scholarly journals Financial mechanisms of education development in conditions of decentralization

2021 ◽  
pp. 174-186
Author(s):  
Lidiia Horoshkova ◽  
Іevhen Khlobystov
Keyword(s):  
The State ◽  
Good Time ◽  
Educational Services ◽  
Operating Mechanism ◽  
Ministry Of Education ◽  
Education Development ◽  
State Budget ◽  
Analysis And Synthesis ◽  
The Operating Mechanism

Relevance of the research topic. Research actuality is predefined by that question of process control of reforms and decentralization of power for the sake of providing of steady development of country the reformation of educational industry inalienably related to the process. Implementation of strategic tasks of reformation of the system of education, that will provide the increase of her quality and competitiveness, possibility of integration in European and world educational space, possible only on condition of sufficientness of financial resources for her functioning and development. Thus the problem of sufficientness of the financial providing of education remains actual on the modern stage of reformation of administrative-territorial device of country. Formulation of the problem.One of forms of financial participation of the state there is educational субвенція in providing of quality education. Educational subvention is money that is distinguished from the state budget after the special formula on financing of establishments of education. The operating mechanism of her extra charge uncan be considered optimal. As a result - the volume of educational subvention does not provide a requirement in facilities on the remuneration of labour of pedagogical workers in the field of universal middle education on a due levels. Analysis of recent research and publications. Modern aspects of solving the problems of decentralization and reforming the administrative-territorial system in the country are such scientists as Pavlyuk A. P., Oliynyk D. I., Batalov O. A., Datsko O. I., Murkovych L. L., Molodozhen Yu. B. etc. [1-4]. The results of our own research on the problem are given in [5-11]. Selection of unexplored parts of the general problem. As there is a problem of imperfection of determination of обстягів of educational субвенції the consequence of that are lacks of money for maintenance of universal middle education in united territorial communities (UTC) on a due levels, there is a decision problem of development of system mechanisms of management financing of education, as pre-conditions of grant of quality educational services and steady development of society. Problem statement, research goals. By the above-mentioned circumstances the predefined expediency of determination of ways of optimization of the system of calculation of volumes of educational subvention, that would allow to provide the sufficient level of financing of education in united territorial communities (UTC), as bases of steady development of the UTC. Method and methodology of research. In the process of conducting research, general scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstraction, modeling, etc.) methods of studying economic phenomena and processes were used. Presentation of the main material (results of work). Undertaken a study of efficiency of distribution of educational subvention mechanism between local budgets comes true on the basis of formula that takes into account many indexes. On results 2018 such conformity to law is set: a difference between actual and calculation filled of classes in unit grows into the end of year in the 1 thousand hrn. of proficit/of deficit of educational subvention in a calculation on one student. Imperfection of formula of calculation of sizes of educational subvention is well-proven. It is set that substantial disproportions are, when in one local budgets of volumes of educational subvention sufficiently for the legislatively set remuneration of labour, while in other - raises diminish for of prestige of pedagogical labour, a management, replacement temporally of absent teachers, is not paid cabinets and workshops, a salary is not provided in good time, forced pedagogical are warned of reduction of raises in next months. To imperfection of operating mechanism of educational subvention data of the analysis of situation conducted by us testify in relation to financing of educational sphere in the Zaporizhzhya area. Conclusions. There was undertaken a study of level of financial sufficientness of educational subvention on the example of the Zaporizhzhya area and educed unefficiency of operating mechanism of financing of education in united territorial communities (UTC). It is set that as a result of making alteration to the Budgetary and Tax codes practical steps are done in direction of budgetary decentralization, substantial changes took place in interbudgetary relations and filling of local budgets due to the redistribution of sources of tax receivabless between the different levels of the system. But more detailed analysis of possible consequences of realization of some mechanisms specifies on that they restrain development of united territorial communities (UTC), create the threat of them to financial possibility and assist maintenance of inequality and disproportions in development of territories and do impossible providing of steady development to the country. Such uneffective mechanism is, on our there are ideas, operating mechanism of grant of educational subvention. It is well-proven that one of reasons, that results in the deficit of educational субвенції, next to the optimized not enough network of establishments and presence of schools/of classes with small filled, there is imperfection of formula of distribution of educational субвенції that does not take into account part of envisaged normatively-legal acts Ministry of Education and Science educational services in secondary education. Thus needs a revision volumes of educational subvention and perfection of formula of distribution.

scholarly journals ПЕРСПЕКТИВИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ ВІЙСЬКОВОСЛУЖБОВЦІВ ЗБРОЙНИХ СИЛ УКРАЇНИ

