scholarly journals TAX DISTRIBUTION OF REGIONAL ECONOMIC COOPERATION UNDER GLOCALIZATION AND LOCAL SELFFGOVERNANCE REFORMING CONDITIONS

2019 ◽  
Vol 21 (1(70)) ◽  
pp. 85-97
Author(s):  
O.I. LAIKO ◽  
V.P. TALPA ◽  
Z.V. CHECHOVICH

Topicality. The urgency is explained by the need of use of taxation regulatory leverage for stimulation of territorial communities cooperation, as well as the development of scientifically substantiated grounds for the economic cooperation of regional economic systems is to be developed in order to increase their socio-economic development and on the basis of improving of the institutional basis in favorable conditions for local self-government reform and inclusion of local systems globalization processes. In the process of active decentralization reform, realization of efforts to build effective local selfgovernance and achieve the development of territorial economic systems on the basis of European integration and the implementation of international best practices and trends, it is necessary to regulate the use of cooperation measures. The practice of applying of contractual forms of cooperation between administrative units in order to improve their economic capacity, which has been spread in the EU, has not been widely disseminated and implemented in Ukraine, despite its exceptional value as a measure to stimulate the socio-economic development of the regions and as an instrument for implementing of strategic documents initiatives on regional policy in Ukraine and in the EU.Aim and tasks. The purpose of the article is to determine the scientific basis for tax incentives for regional economic cooperation as a measure of increase of socio-economic development level, to substantiate the proposals of stimulation of the implementation of investment and innovative projects, that are aimed at improving the community's welfare on local, regional, national and international levels due cooperation tools and better use of local resources and the benefits of territorial units during their participation in economic exchange, that is - during the glocalization process.Research results. It's proposed the scientific principles of tax stimulation of economic cooperation at the regional level and the essence of regional economic cooperation process, achieved by administrative units, is determined. It's stated that such sense should correspond and improve the existing principles and provisions of the European regional policy, implementation means of which are to be updated in accordance with national features and trends of economic system development. The scientific principles and measures that are to stimulate economic cooperation are developed on the basis of actual provisions of the modern institutional environment, including the Tax and Budget Codes of Ukraine. It has been established that the proposed regulatory tax measures have become possible for practical use, on the basis of appropriate scientific justification, due to modern changes in the budget legislation and are promising for implementation, especially in the aspect of the implementation of new large-scale investment projects, and as a lever to support the development of economic growth.The list of local taxes and fees with the help of which it is possible to stimulate regional economic cooperation is determined, the methodical bases of the regulation of economic cooperation are formulated, in the context of inclusion of territorial communities in the processes of global economic exchange. The measures of stimulation of economic cooperation and implementation of strategically important investment projects with global character are proposed. The measures are to establish preferential rates for local taxes within the existing powers of local self-governmental bodies, the application of privileges for reinvestment operations, the drawing up of strategic plans for promising investment-oriented taxation at the territorial level communities and regions.Conclusion. The results of the research are outlined in the article, in the form of regulatory measures, and are actually necessary for central and regional authorities, since they contain a scientific justification for the effective promotion of economic transformations in a territorial context in according to the implementation needs of the reform of local self-governance and taking into account the influence of the processes of globalization. The prospect for further research includes the formulation of methodological approaches to the determining of tax regulators set that are to stimulate socio-economic development and stimulate regional cooperation, to assess the effectiveness of such regulatory measures.

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 46-56
Author(s):  
P. GORIUP ◽  
O.I. LAIKO ◽  
Z.V. CHECHOVICH

