LEGAL REGULATION OF THE GRAIN MARKET IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

2017 ◽  
Author(s):  
Mykhailo Pokalchuk ◽  
◽  
Mykhailo Mitko ◽  
Radion Strizhak ◽  
◽  
...  
Keyword(s):  
State Level ◽  
Legal Regulation ◽  
The State ◽  
Economic Activities ◽  
State Budget ◽  
Current State ◽  
Grain Market ◽  
Specialized Institutions ◽  
International Conventions ◽  
Taxation System

The article describes the various levels of legal regulation of the grain market in Ukraine and abroad, that is, grain export to other countries. We are talking specifically about legal acts of various legal force: from subordinate normative legal acts to international conventions. This research also reveals the issues of the current state of the grain market in Ukraine from growing grain to selling it both domestically and abroad. The process of production and sale of grain covers a large number of entities that conduct their activities: subjects of growing, storage of grain, various government authorities and specialized institutions that contribute to the development of such a market and provide minimum guarantees from the state for the relevant entities to carry out their economic activities. The state, realizing the importance of this institution, which contributes to an increase in the State budget of Ukraine, establishes the appropriate standards that govern the procedure for growing grain, its storage and sale. As you can see, the processes are complex, respectively, and the legal regulation of such processes covers a large number of regulatory legal acts. That is, the state controls this issue and sets the rules of the game. Realizing the importance of such processes, one cannot but pay attention to the state support of the grain market. Thus, the relevant specialized institutions can provide financial support to grain producers on a refundable or non-refundable basis, at the level of the law, a simplified taxation system and preferential customs tariffs have been established. That is, at the state level, certain steps are being taken that contribute to the development of the grain market in Ukraine. The work also analyzes the international legal acts to which Ukraine is a party, their impact on state policy and on the grain market itself, as well as the prospects for the development of such a market.

scholarly journals Current state of indirect taxation in Ukraine

2019 ◽  
pp. 157-164
Author(s):  
Оlena Sotnichenko
Keyword(s):  
Fiscal Policy ◽  
Significant Contribution ◽  
Legal Regulation ◽  
The State ◽  
Indirect Taxation ◽  
State Budget ◽  
The Real ◽  
Current State ◽  
Indirect Taxes ◽  
Real State

Relevance of the study. The issue of regulation of the country's economy caused by the simultaneous opening of the borders of Ukraine, liberalization of prices and the lack of a full-fledged system of regulation of commodity flows. It is this aspect, in our opinion, should be decisive when considering the modern indirect taxation as a tool for regulating the economy of Ukraine. Problem statement. The current economic situation in the country necessitates the filling of the budget, which can be done through taxation. It is indirect taxes that entirely burden the shoulders of buyers, because companies include these taxes in the cost of their products. Therefore, it is important to assess the current state of indirect taxation in order to develop an effective fiscal policy. Analysis of recent research and publications. After analyzing scientific works on the problems of research, we can conclude that scientists have made a significant contribution to its solution. In particular, we defined the content of the concept of "indirect taxes" and proposed models for the definition of this concept. A significant contribution to the study of the tax system and indirect taxes in particular have made O. V. Podolska, V. L. Andruschenko, A. I. Krisowaty, Y. B. Ivanov, O. M. Disatnuyk, L. S. Zakharov, O. V. Oserchuk and others. Highlighting the unexplored part of the overall problem. At the present stage of development of the economy of Ukraine, aspects of indirect taxation are not sufficiently developed, their calculation is contradictory, there are many disagreements among scientists in understanding the essence of indirect taxes. There are no clear directions and programs for the development of indirect taxation in order to ensure a perfect fiscal policy of the state. Method of research. In the process of research such General and specific scientific methods of research were applied: system approach, methods of logical generalization and comparison, scientific abstraction, methods of synthesis, logical generalization and analogies. The methodological base of the research consists of scientific works of domestic and foreign scientists and leading experts, analytical materials on the research problem. Purpose of research. Consider the concept of "indirect taxes". Reveal the real state of the problem. To point out ways to improve the situation in order to ensure maximum efficiency of the state's fiscal policy. Show how indirect taxes affect the prices and costs of buyers. Give the classification of indirect taxes. Disclose the positive and negative aspects of indirect taxation. Presentation of the main material of the study. Indirect taxes, in fact, perform and ensure the formation of state budget revenues. When harmonizing the tax legislation of Ukraine with the EU legislation on indirect taxation, it is certainly important to take into account the peculiarities of Ukrainian legal customs in comparison with the Western tradition of law, although unlike other branches of law, the tax law of various legal systems is close to the method of legal regulation. The fiscal role of indirect taxes and incentives at the macro level (introduction of benefits) needs constant regulation and control by the state. Summary. The study reveals the real state of this problem, indicated on the way to improve the situation in order to ensure effective fiscal policy of the state and filling the state budget of Ukraine.