2019 ◽  
pp. 23-27
Author(s):  
Сизов Алім Іванович ◽  
Цюкало Людмила Вікторівна
Keyword(s):  
Comparative Analysis ◽  
Military Personnel ◽  
Financial Planning ◽  
Financial Support ◽  
Armed Forces ◽  
The State ◽  
State Budget ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Military

The efficiency of meeting the needs of the military personnel of the Armed Forces of Ukraine directly depends on financial planning, which includes: correct identifying of the needs and ensuring timely and efficient use of the funds specified by law. It is determined that the level of financing of the Ukrainian Armed Forces is insufficient and adversely affects the fulfillment of the tasks assigned to them.The article defines the dynamics of defense expenditures from the State Budget of Ukraine, as well as their share of the volume of domestic gross product. A comparative analysis of the structure of budget expenditures of the Ministry of Defense of Ukraine and NATO countries is carried out. It was proved that the current structure of the state budget expenditures does not allow to satisfy fully the needs of the Ministry of Defense of Ukraine and provide military servicemen with their social guarantees.The forecast of financial support of the Armed Forces of Ukraine on general and special funds till 2023 is presented. In course of conducted research, the following scientific methods were used: modeling – to determine the projected financial support for the Armed Forces of Ukraine; economic and statistical – to assess the dynamics of defense expenditures; analysis and synthesis – to find out the reasons for the change in the structure of expenditures; tabular and graphical – to represent the results of the study; abstract-logical – in implementation of theoretical and methodological conclusions.

scholarly journals TAX POLICY OF UKRAINE IN CONDITIONS OF ECONOMIC INSTABILITY: ANALYTICAL REVIEW

2020 ◽  
Vol 1 (18(46)) ◽  
pp. 85-89
Author(s):  
Yana Solomka ◽  
Natalia Tydir
Keyword(s):  
Tax Policy ◽  
Tax Incentives ◽  
The State ◽  
Strong Impact ◽  
State Budget ◽  
Tax Revenues ◽  
Analysis And Synthesis ◽  
State Budgets ◽  
Analytical Review ◽  
Tax Benefits

The article examines the main results of the tax policy of Ukraine in 2017-2019. The methodological basis of the study are the fundamental postulates of the liberal theory of effective tax policy, formulated by the famous economists A. Smith, A. Wagner and A. Laffer. The article uses general scientific research methods, in particular, analysis and synthesis, induction and deduction, the unity of the historical and the logical, statistical methods, generalization. The purpose of the article is to find out the state of modern tax policy in Ukraine and further prospects for its development. The tax revenues to the state budgets of different levels are analyzed; their economic importance for the country’s economy is substantiated. It was found that tax revenues make up the largest share (80%) of all state budget revenues and all local budget revenues (61%). The calculation of the coefficient of elasticity of tax revenues in relation to the selected indicators showed that a strong impact on the total amount of tax revenues to the consolidated budget of Ukraine has a change in household incomes and sales of industrial products.The coefficient of efficiency of using tax benefits in Ukraine has been determined. It has been proven that tax incentives are used most effectively in financial and insurance activities, construction, industry, and ineffectively in education and health care. This indicates the advisability of reducing the number and size of tax incentives in these areas.The directions of improving the tax policy of Ukraine are proposed. Among the most important are: socialization of taxes, tax incentives for innovative development and investment climate; introduction of differentiated rates of personal income tax; implementation of the principle of social justice of taxation; the introduction of differentiated rates of the environmental tax depending on the discharge of pollutants in a specific region of the country; an increase in trade quotas for the export of goods to EU countries etc. The research results can be used by the state tax authorities of Ukraine. The novelty of the study lies in the analysis of the effectiveness of the tax policy of Ukraine from the standpoint of its impact on socio-economic development in 2017-2019 based on the author’s research methodology.

