State Budget Revenues Research Articles

Impact of the shadow economy on the generation of income of the state budget of the republic of Uzbekistan

The article considers and investigates the economic content of the shadow economy. The essence and structure of state budget revenues are determined. The state of formation of the income structure of the budgets of the Republic of Uzbekistan for 2022 was assessed. The direct and indirect influence of the shadow economy on the formation of state budget revenues of the Republic of Uzbekistan and the main measures to reduce the shadow economy have been studied.

АНАЛІЗ ФІСКАЛЬНОЇ ЕФЕКТИВНОСТІ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ

For Ukraine the VAT plays a significant budget forming role. However VAT potential in the modern tax system of Ukraine is realized not completely. The article analyzes the fiscal effectiveness of the value-added tax and explores its regulatory role. The specific weight of the tax in the budget of Ukraine of Ukraine. For the first time, the value added tax was introduced in France in 1954. The author systemizes the basic theoretical aspects of VAT efficiency. VAT is the main budget-forming tax that fully comes to the State Budget. The fiscal efficiency analysis of the VAT system in Ukraine has been made and on this basis was clarified the role of VAT system in the formation of the State financial resources. It evaluates revenue of the State budget of Ukraine in respect of value added tax. Based on fiscal statistics confirmed the importance of tax in tax revenues of the country. The indicators of fiscal significance of indirect taxes in the dynamics are assessed, the level of their influence on the formation of the state budget revenues is determined. It is proved that almost half of the state budget revenues are generated by VAT. The structure of VAT revenues to the state budget of Ukraine is presented. the factors that influenced the fulfillment of planned VAT revenues are identified. It is determined that the highest level of fiscal significance among indirect taxes in VAT, followed by excise tax. The analysis of the ratio of VAT receipts from the domestic goods sale (works, services) and goods imported into the territory of Ukraine, which resulted in significant predominance of VAT from import operations. The article analyzes the value-added tax as the main source of budget revenues Ukraine, considered its fiscal efficiency. Thesis there is determined the key factors that influence the effectiveness of fiscal tax. Suggested directions for increasing fiscal efficiency and the regulatory role of VAT in Ukraine.

ФІСКАЛЬНІ МЕТОДИ ПІДТРИМКИ ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ НА ПЕРІОД ВОЄННОГО СТАНУ

The article discusses the fiscal methods of state support for economic activity under martial law. Separate levers of regulation of incomes and expenses are analyzed and the problems of budget support are defined. The state, dynamics and trends in the development of fiscal instruments of Ukraine in 2014-2022 are considered. The "packages" of the tax reform of the period of martial law are analyzed. The dynamics of tax revenues for August 2022 is traced. It is determined that revenues are uneven, in contrast to 2014, when their share was 78.43% of budget revenues, in 2021 it increased to 85.41% and in six months 2022 decreased to 58.54%. Personal income tax in January 2022 was 9% higher than the same period in 2021, reaching UAH 91 billion by August. Income tax with a 6% increase in January 2022 compared to January 2021 decreased by 18.3% in August 2022, reaching UAH 87 billion. The dynamics of functional expenses of the State Budget of Ukraine in 2014-2022 is considered. decreased from 8% to 2.51%. The structure of State budget revenues for the 2nd quarter of 2022 consisted of 73.61% tax revenues, 16.35% non-tax revenues, 0.16% capital income, 9.84% EU support. Dynamics of individual financial macro indicators of Ukraine for 2014-2022 shows a significant downward trend, primarily due to a decrease in the level of GDP by 37.2% over the 2nd quarter of 2022. Problems that impede the effective use of fiscal methods to support economic activity in Ukraine have been identified. The measures that need to be implemented to improve the efficiency of fiscal methods are proposed: analysis of the structure of budget revenues, trends in tax revenues, the dynamics of individual financial macro indicators and their interpretation to determine tactics and strategies for financial support of the economy during martial law in Ukraine.

