scholarly journals Budgetary control in Ukraine: current state and changes

2020 ◽  
Vol 5 (5) ◽  
pp. 305-312
Author(s):  
Tetyana Goloyadova
Keyword(s):  
Current System ◽  
The State ◽  
Joint Implementation ◽  
Financial Control ◽  
Current State ◽  
State Tax ◽  
Modern System ◽  
Budgetary Control ◽  
Ministry Of Finance ◽  
New Challenges

Today it is necessary to improve the legislation of Ukraine in the sphere of budgetary control, namely: it is expedient by joint implementation of the Ministry of Finance of Ukraine, the State Tax Service and the Accounting Chamber of Ukraine common standards of control over the use of budgetary funds and objects of state (municipal) property. An important requirement to build a modern system of state financial control at all levels of management is to exercise control on the basis of ensuring clear interaction and coordination of efforts of all participants of financial and budgetary relations to solve the problems of budgetary control of Ukraine. The current system of budgetary control of Ukraine must be designed in such a way that it can be quickly and effectively adjusted to meet new challenges and challenges.

scholarly journals Modern financial control of operations at the enterprise: its essence and features

2020 ◽  
pp. 10-14
Author(s):  
Kseniia KOVTUNENKO ◽  
Kateryna BONDARENKO
Keyword(s):  
Public Finance ◽  
Financial Management ◽  
Internal Audit ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Finance Management ◽  
Current State ◽  
Role Of The State ◽  
Local Resource Management

The purpose of the paper is to improve institutions and legislation on public finance management in Ukraine, to define the concept of "financial control", to consider the process of development and formation of financial control, to highlight the financial control`s features, to justify the need for long-term financial control. Financial control and financial management in the enterprise are very important for every state. The current state of economic improvement in Ukraine should increase the role of the state in regulating the economy in order to identify differences between the law, recognizing the standards and functioning of financial control. At the present stage in Ukraine, the issue of establishing unification of public finance management remains unresolved: there is a discrepancy in state legislation. The Ukrainian economy`s growth leads to an additional need for financial control in a moment. Thus, its role and importance in securing the assets of different types of members’ organizations, the equipment`s efficiency, labour and finance. The paper is devoted to the key issues of finding ways to ensure financial control in the organization and the regulatory framework in this area. The paper presents an overview of financial control by state (local) resource management and their use, as well as financial control of public administration by the state external financial regulator (audit), the Ministry of Finance on behalf of the Verkhovna Rada of Ukraine, and public finance management, including internal management and internal audit, which are provided by current legislation. In the paper was presented a study of the financial control`s concept. The main types of financial control, its goals and objectives are researched. The author emphasizes the importance of the organization’s internal financial control and the key stages of its development. The types of external control and features of their application were also researched. In conclusion the Ukrainian financial management`s current state is researched.

scholarly journals Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement

2021 ◽  
Vol 16 (4) ◽  
pp. 39-46
Author(s):  
O. V. Boltinova
Keyword(s):  
Research And Development ◽  
Russian Federation ◽  
The State ◽  
Financial Control ◽  
Federal Programs ◽  
Current State ◽  
The Russian Federation ◽  
The Creation ◽  
Innovative Economy ◽  
Budget System

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.

scholarly journals INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME

2021 ◽  
Vol 03 (01) ◽  
pp. 39-54
Author(s):  
Grytsyshen Dymytrii Grytsyshen Dymytrii ◽  
Opanasiuk Andrii Opanasiuk Andrii
Keyword(s):  
The State ◽  
Economic Crime ◽  
Financial Control ◽  
Control Activity ◽  
State Tax ◽  
State Audit ◽  
The Matrix ◽  
Financial Monitoring ◽  
Monitoring Service ◽  
And Control

The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.

scholarly journals The Status and the Prospects of Development of Tax Policy of Ukraine

2021 ◽  
Vol 5 (520) ◽  
pp. 348-354
Author(s):  
A. V. Nechyporenko ◽  
◽  
I. V. Panchenko ◽  
L. O. Moroz ◽  
◽  
...  
Keyword(s):  
Tax Policy ◽  
Decisive Role ◽  
Developed Countries ◽  
The State ◽  
Modern World ◽  
Tax Revenues ◽  
State Tax ◽  
The Status ◽  
Ministry Of Finance ◽  
Negative Factors

