AGGRESSIVE TAX PLANNING - A CHALLENGE FOR IMPROVING TAX LEGISLATION

Aggressive tax planning (ATP) is a mechanism that avoids the business behavior of multinational corporations of modern times. As a privilege of businesses with a multinational sign, opened a debate among the expert public and the relevant international institutions and organizations for progress in tax challenges. In a state of rapid digitalization in all segments of modern living and rapid data exchange, the global business elite has succeeded in promoting "legal" templates for utilizing gaps in the architecture of international and national tax systems. Aggressive tax planning is a completely different and more complex instrument, which is essentially legal use of the tax regime in one territory in the own benefit of multinational corporations in order to reduce the amount of tax payable. This compex compilation of legal actions creates artificial upkeep of corporate profits in countries where liberal tax policies are governed and thus significantly reduces the amount to be set aside to pay the tax payable on a corporate income tax basis. Aggressive tax planning as a new trend in the current operations of corporations can not be brought under the terminology of tax evasion or a an apparent legal deal - which national legislations have regulated and anticipated proper sanctioning. The public opinion court is that aggressive tax planning is an immoral act in business corporate behavior and I think there is already a red light to encourage governments to react proactively and more efficiently to new risks that have serious financial implications at the central budget chapters

THE IMPACT OF HUMAN CAPITAL ON THE ECONOMIC GROWTH IN MACEDONIA

The role of human capital in a country’s growth process is of great importance. As a separate factor of production, it contributes to solving key economic problems in the process of globalization, especially in economies based on knowledge. The aim of this paper is to illustrate the impact of human capital on the economic growth of Macedonia in the period from 2000 to 2016 through the usage of an econometric analysis of time series of human capital indicators which are widely accepted in theory and empirical research. It is about education and health, i.e. the educational qualifications of employees and their life expectancy. For that purpose, a regression analysis followed by an examination of stationarity of time series is used, as well as the necessary conditions for selecting the best model from all of the available alternatives. The results show that there is a positive link between human capital and economic growth in Macedonia. Also, educational qualifications and life expectancy have a positive effect on GDP per capita in Macedonia for the analyzed period. All of the variables show statistical significance, but higher education qualifications have proved to be an indicator of human capital with the greatest impact on the economic growth in Macedonia. Therefore, the economic policy-makers should accept and promote education and health as healthy economic investments which raise not only the quality of life, but also increase the productivity of the market and thus the output in the country

Technology, Teachers, and Training: Combining Theory with Macedonia’s Experience

Numerous developing countries are currently executing or planning—pouring both hope and money into—projects that introduce technology into their educational systems. This paper puts forth the assertion that developing world ICT-in-education projects will continue to disappoint until they are reconceptualized and redesigned to incorporate three transformative concepts: teachers play the key role in determining the success or failure of such projects; change is a years-long process and not a one-time event; and teachers need ongoing support to adopt the technology and should be treated as stakeholders in the innovation-adoption process. In the Macedonian nationwide computers-in-schools project herein described, teachers received extremely comprehensive advance training in both computer use and methods of actively incorporating technology into their curriculum and teaching. Still, the majority of teachers are not successfully employing technology in the classroom three years after the training and deployment were carried out. This paper applies the Concerns- Based Adoption Model (or CBAM, which describes how individuals’ concerns evolve as they undergo the process of change and how these concerns may be addressed over time) to Macedonia’s experience. CBAM serves as a lens through which to examine ICT-in-education efforts and determine whether they effectively match up with how teachers experience change and where there is room for improvement in such efforts

The Impact of the Main Determinants and Changes in Agricultural Labour Productivity in Macedonia

The aim of this paper is to analyze changes and impacts on the level of labour productivity in the agricultural sector in Macedonia in the period from 2006 to 2017. Labour productivity is an important determinant for establishing the competitiveness of a particular sector or overall economy and helps in creating the necessary conditions for economic development. Agricultural sector in many countries represents the basis for growth in gross domestic product. Agriculture plays a key role in development of the national economy in Macedonia as a third largest sector after services and industry. Therefore, in order to increase the agricultural labour productivity, it is necessary to increase agricultural production, i.e., the part of gross domestic product created by the agriculture sector. In this direction, the paper also analyzes the relationship between agricultural labour productivity and gross domestic product and employment in agriculture. Synthesis and analysis, induction and deduction, descriptive statistics, comparative analysis, correlation analysis and regression analysis are used for the purpose of the paper. The results show that changes in gross domestic product in agricultural sector in Macedonia have a greater impact on agricultural labour productivity for the analyzed period compared to the impact of changes in the number of employees in the agriculture sector where the relationship is weak to moderate. Research results also showed that there is a positive and strong quantitative relationship between agricultural labour productivity growth rate and GDP growth rate in Macedonian economy. Agricultural GDP is the determinant which has to be influenced through intensification of agricultural production in order to increase the agricultural productivity

