scholarly journals IDENTIFICATION OF THREATS TO THE CUSTOMS SECURITY OF THE STATE

2019 ◽  
pp. 37-52
Author(s):  
Olga ZAMASLO ◽  
Oleg PIDKHOMNYI ◽  
Marta PETYK
Keyword(s):  
The State ◽  
Point Of View ◽  
Information Support ◽  
State Budget ◽  
Economic Relations ◽  
International Economic Cooperation ◽  
Control Procedures ◽  
Security Indicators ◽  
Customs Administration ◽  
The Impact

Introduction. The rapid revitalization of integration processes worldwide, the strengthening of international economic cooperation, the intensification of export-import operations increase the impact of the customs system on the state of the national economy. Therefore, there is an urgent need to use effective mechanisms of blocking and elimination of factors that undermine the customs of customs in order to comprehensively evaluate the effectiveness of the customs system and improve the level of customs security of the state. Purpose is assessing Ukraine’s customs security indicators and identification of sources of customs danger, clarification of the role and assessment of fiscal efficiency of customs authorities in ensuring the customs security of the state, development of recommendations on elimination of the main customs threats in the context of minimization of customs risks in the context of conflict of interests of individual participants of foreign economic relations. Results. The essence of the customs security of the state is revealed, the sources and threats to the customs security are identified. The importance of the indicators of the customs security of Ukraine through the prism of the customs load on the economy of the country and the efficiency of the activity of the customs authorities during 2009–2018 are analyzed. At the same time, it should be noted that the dependence of the state budget on 2/5 of the amount of customs payments is a separate risk from the point of view of the financial security of the state. It is established that the system of customs control, first of all, is characterized by qualitative output parameters, which for the most part are outside the direct jurisdiction of the customs authorities, but which directly affect the effectiveness of the customs administration in practice. The subjective factors influencing the efficiency of the customs administration are the level of information and technical support and the procedure for the organization of customs control procedures, time spent on customs clearance of goods, the establishment of communication relations between the customs relations, the level of qualification of employees and the knowledge and observance of all participants of the FEA and customs clearance procedures. It is confirmed that the main criteria for assessing the customs security of the state should be the completeness of payment of customs duties and the frequency of detection of cases of customs offenses. VAT reimbursement for bogus exports. The customs security of the state is closely related to the customs security of the subjects of foreign economic activity when crossing the goods across the customs border and is determined by the level of well-established interaction of all subjects of customs relations. Conclusion. Proposals for implementation of priority measures in the system of improving the customs security of Ukraine are substantiated and they include coordination of actions of all state bodies on the implementation of customs control in order to eliminate the corruption component during the passage of customs and border clearance, modernization of information support and communication between employees of the customs authorities and entities activities

scholarly journals PROBLEMS OF UNBALANCED STATE BUDGET OF UKRAINE: ANALYSIS OF OBJECTIVE AND SUBJECTIVE FACTORS OF BUDGET REVENUE AND EXPENDITURE

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Oksana Zahidna ◽  
◽  
Vasylyna Ignatyshyna ◽  
Uliana Skydan ◽  
◽  
...  
Keyword(s):  
Foreign Trade ◽  
The State ◽  
Public Expenditures ◽  
Present Stage ◽  
State Budget ◽  
Economic Relations ◽  
Successful Solution ◽  
The Social ◽  
Social And Economic Development ◽  
The Impact

A significant place in the social and economic development of each country belongs to the problems of the budget, because the budget belongs to the sphere of public life that directly affects the interests of all members of society. The budget of any country reflects the important economic, social and political problems of the state and each person in particular. At the same time, the successful solution of budget problems is possible only if a proper understanding of its essence, role and place in the system of economic relations. For any country, the state budget is the main link in the financial system. As part of this system, it combines the main financial categories: income and expenditure of the country, the tax system, public credit, public debt in their closest coexistence. The budget as a financial plan of public expenditures and sources of their coverage plays an important role in the activities of the state. It determines its capabilities and development priorities, its role and forms of implementation of the functions assigned to it. It is an effective regulator of that economy reflects the amount of financial resources required by the state, determines specific areas of use of funds, directs the financial activities of the state. The article analyzes and defines the essence of revenues and expenditures of the state budget. The state and dynamics of state budget revenues and budget expenditures are studied. A comparison of state budget revenues and expenditures was made and it was investigated that expenditures significantly exceed revenues, and therefore the state budget is in deficit. The factors of formation of revenues and expenditures of the state budget at the present stage are determined. The dynamics of GDP growth rates and state revenues are analyzed budget, as well as the impact of GDP on the state budget. The peculiarities of the influence of the foreign trade factor on the revenues and expenditures of the state budget are determined. The influence and shares of exports and imports in the state budget revenues are studied. The current problems of imbalance of the state budget and the causes of the state budget deficit are identified. Ways to balance revenues and expenditures at the present stage are proposed. The dynamics of indicators of export and import of Ukraine is analyzed. The problems of Ukraine 's foreign trade at the present stage are investigated and perspective directions of improvement of the existing state of the export – import policy of the state are determined.