Topicality. The conceptual foundations of institutional support for the development of regional economic systems around the world are in state of constant transformation according to the impact of key topical trends. During the last two decades, the EU has adopted policy of active investment support for the development of local destinations, territorial centers of resource concentration and economic growth. The general rules of the investment activities conducting are combined with targeted measures of support for the implementation of strategically significant projects. The emphasis in the European regional policy has shifted towards the will of the investments attracting so much that, in fact, the whole policy of stimulating of regional sustainable development has turned into investment policy. An important task for the practical implementation of tools for a project, decentralization approach is the development of methodical tools for the preparation and execution of priority investment projects in the territorial communities in order to develop scientific and applied tools. Even the consideration of specific practical situations is urgent with the purpose of generation of new organizational and economic mechanisms that are to stimulate investment development of territories. Despite numerous theoretical and applied developments in the field of the socio-economic development stimulation of regions and territorial communities, the questions remain unanswered regarding the methodological bases for regulation of priority areas of economic activity of territorial communities and methodological approaches to selection, assessment of the degree of perspective and promotion of implementation of priority investment projects taking into account the specifics and the concentration of local resources. In more specific and applied aspects, the issue of project incentives for socio-economic development of communities is unresolved for the conditions of the national economy, on the basis of decentralization reform and taking into account the requirements of the ideology of sustainable development. Also, the description of various situations with the organization of socio-economic development of the territorial community in the conditions of decentralization, as an example of concrete projects, is still insufficiently considered.Aim and tasks. The purpose of the article is to formulate conceptual foundations, methodological approaches to the stimulation of the sustainable development of territorial communities in the conditions of decentralization, using the best European principles, practices and on the basis of specific situation description of the development and implementation of a long-term investment project for the territorial community. Consideration of the prospects and key aspects of the implementation of investment projects will be considered on the example of the planned association of the Lyman united territorial community of the Tatarbunarian district of the Odessa region.Research results. The conceptual, methodical principles of project support of investment activity in territorial communities are considered, algorithm of selection and support of investment project realization, which is a priority for the territorial community, is defined. There is considered, on the example of the Lyman United Territorial Community, a project on integrated recycling and rational waste management, the results of which the experts of the Institute for Market Problems and Economic & Ecological Research of the National Academy of Sciences of Ukraine with representatives of the future community testify to the demand for an individual, pro-project approach to the solution of territorial communities problems, on the basis of local features. Thus, in the considered example, taking into account the specifics of composition, volumes, garbage structure and taking into account the seasonal fluctuations in its formation, the original methods are proposed that are available for the community during the processing of waste products into useful products, which are in demand, first of all, in the domestic market segment of the same community. The economic, social, ecological effectiveness of this project is determined, prospects of viability and opportunities for project development are estimated.Conclusions. The experience of working with representatives of territorial communities in the field of implementation of scientific and applied developments to stimulate the socio-economic growth of economic systems on the basis of sustainable development suggests the need for methodological tools on planning sustainable development of territorial communities in the context of decentralization reform.The prospects of the proposed approach include the possibility of local administration and application of measures of economic and organizational assistance for the implementation of such unique projects by the very same territorial community. Support for promising investment projects can be carried out directly by the administrations of territorial communities on the basis of scientifically substantiated principles concerning economic, tax, organizational and other types of regulation.


2020 ◽  
Vol 22 (2(75)) ◽  
pp. 7-16
Author(s):  
B.V. BURKINSKYI ◽  
O.I. LAIKO ◽  
V.P. TALPA

