Forecasts for the French Economy at the Dawn of 1992 M. Fouet, A. Fonteneau, E. Bleuze As regards the international environment, the two main hypotheses underlying these forecasts are an increase in the oil price, at an annual rate of 12 %, to reach $31 per barrel by 1992, and a recession in the United States as early as mid-88. Combined with a moderately restrictive monetary policy, US budgetary policy is likely to be insufficient to prevent a downward cyclical movement in domestic demand, despite a positive contribution from foreign trade. Given the world trade context, international competition is predicted to become stronger. Despite an end to dollar devaluation, US products will remain competitive and the Asian exporters will be more attracted by European markets. The evolution of the French economy is likely to be affected importantly by the international environment. But the assumption concerning the split between wages and profits is of great importance too. If the moderation in the growth of wages observed for several years persists, as predicted, during the six forthcoming years, household consumption growth is expected to be weak (1.4 % per year) and profits are likely to be used to reduce debts rather than to increase productive investment. After 1989, a pick-up in the growth of world demand and improving competitiveness due to real wage stagnation could lead to a positive contribution of foreign trade. Due to some gains of market share after several years of losses, the manufactures balance is likely to be in surplus at the beginning of the 90s. The pick-up of investment in industry in 1984-1985 and in the tertiary sector since the end of 1985 is predicted to continue, sustained in the short-term by profits, and then by GDP growth (2.3 % per year from 1989 to 1992). Overall, French economic growth seems likely to be led by exports and investment. Nominal wage rates are likely to increase at an annual rate of 3.8 % over the period 1987-1992, compared with 3.5 % for the consumer price index. Margins should continue to improve, this ending only at the end of the period because of the oil price increase, which will lead to an upturn in inflation. The recent slowdown in productivity growth seems to a large extent to be structural, and could permit some growth of employment (+ 210 000 from 1989 to 1992). Taking into account the growth of the active population (+ 180 000 persons per year) and the effects of employment policies, the number of unemployed could reach 3.2 million by 1992. These forecasts underline two sources of deficit for the public and social accounts : the weakness of VAT revenues and of social contributions payed on salaries. To achieve its deficit reduction objective, the government should reduce the growth of expenditure, and stop the tax cut programs launched since 1985. To emphasize how susceptible the French economy is to international development, a more favourable hypothesis is studied at the end of this article.
Die deutsche Wirtschaft hat sich im Sommerhalbjahr weiter von den wirtschaftlichen Folgen der Corona-Krise erholt. Allerdings fiel die Expansion des BIP im dritten Quartal schwächer aus als zunächst erwartet. So lag die Produktion im Verarbeitenden Gewerbe trotz einer sehr guten Auftragslage weit unter dem Vorkrisenniveau. Der Hauptgrund dafür sind die sich verschärfenden Lieferengpässe in der Industrie, die dazu führten, dass sowohl die Exporte als auch die Investitionen zurückgingen. Dagegen wurde der private Konsum im Zuge der Lockerungen der Infektionsschutzmaßnahmen kräftig ausgeweitet. Angesichts der erneuten Einschränkungen, nicht zuletzt durch die 2G-Regeln im Handel und in den kontaktintensiven Dienstleistungen, dürfte die wirtschaftliche Erholung von der Corona-Pandemie im Winterhalbjahr erneut einen Dämpfer erhalten. Erst ab dem Frühjahr ist zu erwarten, dass sich die Lage wieder entspannt, wenn die Zahl der Neuinfektionen zurückgeht. Zudem dürften die Produktionshemmnisse nach und nach überwunden werden. Für dieses Jahr erwarten wir im Jahresdurchschnitt eine Ausweitung des BIP um 2,8%. Im kommenden Jahr dürfte die Expansion 3,9% betragen und dann auf 2,5% im Jahr 2023 zurückgehen. Auch der Arbeitsmarkt ist erneut von den Corona-Maßnahmen und Lieferengpässen geprägt. So stieg die Zahl der Kurzarbeiter im November erstmals seit Februar wieder an. Insbesondere das Gastgewerbe und die Industrie sind hiervon betroffen. Zuvor stieg die Erwerbstätigkeit kräftig. Insgesamt dürfte die Arbeitslosenquote im Jahresdurchschnitt 2021 bei 5,7% liegen und im Jahr 2022 zunächst deutlich auf 5,2% sinken, und im Jahr 2023 nur noch leicht auf 5,1% zurückgehen. Die Verbraucherpreise sind im Verlauf dieses Jahres kräftig gestiegen. Dafür sind Einmalfaktoren, wie die Mehrwertsteuererhöhung und die Einführung einer CO2- Abgabe für fossile Brennstoffe zum Anfang des Jahres sowie höhere Energiepreise verantwortlich. Zudem hat sich im Laufe des Jahres der Preisdruck durch die steigenden Preise von Rohstoffen und Vorprodukten erhöht. Inzwischen sind einige dieser Preise bereits wieder gesunken. Aus diesen Gründen ist zu erwarten, dass die Preissteigerung von 3,2% in diesem Jahr auf 2,6% im kommenden und 2,2% im Jahr 2023 zurückgeht. Das Defizit der öffentlichen Haushalte dürfte im laufenden Jahr mit gut 141 Mrd. Euro ähnlich hoch wie im Vorjahr ausfallen. Auch wenn eine Reihe steuerlicher Maßnahmen, etwa die Teilabschaffung des Solidaritätszuschlags, einnahmemindernd wirkt, steigen die Staatseinnahmen im Zuge der wirtschaftlichen Erholung deutlich an. Allerdings sind im Zusammenhang mit der Corona-Krise auch die Staatsausgaben nochmals stark gestiegen. 2022 dürfte das Finanzierungsdefizit mit 49 Mrd. Euro deutlich geringer ausfallen. Die Staatseinnahmen dürften im Zuge der weiteren wirtschaftlichen Erholung nochmals stark zulegen und die Staatsausgaben wegen des Auslaufens vieler krisenbezogener Maßnahmen zurückgehen. 2023 dürfte das Finanzierungsdefizit des Staates gut 41 Mrd. Euro betragen. ; The German economy continued to recover from the economic consequences of the Corona crisis during summer. However, the expansion of GDP in the third quarter was weaker than initially expected. For example, despite a very good order situation, production in the manufacturing sector was well below pre-crisis levels. The main reason for this was the worsening supply bottlenecks in industry, which led to a decline in both exports and investment. By contrast, private consumption expanded strongly in the wake of the relaxation of infection control measures. In view of the renewed restrictions, not least as a result of the 2G rules in trade and contact-intensive services, the economic recovery from the Corona pandemic is likely to be dampened again in the winter half-year. The situation is not expected to ease again until spring, when the number of new infections will decline. In addition, the barriers to production should gradually be overcome. For this year, we expect GDP to expand by 2.8% on average. Next year the expansion is expected to be 3.9% and then decline to 2.5% in 2023. The labor market is also impacted by the Corona measures and supply bottlenecks. For example, the number of short-time workers rose in November for the first time since February of this year. The hospitality and industrial sectors are particularly affected. Prior to this, employment increased strongly this year. Overall, the unemployment rate is expected to average 5.7% in 2021, initially falling sharply to 5.2% in 2022, and then declining only slightly to 5.1% in 2023. Consumer prices have risen sharply in the course of this year. This is due to one-time factors such as the VAT increase and the introduction of a CO2 tax on fossil fuels at the beginning of the year, as well as higher energy prices. In addition, price pressure increased as a result of rising prices for raw materials and intermediate products. In the meantime, some of these prices have already fallen again. For these reasons, price increases are expected to fall from 3.2% this year to 2.6% next year and 2.2% in 2023. The public budget deficit in the current year is expected to be similar to last year at EUR 141 billion. Even though a number of tax measures, such as the partial abolition of the solidarity surcharge, will have a revenue-reducing effect, government revenues will rise significantly in the course of the economic recovery. However, government spending has also risen sharply again in connection with the Corona crisis. In 2022 the fiscal deficit is expected to be significantly lower at EUR 41 billion. Government revenue is expected to increase sharply again as the economy continues to recover, while government spending is expected to decline as many crisis-related measures come to an end. In 2023, the government financing deficit is expected to be a good EUR 41 billion.
