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Financial stability appears more and more often in discussions of money and capital market analysis, the financial banking system and financial education in Eastern EU countries. The uncertainty hanging over the national economy due to the war on the eastern border, as well as the increase in the total debt of the country as a result of the state budget imbalances influenced by the increases in budget expenditures, the energy crisis, poor financial education and the increase in the inflation rate are only part of the causes. which periodically creates problems for the monetary authority regarding the financial stability of Romania. Financial stability and price stability are two sides of the same coin. We must always consider both sides. In this sense, the statistical information provided by the banking financial system has an important role in the analysis of financial stability and price stability. [ABSTRACT FROM AUTHOR]

The article focuses on recent developments in New York State's healthcare industry, including a new process for reporting "material transactions" by healthcare entities to the Department of Health. It mentions the law's ambiguous language raises questions about whether dental practice entities will be affected, but certain exceptions, such as "de minimis" transactions, might exclude many private dental practice transactions from reporting requirements.

EU policies aim to overcome these barriers which affect rural areas and which must in most cases lead to a change in the status of disadvantaged regions. Therefore, the cohesion of the EU area, of all regions / areas is included in Community policies, environmental policy and climate change, as it is known that rural areas are extremely vulnerable to a number of negative and less controllable factors, namely: climate, birth rate, level of education, state of health, poor general infrastructure (supply of electricity and heat, sewerage, transport infrastructure, etc.). To this end, the European Agricultural Fund for Rural Development (EAFRD) is intended to support the EU's strategy by funding specific programs in the Member States. For efficiency, any investment program is developed by the European Commission in partnership with each Member State, pursuing the specific objectives of the rural development policy adopted by the Council. It should be noted that each program includes a set of strategic priorities related to those set at national level. The article analyzes the European Agricultural Fund for Rural Development and makes comparisons between Member States on budget allocation and absorption. [ABSTRACT FROM AUTHOR]

Tourism is an extremely important economic sector for the Republic of Croatia and an important component of certain economic and social activities, such as transport and business of travel agencies, trade, catering, agriculture, and numerous service activities. Many Croatian citizens are directly, indirectly, or partially employed in the said sectors. Many depend on it - from individuals, through various business entities and tourist destinations, to the state itself which generates almost 20 percent of the annual state budget revenue from tourism. Given the multilevel and multifunctional importance of tourism, it is important to research how it is organized for emergencies that can cause significant disruptions in the operation and revenue generation. The goal of this paper is to analyze how and how successfully the tourism sector coped with the COVID-19 pandemic and the resulting crisis, what crisis management mechanisms were developed and how they were used during 2020. [ABSTRACT FROM AUTHOR]

Value added tax is an indirect tax, calculated on value added tax incurred by taxable persons registered for VAT purposes and borne by final consumers. At the end of each month, the deductible tax is offset by the tax collected. If the deductible tax is higher than the collected tax, the tax to be recovered from the state budget results. The VAT is regularized through the tax return, which is submitted monthly or quarterly. Taxable persons who register a tax to be recovered may request a refund. If the fiscal risk is low, the VAT Refund Decision is issued; for medium fiscal risk, the documentary analysis is performed, and for high fiscal risk, the refund is made after the fiscal inspection. A temporary procedure is in place for the COVID-19 pandemic. Thus, the returns with negative amounts of VAT with the option of reimbursement are settled with subsequent control. [ABSTRACT FROM AUTHOR]

Copyright of Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The authors analyzed the market of cryptocurrency goods, considered the essence of cryptocurrency and proposed the definition of their legal status, studied the experience of some jurisdictions regarding the possibilities and threats of the use and regulation of cryptocurrency. In the process of analyzing the experience of regulating cryptocurrency, we have found similar and distinctive features in some jurisdictions. First, each country, in view of the great potential of the blockchain technology, is trying in one way or another to create a favorable climate for its development. Secondly, the use of cryptocurrency goods is rapidly developing, and their impact on economic processes, both at the international and national levels is increasing, while states are faced with the problem of adapting their tax legislation to the current challenges of the digital economy, since the definition of the status of cryptocurrency does not directly lead to lack of funds to the state budget from operations with these assets. Thirdly, today there are more than 2,000 cryptocurrency is traded through various trading platforms - stock exchanges and can be used to launder proceeds from crime. Thus, it is necessary to develop common standards for the regulation of cryptocurrency and the requirements for such crypto exchange counterparts, through the licensing of operations with cryptocurrencies. At the same time, the important question is what government bodies should exercise such control. [ABSTRACT FROM AUTHOR]

