Investments and Public Finance最新文献

Фактическое Право на Доход в Налоговом Праве России: Основные Этапы Развития 俄罗斯税法中的实际收入权利:发展的基本阶段

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.11

Victor Matchekhin

引用次数: 0

Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland 在波兰发行的担保债券利息收入或贴现的征税原则

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.15

Zbigniew Ofiarski

{"title":"Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland","authors":"Zbigniew Ofiarski","doi":"10.15290/ipf.2022.15","DOIUrl":"https://doi.org/10.15290/ipf.2022.15","url":null,"abstract":"The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, determined by the legal status of taxpayers. The thesis verified herein assumes the excessive privileging of non-residents with revenues or income from covered bonds, leading to unequal treatment of the taxpayers who are Polish tax residents. Furthermore, the study demonstrates that the legislator has led to a situation where corporate income tax payers are treated more favourably than personal income tax payers as regards the taxation of interest and discount on covered bonds. The formulated de lege ferenda postulates are intended to significantly reduce these differences in the taxation of revenues or income obtained from the same source. The study uses the legal-dogmatic method and, additionally, the analytical method.","PeriodicalId":253614,"journal":{"name":"Investments and Public Finance","volume":"1 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":"133241428","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}

引用次数: 0

Organizational Legal Forms for Social Entrepreneurship in the Republic of Kazakhstan 哈萨克斯坦共和国社会企业的组织法律形式

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.05

F. Karagussov

引用次数: 0

Can Democracy Harm Public Finance? Some Evidences from Europe 民主会损害公共财政吗?一些来自欧洲的证据

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.21

Urszula K. Zawadzka-Pąk, P. Jamróz

引用次数: 0

Financial and Legal Aspects of the Participation of Municipalities of the Russian Federation in the Implementation of National Projects 俄罗斯联邦市政当局参与实施国家项目的财政和法律问题

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.06

E. Kireeva

引用次数: 0

Government Support For Commune Housing Investments in Poland During the Covid-19 Pandemic 2019冠状病毒病大流行期间政府对波兰社区住房投资的支持

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.14

Małgorzata Ofiarska

{"title":"Government Support For Commune Housing Investments in Poland During the Covid-19 Pandemic","authors":"Małgorzata Ofiarska","doi":"10.15290/ipf.2022.14","DOIUrl":"https://doi.org/10.15290/ipf.2022.14","url":null,"abstract":"One of the effects of the COVID-19 pandemic may be a reduction in investment expenditure of communes, including those allocated for the implementation of tasks in the field of commune housing. Taking this risk into account, the Government Housing Development Fund (Rządowy Fundusz Rozwoju Mieszkalnictwa – RFRM) was established in 2020. It is a temporary, i.e. a 3-year mechanism of financial support for communes with the aim of strengthening their share in the share capitals of social housing initiatives (SIMs), which function in the form of limited liability companies, joint stock companies or cooperatives of legal entities. Support is provided at the request of the interested communes. Once an application is positively verified by the competent minister, the amount of support is transferred to the commune by Bank Gospodarstwa Krajowego, which serves the RFRM, supported by contributions from the COVID-19 Counteracting Fund. In this study, an analysis and assessment of the applicable legal provisions was carried out in order to establish the legal status of the RFRM and the essence of the support provided to communes. Th e thesis about the public status of this fund as well as the temporary and purposeful nature of the support provided therefrom has been verifi ed as true. Support provided by the RFRM may not be used for any purposes other than the acquisition of shares or stocks in SIMs by the commune. The study uses the legal-dogmatic method and, additionally, the analytical method, to present specific numerical values reflecting the importance of the RFRM support.","PeriodicalId":253614,"journal":{"name":"Investments and Public Finance","volume":"74 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":"126277546","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}

引用次数: 0

Improving the Procedures for Concluding Transfer Pricing Agreements in Russia and Kazakhstan: a Comparative-Legal Analysis 俄罗斯与哈萨克斯坦转让定价协议订立程序的完善:比较法学分析

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.01

V. Belykh, T. Stadnik

{"title":"Improving the Procedures for Concluding Transfer Pricing Agreements in Russia and Kazakhstan: a Comparative-Legal Analysis","authors":"V. Belykh, T. Stadnik","doi":"10.15290/ipf.2022.01","DOIUrl":"https://doi.org/10.15290/ipf.2022.01","url":null,"abstract":"The article provides a comparative analysis of the procedure for considering and concluding transfer pricing agreements in the countries of the Organization for Economic Cooperation and Development, the Russian Federation and the Republic of Kazakhstan. The issues of determining the parties to the transfer pricing agreement, introducing amendments and additions to them, the timing of the final decision on the application of entrepreneurs to conclude an agreement, as well as the list of documents required for its signing are to be investigated. The discussions of civil scientists regarding the interpretation of the nature of agreements on pricing, namely, referring them to one of the types of tax control or to a contractual form of regulation of relations in the field of taxation have been studied and reflected. The positive and negative aspects of transfer pricing agreements for the state and business have been identifi ed. It is noted that pricing agreements can help achieve a balance of public and private interests, neutralize the negative aspects of the use of transfer prices, including reducing numerous disputes and litigation between entrepreneurs and government agencies. Proposals were made to amend and supplement the legislation on transfer pricing in Russia and Kazakhstan in terms of improving the procedure for concluding transfer pricing agreements for tax purposes.","PeriodicalId":253614,"journal":{"name":"Investments and Public Finance","volume":"30 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":"133646189","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}

引用次数: 0

The Eu Economic Policy Coordination in the Context of Mitigating the Effects of Covid-19 Pandemic 减轻新冠肺炎疫情影响背景下的欧盟经济政策协调

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.20

Marcin Tyniewicki

引用次数: 0

Features of Legal Regulation of Investment Activities in Russia 俄罗斯投资活动法律规制的特点

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.08

L. Korobeinikova

{"title":"Features of Legal Regulation of Investment Activities in Russia","authors":"L. Korobeinikova","doi":"10.15290/ipf.2022.08","DOIUrl":"https://doi.org/10.15290/ipf.2022.08","url":null,"abstract":"The article considers some problems of legal regulation of investment activity in the Russian Federation. The issues of state regulation of investment activity are reflected, the actual problems of improving the forms and methods of state regulation in this area are considered. The effective development of the economy is directly related to the activation of investment activity. The transition to an innovative path of economic development has further actualized the importance of this factor. The solution to the problem of intensification of investment processes depends on many circumstances and involves the implementation of various measures in terms of content. Among them, an important place is occupied by the legal aspects of investment, improving the legal regulation of investment activities, which, in turn, necessitates a systematic and comprehensive study of the investment process as an economic and legal phenomenon, its essence and socio-economic significance, common properties and features generated by the diversity of investment spheres and types of investors, concretization of basic, basic concepts in this area of legal regulation, many of which do not meet the requirements of certainty and consistency.","PeriodicalId":253614,"journal":{"name":"Investments and Public Finance","volume":"1 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":"124055484","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}

引用次数: 0

Agricultural tax incentives to stimulate economic investment in Poland 农业税收优惠刺激波兰经济投资

Investments and Public Finance Pub Date : 1900-01-01 DOI: 10.15290/ipf.2022.22

A. Gorgol

引用次数: 0