scholarly journals FOREIGN ECONOMIC ACTIVITY OF UKRAINE: FISCAL CONSEQUENCES

2021 ◽  
Vol 71 (3) ◽  
Author(s):  
Liudmyla Dermanska
Keyword(s):  
International Economic ◽  
Economic Activity ◽  
Current Model ◽  
Value Added ◽  
The State ◽  
State Budget ◽  
Excise Tax ◽  
Economic Relations ◽  
International Economic Relations ◽  
The Impact

The article considers the peculiarities of Ukraine's foreign economic activity in the development of international economic relations and identifies the impact of the taxation system on the import of goods into Ukraine on the fiscal consequences for domestic priorities. In particular, it is analyzed the share of VAT on imported goods in the structure of state budget revenues for 2016-December 2020, the dynamics of excise tax on goods imported into Ukraine and depending on the object of taxation in 2019, the volume and share of import duties in the structure revenues of the State budget. Particular attention is paid to issues related to the filling of the budget, namely, attention is focused on the structure of objects from which excise tax was paid on imports. In particular, the importance of such tools for regulating foreign economic activity as import duties is revealed, but its share in the structure of customs duties is not the most significant, and VAT charges significantly exceed revenues from customs duties on imports. It is emphasized that the priority task to overcome the existing contradictions in the field of foreign trade should be the introduction of an effective and adequate to the requirements of the time model of foreign economic activity. Because, as the results of a study of the activities of domestic enterprises - subjects of foreign economic activity show, the current model is outdated and inefficient and can not ensure the development of this area. The current state of affairs requires a number of sound management decisions backed by political will and economic expediency, and most importantly, not only in the field of fiscal policy. Therefore, the study of the peculiarities of Ukraine's foreign economic activity in the development of international economic relations and determining the impact of value added tax, excise tax and duties on fiscal consequences for domestic priorities allows us to determine that for a full-fledged solution of this range of issues requires a comprehensive approach and the formation of an appropriate strategy, the fundamental basis of which should be the concept of ensuring the fiscal interests of the state.

scholarly journals INTERNATIONAL ECONOMIC COOPERATION OF UKRAINE WITH POLAND: ASSESSMENT OF THE SITUATION AND STRATEGIC DIRECTIONS

2020 ◽  
pp. 258-268
Author(s):  
I. Yarova ◽  
O. Ivanenko
Keyword(s):  
International Economic ◽  
National Security ◽  
Economic Cooperation ◽  
Comparative Assessment ◽  
The State ◽  
Economic Relations ◽  
Strategic Cooperation ◽  
International Economic Cooperation ◽  
Labor Resources ◽  
Security Indicators

The article is devoted to methodological and practical aspects of assessment and formation of strategic directions for the international economic cooperation development between Ukraine and Poland, taking into account the parameters of national security. The paper clarifies the substantive basis of international economic cooperation. The state of international economic cooperation development is analyzed according to quantitative and qualitative indicators taking into consideration such strategic directions as: export-import operations; exchange of labor resources; investment cooperation; assessment of the level of national security of Ukraine's foreign economic relations with Poland. In particular, the assessment of the state of relations on the exchange of labor resources has been carried out in relation to the migration volumes, comparative assessment of incomes and from the standpoint of contribution to the country's economy. Emphasis is placed on the need to strengthen the strategic guidelines for investment cooperation. The main problems in this area of ​​production have been outlined. The dynamics of investment cooperation has been characterized. In particular, it was established that the largest volume of direct investment in Ukraine has been observed in 2010, the positive dynamics has been manifested since 2016. Examples of strategic cooperation in the investment sphere have been given. The security indicators of export-import operations have been assessed. It was established that the positive dynamics has been observed from 2018. It was stated that there were certain risks, the main of which was the irrational structure of barter transactions.

