scholarly journals The Constitutional Model of the Interconnection between the Rights of Individuals to Public Finances and the Powers of Public Authorities

2019 ◽  
pp. 54-66
Author(s):  
Andriy KHUDYK
Keyword(s):  
Well Being ◽  
The State ◽  
Financial Resources ◽  
Public Authorities ◽  
Public Interests ◽  
Public Finances ◽  
The Public ◽  
Role Of The State ◽  
The Will ◽  
The Individual

The article examines the process of constitutionalization of public finances through the prism of the constitutional model of the interconnection between the rights of individuals to public finances and the powers of public authorities in this field. It is emphasized that from the standpoint of anthroposociocultural approach, public finances are intended to ensure the public interests of individuals through the use of financial resources at the disposal of the state. Public finances involve choosing between different tasks and goals, and this choice quite often involves addressing the issue of expediency, which in its turn comes to the problem of the effective organization of public finances in order to meet the public needs of all individuals. It is noted that from the standpoint of the Constitution of Ukraine, the effectiveness of the state depends on to what extent it is able to meet the public needs and interests of individuals. The role of the state comes to creating such conditions and mechanisms for the realization of interests that, through the implementation of state policy, will promote the well-being of individuals. That is why the state cannot and is not authorized by the Constitution of Ukraine to ignore the real needs of society and of particular social groups. The will of the society must be embodied in laws that should reflect the public interests of individuals and not the private interests of certain members of society. In our opinion, the complete elimination of the state from the sphere of public finances and the equalization of consumption of the commons may contribute to the emergence of providing public services. It is concluded that the purpose of public finances is to organize the performance of the duty of public authorities on the proper management of public financial resources to the public interest of the individual. The purpose of public authorities is to ensure the will of the owner. In consequence, public financial resources cannot be used by the state for anything at all, but only for the public needs of individuals. Public financial resources are subject to the specific regime in order to designate them to serve the public needs of individuals. Therefore, the Constitution of Ukraine obliges the state to carry out fair and impartial distribution and redistribution of public financial resources on behalf and for the benefit of society.

scholarly journals CURRENT STATE OF TRANSPARENCY OF PUBLIC FINANCES OF UKRAINE

2020 ◽  
pp. 182-190
Author(s):  
I. Shkolnyk ◽  
O. Miroshnichenko ◽  
Yu. Havrysh ◽  
A. Ivanchenko
Keyword(s):  
Public Participation ◽  
The State ◽  
Economic Life ◽  
Budget Process ◽  
Positive Trend ◽  
Public Authorities ◽  
Public Finances ◽  
The Public ◽  
Current State ◽  
The Government

Transparency in public finances is one of the main features of a mature democratic society, as well as one of the main tools for reducing corruption in the country. The level of transparency in the formation and use of budget funds at the state and local levels affects the effectiveness of financial policy in the country. Therefore, the purpose of the study is to determine the current state of transparency in the formation of the state budget of Ukraine. The article conducted a comprehensive study of the level of transparency of public finances at the macro level. The dynamics of changes in the qualitative level of transparency of legislative and executive bodies during the period of Ukraine's participation in the international organization of monitoring the publicity of the government before the public is analyzed. In particular, the authors analyzed the dynamics of the budget openness index in comparison with other countries and the integrated assessment of budget transparency for the period from 2008 to 2019. In addition, the level of public participation in budget formation at different stages of the budget process was studied. There is a positive trend of improving the level of openness of public authorities in Ukraine in the formation and use of public finances. This, in turn, is part of a global trend. The article presents a description of the main documents that serve as indicators of informing the public about the state of the budget, the level of its implementation, the formation of the budget for future periods and the budget process in general. It is determined that the system of transparent and accessible public accountability for the formation and use of public finances has not been formed yet. The results of the study can be the basis for developing measures to increase the level of transparency of public authorities in Ukraine. According to the study, a high level of transparency becomes the basis for public support for the government, provided that the government does not abuse its powers, or conversely becomes an incentive for active public participation in political and economic life to improve or change government. According to the results of the research, a system of measures of priority importance is proposed.

scholarly journals Tax control as a type of state financial control

2020 ◽  
pp. 35-37
Author(s):  
Maryna HRYTSENKO
Keyword(s):  
Well Being ◽  
Economic Security ◽  
The State ◽  
Financial Resources ◽  
Financial Control ◽  
State Control ◽  
Role Of The State ◽  
Control Procedures ◽  
The One ◽  
Definition Of