VAT gap determinants in the European Union

Background: The VAT gap is a key topic in the context of state budget revenues. The European Union introduced measures to support the member states in reducing the VAT gap. However, if such support is to be effective, it must be applied in the areas that are directly related to the VAT gap.
 Research purpose: The study aims to identify significant determinants of the VAT gap in EU countries. The present study identifies factors that the EU as a whole can deal with to suport member states in reducing the VAT gap.
 Methods: The study concerns the analysis of descriptive statistics of selected variables and the econometric model with the GMM system, based on which it was possible to identify significant determinants of the VAT gap in the group of EU countries.
 Conclusions: The key determinants of the VAT gap in the group of EU countries are economic growth and efficiency of governance. As a consequence, the EU policy aimed at reducing the VAT gap should focus mainly on those aspects that have a significant impact on the states’ revenue and are under the jurisdiction of the EU. The most important aspects that the EU as a whole should focus on are the economic growth and the efficiency of the administration’s activities. Indicating the directions of EU action fills the current research gap in this area.

ЕКОНОМІЧНА ДОЦІЛЬНІСТЬ УПРАВЛІННЯ ЕКОЛОГІЧНИМ ПОДАТКОМ

With the achievement of ecological and economic balance in the functioning of the economy, the world community has chosen a reliable path – resource and energy conservation, along with a decrease in the anthropogenic impact on the environment. The consequences caused by global warming require an integrated approach and a review of priorities in order to ensure the interaction of the environment, society and the economy. However, due to the difficulty of forecasting future greenhouse gas emissions, there is a high level of uncertainty in assessing the impact of climate change on the economy. One of the methods of promoting the saving of energy resources and reducing the anthropogenic overload on nature is the ratio of legislative acts in the field of ecology and environmental taxes. The article studies and analyzes the growth of the tax rate on carbon dioxide emissions in the EU countries and Ukraine, and determines the economic essence of the environmental tax. It is noted that in most developed countries, environmental taxes in the general system of taxes and payments average 5-10%, in Ukraine – about 2%, as evidenced by the analysis of the dynamics of state budget revenues of Ukraine from the environmental tax for 2016-2020. Special attention is paid to the environmental tax for emissions of carbon dioxide into the atmosphere and the targeted use of state budget revenues from environmental taxes, which will bring Ukraine's industry closer to reducing greenhouse gas emissions to 35% of the 1990 level. It has been determined that for the movement of Ukraine in the direction of greening the economy, it is necessary that the legal framework in the field of environmental protection be in harmony with international legislation. The authors of the article emphasize that in order to achieve low-cost reductions in greenhouse gas emissions, the emissions trading system must work effectively. The carbon market, which has been operating in the EU since 2005, allows businesses to trade their reserve surcharges with other institutions that are short of allowances, while businesses can buy enough emissions to cover their own needs.

The Effect of Indirect Taxes on the State Budget Revenue

Taxes are among the key economic instruments by means of which the state fulfils its functions in the economy. Depending on the relation of an object of taxation to a source of tax, two tax types are distinguished: direct taxes, where the nominal (formal) and real taxpayers are clearly identical, and indirect taxes, where such identity is not present, i.e., a formal source of a tax is not the same as its real source. This paper intends to discuss the fiscal significance of indirect taxes to the state budget. The analysis implies the indirect taxes generate high budget receipts not only at times of economic growth but also during economic crises. In 2016-2020, indirect taxation accounted for the largest proportion (an average of 70%) of all the state budget?s tax revenue. A dominant status of the value added tax among the overall income of the state budget could be noted as well. It constituted 44% of the total income on average at the time. In addition, the results of a correlation matrix show a strong link between the state budget revenue and indirect taxes. A statistical analysis affirms the research hypothesis that indirect taxation has a considerable impact on the state budget?s revenue.

