The article describes and analyses the system of publication outputs evaluation in the Czech Republic - the methodology for the results of research organizations evaluation and the results of completed programs evaluation valid for the years 2013 to 2015.
{"title":"The System of Publication Outputs Evaluation in the Czech Republic","authors":"Petra Georgala, Michal Radvan","doi":"10.15290/ACR.2016.09.09","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.09","url":null,"abstract":"The article describes and analyses the system of publication outputs evaluation in the Czech Republic - the methodology for the results of research organizations evaluation and the results of completed programs evaluation valid for the years 2013 to 2015.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"815 1","pages":"39-41"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89283103","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 three pillar approach to transfer pricing documentation makes multinational enterprises obliged to provide in master file, local file and country by country report the consistent transfer pricing positions that enable tax authorities to assess whether companies have engaged in transfer pricing practices that have the effect of artificially shifting substantial amounts of income into a tax-advantaged environment. The main goal of this contribution is to clarify the tool of country by country reporting and mention the potential issues of its implementation process.
{"title":"Country by country reporting","authors":"M. Valachová","doi":"10.15290/ACR.2016.09.04","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.04","url":null,"abstract":"The three pillar approach to transfer pricing documentation makes multinational enterprises obliged to provide in master file, local file and country by country report the consistent transfer pricing positions that enable tax authorities to assess whether companies have engaged in transfer pricing practices that have the effect of artificially shifting substantial amounts of income into a tax-advantaged environment. The main goal of this contribution is to clarify the tool of country by country reporting and mention the potential issues of its implementation process.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"117 1","pages":"17-20"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75763287","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}
Code creation is one of the directions taking place in the republics which were earlier included in the former Soviet Union State. Code creation is connected with legislation development. A code as an organic legal act has several advantages which make it an effective legal act. Developed legislation is one of the conditions of providing the rights and freedoms of individuals. Legal adjusting of public relations is aimed at forming of such an order of public social connections in which state and social institutes are working effectively, the rights and freedoms of individuals are realized, their infringed rights and interests are defended . Legal adjusting is effected by means of rules of law that is systematized by certain methods. One of such methods is code creation. Code creation in the sphere of tax law is one of the backer-ups of the rights and individual freedoms in the state.
{"title":"Providing the rights and freedoms of individuals and creating the Internal Revenue Code","authors":"A. Shupitskaya","doi":"10.15290/ACR.2016.09.03","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.03","url":null,"abstract":"Code creation is one of the directions taking place in the republics which were earlier included in the former Soviet Union State. Code creation is connected with legislation development. A code as an organic legal act has several advantages which make it an effective legal act. Developed legislation is one of the conditions of providing the rights and freedoms of individuals. Legal adjusting of public relations is aimed at forming of such an order of public social connections in which state and social institutes are working effectively, the rights and freedoms of individuals are realized, their infringed rights and interests are defended . Legal adjusting is effected by means of rules of law that is systematized by certain methods. One of such methods is code creation. Code creation in the sphere of tax law is one of the backer-ups of the rights and individual freedoms in the state.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"33 1","pages":"12-16"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84705616","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}
V ceske pravnim prostředi se zacatkem roku objevily novinky, týkajici se předevsim předchazeni daňovým podvodům u daně z přidane hodnoty (dale jen „DPH“). Autorský kolektiv se timto clankem pokousel přibližit ctenařům dva nejožehavějsi instituty, v podobě kontrolniho hlaseni a EET. Ohledně kontrolniho hlaseni můžeme konstatovat, že se jedna o institut vykreslujici spravci daně parovani a řetězeni zdanitelných plněni v ramci „přidavane hodnoty“. Kratkodoba praxe prozatim svědci ve prospěch ucelnosti zavedeni tohoto institutu, o cemž je pojednano niže. K EET je zapotřebi zdůraznit, že ac je v soucasne době EET v CR hojně diskutovaným tematem a je otazkou, nakolik se z něj stane efektivni prostředek boje proti daňovým podvodům, na rozdil od systemů zavedených v jiných evropských zemi klade meně povinnosti jak na podnikatele, tak na zakazniky. Lze tedy shrnout, že u těchto institutů, přestože teoreticky slouži chvalyhodnemu legitimnimu cili a ucelu, až praxe ukaže, zda administrativni přitěž kladena na daňove subjekty je přiměřena a kontrolni hlaseni a EET se stanou efektivnimi instituty v boji proti daňovým podvodům.
