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SOCIO-PEDAGOGICAL CONDITIONS OF PERSONAL MORALITY FORMATION IN MODERN EDUCATIONAL SYSTEM

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Isaienko T., Martyniuk V.
Педагогічні науки: теорія, історія, інноваційні технології
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2016
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issue 7(61)
212-223
EN
This paper presents and provides insight into the socio-pedagogical conditions of personal morality. It was experimentally proved that choosing the right options and arrangement of certain conditions makes possible to direct the educational process in accordance with the intended purpose. This paper characterizes a macro-environment, and the productive forces, material and spiritual values, manufacturing, state political and other public organizations which are related to it. As well this paper characterizes a micro- environment, the main components of which are: primary training group, public organizations at the place of residence, informal groups and others. A combination of factors that ensure the efficiency of moral development of cadets who study at higher military education institutions was defined in this paper as well. It is proved that a particular moral action is always determined by the consistency of the external and internal conditions. The paper defines public conditions (military groups, military pedagogical process, military rituals etc.), as well as material and physical conditions (life of service personnel, military equipment and weapons, climate, etc.) of good moral development of the military personnel. It is proved the importance of a focused study of the socio-humanitarian cycle of compulsory subjects and introduction of special courses, which will contribute to the formation of students’ moral culture. Based on complex theoretical and empirical methods (retrospective and systematic structural analysis, synthesis, comparison, modeling, generalization, questionnaire, testing, interviews, self-assessment, etc.) it was proved the necessity of humanization and humanitarization of the educational process of higher military education institutions and creating a personal and professional oriented program taking into account the existing level of students’ morality, their sex and age, individual and psychological, professional and productive, belief and personal, socio-political features.
2
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Local Tax Strategy and Its Components and the Formation of Investment Competitiveness of the Municipality

100%
Martyniuk V., Wołowiec T.
Biuletyn Stowarzyszenia Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego
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2022
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vol. 17
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issue 19 (2)
239-257
PL
Można przyjąć, iż głównym celem polityki podatkowej – zarówno z perspektywy makro-, jak i mikroekonomicznej – jest realizacja funkcji fiskalnej podatków, polegającej na gromadzeniu dochodów podatkowych, umożliwiających wypełnianie zadań i funkcji należnych podmiotom sektora finansów publicznych. Dochody podatkowe są wykorzystywane do finansowania transferów budżetowych, m.in. dla sektora publicznego, oddziałując jednocześnie na procesy alokacyjne między podatnikami a sektorem finansów publicznych. Podatki i system podatkowy spełniają także pozafiskalne funkcje opodatkowania, wpływając – m.in. poprzez ulgi i zwolnienia podatkowe – na realizację różnorodnych celów stymulacyjnych, gospodarczych i społecznych (często nadmiernie rozbudowanych i wzajemnie sprzecznych). Przykładem pozafiskalnych celów opodatkowania jest m.in. wykorzystywanie instrumentów podatkowych do wpływania na zmiany struktury ekonomicznej czy społecznej na poziomie gminy. Na wysokość dochodów uzyskiwanych przez gminy z podatków i opłat samorządowych w Polsce wpływała realizowana przez gminy polityka podatkowa i wynikające z niej między innymi obniżki maksymalnych stawek podatków i opłat, będące narzędziami wspierania systemowego rozwoju lokalnego.
EN
It can be assumed that the main objective of the tax policy – both from the macro- and microeconomic perspective – is the implementation of the fiscal function of taxes, consisting in the accumulation of tax revenues to fulfil the tasks and functions of public finance sector entities. Tax revenues are used to finance budget transfers, e.g. to the public sector, while affecting the allocation processes between taxpayers and the public finance sector. Taxes and the tax system also perform non-fiscal functions of taxation, influencing – inter alia, through tax allowances and tax exemptions – the implementation of various stimulus, economic and social objectives (often overextended and mutually contradictory). An example of non-fiscal goals of taxation is the use of tax instruments to influence changes in the economic or social structure at the municipality level. The amount of revenue obtained by municipalities from local government taxes and fees in Poland was influenced by the tax policy pursued by municipalities and the resulting reduction of the maximum tax and fee rates, which are tools for supporting local systemic development.
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