CONCEPTUAL PRINCIPLES OF FISCAL EFFICIENCY OF INDIRECT TAXATION IN UKRAINE

The article proposes the concept of fiscal efficiency of indirect taxation, the purpose of which is to ensure growth and stabilization of fiscal significance of indirect taxes in consolidated budget revenues and GDP of Ukraine, growth of VAT fiscal efficiency indicators (productivity, effective rate, VAT budget efficiency ratio). taxes. The concept is based on the general and specific principles of indirect taxation, defines the functions, purpose, objectives and methods aimed at assessing and identifying reserves of fiscal efficiency of indirect taxation. The indicators of fiscal significance of indirect taxes in the dynamics are assessed, the level of their influence on the formation of the state budget revenues and the country’s GDP is determined. It is determined that the highest level of fiscal significance among indirect taxes in VAT, followed by excise tax and duty. The analysis revealed a slight reduction in the fiscal importance of indirect taxes, due to the crisis in the country. The structure of VAT revenues to the state budget of Ukraine is presented, the factors that influenced the non-fulfillment of planned VAT revenues are identified. Thus, inaccurate forecast of inflation and exchange rates, reduced imports of goods, reduced sales of tobacco products, the effect of anti-crisis measures on Covid-19, reduced consumer demand, closing borders, the situation on the world and national markets and more. The method of calculation is given and the indicators of fiscal efficiency of VAT are estimated, the downward trend of the indicator of productivity of VAT, effective rate and coefficient of budgetary efficiency of VAT is defined. It is determined that VAT revenues have the potential for growth, as there is a significant gap between the effective and regulatory VAT rate.

Croatian Tourism Sector and Crisis Management

Tourism is an extremely important economic sector for the Republic of Croatia and an important component of certain economic and social activities, such as transport and business of travel agencies, trade, catering, agriculture, and numerous service activities. Many Croatian citizens are directly, indirectly, or partially employed in the said sectors. Many depend on it – from individuals, through various business entities and tourist destinations, to the state itself which generates almost 20 percent of the annual state budget revenue from tourism. Given the multilevel and multifunctional importance of tourism, it is important to research how it is organized for emergencies that can cause significant disruptions in the operation and revenue generation. The goal of this paper is to analyze how and how successfully the tourism sector coped with the COVID-19 pandemic and the resulting crisis, what crisis management mechanisms were developed and how they were used during 2020.

Current situation and solutions to accelerate the implementation of gas projects in Vietnam to effectively exploit domestic resources

Ensuring the implementation progress of Vietnam's major gas projects (Block B, Ca Voi Xanh and Ken Bau) with early gas flow to the shore not only provides gas for power projects on time in accordance with the draft National Power Development Master Plan for the 2021 - 2030 period, with a vision to 2045 (draft Power Master Plan VIII), but also maintains the momentum of economic growth and increase revenues for the State budget.
 Vietnam needs solutions to accelerate the progress of projects to bring gas to shore to ensure energy security (meeting the increasing domestic gas demand), and to convert gas resources into national budget in the trend of energy transition and efficiency of investment capital (for projects having state-owned enterprise’s capital).
 The article analyses the fluctuation of State budget revenue when gas projects are slow to be put into operation, compares the national benefits of gas extraction projects with LNG import, and thereby recommends solutions to put gas projects into early operation.

Instruments of state stimulation of investments in the conditions of Industry 4.0 development

The article describes the methods of state stimulation of investments in the development of R&D and innovation. Based on the research of experts from the Big Four and reports of international organizations, an overview of current trends in the application of methods and measures of state support for investment in R & D and innovation in various countries, including those with a similar economic structure to Kazakhstan, is made. At the heart of modern innovative trends, the development of elements of Industry 4.0 and the digital transformation of industrial enterprises are of great importance for economic growth. In the context of a pandemic, there are crisis changes in the economy, in the behavior of business entities and people’s consciousness, which provide for a proactive role of the state in ensuring stability and forming a sustainable development trend in the post-pandemic period. Crises, as a rule, in addition to destructive consequences, create the need and opportunities for the introduction of innovations and the transition to a qualitatively new technological level of development. One of the main factors of successful investment decisions of enterprises at the present stage is the speed of application of new digital technologies, which are more effective in comparison with investments in the creation of new production capacities. In the conditions of uncertainty of return on investment, the author suggests using the fiscal measures adopted in international practice to stimulate investment in R & D, including for the development of Industry 4.0 in the basic industries of Kazakhstan. The considered structure of investment incentives can be used to increase the scale of investments by large private and national corporations in the MMC and NGS sector, which positively affects the financial flows of enterprises and state budget revenues in the medium term. The author’s conclusions may be of interest to state authorized bodies and company managers when financing digitalization projects of industrial enterprises.

