scholarly journals The role of tax police units of the State Tax Service of Ukraine as subjects of ensuring the system of economic security of the state

2019 ◽  
pp. 71-78
Author(s):  
V.I. Melnik

The article is devoted to the analysis of the activity of the revenue bodies and fees for combating tax offenses in terms of ensuring the economic security of Ukraine. The author investigates the work of tax police units in the context of dynamic legislative changes, the results of these innovations are evaluated in terms of the ability of the designated entity to perform its own tasks and functions in full. The urgent need for effective systematic provision of the state’s economic security system is emphasized. Attention is drawn to the probable occurrence of a number of destructive consequences for the national economy as a result of committing tax offenses. It is pointed out that there is a real need for systematic effective counteraction to these criminal acts, especially before the start of the work of a new government body authorized to investigate all these offenses. The current legal position of tax police units is analyzed. The significance is substantiated by the activity of tax police units as a subject of providing the economic security system of Ukraine especially in the current context of active multi-vector legislative changes and the frequent emergence of new challenges for the national economy. The tasks, functions, and competence of tax police units are investigated as a subject of providing the state’s economic security system. The issue of interaction of this law enforcement agency is considered with state and local self-government bodies, subjects of international law, authorized foreign bodies, the public, and others on issues of ensuring the economic security of Ukraine. Found that the key areas of work to ensure the state’s economic security system remains investigations into criminal activities in the area of taxation and the budgetary sphere, the conduct of operational-search measures, as well as the consideration of individual cases of administrative offenses. The important role and other directions of work units of tax police is indicated and proved to facilitate the successful accomplishment of this task. Keywords: national economy, threats to the national economy, a system of economic security of the state, tax offenses, units of tax police SFS of Ukraine.

2020 ◽  
Vol 14 (1) ◽  
pp. 183-200
Author(s):  
Olena Illiashenko ◽  
Yevhenii Rudnichenko ◽  
Tetiana Momot ◽  
Nataliia Havlovska

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development


2021 ◽  
Vol 19 (1) ◽  
pp. 213-237
Author(s):  
Ewelina Kancik-Kołtun

Economic security is nowadays one of the most important issues related to the functioning of the state. Most often identified with the ability to create mechanisms to advance the interests of the national economy, maintaining stability and favor development. Numerous measures make it possible to assess the level of safety in various ways. The potential of Central and Eastern European countries and the need for convergence create space for economic security.


2020 ◽  
pp. 198-202
Author(s):  
І. В. Ліченко

In the current conditions of instability of the national economy and tense geopolitical situation, one of the key factors contributing to the realization of national interests and priorities of Ukraine is economic security. Which characterizes a state of the economy in which the economic interests of the enterprise, region, state and society are reliably protected from internal and external threats. The development of integration processes in the world community contributes to the economic growth of the state, however, like any development process, it faces a number of negative factors and risks that pose a threat to economic security. Given the complexity of the processes in domestic and foreign policy, the majority of the population is unsure of their future. The global crisis has revealed serious shortcomings in the mechanism for managing the economic security of the state and domestic economic entities, which has been reflected in declining economic growth, gross domestic product, rising unemployment and other indicators. As a result, there is a growing focus on security and risk management tools at the macroeconomic level, as well as their effectiveness in the national context. The article examines the mechanisms of ensuring the economic security of the state in the insurance process, which are crucial factors for sustainable growth and functioning of the national economy as a whole. Various areas are considered: ensuring the safety of policyholders, private insurance companies, national institutions (government agencies, organizations). The article examines the mechanisms for ensuring the economic security of the state in the insurance process, which are the most important components of stable growth and functioning of the national economy as a whole. Various areas are considered: ensuring the safety of insured persons, private insurance companies, national institutions (government agencies, organizations). The economic security of the state must be ensured, first of all, by the efficiency of the economy itself, that is, along with the protective measures taken by the state, it must protect itself on the basis of high productivity, product quality and more.