The control of financial and tangible resources using is one of the key tasks of management. The paper is devoted to tax control as a control of the legality of the formation and use of financial resources. It is scientifically substantiated that the proper tax control is the one of the main factors of security and economic well-being of the state is substantiated. That is why this topic is important and deserves attention. The concept of state financial control is analyzed and its main features are singled out. The paper reveals the economic and legal essence of the concept of “state financial control” and clarifies its content. The tax control role in ensuring economic security and its attitude to state control is analyzed. The tasks of tax control and their attitude to the management of state financial resources are highlighted. As a result of the analysis of the definitions of the concept of “state financial control", the main approaches, essential features and properties to its understanding are highlighted. The paper examines the definition of essence of tax control, its functional purpose and correlation of state financial control. Tax control is regarded as an indispensable and the most important part of state control. The essence and role of the state financial checking system is exposed for providing the effective use of the financial resources of the state and them having a special purpose use for providing socio-economic development of the state. The basic techniques of the tax control are defined. The ways of improving fiscal control in Ukraine are proposed. As an independent system, tax control provides control procedures to establish variations in the activity system that is controlled by predetermined parameters, the causes of these abnormalities and their removal, while using their own forms and methods to effectively achieve this goal.

scholarly journals Human rights and the public interest: in search of balance

2021 ◽  
pp. 179-185
Keyword(s):  
Human Rights ◽  
Social Relations ◽  
Public Interest ◽  
Well Being ◽  
The State ◽  
Right To Education ◽  
The Public ◽  
Constitutional Right ◽  
The Individual ◽  
The Right

Modern processes of globalization in some way shake the established notions of human rights, and therefore their interpretation and content may be limited or expanded contrary to the regulations of the highest legal force. This creates conflict not only in the legal field, but also in society as a whole. It is emphasized that the most effective and less conflicting will be the norm, the content of which fully reflects both public and individual interest, the norm, in the process of interpretation and implementation of which the social value of law is achieved. What does it mean? That the right in the understanding of the official expression of norms should be only those provisions that ensure the well-being and development at the level of personal and public interest, guarantee and do not violate human rights. It is noted that the value of the right for the individual is that it is able to meet the human need for freedom and establishes a certain order of its use. The value of law for the whole society is manifested in the fact that the law guarantees security, order and harmonization of social relations, integrity and solidarity of society. Human rights and freedoms in the state, its interests should not be opposed to the rights and freedoms of others. At the same time, along with universally recognized human rights and freedoms, there are generally recognized restrictions on most of them. This raises the question of the objectively determined need to define boundaries and their criteria in the process of exercising one’s rights and freedoms. An analysis of legal practice in the context of finding a balance of public and private interest on the example of the constitutional right to education. The conclusion is that education is both a constitutional right and a duty and is not subject to any restrictions, and the state must ensure that education is accessible to all. In the process of ensuring the public interest, the state should apply permissible legal mechanisms to motivate a person to implement certain norms, such as persuasion, not coercion, encouragement, not the threat of punishment. Otherwise, it will lead to discrimination in the exercise of the rights and opportunities provided by the Constitution and the freedom to exercise them. And the establishment of the necessary restrictions provided by international legal instruments must be based on the principles of necessity, justice, legality, equality of rights and freedoms. Keywords: human rights, right to education, discrimination, equality, public interest.

scholarly journals REGULATION OF ECOLOGIC-AND-ECONOMICAL RISKS AND THE RESPONSIBILITY FOR HUMAN WELL-BEING: FOR EXAMPLE OF WASTE MANAGEMENT

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 165-174
Author(s):  
M. M. PETRUSHENKO ◽  
H. M. SHEVCHENKO
Keyword(s):  
Waste Management ◽  
Well Being ◽  
The State ◽  
Environmental Consequences ◽  
Role Of The State ◽  
State And Society ◽  
Humanistic Approach ◽  
The Individual ◽  
Economic Risks