This paper focuses on national support for export and examines whether, following the OECD arrangement, long-term financial sustainability is assured without sustained fiscal help. Rules on permitted state support in this area are stated by the OECD Consensus, which is meant to guarantee a level playing field for all exporters, to encourage competition among exporters based on the quality and prices of goods, and at the same time, not distort the free market. The main objective is that every export credit agency (ECA) should be self-sustainable with no need for state subsidies. However, this may not be achieved. This research proves inadequacy of minimum premium rates (MPR) due to insured interest. This issue arises mainly from the application of MPRs to the principal value of the insured loan with no correspondence to the insured interest amount. As many ECAs are publicly owned, all systematic losses must be covered by state budgets, which is against OECD agreements and is not allowed. [ABSTRACT FROM AUTHOR]

Copyright of Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ljetopis Socijalnog Rada / Annual of Social Work is the property of Pravni Fakultet Sveucilista u Zagrebu, Studijski Centar Socijalnog Rada and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Collected Papers of the Faculty of Law in Split / Zbornik Radova Pravnog Fakulteta u Splitu is the property of Split Faculty of Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article, a tribute to Pierre Llau, specialist in public finance, presents, from all his works, his contribution to the development of this line of research. His publications concern both the field of public economics and that of public financial economics. He shows the important role played by the state (government), both non-financial agent and financial agent, in the functioning of the economy. In particular, he nuances the requirement of a balanced budget dear to neoclassicals and insists on the role of the public financing system, a component of the system of financing the economy. [ABSTRACT FROM AUTHOR]

Copyright of Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Romanian Case Law Review / Revista Română de Jurisprudenţă is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Gambling is an income-generating activity for all participants. Given their dangerous nature, especially for children and young people who may become addicted to gambling, the state has established by law an exclusive monopoly on monitoring these activities, creating the National Gambling Office (ONJN) as a specialized body of the central public administration, with legal personality, subordinated to the Romanian Government. The activity of ONJN is financed from the state budget, but within it operates the Supervisory Committee which has its own budget that is fed exclusively by the annual contributions of the organizers of gambling. Furthermore, the gambling organizers also owe the fees for authorizing the right to exploit gambling, which is paid to the state budget. In order to cover the risk of non-payment of obligations towards the general consolidated budget, gambling organizers or economic operators authorized to exercise technical control, monitoring and supervision for gambling are required to set up a guarantee fund which is set up in favor of the competent territorial tax authority. Last but not least, gambling participants owe to the state budget taxes on gambling revenues. All the imperative and express legal provisions analyzed in this paper represent as many arguments to state that all the receivables resulting from gambling, regardless of whether they are organizers or players, being due to the general consolidated budget, are subject to the provisions of the Fiscal Procedure Code, in terms of the legal regime applicable to the process of collecting them, as well as the provisions of Law 241/2005 for preventing and combating tax evasion, in terms of sanctioning possible deviations from legal obligations representing tax evasion in order to reduce or eliminate amounts due to the public budgets of the state. [ABSTRACT FROM AUTHOR]

The article assesses the state of oversight of the budget and expenditure of the South African civilian intelligence services (now called the State Security Agency). The roles of various structures, including the National Treasury, the Executive, the Joint Standing Committee on Intelligence (JSCI) and the Auditor-General, during the period 1995 to 2014, are examined. The article argues that whilst the system of financial oversight has strengths, there are systemic weaknesses which have resulted in uneven levels of financial accountability over the years. The article therefore proposes that measures to strengthen the system of oversight are needed to improve financial accountability. These include reforming the relevant legislation and providing more robust powers to the oversight actors. [ABSTRACT FROM AUTHOR]

