{"title":"Report on the XVII Centers’ International Scientific Conference “Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia” (20-21 September 2018, Prague, the Czech Republic)","authors":"Urszula K. Zawadzka-Pąk","doi":"10.15290/acr.2018.11.11","DOIUrl":"https://doi.org/10.15290/acr.2018.11.11","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"2 1","pages":"57-58"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79836979","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}
Purpose: analysis of the legislation in force in the Republic of Belarus, regulating the procedure for land tax payment in cities by the citizens of the Republic of Belarus in order to develop recommendations for improving the legislation in this area. The scientific novelty of the article is that it constitutes a comprehensive analysis of the state of legislative regulation of the order of land tax payment in the cities by the citizens of the Republic of Belarus and proposes improvement directions of the legislation regulating the area of legal relations. Field of application: the results of the research can be used in law enforcement by specialists of organizations engaged in the management of real estate, students of law and land management, scientists and teachers researching tax and land law. In the introduction, the Author reviews normative legal acts regulating the procedure of payment of land tax in cities by the citizens of the Republic of Belarus, draws attention to the special status of urban lands for legislative regulation. In the main part of the article the Author presents the content of the main elements of the land tax in the cities paid by the citizens of the Republic of Belarus, special emphasis is placed on the legislative consolidation of benefits for the payment of land tax in the cities for the citizens of the Republic of Belarus. In conclusion are given the main conclusions made by the Author based on the results of the research. The Author suggests ways to further improve the legislative regulation in the field of law.
{"title":"Legal regulation of land tax payment in cities by the citizens of the Republic of Belarus","authors":"I. Voronetskaya","doi":"10.15290/acr.2018.11.07","DOIUrl":"https://doi.org/10.15290/acr.2018.11.07","url":null,"abstract":"Purpose: analysis of the legislation in force in the Republic of Belarus, regulating the procedure for land tax payment in cities by the citizens of the Republic of Belarus in order to develop recommendations for improving the legislation in this area. The scientific novelty of the article is that it constitutes a comprehensive analysis of the state of legislative regulation of the order of land tax payment in the cities by the citizens of the Republic of Belarus and proposes improvement directions of the legislation regulating the area of legal relations. Field of application: the results of the research can be used in law enforcement by specialists of organizations engaged in the management of real estate, students of law and land management, scientists and teachers researching tax and land law. In the introduction, the Author reviews normative legal acts regulating the procedure of payment of land tax in cities by the citizens of the Republic of Belarus, draws attention to the special status of urban lands for legislative regulation. In the main part of the article the Author presents the content of the main elements of the land tax in the cities paid by the citizens of the Republic of Belarus, special emphasis is placed on the legislative consolidation of benefits for the payment of land tax in the cities for the citizens of the Republic of Belarus. In conclusion are given the main conclusions made by the Author based on the results of the research. The Author suggests ways to further improve the legislative regulation in the field of law.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"20 1","pages":"41-46"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79428018","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}
{"title":"Роль частного и публичного права в строении права","authors":"Dina M. Azmi, Sergey V. Zapolyskiy","doi":"10.15290/acr.2018.11.04","DOIUrl":"https://doi.org/10.15290/acr.2018.11.04","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"19 1","pages":"22-28"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81807557","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}
The purpose of this work is to analyse the emergence and development of digital economy. The Author studied the main activities of the state in the implementation of legal regulation and prospects for the development of the cryptocurrency market in the Republic of Belarus. The article identifies problems and ways to solve legal issues that arose in the process of applying Decree No. 8 “On the development of the digital economy”.
