scholarly journals EFFICIENCY OF THE STATE POLICY AGAINST TINIZATION ECONOMICS: QUANTITATIVE AND QUALITATIVE COMPONENT

2020 ◽  
pp. 147-154
Author(s):  
O. Zhylinska ◽  
A. Boiko
Keyword(s):  
State Policy ◽  
Economic Security ◽  
The State ◽  
Retail Trade ◽  
Tax Burden ◽  
Advantages And Disadvantages ◽  
Qualitative Component ◽  
Administrative Proceedings ◽  
The Cost ◽  
Financial Transactions

SUMMARY The article is devoted to the study of the formation and implementation of state policy to prevent shadow financial transactions. The shadow sector of the economy is identified as one of the main threats to the country's economic security and macroeconomic stability, a prerequisite for reducing the level of its investment attractiveness and competitiveness. The article has analyzed the effectiveness of the state policy of the de-shadowing of the national economy in terms of its regulatory, institutional, and economic components. The peculiarities of constructing the legal component of the state policy of counteracting the shadowing of the economy are considered. Its advantages and disadvantages are determined. Based on the study, it has concluded the low level of compliance of the modern system with the realities of economic development and the requirements of the international community, a significant variety of regulations, and their contradictory nature. The effectiveness of the institutional component was analyzed using quantitative (number of administrative proceedings for shadow financial transactions, sentences, etc.) and qualitative (the ratio between the amount of voluntarily paid and imposed on offenders fine, between the amount of reimbursed and established pecuniary damage, duration cases by the judiciary) indicators. Within the framework of economic indicators of efficiency of construction of policy of de-shadowing of the economy the cost of registration of documents at export/import, passing of control at export/import, level of the tax burden, etc. is considered. It is concluded that the excessive level of the tax burden on economic entities and the complexity of business procedures in Ukraine. A comparative analysis of the level of the shadow economy by the electric, monetary, the method of consumption of the population-retail trade, the method of unprofitable enterprises has determined. The expediency of improving the existing policy of counteracting shadow financial transactions by developing instruments for direct and indirect influence on the economic entities' behavior is substantiated.

scholarly journals STATE POLICY OF PEACEBUILDING AND ITS IMPACT ON THE ECONOMIC SECURITY OF THE STATE

2021 ◽  
Author(s):  
Pavlo Blokhin ◽  
Keyword(s):  
State Policy ◽  
Socioeconomic Development ◽  
Private Property ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
State Monitoring ◽  
Advantages And Disadvantages ◽  
Stage Of Development ◽  
Occupied Territories

The article discusses the priorities of the state policy of peacebuilding and strengthening the economic security of the state. Monitoring of measures was carried out, aimed at reintegration of the temporarily occupied territories, minimization of the negative impact of risks and threats of military and hybrid aggression to maintain the trajectory of sustainable holistic socio-economic development of the country and its regions. Institutional and legal support of the policy of reintegration of the temporarily occupied territories was systematized and analytical evaluation of official transfers of local budgets of Donetsk and Luhansk regions. The adopted State Target Program for Restoration and Peacebuilding in the Eastern Regions of Ukraine was studied, deoccupation Strategy, and reintegration of the temporarily occupied territories. The issues of restoration and integration of housing infrastructure of Donetsk and Luhansk regions into the general state transport and logistics infrastructure were studied. A number of advantages and disadvantages of the state policy of peacebuilding in Ukraine are proposed and define their consequences for ensuring the reintegration of the occupied territories. The key obstacles to peacemaking in Donetsk and Luhansk regions at the present stage of development have been identified: slowdown in GDP growth; small export volumes; limited external and internal investments, opacity of sources of their attraction; high levels of hidden unemployment and insufficient employment of the population, intensification of external labor migration processes, business and intellectual capital migration; presence of manifestations of corruption, raiding and insecurity of private property rights; insufficiently high level of quality of life of the population and a significant share of internally displaced persons. The priority directions of public policy in the Strategy and a number of guiding documents are studied, which indicate the main benchmarks. The issue of operational and tactical activities of authorities of different levels in terms of peacekeeping has been studied, strengthening the economic security of the state with tools of economic stimulation of reintegration and ensuring the socioeconomic development of conflict territories.