The study is based on a mining legal and tax framework, economic studies, to evaluate the economic impact of starting the exploitation of the principal metallic mineral deposits of El Domo, Fruta del Norte, Loma Larga and Mirador in Ecuador. Moreover, it estimates the potential of the mining industry in Ecuador based on the certified information of the technical reports NI 43-101. In Ecuadorian territory, the Andes possess geologic conditions favorable for the formation of world class metallic mineral deposits. These physiological and geological characteristics are similar to the ones on all the South American Andean belt where neighboring countries such as Colombia, Peru, Bolivia, Argentina and Chile have successfully developed their mining industry. The methodology applied to evaluate the mineral deposits uses qualitative and quantitative variables globally accepted and it also offers recommendations for changes on the legal regime. Under the current legal regime there are three categories for the exploitation of mineral deposits: Small Operations Mining, with up to 300 tones/day on underground operations; Medium Operations Mining, with up to 1000 tones/day on underground operations and up to 2000 tones/day on open pit operations, and Large Operations Mining, with production larger than the limits set on the previously mentioned. As a result of the analysis, it is recommended that the limits of the production volumes should be increased for the three categories so that mining development and production becomes more attractive for investors and mining companies of all sizes. Based on the cash flow from the projects under analysis, the tax burden varies from 38% to 45%. Nevertheless, the Ministerio de Mineria (Mining Regulatory Agency) and industry consultant Wood Mackenzie (January, 2016) concludes that the tax burden is close to 27%. According to available NI 43-101 international documentation, Ecuador has 8.5 M oz. of gold and 19.2 M oz. of silver in Reserves and 23.8 M oz. of gold and 168.3 M oz. of silver in Resources. Reserves of 47 million pounds of copper; 41.334 million pounds of copper as a Resource and 865 million pounds of molybdenum as a Resource. The initial investment (CAPEX) for the 4 projects will add up to USD 2,123 M, in the mine construction phase, between the years 2017 and 2021. The direct employment demand in the same period will be of 4,140 employees, from which, 30% will correspond to technical and administrative staff and 70% to operators and field workers. Preferably, the working force will be local to the project area. Indirect employment will be assigned at a regional and national level. According to the studies, the mining methods to be used are defined as follows: in El Domo a combination of open pit and underground mining, in Fruta del Norte and Loma Larga as underground, and Mirador as open pit. The estimate Net Smelter Revenue (NSR) combined for the 4 projects will be USD 11,410 million, in 17 years of production. The estimated economic benefits for the state adding the 4 projects, including Royalty + income tax + profif- sharing + VAT, in 17 years of operations of the mines will be USD 2,063 million. ; El estudio se basa en el marco legal y tributario de minería, estudios económicos, para evaluar el impacto económico que implica el iniciar la explotación de los principales yacimientos minerales metálicos de El Domo, Fruta del Norte, Loma Larga y Mirador en Ecuador. Además, estima el potencial de la industria minera en Ecuador sobre la base de la información certificada de los informes técnicos NI 43-101. En territorio ecuatoriano, los Andes poseen condiciones geológicas favorables para la formación de depósitos minerales metálicos de clase mundial. Estas características fisiológicas y geológicas son similares a las de todo el cinturón andino sudamericano donde países vecinos como Colombia, Perú, Bolivia, Argentina y Chile han desarrollado con éxito su industria minera. La metodología aplicada para evaluar los yacimientos minerales utiliza variables cualitativas y cuantitativas aceptadas globalmente y también ofrece recomendaciones para cambios en el régimen legal. Bajo el régimen jurídico vigente existen tres categorías para la explotación de yacimientos minerales: Operaciones mineras de pequeña escala, hasta 300 toneladas / día en operaciones subterráneas; Operaciones mineras de medina escala, hasta 1.000 ton / día en operaciones subterráneas y hasta 2000 ton / día en operaciones a cielo abierto, y Operaciones mineras de gran escala, con una producción superior a los límites establecidos en los ya mencionados. Como resultado del análisis, se recomienda aumentar los límites de los volúmenes de producción para las tres categorías, de manera que el desarrollo y la producción minera sean más atractivos para los inversionistas y compañías mineras de todos los tamaños. Sobre la base del flujo de caja de los proyectos analizados, la carga fiscal varía de 38% a 45%. Sin embargo, el Ministerio de Minería y la consultora Wood Mackenzie (enero de 2016) concluyen que la carga tributaria es cercana al 27%. De acuerdo con la documentación internacional disponible de la NI 43-101, Ecuador tiene 8.5 M oz. de oro y 19,2 M oz. de plata en Reservas y 23.8 M oz. de oro y 168,3 M oz. de plata en Recursos Reservas de 47 millones de libras de cobre; 41.334 millones de libras de cobre como recurso y 865 millones de libras de molibdeno como recurso. La inversión inicial (CAPEX) para los 4 proyectos sumará U $ S 2.123 M, en la fase de construcción de la mina, entre los años 2017 y 2021. La demanda de empleo directo en el mismo período será de 4.140 empleados, de los cuales el 30% corresponderá al personal técnico y administrativo y el 70% a los operadores y trabajadores de campo. Preferiblemente, la fuerza de trabajo será local al área del proyecto. El empleo indirecto se asignará a nivel regional y nacional. Según los estudios, los métodos de explotación minera que se utilizarán se definen de la siguiente manera: en El Domo una combinación de minería a cielo abierto y subterránea, en Fruta Del Norte y Loma Larga como subsuelo, y Mirador como pozo abierto. La estimación del Ingreso Neto de Fundición (NSR) combinada para los 4 proyectos será de USD 11.410 millones, en 17 años de producción. Los beneficios económicos estimados para el estado agregando los 4 proyectos, incluyendo el impuesto sobre la renta + regalías + utilidades + IVA, en 17 años de operaciones de las minas serán USD 2.063 millones.
Neskatoties uz straujo ekonomikas izaugsmi pēdējos gados, Latvijas ienākuma līmenis joprojām paliek viens no zemākajiem Eiropas Savienībā. Darba mērķis ir novērtēt fiskālās politikas ietekmi uz ekonomikas izaugsmi Latvijā un ES. Izmantojot paneļa datus 1995.-2006.g., gan 27 ES valstīm kopā gan atsevišķi veco un jauno dalībvalstu izlasei, tika secināts, ka valsts budžeta lielumam un tās pieaugumam ir negatīva ietekme uz izaugsmi, turklāt nozīmīgi negatīva ietekme ir arī izdevumiem gala patēriņam, atalgojumiem, sociāliem pabalstiem, vispārējiem valdības dienestiem, vides aizsardzībai, sociālai aizsardzībai, kā arī tiešiem nodokļiem un sociālās apdrošināšanas iemaksām. Savukārt starppatēriņa izdevumiem, valsts investīcijām, izdevumiem atpūtai, kultūrai un reliģijai, kā arī ieņēmumiem no PVN nodokļa ir pozitīva ietekme uz izaugsmi. Pretstatā citu autoru pētījumiem, netika atrasta izglītības izdevumu pozitīvā ietekme uz izaugsmi. Savukārt novērtējot Latvijas ražošanas funkciju 1995.-2007.g. periodam, atsevišķi nodalot privāto un valsts kapitālu, IKP elastība pret privāto kapitālu tika novērtēta divreiz lielāka, nekā pret valsts kapitālu (attiecīgi 0.19 un 0.09). Tika secināts, ka Latvijas ekonomikas dzinējspēks pēdējos trīspadsmit gados bija kopējā faktoru produktivitāte (KFP) un privātais kapitāls, turklāt arī nodarbinātības un valsts kapitāla devums bija pozitīvs. Tika parādīts, ka ekonomikas izaugsmes tempu palēninājums 2007. gadā ir saistāms ar KFP negatīvo devumu (pirmoreiz desmit gados), kuru var izskaidrot ar ekonomikas cikla stāvokļa pasliktinājumu 2007. gada beigās. Tiek prognozēts, ka 2008. gadā ekonomikas izaugsmes temps palēnināsies līdz 4-5%: visu ekonomikas potenciāla ietekmējušo faktoru ieguldījums būs zemāks nekā iepriekšējā gadā, turklāt arī cikla ietekme var palikt negatīva. ; Despite the rapid economic growth in recent years, Latvian income per capita level remains one of the lowest in the European Union. This paper evaluates fiscal policy effects on economic growth both in Latvia and in the EU. Using panel data 1995-2006 both for 27 EU countries as a whole and for old and new EU country samples, it was found a negative relation of both budget size and its expansion on economic growth. Moreover, government final consumption expenditures, compensation of employees, social transfers, expenditure on general public services, environment protection, social protection, as well as revenues from direct taxes and social contributions significantly negatively affect growth. In its turn, intermediate consumption, government investments, spending to recreation, culture and religion as well as revenues from VAT positively affects economic growth. Contrary to preceding papers, no positive relation was found between education spending and economic growth. Latvian production function 1995-2007 estimates, separating between private and public capital, shows GDP elasticity in respect to private capital is about two times higher than to public capital (0.19 and 0.09 respectively). During the last thirteen years, total factor productivity (TFP) and private capital were the main growth factors; moreover, labour and public capital contributions were also positive. It could be shown that somewhat weaker economic growth in 2007 is attributed to TFP negative contribution (for the first time in ten years) as a result of weaker cyclical conditions from the end of 2007. It is projected that economic growth should slow down to 4-5% in 2008: production potential factors contribution would be smaller then in the preceding year; moreover, business cycle impact could remain negative.
