REFORMING THE TAX SYSTEM AS A FACTOR IN ENSURING FINANCIAL SECURITY OF UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Anna Kislova ◽  
Keyword(s):  
National Security ◽  
The State ◽  
Financial Security ◽  
Tax System ◽  
Current State ◽  
The Social ◽  
Long Time ◽  
General Scientific ◽  
Low Culture ◽  
Tax Payments

This article identifies the relevance of proactive state policy aimed at increasing the competitiveness of the Ukrainian economy, improving the indicators of economic and financial resilience and resilience of the national economy to potential threats; The interconnection between the tax system and financial security of the country was disclosed; problems of Ukraine's tax system that pose serious threats to the national security of the state, its economic and financial sovereignty were outlined. It also describes the basic principles of building an effective tax system and variants of their implementation in successful countries. Special attention is paid to the process of formation of the tax system of Ukraine, which has determined the specificity of today's gaps in its financial security. The significant part of the work is devoted to the concrete problems of the tax system of Ukraine: Economic inefficiency and social injustice of the country's taxation, a large part of the shadow sector of the economy and "shadow power", low culture of tax lawmaking and lack of consistent comprehensive reform of the tax system for 30 years of Independence, mainly fiscal nature of taxes, unreasonable, non-refundable, unfair and counterproductive system of tax payments, etc. The article also characterized the way in which the mentioned problems of the tax system essentially worsen the state of national security of the state and described why the tax system of Ukraine requires a thorough, profound, scientifically based and complex reforming. We confirm that this reform is necessary in view of the fact that the social inefficiency of Ukrainian taxation is a strategically dangerous problem for the defense of the country. While it will take a long time to develop a sound integrated inter-sectoral reform, the policy changes outlined in this paper must be pursued in parallel in order to enable the system to function properly in its current state. The study was conducted using mainly general scientific theoretical methods.

scholarly journals PECULIARITIES OF IMPLEMENTING GOVERNANCE IN THE SYSTEM OF SOCIAL SECURITY

2020 ◽  
Vol 18 (1) ◽  
pp. 142-156
Author(s):  
Myroslav Kryshtanovych ◽  
Petro Petrovskyi ◽  
Iryna Khomyshyn ◽  
Ivan Bezena ◽  
Iryna Serdechna
Keyword(s):  
Social Security ◽  
Eastern Europe ◽  
The State ◽  
Security Model ◽  
Security Research ◽  
The Social ◽  
Analysis And Synthesis ◽  
Calculation Results ◽  
Long Time ◽  
General Scientific

Purpose – the primary purpose of the study is to identify the main threats to the process of ensuring social security and finding ways to establish a connection between economic and social security. Research methodology – the methodological basis is a system of complementary philosophical, general scientific and unique methods of cognition of socio-political phenomena, in particular systemic-structural, comparatively retrospective, institutional and structural-functional, diagnostics and forecasting, general methods of analysis and synthesis, etc. Findings – our results made it possible to establish which particular threats most affect the social security of the countries of Eastern Europe and the calculation results will help establish the country needs a connection between economic and social security. Research limitations – we did not take into account a significant number of indicators characterising the state of social security of the state. The threats we have highlighted are compassionate. In the future, it is necessary to pay considerable attention to the process of assessing the level of social security of the state in order to determine whether it is necessary to state which government measures or not. Practical implications – сertain threats and models can be used by countries of Eastern Europe to form the necessary measures to counter them; Originality/Value – the study covers one of the least explored areas, namely social security, which has not been explored for a long time in the context of identifying threats. Social Security Model IDEF0 Formed.

scholarly journals FINANCIAL SECURITY OF STATE BUDGET INVESTMENT IN UKRAINE

2018 ◽  
pp. 154-160
Author(s):  
Vitaliy Pantelyeyev
Keyword(s):  
Synthesis Method ◽  
Comparison Method ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Social ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Effective Use

