scholarly journals WORLD EXPERIENCE OF TAX AND FEES MANAGEMENT

Author(s):  
Natalia Ostrovska

Introduction. Given the deepening disparities in the economic and social system of the state, political confrontations, resulting in imbalances in public finances and increased debt risks, the tax component should be the basis for the formation of budgetary resources of the state. State revenues determine the social and economic level of development of regions and countries, as well as financial support of the population. Looking at this, the main task of the state is to balance its revenues with expenditures. Since a significant excess of expenditures over revenues lead to an economic crisis, rising public debt, the budget deficit of others. The tax component is the basis for the formation of state budget resources in an unstable fiscal space. This is an important link that contributes to the development of social and economic relations and requires constant monitoring. Methods. The study uses the fundamental provisions of economic theory, tax theory, as well as studies of domestic and foreign scholars. General scientific principles of conducting complex scientific researches were used to solve the set tasks. In the process of research a number of general scientific methods were used, in particular: analogies, logical generalization and system analysis. Results. Based on the selected problems, the foreign experience of such countries as the USA, Germany, Canada, France, Japan, Australia, Great Britain and Italy was studied, on the basis of which the prospects of improving the collection of taxes and fees in Ukraine were singled out. Discussion. In order to solve the problems of collecting taxes and fees, it is necessary to: gradually shift the fiscal burden towards direct taxes, which will be a direct result of increasing the dependence of public authorities on the economic development of the territory; the preservation of the current rather high role of intergovernmental transfers is a consequence of the strong differentiation of regions according to the level of social and economic development and the objective necessity in modern conditions; competition between regions should, first of all, be carried out at the expense of formation of a favourable business environment: improvement of investment climate, development of infrastructure, reduction of administrative barriers, instead of establishment of preferential tax regimes. Prospects for further research on the collection of taxes and fees may be to strengthen the study not only of the level of tax burden, but also the optimal combination of direct and indirect taxes. Keywords: taxes, tax system, budget, budget revenues.

2014 ◽  
Vol 8 (9) ◽  
pp. 81-88
Author(s):  
Наталья Новикова ◽  
Natalya Novikova ◽  
Ирина Мухоморова ◽  
Irina Mukhomorova

Modernization in Russia is objectively dictated by the tightening of global competition between countries and the need for structural optimization of the domestic economy. In today´s environment the results of the modernization of the Russian economy influence directly on the welfare of the country in the future, elimination of the technological gap, improving efficiency in all sectors of the economy and professional fields. The process of modernization is aimed at solving a minimum of three tasks: to ensure structural balance of the national economy; technological innovation; the formation of an innovative model of economic development. Formation of such a model of the economy implies an increase in the economy of knowledge-intensive and high-tech industries. With two possible and mutually exclusive approaches to the state economy modernization and technological development, autocratic and democratic, the latter is the most effective, since upgrading cannot be achieved without direct participation of business, civil society and individual citizens with a high level of competence of the government. Federal authorities at the same time play the role of a facilitator, providing legal, organizational and financial support, and as well as a system of processes. Economic modernization and technological development will require training of skilled human capital, which may be provided by the proper functioning of the system of education in Russia. Development of education should be coordinated with social and economic development, and activities of educational institutions should be integrated into innovation processes at the national and regional levels. High importance in solving these problems is given to the development of mechanisms of interaction of educational institutions with the business environment, general public and to changing the format of relations with the state education authorities.


2018 ◽  
Vol 20 (4(69)) ◽  
pp. 78-90
Author(s):  
O.O. KARPENKO ◽  
L. A. TURENKO ◽  
H. U. KARPENKO