The question of domination over the Adriatic Sea was a thorny issue in the interwar relationship between Italy and Yugoslavia. The dispute over the city of Rijeka (Fiume at that time), which after the coup launched by Gabriele D'Annunzio in September 1919 further aggravated the relations of Italy and the Kingdom of Serbs, Croats and Slovenes, involved in the conflict at the same time the Entente states. Rijeka was the city of non-uniform national structure, and an important economic centre, becoming at the same time a symbol of intersecting Italian and Yugoslavian influences on the Adriatic.The controversy over Rijeka was not a typical one, as it took place in the background of the peace conference in Paris after the end of the Great War. The Entente States, i.e. France, the United States, and Great Britain, had different and conflicting visions of the city's status. This indecision was used by D'Annunzio, who in 1919–1920 strengthened his rule in Rijeka. Initially, the Italian government was ambiguous on the poet's coup, while the diplomacy of the Kingdom of Serbs, Croats and Slovenes regarded the coup as Italian attack against Rijeka. Thus, the question of normalisation of the city's status became a complex process, requiring the consideration of many aspects within the framework of Italian-Yugoslavian relations.The present article analyses these aspects of the relationship between Italy and the Kingdom of Serbs, Croats and Slovenes in the context of D'Annunzio coup mounted in September 1919. Another important value of the text resides in the fact that it is based on archival materials, including archival press reports (mainly from the Polish, Serbian, and French press of that time), which made it possible to present the problem against the rich and broad social and political background of the conflict over Rijeka. ; p. 25-54 ; Summary in English and Russian. ; Continues: Studia z Dziejów ZSRR i Europy Środkowej ; The question of domination over the Adriatic Sea was a thorny issue in the interwar relationship between Italy and Yugoslavia. The dispute over the city of Rijeka (Fiume at that time), which after the coup launched by Gabriele D'Annunzio in September 1919 further aggravated the relations of Italy and the Kingdom of Serbs, Croats and Slovenes, involved in the conflict at the same time the Entente states. Rijeka was the city of non-uniform national structure, and an important economic centre, becoming at the same time a symbol of intersecting Italian and Yugoslavian influences on the Adriatic.The controversy over Rijeka was not a typical one, as it took place in the background of the peace conference in Paris after the end of the Great War. The Entente States, i.e. France, the United States, and Great Britain, had different and conflicting visions of the city's status. This indecision was used by D'Annunzio, who in 1919–1920 strengthened his rule in Rijeka. Initially, the Italian government was ambiguous on the poet's coup, while the diplomacy of the Kingdom of Serbs, Croats and Slovenes regarded the coup as Italian attack against Rijeka. Thus, the question of normalisation of the city's status became a complex process, requiring the consideration of many aspects within the framework of Italian-Yugoslavian relations.The present article analyses these aspects of the relationship between Italy and the Kingdom of Serbs, Croats and Slovenes in the context of D'Annunzio coup mounted in September 1919. Another important value of the text resides in the fact that it is based on archival materials, including archival press reports (mainly from the Polish, Serbian, and French press of that time), which made it possible to present the problem against the rich and broad social and political background of the conflict over Rijeka. ; s. 25-54 ; Streszcz. ang., ros. ; Czasop. kontynuuje numerację wydaw. pt.: Studia z Dziejów ZSRR i Europy Środkowej
Japan verfügt über kein Gesetz zu künstlichen Methoden der Fortpflanzung. Im Falle der Leihmutterschaft können die (lediglich) genetischen Eltern nur eine rechtliche Verwandtschaft mit dem Kind im japanischen Familienregister(koseki) eintragen lassen, indem sie eine der drei bestehenden Arten der rechtlichen Eltern-Kind-Beziehung des japanischen Familienrechts nutzen: die "natürliche" Verwandtschaft, die Adoption und die Sonderadoption. Im Jahr 2007 enttäuschte der Oberste Gerichtshof (OGH) die Hoffnungen der japanischen Schauspielerin Aki Mukai und ihres Ehemannes, des ehemaligen Profi-Sumoringers Nobuhiko Takada, ihre aus eigenem Spermium und eigener Eizelle gezeugten und durch eine "nur biologische" Mutter in Leihmutterschaft geborenen Zwillinge als "natürliche" Kinder anzuerkennen. Die Entscheidung des OGH bedeutet, dass die einzige Möglichkeit der genetischen Eltern, eine rechtliche Beziehung zu ihren Kindern herzustellen, in einer Adoption oder einer Sonderadoption besteht. Allerdings haben so adoptierte Kinder weniger Rechte als "natürliche" Kinder, u.a.in Bezug auf ihre Aufnahme in das koseki und ihre Staatsbürgerschaft. Eine Untersuchung desjapanischen Familienrechts und der Entscheidung des OGH im Fall Aki Mukai unter Berücksichtigung der Kritik der "Ideologie der Kernfamilie" zeigt, dass das japanische Recht das Vorhandensein einer rechtlichen Eltern-Kind-Beziehung bei der Mutter anhand der Geburt und beim Vater anhand einer Ehe mit der Mutter, die das Kind geboren hat, bestimmt, was die Ideologie der Kernfamilie bekräftigt. Zwar sind Eltern-Kind-Beziehungen aufgrund von Rechtsgeschäften möglich, sie haben aber nicht denselben rechtlichen und sozialen Charakter wie die auf Blutsverwandtschaft basierenden. Der Wert, der der "Blutsverwandtschaft" im japanischen Recht zugebilligt wird, spiegelt sich auch in der Gesellschaft. In ihr wird die Persönlichkeit adoptierter Kinder negativ bewertet, was zur Stigmatisierung und Diskriminierung adoptierter Kinder führen kann. Das koseki verzeichnet adoptierte und "natürliche" Kinder auf verschiedene Weise und fördert somit die soziale Diskriminierung. Durch Leihmutterschaft geborene adoptierte Kinder werden potenziell der gleichen Stigmatisierung ausgesetzt, obwohl sie mit ihren sozialen Eltern auch genetisch verwandt sind. Der vorliegende Aufsatz kritisiert Ansichten, die auf der "modernen" Familienideologie des japanischen Rechts beruhen, und bewertet die gesellschaftliche und rechtliche Rolle, die das koseki für die Diskriminierung von Kindern aus Leihmutterschaft in Japan spielt. Es wird gefolgert, dass bei Leihmutterschaft die Herstellung einer rechtlichen Eltern-Kind Beziehung lediglich auf Grundlage einer Adoption weder im Interesse der so geborenen Kinder, noch der Leihmutter, noch ihrer gesellschaftlichen Eltern liegt. Der Aufsatz will dazu anregen, in anderen Ländern dem Recht der Eltern-Kind-Beziehungen zugrundeliegende Annahmen und die Auswirkungen des Adoptionsrechts auf die durch Leihmutterschaft geborenen Kinder zu überdenken. (Übers. sowie Ergänzungen durch die Red.) ; Japan has no legislation regulating artificial reproductive technology. In surrogate birth, social parents may only register a legal relationship with the child in the Japanese family register, the koseki, using the three current categories of parent-child relationship in Japanese family law: natural, ordinary adoption and special adoption. In 2007, Japan's Supreme Court dashed the hopes of Japanese actress Aki Mukai and her husband, former pro-wrestler Nobuhiko Takada, of registering twins born through surrogacy as their natural children. The Supreme Court's decision means that the only option for social parents of children born through surrogate birth to establish a legal parent-child relationship is to adopt the child under the laws governing special and ordinary adoption in Japan. However, ordinary adoptive and special adoptive children have inferior legal rights compared to natural children, including in relation to their registration in the koseki and their right to Japanese nationality. Analysing Japanese law on parenthood and the Supreme Court's decision in Mukai's case using critiques of the nuclear family ideology reveals that Japanese law determines the existence of a legal parent-child relationship by birth for the mother and marriage to the birth mother for the father, reinforcing the nuclear family ideology. While parent-child relationships based on contract are possible in Japan, these relationships do not have the same legal and social character as parent-child relationships based on blood. The value attached to blood relationships in Japanese law is reflected in society. Members of Japanese society make negative value judgments about the character of adopted children, which can lead to stigma and discrimination against adopted children. The koseki registers adopted and natural children differently, and thus promotes social discrimination based on these differences. Surrogate birth children who are adopted are potentially exposed to the same social stigma and discrimination as adopted children, even if they are related to their social parents genetically. This article critiques assumptions based on the modern family ideology underlying Japanese law and evaluates the socio-legal role of the koseki in causing surrogate birth children to suffer discrimination and exclusion in Japan. The article concludes that establishing legal parent-child relationships in surrogate birth only by adoption is not in the best interests of surrogate birth children, or their birth and social parents. The article aims to stimulate consideration in other countries about the assumptions underlying the law on parent-child relationships and about how adoption law affects surrogate birth children.
