scholarly journals EXPENDITURE ON ASIF IN THE YEARS 1991-2018 AS AN EXAMPLE OF THE REDISTRIBUTIVE FUNCTION OF POLAND’S AGRICULTURAL BUDGET

2019 ◽  
Vol XXI (2) ◽  
pp. 29-37
Author(s):  
Andrzej Czyżewski ◽  
Anna Matuszczak
Keyword(s):  
Rural Areas ◽  
Social Insurance ◽  
Agricultural Sector ◽  
The State ◽  
Social Needs ◽  
Insurance Fund ◽  
Social Expenditure ◽  
State Budget ◽  
Social Insurance System ◽  
Budgetary Expenditure

The aim of the paper was to indicate the size of expenditure on the Agricultural Social Insurance Fund (ASIF) on the background of changes that occurred in the agricultural budget, state budget and GDP in almost the entire period of adjustment of the Polish economy to market conditions. This period covers the years 1991-2018 and concerns budgetary expenditure supplementing the deficit, in particular the Pension Fund of ASIF as an example of the implementation of the redistributive function of the state budget. The study covered the share of expenditure on the agricultural sector in the total expenditure of the state budget and in the developed Gross Domestic Product, as a reference to the economic situation in the economy. The analyses showed that the share of budgetary expenditure on rural areas, agriculture and agricultural markets, in the analysed period, increased significantly after Poland’s integration with the EU, which primarily constituted a pro-development impulse. Expenditure on ASIF benefits, in a way, reflect the satisfaction of social needs related to rural areas and agriculture. The share of social expenditure (on ASIF) in total state budget expenditure decreased at the same time. However, it is noticeable that the nominal volume of these expenditures slightly increased in relation to the stabilised level (ca. PLN 17.5 billion) from past years. The authors believe that this amount should not be lower, because the social insurance system of farmers has been effectively “sealed” and additionally there is an increase in pension ben

scholarly journals CHANGES IN THE STRUCTURE OF BUDGET EXPENDITURE ON THE AGRICULTURAL SECTOR IN POLAND IN THE PASSING FINANCIAL PERSPECTIVE 2014-2020

2020 ◽  
Vol XXII (4) ◽  
pp. 34-43
Author(s):  
Andrzej Czyżewski ◽  
Anna Matuszczak
Keyword(s):  
Social Insurance ◽  
Agricultural Sector ◽  
The State ◽  
Insurance Fund ◽  
Agricultural Markets ◽  
State Budget ◽  
Financial Perspective ◽  
Social Insurance Fund ◽  
The Subject ◽  
Budget Expenditure

The aim of this article was to demonstrate the changes that took place in the structure of financing the budget of the Polish agricultural sector in the passing EU financial perspective 2014-2020. The subject of the research was expenditure on agriculture, including both the state budget and EU funds. The structure of expenses in particular areas of the agricultural budget was also considered, regarding agriculture, agricultural markets and rural development, seen as investment in the development and modernization of the agricultural sector, as well as social expenses within The Agricultural Social Insurance Fund (ASIF). The study used methods of structure and dynamics analysis and was based on source material from draft budget bills for relevant years. It was proved that the importance of the agricultural sector, considered through the perspective of the funds allocated to it from the state budget, is systematically decreasing. These expenditures are significantly boosted by EU funds, which, despite the continuing downward trend, still play an important role in the development and support of the agricultural sector in Poland. The tendency is also that the share of expenditure on items from the “agriculture” part of the budget is higher than on the “agricultural markets” part of the budget, and that the agricultural budget is being renationalised (after the state budget being multiplied by European funds for several years, the share of state funds in the expenditure has increased).

scholarly journals STATE AND DEVELOPMENT OF STATE FINANCIAL SUPPORT OF THE AGRICULTURAL SECTOR OF UKRAINE

2021 ◽  
pp. 108-124
Author(s):  
Natalia KOVAL ◽  
Oksana RADCHENKO ◽  
Yana ISHCHENKO
Keyword(s):  
Rural Areas ◽  
Financial Support ◽  
Agricultural Sector ◽  
Methodological Approach ◽  
The State ◽  
State Funding ◽  
State Support ◽  
State Budget ◽  
Support Mechanism ◽  
Agroindustrial Complex

