scholarly journals FISCAL FUNCTION OF CUSTOMS POLICY AS AN IMPORTANT COMPONENT OF ENSURING THE EFFICIENCY OF ITS MECHANISM FORMATION

2021 ◽  
Author(s):  
Yuliia Buhel
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Economic Activity ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Economic Interests ◽  
Stage Of Development ◽  
Definition Of ◽  
Effective Use

The article considers the essence of customs policy as a set of measures taken to ensure the most effective use of instruments of customs control and customs regulation of foreign economic activity, aimed at maintaining a positive trade balance of the country and the development of the national economy. It is noted that the state's customs policy is designed to promote the country's economic security, which will guarantee a sufficient level of socio-economic and defense existence, as well as the political independence of its economic interests in relation to possible external and internal threats and influences. In this context, the author emphasizes that the profound political, economic and social processes taking place in Ukraine today have determined serious changes in the understanding of the role and importance of the state's customs policy. It is studied that at the present stage of development of the national economy, customs policy as an integral part of public policy has a pronounced fiscal nature. Accordingly, it is emphasized that this definition of priorities is primarily caused by the problem of acute budget deficit, which is complicated by the problems of tax evasion, significant external debt and the state of social guarantees of the state. As conclusions, it is stated that the basis for the transformation of customs in Ukraine should be the transition from the customs service as an exclusively fiscal body that provides most of the tax revenues of the state budget to the controlling body, whose main purpose is to ensure compliance with Ukrainian legislation on customs. At the same time, it was emphasized that the role of control in modern conditions will be not only in a comprehensive assessment of the sphere of taxation of foreign economic activity, but also in identifying additional sources of filling the budget through effective management decisions. However, it is emphasized that the fiscal orientation of the customs service of Ukraine today is primarily due to the state of our economy. Therefore, fundamental changes in the conduct of customs affairs of Ukraine and its tasks are possible only with a corresponding change in the economic situation in the country.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

scholarly journals ECONOMIC SECURITY OF THE STATE AS A BASIC CONCEPT OF ECOSESTATE: IN SEARCHING OF A UNIVERSAL DEFINITION

2021 ◽  
Vol 71 (4) ◽  
Author(s):  
Aleksy Moldowan
Keyword(s):  
Scientific Community ◽  
Economic Security ◽  
Scientific Discipline ◽  
The State ◽  
Research Activity ◽  
Common Solution ◽  
Advantages And Disadvantages ◽  
Stage Of Development ◽  
Scientific Schools ◽  
Definition Of

The author states, that the theory of economic security of the state as a scientific discipline today is at the beginning of its new stage of development. A marked surge of interest in this topic is expected in the nearest future, that will intensify research activity in this scientific field. To meet these expectations scientific community needs a strong methodological platform, which should be based on universal and coherent categorical apparatus. However, a set of essential methodological problems may deteriorate a rise of the economic security of the state. One of the key problems is a significant number of scientific schools within the discipline. Most of them has developed their own categorical-conceptual apparatus. The author draws attention, that terminological chaos in the theory of economic security of the state as one of a serious problem for its institutionalization and development as an independent scientific discipline. It makes impossible to create a common methodological framework for discipline and undermines constructive scientific discussion between representatives of different scientific schools in this field. The huge differences between scientific schools are observed already at the stage of defining the basic definition of this scientific discipline - “economic security of the state”. A plenty of various approaches can be identified withing this scientific community. The differences between defining concept of “economic security of the state” are very deep indeed. This is a significant obstacle to create a common platform for numerous groups of scientists, who are working on various aspects of this topic. To resolve this problem and find common solution the author has analysed a majority of approaches of various scientific schools and individual scientists regarding the definition of the concept of “economic security of the state”. Their advantages and disadvantages have been identified. Based on knowledge obtained the author has proposed his own definition. According to it, “economic security of the state” should be treated as a state of the economy, that is intentionally and purposefully adjusted by public authorities in order to ensures the state's resilience to external and internal systemic threats and aggressive actions undertaken by other states. The author has justified the practicability of using this definition in the scientific research as well as policy-making.

