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1
Zubimendi, Alejandro. "THE SINGLE TAX PRINCIPLE AS A LIMIT TO DOUBLE NON-TAXATION? A BROAD PERSPECTIVE." REVISTA INTERNACIONAL CONSINTER DE DIREITO 8, no. 8 (June 28, 2019): 389–414. http://dx.doi.org/10.19135/revista.consinter.00008.23.
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In recent years, double non-taxation phenomenon has gained some importance. This phenomenon means that income is not subject to tax anywhere. Based on a purported international tax regime, some academics have defended the existence of a single tax principle which prohibits double taxation as well as double non-taxation. From a political standpoint, States enjoy fiscal sovereignty in order to design the rules to accomplish their own fiscal policies. In the current economic context of globalization, countries compete with each other in order to attract foreign investment and capital. To achieve these goals, countries use fiscal instruments, such as public expenditure or taxes. Nevertheless, countries are different from each other and may have different goals in consideration of their preferences. There are countries that base their competitiveness on offering good public infrastructures, whereas other countries are focused on low taxation to attract foreign investment, and even there are other countries, due to their economic structure, able to secure good public infrastructures with low taxes. Therefore, a country is free and sovereign to “untax” the income over which it has tax powers. The question is whether there are limits to the tax sovereignty of countries so that they may prohibit certain forms of double non-taxation. These supranational limits might be identified in the structure of the international tax regime. These attributes of the international tax regime inform largely the tax legislation of the international community. Those principles are the interpersonal equity or ability-to-pay principle, the neutrality principle, and the justice in the allocation of the taxing powers or internation equity principle. Nevertheless, from a positivistic and public international law standpoint, these supranational principles do not bind countries to hold a minimum threshold of taxation.
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Nellen, Frank J. G., and Ad van Doesum. "Economic Reality in EU VAT." EC Tax Review 29, Issue 5 (October 1, 2020): 213–26. http://dx.doi.org/10.54648/ecta2020048.
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In this article, the authors analyse the notion of ‘economic reality’ in EU VAT and how it is applied by the CJEU in its case law. The purpose is to clarify the concept of economic reality, to establish how it affects the taxation of transactions, and to what extent it should affect that taxation when taking into account the principle of legal certainty. Economic reality, EU VAT, CJEU, case law, judicial interpretation, abuse of law, legal certainty, objective character, fiscal classification, neutrality
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Morina, Fitore Gezim. "The Legal Aspect of the Tax Competition in EU: Case of Kosovo." Sriwijaya Law Review 3, no. 1 (January 31, 2019): 1. http://dx.doi.org/10.28946/slrev.vol3.iss1.217.pp1-10.
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The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign investments and the increase of revenues that preserves the neutrality of common market. In the case of the functioning of tax competition, the Kosovo tax system will be compared to the tax system of the EU. Compilation qualitative methods, individual case study methods, and normative analysis methods were applied in this study. From the results of the treatment one may notice that through increased tax competition, the attractiveness of their tax systems increases automatically through the provision of lower tax rates that may result in foreign investment inflows. Given that resident and non-resident persons within the jurisdiction of a State have equal treatment from a fiscal point of view. It is concluded that the principle of neutrality is fully implemented in the EU Member State and those that express aspirations for joining the EU. The current changes in the tax system of Kosovo, made the system more competitive within the EU area
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Antić, Dinka. "Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union." Годишњак факултета правних наука - АПЕИРОН 6, no. 6 (July 11, 2016): 120. http://dx.doi.org/10.7251/gfp1606120a.
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Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.
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Jorissen, Ann, and Luc Maes. "The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium." European Accounting Review 5, sup1 (January 1996): 915–31. http://dx.doi.org/10.1080/09638189600000059.
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Mertl, Jan. "The Relationships and Configuration of Universal and Optional Healthcare Financing Schemes in Czechia." Danube 9, no. 3 (September 1, 2018): 177–92. http://dx.doi.org/10.2478/danb-2018-0011.
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Abstract In developed countries, both universal and optional parts of healthcare exist. This article shows the importance and fiscal position of universally available care and suggests where it can be extended by optional financing schemes such as prepaid health programmes. We use a comparative approach, SWOT analysis and synthesis of individual mechanisms of health financing into a single health system. A simple scheme of possible health system financing configuration is created, and we classify the financial resources and schemes used accordingly. Overall this article introduces a theoretically substantiated overview of health policy options for Czechia based on principles of universally available care, solidarity, fiscal neutrality, adequate fiscal space for health and voluntary private health expenditure.
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Orban, Caroline, and Sebastian Kirsch. "Case Law Note: CJEU Confirms that the Provision and Settlement of Fuel Cards May Constitute a Financial Service that Is Exempt from VAT in Vega International Case." Intertax 47, Issue 10 (October 1, 2019): 898–900. http://dx.doi.org/10.54648/taxi2019089.
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On 15 May 2019, the Court of Justice of the European Union (hereinafter the ‘CJEU’ or the ‘Court’) ruled in Vega International that the provision of fuel cards by a parent company to its subsidiaries can be considered as a financial service of granting credit that is exempt from VAT according to Directive 2006/112/EC (hereafter ‘VAT Directive’). By doing so, the Court confirms its analysis and its conclusion from the Auto Lease Holland case. Although the judgment rendered is, therefore, neither innovative nor groundbreaking, it recalls the sub-optimal implications of recovering the input Value added Tax (VAT) incurred on purchases of fuel by parent companies. As a result thereof, the principle of fiscal neutrality, the founding pillar of the European Union VAT system, could also be jeopardized.
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Kazami, Aqdas Ali. "Private Consumption, Government Spending, Debt Neutrality: Resolving Kormendi-Feldstein- Modigliani Controversy." Pakistan Development Review 33, no. 4II (December 1, 1994): 1055–71. http://dx.doi.org/10.30541/v33i4iipp.1055-1071.