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals Features of legal regulation of grain sales through the mechanism of mortgage purchases

2020 ◽  
pp. 350-353
Author(s):  
Igor Iakubovych
Keyword(s):  
Standard Form ◽  
Legal Regulation ◽  
The State ◽  
Winter Rye ◽  
State Support ◽  
State Budget ◽  
Agricultural Enterprises ◽  
Legal Model ◽  
Grain Market ◽  
Flax Seeds

The article clarifies that in order to ensure the proper functioning of the grain market in Ukraine, current national legislation providesspecial mechanism of mortgage purchase of grain, which is regulated by the Laws of Ukraine «On Grain and Grain Market inUkraine» of July 4, 2002, «On State Support of Agricultural Economy of Ukraine» of June 24, 2004, adopted in their development bylaws.It is proved that the legal nature of mortgage purchase of grain is manifested in the fact that it can be considered simultaneouslyas a legal model of grain sales, a form of state support for agricultural enterprises, a specific mechanism for lending to agricultural producersin the budget loan. The specifics of state mortgage purchase as a special model of grain sales is as follows: a) the object of mortgagepurchase is exclusively grain (durum wheat, soft wheat, wheat and rye (meslin) grain, corn, barley, winter rye, spring rye), peas,buckwheat, millet, oats, soybeans, sunflower seeds, rapeseed, flax seeds), which has already been harvested, placed in a grain warehouseand ready for sale; b) special subjects of grain mortgage purchase agreements (Agrarian Fund, acting as a creditor on behalf ofthe state, and a subject of agrarian entrepreneurship – a grain producer recognized as a borrower); c) has a term character; d) has a paidnature; e) is applied only if the relevant funds are available in the State Budget; e) is carried out in accordance with the legally approvedand too detailed, which complicates the access of grain producers to the budget loan in the mode of mortgage purchase of grain; e) iscarried out on the basis of a loan agreement, the standard form of which is currently not normatively approved. The mortgage purchaseof grain was carried out during 2000–2014, and after 2014 the relevant funds for the state mortgage procurement of grain in the StateBudget was not provided, and the relevant agreements in the agricultural market were not concluded.

scholarly journals PROBLEMS OF IMPROVING ECOLOGICAL TAXATION IN UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

2021 ◽  
pp. 54-64
Author(s):  
Svitlana SUCHEK
Keyword(s):  
European Integration ◽  
Negative Impact ◽  
The State ◽  
Environmental Taxation ◽  
The European Union ◽  
State Budget ◽  
Existing Problems ◽  
Doing Business ◽  
Current State ◽  
Taxation System

Introduction. Carrying out economic activity by individuals and legal entities in some cases provided by the production process is accompanied by systematic damage to the environment. The system of “paid pollution” should create conditions for the polluter when he seeks to reduce or completely abandon the negative impact on the environment, and for the state it should be a source of accumulation of funds that will be further aimed at restoring the environment and forming appropriate conditions for the transition to a “green” way of doing business. In this context, an important task is to analyze the current state of the environmental taxation system in Ukraine and develop recommendations for its improvement. The purpose of the article is to identify the problems of collecting environmental tax in Ukraine, using of funds accumulated through environmental taxation and justify the ways to solve existing problems in the context of European integration. Methods. The study used a number of general and special research methods, in particular: analysis, synthesis, generalization and statistical. Results. As a result of the study of the state of environmental taxation in Ukraine, the data on “green” revenues and expenditures of the State Budget of Ukraine are systematized, the structure and dynamics of revenues from various types of environmental payments are analyzed. The experience of ecological taxation in the countries of the European Union is analyzed. The problematic aspects of “green” public finances are outlined and ways to solve them are suggested. Perspectives. Further research should focus on assessing the relationship between environmental and economic policy of the state and economic development in general, to analyze the real and potential risks to business and the population, subject to the implementation of the government’s European integration commitments.