scholarly journals State management of import dependency and state’s economic security ensuring: New analysis to evaluating and strategizing

Accounting ◽  
2021 ◽  
pp. 855-864 ◽  
Author(s):  
Ruslan Lupak ◽  
Ruslan Boiko ◽  
Marta Kunytska-Iliash ◽  
Taras Vasyltsiv
Keyword(s):  
Public Administration ◽  
State Policy ◽  
Import Substitution ◽  
Economic Security ◽  
The State ◽  
Descriptive Model ◽  
State Management ◽  
Method Of Principal Components ◽  
Methodical Approach ◽  
High Level

The need to improve public administration of import dependency was characterized (in the example of Ukraine) and the signs of its influence and interconnection with ensuring the state’s economic security are characterized. The methodological sequence of import dependency evaluation is substantiated. Using Hotelling’s method of transformation (the method of principal components), the multiplicative form is presented and the integral index of import dependency of the country’s economy is calculated. Harrington’s interval scale is used to summarize the results of the integral evaluation of import dependency. The results of the evaluation have confirmed the high level of import dependency of the Ukrainian economy and clear tendencies for its strengthening, which is critically threatening to the country’s economic security. Using the tool of multivariate dynamic regression modeling, a statistically significant correlation between the level of import dependency and the country’s economic security is established. The economic and mathematical descriptive model of state management of the state’s economic security is formed, which is embedded in a methodical approach to strategizing the state policy of import substitution. The purpose of the state management of import substitution, the parameters of ensuring the country’s economic security agreed with it, the strategic priorities of the state policy of import substitution and the indicators of their implementation are determined.

scholarly journals The expediency of identifying strategic alternatives to the development of the state's economic security system through SWOT analysis

VUZF Review ◽  
2019 ◽  
Vol 4 (4) ◽  
pp. 15-24
Author(s):  
Anatolii, Loishyn ◽  
Mykola, Tkach ◽  
Sergey, Levchenko ◽  
Vitalii, Getmanskii ◽  
Pavlo, Parhomenko
Keyword(s):  
Swot Analysis ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
Difficult Situation ◽  
Advantages And Disadvantages ◽  
Self Sufficiency ◽  
Macroeconomic Indicators ◽  
The Republic ◽  
Definition Of

The outcomes of the conducted research presented in the article will be valuable for managers of all levels involved in strategic planning and management of the modern economy of the state. The article addresses the urgent issue of identifying certain strategic alternatives in the development of the state's economic security system. The analysis of existing threats to the economic security of the state is conducted; the approaches to the definition of economic security are analyzed. The study emphasizes the complex political, social and economic situation in Ukraine due to the difficult situation in eastern Ukraine and the temporary occupation of the Republic of Crimea. It draws attention to the place of Ukraine in the ranking of international organizations and provides information on the main forecast macroeconomic indicators of economic and social development of Ukraine for 2020-2022. It is determined that the economic security of the state is based on self-sufficiency, stability and development of all constituent elements of the economy, and their list is given. The article emphasizes the priority development of the economic security system in the conditions of continuous improvement of the scientific and technical market, constant modernization of production, development of educational institutions, creation of a favorable climate for investment, significant state support of innovative activity. The possibility of using SWOT analysis as a tool for determining strategic alternatives has been investigated and confirmed. The article analyzes information and gives a detailed description of the elements (components) of SWOT analysis. The algorithm of estimation with use of SWOT analysis is graphically presented. The method of carrying out SWOT analysis with corresponding detail of each stage is presented. The study identified and analyzed the advantages and disadvantages of using SWOT analysis in comparison with other methods.