The article analyses the directions and volumes of state financial support for the agricultural sector of Ukraine. The urgency of the problem is caused by the addition of the Cabinet of Minister’s of Ukraine Resolution «On approval of the Procedure for using funds provided in the state budget for financial support of agricultural producers» daed 08.02.2017 № 77 by Resolution dated 07.04.2021 № 315 and the corresponding expansion of state support, namely: development of stock-raising and processing of agricultural produce; financial support of development of farms; partial indemnification of cost of agricultural technique and equipment of home production; financial support of measures in an agroindustrial complex by reduction of prices of credits; financial support of development of gardening, viticulture and hopgrowing; grant to the domestic farms of additional financial support through the mechanism of additional charge in behalf on the insured persons – members/chairman of domestic farm of single payment on obligatory state social. The peculiarities of the state support mechanism for the agrarian sector have been researched in the part of functional and programmatic charges, financing of the programmes for period 2017-2020 and its general efficiency. The state of implementation of programmes of credit subsidies, support of farming, partial financing of purchase of equipment by regions has been revealed. According to the results of the correlation analysis, the closeness of the connection between the budget programs and the state of the agrarian economy in the part to which the expenditures of the State Budget of Ukraine are directed is described. Approaches to the redistribution of GDP through the budget have been clarified, according to the analysis of the industry’s contribution and the received funding. Based on the research for improving the mechanism of state support, the paradigm of state funding of the agricultural sector has been proposed as a scientific and methodological approach that allows to adjust the existing mechanism of subsidies, assess the effectiveness of support, improve monitoring and identify control points for budget use. The obtained data can be used while forming budgetary regional requests and forming the strategy for sustainable development of rural areas.

SOCIAL INSURANCE IN RUSSIA: STATE, CURRENT CHALLENGES AND RESPONSES TO THEM

2020 ◽  
pp. 75-95
Author(s):  
Lyudmila A. Migranova ◽  
◽  
Valentin D. Roik ◽  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
The State ◽  
Insurance Fund ◽  
Social Risks ◽  
Social Insurance Fund ◽  
Subsistence Minimum ◽  
The Social ◽  
Mandatory Health Insurance ◽  
Insurance Funds

The article deals with the issues of functioning of the social insurance institution, the organizational-legal and financial forms of which are presented by the state extrabudgetary social funds - Pension Fund of Russia, Mandatory Social Insurance Fund and Mandatory Health Insurance Fund. It considers the main characteristics of social insurance: a) scope of covering the employed population by insurance protection; b) contribution rates as related to wages; c) level of protection of population incomes (pensions and benefits as related to wages and subsistence minimum); d) availability of quality medical assistance and rehabilitation services. There are analyzed the present social risks and problems of the RF insurance system. The main problem is that the amount of financial expenditures on all types of social insurance per beneficiary is about half that of most developed and developing countries. The primary cause is lacking motivation of both employees and employers to participate in the mandatory social insurance and to legalize their earnings. In the conclusion there are formulated a number of proposals for improvement of the institution of social insurance in Russia. It is proposed to expand the range of insurance cases concerning unemployment insurance and care for elderly people, to increase the total amount of compulsory contributions to extrabudgetary insurance funds from 30.2% up to 42.5% from three sources - employees, employers and the state.

scholarly journals Assessment of the state of social and labor sphere of rural areas in the Ural Federal District

2020 ◽  
Vol 176 ◽  
pp. 06006
Author(s):  
Victoria Kalitskaya ◽  
Andrey Pustuev ◽  
Olga Rykalina ◽  
Irina Perminova ◽  
Olga Mustafina
Keyword(s):  
Human Capital ◽  
Labor Productivity ◽  
Productivity Growth ◽  
Rural Areas ◽  
Agricultural Sector ◽  
Analytical Data ◽  
Wage Growth ◽  
Federal District ◽  
The State ◽  
Number Of Factors

The article presents the author’s calculations of the labor sphere state of rural areas of the Ural Federal District (Russia). It is substantiated that labor (human) capital is the most important element of ensuring the functioning of the entire agrarian sphere. The estimation of labor productivity in the agricultural sector, the rate of wage growth, as well as relative social and labor indicators of the agricultural direction to the general economic is conducted. The authors consider the ratio of agrolabor productivity growth and decrease in the number of workers in this sphere, which is associated with a number of factors, resulting in the construction of a system of sociolabor factors interaction contributing to the development of rural areas, based on analytical data

A FEW REMARKS ON LEGAL ASPECTS REGARDING THE SO-CALLED “MATERNITY PENSION”

2020 ◽  
Vol 1 (XX) ◽  
pp. 75-90
Author(s):  
Magdalena Gurdek
Keyword(s):  
Social Insurance ◽  
Legal Aspects ◽  
Insurance Fund ◽  
State Budget ◽  
Literal Sense ◽  
Social Insurance Fund ◽  
Retirement Benefit ◽  
The Social ◽  
The Law ◽  
True Structure

