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 Formation of macropolitical identity as a factor of sustainability of democratic development in Ukraine

2020 ◽  
Vol 10 (28-29) ◽  
pp. 242-251
Author(s):  
Oleksii Mendrin ◽  
Keyword(s):  
Political Identity ◽  
The State ◽  
Political Elites ◽  
Political Values ◽  
The Real ◽  
Political Consequences ◽  
Democratic Development ◽  
Current State ◽  
The Moment ◽  
Real State

The democratic choice of Ukraine was enshrined in most documents that determined the strategic directions of development of the state and society from the moment of gaining independence of the state. Nevertheless, the real progress of Ukraine on the way remains the subject of discussion. The real state of development of the institutions of a democratic society makes it doubtful that the country has passed the stage of consolidation in its democratic transit. The observed trends allow many international organizations to characterize the current state of development of the country's political system as hybrid. At the same time, experts observe the demodernization of the country and the ongoing degradation of the main political, civilian institutions. The article analyzes the features of the hybrid regime in Ukraine. An attempt is being made to determine how the real state of development of democracy corresponds to the state of public sentiment, expectations and political values. Using the provisions of the congruence theory, the author makes assumptions about the political consequences of the ongoing disagreement between the interests of society and political elites. The author concludes that the current state of development requires focused efforts of the state and political elites aimed at stimulating political convictions, emancipatory values that will dominate the mass consciousness, contributing to the progress of political modernization and overcoming the “rollbacks” in democratization. The implementation of a policy of macro-political identity, in which emancipation values will be reflected, can help to overcome demodernization tendencies and further advance Ukraine on the path of democratic transit.

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 СУЧАСНИЙ СТАН ПОДАТКОВИХ НАДХОДЖЕНЬ У РОЗРІЗІ ВВП КРАЇН ЄС ТА УКРАЇНИ

2018 ◽  
Vol 119 (1) ◽  
pp. 17-26
Author(s):  
Катерина Д. Горобей ◽  
Яна Ю. Цимбаленко
Keyword(s):  
Fiscal Policy ◽  
Tax Evasion ◽  
Best Practice ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Eu Member States ◽  
Tax Revenues ◽  
Current State ◽  
The Eu

The article provides insights into the nature of tax policy of the EU member states and Ukraine. A comprehensive analysis of the current state of tax revenues in Ukraine and in the EU countries has been made. In particular, their size was estimated which revealed the critical need for optimization and reformation of the Ukrainian tax system to increase tax revenues and spur the GDP enhancement. The research problems and objectives have been attained and accomplished through application of the following research methods: a comparative analysis – to assess the current state of tax revenues in the EU and Ukraine; scientific synthesis and systematization – to identify and group the incentive instruments to foster Ukraine's fiscal policy towards European integration. The share of state budget revenues and the share of tax revenues to the state budget are considered and analyzed. Recommendations on increasing tax revenues and raising the GDP level in Ukraine in the context of European best practice have been developed. It is argued that the state should not increase tax rates thus encouraging tax evasion but build a system of legal restrictions on government fiscal policy along with delivering a mutually agreed, comprehensive improvement of all structural elements of the tax system.

scholarly journals Peran Negara dalam Perekonomian (Tinjauan Teoritis Kebijakan Fiskal dalam Ekonomi Islam)

2017 ◽  
Vol 13 (2) ◽  
pp. 288
Author(s):  
Syaakir Sofyan
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Public Welfare ◽  
Community Life ◽  
Economic Stability ◽  
State Budget ◽  
Policy Objective ◽  
Form Of Government ◽  
The Government ◽  
Distribution Of Income

Indonesia is a state based on law and adopts welfare. Thus, the state has an obligation and responsibility to realize public welfare as stated in the fourth paragraph of Undang-Undang Dasar (UUD) Negara Republik Indonesia 1945. In achieving these objectives, the government must play an important role in various aspects of community life, especially in the economy. One form of government intervention, namely in fiscal policy by adjusting the state revenues and expenditures in the state budget. In Islamic economics, fiscal policy objective is to create economic stability, high economic growth and equitable distribution of income, coupled with the other objectives contained in the rules of Islam

scholarly journals ADMINISTRATIVE AND LEGAL REGULATION OF THE FILM INDUSTRY IN UKRAINE AND ITS PROBLEMS

2019 ◽  
pp. 101-106
Author(s):  
K.R. Koroshchenko
Keyword(s):  
Spiritual Development ◽  
Significant Contribution ◽  
Film Industry ◽  
Legal Regulation ◽  
The State ◽  
Legal Assistance ◽  
High Quality ◽  
Quality Product ◽  
The Future ◽  
Global Perception

