scholarly journals PROBLEMS OF IMPROVING ECOLOGICAL TAXATION IN UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

2021 ◽  
pp. 54-64
Author(s):  
Svitlana SUCHEK
Keyword(s):  
European Integration ◽  
Negative Impact ◽  
The State ◽  
Environmental Taxation ◽  
The European Union ◽  
State Budget ◽  
Existing Problems ◽  
Doing Business ◽  
Current State ◽  
Taxation System

Introduction. Carrying out economic activity by individuals and legal entities in some cases provided by the production process is accompanied by systematic damage to the environment. The system of “paid pollution” should create conditions for the polluter when he seeks to reduce or completely abandon the negative impact on the environment, and for the state it should be a source of accumulation of funds that will be further aimed at restoring the environment and forming appropriate conditions for the transition to a “green” way of doing business. In this context, an important task is to analyze the current state of the environmental taxation system in Ukraine and develop recommendations for its improvement. The purpose of the article is to identify the problems of collecting environmental tax in Ukraine, using of funds accumulated through environmental taxation and justify the ways to solve existing problems in the context of European integration. Methods. The study used a number of general and special research methods, in particular: analysis, synthesis, generalization and statistical. Results. As a result of the study of the state of environmental taxation in Ukraine, the data on “green” revenues and expenditures of the State Budget of Ukraine are systematized, the structure and dynamics of revenues from various types of environmental payments are analyzed. The experience of ecological taxation in the countries of the European Union is analyzed. The problematic aspects of “green” public finances are outlined and ways to solve them are suggested. Perspectives. Further research should focus on assessing the relationship between environmental and economic policy of the state and economic development in general, to analyze the real and potential risks to business and the population, subject to the implementation of the government’s European integration commitments.

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals The current state of investment and financial cooperation between Ukraine and the European Union

2020 ◽  
pp. 183-191
Author(s):  
Tetiana Rybakova
Keyword(s):  
European Union ◽  
European Integration ◽  
Financial Support ◽  
The State ◽  
Investment Climate ◽  
The European Union ◽  
Financial Cooperation ◽  
Eu Countries ◽  
Current State ◽  
The Eu

Relevance of research topic. Nowadays the Ukraine's relations with the European Union are extremely important. European integration for Ukraine is a strategic choice for the future, and it makes a great influence on the place and role of the state in the new system of international relations, including economic, monetary and financial ones. Formulation of the problem. Ukraine's reform agenda is comprehensive and requires significant financial resources that cannot be raised solely from domestic sources. This determines the importance of attracting foreign funds, including those from the EU as a strategic partner of Ukraine, as well as the creation of a favourable investment climate and therefore the intensification of foreign investment. Analysis of recent research and publications. In the background of Ukraine's European integration intentions, a significant number of scientists study the problems and prospects of investment and financial cooperation between Ukraine and the EU. This cooperation is the subject of constant monitoring by European government agencies and central executive bodies of Ukraine as well. Selection of unexplored parts of the general problem. In the conditions of unstable global political and economic environment, new challenges in the region and the extreme dynamism of investment and financial processes, it is necessary to conduct the research reflecting the current state of investment and financial cooperation between Ukraine and the EU. Setting the task, the purpose of the study. Highlighting the state of investment and financial cooperation between Ukraine and the EU at the current stage of Ukraine's European integration. Method or methodology for conducting research. System and structural approach, method of logical analysis, statistical method, method of graphic analysis, method of comparison, method of structuring. Presentation of the main material (results of work). The paper describes the political background for investment and financial cooperation between Ukraine and the EU. The analysis of foreign direct investments in Ukraine by countries of origin and by areas of attraction is carried out; the dynamics of direct investments from EU countries in Ukraine's economy for 2010-2019 is described. The current state of application of the valid instruments of investment and financial support given to Ukraine by the EU is analyzed. The areas of priority attention in the process of implementing reforms in terms of attracting the investment from the EU are identified. The field of application of results. Research of Ukraine’s European integration problems, educational process (in the preparation of the relevant sections of textbooks and tutorials for courses “International Economics”, “Global Economics”, “Finance”). Conclusions according to the article. The EU sustainable financial support covers many sectors of the economy and public life in Ukraine, including agriculture, infrastructure, transport and energy, small and medium-sized enterprises, as well as democratic reforms, overcoming the effects of the COVID-19 pandemic, research and innovation, the environment, support for military conflict victims, etc. The EU supports Ukraine through various instruments, including macro-financial assistance, the European Financial Institutions (EBRD and the EIB), bilateral support from EU member states, the EU External Investment Plan, the European Neighbourhood Instrument, and the Instrument contributing to Stability and Peace. The volumes of EU foreign direct investment in Ukraine still remain low, and their structure by country of origin is not optimal. It is important for Ukraine to attract investments from the most developed EU countries, which is possible only if an attractive investment climate is formed, and the rule of law and the fight against the corruption are ensured.

