scholarly journals Indicators for assessing state fiscal policy in the context of promoting sustainable development

2021 ◽  
Vol 111 ◽  
pp. 01017
Author(s):  
Olena Sushkova ◽  
Viktoriya Нurochkina ◽  
Viktoria Voroshilo ◽  
Elena Tumanova

The article proposes a scientific and methodological approach to assessing the level of promotion of fiscal policy of sustainable development, uniting a set of indicators of realization in the country of 17 SDGs. Applying the principle of the hierarchy of diagnostic knowledge, the assessment of the level of support for fiscal policies for sustainable development is presented through the linguistic variable, with the separation of measures of influence on the economic, social and environmental blocs. The hierarchical relationship between the state parameters and the level of support for fiscal policies for sustainable development is graphically presented as a logical inference tree The approach has been tested by measuring the level of promotion of fiscal policies for sustainable development in Ukraine for two scenarios, This will make it possible to predict the impact of the country’s policies. According to the results of the study, it has been proved that the level of support for the fiscal policy of sustainable development in Ukraine suppresses the implementation of 17 SDGs, and the nature of the changes tends to a pessimistic development scenario, and the total index for promoting fiscal policies for sustainable development decreases annually.

2019 ◽  
pp. 14-17
Author(s):  
Liubomyr ROMAN

Introduction. The reintegration of migrant workers is the renewal and accelerated development of ties between the individual and the society, the economic and cultural systems, the restoration of the impact of the individual on socio-economic, socio-cultural and political processes and phenomena, increasing participation in the processes of sustainable development on the basis of introducing elements of economic culture countries of pre-migration. The methodological bases for improving the mechanisms of reintegration of labor migrants should be assessed on the basis of available political and legal support. The problem of labor migration has now taken on a national scale, which brings it out of the limits of the influence of any organization, cluster or individual state authority. The formulation of a strategy for regulating labor migration should be made on the basis of the status of this problem as a national one, therefore, requiring macroeconomic regulation, which will be supported by a strong institutional and regulatory framework. The purpose of the paper is to substantiate the method of reintegration of Ukrainian labor migrants in the context of state migration policy. Results. Theoretical aspects of reintegration of labor migrants are covered. The content analysis of the legal acts of the President of Ukraine is carried out. A number of significant legal acts that have or can have a significant impact on state migration policy are characterized. The peculiarities of the functioning of the central executive body, which implements the state policy in the sphere of migration, and the recent changes in determining the range of subjects of formation and implementation of the state policy in the sphere of labor migration are analyzed. The importance of regulating the issue of investments earned during the emigration of funds into the national economy is substantiated. Conclusion. According to the conducted research, the method of reintegration of Ukrainian labor migrants in the context of the state migration policy is formed under the influence of debates about the factors, directions and forms of support of the respective processes by the state authorities. We believe that the main disadvantage of reintegration institutional support is the lack of a unified approach to the role and importance of repatriates for the sustainable development of the national economy. In our opinion, this approach should be consolidated in the form of the Law of Ukraine with a clear definition of the subjects of assistance to repatriation and reintegration of labor migrants, as well as to strengthen with additional measures of informational, organizational character, tax privileges for investing the money earned abroad for search, development of employers of skilled migrant workers returning to Ukraine.


Author(s):  
Ian Taylor

Africa is a continent of over a billion people, yet questions of underdevelopment, malgovernance, and a form of political life based upon patronage are characteristic of many African states. ‘Introduction to Africa and its politics’ explains that the core questions underpinning this VSI centre on how politics is typically practised on the continent; the nature of the state in Africa; and what accounts for Africa’s underdevelopment. This VSI aims to appraise sub-Saharan Africa’s recent political history, examining post-colonial political structures, the impact of colonialism, and the form and nature of post-colonial states. The type of politics practised in many African states continues to be hostile to genuine nation building and broad-based, sustainable development.


