scholarly journals PECULIARITIES OF THE INTERACTION OF THE FISCAL SPACE COMPONENTS OF UKRAINE

2021 ◽  
pp. 112-123
Author(s):  
Halyna VASYLEVSKA ◽  
Iryna NOVOSAD

Introduction. Modern transformations of economic processes, taking place on the basis of intensive globalization and the need for stable development of socially oriented market economy, and hence, providing economic growth in Ukraine, require a comprehensive study of the functioning of fiscal space to ensure its effective evolution. By forming an appropriate resource base, provided it is used rationally and there exist civilized legal relations, the government of the country can create and implement effective instruments of state regulation, as well as influence the relevant processes within the society as well as provide optimal conditions for its development and self-improvement. The purpose of the article is to comprehensively study and substantiate the interaction of the components of the fiscal space of the state to ensure the effectiveness of their interaction in the future. Results. The article examines the peculiarities of the interaction of components of the fiscal space of Ukraine, a detailed analysis of factors influencing the formation and functioning of the fiscal environment has been carried out and the correlative dependence between the main items of revenues and expenditures of the State Budget of Ukraine in 2007-2020 has been determined. Based on the analysis, the existence of four components of the fiscal space has been identified and substantiated: political, economic, social and financial, in the context of their interaction and improvement. Conclusions. The functioning and interdependent influence of the components of the fiscal space of the state are interconnected by a number of factors that affect social development systematically though in a different manner. The dominant concept of this process is the detailing and thorough examination of these components for their interaction and mutual influence in the overall system of functioning and further evolution. The dominant concept of this process is detailing and thorough examination of these components for their interaction and mutual influence in the overall system of functioning and further evolution. Obviously, the key factor of such interaction of any of the presented spheres (political, economic, social, financial) is nothing but resource provision, which is not always regulated by fiscal methods (customs and tax instruments, preferences or other incentives, etc.), but is nevertheless provided by a proficiently arranged system of social-state communications, with the understanding that any touch points following the “state-society” model arise in the plane of the sphere of service provision. Therefore, an important aspect in this context is the issue of restoring social trust towards public authorities: legislative, executive and judicial, as well as providing quality parity conditions for the organization of co-functioning, cooperation, communication and provision of relevant services to citizens.

2020 ◽  
Vol 76 (1) ◽  
pp. 46-52 ◽  
Author(s):  
O. V. Brusakova

It is emphasized that the aviation area is a high-tech sector of the economy of any state, the dynamic development of which requires streamlining national legislation in this area, expanding international cooperation, updating legal instruments used by public authorities in state regulation in the air transport area. In this regard, it is emphasized that the efficiency of the air transport area directly depends on the status of state regulation of aviation activities. As a result of the legislative understanding of the composition of air transport, it is concluded that air transport in this case is understood in a broad sense not only as a set of direct aircraft, but also as a holistic system, which also includes a set of objects for ensuring air transport functioning, air traffic control, etc. It is emphasized that such an interpretation of air transport is not entirely appropriate, as it significantly expands the understanding of this term. In this regard, the expediency of understanding air transport exclusively as a set of vehicles that are united only by their inherent characteristics (transportation in the airspace) is justified. And it is already expedient to single out the objects, the functioning of which has the providing (service) nature and creates conditions for the proper operation of the air transport itself. The significance of aviation and transport for Ukraine, which ensures its functioning, is revealed. It is argued that today it is important to ensure effective state support, for example, by updating the existing system of effective state preferences and incentives for planning and production of air transport. The specific features inherent in the field of air transport as an object of state regulation are formulated. It is established that the state, realizing the importance of state support for the planning and development of modern innovative high-tech air transport, takes appropriate steps in this direction; the specified steps are outlined. The peculiarities of the negative impact of the pandemiological situation in the world since the beginning of 2020 on the aviation area of Ukraine are characterized. It is concluded that the state needs to respond appropriately, i.e. to implement appropriate state regulation of the aviation area functioning during the pandemic, in particular in the implementation of air transportation in exceptional cases, the operation of airfields and airports in quarantine, aircraft parking in designated areas, standardization of issues, related to the return of passengers for canceled flights or their rebooking, providing state support to the aviation area in connection with the cessation of financial revenues from all market participants (including by allocating subsidies from the state budget, providing state aid to ensure minimal operation of airports and airfields, exemption of airlines from paying certain types of taxes for a certain period of time), etc.


