scholarly journals GEOLOGICAL ADDITIONAL RESEARCH OF PREVIOUSLY INVESTIGATED AREAS AND CREATION OF THE STATE GEOLOGICAL MAP (1:200 000) – IMPORTANT STAGE OF GEOLOGICAL RESEARCH OF UKRAINE TERRITORY (ACHIEVEMENTS AND PROBLEMS)

2018 ◽  
pp. 3-12 ◽  
Author(s):  
M. M. Kostenko
Keyword(s):  
First Generation ◽  
The State ◽  
Additional Research ◽  
State Budget ◽  
Main Work ◽  
Current State ◽  
Geological Map ◽  
Mining Works ◽  
Almost All ◽  
Geological Research

The article deals with the current state and problems of the main work directions in regional geological research of the Ukraine territory – the geological additional research of previously studied areas and creation of the State Geologiсal Map of 1:200 000 scale. The analysis of the new gene­ration of State Geological Maps certifies that, compared to the first generation maps (1958–1974), they differ much informatively and scientifically substantiated and are the basic geological basis for planning and conducting of almost all types of geological exploration, geoengineering, geo-ecological, hydrogeological and mining works. The emphasis is placed on the fundamental foundations of scientific and methodological support of continuously developing and updating works including stratigraphic, tectonic, geophysical, petrological, petrographic, laboratory-analytical and geoinformation bases. It is shown that due to the miserable financing of works from the State budget, the current state of regional geological researches in Ukraine is critical.

Economic expertise as a tool to counter the shadow economy

2021 ◽  
pp. 131-136
Author(s):  
С.В. Банк ◽  
В.Ф. Вакуленко
Keyword(s):  
Shadow Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
Large Percentage ◽  
Economic Situation ◽  
Public Finances ◽  
Economic Relations ◽  
Current State ◽  
Almost All

Теневая экономика проникает практически во все экономические сферы жизнедеятельности общества. Она включает в себя различные экономические отношения, которые находятся за рамками закона в областях производства, потребления, обмена и распределения. Воспрепятствование теневой экономике, предстающей одной из базовых угроз экономической безопасности страны, есть необычайно актуальное явление в настоящее время. Современное состояние сектора теневой экономики в России весьма динамично развивается, что влечет за собой негативное воздействие на социально-экономическое положение государства. В основном, это относится к представителям малого и среднего бизнеса, который занимается предоставлением услуг и производством разнообразных товаров. Актуальность избранной тематики заключается в том, что сейчас в России большой процент теневых доходов, тогда, как эти деньги могли быть направлены на становление и развитие МСП, особенно во времена обостренной пандемии, что позволило бы минимизировать экономическую напряженность и нарастить результативность государственных финансов. The shadow economy penetrates almost all economic spheres of society. It includes various economic relations that are outside the scope of the law in the areas of production, consumption, exchange and distribution. The obstruction of the shadow economy, which appears to be one of the basic threats to the economic security of the country, is an extremely relevant phenomenon at the present time. The current state of the shadow economy sector in Russia is developing very dynamically, which entails a negative impact on the socio-economic situation of the state. This mainly applies to representatives of small and medium-sized businesses that provide services and produce a variety of goods. The relevance of the chosen topic lies in the fact that now there is a large percentage of shadow income in Russia, while this money could be used for the formation and development of SMEs, especially during times of an acute pandemic, which would minimize economic tension and increase the effectiveness of public finances.

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.

The current state and directions of improving the budgetary system of Russia

2017 ◽  
Vol 31 (2) ◽  
pp. 101-107
Author(s):  
I. P. Salmanova ◽  
N. V. Babina ◽  
O. I. Kuznetsova
Keyword(s):  
The State ◽  
Standard Of Living ◽  
State Budget ◽  
Budgetary Policy ◽  
Strong Instability ◽  
Current State ◽  
The Face

At present, the country's economy is characterized by strong instability and this can not affect the state budget. In order to maintain an adequate standard of living for the population and adequate functioning of various sectors of the country, ensuring the tasks assigned to the state in the face of declining budget revenues, it is necessary to analyze the state budget in order to identify the potential for improving the effectiveness of budgetary policy.

