Taxation problems in modern conditions

2021 ◽  
Author(s):  
Vera Shumilina ◽  
Yuliya Mezentseva ◽  
Tat'yana Sidorina ◽  
Nataliya Izvarina ◽  
Kristina Bondareva ◽  
...  
Keyword(s):  
Economic Security ◽  
The State ◽  
Financial Resources ◽  
State Technical ◽  
State Budget ◽  
Collective Work ◽  
Teachers And Students ◽  
Natural Result ◽  
Market Relations ◽  
Goals And Objectives

In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of the most acute problems of our economy is the lack of financial resources, and taxes are one of the most important sources of replenishment of the state budget and affect the development of market relations. In turn, the budget depends on how successfully the society will develop in the country. This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain problems in the field of taxes and taxation

scholarly journals Features of formation of the state budget security

2019 ◽  
pp. 212-221
Author(s):  
Serhii Sobchuk
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Well Being ◽  
Economic Security ◽  
The State ◽  
Financial Resources ◽  
Main Task ◽  
State Budget ◽  
Socio Economic Development ◽  
Budget System

Relevance of the research topic. Socio-economic development, which is the main task and simultaneously an instrument for ensuring the effective functioning of the country and increasing the well-being of its population, is directly dependent on the effectiveness of fiscal policy. The choice of forms, methods and models of budget regulation allows to achieve the achieved results by allocation and redistributing the gross domestic product according to the priorities of ensuring economic growth. However, at the present stage, the danger of destructive influence on the budget system of endogenous and exogenous factors of influence increases. Thus, the analysis and characterization of the main approaches to the formation of the state budget security and determination of its increase the directions in the conditions of the country's transformation fiscal system and the limited financial resources are relevant. Formulation of the problem. Budgetary security as a component of the country's financial and economic security reflects the ability to effectively use financial resources accumulated in centralized and decentralized funds to ensure the country's financial stability, opportunities for expanded reproduction and social development. That is why it is expedient to determine the main threats to budget security, the degree of their impact on economic dynamics and possible options for their minimization. Analysis of recent research and publications. The work of foreign scientists is devoted to the study of the formation and assessment of the country's budget security: S. Blancart, J. Buchanan, J. Golden, R. Kelly, A. Rotfeld, A. Pigou, R. Dornbusch, J. Stiglitz, A. Hansen and others. Theoretical and practical contribution to the assessment of the budget regulation role of the socio-economic development and ensuring a sufficient level of its budgetary security of domestic scientists was made by O. Vasilik, V. Geyts, V. Gorbulin, A. Gritsenko, L. Lysyak, I. Lukyanenko, V. Oparin, S. Pirozhkov, V. Fedosov, I. Chugunov, S. Yuri and others. Selection of unexplored parts of the general problem. Highlighting issues become relevant in the face of increasing integration processes and financial globalization. It is important to develop the institutional framework for budget security, the expansion the system factors and indicators that characterize it, in accordance with international requirements and standards. Setting the task, the purpose of the study. The task of the study is to analyze the budget security characteristics. The aim of the study is to reveal the methodological and practical provisions of the formation Ukraine budget security in the context of the institutional modernization of the economy and to determine the directions of its increase by means of fiscal regulation. Method or methodology for conducting research. The article uses a set of methods and approaches of scientific knowledge, among which it is worth noting: systemic, structural, comparative, statistical, analysis and synthesis, synthesis and scientific abstraction. Presentation of the main material (results of work). The features of the formation of the country's budget security are determined. The main indicators of the functioning of the budget system of Ukraine are characterized and the degree of their influence on the level of budget security and socio-economic development is determined. The directions of increasing budget security in the context of institutional modernization of the economy are substantiated. The field of application of results. Organization and conduct of research on the formation and improvement of the budget security. Conclusions according to the article. The country's budget security is one of the main indicators of the level of development of the financial system. Providing long-term sustainability of public finances, balancing social and economic development is a priority task of state authorities. The main indicators of Ukraine's budget security show that there are destabilizing factors, but effective budget regulation will minimize their negative impact on the pace of economic growth. It is advisable to increase the level of budgetary discipline, improve medium-term budget planning and forecasting, form an effective strategy for managing public debt and budget deficit.

