scholarly journals The System for Improving the State Financial Control

2019 ◽  
Vol 73 (2) ◽  
pp. 25-30
Author(s):  
С. М. Бортник
Keyword(s):  
Economic Security ◽  
The State ◽  
Financial Control ◽  
Government Programs ◽  
State Budget ◽  
Indirect Methods ◽  
Control Procedures ◽  
Tax Payments ◽  
Definition Of ◽  
State Regional

It has been substantiated that the role, tasks and scale of the state financial control are directly related to the concept of national and economic security of Ukraine, and the specific attitude towards this control is due to the fact that it is carried out in the plane of interweaving of state, regional, corporate and individual interests. It has been noted that the state financial control covers not only the process of the formation of the revenue part of the budgets, but also their expenditure component, since the state should implement it during the realization of government programs, financing current and capital expenditures, providing local budgets with additional resources from the State Budget, etc. Due to the formalization of certain stages of the system of the state financial control, identification of the main threats to the financial and budgetary system and motivation to avoid tax payments, the definition of the factors of ensuring national security was further developed in the article. To improve the existing control procedures, the author has offered the list of factors for increasing the efficiency of control in the financial and economic sphere, which can facilitate the organization of the state financial control in general. The author has determined the directions for improving the forms and methods of the state financial control, namely: increase of the number of joint inspections of controlling agencies, including cross-checks (counter-checks); carrying out repeated inspections of subjects that made concealment and abuse in large amounts; usage of indirect methods of calculating the subject’s base.

scholarly journals Tax control as a type of state financial control

2020 ◽  
pp. 35-37
Author(s):  
Maryna HRYTSENKO
Keyword(s):  
Well Being ◽  
Economic Security ◽  
The State ◽  
Financial Resources ◽  
Financial Control ◽  
State Control ◽  
Role Of The State ◽  
Control Procedures ◽  
The One ◽  
Definition Of

The control of financial and tangible resources using is one of the key tasks of management. The paper is devoted to tax control as a control of the legality of the formation and use of financial resources. It is scientifically substantiated that the proper tax control is the one of the main factors of security and economic well-being of the state is substantiated. That is why this topic is important and deserves attention. The concept of state financial control is analyzed and its main features are singled out. The paper reveals the economic and legal essence of the concept of “state financial control” and clarifies its content. The tax control role in ensuring economic security and its attitude to state control is analyzed. The tasks of tax control and their attitude to the management of state financial resources are highlighted. As a result of the analysis of the definitions of the concept of “state financial control", the main approaches, essential features and properties to its understanding are highlighted. The paper examines the definition of essence of tax control, its functional purpose and correlation of state financial control. Tax control is regarded as an indispensable and the most important part of state control. The essence and role of the state financial checking system is exposed for providing the effective use of the financial resources of the state and them having a special purpose use for providing socio-economic development of the state. The basic techniques of the tax control are defined. The ways of improving fiscal control in Ukraine are proposed. As an independent system, tax control provides control procedures to establish variations in the activity system that is controlled by predetermined parameters, the causes of these abnormalities and their removal, while using their own forms and methods to effectively achieve this goal.

Financial risks of budget security and their state regulation

Ekonomika APK ◽  
2021 ◽  
Vol 322 (8) ◽  
pp. 67-78
Author(s):  
Ivan Marko ◽  
Oksana Radchenko ◽  
Oleksandr Melnychuk
Keyword(s):  
Economic Security ◽  
State Regulation ◽  
The State ◽  
Practical Significance ◽  
Financial Risks ◽  
Financial Security ◽  
State Budget ◽  
Scientific Publications ◽  
Definition Of ◽  
Individual Security

