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 The System for Improving the State Financial Control

2019 ◽  
Vol 73 (2) ◽  
pp. 25-30
Author(s):  
С. М. Бортник
Keyword(s):  
Economic Security ◽  
The State ◽  
Financial Control ◽  
Government Programs ◽  
State Budget ◽  
Indirect Methods ◽  
Control Procedures ◽  
Tax Payments ◽  
Definition Of ◽  
State Regional

It has been substantiated that the role, tasks and scale of the state financial control are directly related to the concept of national and economic security of Ukraine, and the specific attitude towards this control is due to the fact that it is carried out in the plane of interweaving of state, regional, corporate and individual interests. It has been noted that the state financial control covers not only the process of the formation of the revenue part of the budgets, but also their expenditure component, since the state should implement it during the realization of government programs, financing current and capital expenditures, providing local budgets with additional resources from the State Budget, etc. Due to the formalization of certain stages of the system of the state financial control, identification of the main threats to the financial and budgetary system and motivation to avoid tax payments, the definition of the factors of ensuring national security was further developed in the article. To improve the existing control procedures, the author has offered the list of factors for increasing the efficiency of control in the financial and economic sphere, which can facilitate the organization of the state financial control in general. The author has determined the directions for improving the forms and methods of the state financial control, namely: increase of the number of joint inspections of controlling agencies, including cross-checks (counter-checks); carrying out repeated inspections of subjects that made concealment and abuse in large amounts; usage of indirect methods of calculating the subject’s base.

scholarly journals The State-based Financial Control in Ukraine: Status and Directions for Improvement

2021 ◽  
Vol 10 (525) ◽  
pp. 336-340
Author(s):  
I. V. Yahodenko ◽  
◽  
O. D. Hordei ◽  
Keyword(s):  
The State ◽  
Current Status ◽  
Financial Control ◽  
Theoretical Understanding ◽  
Regulatory Authorities ◽  
Control Functions ◽  
Role Of The State ◽  
Definition Of ◽  
Effective Use

The article is aimed at disclosing the economic essence of the concept of «the State-based financial control», defining and analyzing the current status of the State-based financial control in Ukraine. The article analyzes the opinions of scholars on the definition of the conceptual apparatus of the research topic and derives a theoretical understanding of the State-based financial control. The issue of building an effective unified system of the State-based financial control is researched. The analysis of legislation norms on the implementation of the State-based financial control is carried out. The opinions of leading scholars who study the problems of control over the effective use of both the State and the local budgets together with reforms in this area are taken into account. The current status of the State-based financial control in the country is analyzed, a number of problems within the system are outlined. The characteristic shortcomings of functioning of the elements of the State-based control system are outlined (absence of a unified concept for the development of the State-based financial control, deepening of the powers of regulatory authorities, presence of a large number of normative legal acts, their outdatedness and inconsistency), the inadmissibility of duplication of control functions is emphasized. The role of the State-based audit in the formation of the successful State-based financial control in the country is determined. The risks that influence the formation of the State-based financial control are analyzed. It is concluded that the system of the State-based financial control in Ukraine does not have sufficient legal, informational, organizational, communicative, institutional and methodological provision that would meet the modern challenges of the country’s economy. Solving the problems of organization and functioning of the State-based financial control is possible by systematically improving the activities of financial control bodies, increasing the level of audit and continuous improvement of the management system within the organizations of regulatory authorities.

scholarly journals CURRENT STATUS OF STATE FINANCIAL CONTROL OF UKRAINE AND WAYS OF ITS IMPROVEMENT

2020 ◽  
Vol 6 (2) ◽  
pp. 17-24
Author(s):  
Sergey Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Professional Competence ◽  
Information Source ◽  
The State ◽  
Control Measures ◽  
Practical Significance ◽  
Financial Resources ◽  
Current Status ◽  
Financial Control ◽  
State Control ◽  
Systematic Analysis