CURRENT STATE OF THE DYNAMICS OF CHANGES IN THE AREAS OF LAND FOR SPECIAL PURPOSES IN THE SOUTH OF RUSSIA

2021 ◽  
Vol 82 (3) ◽  
pp. 56-66
Author(s):  
SINTSOV ALEXANDER V. ◽  
◽  
BARMIN ALEXANDER N. ◽  
MAKSIMOVA OKSANA YU. ◽  
KLACHKOVA IRINA V. ◽  
...  
Keyword(s):  
Agricultural Land ◽  
Federal District ◽  
Environmental Management System ◽  
The State ◽  
Agricultural Products ◽  
Land Resources ◽  
The South ◽  
Current State ◽  
High Level ◽  
Almost All

Land resources are one of the most important resources in the environmental management system. This resource is necessary for almost all types of human activity: agriculture, construction, industry, mining, recreation, etc. According to the intended purpose in the Land Code of the Russian Federation, lands are divided into seven categories, differing from each other in the economic and legal regime of use. One of these categories is agricultural land. This category of land includes territories necessary for obtaining agricultural products or other purposes related to agriculture, as well as they are geographically distributed outside settlements. Lands of this category of designated purpose are characterized by a high level of anthropogenic impact (agro-preparatory processing of the territory, obtaining agricultural products, placement and grazing of livestock), which significantly affects the indicators of natural biodiversity downward. In order to study the state of land resources in the South of Russia, an analysis was made of the dynamics of changes in the area of agricultural land in the regions that are part of the Southern Federal District. The relevance of the work lies in the study of the current state of agricultural land in the South of Russia. The aim of the work was to study the dynamics of changes in the area of agricultural land in the period from 2009 to 2019. Statistical and analytical methods of geographical research were involved in the work, information was searched for on the state of lands of this category of lands in a certain period of time. In the course of the work, information was collected on the state of agricultural land in each of the regions that are part of the Southern Federal District and the features of changes in the area of land of this category were determined.

Social sphere in Slovenia: current state and features of financing

2020 ◽  
pp. 17-25
Author(s):  
Yury Knyazev
Keyword(s):  
Health Care ◽  
Pension System ◽  
The State ◽  
State Budget ◽  
New Approach ◽  
Social Sphere ◽  
Current State ◽  
The Social ◽  
Social Productivity

The article describes the functioning of the three sectors of the social sphere in Slovenia — the pension system, health care and social guardianship. The emphasis is on the financing of these systems and the current problems of their activities and further reform. An author’s vision of a new approach to financing the social sphere is proposed, not on an individual or joint basis, but on the basis of direct coverage of necessary expenditures from the state budget, which increases as social productivity increases, regardless of the number of workers employed in the economy.

scholarly journals The analysis and monitoring of the current state of procurement in the quasi-public sector of the Republic of Kazakhstan

2020 ◽  
pp. 240-245
Author(s):  
Zh. M. Khamitov
Keyword(s):  
Public Sector ◽  
Public Procurement ◽  
Careful Analysis ◽  
The State ◽  
Special Role ◽  
State Budget ◽  
Current State ◽  
Effective System ◽  
The Republic ◽  
Procurement System

This article discusses issues related to the monitoring of the quasi-public procurement system in the Republic of Kazakhstan. The topic under study is one of the relevant to date, as the state has to face with the increased pressure on the state budget in the context of the financial crisis and unstable economic situation in the world. In general, attention needs to be paid to budget spending in the quasi-public sector through monitoring and careful analysis to ensure the effectiveness of procurement procedures in the sector and to avoid unnecessary expenditure. The article is about the study of the current state, problems and prospects of creating and realization of the mechanism for monitoring procurement in the quasi-public sector, identifying administrative and corruption risks. The share of procurement in quasi-public sector entities has a special role in the procurement market. Therefore, it is so important to create favourable conditions devoid of corruption in the field of public procurement and to have a transparent and effective system of the state financial control. The article provides a detailed analysis of the scope of procurement in this area, describes measures to reduce corruption risks and ensure transparency of procurement. The author proposed a number of recommendations that would lead to a reduction in corruption components in this area as a result of the analysis on the existing problem in the procurement sector of the quasi-public sector.

