scholarly journals Tax system in an unstable economy

2021 ◽  
pp. 208-215
Author(s):  
A. E. Zhamiyeva ◽  
G. A. Nassyrova ◽  
D. M. Mazhitov ◽  
M. S. Maramygin
Keyword(s):  
National Economy ◽  
Tax Policy ◽  
Traditional Approach ◽  
The State ◽  
Sustainable Growth ◽  
Practical Significance ◽  
Synthesis Methods ◽  
Tax System ◽  
The Impact ◽  
Tax Regulation

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 

CONCEPTUAL PROVISIONS OF THE STATE POLICY OF ENSURING THE ECONOMIC SECURITY OF UKRAINE IN THE CONDITIONS OF MODERN THREATS AND DIGITALIZATION

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 280-286
Author(s):  
Olga GARAFONOVA ◽  
◽  
Liydmyla POLISHCHUK ◽  
Liudmyla DYKHNYCH ◽  
Inna YASHCHENKO ◽  
...  
Keyword(s):  
National Economy ◽  
State Policy ◽  
Structural Changes ◽  
Initial Conditions ◽  
Positive Impact ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
External Threats ◽  
The Impact

The article focuses on the relevance of identification and typology of modern risks and threats to the economic security of Ukraine. According to the nature of modern risks and threats, they are classified as hybrid. The hybrid nature of modern threats to Ukraine’s economic security necessitates the application of new approaches to the formation and implementation of state policy to ensure the economic security of Ukraine’s national economy. It is shown that the economic security of the state is a complex dynamic system that requires constant monitoring and management of resilience to internal and external threats in order to ensure a positive impact on socio-economic development, improve macroeconomic development, ensure quality and necessary structural changes and institutional reforms. formation of the system of competitiveness of the national economy. Under such conditions, the general goal of state policy should be to improve Ukraine’s economic security system, ensure a higher level of its resistance to the impact of hybrid risks and threats, factors and conditions of globalization and the world order. The elements of the state policy of economic security of Ukraine are determined, namely – the initial conditions, the purpose of state policy, goals and principles of policy, directions of formation of the system of counteraction to security threats, financial-resource and organizational-managerial support. The practical significance of the research results is that the immaturity of the integral system of economic security of the state is identified, which is due to the imperfection of the institutional environment, the imbalance of its structure, the predominance of the role of informal institutions over formal ones. The scientific novelty of the study is to substantiate the conceptual provisions of state policy to ensure the economic security of the state in the face of non-standard hybrid risks and threats.

scholarly journals ДОКТРИНА СОЦІАЛЬНИХ ОРІЄНТИРІВ ПОДАТКОВОЇ ПОЛІТИКИ В УМОВАХ ДЕМОКРАТИЧНИХ ТРАНСФОРМАЦІЙ СУСПІЛЬСТВА

2018 ◽  
pp. 66-72
Author(s):  
Т. В. Калінеску
Keyword(s):  
Tax Policy ◽  
Wide Spectrum ◽  
Value Added ◽  
The State ◽  
Reference Points ◽  
Practical Significance ◽  
Forward Movement ◽  
Tax System ◽  
The Social ◽  
Social Reference

Formulation of the problem. The redistribution of labor results in any society is carried out through the tax system, therefore the question of morality perception of functioning of the tax system society is requires certain discussions, explanations of the existent files of consideration  to the processes of socialization the tax policy in the conditions of democratic transformation of Ukrainian society. A research purpose is grounded the doctrine of choice the social reference-points of tax policy, what is coming from the modern requirements of democratic transformations in Ukraine. The object of research is the tax system of Ukraine, which constantly is founding in the stage of reformation and alterations in the process of the budgetary planning and attempts to execute the requirements of foreign investors. Methodological basis of research became the methods and principles of scientific cognition the general and special methods and receptions which are used in the process of ground the choice of social reference-points for forming of doctrine of tax policy. Including the methods of systematization and generalization are used for the analysis of the existent system of taxation in Ukraine; inductions and deductions - for the ground of construction of the social oriented doctrine of tax policy; the between disciplinary analogy - for the evaluation of indexes and taxes on which must be oriented tax politicians in the conditions of democratic transformations of society. The hypothesis of research became position that strengthening of social role of taxes is the mortgage of development the democratic society. And this is means that basic form of providing the policy of social aspiration in the state must become the tax system at a self-weighted formed. The statement of basic materials. It is well-proven that the doctrine of tax policy must assist a purposeful socio-economic forward movement on principles of balanced the interests of all members of society and systematization of tactical and strategic tasks in relation to reformation of Ukrainian tax system. By basic social reference-points in taxation must come forward: profit of physical persons, capital duties in all its material and non-material forms, differentiation of tax value-added and introduction of wide spectrum of excises. Originality and practical significance of the research. By basis the development of doctrine the tax policy is founded a public agreement, which shows by itself the set of scope rules with determination of responsibility all members of population. Such approach will allow attaining a consensus in civil society. Directions of socialization the processes of taxation are offered the applied value and allow to send community development in a democratic way, based on respect to the human, to freedom of his choice in public life and way of thinking and allow to regulate socio-economic conflicts in society. Conclusions of the research. The conducted research are allowed to formulate the row of important conclusions, in relation to the choice of concrete social reference-points, which in further will help correctly to place accents in the choice of objects and base of taxation, to mark those, which brake development of separate territories, to come in the state of repressiveness results and to create socio-economic tension in society.

