THE ECONOMIC NATURE OF TAX PROFIT (INCOME) AS THE FACTOR OF ECONOMIC POLITICS OF THE STATE

Author(s):  
Valeria Dubkova
2021 ◽  
Vol 9 (7) ◽  
pp. 199-211
Author(s):  
Jorge Arturo Velázquez Hernández ◽  
Jorge Adán Romero Zepeda ◽  
Rosalía Alonso Chombo ◽  
Epigmenio Muñoz Guevara

The objective of this work is to analyze the feasibility of creating a university incubator (INCUERUAQ) aimed at benefiting the rural and indigenous population of the state of Querétaro. On the one hand, INCUERUAQ would represent the propitious scenario so that current students and those who are graduating, have the necessary spaces in order to face and solve problems of a technical and economic nature that may exist in their communities, always counting on the guidance of its professors and, on the other hand, the Autonomous University of Querétaro (UAQ) would establish a permanent link with rural and indigenous communities, providing them with continuous advice in areas such as legal, administrative, marketing, etc., providing for this, the necessary infrastructure that allows them to carry out their ventures successfully, facilitating, among other things, training to access the various sources of financing, when required. The methodology with which it is intended to work is participatory research, whose initiation will be marked by a diagnosis that helps to visualize how feasible this project would be, it would also allow to devise the best incubator model to implement, in such a way that they can be carried out in practice the pre-incubation, incubation and post-incubation periods. This article aims to reflect an advance of the initial stage of the link, the diagnosis.


Author(s):  
Антон Кучеров ◽  
Anton Kucherov

The role of gold as a monetary metal in the development of any state is undoubtedly significant. Due to its natural characteristics the sphere of use of gold is extensive. Available at the disposal of mankind gold finds its application in jewelry, industry, medicine, as well as in the formation of the national gold reserves. The gold reserve of the state is a part of the international reserves, which is under the authority of the authorized state body and is represented by physical gold – ingots and coins (monetary gold). The gold reserve forms for strictly defined purposes stipulated by the corresponding regulation of any state. As a rule the purpose of their formation and use is to meet the urgent needs of the state, conditioned by extraordinary circumstances of a military, political and economic nature. In addition, significant amount of gold reserves indicate the reliability and solvency of the state. At the same time despite the significance of this part of the international reserves its amount in various states essentially differs. Some public orders perform a well-targeted disposal of the gold reserve. Thus, the trends in terms of the order of formation, storage, and use of the gold reserve, seen in a particular state, are different. We propose to consider the current world trends in this field in this article.


2021 ◽  
pp. 38-50
Author(s):  
Кирилл Викторович Колончин ◽  
Сергей Николаевич Серегин ◽  
Георгий Владимирович Сысоев

Социальные вызовы и экономика - для всех это те проблемы, которые должны решаться государством совместно с предпринимательским сообществом в приоритетном порядке, чтобы обеспечить устойчивый экономический рост в отраслях агропромышленного и рыбохозяйственного комплексов. Анализ процессов социально-экономического развития страны необходимо рассматривать с учетом накопленных экономических дисбалансов, технологических изменений, инноваций и собственно внешнего шока неэкономической природы - пандемии коронавируса, который спровоцировал запуск разносторонних кризисных явлений, затрагивающий все стороны жизни общества. Чтобы изменить устоявшуюся тенденцию либеральной модели развития экономки, необходимо, чтобы роль государства при переходе к новой модели развития была усилена, что обусловлено необходимостью сохранения продовольственной безопасности и целостности территории Российской Федерации. Для стимулирования инновационной и инвестиционной деятельности, повышения технико-технологического уровня производства необходимо в рамках принятых программных документов выделять основные приоритеты и необходимые для этих направлений ресурсы, осуществляя постоянный мониторинг принимаемых решений. Выстраивание новой системы государственного управления для реализации программных документов в сфере развития АПК и рыбохозяйственного комплекса станет гарантией достижения поставленных государством целей в установленные сроки. Social challenges and the economy - for all these are the problems that must be addressed by the state together with the business community as a priority in order to ensure sustainable economic growth in the agricultural and fishery sectors. The analysis of the processes of the country's socio-economic development should be considered taking into account the accumulated economic imbalances, technological changes, innovations and the actual external shock of a non-economic nature - the coronavirus pandemic, which triggered the launch of various crisis phenomena affecting all aspects of society. In order to change the established trend of the liberal model of economic development, it is necessary that the role of the state in the transition to a new development model be strengthened, which is due to the need to preserve food security and the integrity of the territory of the Russian Federation. To stimulate innovation and investment activities, to increase the technical and technological level of production, it is necessary, within the framework of the adopted program documents, to allocate the main priorities and the resources necessary for these areas, carrying out constant monitoring of the decisions made. Building a new system of public administration for the implementation of program documents in the development of the agro-industrial complex and the fishery complex will guarantee the achievement of the goals set by the state in a timely manner.


