scholarly journals Current issues of legal environment of tax security of Ukraine

2021 ◽  
pp. 13-15
Author(s):  
Oleksandr BRYHINETS
Keyword(s):  
Economic Security ◽  
The State ◽  
Structural Element ◽  
State Security ◽  
System A ◽  
Current State ◽  
State Tax ◽  
Micro Level ◽  
Main Components ◽  
Economic Crimes

The paper notes that in order to effectively ensure financial the safety of citizens of Ukraine is extremely important to achieve an appropriate level of tax security of the state as a basic structural element of financial state security. Identified threats affecting the current state the domestic tax security of the state. A number of regulatory and legal acts regulating the provision of tax security in Ukraine. A set of actions has been determined that is optimal for increasing the level of tax security of Ukraine. Politics should become the basis of state tax security ensuring the safety of domestic producers, because they are the most payers of taxes and fees, guarantors of a developed economic system, a source of employment in a market economy. Many problems getting in the way the study of tax security is explained by the fact that «tax security state» as a term is practically not regulated in the legislation of our state, its specifics and the composition of threats that can cause him significant harm. The vast majority of domestic and foreign scientists, considering issues of tax security, focus on micro-level, namely on the tax security of enterprises. While this the problem requires in-depth development and a systematic approach to determining the concept of «tax security» is precisely at the macro level of the study of the tax state security. To ensure the proper level of tax security it is necessary to determine its current state, the main components and factors of influence, examining the features of the functioning of the domestic tax system. It was noted that the future cooperation of the State Tax Service of Ukraine and Bureau of Economic Security will help eliminate duplication of functions law enforcement and reducing unnecessary and unjustified pressure on taxpayers, and will also help improve efficiency investigation of economic crimes and improve Ukrainian investment attractiveness.

scholarly journals Global challenges and the formation of the digital economy: current state, security problems, development trends

2020 ◽  
pp. 52-60
Author(s):  
Natalya Lytnyeva ◽  
Sergey Voronov ◽  
Natalia Kidanova
Keyword(s):  
Rapid Development ◽  
Information Age ◽  
Economic Security ◽  
The State ◽  
Economic Agents ◽  
State Security ◽  
Current State ◽  
Wide Range ◽  
Main Basis

At present, the issues of economic security seem to be relevant both for the economic development of the state and for complex scientific research. A wide range of the vital activities of society includes indicators that reflect the potential threats that can be encountered by economic agents. The problem of economic security is now becoming increasingly important, and this in turn is caused by the rapid development of a diversified alternative economy that uses the latest achievements of scientific and technological progress. It is quite difficult to predict the development of the country’s economy in the long term when the current challenges and threats are not taken into account. That is why in the information age, where information technology is the main basis for conducting economic activity, and information security is one of the main directions of state development, while the state itself acts as an economic institution. Therefore, the development of the digital economy in Russia poses both opportunities and significant threats.

Economic expertise as a tool to counter the shadow economy

2021 ◽  
pp. 131-136
Author(s):  
С.В. Банк ◽  
В.Ф. Вакуленко
Keyword(s):  
Shadow Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
Large Percentage ◽  
Economic Situation ◽  
Public Finances ◽  
Economic Relations ◽  
Current State ◽  
Almost All

Теневая экономика проникает практически во все экономические сферы жизнедеятельности общества. Она включает в себя различные экономические отношения, которые находятся за рамками закона в областях производства, потребления, обмена и распределения. Воспрепятствование теневой экономике, предстающей одной из базовых угроз экономической безопасности страны, есть необычайно актуальное явление в настоящее время. Современное состояние сектора теневой экономики в России весьма динамично развивается, что влечет за собой негативное воздействие на социально-экономическое положение государства. В основном, это относится к представителям малого и среднего бизнеса, который занимается предоставлением услуг и производством разнообразных товаров. Актуальность избранной тематики заключается в том, что сейчас в России большой процент теневых доходов, тогда, как эти деньги могли быть направлены на становление и развитие МСП, особенно во времена обостренной пандемии, что позволило бы минимизировать экономическую напряженность и нарастить результативность государственных финансов. The shadow economy penetrates almost all economic spheres of society. It includes various economic relations that are outside the scope of the law in the areas of production, consumption, exchange and distribution. The obstruction of the shadow economy, which appears to be one of the basic threats to the economic security of the country, is an extremely relevant phenomenon at the present time. The current state of the shadow economy sector in Russia is developing very dynamically, which entails a negative impact on the socio-economic situation of the state. This mainly applies to representatives of small and medium-sized businesses that provide services and produce a variety of goods. The relevance of the chosen topic lies in the fact that now there is a large percentage of shadow income in Russia, while this money could be used for the formation and development of SMEs, especially during times of an acute pandemic, which would minimize economic tension and increase the effectiveness of public finances.

