scholarly journals Entities of UJITS development: advantages and disadvantages of state and private enterprises involving

2020 ◽  
pp. 180185
Author(s):  
Iurii Georgiievskyi
Keyword(s):  
The State ◽  
State Enterprise ◽  
Production Potential ◽  
Administrative Monopoly ◽  
Enterprise Information ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
Business Entities ◽  
The Cost ◽  
Judicial Systems

The article provides results of a comparative analysis of the advantages and disadvantages of involving the state enterprise “InformationJudicial Systems” and private entities to the development and implementation of the Unified Judicial Information and TelecommunicationSystem in Ukraine. The “backlog” of the plan for the development and implementation of the UJITS is related to the lowefficiency of economic activity of the state enterprise “Information Judicial Systems”, which maintains an “administrative monopoly”on the establishment of the UJITS.Due to obtaining data about the activities of this state-owned enterprise, the author concludes that nowadays state enterprise“Information Judicial Systems” has an adequate financial, human and production potential for the development of the UJITS. At thesame time, the author sums up that due to a lack of competition the company’s specialists are not motivated in the fastest developmentof this information and telecommunication product, and the enterprise involves additional entities to fulfill the state order, which actuallyleads to unjustified and irrational spending of state budget. In this regard, it is shown as perspective the involvement of otherlicensed business entities (including private ones) on a competitive basis to the development of the Unified Judicial Information andTelecommunication System.Execution of the state order on a competitive basis will indicate the restriction of “administrative monopoly”, promote competitionand ultimately intensify the development and implementation of the UJITS in Ukraine. In order to prevent the risks of untimely,improper provision or non-provision of information services for the development of the UJITS, the author considers it appropriate toenvisage in the state contract (agreement) enhanced economic-law responsibility of the contractor and oblige to provide commensuratewith the cost of the state order insurance of the proper execution of their obligations.The legislator needs special attention in case of involvement to the UJITS developers on a competitive basis in managing therisks of leakage and dissemination of information about the peculiarities of the UJITS operation, prevention of unauthorized interfe -rence in the system, distortion of information contained in the UJITS after its establishment.

The proposals for improvement of the state enterprise «Informational judicial systems» economic activity regarding the UJITS development in Ukraine

2020 ◽  
pp. 31-38
Author(s):  
Iurii Georgiievskyi
Keyword(s):  
Economic Activity ◽  
The State ◽  
State Enterprise ◽  
Main Body ◽  
Telecommunication System ◽  
Systematic Analysis ◽  
Advantages And Disadvantages ◽  
Administration Of Justice ◽  
General Aspects ◽  
Judicial Systems

Problem setting. Basing on the possibility of lockdown prolongation or repetition in Ukraine, it is important to quicken the development and implementation of the Unified Judicial Informational and Telecommunication System (UJITS) in Ukraine, the delayed launch of which has created numerous obstacles for the proper administration of justice and access to it in the context of social distancing. One of the main factors intensifying this process is the improvement of economic activity of the UJITS developer – the state enterprise “Informational Judicial Systems”. Analysis of recent researches and publications. Some general aspects of the research can be found in the scientific works of O. Bryntsev, I. Izarova, N. Loginova, N. Kushakova-Kostytska, O. Shamrai, O. Bernazyuk, M. Hetmantsev and others. Target of research is to provide proposals for improving the economic activity of the state enterprise “Informational Judicial Systems” on the development of the Unified Judicial Informational and Telecommunication System in Ukraine. Article’s main body. Judging by systematic analysis of the regulatory regulation of this state enterprise, the author concludes that there are signs of “administrative monopoly” in the implementation of the state order on the development of UJITS. The paper proposes two organizationally-legal directions of accelerating the development of the UJITS. The first one is the State Enterprise “Informational Judicial Systems” economic activity intensification and modernization. The second one is changing the method of execution of the state order on the development of the UJITS. The last proposal, which correlates to the requirements of current legislation, provides for the involvement to the implementation of the state order other enterprises specializing on the development, implementation and maintenance of information systems and IT companies on a competitive basis. Conclusions and prospects for the development. It is concluded that the introduction of partial or systemic competitive principles in the implementation of the state order on the UJITS development will enhance the activities of the state enterprise “Informational Judicial Systems”, improve the skills and professionalism of its specialists, polish up management efficiency and make its activity more transparent. In perspective it is appropriate to compare advantages and disadvantages of mentioned directions.