{"title":"VAT Control Statement & Electronic Record of Sales","authors":"Michal Liška, Petra Snopková","doi":"10.15290/acr.2015.08.05","DOIUrl":"https://doi.org/10.15290/acr.2015.08.05","url":null,"abstract":"V ceske pravnim prostředi se zacatkem roku objevily novinky, týkajici se předevsim předchazeni daňovým podvodům u daně z přidane hodnoty (dale jen „DPH“). Autorský kolektiv se timto clankem pokousel přibližit ctenařům dva nejožehavějsi instituty, v podobě kontrolniho hlaseni a EET. Ohledně kontrolniho hlaseni můžeme konstatovat, že se jedna o institut vykreslujici spravci daně parovani a řetězeni zdanitelných plněni v ramci „přidavane hodnoty“. Kratkodoba praxe prozatim svědci ve prospěch ucelnosti zavedeni tohoto institutu, o cemž je pojednano niže. K EET je zapotřebi zdůraznit, že ac je v soucasne době EET v CR hojně diskutovaným tematem a je otazkou, nakolik se z něj stane efektivni prostředek boje proti daňovým podvodům, na rozdil od systemů zavedených v jiných evropských zemi klade meně povinnosti jak na podnikatele, tak na zakazniky. Lze tedy shrnout, že u těchto institutů, přestože teoreticky slouži chvalyhodnemu legitimnimu cili a ucelu, až praxe ukaže, zda administrativni přitěž kladena na daňove subjekty je přiměřena a kontrolni hlaseni a EET se stanou efektivnimi instituty v boji proti daňovým podvodům.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"45 1","pages":"31-35"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78624243","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}
Patryk Zabrocki Faculty of Law, University of Bialystok, President of the Scientific Society of Financial Law, Poland
patrik Zabrocki，比亚韦斯托克大学法学院，波兰金融法科学学会主席
{"title":"Report on the International Conference “Interdisciplinary problems of corruption” (16 December 2015, Bialystok, Poland)","authors":"P. Zabrocki, Patrycja Marczak","doi":"10.15290/acr.2015.08.08","DOIUrl":"https://doi.org/10.15290/acr.2015.08.08","url":null,"abstract":"Patryk Zabrocki Faculty of Law, University of Bialystok, President of the Scientific Society of Financial Law, Poland","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"59 1","pages":"45-46"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85078109","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}
Заведующий кафедры конституционного права, Гродненский государственный университет имени Янки Купалы, Республика Беларусь
白俄罗斯共和国北方佬库帕拉州立大学宪法系主任
{"title":"Правовые проблемы применения института представительства в налоговых отношениях напримере республики Беларусь","authors":"Лилия Я. Абрамчик","doi":"10.15290/acr.2015.08.01","DOIUrl":"https://doi.org/10.15290/acr.2015.08.01","url":null,"abstract":"Заведующий кафедры конституционного права, Гродненский государственный университет имени Янки Купалы, Республика Беларусь","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"37 1","pages":"2-9"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88308837","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}
Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern Europe Countries, Poland
中欧和东欧国家公共财政和税法信息与研究组织中心，波兰
{"title":"The scientific activity of the Faculty of Law at the University of Bialystok associated with the countries of Central and Eastern Europe","authors":"Dominika Jocz","doi":"10.15290/acr.2015.08.09","DOIUrl":"https://doi.org/10.15290/acr.2015.08.09","url":null,"abstract":"Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern Europe Countries, Poland","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"33 1","pages":"47-48"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73519593","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}
Urszula K. Zawadzka-Pąk, Dominik Kościuk, Justyna E. Kulikowska-Kulesza, Ewa Lotko, A. Brékine
The paper presents the grounds for the wider project “Participatory budgeting success or crisis of local democracy? Comparative legal study, aiming to explore what factors (dependent and independent from the policy makers) make from BP the instrument strengthening the local democracy and what are the barriers to fully exploit its potential. To this aim, we propose the theoretical model of the PB strengthening the local democracy. To test its validity, using the case of one of the Polish cities (Bialystok), we use the mix research method: the desk research, the qualitative and quantitative surveys and the qualitative interviews. The preliminary results have shown that PB do not imply the success of the democracy, but rather only its failure and the illusion of the citizens’ participation.