Financing Model for the Development of Latvian Athletes

2015 ◽  
Vol 6 (1) ◽  
pp. 30-41
Author(s):  
Mārtiņš Lauva ◽  
Uldis Grāvītis
Keyword(s):  
Support System ◽  
Local Governments ◽  
Team Sports ◽  
The State ◽  
Ministry Of Education ◽  
State Budget ◽  
The Public ◽  
Current Economic Situation ◽  
The Individual ◽  
Individual Sports

Abstract The organization of Latvian sports has come a long way since its foundation in the period of independence between the first and second World Wars. The following situation has developed in the organisational structure in sport in Latvia, individual sports and training expenses for individuals in these disciplines are financed by the state, whereas, team sports depend on funding provided by local governments, private sponsors and contributors. Subsidies to enable the participation of national teams in international games are allocated from the state budget, but there is no support system for the best representatives of team sports in order to develop their individual skill, as with individual disciplines. A support system for team athletes can facilitate success of a particular kind of sport at an international level. The youth sports system is mainly based on sports schools, which are maintained by local governments and are developing the most talented future athletes. The necessity for the establishment of specialized boardingschools, to bring together the best representatives in each kind of sport, in each age group nationwide, as well as the best professional coaches, is being frequently accentuated. Deficiencies in the public system can be remedied by attracting private capital investors. Organizations operating under the aegis of the Ministry of Education and Science have developed criteria for the allocation of funding to provide training for athletes. The respective allocated funding is intended just for the improvement of the individual skills of athletes. Due to the current economic situation, it is obvious that funding is insufficient to achieve all goals.

scholarly journals FISCAL AND CONTROL FEATURES OF CUSTOMS AUTHORITY’S ACTIVITIES

2021 ◽  
pp. 226-236
Author(s):  
Yevhen BONDARENKO
Keyword(s):  
Public Relations ◽  
Information Technologies ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Research Attention ◽  
Control Functions ◽  
Analysis And Synthesis ◽  
Dialectical Analysis ◽  
And Control

Introduction. The deep and comprehensive political, economic and social processes taking place in modern Ukraine cause serious changes in the understanding of the role and importance of many industries and spheres of state activity that serve as the basis of Ukrainian society. Such spheres, the importance of which has been constantly growing in recent years, include the sphere of public relations related to the implementation of foreign economic activity. That is why, the study of the institutional mechanism of formation and implementation of customs policy, fiscal priorities of the customs service, the problems of control and administrative activities of customs authorities, their modernization is now becoming extremely acute and relevant. The purpose of the article is to determine the features and patterns of fiscal and control functions of customs authorities in Ukraine, analysis of indicators of revenue of the State Budget of Ukraine in terms of customs duties, monitoring ways to work out customs risks and outline ways to combat smuggling. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and role of customs policy in the socio-economic development of the state are substantiated. Emphasis is placed on the peculiarities of the administration of customs payments and their mobilization to the budget. It is proved, that customs payments are important in the structure of budget revenues. The evaluation of the implementation of the planned indicators of fiscal activity of the State Customs Service of Ukraine was carried out. The risk factors of the customs space are identified and the methodical aspects of their development are outlined. Customs control plays a key role in preventing the smuggling of goods and detecting customs torts. Improving and digitalization of the control and verification work of customs authorities will help minimize fiscal losses, as well as, as summarized in the article - to improve the social and economic security of the state. Prospects. In the further scientific research, attention will be paid to the use of modern information technologies and technical means of customs control in the activities of the State Customs Service of Ukraine. The newest institutional paradigm of the customs space must take into account the digitalization of socio-economic processes.

scholarly journals Удосконалення митного оподаткування: сучасний стан

2020 ◽  
pp. 87-92
Author(s):  
Прокіпчук Л.І.
Keyword(s):  
Country Of Origin ◽  
Value Added ◽  
The State ◽  
Current Status ◽  
State Budget ◽  
Excise Tax ◽  
Tax Benefits ◽  
Foreign Trade Activity ◽  
Simplified Procedure

This article explores the current status of customs payments and the development of proposals on the prospects for their collection. It is determined what payments we attribute to customs: duty, excise tax on imported goods (products) in the customs territory of Ukraine, value added tax on goods (products) imported into the customs territory of Ukraine. The main types of customs duties used in Ukraine are indicated, namely: import duties; export duty; seasonal duty; special types of duties (special duty; anti-dumping duty; countervailing duty); additional import duty. It is noted that the organization of the levying of duties consists in three positions: determination of the heading and the country of origin of the goods; control of timely and correct payment of duties and other taxes; ensuring that the owner of the goods returns excess tax payments. The analysis of customs payments to the State Budget for 2009 (after Ukraine’s accession to the World Trade Organization) – 2018 (it has been investigated that customs revenue has been increasing since 2009). The main ways of improving the system of administration of customs payments are outlined, namely: improvement of information and educational support of the customs authorities; strengthening the control of customs authorities on the correct classification and determination of the country of origin of goods; simplification of the customs clearance system; use of electronic declaration only; development of the state program of development of foreign trade activity; promoting the implementation of European Union experience into national practice; intensifying the fight against corruption, especially in customs posts; application of the simplified procedure for customs clearance of goods; providing tax benefits and discounts; formation of effective management, creation of a system for controlling the entry into circulation of goods.