scholarly journals Tax regulation of socio-economic development

2020 ◽  
pp. 147-155
Author(s):  
Valeriy Koroviy
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
The State ◽  
Regulation Mechanism ◽  
State Budget ◽  
Tax Revenues ◽  
The Social ◽  
Socio Economic Development ◽  
The Impact ◽  
Tax Regulation

Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for the development of a tax regulation mechanism will provide an opportunity to increase the degree of adaptability of the impact of taxation on the socio-economic environment. Important priorities in the activities of fiscal authorities are to improve the quality of the mechanism of tax administration, improving the model of the state tax risk-management. Analysis of recent research and publications. The development of the mechanism of tax regulation was considered by foreign scholars, in particular, A. J. Auerbach, R. M. Byrd, E. M. Zolt, J. Mehon, A. Laffer, J. Friedman, V. Tanzi. Their work reflects the importance of tax regulation to ensure progressive socio-economic development over the past decades. L. Lysyak, A. Mazaraki, M. Kuzhelev, A. Nikitishin, V. Makogon, L. Sidelnikova, I. Chugunov and other Ukrainian scientists have developed a concept for implementing of the tax policy in Ukraine in the context of economic system transformation. Selection of unexplored parts of the general problem. The mechanism of the tax regulation of socio-economic development needs further research. An important task of the state is to increase the effectiveness of fiscal incentives. The aim of the article is to improve the mechanism of formation and implementation of the mechanism of tax regulation of socio-economic development of the country in terms of structural changes in the financial system. Research methodology. The system approach and the method of comparative analysis, synthesis, logical approach and method of scientific abstraction are used. Techniques of statistical analysis were used in the study of the peculiarities of tax revenues and fees to the State Budget of Ukraine. Results of work. An analysis of the impact of the tax revenues on the dynamics of economic development for the period 2011-2019 was performed. The dynamics and the specific weight of the overpayment of the taxes and fees to the State Budget of Ukraine are studied. The directions of improvement of the system of tax administration are offered. Suggestions for improving the tax regulation mechanism are substantiated. Conclusions. Tax regulation is a very effective lever of influence on the dynamics of economic development and the social stability. At the center of the institutional mechanisms of its implementation is a set of redistributive relations regarding the social product. The development of the provisions for forecasting and planning of the tax policy measures in the context of globalization will provide an opportunity to increase the adaptability of the impact of tax regulation on economic development. In order to improve tax regulation in the formation of budget revenues, it is advisable to improve the quality of forecasting macroeconomic indicators of the country's development and planning of the tax revenues, and to increase the effectiveness of mechanisms for collecting and preventing the growth of tax debt. It is quite important and relevant to ensure a balanced tax policy, which should be based on a systematic approach to the interaction of the components of tax relations, taking into account the principles of fiscal sufficiency, neutrality, stability and cost-effectiveness of taxation.

Ensuring food security amid the spread of COVID-19

Ekonomika APK ◽  
2021 ◽  
Vol 321 (7) ◽  
pp. 16-27
Author(s):  
Mykola Pugachov ◽  
Olha Khodakivska ◽  
Oleksandr Shpykuliak ◽  
Nataliia Patyka ◽  
Olena Hryschenko
Keyword(s):  
Food Security ◽  
Food Products ◽  
The State ◽  
Practical Significance ◽  
Economic Science ◽  
Political Factors ◽  
Healthy Nutrition ◽  
Economic Methods ◽  
Force Majeure ◽  
The Impact