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The debt neutrality hypothesis, in its quintessential form, postulates that debt/tax mix for fmancing deficit is irrelevant. More precisely, the debt-neutrality deals with the two fundamental questions: (i) Given the volume and composition of government expenditures, does it matter whether they are fmanced by taxes or debt issue? (ii) Do public deficits absorb private savings that otherwise fmance private capital formation? Juxtaposed to the traditional Keynesian theory which answers these questions positively, the exponents of debt-neutrality make the counter-claim that debt is neutral and public deficits have no "crowding out" effects on private saving or investment. The debt-neutrality is popularly termed as the Ricardian Equivalence Hypothesis because the fundamental logic underlying this hypothesis was originally presented by David Ricardo in Chapter XVII entitled "Taxes on Other Commodities than Raw Produce" of his celebrated "The Principles of Political Economy and Taxation". Although Ricardo explained why government borrowing and taxes could be equivalent, he never sponsored the case for unlimited issue of government bonds. In fact, he warned against the consequences of continuous fiscal deficits in the following words: "Form what I have said, it must not be inferred that I consider the system of borrowing as the best calculated to defray the extraordinary expenses.....................
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Chugunov, Igor, Valentyna Makohon, Andrii Vatulov, and Yuliya Markuts. "General government revenue in the system of fiscal regulation." Investment Management and Financial Innovations 17, no. 1 (March 10, 2020): 134–42. http://dx.doi.org/10.21511/imfi.17(1).2020.12.
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The dynamics of socio-economic processes requires the general government revenue to be adapted to changes in financial and economic conditions. The study aims to improve the scientific and methodological approach to general government revenue in the system of fiscal regulation. The impact of general government revenue on economic growth was estimated using a correlation-regression analysis and the multiplier effect concept. The authors found out that, in order to ensure the macroeconomic stability and accelerate the economic growth in conditions of transformational changes, it is reasonable to increase the share of direct taxes in the general government revenue structure, to implement the prudential and coherent fiscal policy with the strategic goals of the countries’ social and economic development. The authors substantiated that the increased share of direct taxes of the consolidated budget of Ukraine in GDP by one percent causes the real GDP to grow by 2.94 percent, whereas the increased share of the indirect taxes by one percent causes the real GDP to decrease by 0.45 percent; for 2014–2018, 28 percent of taxes are on average withdrawn per unit of GDP growth. The study results indicate that effective fiscal regulation is ensured only by the synergy of its fiscal, regulatory, and incentive functions, the reconciliation of fiscal sustainability and tax neutrality principles. AcknowledgmentThe article was prepared on the subject of the GDR: “The Financial and Budgetary Strategy for Economic Growth” (No. 0119U100577).
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Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.
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The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown and it is revealed that the situation in business sphere of Ukraine, the significant predominance of the number of sole traders over registered legal entities remains traditional. It is largely related. with simplified procedures for conducting business, accounting, reporting and payment of taxes for micro and small businesses. The following principles of the tax system of Ukraine are analyzed: the principle of universality, equality of all taxpayers according to the law, the inevitability of liability under the law in case of violation of tax legislation, presumption of legality of taxpayer decisions, fiscal sufficiency, social justice, tax efficiency, neutrality and stability, uniformity and convenience. payment of tax liabilities, a single approach to the establishment of taxes and fees. Features of financial, administrative and criminal liability for violations in the field of tax legislation are described. Groups of penalties that can be applied to taxpayers, in particular, for failure to file tax returns; for understatement of tax liabilities, which are revealed as a result of tax audits; for making arithmetic or methodological errors in the submitted tax returns; for non-payment or late payment of tax liabilities are defined. As the result of the analysis of the principle of fiscal sufficiency of the tax system in Ukraine, its connection with the budget system is shown, as the implementation of budgetary goals and its financial support largely depend on the results of the tax system.
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Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.
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The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown and it is revealed that the situation in business sphere of Ukraine, the significant predominance of the number of sole traders over registered legal entities remains traditional. It is largely related. with simplified procedures for conducting business, accounting, reporting and payment of taxes for micro and small businesses. The following principles of the tax system of Ukraine are analyzed: the principle of universality, equality of all taxpayers according to the law, the inevitability of liability under the law in case of violation of tax legislation, presumption of legality of taxpayer decisions, fiscal sufficiency, social justice, tax efficiency, neutrality and stability, uniformity and convenience. payment of tax liabilities, a single approach to the establishment of taxes and fees. Features of financial, administrative and criminal liability for violations in the field of tax legislation are described. Groups of penalties that can be applied to taxpayers, in particular, for failure to file tax returns; for understatement of tax liabilities, which are revealed as a result of tax audits; for making arithmetic or methodological errors in the submitted tax returns; for non-payment or late payment of tax liabilities are defined. As the result of the analysis of the principle of fiscal sufficiency of the tax system in Ukraine, its connection with the budget system is shown, as the implementation of budgetary goals and its financial support largely depend on the results of the tax system.
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Adams, Jacob E., and William E. White. "The Equity Consequence of School Finance Reform in Kentucky." Educational Evaluation and Policy Analysis 19, no. 2 (June 1997): 165–84. http://dx.doi.org/10.3102/01623737019002165.
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This study examines the equity consequence of school finance policy changes in Kentucky. It incorporates traditional school finance concerns regarding equity targets, objects, principles, and statistics. It utilizes adjustments for district economies of scale and interdistrict price differences. Findings indicate that Kentucky experienced marked improvements in equity as a result of school finance reform, including a narrower dispersion of pupil revenue and greater fiscal neutrality. Equity improvements resulted from policy changes that effectively addressed disequalizing attributes of the pre-reform state aid formula. Manipulating this formula further could produce additional marginal gains in system equity but at substantial cost.
