scholarly journals Offshoring as a Threat to the National Economic Security: Causes and Ways to Counteract

2021 ◽  
Vol 8 (2) ◽  
pp. 9-16
Author(s):  
Volodymyr V. Hobela ◽  
Stepan I. Melnyk
Keyword(s):  
Tax Evasion ◽  
World Economy ◽  
Economic Security ◽  
The State ◽  
Capital Outflow ◽  
State Economy ◽  
National Economic ◽  
Capital Outflows ◽  
Main Factors ◽  
Business Entities

The volume of capital outflows from Ukraine to offshore jurisdictions has become quite large and poses a threat to the economic security of the state, however, measures to de-offshorise the economy are not effective. Therefore, this study is aimed at identifying factors that affect the level of offshoring of the economy, in addition to the state's tax policy, and at developing measures to de-offshorise the state economy. The study used general and special methods of cognition, economic, mathematical, and statistical analysis, the method of deduction and theoretical generalisation. A theoretical analysis of offshoring as an economic category is carried out, the scale of offshoring of the world economy and its impact on the economic security of the state is determined, which substantiated the relevance of the chosen research topic. The main factors influencing the level of offshoring of the economy, except for tax evasion, are highlighted. A methodology and algorithm for determining the total amount of capital outflow are proposed and calculations of the total amount of capital outflow from Ukraine for 2013-2019 are carried out. A correlation analysis was carried out to determine the level of influence of certain factors on the offshoring level of the Ukrainian economy. A mathematical model of the influence of these factors is constructed (x1 , x2 ... xn ) at the level of offshoring of the economy (y), which allowed identifying the factors that most contribute to the increase in the volume of capital outflows from Ukraine. A comparison of the level of corporate raiding, the coefficient of offshoring and the volume of capital outflow from Ukraine is carried out, and a conclusion is made about their stable interdependence. Based on the results of the study, the main ways of de-offshoring of the Ukrainian economy in the process of creating and forming the Bureau of Economic Security of Ukraine are developed. It is proposed to create a division within the specified bureau that will perform the functions of countering raiding and violation of property rights of business entities. It is assumed that these measures would contribute to the de-offshoring of the economy and ensure the economic security of the state. The findings of the study can be used to form legislative and institutional support for deoffshoring and ensure the economic security of the state. In particular, based on the results, it is recommended to form the main directions of work and functions of the newly created Bureau of Economic Security of Ukraine

Safe development of business and national economy in the face of a pandemic and global recession

2020 ◽  
Vol 16 (6) ◽  
pp. 1182-1198
Author(s):  
I.V. Vyakina
Keyword(s):  
Economic Security ◽  
Global Recession ◽  
Graphical Visualization ◽  
National Economic ◽  
Business Support ◽  
The Face ◽  
The Russian Federation ◽  
Business Entities ◽  
Visualization Techniques ◽  
The Impact

Subject. This article deals with the issues related to the national economic security of the State in today's conditions. Objectives. The article aims to develop a set of special measures for additional business support to reduce the impact of restrictions imposed against the background of quarantine and the pandemic spread, and which would help prevent collapse of business entities. Methods. For the study, I used the methods of theoretical, systems, logical, and comparative analyses, and tabular and graphical visualization techniques. Results. The article proposes possible measures to support business aimed at reducing the costs of business entities due to the restrictions caused by the pandemic, that complement and explain the activities proposed by the President and Government of the Russian Federation, taking into account the regional and municipal levels. Conclusions. The uncertain current situation requires constant adjustment and adaptation of public policy in accordance with specific circumstances. Ensuring the country's economic security and sustainability associates with creation of a business organization system that connects public administration tools and business support and development opportunities under the changed environment.

scholarly journals ENSURING THE ECONOMIC SECURITY OF THE STATE IN THE CONDITIONS OF THE PANDEMIC: THEORETICAL AND APPLIED THINKING

2021 ◽  
Author(s):  
Evgeniya Medvedkina ◽  
◽  
Tamara Ishchenko ◽  
Keyword(s):  
Economic Development ◽  
State Government ◽  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
National Economic ◽  
Level Of Economic Development ◽  
The Face ◽  
The Russian Federation ◽  
National Economic Security

The problem of ensuring the economic security of the state is quite urgent. This study examines theoretical approaches to defining this definition, as well as the structural elements of the concept of economic security. The aim of the study is to identify the theoretical and methodological substantiation of the economic security of the state and the development of strategic directions for ensuring the economic security of the Russian Federation in the face of modern global challenges. The stages for assessing the level of economic security of the state are determined. Based on the existing methods for assessing the economic security of the state, a methodological approach to this assessment is proposed, taking into account the totality of macroindicators, industry, financial and social indicators. The calculation of the indicators of the economic security of the Russian Federation showed that the indicators do not go beyond the threshold values. The results of constructing an econometric model made it possible to determine the indicators of national economic security that have the most significant impact on the level of economic development of the state, as well as to identify internal and external threats to the Russian Federation. Thus, we can conclude that the economic security of the state can be represented as the state of protection of the national economy from external and internal threats, which ensures the progressive development of society, its economic and socio-political stability, despite the presence of unfavorable external and internal factors; ensuring national economic security and neutralizing all possible threats is the fundamental task of the state government. The level of economic development of the country as a whole and the quality of life of its citizens depend on the success and effectiveness of countermeasures.