scholarly journals Use of financial monitoring in the investigation of crimes in the economic sphere

2020 ◽  
pp. 386-389
Author(s):  
Tetiana Chasova
Keyword(s):  
Money Laundering ◽  
Service Providers ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Scientific Article ◽  
Criminal Proceedings ◽  
Terrorist Financing ◽  
Financial Monitoring ◽  
Economic Crimes

The scientific article analyzes the conduct of financial monitoring during the investigation of economic crimes. The position ofscientists on the definition of financial monitoring and its role in the formation of economic security of the state is studied. The mainstatements of the Law of Ukraine “On Prevention and Counteraction to Legalization (Laundering) of Proceeds from Crime, Financingof Terrorism and Proliferation of Weapons of Mass Destruction” on financial monitoring and standards of the Group for Developmentof Financial Measures to Combat Money Laundering and Terrorist Financing (FAT) and European Union Directive 2015/849 “On theprevention of the use of the financial system for the purpose of money laundering and terrorist financing”.Ensuring the economic security of the state is possible provided that the fight against legalization (laundering) of proceeds fromcrime. Economic crimes undermine the economic and financial system of the state, encroach on the legitimate interests of individuals.Financial monitoring is a form of financial control and its conduct as part of a criminal investigation and is a means of proof.The problem of legalization (laundering) of proceeds from crime in recent years has become particularly important because itthreatens the economic security of the country. That is why the state implements measures of enhanced control in this matter throughlegal regulation of financial monitoring. The purpose of criminal proceedings is to resolve controversial issues, including the appropriatefinancial monitoring of suspicious activities related to money laundering.The financial monitoring system covers all financial service providers and determines that there should be cooperation in resol -ving issues related to the legalization of proceeds from crime. The issue of the use of financial monitoring in criminal proceedings hasbeen studied by researchers and practitioners, but many issues remain unresolved.

scholarly journals THE CURRENT STATE OF INFORMATION AND ECONOMIC CRIMES IN UKRAINE

2020 ◽  
Vol 2 (6) ◽  
pp. 66-75
Author(s):  
Hanna Kostovyat ◽  
Vitaliy Serzhanov
Keyword(s):  
Negative Impact ◽  
Economic Status ◽  
Economic Security ◽  
Economic Crime ◽  
Criminal Cases ◽  
Foreign Markets ◽  
Current State ◽  
Economic State ◽  
Low Efficiency ◽  
Economic Crimes

Considered the quality of the investigation of information and economic crimes in Ukraine, carried out the analysis of the current state of cybersecurity and economic crimes, which have a negative impact on the modern state of the country.  The concepts of "economic security", "economic crime" and "cybercrime", which is closely related to each other criminal acts: cybercrime and cybercrime" are defined.  A comparative analysis of economic crimes for the third quarter is provided 2020, the dynamics of GDP of Ukraine, the rating of the economic state of security of the country. The level of information and economic crimes remains high, which is characterized by various consequences for the state, companies, citizens than ever before. Every year in Ukraine, the number of victims of cybercrime increases, especially during the Covid-19 pandemic, which made adjustments to the activities of organizations at the local and state levels The purpose of the article is to analyze the current state of cybersecurity and economic crimes that negatively affect the current state of the country, to highlight the main problems of the national cyber defense system. The economic status of the country is the main criterion for assessing a developed society, since the economy ensures a decent standard of living, the existence of the country and its progress. In order to ensure the fundamental development of the state's economy, it is necessary to create an appropriate production base, because the decline in production and its low efficiency are an important reason for the dependence of the Ukrainian economy on foreign markets, that is, its low level of economic security. It is also necessary to pay attention to criminal cases related to cybercrime, which operate in accordance with outdated methods that do not facilitate the collection of evidence or the completion of a decision on the case.

