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ΠΠ°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΠ΅ Π² ΡΠ΅ΡΠΎΡΠΌΠ°Ρ ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΡΠΌΠΈ ΡΠΈΠ½Π°Π½ΡΠ°ΠΌΠΈ
ΠΠ±ΡΠ΅ΠΏΡΠΈΠ½ΡΡΡΠ΅ ΡΠ΅ΠΎΡΠ΅ΡΠΈΡΠ΅ΡΠΊΠΈΠ΅ ΠΏΠΎΠ΄Ρ
ΠΎΠ΄Ρ ΠΊ ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ, ΠΊΠ°ΠΊ ΠΏΡΠ°Π²ΠΈΠ»ΠΎ, Π²ΠΏΠΎΠ»Π½Π΅ ΠΏΡΠΈΠ³ΠΎΠ΄Π½Ρ Π΄Π»Ρ ΡΠ΅Π»Π΅ΠΉ ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ ΠΈΠ·ΠΌΠ΅Π½Π΅Π½ΠΈΡΠΌΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
ΡΠΈΡΡΠ΅ΠΌ ΠΈ ΠΈΡ
ΡΠΎΡΡΠ°Π²Π»ΡΡΡΠΈΡ
. Π ΡΠ°ΡΡΠ½ΠΎΡΡΠΈ, Π² Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΌ Π°Π΄ΠΌΠΈΠ½ΠΈΡΡΡΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎ ΠΏΡΠΎΠ±Π»Π΅ΠΌΠ½ΡΠΌ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»ΡΠ΅ΡΡΡ Π²ΡΠ΅ΠΌΠ΅ΡΠ½ΠΎΠ΅ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΠ΅ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ ΠΏΡΠΈΠ½ΡΠΈΠΏΠΎΠ² Π³ΠΎΡΠΈΠ·ΠΎΠ½ΡΠ°Π»ΡΠ½ΠΎΠΉ ΡΠΏΡΠ°Π²Π΅Π΄Π»ΠΈΠ²ΠΎΡΡΠΈ, Π° ΡΠ°ΠΊΠΆΠ΅ Π²Π½Π΅Π΄ΡΠ΅Π½ΠΈΠ΅ ΠΏΠΎΠ΄Ρ
ΠΎΠ΄ΠΎΠ², ΠΏΡΠΈ ΠΊΠΎΡΠΎΡΡΡ
Π΄Π»Ρ Π½Π°Π»ΠΎΠ³ΠΎΠΏΠ»Π°ΡΠ΅Π»ΡΡΠΈΠΊΠΎΠ² Π²ΡΠΏΠΎΠ»Π½Π΅Π½ΠΈΠ΅ ΠΎΠ±ΡΠ·Π°ΡΠ΅Π»ΡΡΡΠ² ΠΏΠΎ Π²Π½Π΅ΡΠ΅Π½ΠΈΡ ΠΏΠ»Π°ΡΠ΅ΠΆΠ΅ΠΉ ΡΡΠ°Π½ΠΎΠ²ΠΈΡΡΡ Π±ΠΎΠ»Π΅Π΅ Π²ΡΠ³ΠΎΠ΄Π½ΡΠΌ, ΡΠ΅ΠΌ ΡΠΊΠ»ΠΎΠ½Π΅Π½ΠΈΠ΅ ΠΎΡ ΠΈΡ
ΡΠΏΠ»Π°ΡΡ. ΠΠΎ ΠΌΠ½ΠΎΠ³ΠΈΡ
ΡΠ°Π·Π²ΠΈΠ²Π°ΡΡΠΈΡ
ΡΡ ΡΡΡΠ°Π½Π°Ρ
Π½Π΅ΡΠΏΠΎΡΠΎΠ±Π½ΠΎΡΡΡ ΠΏΡΠ°Π²ΠΈΡΠ΅Π»ΡΡΡΠ²Π° Π² ΡΠ²ΡΠ·ΠΈ Ρ ΠΏΠΎΠ»ΠΈΡΠΈΡΠ΅ΡΠΊΠΈΠΌΠΈ ΠΏΡΠΈΡΠΈΠ½Π°ΠΌΠΈ ΡΠ΅Π°Π»ΠΈΠ·ΠΎΠ²Π°ΡΡ Π·Π°Π΄Π΅ΠΊΠ»Π°ΡΠΈΡΠΎΠ²Π°Π½Π½ΡΠ΅ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΌΡ ΡΠ°ΡΡΠΎ ΡΠ²Π»ΡΠ΅ΡΡΡ ΠΎΡΠ½ΠΎΠ²Π½ΡΠΌ ΠΏΡΠ΅ΠΏΡΡΡΡΠ²ΠΈΠ΅ΠΌ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΠΎ-ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ. ΠΠΌΠΏΠ»Π΅ΠΌΠ΅Π½ΡΠ°ΡΠΈΡ ΠΌΠ½ΠΎΠ³ΠΈΡ
ΠΈΠ½ΠΈΡΠΈΠ°ΡΠΈΠ² ΠΏΠΎ ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π½Π΅ Π²ΡΠ΅Π³Π΄Π° ΡΡΠΏΠ΅ΡΠ½Π° ΠΈΠ·-Π·Π° ΠΎΡΡΡΡΡΡΠ²ΠΈΡ ΡΠ΅ΡΠΊΠΈΡ
ΡΡΡΠ°ΡΠ΅Π³ΠΈΠΉ Π² Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠ΅ ΡΡΡΡΠΊΡΡΡΠ½ΡΡ
ΠΈΠ·ΠΌΠ΅Π½Π΅Π½ΠΈΠΉ. Π¨ΠΈΡΠΎΠΊΠΎ ΠΈΠ·Π²Π΅ΡΡΠ½Ρ ΠΌΠΎΠ΄Π΅Π»ΠΈ ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΡ Π½ΠΎΠ²ΡΡ
ΠΏΠΎΠ΄Ρ
ΠΎΠ΄ΠΎΠ² Π² ΡΠΈΡΡΠ΅ΠΌΠ°Ρ
ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΡΠΌΠΈ ΡΠΈΠ½Π°Π½ΡΠ°ΠΌΠΈ, Π² ΡΠ°ΡΡΠ½ΠΎΡΡΠΈ, ΠΏΡΠΈ ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ ΠΈ Π΄Π²ΠΈΠΆΠ΅Π½ΠΈΠΈ Π΄ΠΎΡ
ΠΎΠ΄ΠΎΠ², ΡΠ°ΡΡ
ΠΎΠ΄ΠΎΠ² ΠΈ Π΄ΠΎΠ»Π³ΠΎΠ². ΠΡΠΈ ΡΡΠ°Π½Π΄Π°ΡΡΠ½ΠΎΠΌ Π°Π½Π°Π»ΠΈΠ·Π΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