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Tervoort, Terence. "Interpretation methods of the CJEU and the meaning of the principle of fiscal neutrality: a commentary on the Case C-366/12 Klinikum Dortmund." World Journal of VAT/GST Law 4, no. 2 (July 3, 2015): 110–18. http://dx.doi.org/10.1080/20488432.2015.1072418.
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Herbain, Charlène A., Yi Lei Zheng, and Thomas De Meyer. "Case law note: The CJEU Confirms that the Amount of Interest Normally Payable Under National Law on Overpaid VAT Cannot Be Reduced." Intertax 46, Issue 6/7 (June 1, 2018): 594–97. http://dx.doi.org/10.54648/taxi2018062.
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On 28 February 2018 the Court of Justice of the European Union (hereafter ‘CJEU’) ruled in the Nidera BV case (C-387/16) (CJEU, 28 Feb. 2018, Case C-387/16, Nidera BV, ECLI:EU:C:2018:121.) that Article 183 of the VAT Directive, read in the light of the principle of fiscal neutrality, must be interpreted as precluding a reduction in the amount of interest normally payable under national law on overpaid VAT which was not refunded in due time for reasons connected to circumstances not attributable to the taxable person, such as the high amount of that interest when compared with the amount of overpaid VAT, the period of time during which the overpayment was not refunded and the underlying reasons for this, as well as the losses actually incurred by the taxable person. In previous case it already became clear that overpaid tax must be refunded to the taxable person concerned within a reasonable period. If not, the taxable person must be compensated in the form of default interest. (Opinion AG, 28 Feb. 2018, Case C-387/16, Nidera BV, ECLI:EU: C:2017:740, paragraph 1.)
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Aujean, Michel. "Harmonization of VAT in the EU: Back to the Future." EC Tax Review 21, Issue 3 (June 1, 2012): 134–43. http://dx.doi.org/10.54648/ecta2012014.
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The Neumark Report was the point of departure of one of the most exciting fiscal experience: the worldwide expansion of VAT as the turnover tax. Despite having initiated this process, laid down and implemented the principles of VAT, the EU has failed to substantially improve and adapt its own model to a true single market in modern economies. The consequence is a large number of difficulties with this VAT system, huge compliance costs and a degree of dissatisfaction. This paper is reviewing these situations. Moreover, the transitional VAT regime for intra-EU transactions with its weaknesses has lasted for too long, and it is now unable to cope up with the development of fraud. Reforming is always more difficult than to start from scratch; nevertheless, there are a number of ideas and experiences, including where VAT was introduced more recently in the rest of the world, which offer interesting solutions for a modern VAT system. Suggestions are made that conform to the fundamental principles of VAT and provide notably the degree of neutrality and efficiency that contributed to make VAT such a success. It is time to return to these fundamentals and the objective of a better coordination of economic and notably tax policies may offer the right occasion.
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Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.
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This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. The features of the implementation of the regulatory function of VAT in China are considered. A key feature of the Chinese model is the application of differentiated rates to VAT refund amounts for exporting companies. This practice was introduced a year after the introduction of VAT and today is used as a tool to stimulate (or discourage) foreign trade companies. In addition, the authors have identified three possible ways to use the Chinese experience in Russian conditions. The first direction involves differentiating the amounts of VAT deductions within the framework of the operation of the automated VAT control system (version 2): the most reliable companies receive the most deductions and vice versa. The second area involves the differentiation of VAT deduction amounts within the framework of industry charters: the most trustworthy organizations in the industry receive the largest deductions and vice versa. The third area involves the differentiation of VAT deductions in the framework of national projects: the largest deductions are provided for priority categories of goods. To work in each of these directions, the authors propose a system of export coefficients. An assessment is given of possible distortion of the principle of VAT neutrality, which will inevitably occur when the role of the regulatory function is enhanced.
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Koroviy, Valeriy. "Tax regulation of socio-economic development." University Economic Bulletin, no. 47 (December 17, 2020): 147–55. http://dx.doi.org/10.31470/2306-546x-2020-47-147-155.
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Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for the development of a tax regulation mechanism will provide an opportunity to increase the degree of adaptability of the impact of taxation on the socio-economic environment. Important priorities in the activities of fiscal authorities are to improve the quality of the mechanism of tax administration, improving the model of the state tax risk-management. Analysis of recent research and publications. The development of the mechanism of tax regulation was considered by foreign scholars, in particular, A. J. Auerbach, R. M. Byrd, E. M. Zolt, J. Mehon, A. Laffer, J. Friedman, V. Tanzi. Their work reflects the importance of tax regulation to ensure progressive socio-economic development over the past decades. L. Lysyak, A. Mazaraki, M. Kuzhelev, A. Nikitishin, V. Makogon, L. Sidelnikova, I. Chugunov and other Ukrainian scientists have developed a concept for implementing of the tax policy in Ukraine in the context of economic system transformation. Selection of unexplored parts of the general problem. The mechanism of the tax regulation of socio-economic development needs further research. An important task of the state is to increase the effectiveness of fiscal incentives. The aim of the article is to improve the mechanism of formation and implementation of the mechanism of tax regulation of socio-economic development of the country in terms of structural changes in the financial system. Research methodology. The system approach and the method of comparative analysis, synthesis, logical approach and method of scientific abstraction are used. Techniques of statistical analysis were used in the study of the peculiarities of tax revenues and fees to the State Budget of Ukraine. Results of work. An analysis of the impact of the tax revenues on the dynamics of economic development for the period 2011-2019 was performed. The dynamics and the specific weight of the overpayment of the taxes and fees to the State Budget of Ukraine are studied. The directions of improvement of the system of tax administration are offered. Suggestions for improving the tax regulation mechanism are substantiated. Conclusions. Tax regulation is a very effective lever of influence on the dynamics of economic development and the social stability. At the center of the institutional mechanisms of its implementation is a set of redistributive relations regarding the social product. The development of the provisions for forecasting and planning of the tax policy measures in the context of globalization will provide an opportunity to increase the adaptability of the impact of tax regulation on economic development. In order to improve tax regulation in the formation of budget revenues, it is advisable to improve the quality of forecasting macroeconomic indicators of the country's development and planning of the tax revenues, and to increase the effectiveness of mechanisms for collecting and preventing the growth of tax debt. It is quite important and relevant to ensure a balanced tax policy, which should be based on a systematic approach to the interaction of the components of tax relations, taking into account the principles of fiscal sufficiency, neutrality, stability and cost-effectiveness of taxation.