Author(s):  
Myroslav Kosіak ◽  
Inna Kosіak

The purpose of the article. The article considers the Blockchain technology asan innovative tool. In particular, the essence and background of the developmentof blocks, the principles and specifics of the functioning of the system, as well asthe scheme of its work, are determined. The article presents the prospects forusingdistributed registry technologies (blockchain) in various socioeconomic spheresrelated to state administration. Provided examples and forecasts of the use ofblockchain technologies in the provision of state and municipal services forindividuals and legal entities in the following areas: formation of a unified registercontaining the history of the placement of the state, municipal order, as well asprocurement of corporations with state participation and / or control; registers ofdocuments (diplomas, certificates, lost and disavowed passports, policies for movableand immovable property insurance, health, etc.); database of court decisions andexecutive proceedings; public participation portals for citizens of Ukraine district- city – country. The fact that the blockchain technology is, first of all, theprinciples, and not the only possible way of implementing them, allows us to counton maximum openness and multivariate application in a dynamically changingchanging«digital world». Methodology. The research methodology is to use a combinationof methods: analytical, historical, comparative. The scientific novelty. The priorityof state blockchain systems introduction in stationary and distant voting, distributeddocument circulation, medical data registration, land resources registration,electronic auctions (auctions) in Ukraine was grounded. Conclusions. Already today,blockchain systems can change the role and participation of citizens in the conductof the state-management process, by raising the responsibility level, from thetransparent will expression in the elections to regulating the government serviceactivity in the society’s digitization conditions. The main advantages blockchainsystems using by public authorities that will increase the level of citizens trust todigital technologies using in general, namely: reliability and reliability of datastorage, transparency of transactions and virtually absolute protection of informationfrom distortion and unauthorized removal (relocation), are determined. In furtherscientific research it is proposed to consider the promising areas of the blockchaindigital technology usage: service activities of public authorities, legal proceedings,property rights management, implementation of migration control, verification ofgoods and services, registration of data on passing qualifying tests, patenting,intellectual property, digital identification, logistics , taxation, accounting ofbudget funds movement.


2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.


2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.


2020 ◽  
pp. 6-9
Author(s):  
Tetiana AVERIKHINA ◽  
Alina VLAIEVA

Introduction. The development of the tourism industry significantly affects the development of the country's economy as a whole. Its role is determined not only in the financial contribution, but also in stimulating other related industries that perform both ancillary and independent functions. The modern Ukrainian tourist market is undergoing many changes, so one of the current problems today is the use of effective tools for finding and systematizing the necessary information to forecast the development of the tourism industry. The purpose of the paper is to define the concept of monitoring the tourism industry as a means of improving the efficiency of state regulation of the economy, proving the importance of monitoring research, identifying problems of monitoring and ways to solve them. Results. The main purpose of tourism monitoring is to assess and forecast the state of tourism. Tourist services are localized and specialize in meeting the socio-economic needs of the population directly at the municipal level and are one of the main sources of funds coming to the state budget and ensure the reproduction of social infrastructure. In order to analyze trends in tourism and tourism in Ukraine, as well as assess the socio-economic effect of the implementation of measures of state support for domestic and inbound tourism, the central executive bodies of state regions of Ukraine, carrying out executive and administrative activities in tourism, the state of the tourism industry is being monitored. Given the large recreational and tourist potential in Ukraine, there is no full-fledged system of monitoring the market of tourist services by the state. This is due to the lack of an independent executive body in the field of tourism, endowed with certain powers, and a single system of statistical indicators of the market of tourist services. Modern statistics, both at the state and regional levels, do not give a complete picture of the state of tourism. Monitoring of tourist resources, objects of the tourist industry should give a clear picture of interaction of various branches of economy of the republic for the purposes of a complex estimation of directions of improvement and efficiency of functioning of the connected branches, exclusion of interbranch disproportions which negatively affect general development. Conclusion. To increase the growth rate of the tourism industry, the formation of a positive tourist image of the region, increase its visibility requires constant monitoring of the state and development of the tourism market. Monitoring will allow tracking the trends of the tourism market in the dynamics and promptly make changes to the developed programs and plans for the development of the tourism industry, develop recommendations for their adjustment, increase the effectiveness of tourism management.


Author(s):  
Soesi Idayanti

The Covid-19 pandemic, which impacted the health, social, and economic sectors as a non-natural disaster, led the President to make efforts to handle it with state financial policies by stipulating Perpu Number 1 of 2020. Budget misuse during the Covid-19 pandemic should be punishable by the death penalty because carried out when the state is facing a precarious situation; however, in Perpu No.1/2020, the Government grants immunity rights state budget managers. This legal immunity needs to be studied as a standard-issue regarding the state budget to overcome the Covid-19 pandemic. This study aims to examine the pandemic's impact on state finances and how Government policies are in dealing with the Covid-19 pandemic. This study used a normative juridical approach with data obtained from the literature, and the results were analyzed qualitatively. The results showed that the Covid-19 pandemic resulted in the Government changing the output of the use of the state budget aimed at dealing with the pandemic and restoring the country's economic condition due to the pandemic; the legal solution is to stipulate Perpu Number 1 of 2020, which was then approved by the DPR and became Law Number 2 2020. At the technical, operational level, the Government has also issued various policy regulations as a follow-up to Law Number 2 of 2020, which is used as an effort to deal with precarious situations as a result of the Covid-19 pandemic, such as fiscal policy stimulus, taxes, social assistance, and policies. Adjustment of regional finances. The problem that was considered urgent due to the Covid-19 pandemic led the Government to stimulate immunity in Law Number 2 of 2020. However, this immunity is given following the principle of good faith for users of state finances