The formation of Ukrainian statehood is related to the solution of critical social issues on the legislative and regulatory legal maintenance of reforming the pharmaceutical industry, in particular, to ensure the physical and price affordability of medicines in all localities of the country. Particularly pressing problem has developed with the drug provision for the rural population. The objective was to study the problem of drug provision for the rural population and to make accordingly the proposals for optimizing its organization and solving the most pressing problems of rural pharmacy. The studies were based on results of drug monitoring service provision in localities of a few regions. There were used the methods of survey of experts and residents in rural areas, and statistical data. Traditionally Ukraine used to have the well-organized and effective legal system of drug provision for the rural population. The pharmacies were opened in all the rural outpatient clinics and rural health posts. Subsequently, we failed to maintain a broad rural network of pharmacies. The rural pharmacies in many villages are closed as unprofitable, besides in some feldsher's stations and rural health posts there are no pharmacies, and a shortage of medicines. In some rural areas, there are no organizational forms of providing the population with drugs. The introduction of the government 7% of VAT on imported drugs in 2014 led to the rise in the cost of medicines from 50% to 200% which caused reducing the drugs sale and this was the reason for closing rural pharmacies because of their unprofitability. The lack of proper medical care is one of the negative factors affecting the rural population. During the years of independence in Ukraine there have disappeared 600 villages and 400 rural settlements. The scientific publications present different forms of drug providing in the rural areas like special automatic dispensers in retail outlets for over-the-counter drugs, «Pharmacy on wheels» organizations and others. During this period, it is impossible to solve the problem of the medicinal maintenance of the rural population only on the basis of commercial approaches. There fore, legislative and governmental levels must be involved as well as social approaches and the specific measures for proper functioning of the rural pharmacy network must be developed. The heads of the rural communities and the State Service of Ukraine on Medicinal Products should be responsible for organizing the drug provision for the population in specific localities and it should be regulated at the legislative level. Studying the drug provision service for the rural population proves the necessity to adopt state legislative regulation on the problem and take practical measures by the communities for improving this field of healthcare. It is advisable to include the regulation on exemption the rural pharmacies from real estate taxes in the new Law «On the local self-administration» to be planned to adopt by the Verkchovna Rada of Ukraine as well as the regulation on state budget financing the local communities to pay over residential premises for the rural pharmacies, irrespective of the form of ownership, utilities services. Should be substantiated the proposals for the government to abolish VAT on medications which are provided in the rural pharmacies. ; Становление украинской государственности связано с решением чрезвычайно важных социальных проблем законодательного и нормативно-правового обеспечения, в частности относительно необходимости реформирования фармацевтической отрасли для обеспечения физической и ценовой доступности приобретения лекарственных средств во всех населенных пунктах страны. Особо острая проблема сложилась в лекарственном обеспечении сельского населения. Целью работы было изучение состояния лекарственного обеспечения сельского населения и на основе исследования формирование предложения по оптимизации его организации и решения наиболее острых проблем сельской фармации. Исследования проводили на основе изучения состояния лекарственного обеспечения в населенных пунктах нескольких областей. Применены методы опроса специалистов и жителей сельской местности, использовали статистические данные. В Украине традиционно действовала четкая и эффективная правовая система лекарственного обеспечения сельского населения. При всех врачебных амбулаториях функционировали сельские аптеки, а при всех фельдшерско-акушерских пунктах – аптечные пункты. Впоследствии не смогли сохранить разветвленную сельскую аптечную сеть. Сельские аптеки во многих населенных пунктах были закрыты как нерентабельные, к тому же не при всех фельдшерских и фельдшерско-акушерских пунктах сейчас организованы аптечные пункты, а в функционирующих – незначительный ассортимент лекарств. В ряде сельских населенных пунктов отсутствуют какие-либо организационные формы обеспечения населения лекарственными средствами. Введение правительством в 2014 г. 7% НДС на импортные лекарственные средства привело к удорожанию лекарств от 50% до 200%, вследствие чего уменьшилась реализация лекарств, и это явилось причиной нерентабельности сельских аптек и их закрытия. Отсутствие необходимой лекарственной помощи является одним из негативных факторов, отрицательно влияющих на популяцию сельского населения. За годы независимости с карты Украины исчезло 600 сел и 400 сельских поселков. В научных публикациях предлагают разные формы обеспечения сельского населения: размещение специальных устройств – диспенсеров-автоматов в торговых точках для реализации лекарственных средств, подлежащих отпуску без рецептов врачей, организацию «Аптеки на колесах» и др. В данный период решить проблему надлежащей организации лекарственного обеспечения сельского населения лишь на основе коммерческих подходов невозможно. Поэтому на законодательных и правительственных уровнях должны быть задействованы социальные подходы и предусмотрены конкретные меры для функционирования сельской аптечной сети. Ответственность за организацию обеспечения населения в конкретных населенных пунктах должна быть регламентирована на законодательном уровне и возлагаться на руководителей сельских громад и государственную службу лекарственных средств. Исследование состояния обеспечения сельского населения лекарственными средствами свидетельствуют о необходимости принятия на государственном уровне законодательных норм и осуществления громадами практических мер по корректному улучшению дел в этом разделе здравоохранения. Целесообразно включить в новый закон о местном самоуправлении, который планируется принять Верховной Радой, норму об освобождении сельских аптек от уплаты налога на землю и норму, по которой предусматриваются средства в бюджете местных громад на оплату расходов, связанных с арендой помещений для аптек, независимо от формы собственности, содержания жилища и оплаты коммунальных услуг работникам аптек, а также направить правительству страны научно-обоснованные предложения в части отмены НДС на лекарственные средства, реализуемые из сельских аптек.
The article is devoted to the issues of normative-legal regulation of realization procedures in the activity of customs bodies of Ukraine. The active development of information technologies creates new opportunities for the exercise of the powers of the customs authorities of Ukraine in terms of the sale of property at their disposal. Disposal of goods, commercial vehicles in the context of customs authorities is a complex procedure, endowed with a number of features inherent in these administrative and legal relations. The spread of the new legal procedure for conducting customs auctions has led to a number of important questions about the effectiveness of these procedures. In the case of the sale of goods at the disposal of customs authorities, we can emphasize the need to achieve the best economic effect to fill the state budget in the sale of such property within the procedures prescribed by law. It is noted that the sale of property at customs auctions is, of course, a multilateral and complex process, in which the legal relationship between the relevant customs authority and the operator through which the lots are published in the CBD (Central Databases) should be singled out. Given the operator's receipt of the full amount for the sale of property, we can say that such legal relations have clear features of the commission agreement with all the tax consequences for the payment of VAT. It is emphasized that the customs auction is a method of mandatory sale (sale) of goods (property), which was available to customs authorities in order to achieve the best economic effect to fill the state budget (the owner of the goods is the buyer who offered the highest bid for them price). Given the ambiguity of the definition of the term "sale" in the scientific and legal literature, we consider it necessary to enshrine at the legislative level in customs legislation this concept, which will clearly understand whether the sale of property can be exclusively paid and/or otherwise. Given the existence in the customs legislation of a separate form of disposal of property in the form of free transfer, we support the view that the implementation is an exclusively paid procedure. ; Стаття присвячена питанням нормативно-правового регулювання реалізаційних процедур у діяльності митних органів України. Активний розвиток інформаційних технологій створює нові можливості для здійснення повноважень митних органів України у частині реалізації майна, яке перебуває у їх розпорядженні. Розпорядження товарами, транспортними засобами комерційного призначення в контексті діяльності митних органів є складною процедурою, наділеною рядом особливостей, притаманних саме цим адміністративно-правовим відносинам. Поширення нового нормативно-правового порядку проведення митних аукціонів призвело до виникнення низки важливих питань щодо ефективності зазначених процедур. Коли ж ідеться про здійснення реалізації товарів, які перебувають у розпорядженні митних органів, можемо наголосити на необхідності досягнення найкращого економічного ефекту для наповнення державного бюджету під час реалізації такого майна в межах визначених законодавством процедур. Зазначено, що реалізація майна на митних аукціонах це, безумовно, багатосторонній та складний процес, в якому окремо слід виділити правовідносини між відповідним митним органом та оператором, через який публікуються лоти в ЦБД (Центральні бази даних). Враховуючи отримання оператором всієї суми за реалізацію майна, можна говорити, що такі правовідносини мають чіткі ознаки договору комісії з усіма податковими наслідками щодо сплати ПДВ. Наголошено, що митний аукціон - це спосіб обов'язкового продажу (реалізації) товарів (майна), яке опинилося у розпорядженні митних органів, з метою досягнення найкращого економічного ефекту для наповнення державного бюджету (власником товарів стає покупець, що в процесі торгів запропонував за них найвищу ціну). Враховуючи неоднозначність визначення терміну «реалізація» в науковій та юридичній літературі, вважаємо за необхідне закріпити на законодавчому рівні в митному законодавстві це поняття, що дасть можливість чітко розуміти, чи може реалізація майна бути виключно платною та/або здійснюватися в іншій формі. Із урахуванням існування в митному законодавстві окремої форми розпорядження майном у вигляді безоплатної передачі підтримуємо думку, що реалізація є виключно платною процедурою.