LEGAL REGULATION OF THE GRAIN MARKET IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

2017 ◽  
Author(s):  
Mykhailo Pokalchuk ◽  
◽  
Mykhailo Mitko ◽  
Radion Strizhak ◽  
◽  
...  
Keyword(s):  
State Level ◽  
Legal Regulation ◽  
The State ◽  
Economic Activities ◽  
State Budget ◽  
Current State ◽  
Grain Market ◽  
Specialized Institutions ◽  
International Conventions ◽  
Taxation System

The article describes the various levels of legal regulation of the grain market in Ukraine and abroad, that is, grain export to other countries. We are talking specifically about legal acts of various legal force: from subordinate normative legal acts to international conventions. This research also reveals the issues of the current state of the grain market in Ukraine from growing grain to selling it both domestically and abroad. The process of production and sale of grain covers a large number of entities that conduct their activities: subjects of growing, storage of grain, various government authorities and specialized institutions that contribute to the development of such a market and provide minimum guarantees from the state for the relevant entities to carry out their economic activities. The state, realizing the importance of this institution, which contributes to an increase in the State budget of Ukraine, establishes the appropriate standards that govern the procedure for growing grain, its storage and sale. As you can see, the processes are complex, respectively, and the legal regulation of such processes covers a large number of regulatory legal acts. That is, the state controls this issue and sets the rules of the game. Realizing the importance of such processes, one cannot but pay attention to the state support of the grain market. Thus, the relevant specialized institutions can provide financial support to grain producers on a refundable or non-refundable basis, at the level of the law, a simplified taxation system and preferential customs tariffs have been established. That is, at the state level, certain steps are being taken that contribute to the development of the grain market in Ukraine. The work also analyzes the international legal acts to which Ukraine is a party, their impact on state policy and on the grain market itself, as well as the prospects for the development of such a market.

The Development of Slovenia in the European Union: Social Aspects

2017 ◽  
pp. 102-108
Author(s):  
Iryna Butyrska
Keyword(s):  
Negative Impact ◽  
The State ◽  
Political Regime ◽  
The European Union ◽  
National Unity ◽  
Social Sphere ◽  
Regime Stability ◽  
Number Of Factors ◽  
The Common ◽  
The Eu

The author proves that the successful stability of independent Slovenia contributed to a number of factors, existing since its being incorporated in the SFRY. The factor, uniting the state has become the common goal – the aspiration to join the EU. The process of the European integration contributed to the modernization of a number of spheres, in particular social, cultural and economic ones. The global financial and economic crisis has revealed the turmoil in the economy of the state and its leadership was forced to gradually reduce a significant part of social privileges for the population. This caused the tension in the society and reduced the level of the national unity, having a negative impact on people’s wellbeing. However, since 2014, the Prime Minister M. Cherar has been trying to restore people’s trust in the state. The situation is getting better; indicators of trust in government are increasing, which also points to state capacity and political regime stability in Slovenia. Keywords: Slovenia, state stability, social sphere, government

scholarly journals Assessing the Level of Renewable Energy Development in the European Union Member States. A 10-Year Perspective

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3765
Author(s):  
Jarosław Brodny ◽  
Magdalena Tutak ◽  
Peter Bindzár
Keyword(s):  
European Union ◽  
Economic Development ◽  
Renewable Energy ◽  
Energy Development ◽  
The State ◽  
The European Union ◽  
Member States ◽  
Current State ◽  
Renewable Energy Development ◽  
European Union Countries