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Gracheva, E. Yu, N. M. Artemov, and K. A. Ponomareva. "Transformation of the legal regulation of tax relations in the digital economy context." Law Enforcement Review 5, no. 3 (October 2, 2021): 45–56. http://dx.doi.org/10.52468/2542-1514.2021.5(3).45-56.
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The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.
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Boudet, Jean-François. "L’attractivité fiscale de l’Union européenne." Gestion & Finances Publiques, no. 4 (July 2020): 123–29. http://dx.doi.org/10.3166/gfp.2020.4.021.
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Au sein de l’Union, le principe de neutralité n’a pas empêché la concurrence fiscale en Europe. Vis-à-vis de l’extérieur, l’offre fiscale diverse est parfois attractive pour une évasion fiscale faiblement combattue faute d’une stratégie qui dépasse les intérêts étatiques.
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DANYLYSHYN, Bohdan, and Ivan BOHDAN. "Evolution of views on the role of central bank policy: conclusions for Ukraine." Fìnansi Ukraïni 2021, no. 4 (May 17, 2021): 7–23. http://dx.doi.org/10.33763/finukr2021.04.007.
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The effects of COVID-19 pandemic resulted in modification of the goals and instruments of central banks activities in the context of strengthening their responsibility for supporting aggregate demand, more effective financial intermediation, smooth functioning of financial markets and creating conditions for inclusive economic growth. The purpose of the article is to elaborate proposals for changing the priorities of monetary policy in an economy with emerging markets in the post-crisis economic recovery. The article criticizes the concept of money supply neutrality from the standpoint of its simplified interpretation of the impact of the interest rate on activities with different duration and complexity of the technological process, as well as its detachment from the principles of inclusive economic growth. The authors reveal the factors that reduce the effectiveness of the application of the monetary regime of inflation targeting in countries with emerging markets, which consist in the dominance of non-monetary inflation factors, high import dependence of the economy etc. Based on empirical data for 1990-2019, they prove that low inflation is not a sufficient and necessary prerequisite for achieving economic success by a country. Authors suggest that the share of components of the inflation basket in Ukraine with high non-monetary effects is 62%, which indicates the presence of high risks of failures of the monetary policy transmission mechanisms. They argue that under the Ukrainian conditions at the beginning of 2021 an increase in the central bank’s key rate will appear to be counterproductive: the access to critically needed borrowed resources will go down, economic agents will spend more of their savings, and the pace of economic recovery will slow down. The recommendations for improving the NBU policy have been devised; they consist in ensuring the flexibility of the monetary inflation targeting regime, introducing targeted refinancing instruments to increase the efficiency of the financial intermediation, developing effective coordination of monetary and fiscal policy, and implementing measures aimed at creating conditions for inclusive economic growth.
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Zanizdra, Мariia. "Foresighting of environmental regulation of a national industry development: macro-level." Economy of Industry 3, no. 95 (September 15, 2021): 25–51. http://dx.doi.org/10.15407/econindustry2021.03.025.
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The future of environmental regulation in the industrial sector is largely dictated not only by political decisions and measures, but also by the intensity and nature of investments in certain types of economic activities, as well as by the environmentally-oriented requirements that are imposed on investment projects. Changing the priority and effectiveness of environmental regulation tools, the emergence of new and the abolition of traditional levers of influence depends on the trajectory of scientific and technological progress, the development of new fields of economic activity, such as digital services, the transformation of the ecological footprint of industry, as well as a new understanding of the environmental challenges of the future. Therefore, the relevance of priority approaches’ foresighting, tools and directions of environmental regulation of the strategic development of a national industry based on the most persistent and dominant trends in the political and financial spheres that define long-term strategies of economic development at the macro level for 2030-2050, is increasing. The paper provides basic directions of foresight in the field of environmental regulation: monitoring and comprehensive analysis of the co-evolution of global economic and environmental systems under the auspices of the United Nations; problem-oriented foresighting of narrowly specific, micro-territorial unique ecosystems and phenomena with a strict local binding; national and supranational scientific and technical strategies for long-term economic development, including the transformation of investment priorities in industry. Based on the analysis of the main investment trends in the field of sustainable development, the main barriers to greening the industry were identified: the investment gap in developing countries and low activity of private investors. An overview of the nomenclature, geography of distribution and effectiveness of the practical application of "green" investment products, instruments and markets were presented. They include: "green" bonds, "sustainable" funds and ESG-funds, Indices of sustainable development stocks, "participatory investment" in the form of applied investment programs of public-private partnership. In addition to this, the specifics of national strategies for the development of the world's industrial centers – dynamically and innovatively developing macroeconomics of the United States, the EU and the People's Republic of China, aimed at decarbonizing the energy sector and achieving the so-called "carbon neutrality" of the economy within the framework of the "Green New Deal" were also established: quantitative goals, the volume of investment, the system of motivation of entrepreneurs. According to the results of the analysis, the main principles of environmental regulation of the future (for the perspective of 2030-2050) were defined: "achieving the Sustainable Development Goals" (SDGs), "monitoring investment trends", "indicative planning" and "scenario forecasting" of measures and initiatives to achieve the SDGs, "participativeness of investments" in the development of smart infrastructure and advanced innovations for the purpose of environmentally-oriented transformation of technological structures towards their carbon neutrality and "environmentally differentiated fiscal policy" – protectionist and sanctioned.