ΡΠΈΡΡΠ΅ΠΌ ΡΠ°ΡΡΠΎ ΠΈΠ³Π½ΠΎΡΠΈΡΡΠ΅ΡΡΡ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΠΈΠ²Π½ΠΎΡΡΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ Π°Π΄ΠΌΠΈΠ½ΠΈΡΡΡΠΈΡΠΎΠ²Π°Π½ΠΈΡ, ΡΠ²ΡΠ·Π°Π½Π½Π°Ρ Ρ ΡΡΠ°Π½ΡΠ°ΠΊΡΠΈΠΎΠ½Π½ΡΠΌΠΈ ΠΈΠ·Π΄Π΅ΡΠΆΠΊΠ°ΠΌΠΈ ΠΈ Π²Π»ΠΈΡΠ½ΠΈΠ΅ΠΌ ΡΠ΅Π½Π΅Π²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ: ΡΠ΅ΡΡ ΠΈΠ΄Π΅Ρ ΠΎ Π·Π°ΡΡΠ°ΡΠ°Ρ
ΠΏΠ»Π°ΡΠ΅Π»ΡΡΠΈΠΊΠΎΠ² ΠΎΠ±ΡΠ·Π°ΡΠ΅Π»ΡΠ½ΡΡ
ΠΏΠ»Π°ΡΠ΅ΠΆΠ΅ΠΉ ΠΈ ΡΠ±ΠΎΡΠΎΠ² ΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
ΠΎΡΠ³Π°Π½ΠΎΠ², Π° ΡΠ°ΠΊΠΆΠ΅ ΠΎΠ± ΠΈΠ½ΡΡ
, Π½Π΅ ΠΏΠΎΠ΄Π»Π΅ΠΆΠ°ΡΠΈΡ
ΠΊΠΎΠ»ΠΈΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΎΡΠ΅Π½ΠΊΠ΅ ΡΠΎΡΡΠ°Π²Π»ΡΡΡΠΈΡ
Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ, Π²ΠΊΠ»ΡΡΠ°Ρ ΠΌΠΎΡΠΈΠ²Π°ΡΠΈΡ Π½Π°ΡΡΡΠ΅Π½ΠΈΠΉ Π·Π°ΠΊΠΎΠ½ΠΎΠ΄Π°ΡΠ΅Π»ΡΡΡΠ²Π°. ΠΠΎΠ»ΡΡΠΎΠ΅ Π·Π½Π°ΡΠ΅Π½ΠΈΠ΅ ΠΈΠΌΠ΅Π΅Ρ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ΅ ΠΏΠΎΠ²Π΅Π΄Π΅Π½ΠΈΠ΅, ΠΏΡΠ΅Π΄ΠΎΡΠ²ΡΠ°ΡΠ΅Π½ΠΈΠ΅ ΠΎΠΏΠΏΠΎΡΡΡΠ½ΠΈΠ·ΠΌΠ°, ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΡΠΏΠΎΡΠΎΠ±ΠΎΠ² ΠΏΡΠ±Π»ΠΈΡΠ½ΠΎΠ³ΠΎ ΡΠ°ΡΠΊΡΡΡΠΈΡ ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈ, ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ ΡΠΈΡΡΠ΅ΠΌΠ½ΡΡ
ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠΎΠ² Π²Π·ΠΈΠΌΠ°Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ². ΠΡΠΈ ΡΠ°Π·ΡΠ°Π±ΠΎΡΠΊΠ΅ Π΄Π΅ΡΠ°Π»ΡΠ½ΡΡ
ΠΏΠ»Π°Π½ΠΎΠ² ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎ ΡΡΡΠ΅ΠΌΠΈΡΡΡΡ ΠΊ ΠΌΠ°ΠΊΡΠΈΠΌΠ°Π»ΡΠ½ΠΎΠΉ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΡΡ
ΡΠΈΠΊΠ»ΠΎΠ² Π΄Π²ΠΈΠΆΠ΅Π½ΠΈΡ ΡΠΈΠ½Π°Π½ΡΠΎΠ²ΡΡ
ΡΠ΅ΡΡΡΡΠΎΠ² Π² Π΄ΠΎΡ
ΠΎΠ΄Π°Ρ
ΠΈ ΡΠ°ΡΡ
ΠΎΠ΄Π°Ρ
, Π° ΡΠ°ΠΊΠΆΠ΅ ΡΡΠΈΡΡΠ²Π°ΡΡ ΡΠ³ΡΠΎΠ·Ρ Π½Π°ΡΡΡΠ΅Π½ΠΈΡ Π±ΡΠ΄ΠΆΠ΅ΡΠ½ΡΡ
ΠΏΡΠΎΡΠ΅ΡΡΠΎΠ², ΠΏΡΠΈ ΡΡΠΎΠΌ ΠΎΠ΄Π½ΠΈΠΌ ΠΈΠ· Π³Π»Π°Π²Π½ΡΡ
Π΄ΠΎΠ»ΠΆΠ΅Π½ Π±ΡΡΡ Π²ΠΎΠΏΡΠΎΡ Π²ΡΠ±ΠΎΡΠ° ΡΠ΅Π»Π΅ΠΉ ΠΈ ΠΏΡΠΈΠΎΡΠΈΡΠ΅ΡΠΎΠ². ΠΠ·Π²Π΅ΡΡΠ½Ρ ΡΠ»ΡΡΠ°ΠΈ, ΠΊΠΎΠ³Π΄Π° Π΄ΠΎΠ½ΠΎΡΡΠΊΠΎΠ΅ ΡΠΎΠΎΠ±ΡΠ΅ΡΡΠ²ΠΎ ΠΈ ΠΌΠ΅ΠΆΠ΄ΡΠ½Π°ΡΠΎΠ΄Π½ΡΠ΅ ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΡΠΈΠΈ Π½Π°ΡΡΠ°ΠΈΠ²Π°Π»ΠΈ Π½Π° Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ Π²Π½Π΅Π΄ΡΠ΅Π½ΠΈΡ ΠΎΠΏΡΠ΅Π΄Π΅Π»Π΅Π½Π½ΡΡ
ΠΎΠ±ΡΠ°Π·ΡΠΎΠ² Β«Π»ΡΡΡΠ΅ΠΉ ΠΏΡΠ°ΠΊΡΠΈΠΊΠΈΒ», ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎ Π΅ΡΠ»ΠΈ ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΠΎΡΡΡΠ΅ΡΡΠ²Π»ΡΠ»ΠΎΡΡ ΠΏΡΠΈ ΠΈΡ
ΡΠΈΠ½Π°Π½ΡΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠ΅. ΠΡΠ΄Π°Π²Π°Ρ Π΄ΠΎΠ»ΠΆΠ½ΠΎΠ΅ ΠΌΠ½ΠΎΠ³ΠΈΠΌ ΠΏΠΎΠ·ΠΈΡΠΈΠ²Π½ΡΠΌ ΠΏΡΠΈΠΌΠ΅ΡΠ°ΠΌ, ΡΠ»Π΅Π΄ΡΠ΅Ρ ΠΈΠΌΠ΅ΡΡ Π² Π²ΠΈΠ΄Ρ, ΡΡΠΎ Π΄Π»Ρ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ ΠΊΠ°ΠΆΠ΄ΠΎΠΉ ΡΡΡΠ°Π½Ρ Ρ