scholarly journals The System for Improving the State Financial Control

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

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

scholarly journals Ensuring the Economic Security of Ukraine in the Aspect of the Association Agreement Between the EU

2021 ◽  
Vol 10 (2) ◽  
pp. 171
Author(s):  
Leonid Mohilevskyi ◽  
Viktoryia Fursa ◽  
Iryna Sievidova ◽  
Mykola Komziuk ◽  
Olga Khloponina-Gnatenko ◽  
...  
Keyword(s):  
National Economy ◽  
Rapid Change ◽  
Economic Security ◽  
The State ◽  
Operating Conditions ◽  
Economic Market ◽  
Association Agreement ◽  
Definition Of ◽  
Security Indicators ◽  
The Eu

The study characterizes economic security as a set of conditions that are necessary to ensure the normal economic development of the country and restore the gap in development in comparison with European countries during Ukraine's integration into the EU. It is shown that ensuring economic security is an important function of the state. The problem of economic security arises not only from the definition of the internal policy of the state, but also determines the issues of foreign strategy. The necessity of calculating the main safety criteria has been proved, allowing to anticipate possible dangers, determine potential current and future damage and take preventive measures. Stability and development require a dynamic approach to solving the problem of economic security. This is mainly due to the rapid change in indicators of economic security and indicators with a change in the operating conditions of international, political, economic, market and other systems. The urgency of solving the problems of economic security is based on the need to get rid of the dependence of the national economy on the level of competition in world markets. This is due to the emergence of serious economic risks arising when the actual values ​​of economic security indicators go beyond the threshold levels. The current level of economic security has been investigated by calculating indicators that characterize all sectors of the national economy. The most problematic areas requiring immediate response have been identified. The presented methodology for calculating the integral indicator of the economic security of Ukraine quite accurately describes the current state of the national economy and can be practically applicable to domestic and foreign government bodies in the analysis of critical vulnerabilities of national economic security.

scholarly journals The Theoretical Aspects of Defining the Essence of Fiscal Instruments

2021 ◽  
Vol 7 (522) ◽  
pp. 228-233
Author(s):  
K. S. Shaposhnykov ◽  
◽  
D. V. Krylov ◽  
I. V. Yakushko ◽  
◽  
...  
Keyword(s):  
National Economy ◽  
State Regulation ◽  
The State ◽  
Scientific Concepts ◽  
State Budget ◽  
Fiscal System ◽  
Definition Of ◽  
Economic Instrument ◽  
Stimulation Of

The main aim of this article is to research the existing scientific concepts for considering the essence of the category of «fiscal instrument» and substantiate the essence of this definition. It is noted that there is an urgent issue of deepening the provisions formed and also developing further provisions in the field of functioning of the fiscal system, searching for the optimal model when developing such a system. Thus, there is a need for the implementation of new researches in this sphere to deepen the theoretical aspects of the functioning of the fiscal system, including the need to substantiate the content of certain scientific categories and specify existing ones. The article considers the essence of the category of «economic instrument», analyzes the existing concepts of research of this definition. It is determined that this type of instruments is an integral part of the whole mechanism of the State regulation of the national economy, stimulation of the development of certain sectors of the economy, management of the State property. This allowed us to continue to study the role of various types of economic instruments in ensuring the efficient functioning of the national economy, in particular fiscal ones. It is also determined that in the vast majority of cases, using the category of «fiscal instrument», scientists often identify it with the definition of «tax instrument». In a significant number of works when considering derivative scientific concepts from the word «fiscal», it is also not enough attention to specify the content of fiscal instruments. Thus, the article proposes to consider the content of the category of «fiscal instrument» as follows: fiscal instrument – a means used to save financial resources of economic entities in order to generate the State budget revenues.

