scholarly journals Corruption as a Problem of Political Theory and Political Practice

2015 ◽  
pp. 64-73
Author(s):  
A. V. Shashkova
Keyword(s):  
Political Theory ◽  
Present Article ◽  
Political Competition ◽  
Market Competition ◽  
The State ◽  
Social Consequences ◽  
Point Of View ◽  
Political Practice ◽  
State Budget ◽  
Negative Results

The present article is dedicated to the analysis of "corruption" from point of view of political practice and political theory. The present article studies historical examples of corruption: corruption during the era of Alexander the Great, Carthage, Roman Republic. The article gives the evolution of the term "corruption", pointing out current aspects of the term. The article provides positive and negative results of corruption, gives resume. The present article analyses corruption results: economical, political and social. Most important economical consequences of corruption are the following: increase of shadow economy, decrease of tax payments, weakening of the state budget, breach of market competition, decrease of market effectiveness, destabilization of the idea of market economy. Most important social consequences of corruption are the following: great distinction between the declared and real values, which creates a "double standard" of the moral and behavior, distraction of great sums from public and humanitarian development, increase of property disproportion, increase of social tension. The present article names most important political consequences of corruption: shift of ideas from public development to the security of power of oligarchy, decrease of trust to the state, decrease of image of the country at the international arena, increase of its economical and political isolation, decrease of political competition. The present article gives one of the resumes that the globalization process increases corruption. Together with globalization most important role is given to corporations and corporate corruption comes to the front raw.

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

2021 ◽  
Vol 7 (1) ◽  
pp. 188-204
Author(s):  
Yulia G. TYURINA ◽  
Kristina A. BANNOVA
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Point Of View ◽  
Theoretical Point ◽  
Personal Income Tax ◽  
State Budget ◽  
Theoretical Understanding ◽  
Direct Taxation ◽  
Wide Range

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

scholarly journals RUSSIAN ECONOMY: WHAT IS NOT ENOUGH FOR THE DEVELOPMENT OF INDUSTRIES AND ENTERPRISES

2021 ◽  
pp. 125-133
Author(s):  
A. V. Yaschenko
Keyword(s):  
Theory Of The Firm ◽  
The State ◽  
Point Of View ◽  
Theory And Practice ◽  
High Tech ◽  
State Budget ◽  
Investment Activity ◽  
Russian Economy ◽  
The Government ◽  
Main Thing

The article attempts to assess the results of the development of the Russian economy from the moment of privatization to the present. The urgency of the problem lies in the fact that, despite significant resources, including human capital, the economy is stagnating, there are no structural reforms, and high-tech companies do not appear. The main thing is not creating conditions for business development on the principles of self-organization: entrepreneurship, initiative, personal competence and investment. Reforming the socio-economic system of the USSR has no historical analogue, and is perceived as a unique practice of testing some theoretical positions and hypotheses that guided researchers and entrepreneurs in the framework of a market economy, for example, the theory of market equilibrium, theory of the firm, theory of preferences, and others. Russia has demonstrated a kind of phenomenon, both from the point of view of theory and practice of market transformations, when it is not entrepreneurship, not the investment activity of business and the population, but the narrowly selfish interests of persons affiliated with the government, began to determine market processes, such an economy was called the «economy of individuals», And in the case of a direct focus on the state budget,» the economy of the distribution». The transformations could be based on the market experience of a large number of countries, both developed and developing (China), this has not been done. Time was lost on the creation of new jobs; in the industrial orientation of the state, there were no priorities for the development of important industries for national competitiveness. As a result, the economic growth was lost.

scholarly journals IDENTIFICATION OF THREATS TO THE CUSTOMS SECURITY OF THE STATE

2019 ◽  
pp. 37-52
Author(s):  
Olga ZAMASLO ◽  
Oleg PIDKHOMNYI ◽  
Marta PETYK
Keyword(s):  
The State ◽  
Point Of View ◽  
Information Support ◽  
State Budget ◽  
Economic Relations ◽  
International Economic Cooperation ◽  
Control Procedures ◽  
Security Indicators ◽  
Customs Administration ◽  
The Impact