Author(s):  
І. В. Маслій

У статті обґрунтовано поняття злочинності у фінансово-економічній сфері та запро­поновано структуру системи злочинів, які доцільно віднести до злочинів у фінансово-економічній сфері. Доведено, що злочинність у фінансово-економічній сфері являє собою сукупність однорідних протиправних, суспільно небезпечних, корисливих, таких, що спричиняють істотну матеріальну шкоду внаслідок посягань на встановлений порядок управління економічними процесами, економічний розвиток держави, стан фінансової безпеки діянь, за які передбачено кримінальну відповідальність. Запропоновано віднести до таких злочинів: злочини проти власності; злочини у сфері господарської діяльності; інші злочини економічного характеру.   The concept of crime in financial and economic sphere is grounded and the structure of system of crimes, which should be attributed to the crimes in financial and economic sphere is proposed in the article. There proved that the crime in financial and economic sphere represents a set of acts which are: homogeneous illegal, socially dangerous, selfish, such that cause substantial material damage as a result of infringements of the established order of management of economic processes, economic development of the state, the financial security, for which criminal responsibility is contemplated. There proposed to attribute to such crimes: crimes against property, crimes in sphere of economic activity; other crimes of an economic nature.


Author(s):  
Т. BONDARUK ◽  
І. BONDARUK

The issue of theoretical foundations of the economic nature of the organizational and economic mechanism of social responsibility of business is elaborated on. It is demonstrated that the organizational and economic basis for the mechanism designed to regulate corporate social responsibility is consisted of government regulation, shared regulation and self-regulation of corporate social responsibility. The central objectives of the regulatory policy of corporate social responsibility are highlighted: to engage business entities in solving social and economic problems; to introduce the innovation-driven model for fostering the social responsibility; to create new jobs and reduce unemployment.   The authors’ definition of the organization and economic mechanism for corporate social responsibility is proposed: a set of organizational and economic measures aimed to trigger interactions between business entities and the state for fostering social responsibility, implemented through regulatory acts and on the business entities’ initiative, in order to attain the sustainable development through creating partner relations of the state, business and society.       It is demonstrated that the organizational and economic mechanism for corporate social responsibility constitutes a multi-tier hierarchical system of organizational and economic components (functional components: entities, objects, principles), tools for mechanism implementation (tools of organizational, economic and social nature), and methodological support (administrative, economic, index and rating methods).    


Author(s):  
R. Mammadov ◽  

Socio-economic measures occupy an important place among other components of the criminological foundations for the prevention of migrant crime. The article outlines the main directions of activities of the state and society of a socio-economic nature to prevent crime of migrants in Kazakhstan


Author(s):  
O. Dadak ◽  
M. Dorosh-Kizym ◽  
R. S. Grabovsky ◽  
R. P. Dudiak

At present, tourism insurance is in high demand in Ukraine, as there has been a big tendency in recent years to increase the number of people traveling abroad. The reason for such growth in the tourism sector is primarily due to a change in the way of life of Ukrainian citizens, the adoption of a visa-free regime, adequate prices for rest and quality of service provision in comparison with domestic ones. The modern insurance market offers a large assortment of insurance products, which enables it to integrate with other sectors of the economy. Tourist activity in its economic nature is characterized by a high degree of riskiness, and therefore its effective functioning is impossible without insurance. All developed countries have long introduced insurance in the tourist market for the successful functioning of this industry and the state economy as a whole. The issue of insurance in tourism in the Ukrainian market is problematic, as it is characterized by low awareness and trust in the population, insufficient attention from the state authorities. Insurance and tourism are of great importance for the development of the economy. The growth of the dynamics of international tourist flows requires the strengthening of the quality requirements of tourist services and the existence of the insurance market. Insurance of tourism industry is a new type of insurance in Ukraine, the study and analysis of the problems of this type of insurance is not perfect and little studied by domestic scientists, in contrast to foreign ones. The tourism industry always has a certain danger to the life of both tourists and its employees. Natural disasters, accidents and other unforeseen events can affect the balanced activities of the tourist complex. After all, with the development of scientific and technological progress, the natural and industrial-economic cataclysms are not decreasing, but on the contrary increasing. In order to ensure the stable operation of travel companies and to ensure quality recreation for tourists in various areas of high risk, there are various risk management tools, one of which is insurance. Insurance as a component of the security system in the tourism industry helps to stabilize the activity of tourism enterprises and tour operator companies, as well as safety of tourist trips both in Ukraine and abroad.