STATE ECONOMIC POLICY AS A TOOL FOR IMPROVING THE SOCIAL WELFARE SYSTEM

Introduction. The economic development of any society is determined by its needs, so when analyzing long-term changes in the economic system, attention is focused on the parameters of social welfare. People's perception of the level of their well-being is historically determined and depends on the prevailing criteria for assessing human well-being at a particular time and place. In modern Ukraine, the level and standards of living of the population does not meet world standards of living, the level of real incomes of many citizens is extremely low, economic and social differentiation between rich and poor is extremely high. In this regard, improving public welfare is the central task of the state in the formation and implementation of economic policy. The purpose of the article is to study the state economic policy as a tool to improve the social welfare system. Results. Models of state influence on public welfare are considered: liberal, neoclassical, neo-Keynesian ("welfare state", social market economy). The study of models of state influence on public welfare allowed to determine the directions of state intervention: external effects, production of public goods, influence on asymmetric information, leveling of cyclical fluctuations, policy of support and growth of incomes, protection of competition. The legal framework for the formation of social standards in our country is not developed. The priority tasks of the state in the fight against poverty have been identified. Recommendations for further development of social partnership are given. Conclusions. The state takes a number of measures aimed at ensuring the growth of social and individual well-being at both the national and regional levels. At the same time, the measures taken are often ineffective due to the lack of the main basis in the mechanism of improving welfare - the goal of meeting the specific needs of the individual and society. It is based on needs that the minimum wage, the level of pensions and scholarships and other social standards should be determined. Collective and social needs must be taken into account in the distribution of both corporate profits and state budget revenues. The focus of public policy to meet needs will increase its effectiveness. Key words: social welfare, poverty, state economic policy, social policy.

Does the COVID19 pandemic change the relationship between government expenditures and economic growth in Azerbaijan?

This paper investigates the impact of the Government's capital and current expenditures on economic growth in Azerbaijan. The estimation strategy of the research consists of two directions. First, all estimation approaches were used for the period of 2005Q1-2019Q4. The estimated model for this period is called Model 1. Second, the model which is called Model 2 was estimated for whole period of 2005Q12021Q1. This approach allows comparing the role of the Government expenditures on non-oil economic activity in normal times and during the COVID-19 pandemic in Azerbaijan. Estimations show that coefficients characterizing the impact of Government current expenditures and capital expenditures on non-oil economic growth are almost the same for both periods. Therefore, we can state that COVID-19 pandemic did not affect the structure of the relationship between Government expenditures and non-oil economic growth. Results show that 1 percent increase in capital and current expenditures of state budget increases the real non-oil GDP by 0.10 and 0.40 percentage points, respectively. Accordingly, both capital and current expenditures of the state budget have positive impact on the real non-oil GDP growth for the both periods. This is in contrast to findings in the literature, which argue that increasing current expenditures financed by tax hikes lead to a lagged decrease in private investment, having an overall negative impact on economic growth. We attribute this opposing finding to the Azerbaijani state budget revenue system, which is financed by transfers from the State Oil Fund (Stabilization Fund). Thus, large government investment and social projects mostly rely on non-tax sources. Therefore, we argue that positive impact of capital and current expenditures of government budget on non-oil GDP seems plausible for Azerbaijan. Another result of our estimation is that expansion of economic openness accompanied by non-oil economic growth plunge in Azerbaijan. We interpret this phenomenon with very low share of non-oil export, where openness is mostly caused by increase in import volume.

Фінансові ризики бюджетної безпеки та їх державне регулювання

The purpose of the article is to substantiate the features of financial risks of the budget component of financial security of Ukraine on the example of the analysis of expenditures for individual security-forming sectors. Research methods. A monographic method was used to review scientific publications of researchers and the regulatory framework on budget security, empirical, systemic and comparative analyzes and synthesis for monitoring indicators and sub-indices of financial and budget security, a graphical method to reflect the dynamics of the studied indicators, a statistical method to identify the integration of risks, abstract logical for theoretical generalizations and conclusions. Research results. Financial risks for the sphere of budget security are classified. The dynamics of the integrated index of economic security and subindex of financial security, and in its structure, budgetary security is analyzed; operational budget expenditures and expenditures on the food and national security sectors. The directions based on which the types of budget security are regulated are determined: focus on achieving the strategic goal; the need to guarantee the priority of budget expenditures for specific industries in the context of political, economic, artificial and global crises; for economic sectors - compliance with the balance of the industry's contribution to GDP and the share of its funding from the State Budget. Scientific novelty. The definition of financial risks of budget security as threats to organizational, regulatory, and administrative measures for the formation of state budget revenues and expenditures has been further developed. The analysis of financial security sub-indices for the current period is in-depth. The connection between financial and budgetary security has been established. The dependences of the dynamics and efficiency of budget expenditures on individual security-forming industries are studied. Methodological support of budget security analysis processes and approaches to the effectiveness of state regulation has been improved. Practical significance. Improvement of the grouping of financial risks, methodical approaches to the definition of directions of the state regulation of decrease in the level of financial risks in the field of budgetary safety is offered. Some conclusions of the study can be used to form the Strategy for the development of security-forming industries. Tabl.: 7. Figs.: 1. Refs.: 31.