Introduction. The rapid revitalization of integration processes worldwide, the strengthening of international economic cooperation, the intensification of export-import operations increase the impact of the customs system on the state of the national economy. Therefore, there is an urgent need to use effective mechanisms of blocking and elimination of factors that undermine the customs of customs in order to comprehensively evaluate the effectiveness of the customs system and improve the level of customs security of the state. Purpose is assessing Ukraine’s customs security indicators and identification of sources of customs danger, clarification of the role and assessment of fiscal efficiency of customs authorities in ensuring the customs security of the state, development of recommendations on elimination of the main customs threats in the context of minimization of customs risks in the context of conflict of interests of individual participants of foreign economic relations. Results. The essence of the customs security of the state is revealed, the sources and threats to the customs security are identified. The importance of the indicators of the customs security of Ukraine through the prism of the customs load on the economy of the country and the efficiency of the activity of the customs authorities during 2009–2018 are analyzed. At the same time, it should be noted that the dependence of the state budget on 2/5 of the amount of customs payments is a separate risk from the point of view of the financial security of the state. It is established that the system of customs control, first of all, is characterized by qualitative output parameters, which for the most part are outside the direct jurisdiction of the customs authorities, but which directly affect the effectiveness of the customs administration in practice. The subjective factors influencing the efficiency of the customs administration are the level of information and technical support and the procedure for the organization of customs control procedures, time spent on customs clearance of goods, the establishment of communication relations between the customs relations, the level of qualification of employees and the knowledge and observance of all participants of the FEA and customs clearance procedures. It is confirmed that the main criteria for assessing the customs security of the state should be the completeness of payment of customs duties and the frequency of detection of cases of customs offenses. VAT reimbursement for bogus exports. The customs security of the state is closely related to the customs security of the subjects of foreign economic activity when crossing the goods across the customs border and is determined by the level of well-established interaction of all subjects of customs relations. Conclusion. Proposals for implementation of priority measures in the system of improving the customs security of Ukraine are substantiated and they include coordination of actions of all state bodies on the implementation of customs control in order to eliminate the corruption component during the passage of customs and border clearance, modernization of information support and communication between employees of the customs authorities and entities activities

scholarly journals INHIBITORS AGAINST INNOVATORS: THE EFFECT OF DELAYED TRANSIT TRANSFORMATIONS

2021 ◽  
pp. 169-184
Author(s):  
S. I. Nazarenko
Keyword(s):  
Research Problem ◽  
Central Place ◽  
The State ◽  
Point Of View ◽  
Political Activity ◽  
Complex Nature ◽  
Central Research ◽  
Political Transformation ◽  
Evolutionary Trajectory ◽  
Negative Results

The article is devoted to the consideration of the complex issue of the reasons for the «delay» of political transit in the post-Soviet countries in general and in Ukraine in particular. The main author's hypothesis is the assumption that it is the activities of differently motivated subjects (inhibitors and innovators) in combination with the fundamental features of the cultural background of a particular country that determine the pace, overall trajectory and intermediate results of the democratization process. Particular attention is paid to the discussion around the question of whether transit is the only evolutionary trajectory or can be interpreted as a number of alternative directions of progress towards the standards of democratic governance. The object of this article is the features of the socio-political transformation of the post-Soviet countries. In turn, the subject of the article arises a ratio of the socio-political activity of innovators and inhibitors that is unique in national conditions, which directly affects the content and results of the democratic transition. The complex nature of the central research problem presupposes the use of an appropriate methodology, the central place in which is occupied by: a systemic approach, comparative and structural-functional methods, institutional analysis. From the author's point of view, it is this arsenal of methods and research procedures that helps to clarify the nature of the negative results of the socio-political transformation of the transit process in such post-Soviet countries as Ukraine. An analysis of the characteristic features of socio-political transformation in Ukraine indicates that the elite is motivated to conserve political informal practices and postpone changes in any way, and imitation reforms act as a legitimizer of the elite in the eyes of Western investors, creating a positive reputation for progressive reformers for its representatives. The migration of reformers from the state of innovators to the state of inhibitors is due to their desire to become an elite in order to extract economic rent with the help of power. The idea is substantiated that the way out of the vicious circle of quasi-substitution of the elite is associated with the painstaking work of the real supporters of reforms to diagnose the vulnerable elements of the national trajectory of democratization and education of new generations - carriers of innovative types of thinking and supporters of values ​​and procedures of democracy.

scholarly journals DEFICIENT OF THE STATE BUDGET OF UKRAINE

2019 ◽  
pp. 117-123
Author(s):  
H. V. Sydor ◽  
O. I. Tkachik
Keyword(s):  
The State ◽  
Point Of View ◽  
Economic Science ◽  
Causal Relationships ◽  
State Budget ◽  
Independent State ◽  
Monetary System ◽  
Internet Resources ◽  
Points Of View ◽  
Definition Of