The urgency of the research is conditioned by the crisis of state financial control in Ukraine, in particular by the artificial lowering of the role of the state financial control for public administration in terms of determining the problems and prospects of the socio-economic development of the country. The study is evaluating the results of control measures conducted by the State Audit Service of Ukraine and the Accounting Chamber of Ukraine, development of recommendations for their improvement and phrasing. The methodological framework of the research is a comparative analysis of the series of dynamics of the established financial violations, systematic analysis of the quantitative and qualitative composition of the revealed violations, cause-and-effect analysis of the dynamics of the revealed financial violations, abstract-logical method, synthesis and generalization to substantiate the basic theoretical provisions, formulation of conclusions. The scientific results. Based on the performance evaluation of state financial control the article proves the failure of contemporary inquiries to support the interests of the state and civil society, defines the main reasons of such inconsistency. It is also determined that the significant improvement of the situation can be achieved through: awareness of the importance of the parliament and government of state control as an exclusive functionality tool of information source for nationwide scale management decisions centers about the actual situation in the national economy; accomplishment of the concept of preventive controls to facilitate optimization controls, saving budget funds for their implementation and state control servicing, establishment of the necessary evidence for further damages compensation to the state and reduction of the number and volume of financial misconducts in the future; centralization of state financial control, which will consolidate efforts to control completeness of formation, legitimacy, appropriateness and distribution efficiency, redistribution and use of financial resources of the state, eliminate duplication of control tools, create a single database of control tools and their results, optimize servicing costs of state financial control bodies. The practical significance of the research is to develop first-priority recommendations for improving the organizational foundations of state financial control and methods of conducting control measures. Significance/originality. The results obtained form an integrated view of the consequences of functioning of the state financial control bodies, the level of legal consciousness, professional competence and responsibility of officials of state authorities, local self-government, and other entities of economic relations for the consequences of managing state financial resources.

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 Features of formation of the state budget security

2019 ◽  
pp. 212-221
Author(s):  
Serhii Sobchuk
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Well Being ◽  
Economic Security ◽  
The State ◽  
Financial Resources ◽  
Main Task ◽  
State Budget ◽  
Socio Economic Development ◽  
Budget System

Relevance of the research topic. Socio-economic development, which is the main task and simultaneously an instrument for ensuring the effective functioning of the country and increasing the well-being of its population, is directly dependent on the effectiveness of fiscal policy. The choice of forms, methods and models of budget regulation allows to achieve the achieved results by allocation and redistributing the gross domestic product according to the priorities of ensuring economic growth. However, at the present stage, the danger of destructive influence on the budget system of endogenous and exogenous factors of influence increases. Thus, the analysis and characterization of the main approaches to the formation of the state budget security and determination of its increase the directions in the conditions of the country's transformation fiscal system and the limited financial resources are relevant. Formulation of the problem. Budgetary security as a component of the country's financial and economic security reflects the ability to effectively use financial resources accumulated in centralized and decentralized funds to ensure the country's financial stability, opportunities for expanded reproduction and social development. That is why it is expedient to determine the main threats to budget security, the degree of their impact on economic dynamics and possible options for their minimization. Analysis of recent research and publications. The work of foreign scientists is devoted to the study of the formation and assessment of the country's budget security: S. Blancart, J. Buchanan, J. Golden, R. Kelly, A. Rotfeld, A. Pigou, R. Dornbusch, J. Stiglitz, A. Hansen and others. Theoretical and practical contribution to the assessment of the budget regulation role of the socio-economic development and ensuring a sufficient level of its budgetary security of domestic scientists was made by O. Vasilik, V. Geyts, V. Gorbulin, A. Gritsenko, L. Lysyak, I. Lukyanenko, V. Oparin, S. Pirozhkov, V. Fedosov, I. Chugunov, S. Yuri and others. Selection of unexplored parts of the general problem. Highlighting issues become relevant in the face of increasing integration processes and financial globalization. It is important to develop the institutional framework for budget security, the expansion the system factors and indicators that characterize it, in accordance with international requirements and standards. Setting the task, the purpose of the study. The task of the study is to analyze the budget security characteristics. The aim of the study is to reveal the methodological and practical provisions of the formation Ukraine budget security in the context of the institutional modernization of the economy and to determine the directions of its increase by means of fiscal regulation. Method or methodology for conducting research. The article uses a set of methods and approaches of scientific knowledge, among which it is worth noting: systemic, structural, comparative, statistical, analysis and synthesis, synthesis and scientific abstraction. Presentation of the main material (results of work). The features of the formation of the country's budget security are determined. The main indicators of the functioning of the budget system of Ukraine are characterized and the degree of their influence on the level of budget security and socio-economic development is determined. The directions of increasing budget security in the context of institutional modernization of the economy are substantiated. The field of application of results. Organization and conduct of research on the formation and improvement of the budget security. Conclusions according to the article. The country's budget security is one of the main indicators of the level of development of the financial system. Providing long-term sustainability of public finances, balancing social and economic development is a priority task of state authorities. The main indicators of Ukraine's budget security show that there are destabilizing factors, but effective budget regulation will minimize their negative impact on the pace of economic growth. It is advisable to increase the level of budgetary discipline, improve medium-term budget planning and forecasting, form an effective strategy for managing public debt and budget deficit.

