Національний юридичний університет імені Ярослава Мудрого ⚖ Головна ⓘ Довiдка
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Е-картотека "Публікації вчених НЮУ ім. Ярослава Мудрого в Scopus" - результати пошуку

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1.
Abramova, A. .
    The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries [Текст] / A. Abramova, K. Shaposhnykov, A. Zhavoronok, P. Liutikov, I. Skvirskyi, O. Lukashev // Estudios de Economia Aplicada. - 2021. - Vol. 39, Iss. 5. - P. 1-15
   Перевод заглавия: Екосистема адміністрування ПДВ в електронній комерції: приклад країн Східної Європи
УДК
РУБ DOI: 10.25115/eea.v39i5.4909

Аннотация: Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance. The study aims to deepen the theoretical and applied provisions of the VAT administration in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in the framework of forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models. As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities. The directions on achieving the maximum volumes of the VAT mobilization following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes in the matters of forecasting other tax payments.

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2.
Lukashev, O. A..
    Budgetary transfer as a tool for financing the health sector: theoretical legal analysis [Текст] / O. A. Lukashev, I. Y. Krynytskyi, S. V. Broiakov // Wiadomosci lekarskie. - 2020. - Vol. 73, Iss. 12 . cz. 2. - P. 2855-2859
   Перевод заглавия: Бюджетный перевод как инструмент финансирования отрасли здравоохранения: теоретический юридический анализ
УДК
РУБ PubMed ID33611293

Аннотация: OBJECTIVE: The aim: The purpose of the study is to: a) determine the purpose of budget transfers in the field of medicine; b) determine the characteristics that characterize budget transfers in the health sector; c) establish the significance of budget transfers in those jurisdictions in which the system of health insurance operates. PATIENTS AND METHODS: Materials and methods: The empirical basis of the study was the Report of the Minister of Health of Singapore, Information on the subvention section for 2019-2020 in Hong Kong, the Budget forecast of the US Congress for 2019, Reports of the Accounts Chamber of Ukraine for 2017, 2018 and 2019. Within the framework of this study, the following special legal methods of scientific knowledge were applied: comparative legal method, a normative-dogmatic method and a logical-legal method. The "case study" method was also widely used in this research. CONCLUSION: Conclusions: Budget transfers in the field of medicine is a socially important institution of budget law. Budget transfers in the health care sector can be characterized by the following features: a) sectoral nature (health care sector) b) specific budgetary directions (movement of funds from the state to local budgets) c) widespread use (used both in states with medical insurance and in states where the health sector is entirely publicly funded).

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3.
Karmalita, M. V..
    The category of fairness of a taxpayer and its reflection in law enforcement practice [Текст] / M. V. Karmalita, N. Y. Iakymchuk, L. M. Kasianenko, O. A. Lukashev, H. S. Andrushchenko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 5. - P. 1452-1458
   Перевод заглавия: Категория справедливости налогоплательщика и ее отражение в правоприменительной практике
УДК
ББК Х622.24
РУБ DOI: 10.14505/jarle.v10.5(43).13

Аннотация: Based on the analysis of current trends in the implementation of legal regulation of public relations, the influence of the case law on the development of tax law is illustrated. The purpose of this study is to clarify the role of case law in the formation of the category of taxpayer fairness and accordingly the development of tax law. The concepts and varieties of judicial doctrines, elaborated in the context of balancing private and public interest in taxation, are defined. It is stated that the analysis of the practice of application of tax and legal doctrines indicates the creation of guarantees for the provision of private and public interests in taxation, which are manifested in the inadmissibility of arbitrary approaches to the analysis of case files, evaluation of evidence, the establishment of legally relevant facts, etc. Considerable attention has been paid to the category of taxpayer fairness. Approaches to its understanding in scientific circles as well as its use in law enforcement practice are analyzed.

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Умовні позначення місця знаходження

3_пов.(ЗПІ) – зала правової інформації, НБК

4_пов.(НАб) – абонемент наукової літератури, НБК

4_пов.(ДБФ) – довідково-бібліографічний фонд, НБК

5_пов.(З/П) – зала періодичних видань, НБК

6_пов.(АХЛ) – абонемент художньої літератури, НБК

6_пов.(ЗІЛ) – зала літератури іноземними мовами, НБК

7_пов.(Хр) – книгосховище, НБК

8_пов.(РК) – книгосховище рідкісних видань та дисертацій, НБК

НБВ – інформаційно-бібліографічний відділ, НБК, 7 поверх

Ст.Аб. – студентський абонемент, НБК, 5 поверх

Філ №1 – філія № 1 (вул. Динамівська, 4)

Філ №2 – філія № 2 (вул. Пушкінська, 106)

Полт. фак. – Полтавський юридичний інститут, м. Полтава