The paper describes the structure and reveals tendencies of formation of own revenues of budgets of the united territorial communities in the conditions of decentralization. The peculiarities of ...forming the own revenues of the budgets of the united territorial communities are considered. The analysis of own revenues of the budgets of the united territorial communities for 2017-2018 showed that the income tax has the largest share in the total structure of own income of the united territorial communities. Detailed analysis of the local budgets own revenues showed that the rate of increase of local taxes and fees is the highest in the local budgets of the united territorial communities for 2017-2018. These results indicate an increase of participation and interest of local governments in increasing the revenues of the budgets of the united territorial communities, the implementation of measures to finding of the reserves of their revenues and improving the efficiency of fiscal administration of taxes and fees. The set of the budget innovations regarding the revenues of the budgets of the united territorial communities is characterized: 3% of rent payment for the use of subsoil (for the extraction of oil, natural gas and gas condensate), 100% of the single tax that is paid by the payers of the fourth group (farmers), revenues of the budgets of the united territorial communities from the approval of the license terms as to economic activity, conducting of issuance and arranging of lotteries. The authors substantiate the directions of expansion of qualitative and quantitative composition of own budget revenues of the united territorial communities.
Shifts from coral to algal dominance are expected to increase in tropical coral reefs as a result of anthropogenic disturbances. The consequences for key ecosystem functions such as primary ...productivity, calcification, and nutrient recycling are poorly understood, particularly under changing environmental conditions. We used a novel in situ incubation approach to compare functions of coral- and algae-dominated communities in the central Red Sea bimonthly over an entire year. In situ gross and net community primary productivity, calcification, dissolved organic carbon fluxes, dissolved inorganic nitrogen fluxes, and their respective activation energies were quantified to describe the effects of seasonal changes. Overall, coral-dominated communities exhibited 30% lower net productivity and 10 times higher calcification than algae-dominated communities. Estimated activation energies indicated a higher thermal sensitivity of coral-dominated communities. In these communities, net productivity and calcification were negatively correlated with temperature (>40% and >65% reduction, respectively, with +5°C increase from winter to summer), whereas carbon losses via respiration and dissolved organic carbon release more than doubled at higher temperatures. In contrast, algae-dominated communities doubled net productivity in summer, while calcification and dissolved organic carbon fluxes were unaffected. These results suggest pronounced changes in community functioning associated with coral-algal phase shifts. Algae-dominated communities may outcompete coral-dominated communities because of their higher productivity and carbon retention to support fast biomass accumulation while compromising the formation of important reef framework structures. Higher temperatures likely amplify these functional differences, indicating a high vulnerability of ecosystem functions of coral-dominated communities to temperatures even below coral bleaching thresholds. Our results suggest that ocean warming may not only cause but also amplify coral–algal phase shifts in coral reefs.
Cohesion policy is one of the most important and complex policy of the European Union, a position clearly derived from the assumed objective of "harmonious development by reducing disparities between ...the levels of development of the various regions and the backwardness of the least favoured regions or islands". Its unique role in shaping and implementing integrated development strategies, which involve activities in various fields such as education, research and innovation, employment, business environment, infrastructure, environmental protection, climate change and energy efficiency is undeniable. To accomplish these goals cohesion policy is benefiting from its own budget for each Member State in relation to the national objectives of economic and social development and to integration into the Single Internal Market and achieving territorial cohesion
Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes. Real estate taxes are considered by local ...governments, on the one hand, as a tool for promoting the effective development of real estate, and on the other, as a reliable source of income to the local budget.
The functioning of every tax system can be analyzed by applying different criteria. The most typically evaluated criteria are: economic efficiency, equity, transparency, collectability and revenue production. These criteria are often in conflict with one another, one of the reasons for this fact being, according to the research conducted by the authors of this paper, the base of taxation. It is generally believed that the value of real property is a much more reliable tax basis than its size.
