Annual Center Review最新文献

Practical experience and the significance of the settlement tax in Hungary 匈牙利征收结算税的实践经验及意义

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.06

G. Hulkó, László Pardavi

引用次数: 0

Risk management in public-private partnership through management control 通过管理控制进行公私合作的风险管理

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2019-2020.12-13.07

Krystian Jaszczyk

引用次数: 0

Report on the XVIII International scientific and practical conference “Axiology in the financial law of the Central and Eastern European States” (19-20 September 2019, Grodno, Republic of Belarus) 第十八届“中欧和东欧国家金融法价值论”国际科学与实践会议报告(2019年9月19-20日，白俄罗斯共和国格罗德诺)

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2019-2020.12-13.11

Lilia Abramchik

引用次数: 0

Regulation of financial supervision in the European Union 欧盟的金融监管规则

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.02

Jan Głuchowski, Krzysztof Adam Górski

引用次数: 0

Stabilisation and changes in the public finance system 公共财政体系的稳定和变革

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.01

Krystyna Piotrowska-Marczak

{"title":"Stabilisation and changes in the public finance system","authors":"Krystyna Piotrowska-Marczak","doi":"10.15290/acr.2021-2022.14-15.01","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.01","url":null,"abstract":"The subject of the deliberations is the public finance system, which is treated as an organised system consisting of a set of rules constituting a whole. The paper aims to present stability of the public finance system. It is emphasised that it cannot be equated with the invariability of its elements. This has led to a formulation of a hypothesis that changes that are made do not have to be contrary to the stability of the public finance system. Stability is characterised by striving for an arrangement that allows, in the long run, predicting the form it will take. It is assumed that this requires changes that are influenced by many factors. They are entangled with legal, organisational and instrumental arrangements. Public authorities make decisions on changes basing not only on financial premises, but also on those that secure their interests (political premises) of staying in power. In conclusion, seven factors that influence the scope of public finance are identified and discussed. Against this background, the factors determining changes are presented, distinguishing between monetary and non-monetary factors. In conclusion, it is stated that the changes introduced must be coordinated with each other.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"25 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":"130105404","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

Digitalization and remote communication with the tax administrator in the time of Covid and post-covid 在新冠肺炎和后冠肺炎期间与税务管理员进行数字化和远程沟通

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2019-2020.12-13.10

Tereza Křížová

{"title":"Digitalization and remote communication with the tax administrator in the time of Covid and post-covid","authors":"Tereza Křížová","doi":"10.15290/acr.2019-2020.12-13.10","DOIUrl":"https://doi.org/10.15290/acr.2019-2020.12-13.10","url":null,"abstract":"Today’s rapid times with the rapid development of technology require a change in the performance of obligations of citizens and companies to the state. Whereas in the past we were content with the paper form of communication, now we are slowly abandoning it. The entire process has now been accelerated by the Covid-19 pandemic. However, the reaction time varies from industry to industry. In public administration in general, gradual digitalization is inevitable, but very slow. This happens due to a number of factors, such as the transparency of public procurement, insufficient system readiness or insufficient staff qualifications. Last but not least, a lot of sensitive data is sent when communicating with the tax administrator, so emphasis must also be placed on cyber security and data protection. It is the public sector in the Czech Republic that often faces the problem of outdated systems that have not been improved and changed for many years. Another long-discussed issue is the interconnectivity of individual systems that did not communicate with each other. This paper deals with changes in communication with the tax administrator on the example of the Czech Republic. The paper emphasizes the state before and during the Covid-19 pandemic, and predictions of the future development of digitalization in the tax administration.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"108 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":"117254099","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: 1

Report on The XX International Scientific Conference “Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central and Eastern Europe” 第二十届“中欧和东欧国家国有资源和其他来源投资的运作”国际科学会议报告

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.10

Aizhan Amangaliyeva

引用次数: 0

A few remarks on Czech interest limitation rules in the context of pandemic 关于大流行病背景下捷克利益限制规则的几点评论

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2019-2020.12-13.09

Jiří Kappel

引用次数: 0

Digital assets: Kazakhstan’s experience 数字资产:哈萨克斯坦的经验

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.07

S. Moroz

{"title":"Digital assets: Kazakhstan’s experience","authors":"S. Moroz","doi":"10.15290/acr.2021-2022.14-15.07","DOIUrl":"https://doi.org/10.15290/acr.2021-2022.14-15.07","url":null,"abstract":"This article is devoted to the study of digital assets in the Republic of Kazakhstan. The purpose of the article is to explore Kazakhstan’s experience in the legal regulation of digital assets and to identify further areas for legislative improvements. It is noted that Kazakhstan’s legislation does not regulate digital money, but the term “digital asset” is used. It is spoken in detail about secured and unsecured digital assets, as well as the procedure for their issuance and circulation in the financial market. The article gives a detailed analysis of the norms of the RoK Laws “On Payments and Payment Systems”, and “On Informatization”. Much attention is given to the history of cryptocurrencies and the attempts of individual states to introduce their own electronic payment systems in digital currency. In this regard, the main provisions of the draft Model Law of the Commonwealth of Independent States “On Digital Financial Assets” are analysed and some comments are made on the establishment of a single regime for secured and unsecured digital assets and on the distinction between corporate (investment) and obligation (credit) digital assets. As a result of this study, the Author concludes that digital assets have now become widely used and for this reason states need to change their attitude towards them, that is stop ignoring them, and it is necessary to define their legal regime.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","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":"128498930","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

Development of budgetary rules in the Czech Republic 捷克共和国预算规则的发展

Annual Center Review Pub Date : 1900-01-01 DOI: 10.15290/acr.2021-2022.14-15.08

Damian Czudek

引用次数: 0