The evaluation of fiscal transparency impact on budget indicators performance is examined in the article according to the grouping of countries by the following features: budget transparency, income per capita, level of economic development and economic freedom. The main aim of the study is to determine the relationship between fiscal transparency indexes and indicators of countries' development. As the result of evaluation it was determined that the main indicators of budget execution under the influence of its transparency vary in different groups of countries. In particular, the studies have shown that the value of Open Budget Index causes the reduction of public debt and the increase in the share of public expenditure, but in countries with high and medium level of development the opposite effect of budget transparency on public debt is characteristic, and the positive impact of budget transparency on the share of public expenditure is characteristic only for countries with high economic freedom.
The purpose of this study is to substantiate the theoretical provisions on the accounting support for sustainability reporting and develop practical recommendations for improving the mechanisms for generating fragments of non-financial reporting based on accounting data. The study is conducted on the example of Ukraine. The paper provides a bibliometric analysis of scientific publications on the reporting in the field of sustainable development. Generalizing the results of the content-context block of the bibliometric analysis allowed identifying seven clusters. In the context of the study, the most relevant is the fourth cluster, which reflects the relationship between sustainability reporting and accounting. To create an effective mechanism for building sustainability reporting, a five-step sequence of actions based on accounting data was proposed, and tables were created to simplify the search for the necessary information to fill out fragments of a sustainability report and assess social and environmental security based on accounting data.
Ensuring employment of young people in the EU and the use of this political and legal experience in Ukrainian realities is a rather urgent issue. The article systematizes and investigates the current state and causes of youth unemployment in EU countries. It was determined that the unemployment rate among young people steadily increased during the period 2008-2013, which affected the EU economy, however, until 2019, a consistent decline was observed. The main factors influencing this indicator are the following: lack of vacancies for inexperienced youth, natural employee turnover, economic downturn, etc. The normative and legal support of youth employment policy was considered, in particular employment policy aimed at post-pandemic recovery. The main regulatory acts of youth employment policy in the EU are defined as European Pact for Youth, Resolution "Youth Employment Crisis: A Call to Action", "Framework Action Program on Youth Employment" and others. European programs and initiatives aimed at reducing youth unemployment, as well as improving education and labour mobility are analysed. The main European programs and initiatives are defined as NextGenerationEU, the Strategy "Youth - investing and providing opportunities", the "Youth opportunities" initiative, "Involvement of youth in employment" and others. They include creating more opportunities for young people in education and employment, improving access and full participation in society, developing skills relevant to the labour market, supporting first work experience and workplace learning, etc. It is emphasized the need to stimulate the economic growth of the EU member states, focusing on the youth segment, implementing employment support programs adapted to the current situation in the world.
Винниченко Н.В. доктор економічних наук, доцент, доцент кафедри бухгалтерського обліку та оподаткування Навчально-наукового інституту бізнес-технологій «УАБС» Сумського державного університету Мірошниченко О.В. кандидат економічних наук, старший викладач, доцент кафедри бухгалтерського обліку та оподаткування Навчально-наукового інституту бізнес-технологій «УАБС» Сумського державного університету Черкай О.О. магістр Навчально-наукового інституту бізнес-технологій «УАБС» Сумського державного університету
The analysis of modern approaches to defining the essence of basic categories which form an idea of the impact of business ethics on public finances is carried out in the article. The main components of the system of public finance are determined; it is presented as a combination of three elements: public finance, local finance and finance of public organizations of charities and other public entities, funds of which are of public nature and are directed at solving social problems.The aim of the article is the study of existing approaches to determination of basic categories of relationship "business ethics -public finance", the analysis of the current condition and trends of business ethics impact and the development of the evaluation model of such an impact on public finance.It is determined that the main areas of business ethics impact on public finance is the influence through the tax deduction system and the system of charitable and sponsor contributions.The author's evaluation model of business ethics impact on public finance is suggested and the basic set of factors that both directly and indirectly carry out such an influence is defined. It was determined that the business ethics impact on public finance should be investigated both from the standpoint of influence and from the perspective of the results received.The analysis of the current state of business ethics impact on public finance shows that the role of ethics as one of the influencing factors is not sufficiently taken into account and requires further research and practical developments.
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