Investment Security as a Factor of Steady Economic Development

2010 ◽  
pp. 16-25
Author(s):  
S. Naryshkin
Keyword(s):  
Economic Development ◽  
National Economy ◽  
State Policy ◽  
Economic Security ◽  
The State ◽  
Security Requirements ◽  
Russian Economy ◽  
Definition Of ◽  
Stable Development

The article argues for the growing role of economic security factors in the situation of post-crisis development. The paper is focused on the problem of investment security of the national economy. The article contains the definition of investment security and its basic criteria. The author designates major directions and tools of the state policy directed at maintenance of investment security requirements as a condition of stable development and modernization of the Russian economy.

scholarly journals БЕЗПЕКА ЕКОНОМІКИ АЗЕРБАЙДЖАНУ

2021 ◽  
pp. 24-29
Author(s):  
Эльмира Годжаева ◽  
Айшан Асланова
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Economic Security ◽  
The State ◽  
Development Economic ◽  
Necessary Condition ◽  
National Interests ◽  
Economic Interests ◽  
Socio Economic Development ◽  
Level Of Economic Development

Formulation of the problem. Economic safety is a conception which estimates the modern state of national economy. Therefore, economic safety depends on the level of economic development. The purpose of the research analyze еconomic security, which protects national interests, implements the development of the national economy and supports its adaptation to the economic interests of state bodies. The object of the research is the process of modeling of economic security is a concept that assesses the current state of the national economy. The hypothesis of the research is the dynamics of the socio-economic development of the state is one of the conditions ensuring its economic security. The methods of the research – analysis, synthesis, scientific generalization, systems approach. The statement of basic materials. Along with the protection of the country's national interests, economic security is the readiness of state bodies to ensure the real development of the country's economy in accordance with national interests and the socio-economic stability of society. The dynamism of the country's socio-economic development is a necessary condition for ensuring its economic security. There are a number of tasks that determine economic security, one of them is the assessment of its geopolitical state and the protection of the national interests of the state. All this is analyzed in detail in the article on the example of Azerbaijan. The originality and practical significance of the research. In the Azerbaijani context, various issues determined by economic security, assessment of the geopolitical state and national interests are also analyzed. Conclusions and perspectives of further research. Consequently, economic security depends on the level of economic development. Economic security protects national interests, realizes the development of the national economy and supports its adaptation to the economic interests of state bodies.

scholarly journals Borderline states of economy of the territory: “fine edge” or “void” in between security and danger

2020 ◽  
pp. 28-42 ◽  
Author(s):  
Liudmila Konstantinovna Samoilova
Keyword(s):  
National Economy ◽  
Economic Security ◽  
The State ◽  
Economic Science ◽  
Scientific Publications ◽  
Distinctive Features ◽  
The Subject ◽  
Definition Of

Based on the analysis of provisions of economic science, this article characterizes the state of national economy from the perspective of protectability from negative activities of various origin. In most works the emphasis is placed on its diametrically opposite states – secure and dangerous; but there are also borderline states of conditionally secure and pseudo-secure, which do not receive due attention in the scientific publications. In this regard, the goal is to eliminate the terminological gap that exists in economic science, substantiated by the absence of approaches towards demarcation of these states, by decomposing the definition of “economic pseudo-security”. The result of the conducted research consists in explication of the term “economic pseudo-security” based on specification of attributive features as pseudo-dynamism, pseudo-sustainability, and pseudo-protectability. The inner content of each of the aforementioned criteria is described through their distinctive features. These acquired results are aimed at broadening of theoretical provisions of economic science and systematization of knowledge on the economic security. Usage of separate parameters of pseudo-security would allow the subject of protection, i. e. the state, promptly responding to alternation of the course of socioeconomic processes on macro- and micro-levels in order to prevent the development of borderline states of national economy and their possible later transition into the dangerous.  

