scholarly journals Pros and cons of gst in india

2017 ◽  
Vol 7 (2) ◽  
pp. 398-402
Author(s):  
Mugunthan C ◽  
Vijayamalleeswari K.R

GST is a form of VAT that would consist each and every one of the indirect taxesinto one right through all the region of India. That means each state will have the identicalGST rate not like nowadays where the states can fix their individual rates. In uncomplicatedterms, GST means the state will contribute to the Central Sales Taxes that it is presentlygetting fully through the center. The Center in return will allocate the Service Tax with thestates.Thoughtlessly forthcoming Goods and Service Tax is one of the innovative steps inthe area of indirect taxes in the country past seventy years of independence. GST is insubsistence more than 150 countries of the world. It will taper economic space betweenproducers and consumers as it will be only value addition. The idea of one country, one actand one enforced tax will be observe. It is predictable that, it will help to get better theproduction in the country as well as will be benefit to the consumers, as highest rate of GSTis predestined. It will also facilitate to pass up the multiple taxation, processes, tax evasionetc. Government innermost GST and States GST. Therefore, in this investigate papercredible pros and cons about upcoming are discuss. The GST Bill has been accepted byleader of India on 3rd August 2016 inRajySabha and on 8th August 2016 in LokSabha with approval by more than 50 % of statelegislation. It is expected that GST will be implement from 1st April, 2017.

2018 ◽  
Vol 2018 (04) ◽  
pp. 3-17
Author(s):  
Volodymyr LYPOV ◽  

II. Competitive strategy of Ukraine’s integration into the world economic space Peculiarities of using the complex of macroeconomic strategies of Ukraine’s integration into the global economic space are considered. The strategies are based on the gaining the competitive advantages through the use of a wide range of market, price, production, technological and integrated strategies of expansion of an object of export activity. It is substantiated that the starting point of formation of a competitive strategy of the country’s integration into the global economic space is taking into account the peculiarities of the national culture of management. The author shows that the predominance of values either individualism or communitarianism plays a primary role in the strategy’s formation. Mechanisms of their influence on competitiveness of producers are revealed. Role and instruments of the state support of market strategies for the promotion of national producers’ products in global markets are revealed. Opportunities and advantages of the use of blue ocean strategy are emphasized: creation of innovative business models on the basis of formation of new markets for unique goods or services of their own production. Peculiarities of production strategies for increasing national competitiveness are characterized. They include reorganization, sectoral and territorial diversification, formation of cluster structures, value chains, inclusion or creation of global production systems. Features of strategies for using the effect from scale of production are revealed. The author notes the importance of the purposeful state policy, which provides for determination of spheres and industries where synergy effects can be obtained, and incentives for their development and support in the period of entry into foreign markets. The differences of competition in price and cost of goods are shown. Instruments and mechanisms of the state influence on formation of cost competitive advantages of national producers in foreign markets are presented. Peculiarities of the influence of foreign exchange regulation on national competitiveness are revealed. The author considers peculiarities of technological strategies for ensuring the national competitiveness through creation and promotion on the world markets of own meta- and high hume technologies and integrated strategies. The latter envisages a consistent expansion of the spectrum of links between producers and potential foreign consumers from purchase of a separate product to long-term integrated programs.


2020 ◽  
Vol 12 (24) ◽  
pp. 10504
Author(s):  
Anastasia Roukouni ◽  
Gonçalo Homem de Almeida Correia

In recent years, shared mobility services have had a growing presence in cities all over the world. Developing methodologies to measure and evaluate the impacts of shared mobility has therefore become of critical importance for city authorities. This paper conducts a thorough review of the different types of methods that can be used for this evaluation and suggests a classification of them. The pros and cons of each method are also discussed. The added value of the paper is twofold; first, we provide a systematic recording of the state of the art and the state of the practice regarding the evaluation of the impacts of shared mobility, from the perspective of city authorities, reflecting on their role, needs, and expectations. Second, by identifying the existing gaps in the literature, we highlight the specific needs for research and practice in this field that can help society figure out the role of urban shared mobility.


Author(s):  
Stefania Mosiuk ◽  
Igor Mosiuk ◽  
Vladimir Mosiuk

The purpose of the article is to analyze and substantiate the development of tourism business in Ukraine as a priority component of the national economy. The methodology of this study is to use analytical, spatial, geographical, cultural and other methods. This methodological approach provided an opportunity to carry out a complete analysis of the state of the tourism industry of the state and to draw some conclusions.The scientific novelty lies in the coverage of the real and potential resource potential for the development of the recreational and tourism sphere in Ukraine, detailing the measures for the country ‘s entry into the world tourist market. Conclusions. Analyzing the state and prospects of tourism business development in Ukraine, it should be noted that this industry is one of the priority areas for improving the economy of the country. Historical, cultural – ethnographic, gastronomic, sanatorium and resort potentials of the country will lead the country into world leaders of the tourism industry when creating favorable conditions for investment and proper marketing.


Author(s):  
Julia N. Shubnikova

On the State Universal Scientific Library of the Krasnodar region, which is one of the largest regional libraries in the Russian Federation.


2018 ◽  
Vol 11 (2) ◽  
pp. 18-26 ◽  
Author(s):  
I. A. Strelkova

The paper examines various approaches to the definition of the term «digital economy» in the scientific and business environment along with factors and forms of its development in different countries taking into account the specifics of the current stage of the Russian economy, which is a matter of particular importance in seeking new sources of the world economy growth. The subject of the research is opportunities and threats inherent in the process of digitalization of economies and their impact on the operation of international and national markets as well as the development of the world economy as a whole. The purpose of the paper was to analyze the practical experience in the formation and development of the digital economy in foreign countries and Russia and identify the changes it brings to the activities of state institutions and business structures, established rules of market exchange, the process of promotion and use of innovations. All the above made it possible to determine the country-level specifics of the digital economy evolution reveal the contradictory nature of its manifestations and justify the necessity for active participation of the state in stimulation and support of potentially promising digital innovations in various sectors of the economy. It is concluded that the level of the digital economy development depends on the real-sector performance, the maturity of markets, the state of the national economy. It is highlighted that the criteria for a comprehensive assessment of the results of the economy digitalization must be developed.


Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.


Author(s):  
Оlena Fedorіvna Caracasidi

The article deals with the fundamental, inherent in most of the countries of the world transformation of state power, its formation, functioning and division between the main branches as a result of the decentralization of such power, its subsidiarity. Attention is drawn to the specifics of state power, its func- tional features in the conditions of sovereignty of the states, their interconnec- tion. It is emphasized that the nature of the state power is connected with the nature of the political system of the state, with the form of government and many other aspects of a fundamental nature.It is analyzed that in the middle of national states the questions of legitima- cy, sovereignty of transparency of state power, its formation are acutely raised. Concerning the practical functioning of state power, a deeper study now needs a problem of separation of powers and the distribution of power. The use of this principle, which ensures the real subsidiarity of the authorities, the formation of more effective, responsible democratic relations between state power and civil society, is the first priority of the transformation of state power in the conditions of modern transformations of countries and societies. It is substantiated that the research of these problems will open up much wider opportunities for the provi- sion of state power not as a center authority, but also as a leading political structure but as a power of the people and the community. In the context of global democratization processes, such processes are crucial for a more humanistic and civilized arrangement of human life. It is noted that local self-government, as a specific form of public power, is also characterized by an expressive feature of a special subject of power (territorial community) as a set of large numbers of people; joint communal property; tax system, etc.


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