scholarly journals ECONOMIC SECURITY OF THE STATE AS A BASIC CONCEPT OF ECOSESTATE: IN SEARCHING OF A UNIVERSAL DEFINITION

2021 ◽  
Vol 71 (4) ◽  
Author(s):  
Aleksy Moldowan
Keyword(s):  
Scientific Community ◽  
Economic Security ◽  
Scientific Discipline ◽  
The State ◽  
Research Activity ◽  
Common Solution ◽  
Advantages And Disadvantages ◽  
Stage Of Development ◽  
Scientific Schools ◽  
Definition Of

The author states, that the theory of economic security of the state as a scientific discipline today is at the beginning of its new stage of development. A marked surge of interest in this topic is expected in the nearest future, that will intensify research activity in this scientific field. To meet these expectations scientific community needs a strong methodological platform, which should be based on universal and coherent categorical apparatus. However, a set of essential methodological problems may deteriorate a rise of the economic security of the state. One of the key problems is a significant number of scientific schools within the discipline. Most of them has developed their own categorical-conceptual apparatus. The author draws attention, that terminological chaos in the theory of economic security of the state as one of a serious problem for its institutionalization and development as an independent scientific discipline. It makes impossible to create a common methodological framework for discipline and undermines constructive scientific discussion between representatives of different scientific schools in this field. The huge differences between scientific schools are observed already at the stage of defining the basic definition of this scientific discipline - “economic security of the state”. A plenty of various approaches can be identified withing this scientific community. The differences between defining concept of “economic security of the state” are very deep indeed. This is a significant obstacle to create a common platform for numerous groups of scientists, who are working on various aspects of this topic. To resolve this problem and find common solution the author has analysed a majority of approaches of various scientific schools and individual scientists regarding the definition of the concept of “economic security of the state”. Their advantages and disadvantages have been identified. Based on knowledge obtained the author has proposed his own definition. According to it, “economic security of the state” should be treated as a state of the economy, that is intentionally and purposefully adjusted by public authorities in order to ensures the state's resilience to external and internal systemic threats and aggressive actions undertaken by other states. The author has justified the practicability of using this definition in the scientific research as well as policy-making.

scholarly journals The Theoretical Aspects of the Functioning of the System of Personal Income Taxation

2020 ◽  
Vol 12 (515) ◽  
pp. 389-394
Author(s):  
H. P. H. P. ◽  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Income Taxation ◽  
Tax Burden ◽  
Fiscal Pressure ◽  
The Cost ◽  
Taxation System ◽  
Tax Payers ◽  
Personal Income Taxation

The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue part of the budget. The study of the structure of the tax determined that income in the form of wages and income tax, which is paid by the tax agent on income in the form of wages, dominate with great advantage and indicate the urgency of changing the policy of the State and in the minds of taxpayers oward their diversification. The fiscal pressure of income tax on taxpayers is analyzed. The tax burden should also take into account the cost of social benefits received, and therefore local self-government bodies should have information on the amount of taxes paid by one person or one employee and their dynamics in the future. A forecast of the tax burden on payment of tax to local budgets is carried out. It is proved that local self-government bodies should have not only a sufficiently predicted, but also an ever-growing amount of income tax, which requires urgent reform of the current taxation system. Ways to improve the system of personal income taxation are proposed. The author singles out the main stages of the strategy for reforming the personal income taxation system and the strategic goal: obtaining maximum revenues to the budget with an acceptable tax burden on the taxpayer. A set of factors of influence and differences between the taxation system of Ukraine and those established in other countries is formed.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 136-142
Author(s):  
N. A. NAZAROVA ◽  
Keyword(s):  
Social Development ◽  
State Policy ◽  
The State ◽  
Significant Part ◽  
Tax Burden ◽  
Legal Basis ◽  
State Budget ◽  
Tax System ◽  
Economic Entity ◽  
Direction Of Movement

The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.

