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Introduction. Insufficient level of the economic growth perceiving amongst population of even economically developed countries, growth of inequality of incomes and welfare caused the opening for the opportunities for exploitation of controversial narratives by non-systematic politicians of different spectra in order to obtain electoral dividends, that stipulates the initiation of scientific discourse on the sources, reasons and consequences of populism. Problem Statement. A populist impact in many of European and world countries as well as considerable challenges for economic and political sustainability stipulate the necessity for scientific cognition of that essence for further elaboration of receipts for minimization of negative and implementation of possible positive outcomes. Purpose. To generalize, to structure and to systematize the studies of the political and economic foundations of populism and its manifestations in the context of the formation and implementation of economic and fiscal (tax) policy. Materials and Methods. A methodological consensus as general method introduced on defining populism as ideology, policy and social movement grounded on coordination on the structural elements contained in the definitions of different research schools is implemented; a comparative analyses of Western European and Ukrainian populism; a factsheet and statistical analyses for substantiation of evidence-based tax populism in Ukraine. Results. The article reviews the publications of researchers on the problem of populism - its definition, analysis of social and economic foundations, as well as the impact on the fiscal and tax policies elaboration. On the basis of generalization of broad international research approached framework regarding the analysis of populist tax policy, the definition of tax populism is proposed. The reasons for the prevailing influence of right populism on the current tax policy in Ukraine. Introduced concept of elaboration of sustainable system of institutional and organizational-analytical measures grounded on the modernization of institutes of general public interest in the field of development and strengthening of political process coordination and economic policy. Conclusions. Generalized scientific, informational, analytical and statistical data about the objective essence of economic and tax populism growing tendencies in the world as well as danger of right-wing tax populism in the Ukraine.
The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent.The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of the World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.
Анотація. Змінами, внесеними до Бюджетного кодексу України у 2017 р., закріпле но перехід до розподілу видатків державного бюджету на вищу освіту на основі формули. Зазначене актуалізувало вибір показників результативності діяльності ЗВО, на яких вона має ґрунтуватися. Встановлено переваги показників, котрі ви користовуються в розроблених в Україні формулах фінансування, недоліки та шляхи їх усунення. Запропоновано змінити підходи до обчислення показника рів ня наукової діяль ності, зокрема враховувати у формулі публікації у фахових ви даннях України (ка тегорії "А" і "Б") та виданнях, зареєстрованих у наукометричних базах "Scopus", "Web of Science" із низьким індексом SNIP, окремо від тих, які за реєстровані в цих базах із високим індексом SNIP. Ключові слова: фінансування за результатами, фінансування на основі попередніх витрат, формула розподілу державного фінансування, показники результативності діяльності університетів. Літ. 13.
Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their identification and quantification are still relevant. The emergence and development of the concept is accompanied by heated discussions about definition of normativе (benchmark) structure of tax and tax expenditures, as well as the classification of their individual elements. As a result, there is no uniform approach to defining the conceptual model of benchmark structure. This complicates the introduction of the concept of tax expenditures in those countries that set such a task for themselves, as well as their comparative qualitative and quantitative analysis in different countries. The purpose of this article is to generalize and further develop scientific approaches to determining the benchmark structure of the tax and its individual elements, as well as tax benefits and tax expenditures. The main results of this study are the classification of the main elements of the basic structure of the tax into groups and justification of their role in the identification of tax expenditures; defining “structural benefits” and “basic tax structure”; analysis of the report on other tax benefits in Ukraine and determination of the place and role of “structural benefits” in it.
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