El propósito de este documento es cuantificar el impacto fiscal de la migración venezolana entre 2017 y 2019 y estimar su costo en el mediano plazo, considerando diferentes escenarios de migración y de acceso a los servicios públicos ofrecidos por el Estado. Así mismo, se presentan algunos problemas operativos y presupuestales de algunas entidades territoriales frente al fenómeno de la migración. De acuerdo con las cifras del gobierno nacional, el costo por la prestación de los servicios de salud, educación y primeria infancia alcanzó 0.12% del PIB en el periodo 2017-2019. Si el proceso migratorio continúa, el Estado tendría que evaluar la asignación de nuevos recursos fiscales para atender la provisión de los servicios ofrecidos a este grupo poblacional. De acuerdo con los diferentes escenarios de migración y provisión de servicios públicos, los costos podrían fluctuar entre 0.19% y 0.26% del PIB en 2020, 0.19% y 0.34% del PIB en 2021 y 0.20% y 0.42% del PIB en 2022. Desde la perspectiva de los ingresos públicos, se estima la contribución de los migrantes a los impuestos nacionales, especialmente en el caso de IVA y de renta. A nivel territorial no hay información precisa sobre el gasto fiscal en programas a favor de los migrantes venezolanos, ni sobre los impuestos municipales pagados por este grupo poblacional. Tampoco es clara la delimitación de responsabilidades de gasto entre el gobierno nacional y los gobiernos sub-nacionales. Sin embargo, a partir de un ejercicio cualitativo se estudian los casos particulares de Bogotá, Barranquilla, Medellín y Cartagena. Finalmente, se describe la estrategia del gobierno para los migrantes a raíz de la crisis generada por el COVID-19. ; The aim of this paper is to quantify the fiscal impact of Venezuelan migration between 2017 and 2019 and to estimate its cost in the medium term, under different migration scenarios and access to public services provided by the government. Likewise, we address some operational and budgetary problems of local government facing the phenomenon of migration. According to the national government, the cost of the provision of health services, education and early childhood education represented 0.12% of GDP in the period 2017-2019. If the migratory process continues, the government will have to evaluate the allocation of new fiscal resources to attend the provision of services offered to this population group. According to the different scenarios of migration and provision of public services, fiscal costs can fluctuate between 0.19% and 0.26% of GDP in 2020, 0.19% and 0.34% of GDP in 2021 and 0.20% and 0.42% of GDP in 2022. From the perspective of public income, the contribution of immigrants to national taxes is estimated for VAT and the corporate income tax. At the local level, there is no precise information on fiscal spending on programs targeting Venezuelan migrants, nor on municipal taxes paid by this population group. There is no consensus between the different government levels about who should pay for the expenditures associated with the attention of the migrant population. However, from a qualitative exercise, the particular cases of Bogotá, Barranquilla, Medellín and Cartagena are studied. Finally, we describe the government's strategy for migrants during the crisis generated by COVID-19. ; Enfoque Durante los últimos años y, especialmente a partir de 2017, se ha registrado un flujo continuo de migrantes provenientes de Venezuela, que al mes de diciembre de 2019 sumaban 1'771.237 personas con vocación de permanencia, de acuerdo con la información de Migración Colombia. Dicho fenómeno ha generado una demanda creciente de servicios de salud, educación y otros, cuyos costos han recaído principalmente sobre las finanzas públicas. El objetivo de este documento es cuantificar el impacto fiscal de la migración venezolana en los ingresos y en los gastos del Gobierno Nacional, en el periodo 2017-2019, y estimar su costo en el mediano plazo, bajo diferentes escenarios de migración y acceso a los servicios públicos provistos por el Estado. El documento también señala cuáles son los problemas operativos y presupuestales de algunas entidades territoriales frente al flujo creciente de migrantes provenientes de Venezuela. Y, finalmente, describe la estrategia del Gobierno para atender a los migrantes en medio de la crisis generada por el Covid-19. Contribución Esta investigación cuantifica el costo asumido por las finanzas públicas para la prestación de los servicios de salud y educación a los migrantes venezolanos. También se estiman los ingresos tributarios, por concepto de IVA y de renta, pagados por esta población. Adicionalmente, se presentan los resultados de algunos ejercicios de proyección del costo que podría asumir el Estado para su atención, bajo diferentes escenarios de migración y de prestación de servicios de educación y salud en el mediano plazo. Finalmente, se estudian las experiencias de Bogotá, Barranquilla, Medellín y Cartagena, en la atención a los migrantes y se describe la estrategia del Gobierno nacional para afrontar la crisis generada por el Covid-19. Resultados El costo por la prestación de los servicios de salud, educación y primera infancia alcanzó 0,12% del PIB en el periodo 2017-2019, de acuerdo con las cifras oficiales. Con relación a los ingresos fiscales, se estima que los migrantes venezolanos han contribuido en promedio anual con 0,03% del PIB en IVA y 0,01% del PIB en renta. Los resultados de los diferentes escenarios de proyección de gasto público en el mediano plazo indican que el costo fiscal para la atención de migrantes venezolanos podría fluctuar entre 0,19 y 0,26% del PIB en 2020, 0,19% y 0,34% del PIB en 2021, y 0,20% y 0,42% del PIB en 2022, dependiendo del número de migrantes a los que se les extienda la prestación de servicios provistos por el Estado. A nivel subnacional, no existen registros centralizados sobre el costo asumido por los municipios y departamentos a favor de la población migrante venezolana, en programas de educación, salud y primera infancia. Vale la pena señalar que algunas entidades territoriales asignan recursos para la prestación de estos servicios, por lo cual su financiamiento es compartido con el Gobierno Nacional. No obstante, no es clara la delimitación de responsabilidades de gasto entre los diferentes niveles de Gobierno para la atención a los migrantes. Es importante resaltar que los migrantes venezolanos también contribuyen a las finanzas municipales, especialmente a través del impuesto de industria y comercio. Frase destacada: La migración venezolana ha generado una demanda creciente de servicios de salud, educación y otros servicios, cuyos costos han recaído principalmente sobre las finanzas públicas.