Contrary to the popular belief, the supplementary parental benefit called the “maternity pension” introduced by the Law of 31 January 2019 is not a retirement benefit in the literal sense, financed from the Social Insurance Fund. What is more, it is not a guaranteed benefit for those who raised four or more children, but a discretionary provision benefit financed from the state budget. Unfortunately, at first, a significant part of the society was impressed by the very idea of granting a “benefit” to people who instead of work brought up a large group of children, and did not go into the details of this program, which, as it turned out later, are crucial. This study aims to provide a detailed analysis of the provisions of the Law on supplementary parental benefit, so as to show in detail its true structure. In addition, it will also present the effects of the maternal law and indicate other solutions that could be introduced so that the assumption of honouring the effort put into the education of numerous offspring is fully implemented for all on equal terms.

scholarly journals Development of recommendations to provide grants for beginning farmers

2019 ◽  
Vol 81 (1) ◽  
pp. 329-336
Author(s):  
V. A. Kozlov ◽  
O. A. Frolova ◽  
Y. A. Yukhlina
Keyword(s):  
Rural Areas ◽  
Business Plan ◽  
The State ◽  
Agricultural Products ◽  
Government Support ◽  
State Support ◽  
Agricultural Producers ◽  
State Budget ◽  
Abstract Logic ◽  
Beginning Farmers

In view of their features, as well as the low level of production, agricultural producers need government support. It stands out in different directions according to the state program. At the same time, there is support to novice farmers in the form of grants from the state, the purpose of which is to help develop business in any branch of agriculture: in breeding horses, cows, sheep, goats, pigs, poultry, growing potatoes, grain crops, vegetables in the open and closed ground, fruits and berries, fishing, beekeeping. Grants are provided to persons registered as an individual entrepreneur for at least a year who have a business plan for expanding or modernizing the economy. Support is provided 1 time, for 10 years. Assistance to novice farmers is provided in two main areas: the creation (development) of the economy 1.5–3.0 million rubles; help for the device of life up to 250 thousand rubles. The purpose of the study is to examine the theoretical aspects of state support, analysis of assistance to novice farmers, as well as the development of recommendations for the provision of grants. The article uses abstract logic and design methods. Analyzed the activities of agriculture at the federal and regional levels. The concept of “state support for agriculture” was clarified and supplemented: state budget funds aimed at developing the industry and rural areas in certain areas; direct increase in their profitability, through the production of necessary agricultural products; the main criterion for which remains the effectiveness of the use of this support. The state farmer beginner state support program has been improved, recommendations on introducing changes to this program have been developed.

scholarly journals Investment support for effective development of agro-industrial enterprises of Lviv region

2020 ◽  
Vol 22 (96) ◽  
pp. 28-34
Author(s):  
R. Myniv ◽  
H. Mokrytska
Keyword(s):  
Agricultural Sector ◽  
The State ◽  
Positive Trend ◽  
Main Task ◽  
Industrial Complex ◽  
State Budget ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Regional Budget

Investing in agro-industrial enterprises ensures the competitiveness of agro-industrial formations through the use of innovations to improve their positions in both domestic and foreign markets; achieving economic and food security; improving the social infrastructure of the village translator. Investment activity is a determining factor in the effectiveness of the formation and use of investment potential of agricultural enterprises. The analysis of statistical data on the volume of investments in agricultural enterprises of Lviv region at the expense of district budgets in 2019–2020 indicates an increase in investment resources invested in Horodok, Zolochiv and Stryj districts. However, the total approved amount of investments in the region in 2020 (1913.0 thousand UAH) decreased by 2.3 times compared to the funded volume in 2019 (4394.9 thousand UAH), which indicates the unstable rate of investment activity of investments in agro-industrial enterprises in terms of districts of Lviv region. During 2016–2020, there is a positive trend to increase the share of investments in the agro-industrial complex of Lviv region from the budgets of all levels, which, given the leading role of the national agricultural sector, is quite natural. This figure will reach its maximum value in 2020, which is 15.3 more than in 2016, at the expense of the state budget and 1.6 times more – at the expense of the regional budget. During 2019 (52 enterprises) 2.5 times compared to 2016 (22 enterprises) increased the number of agricultural enterprises in Lviv region, which used the program of interest compensation on loans in the amount of 68.4 million UAH. at the expense of the regional budget, which is 3.1 times more than in 2016 (UAH 22.0 million). The program of compensation of interest on loans from the state budget in 2019 was used by 41 enterprises of the agro-industrial complex of Lviv region, which is 3.2 shirts more than in 2016. However, funding decreased from UAH 334.1 million. in 2016 to UAH 173.8 million. in 2019. In 2019, UAH 11.5 million was financed for the implementation of business plans at the expense of soft loans of Lviv region. at the expense of the state budget and UAH 6.8 million. at the expense of the local budget. This allowed 34 businesses to purchase 14 units of agricultural machinery, plant 18.7 hectares of orchards and berries, purchase 24 heads of breeding animals, 21 formations to modernize technological processes and create an additional 30 jobs. Investments are an important guarantee of effective economic development of any enterprise, region, country. At the present stage, the main task is to take all possible measures to create an attractive investment climate and intensify investment processes at both the regional and national levels.