Improving the Efficiency of the State Budget Balance in Vietnam

The state budget balance is always an extremely important issue for each government. In 2020, Vietnam has a relatively small-scale economy. Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD respectively. Budget revenue is still limited, but the need for recurrent spending and development investment is still very large now and in many years to come. In the past time, budget revenue and expenditure are in a situation of not having the necessary balance, the state budget deficit has been still around 4.5 percent of GDP. The actual state budget revenue and expenditure balance have been revealing several disadvantages. Faced to such a situation, the author would like to present some important issues about the state budget revenue and expenditure and propose key solutions to increase the efficiency of state budget revenue and expenditure in Vietnam.

Profit Tax In Uzbekistan: Analysis Of The State Of Collection And Optimization Of Its Impact On Financial Relations

It is vivid that today, corporate profit taxes play vital role in the activities of enterprises. To be clearly, specially, profit tax, on the one hand, affects the financial condition of the enterprise, on the other hand, it serves as one of the pivotal types of taxes in the replenishment of state budget revenues. Author on this paper investigates the situation with the collection of profit tax on budget revenues in Uzbekistan, the impact of this type of tax on the activities of taxpayers, as well as the impact on financial relations. Finally, in the conclusion of the article there are proposals and recommendations for the collection of profit tax.

БЮДЖЕТНИЙ ДЕФІЦИТ І ФІНАНСУВАННЯ КРИТИЧНИХ ПОСЛУГ

Уточнено підходи щодо застосування дефіцитного бюджетного фінансування в проведенні фіскальної політики. Зроблено висновки, що аналіз дефіциту, що міститься в працях вітчизняних науковців, недостатньо враховує зміни обсягу і структури витрат, а також їх впливи на економічний і фінансовий розвиток країни. Зазначено, що внаслідок застосування механізмів дефіцитного бюджетного фінансування зростають видатки не тільки на обслуговування запозичень. Не менш важливого значення набувають і витрати, що направляються на фінансування погашення накопиченої заборгованості. Для їх покриття залучаються доходи недержавного бюджету, а кошти, отримані на основі розміщення додаткових запозичень або залучення ресурсу шляхом проведення операцій з державними активами. У період подолання викликів пандемії COVID-19 додаткові видатки бюджетів направляються переважно на забезпечення критичних послуг. Визначено фактори, що впливають на залучення додаткового ресурсу (з метою фінансування бюджетного дефіциту): доступ до ринків капіталу, рівень дохідності державних запозичень, динаміка макроекономічних показників, можливості проведення операцій з державними активами. Важливою умовою фінансування дефіциту бюджету є недопущення руйнівних впливів таких операцій на динаміку макроекономічних і фінансових показників країни. У розвинутих країнах утримання низьких процентних ставок значно зменшило негативні впливи від зведення бюджету з дефіцитом. Зроблено висновки, що в Україні утримування високої дохідності державних боргових інструментів посилює ризики проведення таких операцій. У період подолання наслідків пандемії доцільно переглянути чинні фіскальні правила і застосовувати спеціальні заходи щодо їх відновлення після подолання її наслідків.