The global economic development is, to a great extent, dependent on access to large amounts of cheap energy sources. The growing social awareness of ecology and the enormous damage to the Earth’s ecosystem due to the production of energy from conventional sources have forced fundamental changes in the energy sector. Renewable energy is considered to be an opportunity for such changes. The current state of the art allows such changes to be made without restricting economic development. Therefore, activities related to the energy transition are being taken all over the world. The European Union has definitely managed to achieve the most tangible effects in this regard. This article presents the findings of the research aimed at presenting the current state of renewable energy in the European Union and analyzing the changes reported in this sector in the last decade. The research was carried out using a selected set of 11 indicators characterizing renewable energy in individual countries. These indicators were selected on the basis of literature review and own studies of the state of renewable energy and its development prospects. Based on these indicators, changes in the energy structure of individual European Union countries between 2008–2018 were determined. The study is divided into two main stages. The principal components analysis (PCA) was used for the first analysis. In turn, the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) was adopted to assess the level of renewable energy development in the European Union countries. Both these methods and the extended statistical analysis were applied to determine the state of renewable energy development in the European Union countries in the studied period and to divide the Member States into classes with different levels of development. The results of the study showed that the EU countries are characterized by significant differences in the development of RES during the period in question. The unquestionable leaders in this respect are Sweden, Austria, Finland, and Latvia. Based on the findings, it is possible to evaluate the effects of activities related to renewable energy development and to prepare assumptions for future activities. Additionally, both the research and its findings broaden the knowledge of the directions of renewable energy development in individual European Union countries. This is particularly important in the context of changes related to the need to reduce harmful substance emissions and the implementation of the European Green Deal idea.

DIRECTIONS OF TRANSFORMATION OF STATE POLICY IN THE CONTEXT OF THE NEED FOR SECTORAL INTEGRATION OF UKRAINE IN THE BRANCHES AND SPHERES OF THE EUROPEAN UNION

2021 ◽  
Author(s):  
Maistro S. ◽  
Kropyvnytskyi V. ◽  
Krykhtina Yu. ◽  
Treskov A.
Keyword(s):  
European Union ◽  
European Integration ◽  
State Policy ◽  
The State ◽  
The European Union ◽  
Association Agreement

The article describes the peculiarities of the formation and implementation of state policy for the development of various branches and spheres in the context of European integration of Ukraine. The degree of effectiveness of the Association Agreement between Ukraine and the European Union in various branches and spheres has been determined. The problematic aspects and contradictions of the state policy of development of various branches and spheres in the context of the implementation of the Association Agreement are highlighted. The ways of transformation of the state policy of development of various branches and spheres in the conditions of European integration of Ukraine are determined.

scholarly journals Opodatkowanie gospodarstw rolnych w Polsce podatkiem dochodowym od osób fizycznych

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Mikołaj Mielczarek
Keyword(s):  
Income Tax ◽  
Municipal Government ◽  
Empirical Studies ◽  
The State ◽  
Farm Income ◽  
Tax Rates ◽  
The European Union ◽  
State Budget ◽  
Literature Research ◽  
Scientific Value

Aim: The paper deals with the subject of the shift in Poland's form of agricultural taxation from agricultural tax to personal income tax. The author decided to explore this topic since the taxation of agriculture is an important issue from the standpoint of economic practice. In addition, a similar solution exists virtually in all the European Union countries. The research objective of this paper is an attempt to assess the fiscal consequences for the state arising from the change of the agricultural taxation form.Design/Research methods: The paper employs literature research and examines legal acts, as well as conducts empirical simulation. The literature research and that concerned with legislation were aimed at presenting the forms of agricultural taxation in the EU countries and the approaches to taxing agricultural incomes. The empirical simulation of fiscal effects of agricultural taxation in Poland has been carried out in three scenarios: general (using different sample rates), comparing with agricultural tax, and revenues distribution across the state budget and territorial self-government units.Conclusion/findings: The empirical studies conducted for the years 2010-2014 have shown that replacing agricultural tax with income tax would be a good solution for farmers, provided that low tax rates were to be applied. At higher rates, this solution would be unfavorable. At the same time, the replacement of agricultural tax with income tax would benefit the state and regional governments and counties, as their budgets would gain additional tax revenues. On the other hand, the municipal government would benefit with the application of tax rates higher than 10%.Originality/value of the paper: In the context of the existing research, the scientific value of the paper consists in the comparison of the amount of agricultural tax receipts with those from the farm income taxation.

scholarly journals Integration of Republica Moldova to the EU: Real Conditions and Perspectives (the 1990ʼs of the 20th – early of the 21st century)

2018 ◽  
pp. 287-295
Author(s):  
Halyna Melnychuk
Keyword(s):  
European Union ◽  
European Integration ◽  
Political Development ◽  
Cultural Integration ◽  
The European Union ◽  
Association Agreement ◽  
Republic Of Moldova ◽  
Existing Problems ◽  
The Republic ◽  
The Eu

