scholarly journals METHODOLOGICAL FRAMEWORK FOR BUDGETING RESEARCH AS A FINANCIAL PROCESS IN LEGAL SPHERE

10.23856/2703 ◽  
2018 ◽  
Vol 27 (2) ◽  
pp. 26-36
Author(s):  
Iryna Mima ◽  
Galyna Nikolaychenko
Keyword(s):  
Minimum Wage ◽  
Social Protection ◽  
Legal Regulation ◽  
Standard Of Living ◽  
Methodological Framework ◽  
Minimum Standard ◽  
State Budget ◽  
The Individual ◽  
Financial Process ◽  
Budgeting Process

The article represents the study of the legal category of budgeting as a kind of the financial process, using the methods and approaches of general theoretical jurisprudence, in order to ensure the validity and objectivity of the results. It provides interrelation between the state budget and the individual budget, the minimum wage and the minimum standard of living in the budgeting process, as the legal categories of legal regulation of social protection of individuals.

scholarly journals ESSENCE OF SOCIAL INSURANCE, ITS ROLE AND PLACE IN THE SYSTEM OF SOCIAL PROTECTION OF THE POPULATION

THE BULLETIN ◽  
2021 ◽  
Vol 2 (390) ◽  
pp. 198-203
Author(s):  
G. B. Akhmetzhanova ◽  
N. M. Mussabekova ◽  
T. E. Voronova ◽  
B. Amangul ◽  
R. V. Grigorieva ◽  
...  
Keyword(s):  
Public Relations ◽  
Social Insurance ◽  
Social Protection ◽  
Private Property ◽  
Legal Regulation ◽  
The State ◽  
Vulnerable Groups ◽  
The Social ◽  
The Creation ◽  
The Individual

This article discusses the formation of the social protection system in the Republic of Kazakhstan and its component such as social insurance, the place and role of the Head of State - the Leader of the Nation in the implementation of these reforms in Kazakhstan. The essence, goals, principles of social insurance were determined in this article. The points of view of the scientists and experts were studied. The interpretation of the social insurance, comparative analysis of the concepts of social security, social assistance, benefits and compensation was researched. The state could not stay out of this complex process and began to actively participate in it. Moreover, this participation has been carried out in two directions. The first is the creation of the state insurance system, which either protects the states’, mainly property interests, or protects certain socially vulnerable groups of the population. The second is the creation of the mechanism for legal regulation of insurance relations as the special group of the public relations. In the legislation of any country extensive block called legislation on insurance. In the market economy, based on the private property, the main driver of insurance is the desire of the owner to protect his property. At the same time, the growth of welfare causes the individual to take care of himself, which expands the scope of personal insurance.

scholarly journals To the issue of the content of the principle of address in the law of social security

2020 ◽  
pp. 70-75
Author(s):  
Karina Gnatenko
Keyword(s):  
Social Security ◽  
Social Protection ◽  
Social Assistance ◽  
Legal Regulation ◽  
The Other ◽  
Standard Of Living ◽  
Social Benefits ◽  
Social Rights ◽  
The Law ◽  
The One

Problem setting. In recent years, as a result of legislative activity, many new legal principles have emerged that guide the legal regulation of the social sphere and indicate the general directions of the implementation of social rights. As a result, there is both a theoretical and a practical need to clarify their content and streamline the principles of social security law throughout the system. Characterizing the principles of social security, it should be noted that today there are many classifications of sectoral principles and those that were developed in Soviet times, and those that are more or less focused on the specifics of today. Some principles disappeared, losing their relevance and ceasing to affect all social security; others, on the other hand, have become more and more confident in the system of sectoral principles, having barely appeared in social security legislation. One such principle is the principle of targeting. Analysis of recent researches and publications. Problems of providing targeted assistance in their scientific works were studied by such scientists as O. O. Bogdanova, T. Z. Garasimov, A. Gladun, S. V. Kudlaenko, O. V. Moskalenko, I. Yu. Khomych, T. Yu. Khrenova, O. Chutcheva, O. M. Yaroshenko and others. Target of research – to find out the content of the principle of targeting in the law of social security and to determine its place in the mechanism of legal regulation of the law of social security in modern conditions in the implementation of social rights. Article’s main body. Targeted social protection in general is aimed at determining the real standard of living of persons seeking social assistance, their real need for social assistance. It is a characteristic tool of social programs to combat poverty, which allows to achieve a significant effect by qualitatively identifying the criteria characteristics of “beneficiaries”. The main advantage of the targeted social protection system is, firstly, the more efficient use of available limited budget funds to provide social assistance to the most vulnerable categories of citizens; secondly, most of such funds are spent on poor citizens. Therefore, addressing the system of social protection of vulnerable groups can, on the one hand, significantly increase the ability of this system to provide social assistance and services to those who really need it, and on the other – to prevent access to budget funds for state social assistance and provision of social services to those to whom it is not intended. This, in turn, will reduce the overall cost of social assistance programs at the state and regional levels, which is an important factor given the limited financial resources. Conclusions and prospects for the development. The principle of targeting social benefits, taking into account the financial situation of a particular person in a particular life situation, recognized by the state society as socially respectable, will contribute, on the one hand, more effective implementation of social rights, as it will take into account the specific life situation and, on the other hand, without limiting the volume and types of social benefits already provided by the current legislation, will promote a more rational distribution of funds from public consumption funds. Targeted social protection should be aimed at determining the real standard of living of persons seeking social assistance, their real need for social assistance

scholarly journals Revisiting the Relationship between the Object and Subject of the Constitutional Regulation