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Darrat, Ali F. "On the neutrality of fiscal policy." Journal of Economics and Business 38, no. 3 (August 1986): 193–201. http://dx.doi.org/10.1016/0148-6195(86)90029-9.
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Ridsdale, Michael. "Abuse of rights, fiscal neutrality and VAT." EC Tax Review 14, Issue 2 (June 1, 2005): 82–94. http://dx.doi.org/10.54648/ecta2005019.
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Chan, Tsan Ung. "True Neutrality, Complementary Principle and the Neutrality of Our Universe." International Journal of Modern Physics E 07, no. 06 (December 1998): 747–63. http://dx.doi.org/10.1142/s0218301398000427.
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The criteria of true neutrality would infer that the neutrino is not a truly neutral particle and thus would imply that ββoν decay is forbidden, in agreement with the absence of any evidence of this process so far. Any fundamental interaction admits at least one truly neutral particle as messenger. Materialization through SM interactions corresponds to the creation of a pair of baryon antibaryon or lepton antilepton. These pairs have the same quantum numbers as those of the neutral messenger responsible for their creation. No net change of baryon number or lepton number could be obtained through materialization. But, we know that our present Universe is composed of matter and is electrically neutral. This implies that the number of protons is strictly equal to the number of electrons. A possible scenario is put forward to account for these two fundamental experimental facts. The principle of complementarity would explain the exact balance of protons and electrons. Baryogenesis and leptogenesis would be the two faces of the same phenomenon. This scenario is compatible with the absence of ββoν decay and of proton decay and it does not require the unification of forces. This model could explain the asymmetric but nevertheless electrically neutral Universe; however, it could not account for the numerical value of the tiny excess of matter over antimatter in the early Universe. This value would be incidental. MC force with a structure analogous to that of weak force would ensure the neutrality of our Universe without requiring the strict matter-antimatter symmetry, rendering thus the concept of anti-Universe superfluous.
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El Mostafa Rahib. "TVA : Le Principe de Neutralité Fiscale et la Problématique de Champ d’Application." المنارة للدراسات القانونية و الإدارية, no. 25 (January 2019): 160–70. http://dx.doi.org/10.12816/0053434.
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Welner, Kevin G. "Colorado's Voucher Law:Examining the Claim of Fiscal Neutrality." education policy analysis archives 12 (July 2, 2004): 31. http://dx.doi.org/10.14507/epaa.v12n31.2004.
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Colorado's voucher law was declared unconstitutional by the Colorado Supreme Court on June 28, 2004. Voucher supporters have begun drafting revised legislation designed to address the legal problem. This article calls into question the key financial claim of revenue neutrality'a claim that was central to the promotion and passage of the departing voucher law. The author concludes that the voucher law was not revenue neutral, even though it attempts to exclude from eligibility those children already enrolled in private schools. In fact, this law, as well as any revised law with similar eligibility provisions, would actually cost taxpayers an additional $10 million per year once fully implemented because the eligibility provision provides little more than a short-term damper on the law's long-term fiscal impact.
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Weber, William L. "Fiscal neutrality and local choice in public education." Economics of Education Review 10, no. 1 (January 1991): 37–44. http://dx.doi.org/10.1016/0272-7757(91)90038-q.
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Wingender, Philippe, and Ian Parry. "Fiscal Policies for Achieving Finland’s Emission Neutrality Target." IMF Working Papers 2021, no. 171 (June 2021): 1. http://dx.doi.org/10.5089/9781513585543.001.
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Haworth, Lawrence. "Liberal Neutrality." Dialogue 27, no. 4 (1988): 711–19. http://dx.doi.org/10.1017/s0012217300020321.
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In Patterns of Moral Complexity, Charles Larmore describes three related ways in which moral and political theory are more complex than is often allowed. He objects to three parallel simplifications: that moral decision making largely consists in the application of rules to particular situations; that the ideals by which we are guided in our personal (private, social) lives should also do service as political ideals, a simplification which he calls “expressivism”; and that there is but a single source of moral value (that we must be either consequentialists, or deontologists, or endorse the “principle of partiality”). Against these simplifications he argues in a sort of Aristotelian way for (1) the centrality of judgment in moral reasoning; (2) for the liberal principle that the state should not strive to express our highest personal ideal; and (3) for the, I suppose eclectic, view that partiality, deontological reasons, and consequentialist reasons all have a place in moral reasoning and that therefore the moral person may well be caught in conflicts that present him or her with tragic choices. These are the three “patterns of moral complexity” that the title of the book refers to.
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Petrie, Hugh G. "Comments on David H. Monk's “Stalking Full Fiscal Neutrality”." Educational Theory 34, no. 1 (December 30, 2005): 71–73. http://dx.doi.org/10.1111/j.1741-5446.1984.00071.x.
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Kazmi, Aqdas Ali. "An Econometric Estimation of Tax-discounting in Pakistan." Pakistan Development Review 34, no. 4III (December 1, 1995): 1067–77. http://dx.doi.org/10.30541/v34i4iiipp.1067-1077.
