119 research outputs found
INNOVATION AND ESTONIAN TAXATION SYSTEM
No full textThe economic crisis of 2008-2010, which has hit the world, especially the Baltic States with their ultraliberal economy, has forced Estonia to look for solutions to overcome the depression. A low level of taxation, the policy of “thin state policy” and small public sector have influenced the macroeconomics of Estonia since it re-independence. The indirect taxes, especially consumption taxes, are dominating in Estonian taxation system. The increase in the tax burden of a little more than 2% in 2009, through the increase VAT and excises, and through the pruning of income taxation benefits, did not enlarge the state budget in the same amount. The pruning of the budget not only rapidly decreased the internal market of the state, but also decreased incomes in future periods due to the dominance of consumption taxes. The economic depression, which began in 2008 has demonstrated a weak orientation of Estonian economy, threaten its taxation system on innovation. The author considers the reason of it to be in a big percentage of consumption taxes in Estonian state budget. The amount of investments has essentially decreased than the decrease of GDP and state budget
Труды по политической экономии. Экономические и социальные факторы воспроизводства в условиях развитого социализма
No full text• М. Павельсон. Воздействие социально - экономических условий на воспроизводство рабочей силы
• М. Pavelson. The Influence of Socio-Economic Conditions upon the Reproduction of Labour Force. Summary
• U. Рандвеэр. О формировании условий воспроизводства рабочей силы
• М. Rапdvеег. About Forming the Conditions of Reproduction of Labour Force. Summary
• Аppак. Влияние качества услуг транспорта на воспроизводство рабочей силы
• А. Arrak. Der Einfluß der Qualität von Transportleistungen auf die Reproduktion der Arbeitskraft. Zusammenfassung
• M. Кepeм. Роль социальной инфраструктуры в воспроизводстве рабочей силы
• K. Kerem The Role of Social Infrastructure in the Process of Reproduction of Labour Force. Summary
• K. Кумм. Распределение по труду в процессе воспроизводства рабочей силы
• K. Kumm. Distribution by Labour in (the Ргосеss of) Reproducing Labour Force. Summагу
• Л. Cаккeус. Социально-экономические проблемы управления формирования трудовых ресурсов
• L. Sakkeus. Socio-Economic Problems of the Management of the Formation of Labour Force Reaouroes. Summary
• O. Раю. Экономические вопросы подготовки высококвалифицированных кадров в ЭССР
• O. Paju. Some Economical Problems in Preparation of Highly skilled Workers in the ESSR. Summary
• Э. Хансберг. Взаимосвязь образа жизни с социально-экономическим типом общественного производства
• E. Hansberg. On the Interrelations of the Mode of Life and Socio-Economic Type of Social Production. Summary
• P. Tальтc. Потребность как категория политической экономии в широком смысле слова
• R. Talts. Need as the Category of Political Economy in its Wider Meaning. Summагу
• Meтса. Влияние качества сельских поселений на эффективность производства
• Metsa. On the Influence of the Quality of Rural Settlements on the Production Efficiency. Summary
• Вокк. Интенсивность общественного производства и пути ее дальнейшего повышения
• V. Vokk. The Intensity of Social Production and its Further Ways of Increasing. Summary
• Содержаниеhttp://tartu.ester.ee/record=b1174908~S1*es
In memoriam Dr. Olev Lugus (12.03.1935-27.06.2014). Mit Zusammenfassung
No full textOlev Lugus was born in a farmer’s family in the Sangaste Parish, Valga County on the 12th of March 1935. He began his education in the Restu primary school and continued in Valga Accounting and Planning Technical High School. After graduating from the Technical High School, he started his working career as an economist in the industry department at the Planning Committee of the Pärnu region. In 1953, his career continued in the Pärnu woodworking factory „Viisnurk“ in the position of senior engineer, later as a head of department. In parallel with work, Olev Lugus went to study at the Tartu State University, from which he graduated in 1962 in the speciality of industrial economics. After graduating, he decided to take up an academic career in economics. In 1962, he started his long and productive research career at the Institute of Economics, Academy of Sciences of the Estonian SSR (later Estonian Institute of Economics at Tallinn University of Technology); at first as a junior researcher, then, after post-graduate studies and defending the thesis of a Candidate of Economics (PhD)
„The Main Perspectives and Economic Efficiency of the Complex Using of Wood in the Estonian SSR“ as a senior researcher (1971). Quite soon, in 1972, he was appointed a head of the department of industrial economics. In 1986, he was promoted to the position of research director and in 1989, was elected a director of the Institute of Economics. He remained the director of the Institute also after re-elections until 1998. In the period 1998–2000, he worked as an economic advisor to the Estonian Employers’ Confederation.