2021 ◽  
Vol 12 (1) ◽  
pp. 124-139
Author(s):  
Liudmyla Deineko ◽  
Mykola Sychevskiy ◽  
Olena Tsyplitska ◽  
Nadiia Grebeniuk ◽  
Oleksandr Deineko

The close relationship between industrial development and environmental pollution is considered the main problem of negative climate changes and the deterioration of life quality leading to an increase in mortality. In this regard, the protection of environmental human rights is of great importance. The paper aims to assess the trends of industrial influence on the human environment and the level of protection of environmental human rights in different countries through reviewing and analysis of the set of relevant studies. The paper brings novelty exploring an array of objectives for protecting human environmental rights in the framework of the Sustainable Development Goals, implementation of a circular and resource-efficient economy, together with the Industry 4.0 technologies for industrialized countries, including Ukraine. Most studies consider contradictions between the economic and environmental goals of both businesses and the state the main obstacle for the ecologization of industrial production. The economic feasibility of introducing more resource-efficient business models has been proved. The impact of Ukrainian industrial companies on the environment and the state of human environmental rights protection is studied. The results of the study allow stating that the resource and energy inefficiency of industrial technology in the country, as well as the weakness of state institutions in the implementation of reforms for sustainable development, is a fundamental threat to human rights and a healthy life.


2021 ◽  
Vol 3 (95) ◽  
pp. 102-118
Author(s):  
Liliia Amelicheva ◽  

In the process of achieving Sustainable Development Goals by Ukraine and building Industry 4.0 here, which is accompanied by a global digital transformation (digitalization) of all public spheres of activity, such a multifunctional and multidimensional phenomenon as corruption is now a serious threat to all public relations, among which labor relations are no exception. It causes a decrease in the level of labor productivity of active employers due to manifestations of stigma, mobbing, bullying, primarily in relation to employees who expose corruption, etc. The purpose of the study is to clarify the content of one of the main elements of compliance in labor relations – anti-corruption compliance – using a synergetic approach characterized by a combination of labor law and labor economics, as well as to highlight the problems of regulating these relations and develop proposals for improving the current anti-corruption legislation in the field of labor in the light of digitalization of Ukraine and achieving sustainable development herein. The object of the study is the labor relations to ensure and support anti-corruption compliance at enterprises and the system of anti-corruption legislation, including in the field of labor, in Ukraine and abroad, which regulates these relations. The main methodological approach to the study of the chosen topic is synergetic, characterized by a combination of labor law and labor economics. The results of the study in the most generalized form justify the lack of certainty and little investigation of the legal and economic nature of such categories as "compliance" and "anti-corruption compliance", which have not yet become generally accepted for the conceptual apparatus of labor economics and, to a greater extent, labor legislation. Based on the theory of labor legislation and labor economics, the article describes anti-corruption compliance in labor relations as a condition of labor and a condition of an employment contract. The problematic issues of the implementation and regulation of labor relations in the field of anti-corruption compliance are identified: a low level of positive perception of the implementation of anti-corruption compliance policy in labor relations by the management of active enterprises; the existence of negative stereotypes in relation to employees who expose corruption; the lack of a clear methodology for measuring the level of digitalization of state processes today, which hinders the study of the impact of digitalization on strengthening the anti-corruption fight. In order to solve these problematic issues, it is proposed to supplement section X "Labor discipline" of the Labor Code of Ukraine, which regulates the internal labor regulations at an enterprise, institution or organization, with norms on new labor rights and obligations of the parties to labor relations that are directly related to combating corruption.


Author(s):  
Engin Oner

Adam Smith being its founder, in the Classical School, which gives prominence to supply and adopts an approach of unbiased finance, the economy is always in a state of full employment equilibrium. In this system of thought, the main philosophy of which is budget balance, that asserts that there is flexibility between prices and wages and regards public debt as an extraordinary instrument, the interference of the state with the economic and social life is frowned upon. In line with the views of the classical thought, the classical fiscal policy is based on three basic assumptions. These are the "Consumer State Assumption", the assumption accepting that "Public Expenditures are Always Ineffectual" and the assumption concerning the "Impartiality of the Taxes and Expenditure Policies Implemented by the State". On the other hand, the Keynesian School founded by John Maynard Keynes, gives prominence to demand, adopts the approach of functional finance, and asserts that cases of underemployment equilibrium and over-employment equilibrium exist in the economy as well as the full employment equilibrium, that problems cannot be solved through the invisible hand, that prices and wages are strict, the interference of the state is essential and at this point fiscal policies have to be utilized effectively.Keynesian fiscal policy depends on three primary assumptions. These are the assumption of "Filter State", the assumption that "public expenditures are sometimes effective and sometimes ineffective or neutral" and the assumption that "the tax, debt and expenditure policies of the state can never be impartial".


