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.

Вид документа : Однотомное издание
Шифр издания :
Автор(ы) : Abramova, Alla, Shaposhnykov, Kostiantyn, Zhavoronok, Artur, Liutikov, Pavlo, Skvirskyi, Illia, Lukashev, Oleksandr
Заглавие : The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries
Место публикации : Estudios de Economia Aplicada. - 2021. - Vol. 39, Iss. 5. - P.1-15
УДК : 346.54:336.226(4-11)
Ключевые слова (''Своб.индексиров.''): tax administration--vat--fiscal stimulus--e-commerce--податкове адміністрування--податок на додану вартість--електронна комерція--податкові стимули--східна європа--налоговое администрирование--налог на добавленную стоимость (ндс)--электронная коммерция--налоговые стимулы--восточная европа
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.

Вид документа : Статья из журнала
Шифр издания : Х621.14/B69
Автор(ы) : Bobrovnyk S. V., Shevchenko A.Y., Kotenko T.V., Panchenko V. V., Varych O.
Заглавие : Some vectors of reforming of economic function of the modern state
Место публикации : Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Iss. 8. - p.2271-2276
ББК : Х621.14
Ключевые слова (''Своб.индексиров.''): economic function--economic system--globalization--tax--vectors for reforming economic function--экономическая функция--экономическая система--глобализация--налог--векторы реформирования экономической функции--економічна функція--економіна система--глобалізація--податок--вектори реформування економічної функції
Аннотация: In article the main vectors of reforming of economic function of the modern state are investigated. Defining in this direction is properly also the ordered standard basis which provides the primary directions of economic activity of the state and other subjects of the economic relations, quality and efficiency of the legislation governing the economic relations, increase in level of investment activity of the state, stimulation of development and improvement of a banking system, expansion of tax base, the organization of innovative activity of the modern state is constructed.
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3.

Вид документа : Статья из журнала
Шифр издания :
Автор(ы) : Bondarenko, Iryna, Burdin M. Y., Kaganovska T. Y., Latkovska T. A., Ponomarenko, Yuriy, Nadobko S. V.
Заглавие : Peculiarities of tax residency of individuals in modern conditions
Место публикации : Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Iss. 8. - P.2277-2281
ББК : Х622.2
Ключевые слова (''Своб.индексиров.''): criteria--individual--tax resident--критерии--физическое лицо--налоговый резидент--критерії--фізична особа--податковий резидент
Аннотация: The article is devoted to the study of tax residency of an individual in the context of globalization and modern conditions of international cooperation.
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4.

Вид документа : Статья из журнала
Шифр издания :
Автор(ы) : Karmalita, Mariia V., Iakymchuk, Nataliia Ya., Kasianenko, Liubov M., Lukashev, Oleksandr A., Andrushchenko, Halyna S.
Заглавие : The category of fairness of a taxpayer and its reflection in law enforcement practice
Место публикации : Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 5. - P.1452-1458
УДК : 347.73:336.22
ББК : Х622.24
Ключевые слова (''Своб.индексиров.''): judicial precedent--судебный прецедент--судовий прецедент--private and public interest in taxation--частный и общественный интерес в налогообложении--приватний і суспільний інтерес в оподаткуванні--tax and legal doctrines--налоговые и правовые учения--податкові та правові вчення--tax law--налоговое законодательство--податкове законодавство
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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5.

Вид документа : Статья из журнала
Шифр издания :
Автор(ы) : Reznik, Oleg, Andriichenko, Nadiia, Inshyn, Mykola , Maslak, Nataliya, Arsentieva, Olena
Заглавие : Tax on cryptocurrency as innovative financial instrument in IT sphere
Место публикации : International Journal of Advanced Trends in Computer Science and Engineering. - 2020. - Vol. 9, Issue 1.2 Special Issue. - P. 280-286
Примечания : Припинена індексація в Scopus 29.11.2021
УДК : 351.822 336.74
ББК : Х622.42
Ключевые слова (''Своб.индексиров.''): cryptocurrency--криптовалюта--cryptocurrency transactions--криптовалютные транзакции--кріптовалютні транзакції--income tax--подоходный налог--податок на прибуток--it instrument--it инструмент--it інструмент
Аннотация: The article deals with the content of the tax on cryptocurrency, which is an innovative IT instrument of economic development. It has been established that there was no common understanding of the official status of cryptocurrency given that each state establishes it in the framework of its national legislation independently, and the introduction of taxes is one of the instruments of state influence on the cryptocurrency circulation. It has been found out that the EU member states had only one restriction on the taxation of cryptocurrency, namely cryptocurrency transactions were not liable for VAT. Foreign experience in taxing cryptocurrency transactions is considered in the article. It has been established that Ukraine offered the most optimal tax rate on income from cryptocurrency transactions for individuals and legal entities. At the same time, the significance of the economic effect of the cryptocurrency tax in the form of revenues to the state budget due to the unstable cryptocurrency exchange rate is disproved, which raises the issue of the feasibility of sea
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6.

Вид документа : Однотомное издание
Шифр издания :
Автор(ы) : Rossikhina, Halyna V. , Rossikhin, Vasyl V., Barabash, Tetyana O., Shcherba, Viktoriia M., Sydorenko, Olha O.
Заглавие : Theoretical and legal and economic characteristics of novellization of taxation in Ukraine
Место публикации : Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 7. - P.2091-2096
УДК : 336.221
ББК : Х622.21 + Х622.24
Ключевые слова (''Своб.индексиров.''): revenues--доходы--доходи--tax legislation--налоговое законодательство--податкове законодавство--taxation--налогообложение--оподаткування--ukraine taxation--налогообложение украины--оподаткування україни
Аннотация: Expressing the interests of society in various spheres of life, the state is building an appropriate policy – economic, social, legal, etc. One of the means of interaction between the object and the subject when achieving the objectives of state regulation is the combination of socio-economic processes, the development of the financial and credit mechanism. The financial system covers the relations for the accumulation and use of financial resources of the state, that is the budget and extrabudgetary funds. The main source of public revenues generation is taxes. That’s why at the present stage, tax reforms and transformations are uppermost in the processes of improvement of the market relations.
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7.

Вид документа : Статья из журнала
Шифр издания : Х621.151/Z11
Автор(ы) : Zablotskyi V. V., Palant O. Y., Diegtiar O. A., Glibko, Sergiy, Bielska T. V., Rusnak A. V.
Заглавие : The current state and necessity of transformation of the management system of educational establishments in Ukraine at the local level
Место публикации : Public Policy and Administration. - 2019. - Vol. 18, Iss. 2. - p.225-240
ББК : Х621.151
Ключевые слова (''Своб.индексиров.''): ассоциация территориального сообщества--государственное управление--модель государственного управления--база налогообложения--асоційована територіальна громада--державне управління--модель державного управління--база оподаткування--associate territorial community--state management--state management model--tax base
Аннотация: The integration of Ukraine into the European community creates the necessity to carry out scientific research regarding the reformation of public management systems and to introduce principles of state management to management systems. The implementation of administrative reform and the realization of innovative systems of local self-government with elements of state management at local level will foster good conditions for intellectual, professional, and spiritual development in all individuals, and should become a state priority. Therefore, the peculiarities of state management of the educational system at the local level under conditions of education modernization, identification, and the prevention of negative aspects of this process are studied in this article. In regards to state management, the current state of the management system of educational establishments at local level is analyzed, and recommendations concerning changes to this system are proposed according to legislation. It has been found that the reformation of the system of local self-government opens up opportunities for the improvement of the state management model, the implementation of state management principles, and creates good conditions for regional development.
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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