scholarly journals INFORMATION SUPPORT OF UKRAINIAN CUSTOMS AFFAIRS IN THE CONTEXT OF DIGITAL SOCIETY DEVELOPMENT STRATEGY

2021 ◽  
pp. 210-225
Author(s):  
Olena SYDOROVYCH ◽  
Sviatoslav HERCHAKIVSKY
Keyword(s):  
Development Strategy ◽  
Developed Countries ◽  
Legal Framework ◽  
The State ◽  
Economic Effects ◽  
International Standards ◽  
Information Support ◽  
Avant Garde ◽  
Analysis And Synthesis ◽  
The Impact

Introduction. In the current conditions of global transformations, the impact of pandemic challenges and threats, the level of digitalization of public administration in general and the level of information support of fiscal authorities in particular play a key role. The use of effective technologies of informatization of the customs authorities of the state creates favorable conditions for the movement of goods across the state border by simplifying, accelerating and improving the procedures of customs clearance and customs control. Today there is an urgent need to unify the national legal framework in the field of customs to international standards, improve the technological, institutional and infrastructural direction of reforming the customs authorities of the state and to intensifyty the processes of digitalization in Ukrainian customs policy. The purpose of the article is to study the specifics of the activities and tasks of reforming the information support in the state customs authorities, to outline priorities and obstacles to improving the efficiency of customs institutions in Ukraine and in the economic avant-garde countries on the context of digital strategy of society. Methods. In studying the features of information support of customs in Ukraine and the level of informatization of customs authorities in particular, a set of general scientific and special research methods was used, covering: analysis and synthesis, generalization and statistical. Results. As a result of the study of information support of the customs of Ukraine, the basis of its implementation is systematized, the transformational features of information support of the customs authorities of the state are analyzed. The experience of informatization of the customs space of economically developed countries in the conditions of digitalization of the economy is analyzed. Modern information systems of the customs authorities of Ukraine and the peculiarities of their functioning are outlined. The advantages and obstacles of accession of the customs authorities of the state to the Convention on the procedure of joint transit are detailed. The problematic aspects that prevent the increase of efficiency of information support in the LCA of Ukraine are determined. Prospects. Further research is planned to focus on assessing the level of efficiency of the customs information system in Ukraine and developed countries, analysis of security, fiscal and economic effects of digital transformations of customs procedures, areas of implementation of best practices of informatization of customs institutions.

To the Concept of Asylum. Right or Duty of the State?

2020 ◽  
Vol 17 (4) ◽  
pp. 65-74
Author(s):  
Olga O. Semyonova
Keyword(s):  
Human Rights ◽  
Legal Framework ◽  
The State ◽  
International Standards ◽  
Human Right ◽  
Analysis And Synthesis ◽  
The Status ◽  
Protection Of Human Rights ◽  
Definition Of ◽  
The Right

Introduction. The article is devoted to the concept and legal characteristics of asylum. The relevance of the topic is due to the eclectic character of the research available in the literature on this issue. Purpose. Definition of the concept of asylum, as well as research on whether asylum is a right or an obligation of the state. Methodology. The study of problems was carried out on the basis of scientific analysis and synthesis, formal-logical, system, comparative-legal methods, the method of interpretation of law, etc. The theoretical basis of the research is the scientific works of domestic and foreign legal scientists, practicing lawyers in the field of general theory of state and law, public international law, constitutional law of Russia and Germany. Results. Asylum should be considered in three aspects: as a legal institution, as a form of protection of human rights, and as a legal position. Asylum as a form of protection is the temporary territorial protection of fundamental human rights granted by the state to a refugee (as defined in the 1951 Convention relating to the status of refugees), whose main characteristics are security, dignity, fundamental human rights and freedoms, family unity and confidentiality. The human right to asylum as temporary protection is a fundamental human right. The provision of permanent protection and integration in the state of asylum is the sovereign right of states. Conclusion. For the effective functioning of the asylum system in Russia and to avoid conflicts in law enforcement practice, it is necessary to consolidate the concept of asylum at the legislative level. When improving the legal framework for granting asylum in Russia, it is necessary to take into account the following characteristics of the right to asylum in accordance with international standards and to provide legal guarantees for granting asylum on a temporary basis.