Olev Lugus was the director of the Institute of Economics in a complicated but also a very interesting and promising period when Estonia regained its independence. It was not easy to be part of the process of reforming the Estonian Academy of Sciences and the research system. At the same time, it was very stimulating to take new challenges – important orders from new institutions of the Republic of Estonia for applied research and analyses. One of the new challenges was the launch of applications for international research projects. Under the leadership of Olev Lugus, the Institute of Economics faced these challenges successfully. The main area of his personal research was analysis and prognostication of development of the Estonian industry, focusing on analysis of the use of Estonian forest resources and wood industry. In the period of regaining independence in Estonia, different macro-economic research topics were on the agenda.
Olev Lugus was the Estonian leader in 10 international projects, including with such partners as PHARE programme, International Centre of Economic Growth (ICEG, USA), Finnish Institute of Economic Research (ETLA) etc. He was also one of the leaders of working out the programme of Estonian economic independence (so-called IME-project). Olev Lugus was the Estonian coordinator of the ICEG (1985–1998); a member of the Estonian President’s Academic Council (1994–1996); a vice-chairman of the Estonian Economic Association and had several other important public appointments.
He made over 2100 presentations in Estonia and abroad about his research findings and development problems of the Estonian economy. He was also an author of nearly 150 publications and an editor of 8 collections of research papers on economics, including the Estonian-Finnish joint collection “Comparison of the Estonian and Finnish Socioeconomic Development” (Helsinki 1993), which in 1994 received the Estonian Science Award in humanities and social sciences. Olev Lugus has been awarded a Badge of Honour Order (1981) and in 1987, he received the honorary title of the meritorious cultural figure of the Estonian SSR.
Colleagues remember Olev Lugus as an energetic, productive and capable scientist who achieved a lot. He was a warm and friendly person, very considerate and kind to his colleagues. Olev Lugus, an internationally renowned Estonian economist and tireless populariser of economics died on the 27th of June 2014 in Tallin
The dominance of indirect taxes in Estonian state budget. Summary:Kaudsete maksude dominant Eesti riigieelarve tuludes
No full textRecession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. The purpose of Estonian government’s economic policy during the highest peak of crisis was to keep the budget in balance. Instead of recovering economy the taxes were arisen and costs were reduced. The results of such a policy aren’t still clear. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the articl
Estonian Economy and Economic Policy during the Economic Crisis
No full textEstonia suffered the deepest economic crisis of its history in 2007-2010; also, the crisis was one of the most troublesome ones among the member states of EU. The paper deals with main indicators describing the size and dynamics of the crisis and with the economic politics of government in the period. The latter one can be characterized by delay in giving estimation to economic processes and the lack of means against the crisis. At the same time government erected task to join euro at any price. The economic reactions were centred on it. The taxis were increased and the expenditures were cut down in order to balance the budget at the highest peak of the crisis, it was done also in the middle of the budget year. All the criteria to join euro were succeeded to fulfil for a certain period (today the inflation is much higher again), but the difficulties of the crisis were magnified. The paper doesn’t give prognosis for the development of EC, euro, and Estonian economy in euro zone; neither does it give any variances of economic politics for next year
The Dominance of Indirect Taxes in Estonian State Budget
No full textRecession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article
Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis
No full textRecession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article
Economic crisis and economic policy in Estonia 2007-2010 . Majanduskriis ja majanduspoliitika Eestis 2007-2010