Topicality. Tax instruments that are aimed on stimulation of economic activity are widely used as regulators of regional territorial economic systems in developed countries, especially in the EU, and for Ukraine this practice, on the author's opinion and on the opinion of many experts in taxation sphere, will also support economic development priorities and would be appropriate and effective. The processes of voluntary formation of united territorial communities and decentralization of administrative-territorial organization in Ukraine did not bring the expected growth in the economic development of territorial economic systems and this necessitates the formation of a comprehensive policy to promote economic development of territorial complexes with special emphasis on economic growth. Supporting the priorities of economic development of regional, subregional economic systems and parts of functional areas at the basic level can be effectively implemented through tax instruments, because such measures are effective and can stimulate the rapid direction of financial, commodity, logistics, investment flows towards favorable business conditions. A promising direction for the development of territorial economic systems is the support of economic cooperation in communities, because this will provide conditions for the division of labor in the territorial dimension and will stimulate the creation of extended value chains.Aim and tasks. The purpose of the article is to substantiate the feasibility and determine the potential effectiveness of tax instruments that are to stimulate the economic development and cooperation of territorial communities in Ukraine in the context of administrative and territorial reform and according to the impact of modern challenges of the ensuring of the competitiveness of domestic economic complexes in context of integration into world economic systems.Research results. The article considers the tools of economic cooperation of communities as means of functional territories creating, which is an alternative to the process of united territorial communities forming, and as a universal mean of ensuring of the economic capacity of communities in terms of unification, which is especially relevant during the completing of decentralization reform, when delegation of all powers is provided to the Cabinet of Ministers of Ukraine.Measures of economic capacity increase of territorial communities with the use of economic cooperation tools are developed in the article, including tax, organizational, financial, informational levers that are relevant to the current conditions of development of territorial communities in Ukraine and regions. Particular attention is paid to tax measures and mechanisms that are to stimulate economic development and cooperation of local communities, as it is proved that such levers of regulation are among the most effective.Conclusion. It is determined that stimulation of investment activity, general economic development and cooperation by tax regulation measures is already possible and appropriate institutional support for such tools has already been formed, but for further introduction of a comprehensive mechanism of tax stimulation of cooperation and formation of functional territories on the basis of effective division of labor support, additional more significant and systemic changes to the current institutional environment, especially to the Tax Code of Ukraine are needed.


Author(s):  
V. Khudolei ◽  
M. Bespalov ◽  
S. Tulchynska ◽  
R. Tulchinsky ◽  
N. Kholiavko

The objective of this article is to form the basis for strengthening the fiscal stimulus spatial development of regional economic systems in the context of decentralization. The methods of research: dialectical, synthesis, analysis, generalizations and monographic, abstraction and generalizations. Results. The authors consider the «fiscal space» as a certain economic spatial formation, formed by elements of the regional economic system, which are involved in the construction of budget components and management of financial flows. The positive impact of the fiscal policy’s implementation in the context of decentralization is highlighted, as well as a certain imbalance of certain areas that provoke the search for ways of fiscal policy objectives intra-regional coordination. Summarizing the experience of European countries on fiscal stimulation of the development of regional economic systems, the following trends are highlighted: first, the main regulatory instruments are tax and budgetary policies, the level of their development and independence in the regions of countries; secondly, regional fiscal policy is always subordinated to the national economic development strategy; thirdly, taxes are becoming a tool for both stimulating and restraining the regions’ development. The article proposes the ways to smooth out negative challenges and the task of regional development’s fiscal stimulation is defined. The experience of European countries allows us to explore the prospects for developing tools for fiscal stimulus to ensure the sustainability and modernization of the regional space. Conclusions. The experience of European countries in the implementation of fiscal policy in the context of decentralization and the functioning of local self-government is studied. Despite the binding nature and dominance of European norms in fiscal policy, each country has formed its own strategic goals in economic development. This allowed preserving the national identity of individual territories, the specificity of the cultural value’s impact on the fiscal stimulation of regional economic systems. The authors come to the conclusion that the adaptation of the best practices in European countries in the Ukrainian economy’s conditions requires their reformatting under the goals and strategies of national economic policy. Directions of implementation of EU countries’ experience in fiscal stimulus of regional space in Ukraine are identified in the article.


2021 ◽  
pp. 59-71
Author(s):  
Polina A. Andreeva ◽  

Subject/topic. The article systematizes and studies the main strategies of the Arctic countries, provides indicators of the socio-economic development of the Arctic territories. The purpose of the work is to analyze and identify the main problems faced by industrial enterprises operating in the Arctic. By collecting data and building visual graphs, conclusions are drawn about the effectiveness and implementation of technologies for the functioning of economic systems, investment projects in the Arctic, as well as strategies of the Arctic countries. Conclusions. The main strategies of the Arctic countries are identified and analyzed. The main problems of industrial enterprises that represent the Arctic economy are identified. The problems of three different sectors are considered: traditional, transfer, corporate.


