The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low le...The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of"thin state policy" and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax (VAT) and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget.展开更多
Considered in this paper are pseudo-injective modules and principally pseudoinjective modules, which are generalizations of quasi-injective modules and PQ-injective modules. Pseudo-injective modules are dual to pseudo...Considered in this paper are pseudo-injective modules and principally pseudoinjective modules, which are generalizations of quasi-injective modules and PQ-injective modules. Pseudo-injective modules are dual to pseudo-projective modules. We study their properties and endomorphism rings, and obtain some properties of the Jacobson radical of such rings.展开更多
文摘The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of"thin state policy" and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax (VAT) and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget.
基金the National Natural Science Foundation of China (10371101).
文摘Considered in this paper are pseudo-injective modules and principally pseudoinjective modules, which are generalizations of quasi-injective modules and PQ-injective modules. Pseudo-injective modules are dual to pseudo-projective modules. We study their properties and endomorphism rings, and obtain some properties of the Jacobson radical of such rings.