scholarly journals METHODS OF FINANCIAL CONTROL OF THE STATE FINANCIAL INSPECTION OF UKRAINE

2019 ◽  
Vol 5 (1) ◽  
pp. 245
Author(s):  
Anatolii Shulha ◽  
Iryna Zharovska
Keyword(s):  
Public Procurement ◽  
The State ◽  
Financial Control ◽  
Control Methods ◽  
Scientific Methods ◽  
Legal Method ◽  
Optimal Functioning ◽  
Analysis And Synthesis ◽  
The Subject

The aim of the article is to determine the methods of financial control of the State Financial Inspection of Ukraine. The subject of the study is the methods of financial control of the State Financial Inspection of Ukraine. Methodology. The study is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The logic-semantic method was used to determine the content of the notions of “method”, “form”, and “concept”. The comparative legal method enabled to compare doctrinal approaches to this issue. The normative-dogmatic method enabled to interpret the content of legal regulations of the domestic legislation on the issue of determination of financial control methods of the State Financial Inspection of Ukraine. The systemstructural method enabled to analyse the most common methods of financial control. Methods of analysis and synthesis helped study certain methods of financial control to formulate further conclusions regarding the most optimal functioning of the State Financial Inspection of Ukraine. Practical implications. The determination of the methods of financial control of the State Financial Inspection of Ukraine enabled to make recommendations for improving the procedure of financial control of the State Financial Inspection of Ukraine, as well as identify problematic issues that require further consideration and research. Relevance/originality. The methods of financial control are defined and classified. The absence of a check without linkage to the subject (public procurements) among the forms of control of the SFI of Ukraine is revealed so that independent coexistence of such a form of control as “public procurement check,” which methods are documentary and/or factual examination, can be asserted.

scholarly journals Eco-innovation vs. environmental taxation: what is more effective for state budget?

2021 ◽  
pp. 312-323
Author(s):  
Yegana Hakimova ◽  
Yaryna Samusevych ◽  
Shahla Alijanova ◽  
Esmira Guluzade
Keyword(s):  
Random Effects ◽  
National Economy ◽  
Slovak Republic ◽  
The State ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Panel Regression ◽  
State Budget ◽  
The Impact

The article is devoted to the comparative analysis of the use of environmental taxes and the introduction of environmental innovations in terms of impact on the parameters of revenues and expenditures of the state budget. The study includes 10 countries of Central and Eastern Europe (Bulgaria, Czech Republic, Hungary, Estonia, Latvia, Lithuania, Poland, Romania, Slovenia and Slovak Republic). The analysis period covers 2010–2019. Systematization of scientific research proves the importance of using different tools to ensure sustainable development and greening of the national economy. The main purpose of the study is to determine a more effective form of interaction between government and business in the process of transforming the national economy in the direction of more environmentally friendly products and technologies by economic and mathematical modeling of environmental taxes and eco-innovation impact of budget revenues and expenditures. The calculations consist on the several stages: 1) determining the list of relevant control variables using correlation analysis, which eliminates the problem of multicollinearity; 2) determination of the model specification (fixed or random effects) using the Hausman test; 3) identification of the generalizing effects of the impact of environmental taxation and the eco-innovation index on the indicators of budget revenues and expenditures using a generalized least squares panel regression model with random effects; 4) study of the impact of the main components of environmental taxes and components of the eco-innovation index on the parameters of the state budget using panel regression modelling; 5) determination of short-term and long-term effects of the impact of environmental taxes and eco-innovations on the parameters of budget revenues and expenditures bt auto-regression distributive lag modelling. Stata 12/SE software tools were used for calculations. The study indicates the need to transform approaches to the implementation of state environmental policy. Thus, it has been proven that government incentives for the introduction of environmental innovations in the economy can be more effective than increasing the burden of environmental taxes.