The current state and prospects of development of legal support of hydraulic land reclamation

2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Deineha Maryna ◽  
Keyword(s):  
Public Relations ◽  
Agricultural Land ◽  
Land Reclamation ◽  
Effective Interaction ◽  
Weather Conditions ◽  
Legal Regulation ◽  
The State ◽  
Information Support ◽  
Current State ◽  
Adverse Weather

The article is devoted to the analysis of the current state of the legislation of Ukraine in the field of hydraulic reclamation of lands, as well as to highlight the prospects for the development of legal support of the outlined sphere of public relations. It is established that hydraulic reclamation of lands contributes to increasing soil fertility, increasing productivity and sustainability of agriculture, creating a guaranteed food fund of the state. However, in recent years, the effectiveness of hydraulic land reclamation is declining, due to a number of reasons of objective and subjective nature: insufficient logistics and shortcomings in the operation of hydraulic structures, deterioration of ecological and reclamation of agricultural land, lack of interest and responsibility land users. These factors include incomplete use of scientific developments, insufficient information support, imperfect and outdated legal framework. Given the great importance of hydraulic land reclamation for the development of agriculture in the country, these relations require proper legal regulation. It is concluded that the problems of combating desertification, resource and food security of the state in years with adverse weather conditions, water supply of agriculture cannot be solved only by organizing land reclamation, because this problem is complex. In order to achieve the goals of the Irrigation and Drainage Strategy in Ukraine for the period up to 2030, it is necessary to ensure effective interaction of legal, organizational, economic and financial mechanisms of irrigation and drainage restoration in Ukraine within the framework of the identified priority areas. Keywords: land reclamation, hydraulic land reclamation, land irrigation, land drainage, agricultural lands

Bosnia's paralysed institutions add to sense of chaos

2020 ◽  
Keyword(s):  
Economic Crisis ◽  
State Level ◽  
The State ◽  
Local Elections ◽  
State Budget ◽  
Content Type ◽  
The Us ◽  
The Eu ◽  
Level Government ◽  
Political Disputes

Significance Intensified political disputes between the main parties are holding up the state budget for 2020, including funding for local elections in November. They also threaten to weaken the response to the looming socio-economic crisis from the COVID-19 pandemic. Impacts The US entry ban on former senior SDA member Amir Zukic is seen as an attempt to persuade the party to behave more responsibly. The EU is in a contest with China, Russia and Turkey to retain influence in the region. Pre-election positioning may explain the defection of Fahrudin Radoncic’s Union for a Better Future party from the state-level government.

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

scholarly journals Directions of adaptation of the financial legislation of Ukraine to the EU legislation taking into account implementation of the concept of a new innovative model of the state management of financial system of Ukraine

2020 ◽  
pp. 97-114
Author(s):  
V.V. Sukhonos ◽  
Y.V. Harust ◽  
T.A. Vasilieva ◽  
V.I. Melnyk ◽  
V.V. Mirgorod-Karpova
Keyword(s):  
Crucial Role ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Scientific Article ◽  
System Management ◽  
State Budget ◽  
State Management ◽  
Current State

The scientific article is devoted to the coverage of one of the most pressing problems of Ukraine - problematic aspects of its economic security. The authors cover the current state of Ukraine's economy and analyze the views of domestic and foreign scholars on overcoming the economic crisis in the country. The current state of legal support of the foundations of financial and economic security of Ukraine is studied. The emphasis is on the crucial role of reforming and creating a new concept of the financial system of Ukraine. The foreign experience of ensuring the economic security of the country is analyzed. The paper plays a crucial role in reforming the system of public authorities in order to reduce the corruption element in public processes. The authors define that the financial system is a significant social sphere in society, on the state of which depends not only the economic security and reliability of the country, but also the potential of the state on the world stage as a whole. That is why the article focuses on the development of a new effective concept that would restructure the entire sector of the financial system of the state should be a priority in state and regional policy. This determines the urgency of studying the main problems and shortcomings of the current financial system of Ukraine, as well as the objective need to introduce a new concept of economic security of Ukraine. The Concept proposes ways to optimize the activities and structure of the subjects of financial system management in Ukraine, coordination and interaction between them. Proposals are provided for improving the administrative legislation that defines liability for financial offenses. Criteria for evaluating the effectiveness of financial system management are outlined. The concept envisages reforming the bodies of the Ministry of Finance of Ukraine, the Ministry of Internal Affairs of Ukraine, the Security Service of Ukraine, the State Tax Service of Ukraine, the State Customs Service, the State Fiscal Service, the State Audit Office, the Financial Monitoring Service, the Office of the Prosecutor General of Ukraine. state policy in the field of economy and finance, ensuring the economic security of the country, combating economic crime, reducing the shadow economy, control over the completeness of customs and tax revenues, as well as the effective use of the State budget.

scholarly journals Odessa Scientific Cluster for oceanographic research: current state and prospects