The article is devoted to the topic of cinema development in Ukraine and the role of state aid in the development of the film industry. Much effort is required to develop cinematography, mainly from the state in the form of material and legal assistance. In order for the film industry to start productive activities, it is beneficial for the Ukrainians who have something to look at, as well as for the state, which will have an income to the state budget. The film industry is an important component of the cultural sphere. Cinema helps the individual to escape from problems, to plunge into another reality. In the 21st century, cinema is not a way to have fun, but a source for the beginning of thinking, analysis, and cognition. The movie industry is a powerful lever for the country’s development. Much effort is required to develop cinematography, mainly from the state in the form of material and legal assistance. To date, the cinema industry in Ukraine needs to solve the existing problems. The main problem is concentrated in the structures that receive state financial aid and misuse it. It is impossible to say that the developed film industry is the lion’s share of the country’s budget. To produce high-quality tapes is beneficial not only for the economy but also for the global perception of Ukraine as a state that is able to move forward in all areas. The development of the film industry is a significant contribution to the spiritual development of the nation, as well as the opportunity for the future international recognition and perception of domestic cinema as another quality product from Ukraine. It is impossible to say that the developed film industry is the lion’s share of the country’s budget. To produce high-quality tapes is beneficial not only for the economy but also for the global perception of Ukraine is a state that is able to move forward in all areas. The development of the film industry is a significant contribution to the spiritual development of the nation, as well as the opportunity for the future international recognition and perception of domestic cinema as another quality product from Ukraine. Keywords: cinematography, film industry, administrative regulation, legal regulation, cinema product, financing.

scholarly journals Transparency of Public and Local Finances: Foreign Experience

2020 ◽  
pp. 18-30
Author(s):  
INNA O. SHKOLNYK ◽  
NATALIIA G. VYHOVSKA ◽  
YULIIA S. HAVRYSH ◽  
ANDRII O. IVANCHENKO
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Budget Process ◽  
State Budget ◽  
Public Authorities ◽  
Public Finances ◽  
Information Portal ◽  
Foreign Experience ◽  
The Republic ◽  
State And Local

In modern conditions, the role of transparency of both public and local finances is growing significantly, which is a tool to increase the efficiency of financial resources, which confirms the analysis of Ukrainian and foreign studies. In Ukraine, the level of transparency is improving every year and as of 2019 is assessed by international organizations as the minimum allowable. At the same time, the level of transparency of local budgets differs significantly in different regions. To improve the situation and implement best practices in the field of transparency of public finances at both the state and local levels, it is important to analyze the foreign experience of those countries that are leaders in ratings of transparency of public authorities and transparency of the budget process. The paper analyzes the experience of the Office of the Public Accountant of Texas (USA), the Treasury of New Zealand, and the Treasury of the Republic of South Africa, which according to the open budget rating provided by the International Budget Partnership are among the 10 most transparent countries. Analysis of the content of the information portal of the Texas Public Accounts Controller Office showed a separate section “Transparency” with a detailed presentation of information in terms of key blocks of revenues and expenditures, state budget and finances, information on the formation and use of funds in all localities, information on budget deficit as well as information on transparency at the level of individual settlements, school districts, etc. A comparative analysis with the state of transparency of Ukrainian government agencies responsible for the development and implementation of fiscal policy and identifies weaknesses and strengths in terms of their transparency. It is established that the openness of the process of using public finances in Ukraine is gradually increasing, while the positions in the world transparency rating are also improving. However, the conceptual difference between building sites in the countries analyzed is that they report to taxpayers in a form that is accessible to them, rather than simply covering available information without comment or explanation. Keywords: open budget, participation, public finances, rating, fiscal policy.

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

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 KEDUDUKAN DANA ALOKASI UMUM(DAU) DALAM HUBUNGAN ANTARA PUSAT DAN DAERAH BERDASARKAN ASAS OTONOMI

FIAT JUSTISIA ◽  
2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Yuswanto Yuswanto
Keyword(s):  
Fiscal Policy ◽  
Fiscal Decentralization ◽  
The State ◽  
State Budget ◽  
Regional Income ◽  
Regional Autonomy ◽  
Local Revenue ◽  
State Revenue ◽  
Legal Standing ◽  
Financial Relationship

As a fiscal policy within the framework of regional autonomy, the allocation of DAU is an act that very important. It was meant to address financing capability gap between regions. The reason is because the DAU is the largest component of balance funds, namely the lack of 26% of the net domestic income in the state budget the amount of DAU scheme is not limiting, because it can only grow with the size of the authority delegated to the regions. DAU legal standing as a regional income in the financial relationship between the center and the regions based on the principle of autonomy is as a subsidy coming from the state revenue in the state budget that is allocated to local revenue in the budget based on fiscal decentralization. Keywords: General Allocation Fund, autonomy, regional autonomy

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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