The purpose of the article is to carry out an analytical assessing the impact of the COVID-19 pandemic on the level of food security in Ukraine. Research methods. The research was based on general scientific and economic methods, the creative heritage of the founders of economic science, publications of Ukrainian and foreign scientists on the impact of quarantine restrictions related to the spread of the COVID-19 pandemic on the level of food security of the country, regulatory legal acts, data from the State Statistics Service of Ukraine, electronic resources and other sources. The monographic approach is used to analyze the dynamics of the actual consumption of agri-food products and the level of food independence for individual agri-food products. Normative and positive approaches are used to highlight real risks and threats to food security. A number of techniques of abstract-logical tools made it possible to make a scientific and applied generalization of the material presented, to formulate intermediate and final conclusions and proposals. Research results. An analytical assessing the impact of the COVID-19 pandemic on the consumption of agri-food products and the level of food independence for individual agri-food products has been carried out. It has been proven that Ukraine produces enough food to ensure healthy nutrition for citizens. It has been determined that due to the low purchasing power of the population, groups of citizens with low incomes have limited access to essential agricultural and food products. In the medium and long term, there will be a shortage of food resources and global food inflation, the situation in agricultural markets will remain unstable, and trade will continue to develop under the influence of not only competition, but also political factors. Scientific novelty. The theoretical and methodological provisions, scientific, methodological and practical approaches to determining the factors of influence of quarantine measures and the spread of COVID-19 to the level of food security of the state have been substantiated. Assessing the impact of quarantine measures and the spread of COVID-19 on food security made it possible to identify the main risks of ensuring the country's food security. Practical significance. The applied aspects of the study can be taken into account in the formation of programs for the socio-economic development of the agri-food sector of Ukraine, which will increase the effectiveness of state initiatives aimed at ensuring food security of the state and increase the country's readiness for force majeure threats. Tabl.: 7. Figs.: 3. Refs.: 17.

scholarly journals Pandemics and Tax Innovations: What can we Learn from History?

2020 ◽  
Vol 6 (3) ◽  
pp. 270-297
Author(s):  
A. I. Pogorletskiy ◽  
◽  
F. Söllner ◽  
Keyword(s):  
Tax Policy ◽  
Large Scale ◽  
Inductive Method ◽  
Tax Administration ◽  
The European Union ◽  
The Past ◽  
Tax Incentive ◽  
Tax Systems ◽  
The Impact ◽  
Tax Regulation

In this article, we shall see how pandemics of deadly diseases have changed tax systems over the past two millennia, each time leading to the emergence of new forms of taxation and tax administration. The purpose of the article is to prove that pandemics and the most notable innovations in tax policy are closely interrelated and that the consequences of the largest pandemics in the history of mankind are new approaches to the organization of national tax systems as well as the formation of interstate tax regulation. The lessons from history can be applied to the current corona crisis and may help us devise the appropriate anti-crisis tax policy. The study is based on the historical empirical-inductive method applied to reliable facts of the past related to pandemics and taxation. We trace the evolution of tax policy under the impact of the most significant pandemics and identify patterns of taxation and tax administration that are specific to their eras and are still relevant in the course of the pandemic COVID-19. Our analysis allows us to draw the following conclusions: (1) There is a historical link between pandemics and tax regulation. Many tax innovations originated in response to the consequences of large-scale epidemics of deadly diseases. (2) Many of the tax incentive tools used today in the fight against the corona crisis have already been used during previous pandemics so that we may learn from the experience of earlier times. (3) The COVID-19 pandemic can be expected to have several important consequences for taxation and public finance: innovations in tax administration with an emphasis on remote fiscal audits and digital control; innovations in the taxation of digital companies and their operations at the national and international level; possibly fundamental changes in the tax system of the European Union; and possibly a return of the inflation tax.

scholarly journals Methods of Ukrainian labor migrants reintegration in the context of state migration policy

2019 ◽  
pp. 14-17
Author(s):  
Liubomyr ROMAN
Keyword(s):  
Sustainable Development ◽  
National Economy ◽  
Migrant Workers ◽  
State Policy ◽  
Labor Migration ◽  
Migration Policy ◽  
The State ◽  
Labor Migrants ◽  
The Individual ◽  
The Impact

Introduction. The reintegration of migrant workers is the renewal and accelerated development of ties between the individual and the society, the economic and cultural systems, the restoration of the impact of the individual on socio-economic, socio-cultural and political processes and phenomena, increasing participation in the processes of sustainable development on the basis of introducing elements of economic culture countries of pre-migration. The methodological bases for improving the mechanisms of reintegration of labor migrants should be assessed on the basis of available political and legal support. The problem of labor migration has now taken on a national scale, which brings it out of the limits of the influence of any organization, cluster or individual state authority. The formulation of a strategy for regulating labor migration should be made on the basis of the status of this problem as a national one, therefore, requiring macroeconomic regulation, which will be supported by a strong institutional and regulatory framework. The purpose of the paper is to substantiate the method of reintegration of Ukrainian labor migrants in the context of state migration policy. Results. Theoretical aspects of reintegration of labor migrants are covered. The content analysis of the legal acts of the President of Ukraine is carried out. A number of significant legal acts that have or can have a significant impact on state migration policy are characterized. The peculiarities of the functioning of the central executive body, which implements the state policy in the sphere of migration, and the recent changes in determining the range of subjects of formation and implementation of the state policy in the sphere of labor migration are analyzed. The importance of regulating the issue of investments earned during the emigration of funds into the national economy is substantiated. Conclusion. According to the conducted research, the method of reintegration of Ukrainian labor migrants in the context of the state migration policy is formed under the influence of debates about the factors, directions and forms of support of the respective processes by the state authorities. We believe that the main disadvantage of reintegration institutional support is the lack of a unified approach to the role and importance of repatriates for the sustainable development of the national economy. In our opinion, this approach should be consolidated in the form of the Law of Ukraine with a clear definition of the subjects of assistance to repatriation and reintegration of labor migrants, as well as to strengthen with additional measures of informational, organizational character, tax privileges for investing the money earned abroad for search, development of employers of skilled migrant workers returning to Ukraine.