Problem setting. The order of cross-border goods and vehicles for commercial use is the basis of the state customs. As a result of the movement of goods in foreign economic entities is subject to certain subjective rights and legal responsibilities. A person who carries out the movement, to pay taxes and fees, return the product for a certain period unchanged (the temporary removal) to keep the goods in a particular state (customs warehouse regime) to carry the goods on certain route (transit mode). There is also entitled to recover VAT on the free use of the goods (in Ukraine or abroad), change the customs regime free of import and export and so on. Transported goods are not the same status, heterogeneity, specific features. They are moving from the point of view of customs law, an object owned by a specific subject, with the customs value. In many cases, their signs are installed by specialized laws of the various areas of law. Bans and restrictions on the movement established a wide range of laws and regulations (depending on the type of goods subject movement, customs regulations, means and transportation). The list of goods allowed to move, does not exist. Similarly, there is no single list of goods prohibited by the customs. Recent research and publications analysis. The issue of moving goods through the customs border of Ukraine are still scarcely explored and controversial legal science in general and in particular customs law. Of course, the movement of goods and its components to some extent, been the subject of distribution was the same theoretical studies in the works B.M. Habrichidze, A.V . Grebelnyka, E.V . Dodina, S.V. Kivalova, O.M. Kozyrina, B.A. Kormicha, A.V . Mazura, V. Naumenko, P.V . Pashka, V.V. Prokopenka, D.V. Pryimachenka, K.K. Sandrovskoho, S.S. Tereshchenka, D.S. Tsalinoyi and others. Review of scientific works leads to the conclusion that despite the obvious signs of apparent legislative wording in this area there is still a lack of understanding of many aspects and features of exercise and movement. Positive perception of Ukraine international legal doctrine in customs led establishment of new approaches, some of which are reflected in the Customs Code of 2012 thus moving goods in a transboundary movement requires further thorough research relevant customs and legal regulation. Paper objective. The purpose of the article is to analyze normative legal acts and scientific literature to identify the main components of the movement of goods - customs regimes and customs clearance. In accordance with the designated purpose of the following objectives: analysis of the normative acts that regulate application of customs regimes and customs clearance; clarify the legal status of participants moving; proposals to improve legislation aimed at regulating the movement of goods through the customs border of Ukraine. Paper main body. One of the key places in moving goods through the customs border of Ukraine belongs customs regulations and customs clearance. Customs regimes established exclusively by the Customs Code. With customs regimes carried out state influence on the development of foreign economic relations. A component of the customs regime reflects the customs policy. The current Customs Code of Ukraine (Art. 70) found that in order to apply the law of Ukraine on Civil customs introduced customs regimes: 1) imports (release for free circulation); 2) re-import; 3) exports (final export); 4) re-export; 5) transit; 6) the temporary admission; 7) temporary export; 8) customs warehouse; 9) free customs zone; 10) free trade; 11) inward processing; 12) processing outside the customs territory; 13) destruction or destruction; 14) failure to state. Custom regime has its own internal structure that is revealed through the contents that is provided requirements and restrictions. Under the terms of the customs regime understood the circumstances that lead to the possibility of room under it for goods and vehicles, restrictions - direct or indirect prohibition to carry with them certain actions and requirements - actions are related to the implementation feasibility of completing the customs regime When moving goods through the customs border of Ukraine is determined by its country of origin. This information is needed to use taxation and non-tariff measures. Under the country of origin of goods is the country in which the goods were fully produced or subjected to sufficient processing in accordance with the criteria set out in MK Ukraine. Due to the existence of differential customs duties (depending on the country of origin) customs tariff is an effective tool in foreign relations. Country of origin of goods is one of the main elements of the regulation of trade flows between countries is essential in the implementation of foreign trade agreements Conclusions of the research. Moving goods through the customs border of Ukraine is the main location, which is based customs. It brings together in a single unit all provisions of the Customs Code. Its components, especially, are the customs regimes, the customs clearance, the customs control, the customs formalities and the risk management. As for components that were considered in this study, it is possible to recognize the following. Customs regimes are the most voluminous institutes of the customs law. Through cross-border, economic operators elect customs regime provided for by the customs legislation and implement its clearance in accordance with established procedures. The choice depends on the particular administrative or fiscal prescription. The features are purpose of moving, origin (Ukrainian or foreign) status of the goods after customs clearance, payment of customs duties and some other features. By approving features and procedure for customs clearance, the legislator establishes rules for movement of goods through the customs border of Ukraine. These rules are defined conducted customs policy. ; Раскрыто содержание и структуру перемещения товаров через таможенную границу Украины. Обращено внимание на такие составляющие, как таможенные режимы, таможенное оформление, определение таможенной стоимости и страны происхождения товара. ; Розкрито зміст і структуру переміщення товарів через митний кордон України. Основну увагу сконцентровано на таких складових, як митні режими, оформлення, визначення митної вартості та країни походження товару
Problem setting. The order of cross-border goods and vehicles for commercial use is the basis of the state customs. As a result of the movement of goods in foreign economic entities is subject to certain subjective rights and legal responsibilities. A person who carries out the movement, to pay taxes and fees, return the product for a certain period unchanged (the temporary removal) to keep the goods in a particular state (customs warehouse regime) to carry the goods on certain route (transit mode). There is also entitled to recover VAT on the free use of the goods (in Ukraine or abroad), change the customs regime free of import and export and so on. Transported goods are not the same status, heterogeneity, specific features. They are moving from the point of view of customs law, an object owned by a specific subject, with the customs value. In many cases, their signs are installed by specialized laws of the various areas of law. Bans and restrictions on the movement established a wide range of laws and regulations (depending on the type of goods subject movement, customs regulations, means and transportation). The list of goods allowed to move, does not exist. Similarly, there is no single list of goods prohibited by the customs. Recent research and publications analysis. The issue of moving goods through the customs border of Ukraine are still scarcely explored and controversial legal science in general and in particular customs law. Of course, the movement of goods and its components to some extent, been the subject of distribution was the same theoretical studies in the works B.M. Habrichidze, A.V . Grebelnyka, E.V . Dodina, S.V. Kivalova, O.M. Kozyrina, B.A. Kormicha, A.V . Mazura, V. Naumenko, P.V . Pashka, V.V. Prokopenka, D.V. Pryimachenka, K.K. Sandrovskoho, S.S. Tereshchenka, D.S. Tsalinoyi and others. Review of scientific works leads to the conclusion that despite the obvious signs of apparent legislative wording in this area there is still a lack of understanding of many aspects and features of exercise and movement. Positive perception of Ukraine international legal doctrine in customs led establishment of new approaches, some of which are reflected in the Customs Code of 2012 thus moving goods in a transboundary movement requires further thorough research relevant customs and legal regulation. Paper objective. The purpose of the article is to analyze normative legal acts and scientific literature to identify the main components of the movement of goods - customs regimes and customs clearance. In accordance with the designated purpose of the following objectives: analysis of the normative acts that regulate application of customs regimes and customs clearance; clarify the legal status of participants moving; proposals to improve legislation aimed at regulating the movement of goods through the customs border of Ukraine. Paper main body. One of the key places in moving goods through the customs border of Ukraine belongs customs regulations and customs clearance. Customs regimes established exclusively by the Customs Code. With customs regimes carried out state influence on the development of foreign economic relations. A component of the customs regime reflects the customs policy. The current Customs Code of Ukraine (Art. 70) found that in order to apply the law of Ukraine on Civil customs introduced customs regimes: 1) imports (release for free circulation); 2) re-import; 3) exports (final export); 4) re-export; 5) transit; 6) the temporary admission; 7) temporary export; 8) customs warehouse; 9) free customs zone; 10) free trade; 11) inward processing; 12) processing outside the customs territory; 13) destruction or destruction; 14) failure to state. Custom regime has its own internal structure that is revealed through the contents that is provided requirements and restrictions. Under the terms of the customs regime understood the circumstances that lead to the possibility of room under it for goods and vehicles, restrictions - direct or indirect prohibition to carry with them certain actions and requirements - actions are related to the implementation feasibility of completing the customs regime When moving goods through the customs border of Ukraine is determined by its country of origin. This information is needed to use taxation and non-tariff measures. Under the country of origin of goods is the country in which the goods were fully produced or subjected to sufficient processing in accordance with the criteria set out in MK Ukraine. Due to the existence of differential customs duties (depending on the country of origin) customs tariff is an effective tool in foreign relations. Country of origin of goods is one of the main elements of the regulation of trade flows between countries is essential in the implementation of foreign trade agreements Conclusions of the research. Moving goods through the customs border of Ukraine is the main location, which is based customs. It brings together in a single unit all provisions of the Customs Code. Its components, especially, are the customs regimes, the customs clearance, the customs control, the customs formalities and the risk management. As for components that were considered in this study, it is possible to recognize the following. Customs regimes are the most voluminous institutes of the customs law. Through cross-border, economic operators elect customs regime provided for by the customs legislation and implement its clearance in accordance with established procedures. The choice depends on the particular administrative or fiscal prescription. The features are purpose of moving, origin (Ukrainian or foreign) status of the goods after customs clearance, payment of customs duties and some other features. By approving features and procedure for customs clearance, the legislator establishes rules for movement of goods through the customs border of Ukraine. These rules are defined conducted customs policy. ; Раскрыто содержание и структуру перемещения товаров через таможенную границу Украины. Обращено внимание на такие составляющие, как таможенные режимы, таможенное оформление, определение таможенной стоимости и страны происхождения товара. ; Розкрито зміст і структуру переміщення товарів через митний кордон України. Основну увагу сконцентровано на таких складових, як митні режими, оформлення, визначення митної вартості та країни походження товару
