Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.06
G. Hulkó, László Pardavi
The study deals with the theoretical and practical issues of settlement taxes as a special type of local taxes. The settlement tax is a unique type of local tax introduced in 2015, which can be levied on anything that is not subject to any other public or local tax. Municipalities, therefore, have a relatively large margin of discretion in setting the settlement tax. Within the framework of the present research, the significance of this type of tax within the Hungarian municipalities was examined from both a regulatory-theoretical and a practical perspective. It can be concluded that while from a theoretical-regulatory point of view a workable model for the implementation of this type of tax has emerged, the fiscal significance of this tax and its practical application is less popular. This study evaluates and analyses the period since the introduction of the settlement tax in the Hungarian legal system.
{"title":"Practical experience and the significance of the settlement tax in Hungary","authors":"G. Hulkó, László Pardavi","doi":"10.15290/acr.2021-2022.14-15.06","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.06","url":null,"abstract":"The study deals with the theoretical and practical issues of settlement taxes as a special type of local taxes. The settlement tax is a unique type of local tax introduced in 2015, which can be levied on anything that is not subject to any other public or local tax. Municipalities, therefore, have a relatively large margin of discretion in setting the settlement tax. Within the framework of the present research, the significance of this type of tax within the Hungarian municipalities was examined from both a regulatory-theoretical and a practical perspective. It can be concluded that while from a theoretical-regulatory point of view a workable model for the implementation of this type of tax has emerged, the fiscal significance of this tax and its practical application is less popular. This study evaluates and analyses the period since the introduction of the settlement tax in the Hungarian legal system.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"56 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116150369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2019-2020.12-13.07
Krystian Jaszczyk
Division of risk between a public entity and a private partner is one on the most essential elements of public-private partnership. Improper risk allocation may cause difficulties in implementation of a given undertaking or even prevent its realisation. Proper risk management is significant to avoid such a state and management control is a mechanism facilitating it. The aim of this article is to analyse management control in the scope of risk management in public-private partnership. Therefore, a research problem has been formulated which is to answer the question: is it possible to manage risk in PPP through management control? According to the research hypothesis, management control is an institution which may manage risk in PPP. The article presents management control as a mechanism managing risk in PPP.
{"title":"Risk management in public-private partnership through management control","authors":"Krystian Jaszczyk","doi":"10.15290/acr.2019-2020.12-13.07","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.07","url":null,"abstract":"Division of risk between a public entity and a private partner is one on the most essential elements of public-private partnership. Improper risk allocation may cause difficulties in implementation of a given undertaking or even prevent its realisation. Proper risk management is significant to avoid such a state and management control is a mechanism facilitating it. The aim of this article is to analyse management control in the scope of risk management in public-private partnership. Therefore, a research problem has been formulated which is to answer the question: is it possible to manage risk in PPP through management control? According to the research hypothesis, management control is an institution which may manage risk in PPP. The article presents management control as a mechanism managing risk in PPP.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"47 9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122813576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2019-2020.12-13.11
Lilia Abramchik
{"title":"Report on the XVIII International scientific and practical conference “Axiology in the financial law of the Central and Eastern European States” (19-20 September 2019, Grodno, Republic of Belarus)","authors":"Lilia Abramchik","doi":"10.15290/acr.2019-2020.12-13.11","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.11","url":null,"abstract":"","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124365584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.02
Jan Głuchowski, Krzysztof Adam Górski
This contribution offers a broad theory on the regulation of the financial supervisory architecture in the European Union. It discusses the macro- and micro-prudential competences of the specialised agencies that are now ranging from direct supervision of individual financial institutions to the ability to impose market-wide restrictions on financial activities. The regulatory response to the financial crisis of 2007/08 centralised and strengthened the EU competences of monitoring financial markets and enforcing cooperation between the national competent authorities, especially in cross-border situations. It is however observed that – with some notable exceptions – the supervisory model in the European Union remains fragmented. Lack of direct supervisory powers – especially in the securities and payments markets – means that many international institutions remain without appropriate supervision. This results not only in weaker consumer protection and increased systemic risk, but also in jurisdictional arbitrage and, ultimately, damaged competitiveness of the European financial sector.