Equilibrium, Growth and Reform

2006 ◽  
Vol 56 (4) ◽  
pp. 371-397
Author(s):  
János Kornai
Keyword(s):  
Budget Deficit ◽  
Labour Productivity ◽  
The State ◽  
Real Wages ◽  
State Budget ◽  
Adjustment Program ◽  
The Government ◽  
The Relationship ◽  
Equilibrium Growth

In 2001 the Hungarian economy departed from the path of balanced growth. During the past six years the state budget deficit has grown to an unsustainable level, and also the deficit in the current accounts has become too high. Real wages have increased considerably faster than labour productivity. These difficulties and other macroeconomic troubles led the Hungarian Government to the introduction of an adjustment program in July 2006. The first part of the article analyses the current macroeconomic situation and the expected economic and social effects of the adjustment program. The commitment and determination of the government is shown by the fact that they are ready to accept the political “price” of the program, i.e. that the unavoidable measures will probably reduce the popularity of the election winning political powers.  The second part of the article discusses the relationships concerning measures requiring immediate execution and reforms aimed at long-lasting effects and in-depth institutional changes. These are indispensable to the sustainability of the effects of the adjustment. In connection with this, the paper reflects on the relationship between the budget deficit and the size of the state, on the proportions of state- and self-support, as well as on the speed and the gradual implementation of the reforms.

scholarly journals THE STATE OF IMPLEMENTATION OF ORGANIZATIONAL AUTONOMY IN DOMESTIC INSTITUTIONS OF HIGHER

2021 ◽  
Vol 33 (2) ◽  
pp. 60-76
Author(s):  
Oksana Vlasyuk ◽  
Tatiana Daragan
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Legal Framework ◽  
The State ◽  
Ministry Of Education ◽  
Education Development ◽  
European Universities ◽  
Organizational Autonomy ◽  
The Right ◽  
Commercial Organizations

The article considers the need for the introduction of university autonomy, which will allow higher education institutions to be independent, self-sufficient. The state and tools of introduction of organizational autonomy in higher education institutions of Ukraine are analyzed. It is established that higher education institutions have the right to: independently develop the procedure for electing the head, within the legislation; determine the academic structure (scientific, educational-scientific, research, research and production institutes, faculties, departments); to create legal entities (to form innovative structures that will ensure the implementation of its statutory tasks and the implementation of innovative projects); adjust the number of external representatives in supervisory and academic boards (including the involvement of potential employers in their governing bodies and in the development and modernization of educational programs). The article identifies measures to expand organizational autonomy in domestic higher education institutions: the spread of decentralization of higher education; development of normative legal acts to increase the legal field of practical activity of universities; termination of participation of representatives of the Ministry of Education and Science of Ukraine in the election of the rector; weakening the procedure for participation in the governing bodies of representatives of civil society and commercial organizations. The state of implementation of organizational autonomy in Ukrainian higher education institutions is determined through the adaptation of the domestic legal framework on higher education to the indicators of its level assessment, defined by the Association of European Universities.

scholarly journals ANALYSIS OF FINANCIAL FLOWS IN HIGHER EDUCATION INSTITUTIONS UNDER JURISDICTION OF THE MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

2021 ◽  
pp. 58-69
Author(s):  
Kateryna Chytaieva ◽  
◽  
Liudmyla Bulharina ◽  
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
The State ◽  
Ministry Of Education ◽  
State Budget ◽  
Financial Flows ◽  
Economic Relations ◽  
Economic Framework ◽  
Special Fund ◽  
Financing Higher Education

The article considers financial and economic relations in higher education institutions in Ukraine. The economic framework for financing higher education from the general and special funds of the state budget and usage of said resources are analyzed. In recent years, the amount of expenditures from the state budget for the HEIs has almost doubled, and the ratio of general and special funds during those years was within the following limits: funding from the general fund was from 58 % to 65 % of total expenditures, and funding from the special fund was from 42 % to 35 % respectively. The largest share in the costs of the HEIs was for the remunerations with accruals (KEKV 2100), and they were 63,27 % in 2014, 60,24 % in 2015, 56,8 % (minimum) in 2016, 74,99 % in 2017, 76,16 % in 2018, 76,25 % in 2019, 82,05 % in 2020. Thus, other expenditures required less and less funds every year, so the minimum value was recorded in 2020 at only 18 %. Other expenditures included expenditures for utilities and energy (KEKV 2270), which ranged from 6,12 % to 8,94 %; capital expenditures (KEKV 3000), the main source of which was the special fund, and they ranged from 2,71 % to 10,97 %; other current expenditures, which ranged from 28,57 % to 8,13 % (a decrease occurred in 2017, as academic scholarships were allocated to the separate program of funding KPKV 2201190). The analysis of the structure of expenditures showed that every year an increasing percentage of funding fell on remunerations with accruals, and growth costs decreased annually. Thus, we see that underfunding hinders the provision of quality educational services and competitive knowledge. For the effective functioning of the HEIs it is necessary to carefully plan financial resources; make every effort to attract additional sources of funding; to provide the HEIs with not only financial autonomy but also other components of university autonomy – organizational, personnel, academic.

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