2017 ◽  
pp. 106-119
Author(s):  
Yu. S. Tuchkovenko ◽  
B. H. Aleksandrov ◽  
O. R. Andrianova ◽  
M. F. Golodov ◽  
V. M. Komorin ◽  
...  
Keyword(s):  
Marine Biology ◽  
State Level ◽  
Practical Experience ◽  
National Academy Of Sciences ◽  
Scientific Center ◽  
Marine Research ◽  
Current State ◽  
Oceanographic Research ◽  
Specialized Institutions ◽  
Academy Of Sciences

The paper presents an overview of the current state and prospects for development of oceanographic research that is performed at specialized institutions being the constituents of Odessa Scientific Cluster: The Ukrainian Scientific Center of Ecology of the Sea, the Institute of Marine Biology of the National Academy of Sciences of Ukraine, the Odessa Area Branch of State Hydrographic Service of Ukraine, the Black and Azov Seas Center for Hydrometeorology, the Odessa State Environmental University and the Hydroacoustics Department of the S. I. Subbotin Institute of Geophysics of the National Academy of Sciences of Ukraine. The priority tasks in the field of Oceanology, defined at the First All-Ukrainian Hydrometeorological Congress having being held in Odessa on 22-23 March 2017 are formulated. It is concluded that after Ukraine had lost the Crimean Scientific Oceanographic Cluster, the Odessa Cluster remained the only center in Ukraine which structural units had practical experience in marine research, scientific potential, scientific and methodological developments, an infrastructure for implementation of the tasks of the Maritime Doctrine of Ukraine for the period of up to 2035 as regards the issues related to oceanographic support for the maritime economic activity and sustainable development of Ukraine as a maritime nation. However, a necessary precondition for this is enhancement of the system for organization of oceanographic research at the state level and proper resource support for development of the scientific and technical potential.

scholarly journals Valstybinis politinių partijų finansavimas Lietuvoje

Teisė ◽  
2009 ◽  
Vol 70 ◽  
pp. 119-135
Author(s):  
Elena Masnevaitė
Keyword(s):  
Political Parties ◽  
Public Support ◽  
Growth Control ◽  
Legal Regulation ◽  
The State ◽  
The Political ◽  
State Budget ◽  
Reliable Source ◽  
The Subject ◽  
Parliamentary Procedure

Pastaraisiais metais Lietuvoje vis labiau diskutuojama dėl politinėms partijoms skiriamų valstybės biu­džeto lėšų, jų didinimo, kontroliavimo ar... areštavimo. Politinės partijos yra tas subjektas, kuris atlieka mediaciją tarp valstybės ir visuomenės. Valstybė yra tuo suinteresuota, todėl skiria joms tam tikrą finan­sinę paramą, tarsi laikydamasi romėniškos maksimos do ut des. Korupcinių grėsmių požiūriu valstybės biudžeto lėšos yra patikimiausias politinių partijų finansavimo šaltinis, tačiau čia taip pat slypi pavojus, jog politinės partijos praras savo prigimtį ir taps kvazivalstybinėmis organizacijomis, atitrūkusiomis nuo visuomenės grupių ir jų „natūralaus“ suinteresuotumo finansiškai paremti joms priimtinas politines pro­gramas ir jų įgyvendintojus. Turint tai omenyje, šiame straipsnyje analizuojami Lietuvos politinių partijų finansavimo iš valstybės biu­džeto būdai ir formos. Remiantis kitų Europos valstybių patirtimi, atskleidžiami diskutuotini pasirinkto valstybinio politinių partijų finansavimo modelio aspektai, neproporcingos viešosios paramos proble­matika. Be to, pateikiamos rekomendacijos tobulinti reglamentavimą, kurio inicijuotos pataisos „įstrigo“ parlamentinėje procedūroje arba po priėmimo netapo reikiamai veiksmingomis. In Lithuania the funds from the state budget assigned to political parties, its growth, control and... arrest have become a topic of increasing debate over the last years. Political parties are the subject who performs mediation between the state and the society. The state is interested in the abovementioned function and therefore it assigns particular financial support to political parties as if conferred with the Roman maxim do ut des. At the standpoint of threats of corruption the state budget allocations are the most reliable source of funding for political parties, however, there is a risk that political parties will be deprived of their nature and turn into quasi governmental organisations that have lost touch with groups of the society and their „genuine” interest to support beneficial political programmes and their executers financially. While taking this into account the article deals with the ways and forms of financing the political parties from the state budget. Arguable issues of the model chosen by the state to fund political parties and the proble­matics of non proportionate public support are revealed in the article with reference to the experience of Eu­ropean states. Moreover, recommendations how to improve legal regulation whose initiated amendments „stuck“ in the parliamentary procedure or did not become due effective after their adoption are provided.

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