scholarly journals Fairness of taxation in modern economic theory

2020 ◽  
Vol 2 (97) ◽  
pp. 7-21
Author(s):  
O. Nepochtenko ◽  
◽  
P. Bechko ◽  
S. Ptashnyk ◽  
J. Nagornaya
Keyword(s):  
Economic Theory ◽  
Tax Evasion ◽  
The State ◽  
Economic Feasibility ◽  
Financial Policy ◽  
Tax System ◽  
Legal Norms ◽  
Theoretical Substantiation ◽  
Modern Economic ◽  
Business Entities

The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.

scholarly journals Informatization of society and public economic security administration

2019 ◽  
pp. 181-193
Author(s):  
Ivan Malyi ◽  
Tetiana Koroliuk
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Economic Security ◽  
The State ◽  
Institutional Changes ◽  
Territorial Integrity ◽  
New Public ◽  
National Economic ◽  
Information Transformation ◽  
National Economic Security

Purpose. The aim of the article is description of the interdependencies of the development of informatization of society and the improvement of public administration in overcoming the economic threats to the existence of the state of Ukraine. Methodology of research. Achieving this goal is based on the use of the research methodology of the innovative and informational type of economic development and public (state) management. The following specific methods are used: systematic – to disclose the directions of the influence of information transformation on all spheres of the functioning of society; ecumenical (interdisciplinary) – to disclose institutional changes in public administration due to new threats to territorial integrity and economic security; analysis – to characterize the trends in the application of information technology in economics and management; statistical methods – to assess the magnitude of economic threats to the functioning of society and the substantiation of anti-crisis measures by the state. Findings. It is established that the study of the interaction between informatization of society and new public administration for the purpose of localization of economic threats to statehood necessarily implies the use of systematic analysis, ecumenical (interdisciplinary) approach, theories of institutional changes and systemic crisis of civilization. The principles of the mechanism of interaction “informatization of society – new public administration – guarantees of national economic security” are substantiated, based on the following logic: the fundamental instinct of self-preservation of the person leads them to unification in the state as the highest and long-lasting social, legal, political and economic forms of joint activity of people; and the state, first and foremost protecting the interests of the people who shape the public interest as a whole, is obliged to protect them as national in the international arena, including national economic security. It is proved that the rapid development of information transformation and new innovative products in the economy undermines the hierarchy of relationships, contributes to the active expansion of network structures that radically change human values, the format of interaction of citizens (consumers) with business and the state, puts new requirements for the game from the state. It is revealed that the new public administration is characterized by productivity, marketing approach to studying the needs of citizens and threats to their lives; decentralization; reporting on the results that is possible under the conditions of introduction of electronic governance and changes in the legislative field. It is substantiated that strategic goals of implementation of electronic government are overcoming information inequality, restructuring of relations with citizens, improvement of technology of public management and administration in order to ensure transparency, accessibility and convenience of receiving public services by citizens, which opens the possibility of their real participation in making public management decisions in order to localize corruption, shadowing, raiding as factors of economic threats to statehood. Originality. The scientific novelty of the study is to substantiate the author’s approach to the dialectics of the interaction of “informatization of society – the new public administration – national economic security” in the context of continuous information transformation, institutional changes and global challenges. Practical value. The theoretical approaches developed by the authors to the analysis of the influence of informatization of society, new public administration and national economic security can become the fundamental basis for the development of anti-crisis policies in Ukraine with the aim of ensuring territorial integrity, the safety of citizens and their well-being. Key words: informatization of society; new public administration; economic security; state sovereignty; openness; transparency; electronic governance.

scholarly journals A Model of Integrated Assessment of the Enterprise Economic Security

2021 ◽  
pp. 56-65
Author(s):  
S. Piletska ◽  
◽  
T. Korytko ◽  
Ye. Tkachenko ◽  
◽  
...  
Keyword(s):  
Integrated Assessment ◽  
Objective Assessment ◽  
Development Trend ◽  
Economic Security ◽  
The State ◽  
Economic Science ◽  
Progressive Development ◽  
Use Of Resources ◽  
Business Entities ◽  
Legal Forms