МАРКЕТИНГОВІ АСПЕКТИ ФУНКЦІОНУВАННЯ ЛІТЕРАТУРНИХ КОНКУРСІВ ТА ПРЕМІЙ

2020 ◽  
pp. 90
Author(s):  
O. Bondar
Keyword(s):  
Publishing House ◽  
Target Audience ◽  
Point Of View ◽  
Information Support ◽  
Literary Field ◽  
Non Profit ◽  
Functional Aspects ◽  
The Media ◽  
Literary Prizes ◽  
The Impact

<p><em>In this study, I have collected and summarized the functional aspects of a literary prize, contest, and rating, which indicate their affiliation with the marketing complex of the publishing house for the first time. For this purpose, I have analyzed and summarized the common concepts of the functioning of literary prizes and contests as advertising tools for publishing activity. Because the previous studies are only focused on the fact of the impact of the prize on the promotion of editions but do not explain it, these aspects have been considered and introduced by me from the book production’s point of view. I investigated that the prizes and the contests in the literary field are effective marketing tools, which meet many publisher’s needs at the same time and can be considered a non-profit form of capital. I have reviewed the works of other authors, who accept that the economic success of the book is rising if the author is a winner of the literary prize or contest. I have found out that the book prize activates the demand for the book, and the literary contest is a tool to track the reader’s reaction to a future publication. In this way, literary prizes and contests can be considered as a way of conducting a marketing dialogue with the target audience. I have focused on the information support of literary national and international prizes and contests by the media, which attracts attention to the book and forms the reader’s interest. The literary prizes and contests are also considered as a way of exploring trends and their changes, familiarization the popular genres among the target audience and fixation the current choice of modern readers. Literary prizes and contests motivate the authors to improve their literary excellence, are the source of new authors and works, and assist in increasing sales of books. However, further research is recommended.</em></p><strong><em>Key words:</em></strong><em> book prize, book rating, literary contest, literary prize, functions of the literary prizes.</em>

PREREQUISITES FOR THE FORMATION OF A MECHANISM FOR STATE REGULATION OF SOCIAL GUARANTEES IN THE REGION

2017 ◽  
Author(s):  
Vitaly Lobas ◽  
◽  
Elena Petryaeva ◽  
Keyword(s):  
Social Protection ◽  
Well Being ◽  
State Regulation ◽  
The State ◽  
Point Of View ◽  
Periodic Review ◽  
Cost Of Living ◽  
Economic Relations ◽  
State Management ◽  
The Cost

The article deals with modern mechanisms for managing social protection of the population by the state and the private sector. From the point of view of forms of state regulation of the sphere of social protection, system indicators usually include the state and dynamics of growth in the standard of living of the population, material goods, services and social guarantees for the poorly provided segments of the population. The main indicator among the above is the state of the consumer market, as one of the main factors in the development of the state. Priority areas of public administration with the use of various forms of social security have been identified. It should be emphasized that, despite the legislative conflicts that exist today in Ukraine, mandatory indexation of the cost of living is established, which is associated with inflation. Various scientists note that although the definition of the cost of living index has a well-established methodology, there are quite a lot of regional features in the structure of consumption. All this is due to restrictions that are included in the consumer basket of goods and different levels of socio-economic development of regions. The analysis of the establishment and periodic review of the minimum consumer budgets of the subsistence minimum and wages of the working population and the need to form state insurance funds for unforeseen circumstances is carried out. Considering in this context the levers of state management of social guarantees of the population, we drew attention to the crisis periods that are associated with the market transformation of the regional economy. In these conditions, there is a need to develop and implement new mechanisms and clusters in the system of socio-economic relations. The components of the mechanisms ofstate regulation ofsocial guarantees of the population are proposed. The deepening of market relations in the process of reforming the system of social protection of the population should be aimed at social well-being.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