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The debt neutrality hypothesis which has been a source of major controversies in the theory of public finance, and macroeconomics has at the same time generated a vast literature on the implications of budgetary deficits and public debt on various subsectors/ variables of the economy, such as inflation, interest rates, current account deficit, etc. Tax discounting has been one of the fields of research associated with debt neutrality. The econometric estimation of some of the standard models of taxdiscounting has shown that consumer response to fiscal policy in Pakistan reflects neither the extreme Barro-like rational anticipation of future tax liabilities nor the Buchanan-type extreme fiscal myopia. It broadly follows a middle path between these extremes. The controversy relating to debt neutrality is quite old in economic theory. However, due to its serious and far-reaching implications for the formulation of fiscal policy and macroeconomic management, the issues of debt neutrality have assumed a foremost position in economic theoretisation and empirical testing. This controversy is based on two important questions: (a) Who bears the burden of the debt? (b) Should debt be used to finance public expenditure? The first question centres on whether the debt can be shifted forward in time, while the second question explores whether taxation is equivalent to debt in its effects on the national economy.
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Wadud, Md Abdul, and S. M. Atiar Rahm. "Tax and Spend, Spend and Tax, Fiscal Synchronization or Fiscal Neutrality: Evidence from Bangladesh." International Journal of Applied Economics and Finance 8, no. 3 (March 1, 2014): 98–108. http://dx.doi.org/10.3923/ijaef.2014.98.108.
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Daniel, Paweł. "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure." Financial Internet Quarterly 17, no. 3 (September 1, 2021): 56–63. http://dx.doi.org/10.2478/fiqf-2021-0019.
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Abstract The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure, what concepts of tax neutrality are proper to shape each of those elements, and how the principle of neutrality affects each of those elements. The method adopted for the examination is a doctrinal method – analysis of the VAT Directive provisions (using a formal-dogmatic approach supported by analysing selected judgements of the Court of Justice of the EU) but without those that concern special rules. The study showed that the basic elements of the VAT structure such as the subject of taxation, object of taxation, tax basis, tax rates, exemptions, and conditions of payment are shaped in different manner and extent by the principle of neutrality. Tax neutrality in its basic sense (marked N1) has the strongest influence on basis of taxation (improper amount of the basis disallows shifting the tax forward onto the customer and regaining output tax to relieve the taxable person entirely from the burden of the VAT) and obviously it influences the right to deduct input tax likewise in the tax period (term of refund). Tax neutrality in another sense (marked N2) by demanding equal treatment, affects such VAT elements as subject and object of taxation, exemptions and rates. Tax neutrality in the broadest sense (N3), as a term consisting of N1 and N2, concerns all the elements of VAT.
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Bosset, Pierre. "Making Sense of a Complex Notion: Debates on State Religious Neutrality in Canada — A View from Quebec." Oxford Journal of Law and Religion 10, no. 2 (June 1, 2021): 206–26. http://dx.doi.org/10.1093/ojlr/rwab013.
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Abstract Under Canadian constitutional law, state neutrality acts as an implicit organizing principle for the relations between the state and religions. Neutrality, however, is a polysemic word: conceptions of neutrality vary. Competing versions of neutrality feature in the decisions of Canadian courts. This is starkly evident in decisions that originate from Quebec, where judges have harboured divergent views of neutrality on matters such as the reciting of prayers in town hall meetings or the teaching of religious diversity in schools. This article analyses how the Canadian Supreme Court has manoeuvred through competing conceptions of state religious neutrality. Initially divided, the Court seems to have eventually opted for a type of neutrality that allows the state to recognize the existence of religions in laws and policies, but that also prevents it from indoctrination and from arbitrating between competing viewpoints within religions. This view of neutrality, I argue, is consistent with the principle of multiculturalism and with the Court’s characterization of a ‘free and democratic society’, as this notion is understood in Canada.
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Horne, Lendell. "Liberal Neutrality: Constructivist, not Foundationalist." Les ateliers de l'éthique 4, no. 2 (April 10, 2018): 151–58. http://dx.doi.org/10.7202/1044459ar.
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In defending the principle of neutrality, liberals have often appealed to a more general moral principle that forbids coercing persons in the name of reasons those persons themselves cannot reasonably be expected to share. Yet liberals have struggled to articulate a non-arbitrary, nondogmatic distinction between the reasons that persons can reasonably be expected to share and those they cannot. The reason for this, I argue, is that what it means to “share a reason” is itself obscure. In this paper I articulate two different conceptions of what it is to share a reason; I call these conceptions “foundationalist” and “constructivist.” On the foundationalist view, two people “share” a reason just in the sense that the same reason applies to each of them independently. On this view, I argue, debates about the reasons we share collapse into debates about the reasons we have, moving us no closer to an adequate defense of neutrality. On the constructivist view, by contrast, “sharing reasons” is understood as a kind of activity, and the reasons we must share are just those reasons that make this activity possible. I argue that the constructivist conception of sharing reasons yields a better defense of the principle of neutrality.
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Carroll, Ian J. "Neutrality and the Social Contract." Les ateliers de l'éthique 4, no. 2 (April 10, 2018): 134–50. http://dx.doi.org/10.7202/1044458ar.
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Given the fact of moral disagreement, theories of state neutrality which rely on moral premises will have limited application, in that they will fail to motivate anyone who rejects the moral premises on which they are based. By contrast, contractarian theories can be consistent with moral scepticism, and can therefore avoid this limitation. In this paper, I construct a contractarian model which I claim is sceptically consistent and includes a principle of state neutrality as a necessary condition. The principle of neutrality which I derive incorporates two conceptions of neutrality (consequential neutrality and justificatory neutrality) which have usually been thought of as distinct and incompatible. I argue that contractarianism gives us a unified account of these conceptions. Ultimately, the conclusion that neutrality can be derived without violating the constraint established by moral scepticism turns out to rely on an assumption of equal precontractual bargaining power. I do not attempt to defend this assumption here. If the assumption cannot be defended in a sceptically consistent fashion, then the argument for neutrality given here is claimed to be morally minimal, rather than fully consistent with moral scepticism.