scholarly journals IDENTITY AS A PHENOMENON OF THE POSTMODERN AGE

2019 ◽  
pp. 60-70
Author(s):  
Mykhailo Stepyko
Keyword(s):  
Cultural Models ◽  
Well Being ◽  
The State ◽  
Collective Identities ◽  
Modern Democracy ◽  
Melting Pot ◽  
Nation States ◽  
Role Of The State ◽  
The One ◽  
Traditional Structures

This article has analyzed the influence of postmodern practices on the development and functioning of nation states, their culture and identity. It is shown that postmodernism is largely determined by the processes of globalization as the current defining civilizational progress, the content of which is the growing interconnection and interdependence of national economies, political and socio-cultural systems, as well as the identity of universalistic practices of regulating the activity of subjects of world-system relations in different spheres of being. It was found that one of the problematic consequences of postmodernism is the radical transformation of traditional structures and principles of self-identification, both collective and personal wherever they happen, and whatever the institutional, cultural layers of society and patterns of behavior affect people. Close coexistence and even interpenetration of completely different, sometimes mutually exclusive, and sometimes simply disjointed value scales lead to total relativization of everything and everybody when even personal and collective identities lose the quality of metaphysical constants and are perceived as an unfinished project. That is why a person of the postmodern age is deprived of self-certainty. Therefore, there is a great need to rethink the content and consequences of postmodern practices of blurring traditional identities and the emergence of new ones, the role of the state in preserving and protecting the values, contents, ideals, cultural models and language that shape and reproduce the nation. It is concluded that in post-totalitarian states of the European space (including Ukraine), processes of globalization and post-modern practices create two opposite tendencies. On the one hand, globalization unifies, internalizes and westernizes all aspects of society. On the other hand, in the way of bringing the elements of modern democracy into the life of the post-totalitarian state, globalization stimulates the processes of cultural and spiritual revival and the desire to form the collective «We», affirm its identity and individuality through consolidation around a common history, language, culture, values and orientations, life strategies. In Ukraine, it is also a consolidation of the efforts of all its citizens to repel Russian aggression, protect the sovereignty and independence of the state, integrate into European and Euro-Atlantic structures, achieve well-being for all citizens. Ukraine, as the newest unfinished civilization project, has all prospectives of avoiding the pitfalls of both «melting pot» and multiculturalism, as well as postmodern problems, since most of them have not yet attained a broad realization in its territory.

scholarly journals IDENTITY AS A PHENOMENON OF THE POSTMODERN AGE

2019 ◽  
pp. 60-70
Author(s):  
Mykhailo Stepyko
Keyword(s):  
Cultural Models ◽  
Well Being ◽  
The State ◽  
Collective Identities ◽  
Modern Democracy ◽  
Melting Pot ◽  
Nation States ◽  
Role Of The State ◽  
The One ◽  
Traditional Structures