scholarly journals Modification of the State Budget and Tax Policy for E-commerce in the Context of the Global Corona Crisis

2021 ◽  
pp. 1-9
Author(s):  
Yuliia Kovalenko ◽  
Nataliia Boreіko ◽  
Tetyana Skoromtsova ◽  
Iuliia Panura ◽  
Oleksandr Boreiko
Keyword(s):  
Virus Infection ◽  
Economic Crisis ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Current State ◽  
Corona Virus ◽  
Global Economic Crisis

The article reveals topical issues of improving the state budget and tax policy for e-commerce entities in the global economic crisis caused by the spread of corona virus infection COVID-19. The purpose of the article is to study the current state of e-commerce in Ukraine and identify possible ways of modifying the state budget and tax policy for e-commerce in the situation of deepening corona crisis.

scholarly journals Ukrainian State Regional Development Fund: Current Realities, Opportunities

2021 ◽  
Vol 8 (3) ◽  
pp. 17-34
Author(s):  
Mariia Danyliuk
Keyword(s):  
Regional Development ◽  
The State ◽  
Development Projects ◽  
Project Financing ◽  
State Budget ◽  
Development Fund ◽  
Current State ◽  
White Spots ◽  
The Individual ◽  
State Regional

The article examines the modern realities of the functioning of the State Regional Development Fund as a budget program within the State Budget of Ukraine. The purpose of the study is to reveal the key features of the Fund functioning in modern conditions, to assess the current state of financial support of regional development projects, to identify the main problems in this field, and to develop possible solutions. The article substantiates the importance of sustainable development of territories as a mode of functioning of the region, characterized by harmonious positive changes in the most important spheres of life of the individual, society, and state, considering the interests of present and future generations. The change of the tendency of the gap between the declared and approved volumes of financing of regional development projects in 2015-2021 is estimated and the possible consequences of such gap are outlined. The volume and number of development projects in the regional and district dimension, funded by the Ukrainian State Regional Development Fund in 2020, are marked on the map of Ukraine. The need for uniform distribution of project financing based on the new zoning and elimination of "white spots" on the project map is emphasized. The ratio of the number of regional development projects in terms of settlements of implementation by their status was studied. Structural analysis of the use of funds of the Ukrainian State Regional Development Fund by purpose and type of work is performed; the average cost of regional development projects by category and in general are calculated and compared. Based on the analysis, the "bottlenecks" of the Ukrainian State Regional Development Fund functioning at the present stage are identified and the ways to solve them are proposed.

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 Accounting for value-added tax at the enterprise: current state and ways of reform

2021 ◽  
Vol 20 (2(48)) ◽  
pp. 169-183
Author(s):  
L. O. Masina ◽  
А. Husiev
Keyword(s):  
Unsolved Problem ◽  
Value Added ◽  
The State ◽  
Value Added Tax ◽  
State Budget ◽  
Basic Principles ◽  
Current State ◽  
Tax Reporting ◽  
Tax Accounting

The article studies the theoretical and methodological foundations of value-added tax accounting at the enterprise. The main stages of the accounting process related to the calculation and payment of value-added tax are considered. The basic principles of application of the system of accounting accounts in terms of value-added tax are determined. The current methodology for displaying value-added tax in financial and tax reporting is analyzed. The ways of reforming the accounting of value-added tax are proposed.             The relevance of the problem of accounting for value-added tax is due to the significant importance of this tax for the state budget, as well as the relatively complex methodology for its calculation. The main purpose of this article is to study the basics of the accounting process of the enterprise for value-added tax. The main unsolved problem of scientists is the lack of a unified concept regarding the reform of value-added tax accounting.

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