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Deshko, L. M., N. A. Bulycheva, O. A. Alonkin, N. O. Derunets, and V. I. Mykhailovskyi. "INTERNATIONAL INFORMATION TECHNOLOGY TRANSFER AND NETWORK NEUTRALITY PRINCIPLE." Comparative-analytical law, no. 1 (2020): 650–53. http://dx.doi.org/10.32782/2524-0390/2020.1.162.
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Gómez-Barroso, José Luis, and Claudio Feijóo. "Asymmetries and shortages of the network neutrality principle." Communications of the ACM 54, no. 4 (April 2011): 36–37. http://dx.doi.org/10.1145/1924421.1924435.
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Maranto, Robert, and B. Douglas Skelley. "Neutrality: An Enduring Principle of the Federal Service." American Review of Public Administration 22, no. 3 (September 1992): 173–87. http://dx.doi.org/10.1177/027507409202200302.
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Walden, Ian. "Mine host is searching for a ‘neutrality’ principle!" Computer Law & Security Review 26, no. 2 (March 2010): 203–9. http://dx.doi.org/10.1016/j.clsr.2010.01.003.
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Shelkunov, A. D. "The principle of VAT neutrality: content and relationship with tax legislation." Law Enforcement Review 6, no. 1 (March 23, 2022): 100–110. http://dx.doi.org/10.52468/2542-1514.2022.6(1).100-110.
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The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court. Therefore, the subject of the research is the definition of this principle as well as the problems of its relationship with the Russian tax law.Purpose of the study. The article considers the principle of value added tax neutrality as an independent principle of tax law, analyzes its content and regulatory role as independent means of legal regulation. Dealing with foreign doctrine regarding to the referred principle, the article shows the problems of its implementation in Russia and includes suggestions re its harmonization with the Russian tax legislation.Methodology. The author uses the formally legal interpretation of the legal provisions, comparative analysis of Russian and European literature as regards the nature and neutrality principle of VAT as well as the systemic analysis.The main results. The author has formulated the definition of the principle of VAT neutrality and determined the elements of the referred principle. Each element of the principle has been described. The author divided the content of the referred principle on property, legal, economic and competitive elements. However, all these elements should be considered systemically as VAT is supposed to be neutral for businesses in terms of each sphere of their business activity. The author concluded that VAT is the tax on consumption and the burden of this tax should be transferred on final consumers. Taxable persons are only public agents to collect VAT after taxable transactions with final consumers. Therefore, there should be no obstacles as regards the right to deduct input VAT as well as any rules distinguishing the tax burden for similar taxable transactions. Also, due to the deduction mechanism the burden of VAT in the same price of goods (services, work) should be equal and does not depend on the quantity of transactions to be previous to the sale to any final consumer. As regards the Russian tax legislation, the author identified the rules infringing the principle of VAT neutrality. Thus, the author has concluded that the Russian tax rules establishing strict documentary requirements to the right to deduct input VAT and limiting this right for foreign businesses contradict the principle of VAT neutrality. Also, the rules of the Russian Tax Code which stipulate the exemptions for the transactions between taxable persons and the different tax rates for the similar transactions as well as exclude the persons of the special tax schemes from VAT regime are not in line with referred principle.Conclusions. According to the results of the study, the author has formulated the suggestions regarding to the amendments to the tax legislation in order to correct the revealed mismatches between the provisions of the chapter 21 of the Russian Tax Code and the principle of VAT neutrality. It is proposed to reduce the requirements to the right to deduct as well as exclude the current limitation of this right for foreign businesses, the different tax rates for the similar transactions and the exemptions for the transactions between taxable persons. In addition, the author has suggested to entitle the persons of the special tax schemes to refuse their excluding from VAT regime.
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GANELLI, GIOVANNI. "HOME BIAS IN GOVERNMENT SPENDING AND QUASI NEUTRALITY OF FISCAL SHOCKS." Macroeconomic Dynamics 9, no. 2 (April 2005): 288–94. http://dx.doi.org/10.1017/s1365100505040162.
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We show how introducing home bias in government spending in the redux model generates quasi neutrality of fiscal policy shocks. We offer an intuitive explanation for this result and we stress its policy implications.
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Antonsen, Trine, and Erik Lundestad. "Borgmann and the Non-Neutrality of Technology." Techné: Research in Philosophy and Technology 23, no. 1 (2019): 83–103. http://dx.doi.org/10.5840/techne201951497.
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The paper focuses on Albert Borgmann’s philosophy of technology. We argue in support of Borgmann’s “Churchill principle” (“we shape our buildings, and afterwards they shape us”) as presented in Real American Ethics (RAE) (2006) by comparing it to findings within behavioral economics in general and to the “libertarian paternalism” of Cass R. Sunstein and Richard H. Thaler in particular. According to our interpretation of it, the Churchill principle implies that because our material environment in fact influences our choices, this environment can and should be rearranged so that we “automatically” will tend to make better decisions. Having defended the Churchill principle, we go on to discuss how this principle is related to Borgmann’s approach in Technology and the Character of Contemporary Life (TCCL) (1984). In this earlier work, Borgmann suggests we reform technology by making room for focal practices, that is, meaningful practices in which we develop our skills and excellences. We argue that while these two works have different basic approaches—rearranging the material environment in RAE and developing certain skills and excellences in TCCL—they can and ought to be seen, not as mutually excluding, but as supplementing one another. Together they form a highly salient critique of technology that takes into consideration questions of the good life without becoming overly paternalistic.
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Sudrajat, Tedi, and Sri Hartini. "REKONSTRUKSI HUKUM ATAS POLA PENANGANAN PELANGGARAN ASAS NETRALITAS PEGAWAI NEGERI SIPIL." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 29, no. 3 (January 12, 2018): 445. http://dx.doi.org/10.22146/jmh.26233.