scholarly journals Directions of adaptation of the financial legislation of Ukraine to the EU legislation taking into account implementation of the concept of a new innovative model of the state management of financial system of Ukraine

2020 ◽  
pp. 97-114
Author(s):  
V.V. Sukhonos ◽  
Y.V. Harust ◽  
T.A. Vasilieva ◽  
V.I. Melnyk ◽  
V.V. Mirgorod-Karpova
Keyword(s):  
Crucial Role ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Scientific Article ◽  
System Management ◽  
State Budget ◽  
State Management ◽  
Current State

The scientific article is devoted to the coverage of one of the most pressing problems of Ukraine - problematic aspects of its economic security. The authors cover the current state of Ukraine's economy and analyze the views of domestic and foreign scholars on overcoming the economic crisis in the country. The current state of legal support of the foundations of financial and economic security of Ukraine is studied. The emphasis is on the crucial role of reforming and creating a new concept of the financial system of Ukraine. The foreign experience of ensuring the economic security of the country is analyzed. The paper plays a crucial role in reforming the system of public authorities in order to reduce the corruption element in public processes. The authors define that the financial system is a significant social sphere in society, on the state of which depends not only the economic security and reliability of the country, but also the potential of the state on the world stage as a whole. That is why the article focuses on the development of a new effective concept that would restructure the entire sector of the financial system of the state should be a priority in state and regional policy. This determines the urgency of studying the main problems and shortcomings of the current financial system of Ukraine, as well as the objective need to introduce a new concept of economic security of Ukraine. The Concept proposes ways to optimize the activities and structure of the subjects of financial system management in Ukraine, coordination and interaction between them. Proposals are provided for improving the administrative legislation that defines liability for financial offenses. Criteria for evaluating the effectiveness of financial system management are outlined. The concept envisages reforming the bodies of the Ministry of Finance of Ukraine, the Ministry of Internal Affairs of Ukraine, the Security Service of Ukraine, the State Tax Service of Ukraine, the State Customs Service, the State Fiscal Service, the State Audit Office, the Financial Monitoring Service, the Office of the Prosecutor General of Ukraine. state policy in the field of economy and finance, ensuring the economic security of the country, combating economic crime, reducing the shadow economy, control over the completeness of customs and tax revenues, as well as the effective use of the State budget.

scholarly journals ON IMPORT SUBSTITUTION OF THE MEAT INDUSTRY FOR PROVIDING FUNCTIONS OF SOCIAL PROTECTION OF POPULATION: FEATURES AND ANALYSIS

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 204-212
Author(s):  
Nassyrova Anar, ◽  
◽  
Rudyk Natalia, ◽  
Shchegoleva Elena, ◽  
Kolesnikova Elena, ◽  
...  
Keyword(s):  
Local Governments ◽  
Social Protection ◽  
Import Substitution ◽  
Meat Products ◽  
Social Institutions ◽  
Economic Security ◽  
The State ◽  
Meat Industry ◽  
Current State

The idea of import substitution, as well as its attendant problems and challenges, arise permanently and becomes relevant for national economies within the framework of national security concepts and socio-economic development strategies of different countries. Russia is no exception and ensuring social protection of the population is paramount for the sustainability of the interaction of social institutions and ensuring food and economic security in general at the regional and country levels. The meat and meat products market, being the largest segment of the domestic food market, has a significant impact on the country's food supply. The presented study discribes the features of domestic meat industry development in implementation of import substitution programs. Solving the problems of import substitution is not an instant procedure[3]. This is a set of long-term measures, in the implementation of which state bodies at all levels, business itself, and local governments should take part. The purpose of the work is to show the problems that the industry is facing at the present stage, the directions of their solutions and the tasks of the state in this mechanism. The current state of the industry, the volume of its financial support have been analyzed in the study. The state support of import substitution in the industry and its results are examined in detail. Based on data on the current state, the main problems of the development of the industry have been identified, the dynamics of import substitution in it has been shown, there have been formulated recommendations for the effective development of the industry in the long term.