CONCEPTUAL PROVISIONS OF THE STATE POLICY OF ENSURING THE ECONOMIC SECURITY OF UKRAINE IN THE CONDITIONS OF MODERN THREATS AND DIGITALIZATION

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 280-286
Author(s):  
Olga GARAFONOVA ◽  
◽  
Liydmyla POLISHCHUK ◽  
Liudmyla DYKHNYCH ◽  
Inna YASHCHENKO ◽  
...  
Keyword(s):  
National Economy ◽  
State Policy ◽  
Structural Changes ◽  
Initial Conditions ◽  
Positive Impact ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
External Threats ◽  
The Impact

The article focuses on the relevance of identification and typology of modern risks and threats to the economic security of Ukraine. According to the nature of modern risks and threats, they are classified as hybrid. The hybrid nature of modern threats to Ukraine’s economic security necessitates the application of new approaches to the formation and implementation of state policy to ensure the economic security of Ukraine’s national economy. It is shown that the economic security of the state is a complex dynamic system that requires constant monitoring and management of resilience to internal and external threats in order to ensure a positive impact on socio-economic development, improve macroeconomic development, ensure quality and necessary structural changes and institutional reforms. formation of the system of competitiveness of the national economy. Under such conditions, the general goal of state policy should be to improve Ukraine’s economic security system, ensure a higher level of its resistance to the impact of hybrid risks and threats, factors and conditions of globalization and the world order. The elements of the state policy of economic security of Ukraine are determined, namely – the initial conditions, the purpose of state policy, goals and principles of policy, directions of formation of the system of counteraction to security threats, financial-resource and organizational-managerial support. The practical significance of the research results is that the immaturity of the integral system of economic security of the state is identified, which is due to the imperfection of the institutional environment, the imbalance of its structure, the predominance of the role of informal institutions over formal ones. The scientific novelty of the study is to substantiate the conceptual provisions of state policy to ensure the economic security of the state in the face of non-standard hybrid risks and threats.

Classification of financial monitoring objects: criteria and indicators of suspicion

2021 ◽  
Author(s):  
Maria Perepelytsya
Keyword(s):  
Money Laundering ◽  
Legal Regulation ◽  
Economic Security ◽  
The State ◽  
Criteria And Indicators ◽  
Legal Norms ◽  
Financial Monitoring ◽  
Financial Transactions ◽  
Subjective Rights