Introduction. Modern globalization processes form a number of challenges for Ukraine's financial security, especially in the budget segment. This situation is conditioned by the negative dynamics of the development of the social and economic sphere, which is expressed, in particular, in the "chronic" deficit of the state budget. It is the main threat to the financial security of the country. As a result, the problem of the effectiveness of state budget investment, which is the foundation of economic growth and social development, is emerging. Purpose. The article aims to identify the main problems of functioning of state budget investment as an integral part of fiscal policy in the system of financial security of Ukraine. Method (methodology). To achieve this goal, the following general scientific and special methods are used: method of induction and deduction, logical generalization method, method of analysis and synthesis, method of comparison, method of grouping, graphic methods. Results. System of financial security has been characterized. Indicators of financial security of the state and its investment component have been analysed. The role of state budget investment in ensuring financial security of Ukraine has been explored. The system of state budget investment has been characterized. The actual problems and risks have been outlined on the way of its development. Means of effective use of budget funds of investment character have been offered.

International Partnership of Enterprises of the Defense-industrial complex of Ukraine: Financial and Economic Aspects of Development

2021 ◽  
pp. 297-303
Author(s):  
Natalia Gavrilova ◽  
◽  
Larysa Petrenko ◽  
Natalia Pitel ◽  
◽  
...  
Keyword(s):  
National Security ◽  
Mutual Influence ◽  
The State ◽  
Defense Spending ◽  
Industrial Complex ◽  
Financial Security ◽  
Law Enforcement Agencies ◽  
International Partnership ◽  
Technological Modernization ◽  
Scientific Technical

The level of national security of the country directly depends on the needs of enterprises of the defense-industrial complex, their scientific, technical, financial and economic development. The financial security of defense enterprises and the financial security of the state as a whole is in a state of direct mutual influence. Thus, there is an urgent need to study the peculiarities of ensuring financial security at the enterprises of the defense industry and in the defense-industrial complex. The purpose of the work is to study the modern aspects of an international partnership of enterprises of the defense-industrial complex, the principles of their activities, and the financial aspects of development. The article considers the interpretations of scientists on the concepts of defense spending and financing of law enforcement agencies, considers the structure of the defense budget of Ukraine. The article considers the defense-industrial complex as an integral part of the entire military potential of the country and the industrial basis of the national security of the state. The article states that the enterprises of the defense-industrial complex produce high technologies, know-how, which can later be used in civilian sectors of the economy. International partnership of enterprises of the defense-industrial complex with NATO and the EU becomes a factor in the reform and development of the entire military-industrial complex of Ukraine. However, given the needs of the domestic defense-industrial complex, along with the processes of its structural restructuring, cooperation on technological modernization of the enterprises of the sector and the renewal of the manufactured armaments should deepen. It is also advisable to intensify cooperation in the field of space, both for military and civilian security-related purposes. A separate direction of cooperation should be the creation of a joint innovative infrastructure in the defense-industrial complex.

scholarly journals Status and Trends in the Development of Financial Support for Social Protection in Ukraine

2021 ◽  
pp. 193-200
Author(s):  
О. Voloshinа ◽  
◽  
M. Kovaleva ◽  
V. Bozhenko ◽  
◽  
...  
Keyword(s):  
Financial Support ◽  
Social Protection ◽  
State Level ◽  
The State ◽  
Financial Resources ◽  
Financial Security ◽  
Social Sphere ◽  
Effective Implementation ◽  
Social Risks ◽  
The Social

The article considers the state and tendencies of development of financial provision of social protection in Ukraine. Modern problems of financing the sphere of social protection of the population in Ukraine are revealed. The importance of understanding the social protection of the population as a system of financial relations necessary to compensate for social risks and ensure social security is substantiated. The essence and features of financial provision of social protection of the population are revealed. The research of directions of budgetary financing of social sphere at the state level is carried out. The financial mechanism of realization of social protection which provides formation of the sources of the financial resources directed on performance of the corresponding programs and actions, and also the substantiated choice of methods, forms and levers of their use is investigated. It is proved that one of the significant obstacles to the effective implementation of social policy in our country is the insufficient level of its financial security in combination with irrational planning, distribution and inefficient use of available financial resources.