It is noted that in modern conditions of instability, contradictions of reformation processes one of the most important tasks of economic science and practice is the development and implementation of an integral part of economic security – security system of enterprises and organizations, which must be represented by a set of organizational, legal, socio-economic, and managerial decisions that provide effective protection against external and internal threats and promote progressive development in the interests of the national economy. The formation of a market economy has objectively put the vast majority of domestic enterprises and organizations in front of the need to create a system of economic security that can reduce the level of threats to activities in key financial and economic areas. The purpose of the article is to study the methodological views on the essence of economic security and methods of its assessment, as well as to develop a model of integrated assessment of the level of the enterprise economic security. The methodological basis of the study are the scientific works of the classics of economics, works and publications of leading scientists and specialists who study the economic security of economic entities, combining theoretical and scientific methods: analysis, synthesis, theoretical and logical generalization. The analysis of approaches to the interpretation of the "economic security" concept is carried out and it is determined that the studied definition is multifaceted and complex and includes: the state of protection from unwanted changes (threats); efficient use of resources to prevent threats; system and the presence of competitive advantages that allow to achieve the main goals of the enterprise; the ability to reproduce and ensure the viability of the firm regardless of the instability of the external and internal environment; creating conditions and ensuring sustainable operation, progressive scientific, technical and social development, ensuring financial and commercial success. Based on a systematic approach, a model of integrated assessment of the level of the enterprise economic security is suggested, which allows to assess not only the state of the object of study, but also the development trend. For the methodical formation of an objective assessment of the integrated level of the enterprise economic security, the necessity of using a system of indicators for production and sales, personnel, technical and technological, financial component is substantiated. Based on the suggested model, the current and forecast level of economic security of such enterprises as PJSC "Hartron", PJSC "Datagroup", PJSC "Kyiv Radio Plant" was determined. Prospects for further research are the approbation of the model for business entities of different industries, different organizational and legal forms of ownership in order to identify the features of the assessment and refinement of the model.

scholarly journals State of shadow economic activity in Russian regions

2020 ◽  
Vol 32 (4) ◽  
pp. 73-82
Author(s):  
Olga M. Lizina ◽  
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Statistical Data ◽  
Economic Security ◽  
The State ◽  
Russian Regions ◽  
National Economic ◽  
Its Regions ◽  
Effective Policy ◽  
The Russian Federation

Introduction. The level of the shadow economy is important for the development of any state, identifying the goals and priorities of its development. The shadow economy in Russia is the leading one among the problems that destroy the state system and pose a serious threat to national economic security. Materials and Methods. To identify the state of the shadow economy in the Russian Federation in the context of its regions, the tax approach was used, on the basis of which the GRP indicators and components were analyzed. Results. A comparison of statistical data with those provided by the Federal Tax Service made it possible to identify the scale of the shadow economy in Russian regions over the period from 2007 to 2018. An analysis of the data showed that from 2007 to 2009. there was a decrease in the level of the shadow economy, and, since 2009, its growth has been noted in most regions. Conclusion. The presence of unaccounted economic activity in all Russian regions poses a threat not only to the economic security of individual regions but also to the safe and sustainable development of the entire state. Analysis of the state of the shadow economy in Russian regions showed the unevenness of its development in different regions. To conduct an effective policy of countering shadow economic processes, it is important to identify their scale and take regional characteristics into account.

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.

MANAGEMENT MECHANISM OF THE BUSINESS ECONOMIC SECURITY SYSTEM

2021 ◽  
Author(s):  
Elena Alekseevna Gibelneva ◽  
Keyword(s):  
Economic Security ◽  
The State ◽  
Security System ◽  
Business Growth ◽  
Management Mechanism ◽  
State Economy

The system of economic security of an organization in modern conditions of development of the state economy is of particular importance not only for overcoming the crisis, but also for ensuring sustainable and stable business growth. The article discusses the basics of managing the system of economic security, namely the tasks and factors that determine the structure of the mechanism for managing the system.

DEVELOPMENT OF THE COMPANY TRANSPARENCY IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE

2020 ◽  
Vol 5 (12) ◽  
pp. 56-65
Author(s):  
A. M. TUFETULOV ◽  
◽  
Yu. N. BALABANOVA ◽  
Keyword(s):  
Information Technology ◽  
Economic Security ◽  
Information Component ◽  
Integrated Reporting ◽  
Modern Information Technology ◽  
Priority Task ◽  
State Economy ◽  
Modern Information ◽  
Business Entities ◽  
Definition Of

In modern conditions, ensuring economic security at various levels is a priority task for any state. One of the elements of the formation of the state economy is business entities. Thus, enterprises are forced to adapt to the conditions of political and socio-economic instability, to solve the most difficult problems and apply methods to prevent threats to their functioning. This article reveals the essence of the economic security of an enterprise, gives a definition of the company's transparency, and also highlights the risks and problems of a "transparent" company in the context of ensuring economic security. Based on the analysis, recommendations were developed on the use of modern information technology solutions for the presentation of integrated reporting of the organization while ensuring the information component of the economic security of the enterprise.

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