The purpose of the article is to substantiate the features of financial risks of the budget component of financial security of Ukraine on the example of the analysis of expenditures for individual security-forming sectors. Research methods. A monographic method was used to review scientific publications of researchers and the regulatory framework on budget security, empirical, systemic and comparative analyzes and synthesis for monitoring indicators and sub-indices of financial and budget security, a graphical method to reflect the dynamics of the studied indicators, a statistical method to identify the integration of risks, abstract logical for theoretical generalizations and conclusions. Research results. Financial risks for the sphere of budget security are classified. The dynamics of the integrated index of economic security and subindex of financial security, and in its structure, budgetary security is analyzed; operational budget expenditures and expenditures on the food and national security sectors. The directions based on which the types of budget security are regulated are determined: focus on achieving the strategic goal; the need to guarantee the priority of budget expenditures for specific industries in the context of political, economic, artificial and global crises; for economic sectors - compliance with the balance of the industry's contribution to GDP and the share of its funding from the State Budget. Scientific novelty. The definition of financial risks of budget security as threats to organizational, regulatory, and administrative measures for the formation of state budget revenues and expenditures has been further developed. The analysis of financial security sub-indices for the current period is in-depth. The connection between financial and budgetary security has been established. The dependences of the dynamics and efficiency of budget expenditures on individual security-forming industries are studied. Methodological support of budget security analysis processes and approaches to the effectiveness of state regulation has been improved. Practical significance. Improvement of the grouping of financial risks, methodical approaches to the definition of directions of the state regulation of decrease in the level of financial risks in the field of budgetary safety is offered. Some conclusions of the study can be used to form the Strategy for the development of security-forming industries. Tabl.: 7. Figs.: 1. Refs.: 31.

scholarly journals FISCAL FUNCTION OF CUSTOMS POLICY AS AN IMPORTANT COMPONENT OF ENSURING THE EFFICIENCY OF ITS MECHANISM FORMATION

2021 ◽  
Author(s):  
Yuliia Buhel
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Economic Activity ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Economic Interests ◽  
Stage Of Development ◽  
Definition Of ◽  
Effective Use

The article considers the essence of customs policy as a set of measures taken to ensure the most effective use of instruments of customs control and customs regulation of foreign economic activity, aimed at maintaining a positive trade balance of the country and the development of the national economy. It is noted that the state's customs policy is designed to promote the country's economic security, which will guarantee a sufficient level of socio-economic and defense existence, as well as the political independence of its economic interests in relation to possible external and internal threats and influences. In this context, the author emphasizes that the profound political, economic and social processes taking place in Ukraine today have determined serious changes in the understanding of the role and importance of the state's customs policy. It is studied that at the present stage of development of the national economy, customs policy as an integral part of public policy has a pronounced fiscal nature. Accordingly, it is emphasized that this definition of priorities is primarily caused by the problem of acute budget deficit, which is complicated by the problems of tax evasion, significant external debt and the state of social guarantees of the state. As conclusions, it is stated that the basis for the transformation of customs in Ukraine should be the transition from the customs service as an exclusively fiscal body that provides most of the tax revenues of the state budget to the controlling body, whose main purpose is to ensure compliance with Ukrainian legislation on customs. At the same time, it was emphasized that the role of control in modern conditions will be not only in a comprehensive assessment of the sphere of taxation of foreign economic activity, but also in identifying additional sources of filling the budget through effective management decisions. However, it is emphasized that the fiscal orientation of the customs service of Ukraine today is primarily due to the state of our economy. Therefore, fundamental changes in the conduct of customs affairs of Ukraine and its tasks are possible only with a corresponding change in the economic situation in the country.

scholarly journals FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE

2021 ◽  
Vol 1 (36) ◽  
pp. 140-148
Author(s):  
Т. Kosova ◽  
О. Voronkova ◽  
О. Kliuchka ◽  
Іu. Kostynets
Keyword(s):  
Conceptual Model ◽  
Local Population ◽  
The State ◽  
Financial Control ◽  
Budget Process ◽  
State Budget ◽  
Control Functions ◽  
Local Budget ◽  
Methodological Principles ◽  
Definition Of

The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identified. The quantitative assessment of budget decentralization in Ukraine was made based on the share of revenue of local budget in the revenues of Consolidated budget as well as transfers in the revenue and expenditure of the State budget of Ukraine. The scientific outcome of the study is the refinement of the definition of budget security for the state and the regions and substantiation of the conceptual model of financial control under decentralization conditions.    Unlike the existing definitions the proposed definition is grounded on the change of the ideology of the budget process participants under conditions of its democratization and decentralization as well as the risk-oriented and strategic approach. The proposed conceptual model of financial control under decentralization conditions is grounded on the unified network of the state and municipal control authorities, delegation of control functions according to the budget powers, transition from the inspection of inter-budgetary transfers to the audit of budget security under conditions of accepted socio-economic living standards of the local population, unification and standardization of the approaches to conducting audits of legality and effectiveness of the formation and using the local budgets.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Economic sovereignty and economic security of Ukraine (interrelation and mutual understanding) in the context of their doctrinal and legal support