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

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

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

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

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

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

STUDY OF THE DYNAMICS AND STRUCTURE OF THE STATE DEBT OF UKRAINE, METHODS OF ITS OPTIMIZATION

2018 ◽  
Author(s):  
Stepan Paranchuk ◽  
◽  
Roksolana Skip ◽  
Keyword(s):  
Public Debt ◽  
Financial Stability ◽  
The State ◽  
State Budget ◽  
Government Bonds ◽  
Advantages And Disadvantages ◽  
Safe Level ◽  
Domestic Debt ◽  
The Government ◽  
External Borrowing

One of the leading problems of Ukraine's economy at the present stage of its development is the issue of public debt, the constant increase in its size, irrational structure, which creates the preconditions for the dollarization of the national economy. Public debt is an important element of a market economy. As of today, there is no state that would not use borrowed funds. Borrowing by the state is due to the lack of own financial resources needed to finance the state budget and state functions. If used effectively, borrowed funds can be a positive factor in economic growth, but otherwise the increase in debt leads to economic dependence, deteriorating financial stability, as well as the financial crisis. The article reveals the issue of public debt of Ukraine, analyzes the dynamics of its value from 2009 to 2021 and identifies the reasons for the growth and / or reduction of this indicator. A study of the structure of debt obligations on the basis of the creditor, analyzed the advantages and disadvantages of internal and external borrowing. The article also provides a detailed description of the structure of internal and external creditors, the main tools used by the Government of Ukraine to attract domestic loans. Particular attention is paid to the analysis of domestic debt in terms of the structure of domestic government bonds. The ratio of public debt to gross domestic product and its comparison with the marginal and safe level are considered. A forecast was made for the amount of public debt for the future.

scholarly journals Public procurement in Ukraine: analysis of advantages and disadvantages

2021 ◽  
pp. 56-60
Author(s):  
O.A. Lahovska ◽  
S.F. Lehenchuk ◽  
S.V. Svirko
Keyword(s):  
Sustainable Development ◽  
Narrow Range ◽  
Public Procurement ◽  
The State ◽  
Government Agencies ◽  
State Budget ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Complex Process ◽  
Procurement System

Public procurement is a complex process. With the help of public procurement, governments and government agencies purchase products, services, work, creating expenditures of the state budget and taxpayers. The purpose of implementing the e-procurement system was to reduce these costs and overcome the corruption component in this area. However, there are still many issues related to the inefficiency of certain components of this system. It is determined that domestic scientists identify a narrow range of benefits of the public procurement system, which is reduced to overcoming corruption and saving budget funds. The domestic scientists identify a narrow range of benefits from the use of public procurement. This is overcoming corruption and saving budget funds. In contrast, the foreign scientists see the public procurement system as an effective tool for sustainable development, innovation. The article analyzes the shortcomings and weaknesses of public procurement at each stage of their implementation, which allows identifying the main areas of improvement of the public procurement system, and summarizes the main advantages.

scholarly journals State support of JSC “Russian railways”

2021 ◽  
Vol 112 ◽  
pp. 00045
Author(s):  
Olga I. Krushinskaia ◽  
Natalia V. Manchenko ◽  
Daria A. Dinets ◽  
Dmitriy S. Artemev
Keyword(s):  
Private Investment ◽  
The State ◽  
State Support ◽  
State Budget ◽  
Investment Projects ◽  
Net Profit ◽  
National Welfare ◽  
The Cost ◽  
Regional Budgets ◽  
Welfare Fund

The main sources of funds for railway investment projects in Russia are still state and regional budgets, funds from the National Welfare Fund, the net profit of Russian Railways, and pension savings from the Pension Fund of Russia. The reform of the system of the Ministry of Railways and the creation of JSC “Russian Railways”, which began in 2016, has not yet released the state budget from financing its needs, and there has been no active use of private investment. Moreover, the monopoly began to seek to shift the financing of not only the modernization and construction of tracks, but even the maintenance of existing infra-structure on the shoulders of the state and shippers. From year to year, there is an increase in the total amount of state support for Russian Railways. Part of the received state support funds in the period under review is spent inefficiently by JSC “Russian Railways”. The remaining budget funds that are not used by JSC “Russian Railways” additionally burden the economy, increasing inflation by various surcharges to tariffs, but the available budget funds are not selected in full, and billions of fines are paid for this. There are low rates of implementation of individual investment projects, overestimation of expenses for the purchase of equipment, an increase in the cost of construction, the cost of contracts for a number of objects exceeds the cost determined by state expertise, etc.