The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic growth. The dynamics of revenues of the consolidated, the State, and the local budgets of Ukraine for 2018–2020 is considered in the context of tax and non-tax sources of formation and it is determined that the tax revenues have a decisive role, because they make up more than 80% of the revenue part of budgets of different levels. The key negative factors that determine the low competitive positions of the Ukrainian tax policy compared to the economically developed countries of the world are provided, the focus is placed on problematic issues in the country’s tax system. Tax policy provides for relevant institutions through which it is implemented and adapted to the conditions of reforms. The main purpose of the institutional mechanism is to balance the tax policy of the country. The article defines that among the institutions implementing tax policy in Ukraine, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with its territorial units ought to be distinguished. The directions and measures that should be taken to ensure the development and modernization of the tax policy of Ukraine are substantiated.

scholarly journals Review of the Mexican Telecommunications Market

2017 ◽  
Vol 5 (1) ◽  
pp. 70-91
Author(s):  
Oscar Saenz De Miera ◽  
Arturo Robles Rovalo ◽  
Roberto Morales
Keyword(s):  
Digital Economy ◽  
The State ◽  
Constitutional Reform ◽  
Current State ◽  
Telecommunications Sector ◽  
Challenges And Opportunities ◽  
New Challenges ◽  
Privatization Process ◽  
Telecommunications Market

Historically, like in many other countries the development of the telecommunications sector in Mexico has been characterized by the presence of an operator owned by the State, followed by a privatization process. However, in the years that followed, a number of obstacles to competition and to the development of telecommunications were identified. As a result, and taking into account the importance of internet, telecommunications and broadcasting in today's society, a constitutional reform was carried out in 2013. It consisted of a series of measures that have contributed to shape the sector as it is nowadays, with favorable outcomes that have begun to be tangible. This article recounts the evolution and current state of the telecommunications ecosystem in terms of the stages that were just described, briefly describing new challenges and opportunities posed by the digital economy.

scholarly journals Implementation of European Requirements of the State Audit into the National Practice

2021 ◽  
Vol 9 (524) ◽  
pp. 177-182
Author(s):  
L. I. Melnyk ◽  
◽  
A. P. Shot ◽  
Keyword(s):  
Control System ◽  
Current System ◽  
The State ◽  
Modern World ◽  
Financial Control ◽  
Finance Management ◽  
The People ◽  
State Audit ◽  
Control Body ◽  
The Right

The article considers the main tasks of the State financial control body in Ukraine. The shortcomings of the current system of the State financial control are identified and proposals to the State financial control bodies in the system of budget regulation as to improving certain work areas are suggested. The strategy of reforming the public finance management system for 2017–2021 is analyzed and appropriate conclusions are drawn. Areas of improvement are proposed to improve and optimize the work of financial control bodies in Ukraine. After all, the welfare of the people largely depends on the effectiveness of the State financial control, for which reason one of the most important functions of public administration should be directed towards identifying deviations from the adopted standards of legality, expediency and effectiveness of management of both the financial resources and the State property, as well as the timely implementation of the necessary appropriate adjustments and precautions. The modern world requires constant improvement of the financial control system. Ukraine, as a developing country, does not stand aside from this process. Our country is constantly underway to reform the system of the State financial control. Scholars, experts, society leaders are involved, international experience is used. Despite the considerable amount of work already done in the process of reforming the State control system in Ukraine, the formation of a powerful and effective system of the State financial control still remains one of the most important governmental tasks of our time, as evidenced, in particular, by the statistics of the activities of the Western Office of the State Audit Service for 2019–2020, presented in this article. It is important that Ukraine moves in the right direction by improving its system of the State financial control.

scholarly journals Current state of financial policy and budgetary security of Ukraine

2019 ◽  
pp. 199-204
Author(s):  
Vitalina Malyshko
Keyword(s):  
Budget Deficit ◽  
Research Process ◽  
The State ◽  
Financial Policy ◽  
Medium Term ◽  
State Budget ◽  
Current State ◽  
The Subject ◽  
Ministry Of Finance ◽  
Process Method