Topicality. The ecological situation has a special aggravation in the form of environmental, in particular, economic-environmental conflicts, which in Ukraine and other countries during the last decade have become widespread and have increased numerically: “amber” conflicts in the west and in the center of the country; antagonistic actions on its east, which have environmental consequences and, including that, caused by a factor of natural resources. Particularly, there are conflicts related to the negative management of domestic waste (for example, in Lviv) and hazardous industrial waste (for example, in Shostka of the Sumy region). The problem does not find its positive solution as a result of deliberately ignoring the interests of the individual as the main recipient of the consequences of the ecological-economic processes. Required humanistic approach and anthropocentric view: it is impossible to objectively avoid the presence of environmental issues, but to risk the lives and health of people through the environmental consequences of economic activity, neither the state nor business entities have no moral right.Aim and tasks. The objective of the research is to substantiate the theoretical analysis of ecological and economic risks, in the context of their regulation towards increasing the well-being of the individual and the population in general and, therefore, viewing from this angle the role of the state and the society in resolving conflicting environmental-economic issues, in particular, on the example of waste management, on the basis of the principle of responsibility.Research results. The theoretical positions defining the role of the state and society in the regulation of conflict environmental-and-economic issues (in particular, in the field of waste management through the introduction of low-waste technologies) affecting human well-being is considered in the article. The necessity of incorporating the environmental component into the well-being structure along with the expected life expectancy, availability and quality of medicine and education, GDP per capita, etc. is substantiated. This problem can be resolved positively, if the interests of the individual as the main recipient of the consequences of the environmental-and-economic processes are not ignored. The contradiction between the necessity of a humanistic approach and anthropocentric view is disclosed, on the one hand, and the objective inability to avoid the presence of conflict-environmental issues and fundamentally the risk of human life and health through their consequences, on the other. The complex of economic, political-and-managerial, social, demographic and cultural indicators is proposed that should be taken into account when assessing the role of the state and society in regulating environmental-and-economic risks in the direction of maintaining human well-being. Stages of the mechanism of such regulation are considered as that including identification of ecological- and-economic situations of conflict, substantiation of complexity of regulation of ecological-and-economic risks, forecast estimation of environmental damage caused as a result of unregulated ecological-and-economic risks, as well as formulation of recommendations for the creation and further development of a mechanism for their regulation.Conclusions. It is concluded that the role of the state is to create a framework that limits the ecological-and-economic activity, which leads to a decrease in human well-being; and motivates the search for new ways of production and management, that in a more strict state policy for ensuring human well-being allows to achieve the desired level of economic efficiency. Society from its side plays the role of the consumer of changes in such a policy. Adequate maintenance of welfare requires joint actions of the state and society in regulating ecological-and-economic risks. In the field of waste management, the solution of this issue requires, first of all, the introduction of low-energy technologies and increasing the environmental awareness of producers and consumers of products, which is associated with the generation of waste. In other words, increasing the well-being of the population also depends on how responsible all the parties concerned will deal with the issue of waste, its environmental and economic aspects.

scholarly journals Pulverizar el poder económico : el neoliberalismo y la neutralización del conflicto social.

Soft Power ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 58-78
Author(s):  
Alessandro Somma
Keyword(s):  
Social Conflict ◽  
The State ◽  
Economic Order ◽  
The Political ◽  
Political Democracy ◽  
Economic Democracy ◽  
Public Authorities ◽  
The Public ◽  
The Individual ◽  
Substantial Equality

El neoliberalismo entrega al Estado la tarea de vigilar las leyes del mercado y emplea la competencia para guiar políticamente a los socios. La consecuencia es el aislamiento del individuo frente al mercado, que estará obligado solo a reaccionar automáticamente a sus estímulos. De ahí que valorice el constitucionalismo antifascista, que promueve la democracia económica, además de la política. Así las cosas, el Estado estará obligado a realizar la paridad sustancial fuera del mercado, con el Estado de bienestar, pero también en el mercado, equilibrando la debilidad social con la fuerza jurídica. Los poderes públicos deben redistribuir las armas del conflicto social y de ahí lograr la repoliticización del orden económico. Abstract: Neoliberalism gives the State the task of monitoring the laws of the market and, in this sense; it uses competition as a tool for the political direction of its members. The consequence is the isolation of the individual from the market, which condemns him to have only the behaviors that are automatic reactions to the stimuli produced by it. An alternative to this situation is to strengthen anti-fascist constitutionalism, which promotes economic democracy as well as political democracy. In this scenario, the State is obliged to implement substantial equality outside the market through welfare, but also in the market itself, balancing social weakness with legal force. Thus, it is the task of the public authorities to redistribute the weapons of social conflict and, in this way, to re-politicize the economic order.  

scholarly journals Strategies for improving public finance management

2021 ◽  
Author(s):  
K. Blishchuk
Keyword(s):  
Public Finance ◽  
Public Administration ◽  
The State ◽  
Public Authorities ◽  
Public Finances ◽  
Normative Documents ◽  
The Public ◽  
Finance Management ◽  
Reform Strategy ◽  
Public Administration Reform