Financial risks of budget security and their state regulation

Ekonomika APK ◽  
2021 ◽  
Vol 322 (8) ◽  
pp. 67-78
Author(s):  
Ivan Marko ◽  
Oksana Radchenko ◽  
Oleksandr Melnychuk
Keyword(s):  
Economic Security ◽  
State Regulation ◽  
The State ◽  
Practical Significance ◽  
Financial Risks ◽  
Financial Security ◽  
State Budget ◽  
Scientific Publications ◽  
Definition Of ◽  
Individual Security

The purpose of the article is to substantiate the features of financial risks of the budget component of financial security of Ukraine on the example of the analysis of expenditures for individual security-forming sectors. Research methods. A monographic method was used to review scientific publications of researchers and the regulatory framework on budget security, empirical, systemic and comparative analyzes and synthesis for monitoring indicators and sub-indices of financial and budget security, a graphical method to reflect the dynamics of the studied indicators, a statistical method to identify the integration of risks, abstract logical for theoretical generalizations and conclusions. Research results. Financial risks for the sphere of budget security are classified. The dynamics of the integrated index of economic security and subindex of financial security, and in its structure, budgetary security is analyzed; operational budget expenditures and expenditures on the food and national security sectors. The directions based on which the types of budget security are regulated are determined: focus on achieving the strategic goal; the need to guarantee the priority of budget expenditures for specific industries in the context of political, economic, artificial and global crises; for economic sectors - compliance with the balance of the industry's contribution to GDP and the share of its funding from the State Budget. Scientific novelty. The definition of financial risks of budget security as threats to organizational, regulatory, and administrative measures for the formation of state budget revenues and expenditures has been further developed. The analysis of financial security sub-indices for the current period is in-depth. The connection between financial and budgetary security has been established. The dependences of the dynamics and efficiency of budget expenditures on individual security-forming industries are studied. Methodological support of budget security analysis processes and approaches to the effectiveness of state regulation has been improved. Practical significance. Improvement of the grouping of financial risks, methodical approaches to the definition of directions of the state regulation of decrease in the level of financial risks in the field of budgetary safety is offered. Some conclusions of the study can be used to form the Strategy for the development of security-forming industries. Tabl.: 7. Figs.: 1. Refs.: 31.

ON DEFINITION OF THE CONCEPT OF PUBLIC ADMINISTRATION AS A SUBJECT AND AS A PROCESS

2017 ◽  
Author(s):  
Ihor Binko ◽  
Keyword(s):  
Public Administration ◽  
Organizational Structures ◽  
Executive Branch ◽  
Administrative Law ◽  
The State ◽  
State Budget ◽  
Public Power ◽  
Stage Of Development ◽  
The Government ◽  
Definition Of

The article attempts to differentiate between public administration as a subject of legal relations and as a relevant activity, a function that is inherent in it. It is stated that public administration as a separate legal institution within the framework of administrative law is at the stage of development in post-Soviet countries, including Ukraine, competing with theories and sciences of public administration, which a large number of experts recognize as inappropriate with modern public administration. and administration. At the same time, there is no unanimity of views, terminology is used, which has a double meaning. In the administrative law of Western European and North American countries, public administration is mainly defined as a set of bodies and institutions that exercise public power through the implementation of laws, regulations and other actions in the public interest. There are a large number of scientific definitions of public administration and public administration. The definition of "public administration" has the following closely related meanings - an integrated state apparatus (policies, rules, procedures, systems, organizational structures, staff, etc.), which is funded by the state budget and is responsible for managing and coordinating the executive branch and its interaction with other stakeholders in the state, society and the external environment; - management and implementation of various government measures related to the implementation of laws, regulations and decisions of the government and management related to the provision of public services. Thus, it would be logical to follow a structural approach, according to which public administration will be considered primarily as a set of state bodies and other public institutions designed to organize the effective functioning of society.

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