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AbstractThe rise of legal issues on the involvement of civil servants in practical political activities shows that the regulation on civil servants was still not strong enough to prevent violations of neutrality principle in local elections. Based on that condition, this paper analyzes the legal reconstruction regarding the violation of civil servant neutrality and create appropriate mechanism dealing with the violation of neutrality principle. The study concluded that it is an urgently need to strengthen the role of government to handling violation of neutrality principle among relevant institutions’ which integrated.IntisariMaraknya persoalan hukum atas keterlibatan PNS dalam kegiatan politik praktis menunjukkan dengan jelas bahwa peraturan perundang-undangan di bidang kepegawaian masih belum cukup kuat untuk mencegah pelanggaran asas netralitas dalam pelaksanaan Pemilihan Umum di daerah. Atas hal tersebut, tulisan ini mengkaji tentang rekonstruksi hukum terhadap pelanggaran netralitas PNS dan membuat mekanisme yang sesuai dalam penanganan pelanggaran asas netralitas PNS. Hasil penelitian menyimpulkan bahwa diperlukannya penguatan peran pemerintah untuk mengantisipasi pelanggaran dengan pembentukan pola penanganan pelanggaran netralitas antar lembaga yang terintegrasi.
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Narwati, Enny. "THE PRINCIPLE OF NEUTRALITY AT SEA AFTER UN CHARTER AND UNCLOS 1982." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 29, no. 3 (January 12, 2018): 588. http://dx.doi.org/10.22146/jmh.24721.
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The purpose of this paper is to analyze an implementation of neutrality principles at sea in time of armed conflict. It because the law of neutrality at sea has not progressed and seem stagnant since 1907 on the Hague Convention. Indeed, the UN Charter and UNCLOS 1982 set up significant developments on international law. On the other hand, there still found a lack of rules available in particular area, therefore international community provide San Remo Manual 1994. The San Remo Manual created based on the Hague Convention of 1907, the UN Charter, UNCLOS 1982, other international treaties and customary international law. To conclude, that the law of neutrality at sea should respected the sovereignty of neutral countries
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McCabe, David. "John Locke and the Argument Against Strict Separation." Review of Politics 59, no. 2 (1997): 233–58. http://dx.doi.org/10.1017/s0034670500026620.
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Contemporary liberals who advocate strict separation between church and state often defend themselves by suggesting that such a position is the only one compatible with the principle of liberal neutrality, whose origins go back to John Locke's first Letter on Toleration. This essay argues that this line of reasoning is mistaken. While Locke did endorse the neutrality principle, he did not endorse strict separation, and this fact suggests that the connection between liberal neutrality and strict separation is not as secure as many liberals have assumed. This examination of Locke's attitudes toward neutrality and strict separation aims both to clarify what is at stake in contemporary debates over strict separation in liberal states and to consider the conditions that would have to be met to mount a Lockean argument against weakening church-state separation in contemporary liberal states.
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Heshmati, Almas, Nils Karlson, and Marcus Box. "Generality, State Neutrality and Unemployment in the OECD." Global Economy Journal 13, no. 03n04 (December 2013): 333–58. http://dx.doi.org/10.1515/gej-2013-0017.
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According to Buchanan and Congleton (1998 . Politics by Principle, Not Interest: Towards Nondiscriminatory Democracy. Cambridge: Cambridge University Press), the generality principle in politics blocks special interests. Consequently, the generality principle should thereby promote economic efficiency. This study tests this hypothesis on wage formation and labor markets, by investigating whether generality defined as state neutrality could explain employment performance among OECD countries during 1970–2003. We identify three types of non-neutrality concerning unemployment. These include the level or degree of government interference in the wage bargaining process over and above legislation which facilitates mutually beneficial wage agreements, the constrained bargaining range (meaning the extent to which the state favors or blocks certain outcomes of the bargaining process), and the cost shifting (which relates to state interference shifting the direct or indirect burden of costs facing the parties on the labor market). Our overall hypothesis is that non-neutrality or non-generality increases unemployment rates. The empirical results from the general conditional model suggest that government intervention and a constrained bargaining range clearly increase unemployment, while a few of the cost shifting variables have unexpected effects. The findings thus give some, but definitely not unreserved, support for the generality principle as a method to promote economic efficiency. One implication may be that the principle should be amended by other requirements if the political process shall indeed be able to promote economic efficiency.
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Johnson, Heidi R. "Foucault, the “Facts,” and the Fiction of Neutrality: Neutrality in Librarianship and Peer Review." Canadian Journal of Academic Librarianship 1 (January 28, 2016): 24–41. http://dx.doi.org/10.33137/cjal-rcbu.v1.24304.
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This paper brings together two discourses in librarianship, that of neutrality in the context of library services, and that of peer review, which is of concern for librarianship as it moves more into the realm of scholarly communication. It points out the shortcomings of this ethical principle within the context of library services, using LIS literature on the opposition between neutrality and the commitment to social justice. It also uses Foucault’s theories on discipline, and knowledge and power, and Latour and Woolgar’s analysis of the construction of scientific facts, to critique the concept of neutrality. Then it asks how that critique applies to the practice of peer review, in which the expectation is that reviewers will be neutral or impartial judges of manuscripts. Findings suggest that the principle of neutrality, with a slightly different meaning in this context, does have useful applications to peer review, ensuring fairness. Although neutrality may never be possible completely, cross-disciplinary literature suggests ways to limit the effects of bias. Thus, librarians can better understand the different meanings of neutrality in these different contexts, including its usefulness and limitations.
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Lenarcic, David A. "Pragmatism Over Principle: The Canadian Neutrality League, 1938-39." Journal of Canadian Studies 29, no. 2 (May 1994): 128–46. http://dx.doi.org/10.3138/jcs.29.2.128.
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Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (September 1, 2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.
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AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.