Legal Concept ◽  
2019 ◽  
pp. 43-49
Author(s):  
Rashit Nurmagambetov ◽  
Alexey Chermeninov
Keyword(s):  
Constitutional Law ◽  
Comparative Law ◽  
Legal Regulation ◽  
Point Of View ◽  
Methodological Framework ◽  
Legal Basis ◽  
Legal Study ◽  
The Subject ◽  
The Individual ◽  
The Relationship

Introduction: the theoretical and legal study of the relationship between the object and subject of the constitutional regulation is important for the science of constitutional law, as it eliminates the uncertainty in this matter. Purpose: the theoretical and legal study of the relationship between the object and subject of the constitutional regulation. Methods: the methodological framework for this study is a set of methods of scientific knowledge, among which the main ones are the methods of historicism, consistency, analysis and the comparative law method. Results: there has been proposed the author’s point of view to include in the category “the object of the constitutional regulation” the principles of constitutional law, the material and intangible benefits, the values of the individual, society and the state, including the rights and freedoms of man and citizen, the sovereignty and independence of state power, the legal interests. It is they that characterize a special sphere of relations, the area of the constitutional influence, accurately revealing the content of “the object of the constitutional regulation” and its volume. Conclusions: as a result of the theoretical analysis of these scientific categories, the authors come to the conclusion that in its root essence the subject of the constitutional regulation is a derived concept from the object of the constitutional regulation. The authors believe that the subject of the constitutional regulation and the object of the legal regulation are connected by a single theoretical and legal basis.

scholarly journals Increasing the Level of Social Protection of the Population: The Development Features of the Insurance Market of the Russian Federation

2020 ◽  
Vol 8 (4) ◽  
pp. 1549-1555
Keyword(s):  
Development Strategy ◽  
Social Protection ◽  
System Analysis ◽  
Legal Regulation ◽  
The State ◽  
Insurance Market ◽  
State Budget ◽  
Additional Costs ◽  
Pilot Implementation ◽  
Digital Law

The relevance of the study of the insurance market is associated with the strengthening of its role in increasing the level of social protection of the population, increasing the volume of investments in the development of the state economy, as well as exempting the state budget from additional costs for reimbursing losses from unforeseen events. Without insurance market development, it is impossible to ensure the safety of the socio-economic development of the state, the continuity of the functioning of business actors, improving the population welfare and many other guarantees that compensate for the effects of the current risks of environment. The aim of the work is to determine the features of the development of the insurance market in Russia, as well as to identify problems and prospects of its functioning in order to increase the level of social protection of the population. We use modern general scientific and special research methods, including deduction, induction, analysis, synthesis, abstraction, generalization, system analysis, comparison. Currently, the Russian insurance market actively reformed in accordance development strategy; however, due to the crisis processes in the economy, the full implementation of measures is somewhat difficult. The conjuncture of the insurance market is quite sensitive to fluctuations of economy; therefore, in the future its development will depend on economic and political factors, external and internal threats. Many problems solution depends on the use of modern insurance technologies (InsurTech), which combine traditional insurance methods and IT innovations. New approaches require preliminary pilot implementation with subsequent scaling, and legal regulation, the development of digital law in Russia.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals A methodological framework to predict the individual and population‐level distributions from tracking data

Ecography ◽  
2021 ◽  
Author(s):  
Philippine Chambault ◽  
Tarek Hattab ◽  
Pascal Mouquet ◽  
Touria Bajjouk ◽  
Claire Jean ◽  
...  
Keyword(s):  
Population Level ◽  
Tracking Data ◽  
Methodological Framework ◽  
The Individual

scholarly journals HESR innovation in analysis that supports decision making and action

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
B Barr
Keyword(s):  
Decision Making ◽  
Health Equity ◽  
Social Protection ◽  
Well Being ◽  
Status Report ◽  
Policy Performance ◽  
European Health ◽  
The Individual ◽  
Health And Well Being ◽  
Inform Decision Making

Abstract The European Health Equity Status Report makes innovative use of microdata, at the level of the individual, to decompose the relative contributions of five essential underlying conditions to inequities in health and well-being. These essential conditions comprise: (1) Health services (2) Income security and social protection (3) Living conditions (4) Social and human capital (5) Employment and working conditions. Combining microdata across over twenty sources, the work of HESRi has also produced disaggregated indicators in health, well-being, and each of the five essential conditions. In conjunction with indicators of policy performance and investment, the HESRi Health Equity Dataset of over 100 indicators is the first of its kind, as a resource for monitoring and analysing inequities across the essential conditions and policies to inform decision making and action to reduce gaps in health and well-being.

scholarly journals INHERITED TASTES AND ENDOGENOUS LONGEVITY

2017 ◽  
Vol 23 (2) ◽  
pp. 674-698 ◽  
Author(s):  
Luciano Fanti ◽  
Luca Gori ◽  
Cristiana Mammana ◽  
Elisabetta Michetti
Keyword(s):  
Steady State ◽  
Overlapping Generations ◽  
Standard Of Living ◽  
Poverty Trap ◽  
Individual State ◽  
State Of Health ◽  
Tax Rate ◽  
Public Investments ◽  
The Individual ◽  
Endogenous Longevity

This article aims at studying a general equilibrium model with overlapping generations that incorporates inherited tastes (aspirations) and endogenous longevity. The existence of standard-of-living aspirations transmitted between two subsequent generations in a context where the individual state of health depends on public investments in health has some remarkable consequences at the macroeconomic level. First, aspirations allow escaping from the well-known poverty trap scenario described by Chakraborty (2004). Second, the steady-state equilibrium may be destabilized through a super-critical Neimark–Sacker bifurcation when the health tax rate is set at too high or too low a level. This causes endogenous fluctuations in income and longevity.

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