Problem setting. Public finances, as a particular type of relations in the economic system, are aimed at ensuring the exercise of social interests. Therefore, managerial functions and their efficiency in this sphere are of great importance, as the success of all management activities of the State depends on their effectiveness. The search for strategic horizons able to ensure the success of managerial actions in the public finance sphere, the consolidation of strategic priorities for its development is crucial issues for the progress of the Ukrainian State on the path of progressive transformations.Recent research and publications analysis. Management of state finances is a subject of research of many scientists. In particular, R. Balakin, V. Kudriashov, S. Hasanov, O. Dluhopolskyi, T. Yefymenko, O. Kyrylenko, S. Klimova, H. Kotina, I. Malyi, O. Moldovan, and others dealt with these issues. The analysis of their publications allows us to define future ways for developing and reforming the system of state finances. At the same time, the concept of public finances versus state ones is much broader. Therefore, it requires a deeper and more detailed approach for substantiation of ways and strategies for improving the management of public finances in current conditions.Highlighting previously unsettled parts of the general problem. The article aims to substantiate the development of strategies for improving the management of public finances, taking into account modern challenges and development of the Ukrainian State, based on the research of peculiarities of the existing strategies for public finance management, analysis of the problems related to the distribution and redistribution of state funds. Paper main body. The sphere of public finances is regulated by a number of normative documents that define strategic directions for its development. First of all, we should mention the Public Administration Reform Strategy of Ukraine for the period up to 2021, which aims to improve public administration, including the system of state finance management. The Cabinet of Ministers of Ukraine approved the Public Administration Reform Strategy of Ukraine for 2022-2025 and adopted the Action Plan for its implementation. This normative document accentuates ensuring the construction of a capable service and digital State in Ukraine, which safeguards citizens’ interests on the basis of European standards and experience. The peculiarities of public finance management in the system of public administration, its aim and objectives, were determined in the Public Finance Management Reform Strategy for 2017-2020, approved by the Resolution of the Cabinet of Ministers of Ukraine. However, the goals set in it need further consolidation. It necessitates the adoption of the Public Finance Management Reform Strategy for 2021-2025. The preparation of its final stage was negotiated at the meeting of the Sectoral Working Group on Public Finance Management of the Ministry of Finance of Ukraine in May 2021. A brief overview of the documents that define the strategies for the development of relations in the system of public finances and public administration, in general, gives grounds to assert that there is sufficient normative support in this area in the context of its strategic development. However, a number of problems remained unsolved during the implementation of provisions of the abovementioned strategies. Nowadays, there is a need in Ukraine to improve the management of public finances, especially in the use of budget funds, to perfect functional responsibilities of public authorities, and to search for new strategic approaches to the use of public sector financial resources to ensure the sustainable development of the national economy.One of the crucial directions for solving these problems is the introduction and implementation of the Strategy for the Development of the Public Finance Management System of Ukraine, which should become an effective tool for regulating relations in the public finance sphere and a means of influencing the consistency and effectiveness of reforms in it.It is necessary to adopt a medium-term Fiscal Consolidation Strategy based on the predominance of reducing spending over increasing revenues of the State. The Strategy should be adopted in terms of state budget execution, taking into account fiscal efficiency.In the conditions of growing informatization of the society, automation of all processes, and digitalization of the economy, it is necessary to form a Strategy for automation of the system of public finance management, which should become an effective tool for ensuring the improvement of the investigated sphere.All strategies for improving public finance management should be based on the principles of transparency of public authorities, stability and sustainability of the budget in the long run, budgeting effectiveness, fairness and efficiency of the system of inter-budget relations, consolidation of the budget process. The active use of the latest information technologies leading to the improvement of financial management and coordination of managerial activities of public authorities should accompany the implementation of strategies. Conclusions of the research. In the system of public finances, there is a sufficient number of normative documents that determine strategic directions for its development. However, mostly all of them regulate the peculiarities of the functioning of the sphere of state finances, while public finances is a broader concept than the state ones. Therefore, this shortcoming, along with the objective need to search ways for further development of the sphere of public finances, taking into account current realities, necessitates the development and adoption of a number of strategies that will determine directions for the improvement of public finance management.

De la gestión local a la gobernanza global: actores e interacciones multiniveles en la gestión del agua en la ciudad de México

2011 ◽  
Vol 1 (3) ◽  
pp. 34-66
Author(s):  
Joyce Valdovinos
Keyword(s):  
Private Sector ◽  
Water Governance ◽  
The State ◽  
Public Authorities ◽  
Service Contracts ◽  
Governance Model ◽  
Role Of The State ◽  
The One

