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An Exploratory Study on Benefit Evaluation of Cultural Creative Enterprises
Issue:
Volume 8, Issue 6, December 2020
Pages:
214-218
Received:
1 September 2020
Published:
4 November 2020
Abstract: As China’s political and cultural center, science and technology innovation center, Beijing has always been at the forefront of cultural and creative industries. In recent years, thanks to policies such as mass entrepreneurship and internet plus, Beijing's cultural and creative industries have ushered into a new era. The purpose of this study was to create a benefit evaluation system for the cultural and creative industries that are of great importance to society and government. This study used Delphi method to build a preliminary evaluation model, conducted questionnaires, conducted and interpreted factor analysis, and drew a conclusion on the factors that comprise of a comprehensive benefit evaluation system. The study shows that evaluation index system of cultural and creative enterprises mainly includes two parts: economic benefit index and social benefit index. For economic benefit index, the evaluation involves income level, brand value, cost input and economic drive effect. While for social benefit index, besides the usual tax contribution and employment contribution, it should also include indicators reflecting such characteristics of cultural and creative industries as brand demonstration effect, social morality drive effect, education effect and social capital. Hence, the benefits of the cultural and creative industries are demonstrated not only in generating more value for the region’s economy but also in creating social value.
Abstract: As China’s political and cultural center, science and technology innovation center, Beijing has always been at the forefront of cultural and creative industries. In recent years, thanks to policies such as mass entrepreneurship and internet plus, Beijing's cultural and creative industries have ushered into a new era. The purpose of this study was t...
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The Role of Indirect Taxes in the Process of Filling the State Budget
Mrachkovska Nadiia Kostiantynivna,
Shevchenko Nataliia Yuriivna
Issue:
Volume 8, Issue 6, December 2020
Pages:
219-223
Received:
14 October 2020
Accepted:
11 November 2020
Published:
27 November 2020
Abstract: The process of the state budget revenues formation is accompanied by economic relations which are based on the withdrawal of a share of economic entities revenues in the form of direct and indirect taxes to the centralized fund for financial resources. The priorities of the state in fiscal policy and the level of economic development of society are determined through the level of the balance between revenues from direct and indirect taxes to the budget. The state has a significant impact on socio-economic growth, regulates macro- and microeconomic processes through taxes. Ukraine is currently at a rather complicated political and economic stage of development, which is accompanied by the tasks of sufficient and prompt filling the state budget to perform socio-economic functions. Indirect taxes occupy an important place in this process. They have the vast majority in the structure of tax revenues, that’s why the issue of studying its impact on the formation of the revenue side of the state budget and stimulating the economy is relevant. The article considers the issues of filling Ukraine's Budget through indirect taxes. The role of indirect taxes in the formation of budget revenues and its importance as a tool for state regulation of economic processes in society is proved. The directions to improve filling the budget through indirect taxes are determined.
Abstract: The process of the state budget revenues formation is accompanied by economic relations which are based on the withdrawal of a share of economic entities revenues in the form of direct and indirect taxes to the centralized fund for financial resources. The priorities of the state in fiscal policy and the level of economic development of society are...
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Research and Analysis on the Mutual Restriction Factors Between Green Finance and New Energy Power Industry
Issue:
Volume 8, Issue 6, December 2020
Pages:
224-230
Received:
3 November 2020
Published:
27 November 2020
Abstract: For the past few years, green finance, as one of the most important means of sustainable development, has been widely concerned by scholars at home and abroad. The development of new energy power industry is rapid, and the application of green finance is more and more extensive. The integration of the green finance and new energy power industry is conducive to promoting the construction of ecological civilization in China. However, due to the relatively backward development of green finance, the new energy power industry also has some limitations, resulting in defects in the integration of the two. This paper first describes the current situation of the support of green finance to the development of China's new energy power industry, and the mechanism of green finance supporting the new energy power industry, that is, the effect of capital aggregation and the effect of scientific and technological innovation. On this basis, it further analyzes the bottleneck constraints in the process of the two docking, such as insufficient supply of green financial products, low level of innovation, imperfect laws and regulations, etc. Finally, the paper puts forward some suggestions on how to realize the connection between new energy industry and power industry. The content is novel and frontier.
Abstract: For the past few years, green finance, as one of the most important means of sustainable development, has been widely concerned by scholars at home and abroad. The development of new energy power industry is rapid, and the application of green finance is more and more extensive. The integration of the green finance and new energy power industry is ...
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