                Purpose. Investigation of essence of deficit of the State Budget from the point of view of existing approaches in economic science.         Methodology of research. The theoretical and methodological basis of the research is the scientific works of domestic and foreign authors on the research of the essence of the deficit of the State Budget of Ukraine, Internet resources. In the process of research used general and special methods, in particular: monographic – in the implementation of the literary review of the problem under study; systemic and structural analysis – in substantiating different approaches and different points of view before interpreting the essence of the State Budget deficit as a complex economic category.        Findings. Generalized theoretical developments of domestic and foreign scientists-economists on the interpretation of the «deficit of the State Budget». At the theoretical level, it has been proved that over the entire period of functioning of Ukraine as an independent state there was an excess of the expenditure part of the State Budget over its revenue. Traced causal relationships, which are important reasons for the appearance of a deficit of the State Budget in Ukraine. The research of those scientists considering the definition of «deficit of the State Budget» from positive and negative sides is considered. It was established that it would assess the financing of the position of the state and the country affecting the budget and tax policy of the balance of payments, the state of the monetary system and the internal order, which allows to identify the deficit of the State Budget.        Originality. It is suggested to trace causal relationships, which are important reasons for the occurrence of the deficit of the State Budget in Ukraine.        Practical value. The obtained research results are the basis for solving practical problems of the correct scientific approach to understanding this concept at the present stage.

Political Science and the Juristic Point of View

1928 ◽  
Vol 22 (3) ◽  
pp. 553-575 ◽  
Author(s):  
George H. Sabine
Keyword(s):  
Political Theory ◽  
Political Science ◽  
Public Interest ◽  
The State ◽  
Point Of View ◽  
Moral Sentiment ◽  
Modern Theory ◽  
Legal Validity ◽  
Legal Competence ◽  
The Law

In the August, 1926, number of this journal, Professor W. W. Willoughby presented some conclusions regarding the conception of sovereignty and the range of its applicability in political science, together with some interesting suggestions for the clarification of political theory. His article is devoted primarily to an exposition and criticism of the juristic theories of Professor H. Krabbe, and the gist of his criticism is that Krabbe, in common with the translators of his Modern Theory of the State and with Duguit, fails to distinguish between ethical and legal validity. Krabbe's attack upon the conception of sovereignty is therefore due to a confusion: The legal supremacy which the analytical jurist attributes to the state for purely legal purposes is taken as including also an assertion of moral supremacy. Accordingly, the fact that a legally valid law may be criticized as opposed to moral sentiment or to public interest is turned into an objection against the view that the state, for juristic purposes, may be regarded as a legally sovereign will. Professor Willoughby implies that clarity can be introduced into the whole discussion simply by avoiding this confusion. The justice or utility of a law is a wholly proper question for the moralist, but it is quite irrelevant to the juristic problem, which concerns merely the legal competence of the agency enacting or enforcing the law. “We find in Krabbe, and also in his translators, …. that same mistaken idea which is to be discovered in Duguit, that an inquiry into the idealistic or utilitarian validity of law, as determined by its substantive provisions and purposes sought to be achieved by its enforcement, has a relevancy to, and that its conclusions can affect, the validity and usefulness of the purely formalistic concepts which the positive or analytic jurist employs.”

scholarly journals Calcário, Caieira e Cal: Análise da Paisagem no Alto Coreaú (Ceará)

2020 ◽  
Vol 13 (07) ◽  
pp. 3135
Author(s):  
Francisco Nataniel Batista de Albuquerque
Keyword(s):  
Present Article ◽  
Natural Resource ◽  
The State ◽  
Point Of View ◽  
Artistic Representations ◽  
The World ◽  
Production Activity ◽  
Important Object ◽  
Object Of Study

Durante séculos, a cal foi um produto essencial em muitos aspectos da vida e do trabalho, especialmente nas áreas de ocorrência de calcário, fato comprovado por ruínas e representações artísticas de fornos de cal nas(das) paisagens de diferentes lugares do mundo. Essas paisagens e suas representações, configuram-se, na Geografia, um importante objeto de estudo, tendo o conceito de paisagem como principal recurso teórico-meteodológico. Diante desse contexto, o presente artigo tem como finalidade analisar as paisagens condicionantes e resultantes da atividade da produção da cal na região do Alto Coreaú, porção noroeste do Estado do Ceará, e, principalmente, utilizá-la como campo empírico para discussão dos principais aspectos que estruturam o referido conceito. A análise partirá da tríade de elementos da paisagem: calcário, caieira e cal identificando a relação entre sociedade e natureza e suas dimensões espaciais e temporais a partir da apropriação da rocha calcária como recurso natural, tanto do ponto de vista econômico como cultural. Entre os resultados podemos constatar a forte ligação entre os sistemas naturais e sociais em diferentes escalas de unidade de paisagem (depressão, campos calcários e afloramentos) e temporais (variação anual das chuvas à décadas de trasnsformações econômicas, ambentais e culturais), constitundo diferentes circuitos econômicos (cal e cimento) marcados pela decadência da produção da cal tanto do ponto de vista econômico, quanto cultural e o surgimento de novos elementos na paisagem regional, as fábricas de confecção de roupas. Calcário, caieira e cal: análise da paisagem no Alto Coreaú (Ceará)   A B S T R A C T For centuries, quicklime was an essential product in many aspects of life and work, especially in areas where limestone occurs, a fact proven by ruins and artistic representations of limekilns in landscapes from different places in the world. These landscapes and their representations, configured, in Geography, an important object of study, having the concept of landscape as the main theoretical-meteorological resource. Given this context, the present article has the means to analyze the conditioning and resulting landscapes of the quicklime production activity in the Alto Coreaú region, Northwest part of the State of Ceará. An analysis based on the triad of elements of the landscape: limestone, caieira (limekiln) and quicklime identifying a relationship between society and nature and their spatial and temporary differences from the appropriation of limestone as a natural resource, both from an economic and cultural point of view. Among the results, we can see the decline in the quicklime production activity in Alto Coreaú with the high number of deactivated and destroyed limekiln resulting from economic, labor and environmental transformations that the region and the sector are going through, breaking with the representation of the landscape by the limestone-limekiln-quicklime triad, but leaving very significant cultural marks in the landscape that can be valued as geoheritage in an integrating interface between nature, economy and culture.       Keywords: landscape, natural resource, limestone, limekiln, quicklime.

