Academic literature on the topic 'Parafiscal policy'

The inequality between the regional incomes in a nation with a developed fiscal and parafiscal regime including social security will be equilibrated automatically by transfer payments from the richer to the poorer regions. The automatic system is not a guaranty for success. Internationally a project oriented system of the international organizations is known instead of an automatic system but the final goal is not always very clear. Multiple Objectives Optimization looks more robust to obtain regional and international development. Moreover a system of transfer payments is not sufficient to measure the well being of a regional population. In the well‐being economy, each individual would have to feel good concerning material wealth, health, education, all kind of security and concerning the environment. With other words, multiple objectives have to be fulfilled. However, these different multiple objectives are expressed in different units. Weights are most of the time used to equalize these different units. Introduction of weights means introduction of subjectivity. In order to avoid this dilemma, the internal mechanical solution of a ratio system, producing dimensionless numbers, is preferred: MOORA. In addition, this outcome creates the opportunity to use an additional non‐subjective reference point theory. The choice and importance of the objectives is also non‐subjective if all stakeholders involved come to an agreement. This theory is applied on the different counties of Lithuania. At that moment it is no more only a question of redistribution of income but also of a national policy of new constructions, of tourism development, of pollution abatement and of energy renewables, after the European Commission “related to the promotion of local employment”. Santrauka Nelygybė tarp skirtingų regionų pajamų išlyginama remiant skurdesnius regionus, t. y. dali turtingesnių regionų pajamų pervedant skurdesniems. Tačiau tokia sistema nėra sėkmės garantas, be to, ji nepajėgi įvertinti regiono gyventojų geroves. Plačiai žinoma tikslinės paramos sistema, kurią taiko tarptautines organizacijos, tačiau jos galutiniai rezultatai ne visada būna akivaizdūs. Esant gerovės ekonomikai, kiekvienas individas turėtų būti patenkintas materialine gerove, sveikatos apsauga, švietimu, saugumu bei aplinkosauga. Kitaip tariant, turi būti išpildyti daugelis siekių. Tačiau šie skirtingi siekiai išreiškiami skirtingais mato vienetais. Be to, skirtingiems siekiams sulyginti pasitelkiami reikšmingumui, kurie suteikia subjektyvumo. Siekiant to išvengti, pirmenybė teikiama reitingavimo sistema turinčiam MOORA metodui, paverčiančiam domesinius skaičius beįdomesniais. Be to, jis sukuria galimybę naudoti nesubjektyvią ekstrinio taško teoriją. Tikslai ir jų svarba yra objektyvūs, jei visos suinteresuotos puses dėl jų sutaria. Ši teorija pritaikyta vertinant daugelį Lietuvos apskričių. Šiuo metu svarbu ne tik perskirstyti regionu pajamas, bet ir formuoti naujų statybų, turizmo vystymo, taršos mažinimo, atsinaujinančiosios energetikos nacionalinę politiką pagal Europos Komisijos programą “Vietinio užimtumo skatinimas”.

Парафискальные платежи (парафискалитеты), являются распространенным на практике, но недостаточно изученным институтом финансового права [1, с. 35-36; 2, с. 4; 3, с. 86-92; 5, с. 258, 260; 5]. При этом парафискалитеты известны и широко применяются в финансовых системах европейских государств и достаточно активно исследуются зарубежными специалистами [6; 7; 8]. Целью настоящей работы является попытка определить место парафискалитетов в финансовой системе.

O Regime fiscal de apoio ao investimento (RFAI) consiste num benefício fiscal de âmbito regional apoiado num regulamento comunitário. Este benefício fiscal surge em 2009, no âmbito de um programa que visava promover o desenvolvimento económico e o emprego, pelo que o seu objetivo primordial é atrair investimento para determinadas regiões menos desenvolvidas que por esse motivo seriam menos atrativas para as empresas, conjugado com a promoção da criação de emprego. O RFAI constitui, assim, uma ferramenta política parafiscal. Ao longo da sua vigência, o RFAI foi sofrendo várias alterações, sendo a mais significativa em 2014, provocada essencialmente pela entrada em vigor do novo regulamento comunitário. É atualmente o benefício fiscal de dedução à coleta em sede de IRC de maior dimensão que demonstrou desde cedo o seu potencial pela forte adesão das empresas, configurando de certo modo um meio de financiamento das empresas através da poupança fiscal. Contudo, no que respeita ao regime propriamente dito denota-se que o mesmo apresenta uma elevada complexidade na aplicação, derivada das inúmeras regras subjacentes e agravada pelas lacunas existentes na própria lei, limitações impostas pelo próprio regime e litigância. Tais dificuldades podem provocar um entrave no cumprimento do objetivo principal do RFAI, o que resultaria num efeito negativo subjacente a esta ferramenta política parafiscal.
The Tax Scheme for Investment Support (RFAI) consists of a regional tax benefit based on a European Commission regulation. This tax benefit arises in 2009 as part of a program aimed at promoting economic development and employment. Its primary objective is to attract investment to certain less developed regions which would therefore be less attractive to businesses coupled with the promotion of job creation. RFAI thus constitutes a political tool for the fiscal sector. Throughout its period, various amendments have been made to the RFAI, the most significant being in 2014, mainly due to the entry of the new European Commission regulation. It is currently the tax benefit of deduction to taxable income in the Corporate Income Tax (CIT) that has demonstrated its potential for the strong adhesion of companies from a very early stage, setting up in a certain way a means of business financing through tax savings. However, with respect to the scheme itself, it is said that it presents a high complexity in the application derived from the innumerable underlying rules and aggravated by the existing gaps in the law itself, limitations imposed by the regime itself and litigation. Such difficulties may hamper the achievement of the main objective of the RFAI,