No full textEstonia suffered the deepest economic crisis of its history in 2007-2010; also, the crisis was one of the most troublesome ones among the member states of EU and among the industrialized countries worldwide. The paper deals with main indicators describing the size and dynamics of the crisis and with the economic politics of government in the period. The latter one can be characterized by delay in giving estimation to economic processes and the lack of means against the crisis. At the same time government erected task to join euro at any price. The economic reactions were centred on it. The taxes were lifted and the costs were cut down in order to balance the budget at the highest peak of the crisis, it was done also in the middle of the budget year. All the criteria to join euro were succeeded to fulfil for a certain period (today the inflation is much higher again), but the difficulties of the crisis were magnified. The paper doesn’t give prognosis for the development of Estonian economy in euro zone, neither does it give any variances of economic politics for next years
Professor Herbert Metsa (1931-2008) – teadlane ja organisaator omas ajas.Professor Herbert Metsa (1931-2008) – Wissenschaftler und bedeutender Organisator seiner Zeit
No full textHerbert Metsa was born on 2 January 1931 and graduated the Faculty of Law of Tartu University with honours degree in 1954. He worked as the vice-chairman of the board of Tartu Consumers’ Co-operative.
The leader of the Department of Political Economy of Tartu University was latter Academic Professor Bronstein, who chose stuff by abilities, not by the political loyalty. So, Herbert Metsa became aspirant of University in 1956 in spite of the fact that he had a black spot – his father had been a member of Self-Defence in 1941-1942. Metsa got the Degree of Aspirant in 1963 (“The Problems of Price Formation in Socialist Industry”) and he worked in Tartu University in 1961-1974; he was promoted from assistant to an assistant professor.
The first book by Herbert Metsa (“Personal Property and Personal Consumption”) was published in 1966. A row of books and brochures followed it: “Expenditure of Labour and its efficiency” (1970), “Scientific and Technical Progress and IX Five-year Period” (1972), “Present Day and the Stimulation of the Quality of the Production” (1974), “The Intensification of Social Producing and Economical Mechanism in Socialist Society” (1980) and “Modern Problems of Producing Development” (1984). Doctor’s Thesis “The Problems of Raising Economic Efficiency of Social Producing” was maintained in 1973 by Herbert Metsa. H. Metsa has published almost 200 various scientific publications.
H. Metsa has got administrative job since 1974. He’s the science pro-rector of Tartu University (also, the degree of professor is obtained in the same period in 1978). He’s the director of the Estonian branch of All-Union Institute of Labour Scientific Researches 1981-1985. In 1985 he come back to Tartu, to Estonian University of Life Sciences. Initially he leads the Department of Political Economy (1985-1990), and afterwards he’s the Professor of the Department of Agrarian Economics (1990-1992) and Chairman of Marketing Chair (1992-1996). Professor Emeritus Herbert Metsa died on 25 May 2008 in Tartu.
Metsa would be memorized as a forceful and resolute organizer of science and through his strong clout and very exigent attitude to his subordinates. As the science pro-rector he practically created a faculty and laid the basis for contract researches, which were the only researches of Grand principle of that time.
There are two main fields of Herbert Metsaś scientific researches, which are of interest nowadays. First, he reached very close to describing processes of modern microeconomic positive scale effects. He used the term: stadiums of intensive development way. A development of society could take place only if (whatever) impact is bigger than the growth of the resources used for it; it’s impressed by formula: Δ impact > Δ inputs. Another field of scientific interest since today in H. Metsa researches are the problems of quality. H. Metsa observes the questions of quality in socialist economy and he demonstrates that the interest of an enterprise to arise the quality isn’t sufficient in a situation, wherein the realization of all the planned production has been guaranteed according to the fixed prices. A small school (M. Miljan; I. Larin etc.) arose from the leadership of Herbert Metsa in the observation of quality problem
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