2018 ◽  
Vol 4 (4) ◽  
pp. 33-38
Author(s):  
Serhii Bielai ◽  
Dmytro Korniienko ◽  
Oleksandr Kotukha

The conditions of globalization put forward new threats to the existence of the traditional way of life. At present, poverty of the population, considerable property differentiation, lack of middle class, and low level and quality of life in the Ukrainian society are especially dangerous and threatening crisis phenomena of socioeconomic character in Ukrainian society. This fact confirms the statistics of criminal offenses in the sphere of providing the basis of state security, as well as in the field of providing public services, economic activities, and property crimes. Thus, all this, undoubtedly, actualizes the study of the issue of ensuring Ukraine’s state security from threats of socio-economic nature. Providing state security is in the sight of a large number of leading scientists. Note that in this case, the study of the crisis phenomena of the socio-economic nature itself and their impact on the provision of state security has not been given sufficient attention. Therefore, the subject of the study is the definition of the methodology of the impact of crisis phenomena of a socio-economic nature on the state of ensuring the state security of Ukraine to develop a model for the emergence and impact of crisis phenomena of a socio-economic nature on the state of state security. Let’s mention that sufficient attention is not paid to the research of crisis phenomena of socio-economic nature and their impact on the maintenance of state security. Methodology. To determine the theoretical and methodological principles of crisis phenomena in Ukrainian society, to study the state of ensuring the state security of Ukraine, and to develop a model of the emergence and impact of crisis phenomena of a socio-economic nature on the state of security, functional provisions of the theory of state administration, social economics, economic theory, system analysis, and also a collection of other general scientific and special methods are used, namely: systematization of legal acts, structural analysis, historical method, method of comparative analysis, welfare theory, hypothesis, induction and deduction, analysis and synthesis, structuring and organizational modelling. Practical implications. The emergence of crisis phenomena with a socio-economic component requires governments to make timely and effective management decisions. Such phenomena take central place among the threats to society in the system of ensuring state security. The main crisis phenomena of socio-economic character in Ukraine are identified as high levels of corruption, high levels of poverty, significant property differentiation of the population, social inequality, and lack of a middle class. The analysis of crisis phenomena shows that the most acute, mass, and socially dangerous crisis phenomena are caused by low living standards and unresolved social problems. They are the basis of grave social conflicts between the people and the authorities. There is a developed model of the emergence and impact of the crisis phenomena of a socio-economic nature on the state and shows that today the study of threats to state security, which arose on the socio-economic basis, deserves special attention. The most expedient and relevant is the study of the crisis phenomena of the socioeconomic nature and the development of mechanisms for state regulation of these phenomena.


2020 ◽  
pp. 32-36
Author(s):  
T. G. Grinenko

The article shows that the activities of the State in the field of social support and social protection are aimed at addressing the needs of the lower levels of Maslow’s pyramid of motivation: physiological needs, the needs of a safe existence. Currently, we are fighting poverty, while we need to create conditions for the formation of an active life position of citizens, which is aimed at the development of the human capital of the country, on the quality of which the successes of modern society depend. This task is achieved by forming motivations of the highest levels of the pyramid: the need for social contacts, self-affirmation and self-expression. The development of the Concept and Program for Human Capital Development would allow to coordinate and link all activities of a socio-economic nature, both already being implemented in the country and formulated in the Address of the President to the Federal Assembly on January 15, 2020.


2020 ◽  
pp. 76-86
Author(s):  
Oksana DESYATNYK ◽  
Yevhenii SHAPOVALOV

Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between the received financial resources and competitions. At the same time, the state and trends of local budgets are influenced by legislation framework. Currently, the revenue part of local government budgets is too dependent on government programs and subventions, which makes it difficult for communities to independently stimulate local economic development. Also, the expected introduction of a market for agricultural land may lead to significant changes in the structure of tax revenues of the united communities of individual regions. The purpose. Іnvestigate trends in the formation of the revenue part of local budgets and find ways to increase the financial capacity of local governments in the context of reform of local government and territorial organization of power. Results. The state, problems, sources of revenues and further prospects of local budgets in Ukraine are studied. The main sources of revenue of local budgets, their economic nature, features of administration and possible threats in case of launch of the land market are identified. Topical issues of formation and possible ways and sources of further filling of the revenue part of local budgets are identified.


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