{"title":"Does participatory budgeting belong to democracy or bureaucracy? Case Study of Bialystok (Poland)","authors":"Urszula K. Zawadzka-Pąk, Dominik Kościuk, Justyna E. Kulikowska-Kulesza, Ewa Lotko, A. Brékine","doi":"10.15290/acr.2015.08.06","DOIUrl":"https://doi.org/10.15290/acr.2015.08.06","url":null,"abstract":"The paper presents the grounds for the wider project “Participatory budgeting success or crisis of local democracy? Comparative legal study, aiming to explore what factors (dependent and independent from the policy makers) make from BP the instrument strengthening the local democracy and what are the barriers to fully exploit its potential. To this aim, we propose the theoretical model of the PB strengthening the local democracy. To test its validity, using the case of one of the Polish cities (Bialystok), we use the mix research method: the desk research, the qualitative and quantitative surveys and the qualitative interviews. The preliminary results have shown that PB do not imply the success of the democracy, but rather only its failure and the illusion of the citizens’ participation.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"7 1","pages":"36-42"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85863304","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}
In most European countries, the revenue from income taxes is divided between the state budget and the budget of local self-government units. The division of public income from income taxes is performed inter alia through the use of the institution of shares in the revenue from these taxes. European states use the term “shares” for different legal constructs. H. Blöchliger and O. Petzold, in order to clarify the meaning of the term, propose a classification of shares through the criteria of 1) risk sharing, 2) un-conditionality, 3) formula stability, 4) individual proportionality. The aim of this article is to present the character of shares in the revenue from income taxes as income of local self-government units in Poland on the basis of the presented criteria for classifying these shares.
{"title":"Shares in the revenue from income taxes as income of local self-government units in Poland","authors":"Przemysław Pest","doi":"10.15290/ACR.2015.08.04","DOIUrl":"https://doi.org/10.15290/ACR.2015.08.04","url":null,"abstract":"In most European countries, the revenue from income taxes is divided between the state budget and the budget of local self-government units. The division of public income from income taxes is performed inter alia through the use of the institution of shares in the revenue from these taxes. European states use the term “shares” for different legal constructs. H. Blöchliger and O. Petzold, in order to clarify the meaning of the term, propose a classification of shares through the criteria of 1) risk sharing, 2) un-conditionality, 3) formula stability, 4) individual proportionality. The aim of this article is to present the character of shares in the revenue from income taxes as income of local self-government units in Poland on the basis of the presented criteria for classifying these shares.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"1 1","pages":"26-30"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82970176","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}
By the decision of the Editorial Board the last year paper of this Author “The system of state purpose funds in Slovakia” was published in “Annual Center Review” 2014, no. 7, p. 11-21 as well in the yearly “Публичные финансы и налоговое право” 2015, no. 5, p. 5-19. Currently we are publishing second article concerning funds in Slovakia.
{"title":"The other public financial funds outside the state budget in the Slovak Republic","authors":"Vladimír Babčák","doi":"10.15290/acr.2015.08.02","DOIUrl":"https://doi.org/10.15290/acr.2015.08.02","url":null,"abstract":"By the decision of the Editorial Board the last year paper of this Author “The system of state purpose funds in Slovakia” was published in “Annual Center Review” 2014, no. 7, p. 11-21 as well in the yearly “Публичные финансы и налоговое право” 2015, no. 5, p. 5-19. Currently we are publishing second article concerning funds in Slovakia.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"53 1","pages":"10-22"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75716661","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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