scholarly journals CINOLOGICAL SUPPORT IN THE UKRAINIAN CUSTOMS

2020 ◽  
pp. 66-77
Author(s):  
Olena SYDOROVYCH ◽  
Inna GUTSUL ◽  
Victor KRIVITSKY
Keyword(s):  
Developed Countries ◽  
The State ◽  
Economic Effects ◽  
Economic Competition ◽  
Economic Interests ◽  
Psychotropic Substances ◽  
Dog Training ◽  
Analysis And Synthesis ◽  
The Government ◽  
Global World

Introduction. The development of the Ukrainian economy in the global world is characterized by the speeding up of integration processes, the activation of international cooperation and the intensification of economic competition. The functioning of the state in a competitive environment requires the government to implement the system of measures. They will neutralize external and internal threats, counteract their possible consequences, stimulate the search for new means and increase the effectiveness of existing ones to ensure the security of Ukraine, protect the needs, values and economic interests of the population, regions and the whole country. Purpose of the research is to study the specificity of the activities and analyze the tasks of reforming the customs of Ukraine in modern conditions. It is important to track the effectiveness of their activities in protecting customs interests, counteraction of smuggling and illegal movements of goods across the states customs border. The priority of the cynological direction development of the customs authorities are analyzed, the problems and ways to solve are identified. Methods. A set of general scientific and special research methods are used during the investigation of the features of functioning and directions of reformation in the customs of Ukraine in general and the effectiveness of attracting cynological teams in particular. They include analysis and synthesis, generalization, statistical, graphic, tabular ones. Results. As a result of the study of the cynological priorities on the activities of the customs institutions in Ukraine, procedure for organizing and conducting special training for the dog inspectors are established in order to identify smuggling of narcotic drugs, psychotropic substances, their analogues, weapons, ammunition, tobacco products, banknotes and etc. It was offer the keeping records and monitoring the recruitment of dog training teams, collecting and analyzing information about the effectiveness of their activities. In the research there are suggestions for improving the cynological direction in the State Customs Service of Ukraine are indicated. Prospects. It is necessary to focus on assessing the effectiveness of the dog support system in Ukraine and developed countries in further scientific studies. In the subsequent study we will analyze the safety, fiscal and economic effects of attracting dog training teams during the customs control, and implementing the dog training methodology in the EU countries into the practical activities of the customs authorities of Ukraine.

scholarly journals WAYS AND FACTORS THAT ENSURE THE TRANSITION OF THE ECONOMY OF THE MACRO-REGION TO A NEW TECHNOLOGICAL STRUCTURE

2018 ◽  
Vol 9 (2) ◽  
pp. 200-212
Author(s):  
G. H. Batov
Keyword(s):  
Development Strategy ◽  
Educational Level ◽  
Technological Development ◽  
The State ◽  
High Educational Level ◽  
Scientific Methods ◽  
Social Sphere ◽  
Technological Structure ◽  
Analysis And Synthesis ◽  
Advanced Development

Purpose:the purpose of the article is to study the state of technological structures of the subjects of the macroregion, to determine the factors influencing its formation and development, to justify the ways of modernization of technological development.Methods:the methodological base of the research is based on the use of a systematic approach and General scientific methods: scientific abstraction, analysis and synthesis, generalization, system-structural analysis.Results:the analysis of the state of technological structures of the studied macroregion is carried out, the dominant structures are identified, the factors, among which are investments, commissioning of fixed assets and the level of education, which influence the formation and development of the technological structure, are considered. The direct correlation of the increasing level of technological structure with the increase of the educational level of the employed in the economy is revealed. The possible ways of technological development modernization for the macroregion are determined on the basis of the selection of the catching-up and advanced development strategy.Conclusions and Relevance:the main result of the research is the conclusion that the knowledge of the state of the technological structure of the region will allow to outline the strategy of its development, that the high educational level of the employed in the economy and social sphere will allow the region to move more rapidly to a higher technological structure. The implementation of the catch-up and advanced development strategy is designed to implement technological innovations that should lead to increased productivity, renewal of fixed capital and competitiveness, which will change the structure of the economy, to determine the most important areas of its modernization.