The provision of water services has traditionally been considered a responsibility of the state. During the late 1980s, the private sector emerged as a key actor in the provision of public services. Mexico City was no exception to this trend and public authorities awarded service contracts to four private consortia in 1993. Through consideration of this case study, two main questions arise: First, why do public authorities establish partnerships with the private sector? Second, what are the implications of these partnerships for water governance? This article focuses, on the one hand, on the conceptual debate of water as a public and/or private good, while identifying new trends and strategies carried out by private operators. On the other hand, it analyzes the role of the state and its relationships with other actors through a governance model characterized by partnerships and multilevel networks.Spanish La provisión del servicio del agua ha sido tradicionalmente considerada como una responsabilidad del Estado. A finales de la década de 1980, el sector privado emerge como un actor clave en el suministro de servicios públicos. La ciudad de México no escapa a esta tendencia y en 1993 las autoridades públicas firman contratos de servicios con cuatro consorcios privados. A través de este estudio de caso, dos preguntas son planteadas: ¿Por qué las autoridades públicas establecen partenariados con el sector privado? ¿Cuáles son las implicaciones de dichos partenariados en la gobernanza del agua? Este artículo aborda por una parte, el debate conceptual del agua como bien público y/o privado, identificando nuevas tendencias y estrategias de los operadores privados. Por otra parte, se analizan el rol y las relaciones del Estado con otros actores a través de un modelo de gobernanza, definido en términos de partenariados y redes multi-niveles.French Les services de l'eau ont été traditionnellement considérés comme une responsabilité de l'État. À la fin des années 1980, le secteur privé est apparu comme un acteur clé dans la fourniture de certains services publics. La ville de Mexico n'a pas échappé à cette tendance et en 1993, les autorités publiques ont signé des contrats de services avec quatre consortiums privés. À travers cette étude de cas, nous nous interrogerons sur deux aspects : pourquoi les autorités publiques établissentelles des partenariats avec le secteur privé ? Quelles sont les implications de ces partenariats sur la gouvernance de l'eau ? Cet article s'intéresse, d'une part, au débat conceptuel sur l'eau en tant que bien public et/ou privé, en identifiant les tendances nouvelles et les stratégies menées par les opérateurs privés. D'autre part y sont analysés le rôle de l'État et ses relations avec d'autres acteurs à travers un modèle de gouvernance, défini en termes de partenariats, et des réseaux multi-niveaux.

THE SIGNIFICANCE OF THE NATIONAL ARCHIVE FUND FOR CULTURAL AND HISTORICAL HERITAGE

2018 ◽  
Vol 28 (7) ◽  
pp. 2417-2425
Author(s):  
Peter Peikov ◽  
Borana Hadjieva
Keyword(s):  
Financial Stability ◽  
National Archive ◽  
The State ◽  
Cultural Significance ◽  
Political Climate ◽  
Leading Role ◽  
Non Governmental Organizations ◽  
Role Of The State ◽  
Historical Heritage ◽  
The Individual

The present paper reveals the significance of the National Archival Fund for preservation of the historical and cultural memory of the Bulgarian nation and the formation of historical consciousness. The National Archives Fund is defined as the largest collection of documents with historical, scientific, social, economic, cultural significance as an essential part of the cultural and historical heritage of Bulgaria.It treasures documents about the history of thousands of institutions and prominent figures of the state, economy, culture and art, of ordinary citizens whose activity is historically important in one respect or another.The emphasis of the study is on the main factors determining the daily enrichment of the National Archival Fund with new documents. Among these key factors are development of documentaristics and archivistics, trends in social development, ideological and political climate, financial stability and attitude of the society as a whole, of the istitutional leaders and administrative heads, creating documents, in particular, of the non-governmental organizations and even of the individual citizen to the problems in the field of archivistics.In the focus of the paper as well is the leading role of the state archives for the formation of the National Archival Fund of Bulgaria and the opportunities for cooperation with museums, libraries, community centers and other institutions of memory working with the same purpose and vision.

Reflections on Institutional Cosmopolitanism

2018 ◽  
Author(s):  
Richard Beardsworth
Keyword(s):  
The State ◽  
Nuclear Disarmament ◽  
Global Policy ◽  
Mitigation And Adaptation ◽  
Political Purpose ◽  
Role Of The State ◽  
Agents Of Change ◽  
The Individual ◽  
Change Mitigation

With its moral commitment to the individual, cosmopolitanism has often downplayed the role of the state in cosmopolitan commitments and their practices. There is, however, emerging concern to put the state back into cosmopolitan concerns. This chapter argues that two outstanding reasons for this intellectual move are of an institutional and political nature. First, despite the recent pluralization of global actors, states remain the major agents of change within a (post-Western) system of states; both the moral and political purpose of the state should therefore be aligned with global imperatives. Second, a clearly formulated “marriage” between the global and the national is required to line up institutional motivation for enlightened global policy. This chapter argues, accordingly, for cosmopolitan state responsibilities toward the provision of global public goods (examples include nuclear disarmament, climate change mitigation and adaptation, and sustainable development).

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