Pub Date : 1900-01-01DOI: 10.15290/acr.2021-2022.14-15.04
Vladimír Babčák, Jozef Sábo
This article is divided into three parts – each concerning the monetary policy of EU. First part deals with relationships between monetary policy of EU and economic policy of EU. Second part is central to the research goal of this article. In this part the similarities and differences between the status of National bank of Slovakia and European Central Bank are compared according to their respective roles and functions. Last part of the article describes legal framework of European banking union as a corner stone of future development of monetary policy of EU.
{"title":"Several remarks on the monetary policy of EU related to the position of National Bank of Slovakia and a vision for The European Banking Union","authors":"Vladimír Babčák, Jozef Sábo","doi":"10.15290/acr.2021-2022.14-15.04","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.04","url":null,"abstract":"This article is divided into three parts – each concerning the monetary policy of EU. First part deals with relationships between monetary policy of EU and economic policy of EU. Second part is central to the research goal of this article. In this part the similarities and differences between the status of National bank of Slovakia and European Central Bank are compared according to their respective roles and functions. Last part of the article describes legal framework of European banking union as a corner stone of future development of monetary policy of EU.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"17 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":"125388821","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.2019-2020.12-13.06
E. Chernikova, M. Prokoshin
The subject of the research is the development process of the state financial control in Russia. The research methodology consisted of a legalistic, analytical methods and a systematic approach.
本文的研究对象是俄罗斯国家财政管制的发展历程。研究方法包括法律方法、分析方法和系统方法。
{"title":"Effective development process of the state financial control in Russia","authors":"E. Chernikova, M. Prokoshin","doi":"10.15290/acr.2019-2020.12-13.06","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.06","url":null,"abstract":"The subject of the research is the development process of the state financial control in Russia. The research methodology consisted of a legalistic, analytical methods and a systematic approach.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"11 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":"130945189","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.2021-2022.14-15.09
O. Muzyka-Stefanchuk, Lesya Muzyka
The article is devoted to financial, material, and legislative problems in Ukraine caused by the Russian-Ukrainian war. The issues of budget expenditures, financial losses, material losses and their compensation are considered. It is emphasized that the war is an extremely costly event for any country, which has an extremely negative impact primarily on public finances. When talking about Ukraine, we can single out budget expenditures and budget, resource, and material losses. And most importantly, it is about lost human lives that have no financial measurement. Every day, Ukrainian budgets receive less planned revenues than due because of reduced tax revenues, in particular, VAT revenues (for example, in March, VAT revenues amounted to approximately 60% of the target financial performance), personal income tax, single social security tax, customs duty (currently only the western border is open; the northern, southern, and eastern borders are closed or blocked, in connection with which the export-import operations and their payments decreased), and state duty revenues, etc. This is because the purchasing power of citizens has decreased, and the purchasing needs themselves have changed significantly. It is emphasized, that the infrastructural, material, and property losses of Ukraine during the war are enormous (in the worst sense). Losses are calculated and estimated daily. Of course, the figures are still approximate. Also, as long as the war is going on, losses will increase, and after its end, there will be a question of compensation. Compensation payments will be made at the expense of the budget funds, and most of all at the expense of the funds received from the seized or confiscated property of the russian federation and its citizens. There is great doubt that the leadership of the country that started this senseless war, as well as the citizens who support and approve it, will voluntarily agree to make payments or enforce the decisions of any international courts and organizations. Therefore, we must already actively form a real financial basis and basis for compensation for damages. Here, Ukrainian politicians and government officials work closely with their foreign counterparts. After all, it is necessary to determine which property and belonging to which individuals can be transferred to the needs of Ukraine, and in what way. The fact of creating the Trust Fund for the Reconstruction of Ukraine After the War should be noted positively. Its creation was supported in March 2022 in Brussels at the summits of NATO, the Group of Seven and the EU, which discussed Russia’s war against Ukraine. The World Bank, Sweden, the Netherlands, Austria and other countries have joined the initiative to create such a fund. From May 2022, the Trust Fund is going to start its work. Economic recovery will largely depend on business recovery. However, the work of many powerful companies — large taxpayers — during martial law has been suspended indefinitely or