Directions for improving the economic security of the Russian Federation in the context of economic recession and pandemic

2021 ◽  
Author(s):  
Vera Shumilina ◽  
Angela Romashko ◽  
Galina Krohicheva ◽  
Anna Shirokoborodova ◽  
Danil Dyachenko ◽  
...  
Keyword(s):  
Russian Federation ◽  
Economic Recession ◽  
Economic Security ◽  
The State ◽  
State Technical ◽  
Joint Work ◽  
The World ◽  
Teachers And Students ◽  
World Economic ◽  
The Russian Federation

In modern conditions, accompanied by a pandemic around the world, economic recession, a large number of threats arise that negatively affect not only the economy of individual enterprises, but also the entire state as a whole. Therefore, there is a need to maintain the economic security of the state at the proper level to eliminate potential and real threats. In a pandemic and economic recession, it is necessary to develop such directions for improving the economic security of the Russian Federation so that they meet modern realities. This monograph, devoted to the consideration of the main directions of improving the economic security of the Russian Federation in the conditions of economic recession and a pandemic, is the result of the joint work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University.

Modern socio-demographic and legal processes and problems

2021 ◽  
Author(s):  
Vera Shumilina ◽  
Tatiana Eroshenko ◽  
Galina Krohicheva ◽  
Konstantin Polyakov ◽  
Nataliya Izvarina ◽  
...  
Keyword(s):  
Global Scale ◽  
Economic Security ◽  
Legal Issues ◽  
Social Aspect ◽  
State Technical ◽  
Demographic Situation ◽  
Collective Work ◽  
The Social ◽  
Teachers And Students ◽  
Education Culture

The main priority for the development of the whole world at present is globalization. As for our country, at present it is actively involved in the process of digitalization of all spheres of society. As a result, there is a reassessment of values not only in terms of the economic situation on a global scale, but also in the social aspect of the development of society: education, culture, and legal issues. All this is reflected in the demographic situation of both Russia and other countries. This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the study of individual socio-economic and legal problems and processes.

scholarly journals COMPONENTS OF THE BUDGET SYSTEM OF UKRAINE AS FACTORS OF FINANCIAL AND ECONOMIC SECURITY

2020 ◽  
Vol 1 (3) ◽  
pp. 29-34
Author(s):  
Oleh Holovko ◽  
Lilia Solomonova
Keyword(s):  
Public Debt ◽  
Financial Stability ◽  
Budget Deficit ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Decentralization Reform ◽  
State Pension ◽  
Practical Recommendations ◽  
Budget System

The purpose of this study is to analyze the components of the budget system of Ukraine as factors of financial and economic security to identify negative trends in the context of the implementation of decentralization reform. It is proved that the research of this direction should start with the analysis of the conceptual apparatus and structural relationships between categories. At the top level of the hierarchy there is the category of national security of Ukraine, which, according to current legislation, means the protection of state sovereignty, constitutional order and other national interests of the country from real and potential threats. The category of financial and economic security is also often used in the scientific literature. Given the above classification, in this case we are talking about the financial security of the country as a factor of economic security. Methodology. To stimulate economic development, the practice of modern budget regulation provides for the presence of a planned deficit, which is a source of local and public debt. Depending on the areas of its financing, there are domestic and foreign, local and national debts. The relationship between the above indicators determines the level of budget security of the country, which is one of the most important factors of financial stability was identified in the work. Results. It is proved that, according to the results of the analysis, practical recommendations on budget policy of Ukraine as a factor of financial and economic security should take into account the following steps: against the background of growing social burden on the budget, it is necessary to continue the redistribution of budget funds in favour of the regions, which will increase their level of financial autonomy and reduce the amount of transfer payments; pursue a strict restriction policy to prevent the growth of the state budget deficit and uncontrolled increase in debt; the problem of pension provision increases the burden on the state budget every year. It is necessary to take measures to create a cumulative system of state and non-state pension insurance. Practical implications. The practical consequences prove that in 2016 the public debt of the consolidated budget of Ukraine reached a record 81% of GDP. However, effective economic and budgetary policy allowed to reduce it in 2019 to 50.3%, which was positive. Moreover, the share of external debt was 29.2%. The high budget deficit in 2020 will lead to an increase in debt to 58.7% of GDP, which offsets the previous positive changes. It is determined that at the beginning and at the end of the study period the expenditures of the pension system of Ukraine have been equal to about 10% of GDP. At the same time, financing from own revenues has decreased from 8% to 6%, which is negative. The most critical situation became after 2013, when this indicator began to decline rapidly, increasing the burden on the state budget. Value/originality of the work is an analysis of the components of the budget system of Ukraine as factors of financial and economic security, which in contrast to the existing ones is based on the need for further implementation of decentralization reform and allows to develop practical recommendations for budget regulation.