scholarly journals MODERN TENDENCY OF DEFENSE EXPENDITURES FROM THE STATE BUDGET OF UKRAINE

2019 ◽  
pp. 179-188
Author(s):  
Olga KYRYLENKO
Keyword(s):  
Financial Support ◽  
Armed Forces ◽  
The State ◽  
Point Of View ◽  
Industrial Complex ◽  
State Budget ◽  
Budget Planning ◽  
State Management ◽  
Stage Of Development ◽  
The Face

Introduction. At the present stage of development of Ukraine, the task is to improve the defense capability of the state, to reform the Armed Forces and other military formations in accordance with the latest requirements and taking into account the experience gained during the anti-terrorist operation, as well as to develop the defense-industrial complex, which is necessary to maximally meet the needs of the Armed Forces. The success of these tasks depends to a large extent on adequate financial support, which is based on the state budget expenditures. Therefore, the issues of the dynamics and structure of these expenditures and the identification of regular tendencies in the field of defense financing are urgent, especially in the face of ongoing aggression by the Russian Federation. The purpose of the article is to study the tendencies of financial support of defense needs at the expense of the state budget of Ukraine, to substantiate on this basis the ways of improving the financing of national defense needs of the country. Results. The article deals with the dynamics and structure of expenditures of the state budget of Ukraine for defense from the point of view of their functional, economic and programmatic systematization. The current trends in the implementation of these expenditures have been identified and the problems in this area have been highlighted. Conclusions. The ways of overcoming the negative tendencies in the field of financing of national security and defense in Ukraine through improvement of budget planning, improvement of state management in the sphere of defense, increase of efficiency of financial control, formation of civil control, use of public-private partnership in the field of defense, attraction of foreign investments defense complex, ensuring transparency in the activities of military management bodies, implementation of the best foreign experience the financing needs of the defense.

scholarly journals Rozwiązania prawne wprowadzone w latach 2015–2019 w Polsce w celu uszczelnienia systemu podatku od towarów i usług – analiza i ocena wpływu na dochody budżetowe, pewność obrotu gospodarczego i koszty prowadzenia działalności gospodarczej

Studia BAS ◽  
2020 ◽  
Vol 4 (64) ◽  
pp. 51-67
Author(s):  
Tomasz Nowak
Keyword(s):  
Final Section ◽  
The State ◽  
Point Of View ◽  
State Budget ◽  
Business Transactions ◽  
Tax Gap

This paper investigates the effects of legal solutions introduced to the VAT system in Poland in 2015–2019 to prevent VAT fraud, primarily carousel fraud, which caused the so-called tax gap. The article begins with chron­ological presentation of these solutions. In the second part the author formulates the criteria of certainty of business transactions in relation to VAT and on this basis he analyses the presented solutions. Next, he considers the costs incurred by the VAT payer to meet the obligations or requirements established by the introduced regulations. In the final section the effectiveness of the introduced solutions from the point of view of the state budget revenues from VAT is assessed.

scholarly journals Transparency of information contained in the state budget from the view of utility for the citizen

2020 ◽  
pp. 3-14
Author(s):  
Maria Elżbieta Jastrzębska ◽  
Keyword(s):  
Descriptive Analysis ◽  
Inductive Reasoning ◽  
Research Problem ◽  
The State ◽  
Point Of View ◽  
State Budget ◽  
Fiscal Transparency ◽  
State Finance ◽  
The Government ◽  
Flow Of Information

Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.

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