2018 ◽  
pp. 75-85
Author(s):  
Svitlana ZHUKEVYCH ◽  
Vіktoriia ROZHELIUK

Introduction. The modernization of the financial mechanism, the main purpose of which is to increase the efficiency of the use of financial resources at different levels of management and optimize management of budget funds is an important element of implementing the concept of sustainable development in Ukraine. At the same time, today the most urgent issue is the development of such a financial mechanism of the state, business entities that will stimulate the formation favorable conditions for meeting the needs of present and future generations. The purposeof the article is to highlight the issues related to the impact of financial sustainability on the sustainable development of enterprises in the framework of the implementation of the state strategy, which determines its relevance. Methods. The basis is based on scientific methods based on dialectical know ledge and objective laws of the economy. Results. Sustainable development of an enterprise is a gradual change or maintenance of the appropriate level of all indicators of enterprise sustainability, capable of resisting negative environmental factors, using internal potential, while preserving the integrity and basic properties. That is, it can be argued that sustainable development of the enterprise is provided on the basis of taking into account the influence of the external environment and improving the strategic management within the enterprise in order to increase its efficiency and continuous development. For the enterprises sustainable development means adopting business strategies and endorsing activities that meet market needs and stakeholders at the same time protecting, sustaining and strengthening the human and natural resources that will be needed in the future. The development of an effective management structure for the sustainable development of the business entity requires the integration of all functional components - business planning, organization, accounting, analysis, control. The calculation of permissible and economically justified rates of growth of an enterprise is an important stage in the diagnosis of the financial component of a sustainable development of an enterprise. Conclusions. The financial and economic stability is the condition of life and the basis of stability of an enterprise in a market economy. It is determined, that only a systematic approach that considers an enterprise as a social and economic system functioning in the external environment will prevent the negative trends of the present. The growth factors are the indicators in the management of sustainable growth: the coefficient of internal growth, which shows the ability of enterprises to increase the negotiable and non-current assets at the expense of domestic sources of funding and the coefficient of sustainable growth, which characterizes the growthof equity capital of the enterprise.


2021 ◽  
Vol 77 (4) ◽  
pp. 48-63
Author(s):  
Borys Burkynskyi ◽  
Natalya Andryeyeva ◽  
Nina Khumarova ◽  
Katyeryna Konstetska

According to the Sustainable Development Goals (UN, 2015), making sustainable business decisions should be the driving force in achieving environmentally-oriented improvements. The key document that supports the 10 principles that ensure SDGs is the United Nations Global Compact Strategy 2021–2023 (UN, 2021). Achieving the goals of the Strategy requires the use of an improved business decision-making model that simultaneously increases revenues and revises the distribution of domestic funds for meeting the principles in the sphere of human rights, economic growth, satisfactory working conditions and the environment, and combating corruption as a key driver of corporate sustainability and responsible business practices. The authors have developed a methodological approach to the assessment of business sustainability, which is based on a combination of elements: analysis of world best practices and trends, determination of the impact of business on the social status and environment, quality assessment of relevant certification, and analysis of compliance with social indexes of sustainable development. The analysis of economic indicators of sustainable business (The B Impact Assessment, 2021) for 2020–2021 allowed singling out companies that finance the environmental sphere. Today, a quarter of the world’s countries carry on sustainable business and finance the environmental degradation impact. The 8 leaders include: France, USA, Brazil, India, Germany, Norway, Ireland and South Korea. Methods of rating and expert assessment constitute an applied aspect of research for identification of prospects of sustainable business formation in Ukraine in the regional context. The result shows that only 8 regions are suitable for sustainable business conduct, while the environmental criterion is more than 9.2 points of 10, the economic criterion does not exceed 5, and the social criterion is 4.02–5.02. Therefore, it is necessary to focus on the organization of sustainable business according to the key strategic state priorities in formation of the mechanisms for the investment and the innovation policy of a sustainable development support system through the use of regulatory tools for reformation of existing business approaches to internationally regulated ones, such as business for nature.