{"title":"Regulation of financial supervision in the European Union","authors":"Jan Głuchowski, Krzysztof Adam Górski","doi":"10.15290/acr.2021-2022.14-15.02","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.02","url":null,"abstract":"This contribution offers a broad theory on the regulation of the financial supervisory architecture in the European Union. It discusses the macro- and micro-prudential competences of the specialised agencies that are now ranging from direct supervision of individual financial institutions to the ability to impose market-wide restrictions on financial activities. The regulatory response to the financial crisis of 2007/08 centralised and strengthened the EU competences of monitoring financial markets and enforcing cooperation between the national competent authorities, especially in cross-border situations. It is however observed that – with some notable exceptions – the supervisory model in the European Union remains fragmented. Lack of direct supervisory powers – especially in the securities and payments markets – means that many international institutions remain without appropriate supervision. This results not only in weaker consumer protection and increased systemic risk, but also in jurisdictional arbitrage and, ultimately, damaged competitiveness of the European financial sector.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125786358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.01
Krystyna Piotrowska-Marczak
The subject of the deliberations is the public finance system, which is treated as an organised system consisting of a set of rules constituting a whole. The paper aims to present stability of the public finance system. It is emphasised that it cannot be equated with the invariability of its elements. This has led to a formulation of a hypothesis that changes that are made do not have to be contrary to the stability of the public finance system. Stability is characterised by striving for an arrangement that allows, in the long run, predicting the form it will take. It is assumed that this requires changes that are influenced by many factors. They are entangled with legal, organisational and instrumental arrangements. Public authorities make decisions on changes basing not only on financial premises, but also on those that secure their interests (political premises) of staying in power. In conclusion, seven factors that influence the scope of public finance are identified and discussed. Against this background, the factors determining changes are presented, distinguishing between monetary and non-monetary factors. In conclusion, it is stated that the changes introduced must be coordinated with each other.
{"title":"Stabilisation and changes in the public finance system","authors":"Krystyna Piotrowska-Marczak","doi":"10.15290/acr.2021-2022.14-15.01","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.01","url":null,"abstract":"The subject of the deliberations is the public finance system, which is treated as an organised system consisting of a set of rules constituting a whole. The paper aims to present stability of the public finance system. It is emphasised that it cannot be equated with the invariability of its elements. This has led to a formulation of a hypothesis that changes that are made do not have to be contrary to the stability of the public finance system. Stability is characterised by striving for an arrangement that allows, in the long run, predicting the form it will take. It is assumed that this requires changes that are influenced by many factors. They are entangled with legal, organisational and instrumental arrangements. Public authorities make decisions on changes basing not only on financial premises, but also on those that secure their interests (political premises) of staying in power. In conclusion, seven factors that influence the scope of public finance are identified and discussed. Against this background, the factors determining changes are presented, distinguishing between monetary and non-monetary factors. In conclusion, it is stated that the changes introduced must be coordinated with each other.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130105404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2019-2020.12-13.10
Tereza Křížová
Today’s rapid times with the rapid development of technology require a change in the performance of obligations of citizens and companies to the state. Whereas in the past we were content with the paper form of communication, now we are slowly abandoning it. The entire process has now been accelerated by the Covid-19 pandemic. However, the reaction time varies from industry to industry. In public administration in general, gradual digitalization is inevitable, but very slow. This happens due to a number of factors, such as the transparency of public procurement, insufficient system readiness or insufficient staff qualifications. Last but not least, a lot of sensitive data is sent when communicating with the tax administrator, so emphasis must also be placed on cyber security and data protection. It is the public sector in the Czech Republic that often faces the problem of outdated systems that have not been improved and changed for many years. Another long-discussed issue is the interconnectivity of individual systems that did not communicate with each other. This paper deals with changes in communication with the tax administrator on the example of the Czech Republic. The paper emphasizes the state before and during the Covid-19 pandemic, and predictions of the future development of digitalization in the tax administration.