Topicality. The dominance in the national economy of resource-intensive multifield technologies and the lack of a sound public policy governing the formation, accumulation, storage, recycling, disposal and disposal of waste has led to a critical situation characterized by the further development of environmental threats. The slow pace of adoption and implementation of legal norms regarding the introduction of innovative technologies by types of economic activity, the inefficient use of the nature of resource potential and the unpreparedness of the business environment to intensify the introduction of the innovative model of the "green" economy lead to deepening the ecological crisis and aggravation of the socio-economic situation in society. After all, the high level of waste generation and low rates of their use as secondary raw materials have led to the fact that in Ukraine, in the industrial and municipal sector, significant volumes of solid waste accumulate each year, of which only a small part is used as secondary material resources, the rest fall into landfills. This fact determines the need for reform and development, taking into account global experience of the entire legal and economic system that regulates the use of natural resources, since the difference in the situation in Ukraine, as compared with other developed countries, lies in large volumes of waste generation and lack of infrastructure for handling them. . The "green" economy is an inalienable and effective tool for activities in all areas of life, namely in the areas of transport, agriculture, waste management and energy. This is not only an opportunity but a compulsory development path for all countries and states, including the EU member states..Aim and tasks. The purpose of the article is to determine the instrumental principles of regulation and to ensure the economic development of the process of environmentalization of the national model of the "green" economy. In order to achieve this goal, the study of the genesis of theoretical concepts concerning the ecologization of the development of the national model of the green economy, the determination of normative and legal instruments for enhancing the establishment of the principles of cleaner production and the substantiation of the scientific provisions regarding the development of the organizational and economic scenario for the development of the national green economy model are presented.Research results. The institutional principles of ecologization of the development of the national model of the "green" economy are considered. It is determined that further economic growth depends on the formation of an effective innovation policy of the state, based on the latest scientific and technological achievements and the transfer of environmentally sound technologies; ensuring the transfer of scientific research into resource-saving, knowledge-intensive, small and non-waste technologies, competitive goods and services, and activating processes for the formation of an ecologically oriented business environment in accordance with the global challenges of world development. It is substantiated that at the present stage it is important to ensure maximum full realization of the economic potential of regions in the strategy of formation of high-performance ecological-economic system, which is possible only at the expense of the implementation of the course of the "green" economy. The directions and priorities of development of secondary resource use are determined, taking into account both modern real possibilities and long-term economic, social and environmental interests of society; wide introduction of public-private partnership, cooperation and cooperation in central and local executive authorities, local self-government bodies; scientific, technological and methodical provision of waste management on an innovative basis; a significant increase in the role of regions and civil society in the reform of waste management; provision of financing and implementation of certain measures to further improve the management of waste management on a traditional basis. Three groups of tools have been formulated to promote resource-efficient low carbon economic development, as well as to monitor the transition process: imperative, economic and dispositive tools.Conclusions. It is substantiated that the institutional mechanisms of institutionalization of the process of environmentalization of the Ukrainian national green economy model can be considered: the dynamics of institutional and legislative and regulatory reforms in Ukraine regarding the implementation of the green economy model in the state policy mechanism, the development of state and regional governance institutions, the transformation of social relations and modification of administrative management with saturation of its ecological dominant and development of measures for priority determination their segments of environmentalization of national development. It is determined that the concept of the development of the "green" economy should determine the economic component that cements the growth of economic potential in the sectoral section of the state, the social component that serves as the basis for improving the life support system of Ukraine and the ecological component that forms the basis for implementing an environmentally sound policy of the state. The said confirms the urgency and importance of the institutional provision to enhance the process of environmentalization of the Ukrainian national green economy model, which should include the main legislative regulations of the state environmental policy and the international tendencies of ecologization of social development on the basis of the "green" economy.


Author(s):  
Alexandr N. Komandzhaev ◽  
◽  
Saglar E. Badmaeva

Introduction. The article examines the understudied issues of how and to what extent epidemic diseases used to spread across Kalmyk uluses (‘districts’) in the late 19th – early 20th centuries, with special attention be paid to employed control and monitoring methods. The problem was covered in a number of published reports delivered at the First Congress of Astrakhan physicians to have worked in Kalmyk-inhabited lands during the period under study, and the former contain their shared their experiences and valuable findings. Historians hardly ever approached the topic in just a few papers. Goals. So, the work aims at a detailed survey of epidemic diseases in the Kalmyk Steppe of Astrakhan Governorate in the late 19th – early 20th centuries. Materials and Methods. The study employs a set of general scientific and specific historical research methods. The observance of the historicism principle made it possible to avoid modern misinterpretations of the century-old events examined, while system-analysis techniques and interdisciplinary approaches resulted in that certain specific events of Kalmyk life were analyzed as parts of an overall picture. The article mainly explores and newly introduces materials of the Medical Department — a healthcare agency within the Kalmyk People’s Administration — currently stored at the National Archive of Kalmykia. Results. Despite the remoteness of Kalmyk nomadic settlements (Kalm. khoton) from administrative centers and first-aid stations, healthcare practitioners still were efficient enough to promptly respond in case of epidemic outbreaks. Besides treatment proper, the medical, administrative and police personnel were largely responsible for quarantine and disinfection activities, medical examination and supervision of people living around the periphery of the effective disease area. Conclusions. The analysis of materials dealing with the issue reveals Kalmyk districts were widely affected by epidemic diseases, such as typhus, smallpox, measles, diphtheria and others, while cholera and plague were not that often. It should be admitted that the frequent occurrence of those diseases in medical records across the Kalmyk Steppe was determined by their endemicity to have resulted from a number of reasons.