2020 ◽  
Vol 16 (5) ◽  
pp. 95-101
Author(s):  
A. Z. Sapiev

The article considers shaping the regional structure in the modern Russian Federation. One of the vital functions of any state is the search for methods and forms of combining the interests of the state and its territories. The discrepancy between the interests of the state and its territorial entities, as well as the inhabitants of these territories, is a constant problem for any type of state. A state seeks to mitigate the high differentiation of its various territories, which is a destabilizing factor in the development of a state. Naturally, the difference between different regions is a consequence of the impact of natural and climatic conditions, socio-economic factors, as well as the peculiarities of the historical development of a particular region of a country. However, the state and the regions are concerned mainly due to the lagging behind a number of regions in socio-economic development. As a result, depressed regions appear. At present, in the Russian Federation there is a sharp differentiation due to the economic crisis and formation of new relations between the federal center and the regions. Taking into account the territorial extent of Russia, the achievement of sustainable development and stability is possible only with an even development of regions in economic and social terms. There is no progress on this issue on a national scale, because socio-economic and natural parameters of individual regions are worse than average ones in the state. For a modern state problems of sustainable development and territorial balance are especially important and should constantly be in the focus of the federal center.


Author(s):  
А.М. Гасанов

В статье рассматриваются вопросы экономического моделирова- ния влияния инфраструктуры на устойчивое развитие отраслевой экономики ре- гионов СКФО. При этом целью исследования является построить многофактор- ные регрессионные модели результативных параметров предприятий. Исходя из цели определены и задачи исследования. Провести анализ состояния и проблемы развития экономики отраслевой составляющей региона в условиях инновацион- ных преобразований предприятий, а также методов ее оценки. The article deals with the issues of the infrastructure impact of economic modelling on the sustainable development of the sectoral economy of the NCFD regions. At the same time, the study aims to develop multi-factor regression models of effective parameters of enterprises. In accordance with the aim, the objectives of the study have also been defi ned. To carry out an analysis of the state and problem of economic development of the sectoral region in the context of innovative changes of enterprises, as well as methods of its evaluation.


Author(s):  
Vаlentyna Stadnyk ◽  
Galyna Pchelianska ◽  
Yuliia Holovchuk ◽  
Liudmyla Dybchuk

Purpose. The purpose of this paper was to analyze the development of the food market in Ukraine and determine its compliance with the goals of sustainable economic development, to formulate the concept of marketing of balanced development in relation to the food market and to identify a set of tasks that need to be addressed within this concept. Methodology / approach. While writing the article we used the following: methods of content analysis – to study scientific approaches to the interpretation of marketing tasks in terms of the concept of «sustainable development»; morphological analysis, generalization and scientific abstraction – to clarify the essence of the definition of «marketing of balanced development» and its conceptual content; economic-statistical and comparative analysis – for research, the dynamics of the food market and the market of organic products in Ukraine, the structure of exports of agricultural products to Ukraine, as well as the impact of the agro-industrial sector on the environment. To visualize the results, we used methods of graphical and tabular representation. The method of SWOT analysis assessed the qualitative characteristics of the state of the market of organic products of Ukraine in the light of opportunities and obstacles to the implementation of the concept of «sustainable development». Abstract-logical method was used to form a complex of marketing of balanced development, conclusions of the article and directions for further research. Results. The article is devoted to the study of the dynamics of the Ukraine food market development as a component of the national economy and food security of the state. It was determined that the areas of agro-food production, food processing and food products trade were showing growth due to increased demand in domestic and foreign markets. However, as a result of technological and resource features, agro-food production has a negative impact on the environment of Ukraine. Trends in the development of organic production as a way to implement the concept of sustainable development in the food sector were studied. The author’s interpretation of the essence of the concept of balanced market development was offered and the complex of tasks of marketing for the enterprises functioning in the food market was defined. Originality / scientific novelty. The article defines the magnitude and extent of the impact of agro-food production on the environment. The essential content of the definition of «marketing of balanced development» in relation to the agro-industrial sector through the prism of the concept of «sustainable development» was clarified. For the first time, a SWOT analysis was used to assess the state of the market of organic products of Ukraine in the light of opportunities and obstacles to the implementation of the concept of «sustainable development», which allowed determining the main directions for improving the marketing set for food market entities. The provision of the concept of sustainable development in the food sector was further developed. Practical value / implications. The main results of the study can be used for (i) structuring tasks of the marketing of balanced development of agribusiness entities; (ii) determining balanced development marketing complex for enterprise, will be relevant for both the organic market and the food market as a whole; (iii) definition of the purposes of balanced development at development of strategy of the enterprises; (iv) development of strategic directions of activity for the enterprises of the organic market on the basis of the conducted SWOT analysis.


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