽  
pp. 91-103
Author(s):  
Ágnes Vass
Keyword(s):  
Western Europe ◽  
Domestic Politics ◽  
Voting Rights ◽  
Political Campaigns ◽  
Western Canada ◽  
Legislative Elections ◽  
National Belonging ◽  
State Budget ◽  
External Voting ◽  
Diaspora Policy

AbstractPolicy towards Hungarians living in neighbouring countries has been a central issue for Hungarian governments, yet Hungarian diaspora living mainly in Western Europe and North America have received very little attention. This has changed after the 2010 landslide victory of Fidesz. The new government introduced a structured policy focused on engaging Hungarian diaspora, largely due to the nationalist rhetoric of the governing party. The article argues that this change reflects a turn of Hungarian nationalism into what Ragazzi and Balalowska (2011) have called post-territorial nationalism, where national belonging becomes disconnected from territory. It is because of this new conception of Hungarian nationalism that we witness the Hungarian government approach Hungarian communities living in other countries in new ways while using new policy tools: the offer of extraterritorial citizenship; political campaigns to motivate the diaspora to take part in Hungarian domestic politics by voting in legislative elections; or the never-before-seen high state budget allocated to support these communities. Our analysis is based on qualitative data gathered in 2016 from focus group discussions conducted in the Hungarian community of Western Canada to understand the effects of this diaspora politics from a bottom-up perspective. Using the theoretical framework of extraterritorial citizenship, external voting rights and diaspora engagement programmes, the paper gives a brief overview of the development of the Hungarian diaspora policy. We focus on how post-territorial nationalism of the Hungarian government after 2010 effects the ties of Hungarian communities in Canada with Hungary, how the members of these communities conceptualise the meaning of their “new” Hungarian citizenship, voting rights and other diaspora programmes. We argue that external citizenship and voting rights play a crucial role in the Orbán government’s attempt to govern Hungarian diaspora communities through diaspora policy.

Current Situation of the Efficiency of the National Budget Allocation in Vietnam

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung
Keyword(s):  
Budget Allocation ◽  
Current Situation ◽  
Econometric Models ◽  
The State ◽  
Policy Implications ◽  
State Budget ◽  
National Budget ◽  
Near Future ◽  
Positive Results

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

SCIENTIFIC BASIS OF POSTGRADUATE TRAINING FOR OFFICER WORKING ETHNIC AFFAIRS USING STATE BUDGET IN THE PERIOD OF 2018 – 2025

2017 ◽  
Author(s):  
La Duc Minh ◽  
Nguyen Thi Hao ◽  
Vu Thi Thuy
Keyword(s):  
Economic Development ◽  
Ethnic Groups ◽  
Human Resource ◽  
Postgraduate Training ◽  
Scientific Basis ◽  
National Defense ◽  
High Quality ◽  
State Budget ◽  
International Integration

Ethnic affairs play an important role in socio of ethnic groups’ solidarity, assurance of security and national defense stability. In -economic development, maintenanceorder to improve the quality of ethnic affairs, it is practical to carry out postgraduate training of officer implementing ethnic affairs using state budget with the aim of encouraging and enhancing officer quality to satisfy high-quality human resource in international integration.

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