2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Oleg Kucher ◽  

One of the most relevant scientific studies of social economic policy of countries around the world is the development of bio-oriented economy. Many countries are creating new models of innovative development, one of which is bioeconomy. The purpose of the study is to determine the priorities of implementation bioeconomics model of innovative development in Ukraine. The main task of the study is to outline the possibilities use of new innovative methods of production on the basis of development of a bio-oriented economy. General scientific and special research methods: method of theoretical generalization for the formation of their own approach to understanding of the new paradigm of economic development on a bioeconomics basis; morphological analysis to clarify the conceptual and categorical apparatus regarding the researched problem; method of system analysis for the study of scientific and legal principles bioeconomy development. The article describes a new direction of economic development at which is reused and recycled, conditions are created for multiple, cyclical use of resources that creates a basis for the formation of the bioeconomy. The necessity of using modern knowledge in economics is considered human activities to restore the environment on the basis of the latest production technologies and biological resources. Characterized State bioeconomics strategies of the EU and Ukraine for development bioeconomy. One should notice that the bioeconomy is considered a key basis of modern innovative areas of economic development. It is based on extensive use of biotechnology and the use of biological renewable resources for production and energy production. Attention is drawn to the fact that the priority areas of the bioeconomy are creating preconditions for the economical use of natural resources, minimization of environmental risks and integration of biotechnological knowledge in different sectors of the economy and the establishment of economic ties between industries that were not previously the subject of the study. It is concluded that the role of the core of the bioeconomy is performed by the rural economy, as it is the main raw material base. Bioeconomy based on biomass and biotechnology where the main components are renewable biomass sources, in particular of agricultural origin.


2020 ◽  
pp. 21-25
Author(s):  
Artem HUSIEV

The paper explores the theoretical and methodological basis of the concept of public debt management. The relationship between the problem of public debt and economic development of the country has been revealed. The dynamics of Ukraine's public debt for the period 2010-2019 have been analyzed. The default as a means of state debt policy has been investigated and its main economic consequences are presented. The international experience of managing public debt on the example of Argentina has been analyzed. The economic essence of technical default has been defined and the concept of technical default as a priority direction of Ukraine's state debt policy in the current conditions has been proposed. Public debt is a set of State commitments to internal and external creditors. State debt Management provides for state creation of the concept of debt policy. In economic terms, the main task of debt management is to maintain the level of public debt on a moderate level. In Ukraine, the problem of state indebtedness is particularly relevant after 2014. However, the most acute this problem was at the beginning of 2020 with the beginning of the recession economy and raising the deficit of the State budget. There are three main strategies to address public debt: investing in the country's economic development and timely repayment of liabilities, default and technical default. The strategy of investing in the country's economic development envisages emission of money or additional involvement in order to stimulate economic development, as well as timely payment of debts and interests. This strategy is appropriate in terms of relatively small amounts of public debt. Defaulted involves declaring the state insolvency payment obligations to creditors. Defaulted in the short run means a rapid deterioration in the economic situation in the country, but under certain conditions, there may be positive consequences in the long run. The technical default means the state's inability to pay debts on a certain date if there is a possibility of their payment in the future. In Ukraine today, the optimal decision of the state debt policy is the proclamation of technical default to restructure debts and prevent aggravation of socio-economic crisis in the country.


2019 ◽  
Vol 5 (4) ◽  
pp. 92
Author(s):  
Andrii Holovach ◽  
Dmytro Pryputen

The purpose of the article is to analyse the current state of the economy, to consider the positive and negative tendencies that stand in the way of further economic growth, and to determine on this basis an effective strategy of economic development in the innovation sphere. The subject of scientific research is innovative approaches in the economic sphere. Methodology. Based on the scientific literature analysis of the current economic situation, strategic priorities and goals of economic development were determined, as well as the dialectical method, method of scientific abstraction, methods of system analysis were used. The results of the research showed that there are a number of key economic problems that slow down the development of the national economy for the implementation of international experience in the development of the national economy. At the same time, Ukraine is trying to overcome the negative trends of the economic crisis by carrying out reforms and adopting appropriate strategies for joining the EU. It has now been found that a complex structural transformation of the economy is needed in order to increase the specific gravity of the high-tech and innovative sectors. Practical implications. The complex analyses of the state and the determinant tendencies of economic development according to the threats and risks including the crisis processes in the modern world were carried out. Determination of the basic principles for formulating and implementing economic development strategy based on coordination of strategic priorities and strategic goals of the EU and the necessity to reform the economic sector in order to develop longterm economic spheres. Value/originality. The realized research revealed the state of development of the economic system, as well as further development of identifying perspective trends of the economy, was received.