scholarly journals ENSURING THE ECONOMIC SECURITY OF THE STATE IN INSURANCE PROCESSES

2020 ◽  
pp. 198-202
Author(s):  
І. В. Ліченко
Keyword(s):  
Economic Growth ◽  
National Economy ◽  
Private Insurance ◽  
Economic Security ◽  
The State ◽  
Sustainable Growth ◽  
Insurance Companies ◽  
Government Agencies ◽  
External Threats ◽  
National Institutions

In the current conditions of instability of the national economy and tense geopolitical situation, one of the key factors contributing to the realization of national interests and priorities of Ukraine is economic security. Which characterizes a state of the economy in which the economic interests of the enterprise, region, state and society are reliably protected from internal and external threats. The development of integration processes in the world community contributes to the economic growth of the state, however, like any development process, it faces a number of negative factors and risks that pose a threat to economic security. Given the complexity of the processes in domestic and foreign policy, the majority of the population is unsure of their future. The global crisis has revealed serious shortcomings in the mechanism for managing the economic security of the state and domestic economic entities, which has been reflected in declining economic growth, gross domestic product, rising unemployment and other indicators. As a result, there is a growing focus on security and risk management tools at the macroeconomic level, as well as their effectiveness in the national context. The article examines the mechanisms of ensuring the economic security of the state in the insurance process, which are crucial factors for sustainable growth and functioning of the national economy as a whole. Various areas are considered: ensuring the safety of policyholders, private insurance companies, national institutions (government agencies, organizations). The article examines the mechanisms for ensuring the economic security of the state in the insurance process, which are the most important components of stable growth and functioning of the national economy as a whole. Various areas are considered: ensuring the safety of insured persons, private insurance companies, national institutions (government agencies, organizations). The economic security of the state must be ensured, first of all, by the efficiency of the economy itself, that is, along with the protective measures taken by the state, it must protect itself on the basis of high productivity, product quality and more.

CALCULATION OF INDICATORS OF ENVIRONMENTAL IMPACT OF MINING ENTERPRISES ON THE STATE OF THE NATURAL ENVIRONMENT

2021 ◽  
pp. 17-22
Author(s):  
Olha Bohomaz ◽  
◽  
Оlena Zavialova ◽  
Keyword(s):  
Environmental Impact ◽  
Natural Environment ◽  
The State ◽  
Practical Significance ◽  
Mining Operations ◽  
Mining Enterprise ◽  
Physical Fields ◽  
The Impact ◽  
Impact Of Mining ◽  
Specific Impact

Purpose. The aim of the work is to quantify the indicators of the environmental impact of mining enterprises on the state of the natural environment during the operation of a mining enterprise and after its liquidation. Method. The paper uses a computational and analytical research method. Results. Based on the calculations performed, it was established that the specific assessment of the environmental impact on the biosphere components of the Mining Enterprise PJSC "MM "Pokrovskoe" for the entire estimated period of the mine's existence: lithosphere – 0.071; hydrosphere – 0.02; atmosphere – 0.77; biota – 0.009; physical fields – 0.13. After the liquidation of the mine, due to the termination of coal mining operations from methane-free coal seams, the absence of emergency gas emissions, as well as a decrease in noise and heat pollution, the specific impact on the atmosphere (0) and physical fields (0.0004) is significantly reduced, but at the same time, the impact on the hydrosphere (0.26) and lithosphere (0.72) significantly increases, which is associated with changes in the hydrological regime of water and the deterioration of mine discharges of water quality in the hydrographic network due to pumping mine effluents to the daytime surface, with the dry method closing the mine, and waterlogging of the territory with a wet and combined method of closing the mine. The indicator of specific impact on the biota (0.009) does not change. Scientific novelty. A methodology for calculating indicators of the environmental impact of mining enterprises on the state of the natural environment is proposed. Practical significance. The obtained indicators of environmental impact on the components of the biosphere can serve as a basis for developing measures to reduce the negative manifestations of mining enterprises on the state of the natural environment. Key words environmental risk, mining enterprise, biosphere components, environmental impact.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

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