{"title":"Private and public finances during the Russian-Ukrainian war: costs, losses, and reimbursements","authors":"O. Muzyka-Stefanchuk, Lesya Muzyka","doi":"10.15290/acr.2021-2022.14-15.09","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.09","url":null,"abstract":"The article is devoted to financial, material, and legislative problems in Ukraine caused by the Russian-Ukrainian war. The issues of budget expenditures, financial losses, material losses and their compensation are considered. It is emphasized that the war is an extremely costly event for any country, which has an extremely negative impact primarily on public finances. When talking about Ukraine, we can single out budget expenditures and budget, resource, and material losses. And most importantly, it is about lost human lives that have no financial measurement. Every day, Ukrainian budgets receive less planned revenues than due because of reduced tax revenues, in particular, VAT revenues (for example, in March, VAT revenues amounted to approximately 60% of the target financial performance), personal income tax, single social security tax, customs duty (currently only the western border is open; the northern, southern, and eastern borders are closed or blocked, in connection with which the export-import operations and their payments decreased), and state duty revenues, etc. This is because the purchasing power of citizens has decreased, and the purchasing needs themselves have changed significantly. It is emphasized, that the infrastructural, material, and property losses of Ukraine during the war are enormous (in the worst sense). Losses are calculated and estimated daily. Of course, the figures are still approximate. Also, as long as the war is going on, losses will increase, and after its end, there will be a question of compensation. Compensation payments will be made at the expense of the budget funds, and most of all at the expense of the funds received from the seized or confiscated property of the russian federation and its citizens. There is great doubt that the leadership of the country that started this senseless war, as well as the citizens who support and approve it, will voluntarily agree to make payments or enforce the decisions of any international courts and organizations. Therefore, we must already actively form a real financial basis and basis for compensation for damages. Here, Ukrainian politicians and government officials work closely with their foreign counterparts. After all, it is necessary to determine which property and belonging to which individuals can be transferred to the needs of Ukraine, and in what way. The fact of creating the Trust Fund for the Reconstruction of Ukraine After the War should be noted positively. Its creation was supported in March 2022 in Brussels at the summits of NATO, the Group of Seven and the EU, which discussed Russia’s war against Ukraine. The World Bank, Sweden, the Netherlands, Austria and other countries have joined the initiative to create such a fund. From May 2022, the Trust Fund is going to start its work. Economic recovery will largely depend on business recovery. However, the work of many powerful companies — large taxpayers — during martial law has been suspended indefinitely or","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"32 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":"121049760","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.2021-2022.14-15.03
Bronius Sudavicius
The article deals with the question of the impact of the European Union law on budget regulation in the law of the Republic of Lithuania after its accession to the European Union in 2004. The influence of the European Union law on the Lithuanian budget law is twofold - direct when the requirements of the relevant European Union legislation are transposed into national budget law, and indirect, when national budget law is changed during the harmonization of national tax laws with the requirements of the European Union law. As the article deals only with the aspects of direct impact, such questions, as harmonization of annual and medium-term budget planning, changes in the budget planning process, strengthening of fiscal discipline, the requirements of the Stability and Growth Pact and their implementation in national law are analysed in the article.
{"title":"Budget law of the Republic of Lithuania under the influence of the European Union law","authors":"Bronius Sudavicius","doi":"10.15290/acr.2021-2022.14-15.03","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.03","url":null,"abstract":"The article deals with the question of the impact of the European Union law on budget regulation in the law of the Republic of Lithuania after its accession to the European Union in 2004. The influence of the European Union law on the Lithuanian budget law is twofold - direct when the requirements of the relevant European Union legislation are transposed into national budget law, and indirect, when national budget law is changed during the harmonization of national tax laws with the requirements of the European Union law. As the article deals only with the aspects of direct impact, such questions, as harmonization of annual and medium-term budget planning, changes in the budget planning process, strengthening of fiscal discipline, the requirements of the Stability and Growth Pact and their implementation in national law are analysed in the article.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"28 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":"129499618","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.2021-2022.14-15.05
Leonard Etel
Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and land. These problems may be eliminated only by radical changes in the binding law. Without them, this tax will still cause difficulties in its practical implementation.
{"title":"Tax not clear on what?","authors":"Leonard Etel","doi":"10.15290/acr.2021-2022.14-15.05","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.05","url":null,"abstract":"Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and land. These problems may be eliminated only by radical changes in the binding law. Without them, this tax will still cause difficulties in its practical implementation.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"7 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":"130849408","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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