scholarly journals LEGAL FORMS OF CONTROL AND SUPERVISION OF STORAGE AND OF EFFECTIVE USE OF STATE PROPERTY BY PARTICIPANTS OF ECONOMIC RELATIONS

2021 ◽  
pp. 3-9
Author(s):  
V.S. Shcherbyna ◽  
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
The State ◽  
State Enterprise ◽  
Budget Process ◽  
Economic Relations ◽  
Business Entities ◽  
Legal Forms ◽  
Effective Use

The main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations, which are considered as one of the elements of the legal regime of state property, are studied. According to the results of the study, the following main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations are identified: a) control by authorized bodies over compliance with the contract concluded with the head of the state enterprise; head of the preservation and effective use of state property; b) control by the State Property Fund of Ukraine over the use of leased integral property complexes of state enterprises and leased state property; c) accounting and financial reporting of business entities, as well as control and supervision over their condition and reliability; d) audit of financial statements; e) state financial audit; f) internal control and internal audit in the budget process. It is noted that the current legislation does not make a clear distinction between the functions of control and supervision, especially in cases where it concerns the powers of authorized public authorities, which in accordance with Part 2 of Art. 19 of the Constitution of Ukraine are obliged to act only on the basis, within the powers and in the manner prescribed by the Constitution and laws of Ukraine.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

scholarly journals Role of National Taxes and Fees in the System of Mandatory Payments

2020 ◽  
Vol 91 (4) ◽  
pp. 140-146
Author(s):  
O. V Pabat
Keyword(s):  
The State ◽  
State Budget ◽  
National Interests ◽  
Production And Consumption ◽  
Business Entities ◽  
National Tax ◽  
Regional Budgets ◽  
The Relationship ◽  
Different Levels

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a lever for regulating and preventing negative tendencies in the economy and are the part of the mechanism that ensures the relationship between national interests and the interests of local business entities. The role of national taxes and fees within the system of mandatory payments as a source of revenues of the State budget (given their stability) also determines the policy of formation of all other types of revenues. The role of national taxes and fees in the formation of local budgets in Ukraine has been analyzed, namely such instruments of budget regulation as interest deductions from national taxes and revenues, budget transfers (budget subsidies, subsidies and subventions, withdrawals to the State Budget of Ukraine, intergovernmental settlements) and budget loans. It has been offered that the share of national taxes, which should be fixed in local budgets, is defined in proportion to the amount of the relevant national tax collected in a particular community. An important criterion for the VAT distribution between centeral and regional budgets should be the population of the region. It has been noted that national taxes are distributed between different levels of the budget system in accordance with the norms of deductions.

scholarly journals Merchantability and assortment structure of pine stands affected by root rot in the Volyn Polissya region, Ukraine

2018 ◽  
Vol 64 (2) ◽  
pp. 96-103
Author(s):  
Sergiy Musienko ◽  
Volodymyr Luk’yanets ◽  
Oksana Tarnopylska ◽  
Oleksii Kobets ◽  
Vira Babenko
Keyword(s):  
Cost Estimation ◽  
Root Rot ◽  
Average Length ◽  
The State ◽  
Pine Plantations ◽  
Heterobasidion Annosum ◽  
State Enterprise ◽  
Pine Stands ◽  
Rot Disease ◽  
The Cost

Abstract The study was conducted in the forests of the State Enterprise “Gorodotske Forest Economy”, located in the Manevytsko-Volodymyretsky region of the Volyn Polissya in Ukraine. The annosum root rot (Heterobasidion annosum (Fr.) Bref.) impact on timber merchantability was investigated. The comparison of the cost estimation of stands assortment structure was carried out on the basis of the market value at current selling prices of the State Enterprise “Gorodotske Forest Economy” of the Volyn Regional Department of Forestry and Hunting as of 2017, taking into account the quality and the average length of the assortments. We present a comparative analysis of productivity, merchantability and assortment structure and financial value of timber volume by various assortments of pine and birch stands of the Volyn Polissya region affected by annosum root rot. We found that in the pine plantations, the overall productivity and the value of merchantable wood was higher by 42% in the control sites (areas between the fungal disease centers) as compared with those in the root rot disease centers. In the middle-aged birch-pine stands, the value of merchantable wood was higher than that in pine plantations of 34 the comparable age: by 9% in the disease centers and by 8% in control sites.

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