Π°ΡΠ°ΠΊΡΠ΅ΡΠ½Ρ ΡΠΏΠ΅ΡΠΈΡΠΈΡΠ΅ΡΠΊΠΈΠ΅ ΡΠ΅ΡΡΡ, ΠΏΠΎΡΡΠΎΠΌΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΡ Π΅Π΅ ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π²ΠΎ ΠΌΠ½ΠΎΠ³ΠΎΠΌ Π±ΡΠ΄Π΅Ρ Π·Π°Π²ΠΈΡΠ΅ΡΡ ΠΎΡ ΡΡΠ΅ΡΠ° ΠΌΠ΅ΡΡΠ½ΡΡ
ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡΠ΅ΠΉ. Π ΡΠ΅Π»ΠΎΠΌ Π·Π°Π΄Π°ΡΠ° ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ ΠΈΠ·ΠΌΠ΅Π½Π΅Π½ΠΈΡΠΌΠΈ Π² ΡΠΈΡΡΠ΅ΠΌΠ°Ρ
Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΡΡ
ΡΠΈΠ½Π°Π½ΡΠΎΠ² ΡΡΠ»ΠΎΠΆΠ½ΡΠ΅ΡΡΡ Π²Π½Π΅ΡΠ½ΠΈΠΌΠΈ ΠΈ Π²Π½ΡΡΡΠ΅Π½Π½ΠΈΠΌΠΈ ΡΠ°ΠΊΡΠΎΡΠ°ΠΌΠΈ Π½Π΅ΠΎΠΏΡΠ΅Π΄Π΅Π»Π΅Π½Π½ΠΎΡΡΠΈ, ΠΏΠΎΡΡΠΎΠΌΡ ΠΏΡΠΈ Π»ΡΠ±ΡΡ
ΠΎΠ±ΡΡΠΎΡΡΠ΅Π»ΡΡΡΠ²Π°Ρ
Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠΈΠ²Π°ΡΡ Π½Π΅ΠΏΡΠ΅ΡΡΠ²Π½ΠΎΡΡΡ Π±ΡΠ΄ΠΆΠ΅ΡΠ½ΠΎΠ³ΠΎ ΠΏΡΠΎΡΠ΅ΡΡΠ° ΠΈ ΠΈΡΠΏΠΎΠ»Π½Π΅Π½ΠΈΠ΅ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²ΠΎΠΌ ΡΠ²ΠΎΠΈΡ
ΠΊΠΎΠ½ΡΡΠΈΡΡΡΠΈΠΎΠ½Π½ΡΡ
ΠΎΠ±ΡΠ·Π°ΡΠ΅Π»ΡΡΡΠ². Π Π΅Π³ΡΠ»ΡΡΠΎΡΠ½Π°Ρ ΡΡΠ½ΠΊΡΠΈΡ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ Π΄ΠΎΠ»ΠΆΠ½Π° Π±ΡΡΡ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½Π° Π½Π° ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΡ ΡΠ΅Π»Π΅ΠΉ ΡΡΡΠΎΠΉΡΠΈΠ²ΠΎΠ³ΠΎ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ, ΡΠΎΠΎΡΠ²Π΅ΡΡΡΠ²Π΅Π½Π½ΠΎ, Π² ΡΠ°ΠΌΠΊΠ°Ρ
Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ, ΠΊΠ°ΠΊ ΡΡΡΠ°ΡΠ΅Π³ΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΡΠ»Π΅ΠΌΠ΅Π½ΡΠ° Π³ΠΎΡΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ, Π΄ΠΎΠ»ΠΆΠ½Ρ ΡΠ°Π±ΠΎΡΠ°ΡΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΡΠ΅ ΠΌΠ΅Ρ
Π°Π½ΠΈΠ·ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ², ΡΠ±ΠΎΡΠΎΠ², Π° ΡΠ°ΠΊΠΆΠ΅ Π»ΡΠ³ΠΎΡ ΠΈ ΠΏΡΠ΅ΡΠ΅ΡΠ΅Π½ΡΠΈΠΉ Π²ΠΎ Π²Π·Π°ΠΈΠΌΠΎΡΠ²ΡΠ·ΠΈ Ρ ΡΠ°ΡΡ
ΠΎΠ΄Π½ΡΠΌΠΈ ΡΡΠ°ΡΡΡΠΌΠΈ, ΡΡΠ°Π½ΡΡΠ΅ΡΡΠ°ΠΌΠΈ ΠΈ ΡΡΠ±ΡΠΈΠ΄ΠΈΡΠΌΠΈ.Generally, standard theoretical approaches to reforming national economy are quite usable for goals of managing changes of taxation systems and their components. In particular, of most problematic issue for tax administration is all-round provision of implementing principles of horizontal justice, as well as introducing the approaches which allow the execution of commitments on making payments by taxpayers to be more profitable than evasion. In many developing countries, due to political reasons the governmentβs inability to implement their declared programs is frequently the main obstacle to improving the socio-economic