2021 ◽  
Vol 28 (3) ◽  
pp. 209-223
Author(s):  
Vasyl Ya. Tatsii ◽  
Yevhen M. Bilousov ◽  
Daryna S. Kosinova
Keyword(s):  
Economic Security ◽  
The State ◽  
Mutual Understanding ◽  
Economic Relations ◽  
Economies In Transition ◽  
Effective System ◽  
National Model ◽  
Legal Security ◽  
Definition Of ◽  
National Systems

The purpose of this article is to address current issues of doctrinal and legal security of economic security of the state with the actualisation of issues concerning the relationship between the concepts of “economic security” and “economic sovereignty” in their relationship and mutual understanding. The authors pay attention to the analysis of existing in the national legal doctrines of individual countries scientific approaches to the definition of “economic sovereignty”, clarify its main features, analyse the scientific approaches of domestic and foreign researchers to define the concept of “economic security” and on this basis own vision of the instrumental content of these definitions. It is argued that the concept of “economic sovereignty” is primary in relation to the concept of “economic security”. The article examines the national systems (models) of economic security of the state, including, in particular, American, Japanese, Chinese, models of institutional entities (in particular, the EU), models typical of countries with economies in transition. The authors found that Ukraine is characterised by a system (model) of economic security of countries with economies in transition, which is fragmented and inconsistent in its construction, which ultimately affects the state of economic security of the state as a whole. It was found that the main goal of Ukraine at this stage of its development in the context of building a national model of economic security is to create an effective system of means to overcome or minimise existing or potential threats, especially in the context of globalisation of trade and economic relations. The paper emphasises the need to borrow positive foreign experience of legal support of relations for the creation and implementation of national systems of economic security of the state to gradually transform Ukraine into an important participant in the processes of international economic security

scholarly journals Social commissioning in the sphere of social services provision

2021 ◽  
Vol 66 ◽  
pp. 113-117
Author(s):  
M.O. Buk
Keyword(s):  
Social Services ◽  
Social Order ◽  
Social Care ◽  
Social Issues ◽  
Public Procurement ◽  
The State ◽  
The Social ◽  
The Law ◽  
Definition Of ◽  
State Regional

This article is dedicated to the analysis of the essential hallmarks of social services procurement. The attention is focused on the absence of the unity of the scientists’ thoughts as for the definition of the term “social procurement”. It has been determined that in the foreign scientific literature the scientists to denote the term “social procurement” use the notions “social contracting”, “social order” and “social commissioning”, and they use these notions with slightly different meanings. Therefore, the notion “social procurement” is defined as: 1) activity of a country; 2) form of the state support; 3) complex of measures; 4) legal mechanism. The article has grounded the expediency of the definition of social procurement in the legal relations of social care as a special legal way to influence the behavior of the parties of the social care legal relations. The publication advocates the idea that social procurement is one of the conditions for the rise of the state and private sectors partnership. The state-private partnership in the legal relations regarding the provision of social services is proposed to be defined as cooperation between Ukraine, AR of Crimea, territorial communities represented by the competent state bodies, self-government bodies (authorized bodies in the sphere of social services provision) and legal entities, but for the state and municipal enterprises and establishments, and organizations (providers of social services) regarding the provision of social services, which is carried out on the basis of an agreement and under the procedure set by the Law of Ukraine “On Social Services” and other legal acts that regulate the social care legal relations. The article substantiates the thesis that the subject of the social procurement is social services and resolution of social issues of the state/regional/local levels in the aspect of the satisfaction of the needs of people/families for social services (state/regional/local programs of social services). It has been determined that the main forms of realization of the social procurement in the social care legal relations are public procurements of social services and financing of the state/regional/local programs of social services. The public procurement of social services is carried out under the procedure set by the Law of Ukraine “On  Public Procurement” taking into account the special features determined by the Law of Ukraine “On Social Services”. The social procurement in the form of financing of the state/regional/local programs of social services is decided upon the results of the tender announced by a client according to the plan for realization of the corresponding target program.