Measures of financial control over the development of united territorial communities

2021 ◽  
pp. 81-90
Author(s):  
Taras H. Vasyltsiv ◽  
Olha P. Mulska ◽  
Yuliya K. Shopska
Keyword(s):  
Methodological Approach ◽  
The State ◽  
Practical Significance ◽  
Financial Resources ◽  
Financial Control ◽  
State Budget ◽  
Financial Capacity ◽  
Rational Distribution ◽  
Social And Economic Development ◽  
Further Development

The purpose of the article is to substantiate new measures of financial control over the development of united territorial communities. The article examines the relevance of the introduction of a system of financial control over the development of united territorial communities in Ukraine. The authors prove that the main goal of proper financial control of the further development of the united territorial communities in Ukraine was actualized for the three reasons: rational distribution and efficient use of financial resources; ensuring the upward dynamics and territories’ sustainable development. The features, goals, and objectives of financial control of the development of territorial communities are outlined. The essence of the concept of financial control of the development of territorial communities is specified. The results of the analysis of several indicators of financial development of the united territorial communities in Lviv region are given and the conclusion about the disproportions of financial support of community development is systematized. The author's methodological approach to the analysis of the integral coefficient of financial capacity of territorial communities of the region is developed. The analysis of the state of financial capacity of the united territorial communities in Lviv region is carried out. The scientific novelty of the research lies in substantiating the author's methodological approaches to grouping and comparative analysis of united territorial communities based on indicators of income and expenditure, grants and subventions from the state budget, which allowed to identify the level of financial capacity and assess the effectiveness of the use of financial resources in each united territorial community in Lviv region. The practical significance of the research is that the implementation of the results of the financial capacity analysis can be used as informative and analytical measures of financial control over the development of local communities. Other perspective guidelines concerning measures of improvement of financial control in the processes of social and economic development of communities are outlined.

scholarly journals THE INFLUENCE OF THE SHADOW ECONOMY ON THE SOCIO-ECONOMIC DEVELOPMENT OF UKRAINE

2021 ◽  
Author(s):  
Yuliia Romanovska ◽  
Lily Strapachuk
Keyword(s):  
Economic Development ◽  
Shadow Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Socio Economic Development ◽  
High Inflation ◽  
High Level ◽  
The Impact

The article considers the approaches to the interpretation of the category "shadow economy", which causes a variety of approaches to assessing the impact of the shadow economy on the socio-economic development of Ukraine. The spread of the pandemic and the complication of economic conditions, formed as a result of the introduction of forced restrictive measures, have led to the growth of the shadow economy in Ukraine. The index of shadowing of the economic sphere in relation to the inflation index and the level of the state budget deficit has been studied. The factors that led to the shadowing of the economy and caused the growth of the share of the shadow sector in the economy of Ukraine are highlighted. The main components of shadow employment are identified. Business entities operating in the shadow sector have significantly more competitive advantages and much higher efficiency than legally operating businesses. As a result, such enterprises are an obstacle to the flow of funds to the budgets of all levels of the country, and as a consequence, have a negative impact on socio-economic development in general. In recent years, state budget expenditures have been growing too slowly, which indicates a high level of shadowing of the economy in conditions of high inflation and, consequently, negatively affects the socio-economic security of society. Budget expenditures are closely linked to public policy, which allows the state to curb the level of economic shadowing through measures to reform relevant areas. It is investigated that the State budget expenditures grow too slowly, which indicates a high level of shadowing of the economy in conditions of high inflation. The paper substantiates the reasons for the growth of the shadow economy and identifies the main measures to reduce shadow employment, the manifestations of which are the deformation of social and economic institutions of the state. The de-shadowing of the economy provides citizens with the right to social protection, in the form of social guarantees in case of unemployment, temporary incapacity for work, accidents or occupational diseases during official work, pensions, etc.