Author(s):  
Ye. Borshchuk ◽  
O. Ginda ◽  
O. Korenovskyy

Problem setting. Modern economic systems in the process of their operation create certain negative consequences: environmental problems (climate change, desertification, loss of biodiversity), depletion of natural capital, large-scale poverty, social injustice, which threatens the socioeconomic development of present and future generations.The paper substantiates the position that one of the ways to ensure the solution of the problems of civilization development is the formation of a system of “green economy”, which helps to reduce risks to the environment and largely solves the problem of resource conservation.The transition to a green economy is due to the global consequences of climate change, irrational use of natural resources, exacerbation of social inequality.The analysis of modern tendencies of civilizational development testifies to the instability of modern models of economic development both at the regional and global levels. A common disadvantage of these models is the absolutization of economic growth in conditions of neglect of social and environmental problems. A number of global problems of socio-economic development at the present stage have been identified: climate change, depletion of limited natural resources and climate change due to the accelerated growth of the world’s population, which is accompanied by negative effects on the environment.Recent research and publications analysis. The problems of forming the foundations of the green economy are in the center of attention of leading domestic and foreign scientists and authoritative international organizations, within which a number of important policy documents aimed at developing and implementing theoretical and applied foundations of the green economy in the context of achieving sustainable development.Highlighting previously unsettled parts of the general problem. Despite the fact that the problem of forming the foundations of the green economy is constantly in the spotlight, it should be noted the lack of tools for systems analysis in the development of scientific approaches to developing conceptual foundations of the green economy. The purpose of the article is a systematic analysis of the foundations of the green economy and the peculiarities of its functioning in modern conditions.Paper main body. A systematic analysis of the theoretical and applied principles of formation of the main principles of the green economy is performed. It is proved that the formation of a green economy and the transition to the principles of sustainable economic development are priorities at the global, national, regional and local levels. The functioning of the green economy is based on the use of such sources of economic growth, which, while reducing the anthropogenic pressure on nature, ensure sustainable development.Based on a systematic approach to the analysis of the essence of the green economy and the concept of sustainable development, it is proved that the concept of “green economy” replaces the concept of sustainable development – sustainable development is a broader concept and “green economy” can be interpreted as a tool for sustainable development. Summarizing the approaches of domestic and foreign scientists, it is proposed to interpret the green economy as an economic activity that operates on the basis of the unity of natural and social systems, which contributes to improving people’s living standards in the long run and without harming the environment. Based on the use of system analysis tools, it is established that the “green economy” is a means of sustainable development, and its formation necessitates a revision of living standards in order to preserve the natural environment, improve resource efficiency, environmentally oriented activities and restructuring the economy, increasing the share of “green” sectors and reducing the “brown”.Conclusions of the research and prospects for further studies. Using the results of research by leading scientists, the basic principles of the “green economy” are identified, which determine its features in comparison with the classical market economy: internalization, cost-effectiveness, property rights, sustainability, openness to consumers. The transition to a green economy should stimulate the creation of a favorable competitive environment, as well as the development of regulatory methods, including the implementation of relevant standards and regulations. The main task of the “green economy”, as well as the traditional market, is the rational management, which is the allocation of limited resources to achieve sustainable development. In the future, the task of studying the relationship between the approaches of the “classical” and “green economy” to solve the problems of rationality of economic activity. The main task of the “green economy”, as well as the traditional market, should be rational management, which is the distribution of limited resources to achieve the goals – due to limited resources there is a need to choose this or that option for their use.