The present work features a study that aims to be as complex and complete as possible regarding the legal regime devoted to excise duties through the Romanian legislation. For this purpose, the first part of the work contains fundamental conceptual specifications regarding excise duties, as well as a series of theoretical explanations regarding the circumstances in which these indirect taxes operate, taxes that are particularly important for the provision of funds to the state budget of Romania. The second part of the work contains a detailed presentation of the most important categories of excise goods, for the last part of the work to include references to the categories of subjects and products exempt from the payment of excise duties, or for which the legislator granted the benefit of the refund, as well as the circumstances in which they operate. In the next issue of the journal we will continue the study regarding excise duties with the presentation of the warehousing regimes conceived and instituted by the Romanian legislator, in accordance with the existing European privisions in this matter. [ABSTRACT FROM AUTHOR]

This paper provides the implementation process of the participatory budgeting model showing that it increased public participation in the process of public decision making, increased local tax revenues collection, channeled larger fractions of public budgets to services stated as top priorities by citizens, and increased satisfaction levels with public services. This study describes the conceptual framework, key building blocks and the partecipatory budgeting cycle as it was implemented in Albania especially in Municipality of Korca. The aim of this process is to strength the community participation and civil society in governance through their engagement at all stages of the budget cycle. [ABSTRACT FROM AUTHOR]

The treatment of banking services as VAT exempted is a dominant model and common practice among EU member countries mainly due to the technical difficulties of calculating value added and applying the general credit -- invoice method of VAT taxation. Not charging VAT on banking sector results in overtaxation of business customers and undertaxation of final consumers, and creates serious distortions in the economy. With this study and empirical assessment made, we seek to address some of the problems that have not been solved so far and to contribute, at least to a certain degree, to the ongoing academic debate on whether financial services need and should stay VAT exempt. By using a modified mobile-ratio method the current paper explores and assesses economic effects of including banking sector in the range of VAT taxable supplies. To identify the potential gains and losses that could have been generated under a hypothetical case of applying VAT to banking services in Bulgaria we provide a quantitative estimate for the period 2008 through 2016 at two separate levels: (1) banking system, and (2) business consumers of banking services. Finally, we estimate the volume of revenue that could has been accumulated to the State budget during the period under review if banking services were subject to VAT. [ABSTRACT FROM AUTHOR]

The article includes an analysis of the revenues collected from the value added tax to the state budget both in Romania and in the other EU Member States. Regarding the objective of this paper is to highlight the role of the revenues from the tax on the value added in the constitution of the state budget for the period 2010-2018 for Romania and for the period 2010-2016 for the European Union. The results of the analysis regarding the weight of the value added tax in the tax revenues at the level of the state budget in Romania for the period 2010-2018 show that more than 70% of the indirect taxes are constituted from the value added tax revenues. At European Union level, the value added tax rate on average tax revenue is 18%, but as it results from the content of the work at the level of 2016 in Croatia, 34.3% of the tax rate is the added value in revenues, well above the EU average, followed by Bulgaria (31.7%) and Cyprus (27.3%). [ABSTRACT FROM AUTHOR]

The article presents the discussion on State Budget for 2021-2022 proving to be the highlight of the year's session for NYSDA. Topics include proposing across-the-board one percent reductions in Medicaid reimbursements including all dental services; and effectively eliminating the maxillofacial area from dentistry and limit dentists to the teeth and mouth.

The article focuses on the budget issues in Oklahoma with inadequately funding public school systems which has led to superintendents making financial decisions that affect not just students and teachers. It mentions protect students in state-sponsored education systems and procedural safeguards should be put in place to guarantee each student a basic adequate education. It also mentions minimal spending levels standard as guaranteed by the Oklahoma State Constitution.

In this paper we present our considerations about metadata and ontology application for raising the quality of pertinent information resources retrieval. Main aspects of ontology formation are discussed and the outcome fragment is presented. [ABSTRACT FROM AUTHOR]