This article presents important steps and achievements accomplished by the Republic of Moldova towards integration, by analysing its collaboration with the European Union.  The development of relations with the EU is the priority goal that Moldova strives for, which means not only economic, but also political and cultural integration.  The first steps of the Republic of Moldova towards the EU were encouraging.  After years of isolation, this process was difficult and required a lot of efforts.  This is due to many reasons, the most important of which are Russia's political and economic pressure, theunresolved issue in Transnistria, the ideological and geopolitical schisms of the population, some of which see their future with Russia, and the other part with Europe.  Despite the existing problems, cooperation with the EU has yielded tangible results: the EU-Moldova Association Agreement has been signed, the visa regime has been abolished and financial support for the socioeconomic and public sectors is provided.  Moldova, for its part, is making great efforts to form a single political, economic and cultural educational space with the EU, which supports its efforts in the process of European integration.  Its speed and success largely depend on the country itself, its economic and political development.  A strong statepolicymaking aimed at strengthening reforms and stimulating the transition to a market economy in accordance with the international principles is inherent in the future development of Moldova. Keywords: Republic of Moldova, European Union,European Integration, foreign policy, Transniestrian conflict

The EU’s Stealthy Hegemony and Ambiguous Neighbors

2021 ◽  
Vol 120 (824) ◽  
pp. 112-117
Author(s):  
Alexander Clarkson
Keyword(s):  
European Union ◽  
Northern Ireland ◽  
European Integration ◽  
The State ◽  
Political Control ◽  
The Political ◽  
The European Union ◽  
The Impact ◽  
The Eu

European integration based on a supranational form of pooled sovereignty has taken on increasingly state-like qualities. With every move toward absorbing additional members, the European Union system has expanded its geographic reach. The state-like power of the EU is apparent in the impact its integration processes have had in societies just outside its borders. Its growing influence is most notable in misfit border territories, from Kaliningrad to Transnistria, and from Cyprus to Northern Ireland, that are tenuously under the political control of neighboring geopolitical powers.

Belgium on the Road to Confederation: Problems and Prospects

2021 ◽  
Vol 65 (7) ◽  
pp. 80-88
Author(s):  
T. Zvereva
Keyword(s):  
European Integration ◽  
Negative Impact ◽  
Rapid Development ◽  
Geographical Location ◽  
Federal System ◽  
The European Union ◽  
System Transformation ◽  
Political Processes ◽  
On The Road ◽  
The Eu

The article is about the Belgian federal system transformation, as well as the factors that aggravate or, on the contrary, restrain the centrifugal trends in the country. The specific nature of Belgian federalism determines its evolution from federation to confederation, but the answer to the question about the prospects of this transformation remains open. On the one hand, the Belgian Kingdom history, its geographical location, as well as economic and cultural-linguistic features predetermined the existence and deepening of dividing lines between the two main ethnic communities in the country – the Walloons and the Flemings. Decentralization, as a response to the aggravation of interethnic contradictions, allows political elites to partially control the process and minimize, as far as possible, the costs of this conflict of interest for the economy and the population, but at the same time, it feeds centrifugal tendencies. Reforms do not remove the problem of separatism from the agenda, but, vice versa, give the regions and communities all the necessary resources, reducing the central authorities’ competences. Each reform creates the basis for the next redistribution of power. The logic of the decentralization process predefines the dual, asymmetric, dissociative and improvisational nature of the federal system of Belgium, and contributes to its extreme complication. The main drivers of centrifugal tendencies remain Flemish nationalists when the institutions and mechanisms designed to unite the country do not function effectively enough. On the other hand, the scenario of a complete collapse of the Belgian federation is not something predetermined and inevitable. There are still internal and external factors unifying Belgians (the Senate, the King, the absence of a provision for a national referendum in the constitution, a special place in the federation of the Brussels-Capital region, the country’s membership in the EU), but their influence on the entire system is gradually decreasing. Belgium’s active participation in the European integration contributing to creation of a highly developed modern economic system and high living standards, as well as stable GDP growth (with exception of crisis periods), play an important role in stabilizing the Belgian federation. So, the European Union prevents a rapid development of separation process, but does not change its main trends. The EU accompanies the Belgian federal system transformation, in order to reduce its costs for society and the European integration, but does not set the task of inversing its evolution. At the same time, the unstable political situation in the country has a certain negative impact on the European integration, exacerbating the complexity of the decision-making process within the EU. The coronavirus pandemic became a catalyst for controversial political processes in Belgium, brought renewal of the social and environmental contract and a new view of European solidarity. However, the pandemic highlighted the main shortcomings of the existing federal system. The dissociation of the federation and its drift to a confederation is a peaceful and slow process, but the country’s unifying factors are gradually eroding. It is not yet clear whether and when a full-fledged confederate system will be created and the separation will be stopped, or whether the confederation will become the next stage on the Belgium’s way to the final division. It is impossible to completely exclude a rollback scenario of the strong federation restoration while reducing competencies of regions and communities, but it is obvious that its probability is extremely small.

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