Problem setting. The order of cross-border goods and vehicles for commercial use is the basis of the state customs. As a result of the movement of goods in foreign economic entities is subject to certain subjective rights and legal responsibilities. A person who carries out the movement, to pay taxes and fees, return the product for a certain period unchanged (the temporary removal) to keep the goods in a particular state (customs warehouse regime) to carry the goods on certain route (transit mode). There is also entitled to recover VAT on the free use of the goods (in Ukraine or abroad), change the customs regime free of import and export and so on. Transported goods are not the same status, heterogeneity, specific features. They are moving from the point of view of customs law, an object owned by a specific subject, with the customs value. In many cases, their signs are installed by specialized laws of the various areas of law. Bans and restrictions on the movement established a wide range of laws and regulations (depending on the type of goods subject movement, customs regulations, means and transportation). The list of goods allowed to move, does not exist. Similarly, there is no single list of goods prohibited by the customs. Recent research and publications analysis. The issue of moving goods through the customs border of Ukraine are still scarcely explored and controversial legal science in general and in particular customs law. Of course, the movement of goods and its components to some extent, been the subject of distribution was the same theoretical studies in the works B.M. Habrichidze, A.V . Grebelnyka, E.V . Dodina, S.V. Kivalova, O.M. Kozyrina, B.A. Kormicha, A.V . Mazura, V. Naumenko, P.V . Pashka, V.V. Prokopenka, D.V. Pryimachenka, K.K. Sandrovskoho, S.S. Tereshchenka, D.S. Tsalinoyi and others. Review of scientific works leads to the conclusion that despite the obvious signs of apparent legislative wording in this area there is still a lack of understanding of many aspects and features of exercise and movement. Positive perception of Ukraine international legal doctrine in customs led establishment of new approaches, some of which are reflected in the Customs Code of 2012 thus moving goods in a transboundary movement requires further thorough research relevant customs and legal regulation. Paper objective. The purpose of the article is to analyze normative legal acts and scientific literature to identify the main components of the movement of goods - customs regimes and customs clearance. In accordance with the designated purpose of the following objectives: analysis of the normative acts that regulate application of customs regimes and customs clearance; clarify the legal status of participants moving; proposals to improve legislation aimed at regulating the movement of goods through the customs border of Ukraine. Paper main body. One of the key places in moving goods through the customs border of Ukraine belongs customs regulations and customs clearance. Customs regimes established exclusively by the Customs Code. With customs regimes carried out state influence on the development of foreign economic relations. A component of the customs regime reflects the customs policy. The current Customs Code of Ukraine (Art. 70) found that in order to apply the law of Ukraine on Civil customs introduced customs regimes: 1) imports (release for free circulation); 2) re-import; 3) exports (final export); 4) re-export; 5) transit; 6) the temporary admission; 7) temporary export; 8) customs warehouse; 9) free customs zone; 10) free trade; 11) inward processing; 12) processing outside the customs territory; 13) destruction or destruction; 14) failure to state. Custom regime has its own internal structure that is revealed through the contents that is provided requirements and restrictions. Under the terms of the customs regime understood the circumstances that lead to the possibility of room under it for goods and vehicles, restrictions - direct or indirect prohibition to carry with them certain actions and requirements - actions are related to the implementation feasibility of completing the customs regime When moving goods through the customs border of Ukraine is determined by its country of origin. This information is needed to use taxation and non-tariff measures. Under the country of origin of goods is the country in which the goods were fully produced or subjected to sufficient processing in accordance with the criteria set out in MK Ukraine. Due to the existence of differential customs duties (depending on the country of origin) customs tariff is an effective tool in foreign relations. Country of origin of goods is one of the main elements of the regulation of trade flows between countries is essential in the implementation of foreign trade agreements Conclusions of the research. Moving goods through the customs border of Ukraine is the main location, which is based customs. It brings together in a single unit all provisions of the Customs Code. Its components, especially, are the customs regimes, the customs clearance, the customs control, the customs formalities and the risk management. As for components that were considered in this study, it is possible to recognize the following. Customs regimes are the most voluminous institutes of the customs law. Through cross-border, economic operators elect customs regime provided for by the customs legislation and implement its clearance in accordance with established procedures. The choice depends on the particular administrative or fiscal prescription. The features are purpose of moving, origin (Ukrainian or foreign) status of the goods after customs clearance, payment of customs duties and some other features. By approving features and procedure for customs clearance, the legislator establishes rules for movement of goods through the customs border of Ukraine. These rules are defined conducted customs policy. ; Раскрыто содержание и структуру перемещения товаров через таможенную границу Украины. Обращено внимание на такие составляющие, как таможенные режимы, таможенное оформление, определение таможенной стоимости и страны происхождения товара. ; Розкрито зміст і структуру переміщення товарів через митний кордон України. Основну увагу сконцентровано на таких складових, як митні режими, оформлення, визначення митної вартості та країни походження товару
Today, the productivity of crop production in most farms is much lower in comparison with medium and large enterprises. The main reason for this is the unsatisfactory condition of the material and technical base of farms, the difficulty of access to advanced technologies, the insufficient use of plant protection products, fertilizers, as well as highly productive varieties of seeds, which is primarily due to the constant shortage of own working capital and limited access to credit resources, and in conjunction with this, farming requires significant state support.The purpose of the article is to analyze and identify the main problems of state support of farms in Ukraine.For scientific solution of the tasks set in the work, the following methods were used: the method of comparative analysis - in assessing the expenditures of the state budget and support programs for farms; abstract-logical method - in determining the main problems of state support for farmers in Ukraine.The article analyzes the main directions and problems of state support of farms in Ukraine.State support of farmers in Ukraine from 2018 is carried out in accordance with the CMU resolution from 07.02.2018, #106 in the following areas:- compensation of the cost of seeds;- compensation of the cost of agricultural machinery;- cheaper loans;- compensation of expenses related to the provision of agricultural advisory services.State support can get farmers who own and use no more than 500 hectares of agricultural land and the net income (revenues) from sales of products (goods and services), of which for the last year does not exceed UAH 15 million. UAH.Grants will not receive the following farms:- in respect of which a bankruptcy case has been instituted;- who have been declared bankrupt;- which are in the stage of liquidation;- have arrears overdue for more than 6 months to the state and local budgets (including regional and local programs), PFCs and social insurance funds;- who did not carry out economic activity during the three preceding years (except newly created);- for which facts of illegal receipt and / or not purposeful use of budget funds are detected.The first type of state support involves partial compensation of the value of seeds, purchased in the seed industry, namely - agricultural plants seed of domestic selection, which is basic categories and certified.Under this program the state compensates the farmer 80% of the value of seeds without VAT, but not more than 30 thousand UAH. for one farm.The second type of support was introduced in 2017, in accordance with the Resolution of the Cabinet of Ministers of Ukraine dated 01.03.2017, #130. It is related to the compensation of the cost of agricultural machinery.State assistance in this area is to partially compensate agricultural producers the cost of purchased agricultural machinery and equipment of domestic production.Farms under this program will receive compensation of 40% of agricultural machinery, while the share of agricultural production during the previous 12 months, to the farms must equal or exceed 75% of the production of goods.The purpose of this program is to support not agricultural enterprises but producers of agricultural machinery, as domestic technology is less effective than foreign and agrarian enterprises choose the last, that's why this program is ineffective.The third area of state provision is provided by partial compensation of interest rates on borrowed local currency loans to state-owned bankCompensate interest accrued and paid in the current year at the amount of 1.5 discount rates of the NBU, but not higher than the amount stipulated by the loan agreement, reduced by 1 percentage point.Compensation is subject to interest rates on a loan borrowed:- up to one year, in volume not more than 500 thousand UAH, to cover production costs;- up to three years, in volume not more than 9 mln. UAH, for the purchase of fixed assets of agricultural production, realization of expenses for construction and reconstruction of agricultural objects of agricultural purpose.The fourth type of state support involves partial compensation of expenses for agricultural advisory services related to the provision of advisory services in specified areas.Compensation costs at the amount of 90% of the cost, but not more than 10 thousand UAH.The main problems of state support for farms in Ukraine are:- low level of knowledge of farms about the possibilities of obtaining state support;- complicated procedural mechanism, receiving state support;- uncertainty about the timing of receiving state aid;- manual management of allocated funds;- insufficient funding for government programs. ; На сьогодні врожайність продукції рослинництва в переважній більшості фермерських господарств є значно нижчою, порівняно із середніми та великими підприємствами. Основною причиною цього є набагато гірший стан матеріально-технічної бази фермерських господарств, складність доступу до передових технологій, недостатнє використання засобів захисту рослин, добрив, а також високоврожайних сортів насіння, що пов'язано насамперед з постійним браком власних обігових коштів та обмеженим доступом до кредитних ресурсів, а тому фермерські господарства потребують значної державної підтримки.Метою статті є аналіз та виявлення основних проблем державної підтримки фермерських господарств в Україні. Для наукового вирішення поставлених у роботі завдань було використано: метод порівняльного аналізу – при оцінці видатків державного бюджету та програм підтримки фермерських господарств; абстрактно-логічний метод – при визначенні основних проблем державної підтримки фермерів в Україні.Проаналізовано основні напрями та проблеми державної підтримки фермерських господарств в Україні.Ключові слова: фермерські господарства, державна підтримка, програми державної підтримки, дотації