2019 ◽  
pp. 21-44
Author(s):  
Ju.V. Zvorykina ◽  
K.S. Teteryatnikov

The article is devoted to the analysis of the role of the Northern Sea Route (NSR) in the socio-economic development of the Arctic zone of Russia. The authors believe that climate change, gradually leading to the melting of polar ice, opens up new opportunities for the development of Arctic resources and navigation in the seas of the Arctic Ocean. Of particular interest to the NSR are non-Arctic countries, critically dependent on the supply of foreign mineral and carbon resources, as well as on the export of their goods to Europe. Among them, China stands out, considering the NSR as the Arctic Blue Economic Corridor as part of the global Silk Road system. The NSR is intended to become an essential tool for further development of the Arctic zone of Russia. Development of port infrastructure and creation of a modern ocean and maritime fleet will accelerate the pace of socio-economic development of this strategically important region. To do this, it is necessary to adopt a federal law on special system of preferences for investors, including foreign ones, implementing their projects in the Arctic. Among such preferences there are preferential profit tax rates, reduction in Mineral Extraction Tax (MET) rates, a declarative procedure for VAT refunds, a simplified procedure for granting land plots and unchanged conditions for the implementation of investment projects. In addition, it is important to make the NSR safe and profitable both in terms of quality of service and of price for the shippers. In particular, the payment for icebreakers’ escort of vessels should be competitive and reasonable. The largest Russian private and state-owned companies should be involved into Arctic projects. It is important to synchronize the Arctic oil and gas projects with nuclear and LNG icebreakers’ construction, as well as with the launch of two logistics hubs in Murmansk and Kamchatka. In this case, year-round NSR navigation will be organized, which will ensure the high competitiveness of Russian products supplied to the Asian Pacific markets.


2020 ◽  
Vol 6 (12) ◽  
pp. 136-140
Author(s):  
V. T. LYKTAN ◽  
◽  
S. P. MONGUSH ◽  

The aim of the work is to study the aspects of interregional cooperation in the formation of the complex investment project “Yenisei Siberia”. Methods of statistical analysis were used – dynamics, comparison, grouping. The article provides an overview of the main socio-economic differences between the participants of interactions. Minimizing these differences will create conditions for the effective implementation of investment projects that provide a multiplicative effect in the development of the project territories.


2018 ◽  
Vol 1 (14) ◽  
pp. 231-236
Author(s):  
R. I. Shchur ◽  
I. V. Kokhan

The article considers conceptual implications of financial provision of socio-economic development of  communities in the condition of decentralization. The dynamics of revenues is analyzed of united territorial communities in Ukraine in 2015-2017. The main financial tools are investigated of stimulation of socio-economic development of territorial communities in Ukraine.   


2018 ◽  
Vol 47 (3) ◽  
pp. 204-213 ◽  
Author(s):  
Elena-Ana Popovici ◽  
Bianca Mitrică ◽  
Irena Mocanu

In the periods of pre- and post-accession to the European Union, Romania experienced great and rapid land concentration and land grabbing. The current article is seeking to identify the relationship between these processes, and the socio-economic development of rural communities in two counties (Călăraşi and Ialomiţa) located in the south-east of Romania. By using a set of statistical indicators, the authors computed two secondary indexes: Agricultural Development Index and Social Disadvantage Index, whose correlation revealed that areas with massive land concentration (almost 80% of all Local Administrative Units) have a low level of socio-economic development.


2016 ◽  
Vol 61 (4) ◽  
pp. 50-65
Author(s):  
Aleksandra Łuczak

The SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) is one of the most popular of analysis used in the planning of socio-economic development of administrative units. This method organizes information about the internal and external conditions for the development of individuals, but rarely are attempts to quantify the validity of individual circumstances. In order to assess the validity of the external and internal conditions of socio-economic development districts, its modified form is used. The aim of the study is an attempt to apply the Hellwig’s method in quantifiable SWOT method. The proposed method is used to evaluate the development position of rural powiats in Wielkopolskie Voivodship in the years 2005 and 2013. Based on the surveys four main types of development positions were highlighted: aggressive, competitive, conservative and defensive. The presented method is universal and can be used in the SWOT analysis also for other units, for example, enterprises.


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