scholarly journals Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

2020 ◽  
Vol 81 (4) ◽  
pp. 280-290
Author(s):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova
Keyword(s):  
Economic Activity ◽  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Industrial Enterprises ◽  
Four Levels ◽  
Business Entities ◽  
Functional Components ◽  
Economic Crimes

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

scholarly journals The role of tax police units of the State Tax Service of Ukraine as subjects of ensuring the system of economic security of the state

2019 ◽  
pp. 71-78
Author(s):  
V.I. Melnik
Keyword(s):  
National Economy ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
State Tax ◽  
Probable Occurrence ◽  
Current Context ◽  
State And Local ◽  
Legislative Changes ◽  
Government Body

The article is devoted to the analysis of the activity of the revenue bodies and fees for combating tax offenses in terms of ensuring the economic security of Ukraine. The author investigates the work of tax police units in the context of dynamic legislative changes, the results of these innovations are evaluated in terms of the ability of the designated entity to perform its own tasks and functions in full. The urgent need for effective systematic provision of the state’s economic security system is emphasized. Attention is drawn to the probable occurrence of a number of destructive consequences for the national economy as a result of committing tax offenses. It is pointed out that there is a real need for systematic effective counteraction to these criminal acts, especially before the start of the work of a new government body authorized to investigate all these offenses. The current legal position of tax police units is analyzed. The significance is substantiated by the activity of tax police units as a subject of providing the economic security system of Ukraine especially in the current context of active multi-vector legislative changes and the frequent emergence of new challenges for the national economy. The tasks, functions, and competence of tax police units are investigated as a subject of providing the state’s economic security system. The issue of interaction of this law enforcement agency is considered with state and local self-government bodies, subjects of international law, authorized foreign bodies, the public, and others on issues of ensuring the economic security of Ukraine. Found that the key areas of work to ensure the state’s economic security system remains investigations into criminal activities in the area of taxation and the budgetary sphere, the conduct of operational-search measures, as well as the consideration of individual cases of administrative offenses. The important role and other directions of work units of tax police is indicated and proved to facilitate the successful accomplishment of this task. Keywords: national economy, threats to the national economy, a system of economic security of the state, tax offenses, units of tax police SFS of Ukraine.

scholarly journals STATE ANTI-CORRUPTION POLICY: PROBLEMS OF FORMATION AND IMPLEMENTATION

2020 ◽  
Vol 19 (2) ◽  
pp. 41-49
Author(s):  
Ulia Edigareva ◽  
D. E. Morkovkin ◽  
Alexander Vlasov
Keyword(s):  
Economic Security ◽  
The State ◽  
Security System ◽  
Economic Situation ◽  
Legal Rights ◽  
Local Authorities ◽  
Personnel Policy ◽  
State Security ◽  
Rights And Interests ◽  
Policy Problems

State security largely depends on the economic security system and on measures taken by the state to protect sovereignty, legal rights and interests of citizens. The peculiarity of this policy is due to many factors, among them: the economic situation in the state, personnel policy, etc. The article analyzes various ways of state anti-corruption policy pursued by state authorities and local authorities.

Creating current as a modern challenge to the economic security system of the state

2019 ◽  
pp. 83-87
Author(s):  
I. A. Silchenkov
Keyword(s):  
Economic System ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
State Security

The article analyzes the problems arising from the use of various cryptocurrencies as a challenge to the economic system of state security. In this regard, the threats from cryptocurrencies to traditional financial relations and possible ways of influence on the part of States aimed at combating such threats are considered.

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