scholarly journals Розвиток організаційних структур та програм співучасті в системі аграрного землекористування

2017 ◽  
pp. 115-120
Author(s):  
І. А. Маркіна
Keyword(s):  
Land Use ◽  
Rural Areas ◽  
Agricultural Sector ◽  
Fundamental Difference ◽  
The State ◽  
Land Resources ◽  
Role Of The State ◽  
Organic Products ◽  
Information Providers

Розроблено кластерну модель дуалістичного (традиційна та органічна продукція) розвитку землекористування в Україні. Принциповою відмінністю від існуючих моделей є наявність Національного науково-виробничого агроекологічного парку, регіональних наукових (економічних) центрів розвитку сільських територій та зміщення акценту ролі держави на реалізацію економічних функцій як агента земельних інтересів. Представлена  система інформаційного провайдингу в управлінні земельними ресурсами аграрного сектору економіки. Запропоновано концепцію розвитку державно-приватного партнерства в системі землекористування, що заснована на агрохімічному, меліоративному, логістичному та збутовому напрямах та має на меті забезпечення поєднання можливостей мікро-, мініагентів, спільних агентів та держави, в тому числі із залученням коштів регіональних і глобальних агентів, на компліментарній основі з приводу раціонального землекористування та підвищення прямих і непрямих доходів всіх представників груп земельних інтересів. A cluster model of dualistic (traditional and organic products) development of land use in Ukraine has been developed. A fundamental difference from existing models is the existence of the National Research and Production Agroecological Park, regional scientific (economic) centers for the development of rural areas and the shift in the emphasis of the role of the state on the realization of economic functions as an agent of land interests. The presented system of information providers in the management of land resources of the agricultural sector of the economy. The concept of development of public-private partnership in the land use system based on agrochemical, meliorative, logistic and marketing directions is offered and aims to ensure the combination of the capabilities of micro-, miniagents, general agents and the state, also with the involvement of regional and global agents, on a complimentary basis for rational land use and increasing the direct and indirect income of all representatives of land interest groups.

scholarly journals The budget financing for farms in Ukraine

2021 ◽  
pp. 23-35
Author(s):  
Iryna Tytarchuk ◽  
Maryna M. Dielini ◽  
Oleksandr V. Zhemoyda ◽  
Yelyzaveta R. Bieliaieva
Keyword(s):  
Crop Production ◽  
Agricultural Sector ◽  
Research Process ◽  
The State ◽  
Production Operation ◽  
State Support ◽  
State Budget ◽  
Agrarian Policy ◽  
Theoretical Generalization ◽  
Livestock Products

The purpose of the article is to assess the current realities and areas of state support for farms, substantiation of recommendations for the formation of an effective system of budget funding for support programs in the future. Methods. General scientific and special scientific methods were used in the research process. Interpretation of basic categories and concepts is based on using methods of analysis and synthesis, induction and deduction, theoretical generalization. Results. For many countries agriculture is the most important industry in terms of contribution to GDP and employment, i.e. for both economic development and reduction of poverty. Farms are an important component of the agricultural sector of Ukraine’s economy. They ensure the efficient use of agricultural resources, as the economic interest of the producers themselves, who are mainly the owners of the resources or use some of them on lease, is fully realized. The farm incomes are based on the sale of crop production and livestock products, products of its processing and other industrial products of own products and the provision of different services. Practical contribution. During 2014–2019, the structure of budget programs of the state budget changed annually. At the same time, the central executive bodies were responsible for implementing programs aimed at financing agriculture, fisheries, forestry and hunting. Thus, the structure of the main spending units of the state budget changed. In this context it is important to take specific measures intended for the improvement of production profile considering a market dynamic; to make changes in manufacturing processes; to use more efficient material resources that ensure the reduction of their costs in terms of value per unit of output; to improve management in production operation of an enterprise; to encourage employees to achieve higher production results. Prospects for further research. How are the proposed measures supported by the state? Why is it important to implement them? Which possibilities are for this? The response to these issues requires a reasonable agrarian policy and a creation of effective mechanisms of state support. In consideration of a significant number of methods and approaches to justify agrarian public financing this aspect is quite relevant and important.

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

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