Author(s):  
O. G. Honcharenko ◽  

The relevance of the article. Economic developments of the society is the top state priority in economy and guarantee of economic potential strengthening. The economic crisis caused by Covid-19 has revealed a number of social problems in Ukrainian society that prevent economic and social transformation and Ukraine integration into the international financial space. Purpose setting is in the studying deformations in the social sphere and assessment of the state of system threats to economic security of the country. Presentation of the main material. Threatening character of deformations in the Ukraine social sphere requires introduction of social indicators monitoring which have influence on the state of economic security. It is proved that social and demographic component of economic security characterizes the possibility of the state to guarantee adequate and qualitative standard of living for population, favorable conditions of human capital development and level of labor resources provision that provide its sustainable growing. It is found out that among social problems in the society, and then the threat to economic security is worsening population health level, reduction in life expectancy, availability of high-quality treatment, high death rate, and decrease of employable population. It is defined that the poverty is caused by deficient labor legislature and social vulnerability, and labor migration threats social security. According to different resources from three to five million Ukrainian citizens live outside the country. Assessing of a statistic reveals that population employment doesn’t protect families from poverty, and 93,5% of poor people are individual homes with a single employable person and this shows low wages. It was established that there is a great difference in payments for work in Ukraine and European countries for the current year. Conclusions. Economic growing and reforming of national economy is necessary for Ukraine for encouraging people to stay in the country and invest in their future in Ukraine. With implementation of comprehensive economic reforms Ukraine has the chance to create favorable conditions for economic strengthening and social development which can improve people expectations for their living in Ukraine in comparison with potential countries for employment. Key words: social security, wages, labor migration, poverty.


2019 ◽  
pp. 167-175
Author(s):  
Inna Shevchuk

The article is devoted to the actual issues of determining the role of national interests in ensuring the economic security of the state. Established in the field of economic security, the priority national interest is the development of the national economy and the growth of the welfare of citizens. The researchers' views on the definition of the concept of «national interests» are researched and generalized that national interests are a systemic, synergetic concept that reflects the vital values of the Ukrainian people as the bearer of sovereignty and the sole source of power in Ukraine, the defining needs of society and the state, the realization of which guarantees state sovereignty of Ukraine and its progressive development. It is noted that national interests are realized through state interests, where the population of the country acts as the subject of interests, and the state through the state institutions implements and protects these interests. The main components of national interests include the provision of military-political sovereignty, economic well-being and cultural needs of the population. The military-political, socio-economic situation in Ukraine and the impact of globalization processes have made it possible to formulate a number of national interests, including: protection of state sovereignty; ensuring economic stability through self-sufficiency, stability and competitiveness of the national economy; polyvectorality of the country's foreign policy and the establishment of Ukraine as a reliable international partner; creation of conditions for the development of the spirituality of the population, improvement of the physical health of the nation; preservation of intellectual and scientific potential of the country, regulation of the issue of youth mobility. It has been proved that democratization processes require the involvement of citizens and civil society institutions in this process in order to form national interests through the maximum coverage of all spheres of society's life for the protection of human rights and citizen and acceleration of socio-economic development and modernization of the national economy. The most acute threats to national interests in the field of national and economic security are formulated. It is summarized that in the field of economic security, national interests reflect the vector of economic development of the state, its aspirations for economic independence and the effective use of economic benefits.


VUZF Review ◽  
2019 ◽  
Vol 4 (4) ◽  
pp. 15-24
Author(s):  
Anatolii, Loishyn ◽  
Mykola, Tkach ◽  
Sergey, Levchenko ◽  
Vitalii, Getmanskii ◽  
Pavlo, Parhomenko

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.


Author(s):  
Ulia Edigareva ◽  
D. E. Morkovkin ◽  
Alexander Vlasov

State security largely depends on the economic security system and on measures taken by the state to protect sovereignty, legal rights and interests of citizens. The peculiarity of this policy is due to many factors, among them: the economic situation in the state, personnel policy, etc. The article analyzes various ways of state anti-corruption policy pursued by state authorities and local authorities.


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