Technology, teachers, and training: Combining theory with Macedonia\u27s experience

Numerous developing countries are currently planning or executing projects that introduce technology into their educational systems. This article asserts that such projects will have limited long-term success or impact until they are reconceptualized to incorporate three transformative concepts: teachers play the key role in determining the success or failure of such projects; change is a years-long process and not a one-time event; and teachers need ongoing support to adopt the technology and should be treated as stakeholders in the innovation-adoption process. In the Macedonian nationwide computers-in-schools project herein described, teachers received extremely comprehensive advance training in both computer use and methods of actively incorporating technology into their curriculum and teaching. Still, the majority of teachers were not successfully employing technology in the classroom three years after the training and deployment were carried out. This article applies the Concerns-Based Adoption Model (or CBAM, which describes how individuals’ concerns evolve as they undergo the process of change and how these concerns may be addressed over time) to Macedonia’s experience. CBAM serves as a lens through which to examine ICT-in-education efforts and determine whether they effectively match up with how teachers experience change and where there is room for improvement in such efforts

Labor Productivity And Real Wages In Macedonia: An Overview Before And After The Global Economic Crisis

The aim of the paper is to examine the relationship between the labor productivity and real net wages in Macedonia at the level of the whole economy, and in the sectors of industry and agriculture, both, in the period 2006-2015, i.e. shortly before the commencement and after the Great financial and economic crisis. The paper starts from the assumption that greater labor productivity causes changes in real net wages which are in the same direction. Studies that are previously made show that there is an expressed quantitative relationship between the labor productivity and real net wages in Macedonia in the period 1995-2003. But results obtained in this paper show that the Great financial and economic crisis has influence on this relations. Thus, quantitative relationship between labor productivity and real net wages in the analyzed period is very low, and even that their relationships are with the opposite sign. This leads to the conclusion that during and the period after the crisis, changes in labor productivity did not have an impact on the real net wages in Macedonia, or they had a little impact, and in some cases the impact is in the opposite direction. Taking into consideration that in the period during and after crisis are recorded small but permanent increasing of the wages in the country, it is obvious that such increase is not due to changes in labor productivity but more to other factors

Sequential Quasi-Monte Carlo

We derive and study SQMC (Sequential Quasi-Monte Carlo), a class of algorithms obtained by introducing QMC point sets in particle filtering. SQMC is related to, and may be seen as an extension of, the array-RQMC algorithm of L'Ecuyer et al. (2006). The complexity of SQMC is $O(N \log N)$, where $N$ is the number of simulations at each iteration, and its error rate is smaller than the Monte Carlo rate $O_P(N^{-1/2})$. The only requirement to implement SQMC is the ability to write the simulation of particle $x_t^n$ given $x_{t-1}^n$ as a deterministic function of $x_{t-1}^n$ and a fixed number of uniform variates. We show that SQMC is amenable to the same extensions as standard SMC, such as forward smoothing, backward smoothing, unbiased likelihood evaluation, and so on. In particular, SQMC may replace SMC within a PMCMC (particle Markov chain Monte Carlo) algorithm. We establish several convergence results. We provide numerical evidence that SQMC may significantly outperform SMC in practical scenarios.Comment: 55 pages, 10 figures (final version

Фреквентното потскокнување како метод против нападите со попречување

Иако нападите со попречување кај безжичните мрежи спаѓаат во група на напади кои се најтешки за спречување, нивното забележување, а уште повеќе нивното санирање, претставуваат вистински предизвик. Постојат повеќе техники за откривање и борба против нападите со попречување. Еден од методите за избегнување на овие напади е употребата на фреквентно потскокнување. Фреквентното потскокнување е прочуен пристап по неговото ублажувачко дејство врз ефектите од нападот со попречување. Цел на овој труд е да се прикажат можностите на фреквентното потскокнување, како едно од решенијата за намалување на ефектот на нападите со попречување, како и да се разгледаат и анализираат различните видови фреквентни потскокнувања кои се во употреба