The article deals with the problems of forming the financial base of Ukrainian regions, which have negative impact on the overall socio-economic development of the country. The basic methods and tools address these problems, which are aimed at creating financially capable and independent communities. The authors argued that the process depends primarily on tax revenues to local budgets. Taking into account the difficult political and economic situation there is offered to make free economic zone in the Donbass, which will attract foreign investment in this region and ensure its reconstruction.
The role of the minimum wage in the system of regulation employees wages in budget sphere in general and the role of minimum wage for achieving social justice and reducing political tension in Ukrainian society are considered. The main problems in system of remuneration employees of the budget sphere in Ukraine are: imperfect methodology for determining the minimum wage, low purchasing power and poverty of the working population, insignificant wage differentiation depending on qualification, inconsistency of legislative documents in the system remuneration of labor to international norms. Authors give practical justification of the role of minimum wage to achieve social justice in the system of regulation employee's wages in the budget sphere, namely the establishment of optimal level remuneration of employees employed in higher education and in secondary education because in recent years the salary of qualified teacher began to exceed the salary of the docent in a state institution of higher education. Wages ceased to be fulfilled the main motivating function for employees in Ukraine (in particular, employed in the budgetary sphere), so, there are situations when qualified workers receive the same amount of salary or and below than less skilled workers. Investigated, that during 2008-2018 the Ukrainian government deliberately underestimated the size of subsistence minimum, minimum wage, inflation index, did not take into account the depreciation of cash incomes and savings of citizens, devaluation of the national currency, as a result of which the preconditions for further impoverishment of the vulnerable sections of the population and employees of certain branches of the budget sphere are formed.
Abstract. In the article has done first attempt to find out the essence, components and implications of the mechanism of hidden taxes and to investigate their impact on the socioeconomic situation in the country. The main changes in the tax system of Ukraine that have occurred as a result of tax reforms have been highlighted. The main motive for raising the level of minimum wage in 2017 is not to increase the welfare of the population, but to increase revenues to the budget due to hidden taxes. As a result, the transformation of budget expenditures into taxes is taking place, as the tax base on income increases. The following methods of tax concealment are singled out: combining taxes under common names; expansion of the tax base, list of objects of taxation (property tax); increase in tax rates and increase of tax rates linked to the minimum wage; the introduction of a double taxation mechanism (excise tax on retail sales); transfer of tax payments to non-tax categories; transferring the tax burden from the rich to the middle stratum; the transformation of a single tax, when the increase of the tax forces entrepreneurs to reduce production costs (introduction of the latest technologies, rational use of resources), thereby reducing the damage they could receive as a result of the increase in the price of products by the amount of tax and, consequently, the reduction of sales; repeated tax transfer to the final consumer, when the final payer becomes the final consumer (in most cases this is achieved through indirect taxes).Keywords: taxes, hiding taxes, tax burden, taxation, minimum wage, living wage. Ключевые слова: налоги, сокрытие налогов, налоговая нагрузка, налогообложения, минимальная заработная плата, прожиточный минимум.
Основными рисками являются природные, техногенные, экологические. В Украине климатические риски проявляются в сфере сельского хозяйства: потери урожая, изменения периодов созревания сельскохозяйственных культур и повышение их уязвимости к поражению вредителями; в сфере водных ресурсовнарушение гидродинамического режима и водного баланса рек; деградация водных ресурсов; в энергетической сфереосложнения функционирования объектов гидроэнергетики; в сфере охраны здоровья населенияувеличение количества пострадавших от тепловых ударов. Предлагается для воплощения целей государственной политики противодействия изменению климата обеспечить разработку механизма финансового обеспечения ее реализации. Финансовый механизм противодействия изменению климата и адаптации к ним включает нормативно-правовое, информационное и организационное обеспечение, скукупнисть финансовых методов и инструментов, обеспечивающих формирование финансовых ресурсов для достижения определенных целей. Основными источниками финансирования мероприятий реализации климатической политики являются средства государственного и местных бюджетов, международных финансовых организаций, Фонда энергоэффективности, инвестиционных компаний. В будущем целесообразно применять механизмы софинансирования с участием государства, местной власти, субъектов хозяйств, домохозяйств, международных фондов. Ключевые слова: климатическая безопасность, климатические риски, финансовый механизм, финансовое обеспечение, финансовые ресурсы. Nataliya Prots. Climate Safety: the Essence and Need for Financial Support. Anthropogenic impact on the natural environment is investigated in the article; defined financial aspects of ensuring climate security and forming a climate policy; Climatic security has been found to be the protection of ecosystems and their associated forms of human life from global climate change and their consequences, climate risk-the extent to which this system is susceptible to the adverse effects of climate change and is unable to withstand negative impacts. climate change, including climate variability and extreme climatic phenomena. The main risks are: natural, man-made, and environmental. Сlimatic risks are manifested in the agricultural sector In Ukraine: loss of crops, changes in the periods of maturation of agricultural crops and increase their vulnerability to pests; in the field of water resources: violation of hydrodynamic regime and water balance of rivers; degradation of water resources; in the energy sector: the complication of the functioning of hydro-energy objects; in the area of public health: increasing the number of victims of heat stroke. It is proposed that, in order to realize the goals of the state policy, counteract climate change, ensure the development of a mechanism for financial support for its implementation. The financial mechanism for combating climate change and adaptation to such changes includes regulatory, informational and organizational support, the accumulation of financial methods and tools that provide the formation of financial...
собственного оборотного капитала являются признаками кризисного финансового состояния предприятий торговой сферы. Дальнейший рассчет и анализ значений oснoвных коефициентов финансoвoй устойчивости сферы тoрговли показал, что они на протяжении всего периода исследования нахoдятся значительно ниже экoнoмически целесообразного уровня. На основе рассчитанных данных доказано об неудовлетворительной финансoвой устойчивости отрасли, дефoрмации ее финансoвo-экoнoмической системы, недoстаточности финансoвого обеспечения. Ключевые слова: развитие торговли, финансовая устойчивость, финансовое обеспечение, собственный капитал, собственный оборотный капитал. Stefanyshyn Oksana. Financial Stability of Trade Sphere Companies as a Precondition to Their Development: Conclusions for Financial Support. Considering the generalized methodological basis for evaluation of trade sphere companies' financial stability, the article contains the analysis of financial stability current status and dynamics, being based on the assumption that financial stability of business entities is a dominant factor in determining possibilities for their development and success. Negative indication values of the owner capital and own working capital reflect critical financial status of trade sphere companies. Further calculations and analysis of the indications of trade sphere financial stability showed that during the whole period of the research they were considerably below the economically viable level. Based on the calculated data, we could prove financial stability of the sphere to be insufficient, as well as witness deformation of its financial-economical system and lack of financial support.
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