Author(s):  
Mosgan Situmorang

<p>Dalam Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum dikatakan bahwa pemberi bantuan hukum adalah lembaga bantuan hukum atau organisasi kemasyarakatan yang memberi layanan bantuan hukum. Jasa hukum yang diberikan kepada penerima bantuan hukum adalah cuma-cuma, dalam ar Ɵ mereka Ɵ dak mendapat upah dari pihak yang dibantunya, namun pemerintah akan memberikan dana bantuan untuk se Ɵ ap kasus yang ditangani yang besarnya disesuaikan dengan jenis kasusnya. Dana bantuan tersebut memang Ɵ dak akan diberikan kepada semua organisasi bantuan hukum, tetapi hanya kepada organisasi bantuan hukum yang sudah memenuhi syarat sesuai dengan Undang-Undang Bantuan Hukum. Karena dana tersebut berasal dari Anggaran Pendapatan dan Belanja Negara, maka tentu saja akuntabilitas organisasi bantuan hukum yang menerima dana tersebut harus dapat dipertanggung jawaban kepada masyarakat. Tulisan ini adalah berupa kajian norma Ɵ f, dengan demikian data yang digunakan adalah data sekunder berupa bahan primer yakni peraturan perundang undangan, utamanya Undang-Undang Nomor 16 Tahun 2011 dan undang- undang lain yang terkait serta bahan sekunder berupa bahan kepustakaan dan data dari internet. Dalam peneli Ɵ an ini disimpulkan bahwa Undang- Undang Bantuan Hukum sudah dapat mengan Ɵ sipasi perlunya akuntabilitas organisasi bantuan hukum tapi masih perlu di Ɵ ngkatkan dengan cara membuat aturan-aturan yang mendukung terciptanya akuntabilitas tersebut terutama peraturan mengenai standar bantuan hukum.</p><p>In Law No. 16 Year 2011 regarding Legal Aid, stated that legal aid provider is a legal aid organiza Ɵ on or community organiza Ɵ ons that provide legal aid services. Legal services provided by the legal aid organiza Ɵ on is free in the sense that they do not get paid from those who helped. However, the government will provide fi nancial assistance for each case handled that amount is in accordance with the type of case. The grant is not given to all legal aid organiza Ɵ ons but only to a legal aid organiza Ɵ on that has been quali fi ed in accordance with the Legal Aid Act. Because these funds come from the state budget of course accountability of legal aid organiza Ɵ ons receiving funds must be able to be an answer to the public. This paper is a norma Ɵ ve review, thus the data used are secondary data from the primary material i.e laws and regula Ɵ ons, especially Law No. 16 of 2011 and other laws related and secondary materials in the form of the literature and data from the internet.This study concluded that the Legal Aid Act was able to an Ɵ cipate the need for accountability of legal aid organiza Ɵ ons but it is need to be improved by making rules that favor the crea Ɵ on of accountability mainly standard rules regarding legal aid.</p>


2017 ◽  
Vol 13 (2) ◽  
pp. 288
Author(s):  
Syaakir Sofyan

Indonesia is a state based on law and adopts welfare. Thus, the state has an obligation and responsibility to realize public welfare as stated in the fourth paragraph of Undang-Undang Dasar (UUD) Negara Republik Indonesia 1945. In achieving these objectives, the government must play an important role in various aspects of community life, especially in the economy. One form of government intervention, namely in fiscal policy by adjusting the state revenues and expenditures in the state budget. In Islamic economics, fiscal policy objective is to create economic stability, high economic growth and equitable distribution of income, coupled with the other objectives contained in the rules of Islam


2021 ◽  
pp. 125-133
Author(s):  
A. V. Yaschenko

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.


2020 ◽  
Vol 2 (1) ◽  
pp. 121-141
Author(s):  
Osama Sami AL-Nsour

The concept of citizenship is one of the pillars upon which the modern civil state was built. The concept of citizenship can be considered as the basic guarantee for both the government and individuals to clarify the relationship between them, since under this right individuals can acquire and apply their rights freely and also based on this right the state can regulate how society members perform the duties imposed on them, which will contributes to the development of the state and society .The term citizenship has been used in a wider perspective, itimplies the nationality of the State where the citizen obtains his civil, political, economic, social, cultural and religious rights and is free to exercise these rights in accordance with the Constitution of the State and the laws governing thereof and without prejudice to the interest. In return, he has an obligation to perform duties vis-à-vis the state so that the state can give him his rights that have been agreed and contracted.This paper seeks to explore firstly, the modern connotation of citizenship where it is based on the idea of rights and duties. Thus the modern ideal of citizenship is based on the relationship between the individual and the state. The Islamic civilization was spanned over fourteen centuries and there were certain laws and regulations governing the relationship between the citizens and the state, this research will try to discover the main differences between the classical concept of citizenship and the modern one, also this research will show us the results of this change in this concept . The research concludes that the new concept of citizenship is correct one and the one that can fit to our contemporary life and the past concept was appropriate for their time but the changes in the world force us to apply and to rethink again about this concept.


Sign in / Sign up

Export Citation Format

Share Document