It was our intention to verify this opinion. Having reviewed the available literature and thoroughly analyzed the Polish and Belarussian real estate tax systems, we concluded that the first of the two systems has no definite advantages over the other. For example, the
tax better stimulates intensive use of land, but, on the other hand, may negatively affect its sustainable development. The main reason for this fact is the specificity of real estate as the object of taxation. The object of taxation exists regardless of its economic state and performance, thus taxes have to be paid whether or not there is any income or profit. Given the nature and possible functions of real estate and the priorities of local authorities, the concept of just taxation is also socially relative.
This study aims to reflect on the views of public sector managers in relation to possible ways to cope with austerity budgeting and its impact on public services provided to local communities across ...a subregion. The investigation draws on empirical research based on a series of facilitated strategic workshops delivered to over 400 UK local authority middle managers. The findings indicate a suggested process model and framework to enable the implementation of a customer-driven approach to the delivery of local community public services. The intent of this study was to enable understanding of a particular case and to share that new understanding more widely. The overall approach is based on a ‘common-sense’ view of generalisability, in which readers will find value if the material resonates with their experience. This study is of potential benefit to researchers and those involved in developing effective and sustainable methods of coping with increasingly severe budgetary constraints on public sector local community provision. The study contributes to the extant literature by investigation of practitioner perspectives on these issues.
The general budget of the European Union is the instrument wchich set out and authorises the total amount of revenue and expenditures deemed necessaryfor the European Union and European Atomic Energy ...Community for each year. According to this can be observed every year EU policy priorities and guidelines. Its evolution over time reflects the successive transformations of European construction. EU budget differs fundamentally from national budgets of EU Member because, first of all, public institutions are in the responsibility of Member States and are funded from national budgets, and on the other hand, costs of government institutions (European Commission, Parliament, Council, Court of Justice) are reduced..
The evaluation of the budget process reform with the European Union is done by analysis at three levels: the budget process, the revenues to the budget and the expenditure form the budget. Each level ...was first diagnosed and then analysed in a critical manner. A third chapter is devoted to some proposals of reform of the European budget process. The world financial crisis reopened the discussion on the introduction of a single European tax, but the financial difficulties confronting the EU member states are serious obstacles to the establishment, in the near future, of a single European tax.
In this paper we offer some reflections on the Cap reform process, starting from analysis of the objectives and the solidity of its two financial pillars. In the first part of the paper agricultural ...expenditure is re-classified on the basis of major Cap intervention typologies, showing how a process of de-specialisation and overlapping of measures between the two pillars is at work. In the second part various financial resource allocation criteria are analysed in the light of the weight attributed to different combinations of five macro-variables: direct payments, disadvantaged area allowances, agricultural area, environmental measures, sector modernisation measures. More in general, the paper sheds light on the necessity to review the two-pillar structure of the Cap and revise its objectives and tools in order to make it more sustainable and more equitable in the long run.
Το μεγάλο φαγοπότι Αναγνώστου, Στέφανος Β; Anagnostou, Stefanos V
07/2011
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A rational financial constitution of the EU should be able to fulfil redistributive objectives at minimum costs. The present financial system of the Community is not compatible with this requirement. ...After the decisions of the European Council in Berlin on the Agenda 2000 the fundamental flaw of the system remains: the dominance of distributive objectives over allocative decisions. On the basis of this diagnosis options for future reforms are analyzed. The hope that larger budgetary competences for the European Parliament will lead to more financial rationality proves to be weakly founded. The reform package suggested by the Scientific Council at the German Federal Ministry of Economics includes with cofinancing and contributions depending on voting power sensible elements. Its shortcomings originate mainly from an implicit negation of any necessity to redistribute between member countries. In contrast to that the setup of a compensation fund is recommended that would be advisable for a cost-effective realization of politically defined redistributive objectives. The paper concludes with an outlook on the consequences of a continuing incapacity to reform the financial constitution: Eastern enlargement will be in danger and the pressure will increase to open new financial sources for the EU in form of a competence to issue debt and to impose taxes.
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