DAMPAK VOLATILITAS HARGA MINYAK DI INDONESIA TERHADAP PENYESUAIAN KESEIMBANGAN FISKAL

2015 ◽  
Vol 15 (2) ◽  
pp. 37-52
Author(s):  
Mahpud Sujai
Keyword(s):  
Linear Trend ◽  
The State ◽  
Oil Price ◽  
Output Gap ◽  
State Budget ◽  
Price Changes ◽  
Potential Output ◽  
Budget Cycle ◽  
Actual Output ◽  
The Impact

This paper is intended to analyze the effect of oil price changes on potential output and actual output in the state budget cycle and identifies the output gap which is the difference between potential output and actual output. The research methodology uses a quantitative approach to analyze problems that occur related to the impact of oil price changes to the state budget cycle. Data analysis was carried out through the approach cyclically adjusted fiscal balance with a simplified approach. This research identified that the potential output is likely to continue increasing in line with Indonesia's oil price trends which is continue to rise following the world oil price movements. In calculating the output gap using a linear trend and HP filter, the result is fuctuating depend on the percentage changes in both potential output and actual output. This paper concludes that Indonesian oil price (ICP) has a significant impact on changes in the state budget cycle. If oil prices rise, the output gap between potential output and actual output is greater, and vice versa. This will make the budget vulnerable to shock that occurs as an external infuence.

ISSUES OF THE RELATIONSHIP BETWEEN THE STATE BUDGET AND ECONOMIC GROWTH IN UZBEKISTAN

2021 ◽  
Vol 4 (7) ◽  
pp. 4-19
Author(s):  
Akmal Baltayevich Allakuliev ◽  
Keyword(s):  
Economic Growth ◽  
The State ◽  
Rate Of Return ◽  
State Budget ◽  
Macroeconomic Shocks ◽  
Dynamic Correlations ◽  
Short And Long Term ◽  
The Impact ◽  
The Relationship

The article examines the interaction of the country's GDP with the state budget in the short and long term, the impact of the macro-fiscal mechanism on the country's economic growth on the example of Uzbekistan.The aim of the study is to identify dynamic correlations between the country's state budget expenditures and the economic growth of the macro-fiscal mechanism in the short and long term, as well as to analyze the approximation or rate of return of GDP and the state budget to equilibrium during various macroeconomic shocks. and hesitation.The scientific novelties of the research are:

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

2021 ◽  
Vol 7 (1) ◽  
pp. 188-204
Author(s):  
Yulia G. TYURINA ◽  
Kristina A. BANNOVA
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Point Of View ◽  
Theoretical Point ◽  
Personal Income Tax ◽  
State Budget ◽  
Theoretical Understanding ◽  
Direct Taxation ◽  
Wide Range

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

scholarly journals RUSSIAN ECONOMY: WHAT IS NOT ENOUGH FOR THE DEVELOPMENT OF INDUSTRIES AND ENTERPRISES

2021 ◽  
pp. 125-133
Author(s):  
A. V. Yaschenko
Keyword(s):  
Theory Of The Firm ◽  
The State ◽  
Point Of View ◽  
Theory And Practice ◽  
High Tech ◽  
State Budget ◽  
Investment Activity ◽  
Russian Economy ◽  
The Government ◽  
Main Thing

The article attempts to assess the results of the development of the Russian economy from the moment of privatization to the present. The urgency of the problem lies in the fact that, despite significant resources, including human capital, the economy is stagnating, there are no structural reforms, and high-tech companies do not appear. The main thing is not creating conditions for business development on the principles of self-organization: entrepreneurship, initiative, personal competence and investment. Reforming the socio-economic system of the USSR has no historical analogue, and is perceived as a unique practice of testing some theoretical positions and hypotheses that guided researchers and entrepreneurs in the framework of a market economy, for example, the theory of market equilibrium, theory of the firm, theory of preferences, and others. Russia has demonstrated a kind of phenomenon, both from the point of view of theory and practice of market transformations, when it is not entrepreneurship, not the investment activity of business and the population, but the narrowly selfish interests of persons affiliated with the government, began to determine market processes, such an economy was called the «economy of individuals», And in the case of a direct focus on the state budget,» the economy of the distribution». The transformations could be based on the market experience of a large number of countries, both developed and developing (China), this has not been done. Time was lost on the creation of new jobs; in the industrial orientation of the state, there were no priorities for the development of important industries for national competitiveness. As a result, the economic growth was lost.

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