Problem setting. The problem of legalization (laundering) of money and other property acquired by criminal means is of great importance for Ukraine, because the criminalization of the economy is the main threat to the economic security of the state. In order to successfully combat this negative phenomenon, it is necessary to constantly develop and improve the processes of identification and analysis of financial transactions that are the objects of financial monitoring. Detection of such transactions requires clear criteria and indicators that allow you to quickly and accurately identify among the range of financial transactions those related to money laundering. The list of criteria and indicators of suspicion of financial transactions is large and sometimes ambiguous in terms of its interpretation and application. This issues is important because it is about the scope of law, the subjective rights of participants in financial transactions, the ownership of such persons in their assets and the level of trust in entities that provide financial and other services. The purpose of the research is to study the legal norms in the field of establishment and classification of financial monitoring objects – types of financial transactions depending on the criteria and indicators developed by the subjects of state financial monitoring and supplemented by the subjects of primary financial monitoring. Analysis of resent researches and publications. The solution of problems of legal regulation of the national system of financial monitoring in Ukraine (procedures, methods, risks, criteria, indicators etc.) was devoted to the works of such scientists as A. P. Gavrilishyn, I. M. Patyuta, B. M. Surkalo, O. E. Kostyuchenko, K. A. Kryvulya, Zh. I. Dovgan, I. G. Biryukova, V. M. Berizko and others. However, the issue of classifying financial monitoring objects according to the criteria and indicators of suspicion is important and necessary, because it is on such indicators that all activities in the field of financial monitoring are based and the results of such activities depend on their establishment. Article’s main body. The list of criteria and indicators of suspicion of financial transactions and their classification as objects of financial monitoring is quite wide. Their classification according to the relevant criteria is necessary and enshrined in law, which is important to prevent their unrestricted spread. At the same time, the subjects of state financial monitoring at their own discretion, but taking into account the main requirements of the legislation in the field of financial monitoring, develop and establish the grounds for classifying a financial transaction as an object of financial monitoring. In turn, the subjects of primary financial monitoring at their own discretion, but taking into account the rules and subjects of state financial monitoring, supplement, expand and improve this list in order, on the one hand, to prevent the legalization (laundering) of proceeds from illegal by and their entry into the financial system of the state and, on the other hand, compliance with the subjective rights of customers – participants in financial transactions. Conclusions. The article examines the legal norms in the field of establishment and classification of financial monitoring objects – types of financial transactions depending on the criteria and indicators developed by the subjects of state financial monitoring and supplemented by the subjects of primary financial monitoring. It is concluded that the identification of transactions that are the objects of financial monitoring requires clear criteria and indicators that allow you to quickly and accurately identify among the range of financial transactions those related to money laundering. Risk criteria by type of client, by geographical basis, by type of service (product), by service supply channel (product) are considered. Differentiated indicators of suspicion of financial transactions into indicators related to the activities or behavior of the client, indicators related to the financial operations of the client and indicators for different types of products (services). It is emphasized that the problem of defining clear and standard types of criteria and indicators of financial transactions is important and relevant in the current relations in the field of financial monitoring between the state and the participants of the respective financial transactions.

scholarly journals CHANGING PRIORITIES OF MIGRATION POLICY OF THE STATE CONSIDERING NATIONAL ECONOMIC SECURITY

2021 ◽  
Vol 2021 (2) ◽  
Author(s):  
T. Zatonatska ◽  
O. Anisimova ◽  
D. Zatonatskiy
Keyword(s):  
National Security ◽  
State Policy ◽  
International Crime ◽  
Migration Policy ◽  
Economic Security ◽  
The State ◽  
Security Requirements ◽  
Illegal Migration ◽  
Main Components ◽  
The Impact

With the development of globalization processes and sufficient free movement of labor, and skilled personnel, the problem of legal and illegal migration has gradually become part of public policy for many countries. The aim of the article is to determine the priorities of the state migration policy for legal, illegal migrants and refugees and to form recommendations for the development of clear and transparent rules of the state migration policy taking into account the international legal field and in the context of economic security. An analysis of the main trends in the migration processes was conducted and it was found that over the past 30 years there has been a rapid increase in the number of international migrants and refugees, which puts pressure on the economies of host countries. It has been proven that migration affects the main components of national security, and the impact on the country's economic security is particularly pronounced. As a result, national security requirements must be taken into account when formulating state migration policy. The main components of the state migration policy were identified, the analysis of the main theories and approaches to the migration policy in relation to legal migration was carried out. The main problems of the state policy on illegal migration and refugees have been identified. The state migration policy is analyzed on the example of the EU countries and their overcoming of the migration crisis and the refugee crisis. The state determines the main priorities of migration policy based on national and economic security requirements. There are two main aspects of state migration policy: targeted attraction of immigrants and policy on illegal migration and refugees. There are three main approaches to attracting immigrants - encouraging all types of immigration, creating maximum barriers to immigration, and encouraging specific target groups of immigrants. With regard to illegal immigration, the state can take a tough stance or allow it to replenish the workforce. State policy on refugees is determined by the norms of international law. It has been argued that national migration policies need to be adapted to the current world economy, and that the main priorities include transparency, long-term forecasting of labor market needs, clear criteria for migrant admission and combating illegal migration, which is part of international crime.

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