La cátedra Jean Monnet es una cátedra universitaria otorgada por la Comisión Europea en el marco de su plan de acción. Tienen como objetivo reforzar la docencia y la investigación sobre la integración europea en las universidades, tanto de los Estados miembros como de terceros países. Su nombre hace honor a quien fuera un político francés que, como asesor de Robert Schuman, contribuyó decisivamente a poner los cimientos de las entonces Comunidades Europeas. -- La primera etapa de esta publicación concluyó en el año 2018, comenzó una segunda época en el año 2019 con el nombre Revista "Integración Regional y Derechos Humanos". Apéndice jurisprudencial
Despite the fact that Mexico has achieved macroeconomic stability after the financial crisis in 1995, it has failed to generate sustained high economic growth rates and to substantially reduce poverty and income inequality. Oportunidades ( Opportunities ), Mexico's conditional cash transfer program, one of the three main pillars of the social development policy, has proven to be an insufficient tool for poverty reduction in a low and uneven economic growth phase and in the presence of informality. This research reviews Oportunidades ' impact on education, health, and nutrition of household beneficiaries and it is aimed at assessing the opportunity cost of financing Oportunidades in the context of the regional setting of Chiapas. Pro-growth and pro-poor tax structures are also explored to finance alternative strategies to reduce poverty and enhance rural development and inclusive growth. An applied Computable General Equilibrium Model in a bottom-up approach in GAMS is used. This study finds that the opportunity cost of financing Oportunidades is given by the forgone investments in the agricultural, construction, and manufacturing sectors. A 20%, 10%, and 5% increase in fixed investment in agriculture, construction, and manufacturing, respectively, accompanied by distributional changes in Oportunidades and other social transfers, pro-poor direct tax rate changes and a higher VAT rate, may notably enhance real GDP growth by 6%. This combination of policies may also reduce informality, may ensure formal labor income growth increases more than capital income, and may generate pro-poor growth, in relative and absolute terms, as total income of poor households grows above that of the rich, and may reduce poverty and income inequality. These policy measures cause poverty, measured by the Poverty Gap Index, to fall by 31%, i.e . from 0.31 to 0.21, and create a fiscal and investment flow that may induce a process of structural transformation and rural change. This process might take place if such investments are carried out to cope with poverty traps such as missing and imperfect markets and lack of public goods. Moreover, the growth elasticity of poverty shows that for every one-percentage increase in GDP, poverty declines by 2.92% on average. In the context of this policy set, ceteris paribus , the time needed to exit poverty, that is, the average time for the poorest to reach the poverty line, is 10 years. On the other hand, a redistribution of Oportunidades and other non-conditional social transfers, in a budget-neutral manner, may also contribute to reduce poverty and income inequality. Such redistribution can be done by either extending the program's scope or by raising the amount of cash to be transferred by household. The latter might allow households to cope with liquidity constraints and save a larger share of income to invest in farming assets or other productive activities, leading them to break the intergenerational transmission of poverty. Likewise, a link between Oportunidades and the formal labor market established by implementing active labor market policies, such as apprenticeships, might entice poorer workers to acquire and/or improve their skills with the aim of earning higher wages and increasing their net disposable income, which would eventually allow them to escape from poverty. Finally, a second-best strategy for inclusive growth and poverty reduction is given by a policy set composed of a 5% increase in fixed investment in construction combined with higher government consumption expenditure in agriculture, construction, and social services such as education and health, along with a 10% cut in public administration. This combination of policies fosters GDP by 4%. Furthermore, informality declines in all economic activities, with the exception of construction, educational and health services, and the total household income of the poorest grows much more than that of quintile 5. Total household income in quintile 1 rises by 10% while that in quintile 5, by 2%. As a result, poverty falls by 14% and the growth elasticity of poverty shows that for every one-percentage change in GDP, poverty goes down by 1.62%. In this context, the time required to exit poverty of households in quintile 1 is 27 years, assuming a sustained growth in real GDP per capita of 1.6%. Finally, this study shows that the withdrawal of O portunidades, ceteris paribus , may have a significant negative impact on the poor. ; Obwohl Mexiko nach der Finanzkrise 1995 wieder makroökonomische Stabilität erreicht hat, ist es nicht gelungen, stabile hohe ökonomische Wachstumsraten zu generieren und die Armut und Einkommensungleichheit substantiell zu reduzieren. Oportunidades ('Möglichkeiten'), Mexiko's Programm, das Geldauszahlungen an bestimmte Bedingungen knüpft (conditional cash transfer), ist eine der drei Säulen der sozialen Entwicklungspolitik. Allerdings hat sich das Programm in einem Umfeld ungleichen ökonomischen Wachstums und der Informalität als unzureichendes Instrument zur Armutsreduzierung erwiesen. Die vorgelegte Forschungsarbeit analysiert die Auswirkungen von Oportunidades auf Bildung, Gesundheit und Ernährung von Empfängerhaushalten und misst die Opportunitätskosten der Programmfinanzierung im Kontext des Regionalstaates Chiapas. Zudem werden Strukturen des Steuersystems, die Wachstum und Armen besonders zugute kommen, als alternative Möglichkeiten zur Finanzierung von Strategien zur Armutsreduzierung und Beschleunigung ländlicher Entwicklung und inklusiven Wachstums untersucht. Hierfür wird ein angewandtes berechenbares allgemeines Gleichgewichtsmodell (Computable General Equilibrium Model) in einem bottom-up Ansatz in GAMS genutzt. Die Studie kommt zu dem Ergebnis, dass die Opportunitätskosten der Finanzierung von Oportunidades durch die entgangenen Investitionen in der Landwirtschaft, im Bau- und im produzierenden Gewerbe entstehen. Ein Anstieg der fixen Investitionen in der Landwirtschaft um 20%, 10% im Baugewerbe und 5% im produzierenden Gewerbe, zusammen mit Änderungen in der Verteilung von Oportunidades und anderen sozialen Leistungen, direkten steuerlichen Änderungen zugunsten der Armen und einer höheren Mehrwehrtsteuer könnten das reale Wachstum des Bruttoinlandsprodukts (BIP) um 6% erhöhen. Die Kombination dieser Maßnahmen könnte zudem die Informalität reduzieren, formales Arbeitseinkommen mehr als Kapitaleinkommen erhöhen und Wachstum zugunsten der Armen generieren, sowohl relativ als auch absolut, da das gesamte Haushaltseinkommen armer Haushalte stärker ansteigen würde als das reicher Haushalte. So könnten Armut und Einkommensungleichheit gemessen am Poverty Gap Index um 31%, also von 0,31 zu 0,21, reduziert werden und einen Investitionsfluss kreieren, der einen Prozess der strukturellen Transformation und des ländlichen Wandels auslösen könnte. Diese Prozesse können stattfinden, wenn Investitionen gezielt Armutsfallen wie fehlende und imperfekte Märkte sowie fehlende öffentliche Güter angehen. Zudem zeigt die Elastizität der Armutsreduzierung, dass jedes Prozent Anstieg des BIPs im Durchschnitt zur einer Reduzierung von Armut um 2,92% führt. Nach derzeitigem Stand würde die Zeitspanne, die benötigt wird, um Armut komplett zu beseitigen, ceteris paribus 10 Jahre betragen. Andererseits könnte eine kostenneutrale Umschichtung von Oportunidades und anderen bedingungslosen sozialen Transfers auch zur Reduzierung von Armut und Einkommensungleichheit beitragen. Solche eine Umschichtung könnte entweder durch die Ausweitung des Programms oder durch eine Erhöhung des Geldbetrages, den die Empfänger erhalten, erreicht werden. Letzeres könnte Haushalten auch ermöglichen, Liquiditätsengpässe zu umgehen und einen höheren Anteil des Einkommens zu sparen und in produktive Aktivitäten zu investieren, was wiederum zu einem Bruch der intergenerationellen Weitergabe von Armut führen könnte. Ebenso könnte eine Verbindung zwischen Oportunidades und dem formellen Arbeitsmarkt, armen Arbeitern helfen, Fähigkeiten zu erwerben oder zu erweitern, um so höhere Löhne zu erhalten und das verfügbare Einkommen zu erhöhen. Solche eine Verbindung kann durch aktive Arbeitsmarktpolitik, wie z.B. der Schaffung von Ausbildungsplätzen, hergestellt werden. Außerdem könnte eine Erhöhung der fixen Investitionen in das Baugewerbe um 5% kombiniert mit höheren Konsumausgaben der Regierung in der Landwirtschaft, dem Baugewerbe und sozialen Dienstleistungen wie Bildung und Gesundheit, sowie eine Reduzierung der öffentlichen Verwaltung um 10% eine second-best Strategie sein. Diese Kombination von Maßnahmen würde das BIP um 4% erhöhen. Außerdem würd dies eine Reduzierung der Informalität in allen ökonomischen Aktivitäten bedeuten – mit der Ausnahme des Baugewerbes, Bildung und Gesundheitsdienstleistungen – was das Haushaltseinkommen der Ärmsten um 2% mehr steigern würde als das des reichsten Quintils. Infolgedessen würde die Armut um 14% zurückgehen. Die Wachstumselastizität der Armut zeigt, dass für jedes Prozent Wirtschaftswachstum die Armut um 1,62% sinkt. Vor diesem Hintergrund würde die benötigte Zeit, um Armut im ärmsten Quintil zu beseitigen, 27 Jahre betragen, wenn ein kontinuierliches pro-Kopf Wirtschaftswachstum von 1.6% angenommen wird. Schließlich kommt die Studie zu dem Ergenis, dass eine Abschaffung von Oportunidades, ceteris paribus , signifikante negative Konsequenzen für die Armen hätte.