This article has analyzed the influence of postmodern practices on the development and functioning of nation states, their culture and identity. It is shown that postmodernism is largely determined by the processes of globalization as the current defining civilizational progress, the content of which is the growing interconnection and interdependence of national economies, political and socio-cultural systems, as well as the identity of universalistic practices of regulating the activity of subjects of world-system relations in different spheres of being. It was found that one of the problematic consequences of postmodernism is the radical transformation of traditional structures and principles of self-identification, both collective and personal wherever they happen, and whatever the institutional, cultural layers of society and patterns of behavior affect people. Close coexistence and even interpenetration of completely different, sometimes mutually exclusive, and sometimes simply disjointed value scales lead to total relativization of everything and everybody when even personal and collective identities lose the quality of metaphysical constants and are perceived as an unfinished project. That is why a person of the postmodern age is deprived of self-certainty. Therefore, there is a great need to rethink the content and consequences of postmodern practices of blurring traditional identities and the emergence of new ones, the role of the state in preserving and protecting the values, contents, ideals, cultural models and language that shape and reproduce the nation. It is concluded that in post-totalitarian states of the European space (including Ukraine), processes of globalization and post-modern practices create two opposite tendencies. On the one hand, globalization unifies, internalizes and westernizes all aspects of society. On the other hand, in the way of bringing the elements of modern democracy into the life of the post-totalitarian state, globalization stimulates the processes of cultural and spiritual revival and the desire to form the collective «We», affirm its identity and individuality through consolidation around a common history, language, culture, values and orientations, life strategies. In Ukraine, it is also a consolidation of the efforts of all its citizens to repel Russian aggression, protect the sovereignty and independence of the state, integrate into European and Euro-Atlantic structures, achieve well-being for all citizens. Ukraine, as the newest unfinished civilization project, has all prospectives of avoiding the pitfalls of both «melting pot» and multiculturalism, as well as postmodern problems, since most of them have not yet attained a broad realization in its territory.

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 Political Theory of the Disruption

1916 ◽  
Vol 10 (3) ◽  
pp. 437-464 ◽  
Author(s):  
Harold J. Laski
Keyword(s):  
Political Theory ◽  
Political Authority ◽  
The State ◽  
The Political ◽  
The Reformation ◽  
Secular Society ◽  
The One ◽  
Definition Of ◽  
Political Principles ◽  
The Church

“Of political principles,” says a distinguished authority, “whether they be those of order or of freedom, we must seek in religious and quasi-theological writings for the highest and most notable expressions.” No one, in truth, will deny the accuracy of this claim for those ages before the Reformation transferred the centre of political authority from church to state. What is too rarely realised is the modernism of those writings in all save form. Just as the medieval state had to fight hard for relief from ecclesiastical trammels, so does its modern exclusiveness throw the burden of a kindred struggle upon its erstwhile rival. The church, intelligibly enough, is compelled to seek the protection of its liberties lest it become no more than the religious department of an otherwise secular society. The main problem, in fact, for the political theorist is still that which lies at the root of medieval conflict. What is the definition of sovereignty? Shall the nature and personality of those groups of which the state is so formidably one be regarded as in its gift to define? Can the state tolerate alongside itself churches which avow themselves societates perfectae, claiming exemption from its jurisdiction even when, as often enough, they traverse the field over which it ploughs? Is the state but one of many, or are those many but parts of itself, the one?

Beyond stateless democracy

2015 ◽  
Vol 36 (1) ◽  
pp. 21-41
Author(s):  
William J. Novak ◽  
Stephen W. Sawyer ◽  
James T. Sparrow
Keyword(s):  
Common Good ◽  
John Locke ◽  
The State ◽  
Direct Response ◽  
Classical Liberal ◽  
Liberal Conception ◽  
Neutral Site ◽  
The Common ◽  
The One ◽  
Definition Of

Pierre Bourdieu began his posthumously published lectures “On the State” by highlighting the three dominant traditions that have framed most thinking about the state in Western social science and modern social theory. On the one hand, he highlighted what he termed the “initial definition” of the state as a “neutral site” designed to regulate conflict and “serve the common good.” Bourdieu traced this essentially classical liberal conception of the state back to the pioneering political treatises of Thomas Hobbes and John Locke.1 In direct response to this “optimistic functionalism,” Bourdieu noted the rise of a critical and more “pessimistic” alternative—something of a diametric opposite.

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