2021 ◽  
pp. 99-107
Author(s):  
Olha A. Lukash ◽  
Yuriy M. Derev`yanko ◽  
Dmytro V. Kozlov ◽  
Anna I. Mukorez

It is important to analyze the manifestations of the crisis at the regional level, which allows both regional (local) and national authorities to develop effective support tools. From this point of view, it is important to clearly understand which aspects of economic development the crisis has a key impact on, and whether such impact is uniform across different sectors and areas of economic development. Much attention is paid to the problem of assessing the state of the business environment. However, the main disadvantage of most of them is that they are sometimes difficult to conduct in terms of operational analysis and availability of open data. The object of research is the processes of studying the state of the region's economy. The subject of the research is the impact of the COVID-19 pandemic and the current economic crisis on the region's economies. In the process of scientific research, we solved such tasks: identification of key problematic factors in relation to regional economic development, including caused by pandemic and lockdown; reliable, freely available and up-to-date sources of statistical information on regional economic development are identified; a comprehensive method of generalizing the impact of the COVID-19 pandemic and the economic crisis on regional economic development. We proposed to analyze the impact of the COVID-19 pandemic and the current economic crisis on the economic development of the regions of Ukraine on the example of Sumy region. The analysis is based on open data from static authorities, which periodically publish monthly and quarterly information. The study confirmed the serious negative impact of lockdown and pandemic on the economic development of the region in a number of key indicators: the index of industrial production, the volume of industrial products sold, freight turnover and passenger turnover. At the same time, we observe a generally neutral impact of the crisis on such regional indicators of economic development as the volume of commodity export and import transactions and the stability of retail trade.


2020 ◽  
Vol 12 (515) ◽  
pp. 91-96
Author(s):  
K. B. Kozak ◽  

The article is devoted to the study of national features of realization of the State potentials in influence on economic development of subjects of agro-industrial production. The analysis is based on the decomposition of the mechanism of influence by such elements as object, subject, goals, tools. The object is represented by agro-industrial production in the multi-complexity of its structure. The subjective component of the external influence on the enterprises of the agro-industrial production system is analyzed on the basis of a detailed identification of the spheres that are not amenable to direct control by the object. The result of the decomposition was the selection of the following levels of systemic impact on the business environment: mesoeconomic, macroeconomic, supranational. The macroeconomic level of regulation/management is subjectified to the levels of governance in the system of public administration bodies. Target determination is disclosed on the basis of program documents of various levels and areas of application. The instrumental content of the State activity is studied, which is represented by a set of tools of direct impact (legislative and regulatory framework, implementation of the State programs and investment projects, tariff restrictions, non-tariff restrictions) and indirect impact (monetary, financial, and social policy; financial assistance). The role of the tax mechanism in regulating the activity of the agro-industrial sector is determined. Expenditures of the State budget to support the agro-industrial complex in 2020 have been studied. The mechanism of public procurement and instruments of social policy are considered. Attention is paid to lobbying as an institutional phenomenon, which is an exception to the principle of the impossibility of direct influence by individual actors in the structure of agro-industrial production on decision-making by management entities at the macroeconomic level. The positive and negative features of lobbying are considered. At the same time, the dialectical essence of lobbying is revealed in the perspective of the relationship of goals - the synchronicity and mismatch of individual interests of the microeconomic level with the social needs of the macroeconomic level.


2018 ◽  
Vol 4 (4) ◽  
pp. 194-201
Author(s):  
Olha Kryshevych ◽  
Olena Terzi ◽  
Olha Starytska

The aim of the article is to reveal the key factors of economic development of Ukraine at the present stage. In order to achieve the goal, the following tasks are addressed: the main tendencies of Ukrainian economic development are revealed; the main factors of influence are substantiated; the prospects of economic development of the state are considered. The subject of the study is the key development factors of the Ukrainian economy. Methodology. The analysis of legal regulations of Ukraine and scientific literature enabled to examine the current economic situation, the status of Ukraine and to determine strategic priorities and goals of economic development of Ukraine; in addition, dialectical method, scientific abstraction method, methods of system analysis were used. The results of the study revealed the authors’ perspective on the strategy, ways, and mechanisms to overcome the systemic crisis and to guide the country to the dynamic growth. The solution of socio-economic problems is linked with the protection and strengthening of demographic potential, priorities of human development, tasks of consolidation of the Ukrainian political nation and formation of an integral socio-humanistic space of Ukraine. Practical implications. The situation and important trends of economic, social, political, legal, and humanitarian development of Ukraine under threats and risks related to crisis processes in the modern world are analysed. The macroeconomic changes, transformations of the real economy, energy, and ecology insecurities are reflected. The issues of achieving effective public administration, overcoming the political crisis, stabilizing the financial sector, developing power – business – civil society dialogue, and transforming the socio-humanistic sphere are considered. Relevance/originality. The study revealed the state of affairs in the economic system of Ukraine, as well as perspective tendencies of the Ukrainian economy were further developed.


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