scholarly journals Foreign trade security and its support system as a special element of economic security of the state

2020 ◽  
Vol 28 (3) ◽  
pp. 597-607
Author(s):  
Anna Yu. Pak
Keyword(s):  
Foreign Trade ◽  
Economic Security ◽  
The State ◽  
External Influence ◽  
Main Constituent ◽  
Economic Relations ◽  
International Economic Relations ◽  
Definition Of ◽  
Constituent Elements

The article offers a classification of types of economic security and separately identifies foreign trade security as the most important element of the states economic security in the context of global escalation of trade contradictions in international trade. The essential characteristics of foreign trade security, characterized by permanent external influence, are revealed. Based on the identified features and characteristics, the definition of foreign trade security is given as a state of protection of exports and(or) imports from threats caused only by external influence, but not internal, in contrast to other types of economic security. It is shown that it is impossible to achieve the state of full provision of foreign trade security of the state in the conditions of participation in international economic relations. To resolve the contradiction between the goal of maximizing the effect of foreign trade activities and the simultaneous need to ensure security, we propose the formation of a scientifically-based system for ensuring foreign trade security and identify its main constituent elements.

scholarly journals COMPONENTS OF THE BUDGET SYSTEM OF UKRAINE AS FACTORS OF FINANCIAL AND ECONOMIC SECURITY

2020 ◽  
Vol 1 (3) ◽  
pp. 29-34
Author(s):  
Oleh Holovko ◽  
Lilia Solomonova
Keyword(s):  
Public Debt ◽  
Financial Stability ◽  
Budget Deficit ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Decentralization Reform ◽  
State Pension ◽  
Practical Recommendations ◽  
Budget System

The purpose of this study is to analyze the components of the budget system of Ukraine as factors of financial and economic security to identify negative trends in the context of the implementation of decentralization reform. It is proved that the research of this direction should start with the analysis of the conceptual apparatus and structural relationships between categories. At the top level of the hierarchy there is the category of national security of Ukraine, which, according to current legislation, means the protection of state sovereignty, constitutional order and other national interests of the country from real and potential threats. The category of financial and economic security is also often used in the scientific literature. Given the above classification, in this case we are talking about the financial security of the country as a factor of economic security. Methodology. To stimulate economic development, the practice of modern budget regulation provides for the presence of a planned deficit, which is a source of local and public debt. Depending on the areas of its financing, there are domestic and foreign, local and national debts. The relationship between the above indicators determines the level of budget security of the country, which is one of the most important factors of financial stability was identified in the work. Results. It is proved that, according to the results of the analysis, practical recommendations on budget policy of Ukraine as a factor of financial and economic security should take into account the following steps: against the background of growing social burden on the budget, it is necessary to continue the redistribution of budget funds in favour of the regions, which will increase their level of financial autonomy and reduce the amount of transfer payments; pursue a strict restriction policy to prevent the growth of the state budget deficit and uncontrolled increase in debt; the problem of pension provision increases the burden on the state budget every year. It is necessary to take measures to create a cumulative system of state and non-state pension insurance. Practical implications. The practical consequences prove that in 2016 the public debt of the consolidated budget of Ukraine reached a record 81% of GDP. However, effective economic and budgetary policy allowed to reduce it in 2019 to 50.3%, which was positive. Moreover, the share of external debt was 29.2%. The high budget deficit in 2020 will lead to an increase in debt to 58.7% of GDP, which offsets the previous positive changes. It is determined that at the beginning and at the end of the study period the expenditures of the pension system of Ukraine have been equal to about 10% of GDP. At the same time, financing from own revenues has decreased from 8% to 6%, which is negative. The most critical situation became after 2013, when this indicator began to decline rapidly, increasing the burden on the state budget. Value/originality of the work is an analysis of the components of the budget system of Ukraine as factors of financial and economic security, which in contrast to the existing ones is based on the need for further implementation of decentralization reform and allows to develop practical recommendations for budget regulation.

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