ASSESSMENT OF THE MAIN INDICATORS OF FINANCIAL SECURITY OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 1 (9) ◽  
pp. 15-20
Author(s):  
L. V. AGARKOVA ◽  
◽  
V. V. AGARKOV ◽  
M. G. RUSETSKY ◽  
◽  
...  
Keyword(s):  
National Security ◽  
Russian Federation ◽  
World Economy ◽  
The State ◽  
Financial Security ◽  
Negative Consequences ◽  
Special Significance ◽  
The World ◽  
The Russian Federation

In the context of the globalization of the world economy, the issue of ensuring the financial security of the state is a condition of its national security and acquires special significance. The article examines the indicators of financial security, establishes a system of precursors - indicators of the financial security of the state, allowing to predict the onset of negative consequences. the main indicators of the financial security of the Russian Federation were assessed.

Current Problems Faced by Russia in the State-Legal Policy in Social Partnership in the Labor Field

2019 ◽  
Vol 9 (5) ◽  
pp. 1564
Author(s):  
Nataliya Anatolyevna BAIEVA ◽  
Dmitriy Olegovich BURKIN ◽  
Tatyana Fedorovna VYSHESLAVOVA ◽  
Svetlana Alekseevna LUKINOVA
Keyword(s):  
Sustainable Development ◽  
The State ◽  
Legal Policy ◽  
The Sustainable Development ◽  
Social Partnership ◽  
Current State ◽  
The Social ◽  
Stavropol Region ◽  
Collective Negotiations ◽  
Social Labor

In this article, the authors consider the basics of Russia’s current state-legal policy pursued in the field of social partnership, analyze basic international legal and national statutory and legal acts, which regulate social partnership in the labor field. The authors reveal the social and legal significance of social partnership between employees and employers for the benefit of the sustainable development of the society’s economy, problems related to the establishment and implementation of Russia’s state-legal policy in the modern conditions. The article puts a special emphasis on the analysis of peculiarities related to the development of laws in the constituent entities of Russia on social partnership in the field of social labor on the example of statutory acts adopted in the Stavropol region. In addition, the authors pay sufficient attention to bringing to light the principles of social partnership in the labor field and its primary forms (collective negotiations over the signing of collective contracts and agreements). The article reveals problems that Russia currently faces in pursuing the social partnership policy in the laborfield and substantiates proposals for solving them.

SOCIAL CHARACTERISTIC OF A CURRENT STATE OF THE VILLAGE

2015 ◽  
Vol 9 (2) ◽  
Author(s):  
Laura Bokenchina
Keyword(s):  
Social Services ◽  
Rural Areas ◽  
Life Quality ◽  
Social Characteristic ◽  
Social Partnership ◽  
Social Sphere ◽  
Current State ◽  
The Social ◽  
The Status ◽  
Long Time

The author researchers the social sphere consisting of the branches’ set creating various products in the form of non-material and material services which finally provide inquiries of the society in Kazakhstan that comes to be very important and authentic for the current matter of fact for this country. Transformations associated with the transition to the market economy caused a sharp decline in the rural population of life quality. In the context of transformational recession social services in the rural areas for a long time operated on prevailing conditions in the planned economy assets, resulting in the quality of its services significantly decreased.At the same time, the social sphere of urban economy is largely felt the benefits of the economic growth and participation in the reconstruction of this sector and took the largest system of corporation, especially in the status of city-companies within the social responsibility of business and regional agreements of social partnership.

scholarly journals TAXES AS A FACTOR OF ECONOMIC AND FINANCIAL SECURITY

2018 ◽  
Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Алина Рощупкина ◽  
Alina Roschupkina
Keyword(s):  
National Security ◽  
Tax Policy ◽  
The State ◽  
Financial Security

The article discusses the state and tax policy in the field of economic and financial security. The essence of the components of national security is considered: economic, financial and tax. The assessment of the effectiveness of tax security factors is presented.

Analyzing the tax system as a factor of social policy of the State

2020 ◽  
Vol 16 (3) ◽  
pp. 467-477
Author(s):  
A.Yu. Sheina ◽  
R.R. Bakirova ◽  
S.M. Masich
Keyword(s):  
Social Policy ◽  
Russian Federation ◽  
System Development ◽  
The State ◽  
Tax System ◽  
Quantitative Factor ◽  
Republic Of Bashkortostan ◽  
The Social ◽  
Study Results ◽  
The Republic

Subject. We analyze the effect of the tax system on the social policy of the State. Objectives. The study aims to assess the tax system as a factor of government’s social policy. Methods. We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study. Results. We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation. Conclusions. At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.

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