{"title":"Problems in legal regulation of cryptology market in the Republic of Belarus","authors":"Lilia Abramchik","doi":"10.15290/acr.2018.11.08","DOIUrl":"https://doi.org/10.15290/acr.2018.11.08","url":null,"abstract":"The purpose of this work is to analyse the emergence and development of digital economy. The Author studied the main activities of the state in the implementation of legal regulation and prospects for the development of the cryptocurrency market in the Republic of Belarus. The article identifies problems and ways to solve legal issues that arose in the process of applying Decree No. 8 “On the development of the digital economy”.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"72 1","pages":"47-50"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80427465","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}
{"title":"Уголовно-правовая охрана финансово-хозяйственных отношений в сфере государственных закупок: компаративистский анализ законодательства Республики Беларусь, Российской Федерации и стран постсоветского пространства","authors":"Rimma N. Klyuchko, Olga Semykina","doi":"10.15290/acr.2018.11.01","DOIUrl":"https://doi.org/10.15290/acr.2018.11.01","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"30 1","pages":"4-9"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87046928","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}
{"title":"Министерство транспорта в системе органов исполнительной власти","authors":"Elena Kireeva","doi":"10.15290/acr.2018.11.06","DOIUrl":"https://doi.org/10.15290/acr.2018.11.06","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"47 1","pages":"33-40"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90221275","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}
Public-private partnership (PPP) is an institution which enables to perform public tasks with the use of private partner’s experience and competence. By appropriate preparation and implementation, it may bring a lot of benefits not only to the private partner and public entity but also to local community. An example of such preparation and implementation is the Private Finance Initiative (PFI) functioning in the UK. The aim of this article is to evaluate the British PFI and to indicate specific legal solutions whose implementation would result in enhancing the attractiveness of PPP application. Therefore, the research problem is to answer the question: are there elements or features in the British PPP having significance to the implementation of public-private cooperation? According to the research hypothesis, in the PPP system functioning in the UK there are elements and features which indicate their key role in the implementation of the public-private cooperation. The article presents PFI scheme in the UK and changes which have been made in this institution over the years. The example of PFI shows legal solutions targeted at improving the PPP application.
{"title":"Solutions of the British private finance initiative as an example of the PPP development and public-private cooperation","authors":"Krystian Jaszczyk","doi":"10.15290/acr.2018.11.02","DOIUrl":"https://doi.org/10.15290/acr.2018.11.02","url":null,"abstract":"Public-private partnership (PPP) is an institution which enables to perform public tasks with the use of private partner’s experience and competence. By appropriate preparation and implementation, it may bring a lot of benefits not only to the private partner and public entity but also to local community. An example of such preparation and implementation is the Private Finance Initiative (PFI) functioning in the UK. The aim of this article is to evaluate the British PFI and to indicate specific legal solutions whose implementation would result in enhancing the attractiveness of PPP application. Therefore, the research problem is to answer the question: are there elements or features in the British PPP having significance to the implementation of public-private cooperation? According to the research hypothesis, in the PPP system functioning in the UK there are elements and features which indicate their key role in the implementation of the public-private cooperation. The article presents PFI scheme in the UK and changes which have been made in this institution over the years. The example of PFI shows legal solutions targeted at improving the PPP application.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"40 1","pages":"10-15"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81471826","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}
The paper discusses cryptocurrencies both in terms of their applicability to everyday financial transactions as well as in terms of criminogenic factors. The Authors will present practical ways to settle in virtual currency, institutions in which bitcoin payments can be made and the possibility of converting them into traditional currencies. Also factors conducive to combine cryptocurrencies with the criminal world, such as the anonymity of both the Internet and cryptocurrencies will be analysed. In addition, the paper presents the real impact of cryptocurrencies on the increase in crime worldwide, both related to financing of terrorism and in connection with taxation of income. The data and conclusions contained in this study are a contribution to the discussion on the sense of investing in cryptocurrencies, and above all on the opportunities and threats that entail the widespread introduction of this method of payment.
{"title":"Practical application and criminal aspects of cryptocurrencies","authors":"Ewelina Marcińczyk, B. Borowik","doi":"10.15290/ACR.2018.11.09","DOIUrl":"https://doi.org/10.15290/ACR.2018.11.09","url":null,"abstract":"The paper discusses cryptocurrencies both in terms of their applicability to everyday financial transactions as well as in terms of criminogenic factors. The Authors will present practical ways to settle in virtual currency, institutions in which bitcoin payments can be made and the possibility of converting them into traditional currencies. Also factors conducive to combine cryptocurrencies with the criminal world, such as the anonymity of both the Internet and cryptocurrencies will be analysed. In addition, the paper presents the real impact of cryptocurrencies on the increase in crime worldwide, both related to financing of terrorism and in connection with taxation of income. The data and conclusions contained in this study are a contribution to the discussion on the sense of investing in cryptocurrencies, and above all on the opportunities and threats that entail the widespread introduction of this method of payment.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"77 1","pages":"51-54"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72787627","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}
{"title":"Report on the First Eastern European Conference on “Cryptocurrency” (5 March 2018, Białystok, Poland)","authors":"I. Lewicka, B. Borowik","doi":"10.15290/acr.2018.11.12","DOIUrl":"https://doi.org/10.15290/acr.2018.11.12","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"28 1","pages":"59-61"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72689355","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}
{"title":"Грант – публичный интерес, реализуемый в частной инвестиции","authors":"Larisa N. Smorchkova","doi":"10.15290/acr.2018.11.03","DOIUrl":"https://doi.org/10.15290/acr.2018.11.03","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"28 1","pages":"16-21"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85156577","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}