progress. Implementation of many reform initiatives is not always successful due to absence of clear strategies in governmental policy of structural transformations. There are wide known models of applying new approaches in systems of public finance management (PFM), particularly, in regard of formation and dynamics of revenues, expenses, debts. The standard analysis of tax systems ignores, as a rule, the efficiency of tax administration connected with transaction costs and shadow economy influence: the issue is about the expenses, on one hand, for payers of obligatory payments and levies, and on the other hand, for taxation authorities, as well as about the other taxation components, non-subject to quantitative assessment, including motivation of breaching legislation. Of great significance is tax behavior, prevention of opportunism, regulation of not only tax rates and taxation basis but also of ways of public information accessibility, application of systemic toolkits of tax collection. While developing detailed plans of reforming, it is necessary to strain after maximum efficiency of continuous cycles of financial resource movements in terms of revenues and expenditures, as well as to consider challenges for interruption of the budget processes. At that, one of the main issue is, obviously, selection of targets and priorities. There are known cases, when the donor community and international organizations insist on βthe best practicesβ introduction, especially if the reforming is carried out with their financial support. In justice to numerous positive examples, it should be borne in mind that each taxation system of every country is characterized by their specific traits, so the efficiency of its reforming will at large depend on considering local features. On the whole, the task of managing changes in the public finance systems is getting more complicated in the context of external and internal factors of uncertainty. Thus, in any circumstances it is vital to ensure continuity of the budget process, as well as execution by the state of its constitutional obligations. The regulatory potential of economy should be focused on implementing sustainable economic development goals. Accordingly, in the taxation system framework, as a strategic tool for governmental regulation, there must function efficient mechanisms of taxes and levies, as well as benefits and preferences in coordination with expenditure items, transfers and subsidies