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.

Management of enterprises and organizations: problems and solutions

2021 ◽  
Author(s):  
Vera Shumilina ◽  
Galina Krohicheva ◽  
Yuliya Mezentseva ◽  
Elena Evstafieva ◽  
Tat'yana Sidorina ◽  
...  
Keyword(s):  
Information Society ◽  
Information Technologies ◽  
Economic Security ◽  
Competitive Advantages ◽  
State University ◽  
State Technical ◽  
Present Stage ◽  
Collective Work ◽  
Problems And Solutions ◽  
Global Information Society

At the present stage in the global information society, a new economic structure is being actively formed - digital. There is a digitalization of economic processes and the penetration of information technologies into all spheres of activity. There are new requirements for the sources of competitive advantages of enterprises and effective concepts of their functioning and management. This monograph is a collective work of teachers, students, graduate students, undergraduates of the Department of Economic Security, Accounting and Law, Don State Technical University, Rostov State Economic University RINH, Tula State University. It is devoted to the consideration of individual problems of management of enterprises and organizations.

The social assistance system in Poland and its financing in 2015-2018 as a factor of the stabilization of the socio-economic policy of the state in turbulent conditions

VUZF Review ◽  
2021 ◽  
Vol 6 (2) ◽  
pp. 190-197
Author(s):  
Piotr Fraczek ◽  
Mateusz Kaczmarski
Keyword(s):  
Economic Policy ◽  
Social Assistance ◽  
The State ◽  
Assistance System ◽  
Financial Resources ◽  
State Budget ◽  
Scientific Publications ◽  
The Social ◽  
The World ◽  
Budget Expenditure

Most developed countries in the world strive to provide their citizens with adequate living conditions and ensure a high level of social security. This security system also includes social assistance, which is the last level of state policy in supporting its citizens who find themselves in a difficult life situation. Apart from fulfilling a protective role, the social welfare system also plays a stabilizing role in the socio-economic policy of the state. Problems related to the social system and financial resources allocated to their functioning from the state budget are the subject of many scientific publications around the world. Meanwhile, in Poland, there are few scientific publications on the effectiveness and financing of expenditure for social purposes, including the social assistance system. Identifying the level of financial resources allocated to the social assistance system may be the first step to rationalizing the system of financial transfers from the state budget. The article aims is to identify the level of budgetary expenditure allocated in Poland in 2015-2018 to the social assistance system. The analyzes carried out indicate that in the period 2015-2018, budget expenditure on the social assistance system and supporting families increased. In 2018, these expenses accounted for as much as 12.7% of the total state budget expenditure. There is a noticeable tendency consisting of reducing financial resources allocated to social assistance while increasing budgetary transfers directed to families with children - government's "Family 500+" program.

scholarly journals The Construction Market Monopolization: Identification of the Threats to the Economic Security of Ukraine

2020 ◽  
Vol 8 (5) ◽  
pp. 56-66
Keyword(s):  
Construction Industry ◽  
Gini Index ◽  
Market Concentration ◽  
Economic Security ◽  
The State ◽  
Net Income ◽  
State Budget ◽  
Construction Market ◽  
Market Shares ◽  
Variation Index

The degree of the construction market monopolization of Ukraine is assesed. Threats to the economic security of the state are identified, considering that monopolization causes significant public losses related to the establishment of monopoly prices, the slowdown in scientific and technological progress, the irrational allocation of resources. According to data on the net income of enterprises in the construction industry of Ukraine, the authors calculated Market concentration ratio, Herfindahl-Hirschman index, Dispersion of market shares, Coefficient of variation, Gini index, Entropy of market shares, that indicate a low level of the construction industry monopolization in Ukraine. Defined indicators allowed to form a matrix, which characterize the level of market concentration and its dynamics. According to the values of the variation index and the Gini index, the market studied belongs to highly monopolized, and due to the tendency of the Gini index to increase, it falls into the “red zone”. This means the emergence of threats to national economic security associated with a decrease in GDP, increased income differentiation, reduced state budget revenues, and the like and indicates the need for macroeconomic measures that would restrain the development of monopoly phenomena in the construction market. This approach to identifying economic security threats resulting from market monopolization will allow the state to respond to negative trends in a timely manner, counteracting the threatening factors.

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