The subject of the study is financial policy and budgetary security. The purpose is studying the current state of financial policy and budgetary security of Ukraine. The methods used in the research process: method of comparative analysis, generalization, statistical and other research methods. The results of the work. In the article the current state of financial policy and budgetary security of Ukraine is characterized; the state debt, budget deficit and the expenditures for financing the needs of defence and security are analyzed. The important task of the state financial policy and the ways of its implementation are noted. The factors to be taken into account in financial policy-making for the medium-term perspective and the main problems of financial policy are identified. The attention is paid to the important issues of the relevant financial policy implementation. The budgetary security of the state with its main tasks is analyzed. Its most important criteria and what it should provide are defined. The initial characteristics of budgetary security and its leading threats are shown as well as the main indicators of budgetary security and priorities for its strengthening. The field of application of results: the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. The article contains the analysis of the state debt of Ukraine (estimated at UAH 1929759 million in 2016, UAH 2141674 million in 2017, UAH 2168627 million in 2018, UAH 2171918 million as of 31.01.2019), the deficit of state budget of Ukraine (estimated at UAH 70130 million in 2016, UAH 47850 million in 2017, UAH 94116 million in 2018, UAH 90732 million as of 31.01.2019), the state budget expenditures for financing the needs of defence and security (estimated at UAH 58097 million in 2016, UAH 68859 million in 2017, UAH 98800 million in 2018, UAH 102910 million as of 31.01.2019). Analyzing the data of state debt, budget deficit and state budget expenditures for financing the needs of defence and security we can say that today there is much work to do. It is necessary to find the ways of solving many problems for our country’s prosperity.

scholarly journals Current issues of legal environment of tax security of Ukraine

2021 ◽  
pp. 13-15
Author(s):  
Oleksandr BRYHINETS
Keyword(s):  
Economic Security ◽  
The State ◽  
Structural Element ◽  
State Security ◽  
System A ◽  
Current State ◽  
State Tax ◽  
Micro Level ◽  
Main Components ◽  
Economic Crimes

The paper notes that in order to effectively ensure financial the safety of citizens of Ukraine is extremely important to achieve an appropriate level of tax security of the state as a basic structural element of financial state security. Identified threats affecting the current state the domestic tax security of the state. A number of regulatory and legal acts regulating the provision of tax security in Ukraine. A set of actions has been determined that is optimal for increasing the level of tax security of Ukraine. Politics should become the basis of state tax security ensuring the safety of domestic producers, because they are the most payers of taxes and fees, guarantors of a developed economic system, a source of employment in a market economy. Many problems getting in the way the study of tax security is explained by the fact that «tax security state» as a term is practically not regulated in the legislation of our state, its specifics and the composition of threats that can cause him significant harm. The vast majority of domestic and foreign scientists, considering issues of tax security, focus on micro-level, namely on the tax security of enterprises. While this the problem requires in-depth development and a systematic approach to determining the concept of «tax security» is precisely at the macro level of the study of the tax state security. To ensure the proper level of tax security it is necessary to determine its current state, the main components and factors of influence, examining the features of the functioning of the domestic tax system. It was noted that the future cooperation of the State Tax Service of Ukraine and Bureau of Economic Security will help eliminate duplication of functions law enforcement and reducing unnecessary and unjustified pressure on taxpayers, and will also help improve efficiency investigation of economic crimes and improve Ukrainian investment attractiveness.

scholarly journals Review of the Mexican Telecommunications Market

2017 ◽  
Vol 5 (1) ◽  
pp. 70 ◽  
Author(s):  
Oscar Saenz De Miera ◽  
Arturo Robles Rovalo ◽  
Roberto Morales
Keyword(s):  
Digital Economy ◽  
The State ◽  
Constitutional Reform ◽  
Current State ◽  
Telecommunications Sector ◽  
Challenges And Opportunities ◽  
New Challenges ◽  
Privatization Process ◽  
Telecommunications Market

Historically, like in many other countries the development of the telecommunications sector in Mexico has been characterized by the presence of an operator owned by the State, followed by a privatization process. However, in the years that followed, a number of obstacles to competition and to the development of telecommunications were identified. As a result, and taking into account the importance of internet, telecommunications and broadcasting in today's society, a constitutional reform was carried out in 2013. It consisted of a series of measures that have contributed to shape the sector as it is nowadays, with favorable outcomes that have begun to be tangible. This article recounts the evolution and current state of the telecommunications ecosystem in terms of the stages that were just described, briefly describing new challenges and opportunities posed by the digital economy.

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