{"title":"Digitalization and remote communication with the tax administrator in the time of Covid and post-covid","authors":"Tereza Křížová","doi":"10.15290/acr.2019-2020.12-13.10","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.10","url":null,"abstract":"Today’s rapid times with the rapid development of technology require a change in the performance of obligations of citizens and companies to the state. Whereas in the past we were content with the paper form of communication, now we are slowly abandoning it. The entire process has now been accelerated by the Covid-19 pandemic. However, the reaction time varies from industry to industry. In public administration in general, gradual digitalization is inevitable, but very slow. This happens due to a number of factors, such as the transparency of public procurement, insufficient system readiness or insufficient staff qualifications. Last but not least, a lot of sensitive data is sent when communicating with the tax administrator, so emphasis must also be placed on cyber security and data protection. It is the public sector in the Czech Republic that often faces the problem of outdated systems that have not been improved and changed for many years. Another long-discussed issue is the interconnectivity of individual systems that did not communicate with each other. This paper deals with changes in communication with the tax administrator on the example of the Czech Republic. The paper emphasizes the state before and during the Covid-19 pandemic, and predictions of the future development of digitalization in the tax administration.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117254099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.10
Aizhan Amangaliyeva
{"title":"Report on The XX International Scientific Conference “Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central and Eastern Europe”","authors":"Aizhan Amangaliyeva","doi":"10.15290/acr.2021-2022.14-15.10","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.10","url":null,"abstract":"","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125793136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2019-2020.12-13.09
Jiří Kappel
This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.
{"title":"A few remarks on Czech interest limitation rules in the context of pandemic","authors":"Jiří Kappel","doi":"10.15290/acr.2019-2020.12-13.09","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.09","url":null,"abstract":"This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"188 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127588993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.07
S. Moroz
This article is devoted to the study of digital assets in the Republic of Kazakhstan. The purpose of the article is to explore Kazakhstan’s experience in the legal regulation of digital assets and to identify further areas for legislative improvements. It is noted that Kazakhstan’s legislation does not regulate digital money, but the term “digital asset” is used. It is spoken in detail about secured and unsecured digital assets, as well as the procedure for their issuance and circulation in the financial market. The article gives a detailed analysis of the norms of the RoK Laws “On Payments and Payment Systems”, and “On Informatization”. Much attention is given to the history of cryptocurrencies and the attempts of individual states to introduce their own electronic payment systems in digital currency. In this regard, the main provisions of the draft Model Law of the Commonwealth of Independent States “On Digital Financial Assets” are analysed and some comments are made on the establishment of a single regime for secured and unsecured digital assets and on the distinction between corporate (investment) and obligation (credit) digital assets. As a result of this study, the Author concludes that digital assets have now become widely used and for this reason states need to change their attitude towards them, that is stop ignoring them, and it is necessary to define their legal regime.
{"title":"Digital assets: Kazakhstan’s experience","authors":"S. Moroz","doi":"10.15290/acr.2021-2022.14-15.07","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.07","url":null,"abstract":"This article is devoted to the study of digital assets in the Republic of Kazakhstan. The purpose of the article is to explore Kazakhstan’s experience in the legal regulation of digital assets and to identify further areas for legislative improvements. It is noted that Kazakhstan’s legislation does not regulate digital money, but the term “digital asset” is used. It is spoken in detail about secured and unsecured digital assets, as well as the procedure for their issuance and circulation in the financial market. The article gives a detailed analysis of the norms of the RoK Laws “On Payments and Payment Systems”, and “On Informatization”. Much attention is given to the history of cryptocurrencies and the attempts of individual states to introduce their own electronic payment systems in digital currency. In this regard, the main provisions of the draft Model Law of the Commonwealth of Independent States “On Digital Financial Assets” are analysed and some comments are made on the establishment of a single regime for secured and unsecured digital assets and on the distinction between corporate (investment) and obligation (credit) digital assets. As a result of this study, the Author concludes that digital assets have now become widely used and for this reason states need to change their attitude towards them, that is stop ignoring them, and it is necessary to define their legal regime.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128498930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.08
Damian Czudek
At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Finance project, co-financed by the he EEA and Norway grants 2014-2021, which is dedicated to strengthening public financial management and control.
{"title":"Development of budgetary rules in the Czech Republic","authors":"Damian Czudek","doi":"10.15290/acr.2021-2022.14-15.08","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.08","url":null,"abstract":"At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Finance project, co-financed by the he EEA and Norway grants 2014-2021, which is dedicated to strengthening public financial management and control.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121699785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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