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Kwalifikowalność VAT w programie rozwoju obszarów wiejskich

100%

Góreczny G.

Kontrola Państwowa

2012

tom 57

nr 3(344)

108-119

The article is concerned with the issue of eligibility of the value added tax, namely a possibility to have the VAT, paid by beneficiaries of the measures co-financed from the Programme for the Development of Rural Areas for 2007–2013, returned from the European Funds. The measures in question are those where the self-government of a region performs the tasks of the managing authority (as an implementing authority). Once VAT is excluded from eligible expenditures, the share of beneficiaries’ own funds increases significantly. The author discusses doubts concerning the eligibility of the tax paid by state authority bodies, especially self-governments, presenting various interpretations in the field. He also focuses on eligibility of the value added tax incurred by those entities that are exempt from this tax, which in his opinion is incorrect.

Problemy finansovoho zabezpechennyazahal'noho terytorial'noho pryrodokorystuvannya v umovakh fiskal'nykh reform

75%

Kotenko N. V. , Pokhylko S. V.

Mekhanizm Rehuluvannya Economiky

2015

tom 1 (67)

21-30

In the article the expediency of division of the territorial nature use management on the basis of payment and targeting into subsystems for general and special nature use management is sustained. According to the types of social needs the areas of common territorial nature use are identified, the list of stakeholders involved in the management of system is widened, the list of natural objects of common nature use is offered. The analysis of the current state of environmental sphere financing reveals general theoretical problems due to the public nature conservation activities. Also practical financing problems of the common territorial nature use in Ukraine are identified, among which the followings are: lack of systematic interaction between the subjects of public and private sectors in the framework of environmental activities; inefficiency distributive processes of public funds; inadequate regulatory procedures to ensure the financing of environmental protection measures; mismatch costs of environmental trends to the real needs of the public sector; the limited fiscal capacity of a limited set of environmental charges; inefficient use of environmental protection funds.