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

The impact of information and communication technologies on the economic efficiency of agricultural production

2021 ◽  
pp. 30-32
Author(s):  
E.G. Abdulla-Zade ◽  
◽  
R.E. Shertsel ◽  
A.I. Ivanus ◽  
◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Agricultural Production ◽  
Crop Production ◽  
Communication Technologies ◽  
The State ◽  
Information Support ◽  
New Production ◽  
Information And Communication ◽  
Production Relations ◽  
The Impact

Questions and problems related to new production relations arising from the use of information and communication technologies in the technological processes of agricultural production (point farming, differentiation of information support through the reception, processing, presentation of information about the state of the soil, animals, the environment, etc.) between the object and the subject of management are investigated and analyzed. The system of collecting and wireless transmission of data on the state of the soil by means of mobile and stationary sensors with the subsequent analysis of information for making optimal management decisions in crop production is considered.

Risk disclosure and risk governance characteristics: evidence from a developing economy

2020 ◽  
Vol 28 (4) ◽  
pp. 577-605 ◽  
Author(s):  
Shamsun Nahar ◽  
Mohammad Istiaq Azim ◽  
Md Moazzem Hossain
Keyword(s):  
Risk Management ◽  
Developed Countries ◽  
Business Environment ◽  
International Standards ◽  
Risk Governance ◽  
Developing Economy ◽  
Risk Disclosure ◽  
Content Type ◽  
Governance Practices ◽  
The Impact

Purpose The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is conducted in a setting where banks are not mandated to follow international standards for their risk disclosures. Design/methodology/approach Using 300 bank-year observations comprising hand-collected private commercial bank data, the study uses regression analysis to investigate the influence of risk governance characteristics on risk disclosure. Findings This paper reports a positive relationship between risk disclosure and banks’ governance characteristics, such as the presence of various risk committees and a risk management unit. Practical implications Because studies are lacking on risk disclosure and risk governance conducted in developing countries, it is expected that this research will make a significant contribution to the literature and provide a foundation for further research in this field. Social implications This study complements the corporate governance literature, more specifically the risk governance literature, by incorporating agency theory, institutional theory and proprietary cost theory to provide robust evidence of the impact of risk governance practices in the context of a developing economy. Originality/value Previous studies on risk disclosure and governance determinants primarily involve developed countries. This paper’s contribution is to examine risk disclosure and risk governance characteristics in a developing country in which reporting according to international standards is effectively voluntary.

scholarly journals HIGHER EDUCATION AS A DRIVER OF THE DIGITAL ECONOMY DEVELOPMENT

2021 ◽  
Vol 6 (1) ◽  
pp. 83-91
Author(s):  
Nataliia Kholiavko ◽  
Antonina Djakona
Keyword(s):  
Higher Education ◽  
Digital Economy ◽  
State Regulation ◽  
The State ◽  
Information Support ◽  
Real Economy ◽  
The Real ◽  
Development Processes ◽  
The Impact ◽  
Educational Component