Crossing the death valley to transfer environmental decision support systems to the water market
Environmental decision support systems (EDSSs) are attractive tools to cope with the complexity of environmental global challenges. Several thoughtful reviews have analyzed EDSSs to identify the key challenges and best practices for their development. One of the major criticisms is that a wide and generalized use of deployed EDSSs has not been observed. The paper briefly describes and compares four case studies of EDSSs applied to the water domain, where the key aspects involved in the initial conception and the use and transfer evolution that determine the final success or failure of these tools (i.e., market uptake) are identified. Those aspects that contribute to bridging the gap between the EDSS science and the EDSS market are highlighted in the manuscript. Experience suggests that the construction of a successful EDSS should focus significant efforts on crossing the death-valley toward a general use implementation by society (the market) rather than on development.The authors would like to thank the Catalan Water Agency (AgΓ¨ncia Catalana de lβAigua), BesΓ²s River Basin Regional Administration
(Consorci per la Defensa de la Conca del Riu BesΓ²s), SISLtech, and Spanish Ministry of Science and Innovation for providing funding
(CTM2012-38314-C02-01 and CTM2015-66892-R). LEQUIA, KEMLG, and
ICRA were recognized as consolidated research groups by the Catalan
Government under the codes 2014-SGR-1168, 2013-SGR-1304 and
2014-SGR-291.Peer ReviewedPostprint (published version
Earthquake early warning system
As the climate undergoes changes, the number of natural disasters increase and the severity of these occurrences increases over time. As the population of human race increases, natural protective terrains and barriers were destroyed for urbanization due to the exploitation of vulnerable areas on the earth. Earthquakes are unpredictable and as an initiative to adapt to climate changes and as a strategy to reduce earthquake disaster risk, early warning systems (EWS) has been internationally recognized to play a role in providing alerts to the public so that safety precaution procedures and protocols can be implemented in response to earthquake occurrences..
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