Аналіз податкових надходжень як складової доходів Державного бюджету України

Abstract. Introduction. The state budget is its monetary fund. Due to budget revenues, public authorities and local governments provide funding for their functions. The state uses mostly the tax method to accumulate budget funds. At the same time, the budget of our country has a chronic deficit and a significant level of public debt, which is involved to cover it, and the fiscal potential of our tax system is not fully used due to the high share of the shadow economy. Purpose. Analysis of the dynamics and structure of tax revenues in terms of direct and indirect taxes, identification of current problems in the field of taxation and possible measures for their solution. Results. As a result of the analysis of the structure of state budget revenues, it has been found that tax revenues form on average 80% of their total amount. The share of non-tax revenues is from 16.21 to 19.79%. The share of revenues from capital transactions ranges from 0.01% to 0.07%, and official transfers - from 0.95% to 1.34% over the past 5 years. Revenues to trust funds (the Fund for Social Protection of the Disabled and the Fund for Defense and Security of the State) are less than 1%. However, in 2017 their share increased to 3.76%. This was possible due to the significant inflow of confiscated funds received from the sale of property confiscated for committing a corruption crime, which went to the target defense fund. It has been determined that the state mostly uses the tax method in the process of generating budget revenues. The authors also analyzed the structure of tax revenues. It has been found that the dynamics of growth of their nominal volume is positive. It has been estimated that the growth rate compared to the previous year in 2017 was 24.3%, in 2018 - 32.9%, in 2019 - 15.0% and in 2020 - 4.1%. It has been noted that the low growth rate of tax revenues in 2020 was due to the negative effects of Covid-19. The shares of direct and indirect taxes have been compared in the research paper. It has been found that indirect taxes account put approximately two-thirds of the total amount. The largest share among tax revenues belongs to VAT and is about 50%. Direct taxation gives 1/3 of all tax revenues. The largest share in the group of direct taxes belongs to Income tax and Corporate tax. Results. As a result, it has been concluded that the Tax System of Ukraine is constantly undergoing reforms in search of the most optimal tax rates and the most effective organization of tax work. However, unfortunately, maximum efficiency has not yet been achieved yet because Ukraine still belongs to the group of countries with a high share of the “shadow economy”. The presence of a tax-free economy determines the non-receipt of monetary resources in the budget. These funds could become an additional source of filling the budget in case of changes in tax legislation, which would make it impossible to use tax avoidance schemes and improve the system of tax administration, which would prevent taxpayers from evading taxation.

Влияние девальвации на формирование государственного бюджета Казахстана: фактор доходности Национального фонда

Depreciation of the national currency — economies with predominantly raw material exports included — is reflected not only in the indicators of the external sector, but also in the sphere of public finance, in particular the formation of budget revenues. In Kazakhstan, the impact of devaluation on the formationof the state budget is specific, associated with the presence of a special source of its income in the form of transfers from the sovereign wealth fund (National Fund). During the period of low oil prices, revenues to the National Fund from the oil sector decreased, and its accelerated spending began, which brought to the forefront investment income as one of the main source of its receipts. The high investment income in the Kazakh currency secures relative stability of the fund’s volume and transfers to the budget, but this income is largely formed due to the exchange rate factor. The weakening of the Kazakhstani tenge against hard currencies placed as the main part of the fund’s assets ensures an increase in the tenge investment income through their revaluation. The growth of investment income, in turn, produces increased volumes of transfers to the budget. Thus, the devaluation of the tenge has become a factor of stability in the formation of state budget revenues.

State budget revenue optimization using the simplex method

State budget revenue optimization using the simplex method

Some Aspects of Labour Law’s Protective Function at the Time of COVID-19

<p>The COVID-19 epidemic has had a substantial impact on Polish legislation since the beginning of 2020. The economic slowdown and the consequent fall in the state budget revenue are among the anticipated effects of the epidemic. As a result, provisions introducing <em>lex specialis</em> to the Labour Code and certain employment regulations specifying dissolution of employment relationships in some public administration organisations became part of the COVID-19 Act. The new legal construct comes down to extensive facilitation in the process of redundancies for employers dismissing their employees. The protective function of labour law provisions insofar as it upholds duration of the employment relationship is consequently restricted. Provisions of the COVID-19 Act in this respect are unacceptable. Each regulation should arise from objectively identified needs to legally govern social relationships and should not inflate laws or undermine citizens’ trust in legislation. The postulate of this legal direction of determining social relationships is particularly important with regard to relationships of employment, in particular, those founded on appointment in public administration. The possibility of identical treatment of employees hired on various legal grounds merely appears to conform with the constitutional protection of equality in law. Without detriment to employers’ right to determine employment levels, the new regulations in connection with the COVID-19 epidemic seem unnecessary, since their objectives can be attained by application of normal remedies provided for by labour law.</p>