The purpose of the current study is to analyze the impact of higher education and universities on the dynamics of the digital economy. The authors hypothesized to distinguish three components (educational, research, innovation) in the digital economy development. Within this article, the results of using index and cluster analysis methods to determine the impact of the educational component on the processes of digital economy development in Ukraine at the macroeconomic and meso-economic levels are presented. The special attention is put on the educational component because the higher educational institutions concentrate intellectual capital of the country, as well as prepare future specialists for the needs of digital economy. Moreover the universities’ scientists make an impact on digital economy development by conducting research and transferring their results technological innovations, information and communicational technologies, etc.) into the real economy. During the research, main problems of digital economy development, determined by the poor quality of educational services, insufficient commercialization of university research results in the real economy, are identified. The authors conclude that solving the identified problems requires synchronization of interests and establishing a long-term partnership between universities, business, the state and the public. Importance of optimizing the state regulatory influence on economic entities in the context of digitalization of the national economy is emphasized. In particular, it is proposed to group the set of measures of state regulation into three vectors, namely: neutral-encouraging (support of positive dynamics of intensive development), incentive-providing (resource and information support of development processes) and initiative-mentoring (motivation and coordination of development processes).

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 The Impact of International Social Security Standards on Formalization of Social Risks in National Legislation

2017 ◽  
pp. 97-105
Keyword(s):  
Social Security ◽  
The State ◽  
Point Of View ◽  
International Standards ◽  
The Self ◽  
International Treaties ◽  
National Legislation ◽  
Social Risks ◽  
Security Standards ◽  
The Impact

The article deals with the international standards of social security from the position of stipulation of social risks in them. On the basis of the state self-limitation theory, the author concludes that there exists a process of self-limitation in the field of social security. By ratification of international treaties establishing standards in the field of social security, a state limits itself. Thereby the state makes a commitment to support its citizens in prevention, overcoming, and compensation of social risks. It demands from the state to formalize the social risks in the national legislation. It is proved that formalization of social risks in national legislation is an inner aspect of the self-limitation process in the field of social security. Some social risks might be also stipulated in international documents, in particular, in the UN and the International Labour Organization instruments. Both internal and external aspects of the self-limitation process in the field of social security are in close interrelation. At the same time, implementation of certain international standards entails significant financial and organizational budget expenditures, therefore such standards can be implemented in part. From the author’s point of view, it is the internal aspect of self-limitation that serves as a guarantee from arbitrariness of a legislator in formalization of social risks.

scholarly journals Financial Literacy Among German Students at Secondary Schools: Some Empirical Evidence from the State of Hesse

2019 ◽  
Vol 65 (4) ◽  
pp. 299-326
Author(s):  
Volker Brühl
Keyword(s):  
Secondary Schools ◽  
Empirical Evidence ◽  
Test Performance ◽  
Financial Literacy ◽  
Financial Education ◽  
The State ◽  
International Standards ◽  
Basic Knowledge ◽  
German School ◽  
The Impact

Abstract Since the financial crisis financial literacy has attracted growing interest among researchers and policy makers, as there is international empirical evidence that financial literacy is poor among both adults and students. In Germany we have almost no empirical evidence on financial literacy, especially in the case of students attending secondary schools, as financial education has not featured on German school curricula to date. Besides, Germany has not yet participated in the optional financial literacy module of PISA, which was offered for the first time in 2012. However, a lack of private pension provisioning, in spite of demographic change, and low stock ownership among German households indicate a deficit in financial knowledge and skills in this country as well. In this paper we investigate financial literacy among students aged 14 to 16 attending a secondary school in the state of Hesse. The foundation is a test designed according to international standards. The statistical analysis of the test reveals substantial deficits in key areas of financial literacy. Particular deficits could be identified in the fields of basic knowledge of financial matters and, to an even greater degree, in more advanced concepts such as risk diversification. Applying interest calculations to financial matters turned out to be problematic for many students. Furthermore, the paper analyses the impact of gender and type of school on the overall test score as well as test performance in specific tasks. The findings suggest that financial matters should be covered in some form at secondary schools. In light of the potentially far-reaching consequences of financial illiteracy for financial wellbeing, German participation in future PISA financial literacy tests seems highly advisable to gain a deeper understanding of the preliminary findings presented in this paper.

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