The right of a person to engage in economic activity on the principles of free competition, in accordance with legal requirements, is a guarantee of the prosperity of a socially oriented country. Since basic taxes and payments, which are used to set budgets of different levels, are collected from the results of such economic activity. In order to provide for the systematic performance of this constitutional obligation by taxpayers, control in the sphere of taxation, customs sphere, the corresponding state supervisory bodies function. The activity of these authorities in the majority of countries is stated as such that is aimed first of all at the provision of services to subjects of taxation and implementation of control measures on the basis of risk-oriented approach, and in the case of detection of violations – the application of tools directed to their termination and ensuring maximum prevention of the negative consequences of such violations. It is hardly possible to deny the importance of the formation of adequate tools for the control entities in this area. This being said, the quality of such tools is characterized, on the one hand, by indicators of the provision of expected budget revenues, which will allow implementing approved Government programs for social protection of the population, on the other – by the maximum focus on preserving the possibility of continuing economic activity by subjects of taxation. According to data of the World Bank that estimates the ease of doing business in 190 countries of the world in the framework of the annual survey, Ukraine holds 71st position by 10 indicators (including tax administration). In order to improve mechanisms of tax administration, especially supervisory bodies’ tools for ensuring the repayment of tax debt, it is unconditional to study and search for ways of perceiving and introducing the positive experience of these countries. Methodology. The achievement of the formulated purpose is ensured by the use of the cognitive potential of the system of philosophical, general scientific and special methods. Given the aspiration for developing security measures for the repayment of tax debt, which are generally accepted and effective in terms of a specific legal system, comparative-legal method has become the main one as it allowed determining development directions of these measures taking into account the experience of countries with rather stable indicators of the economy. Methods of grammatical review and interpretation of legal rules have contributed to identifying gaps and other shortcomings in legislation that regulates the repayment of taxpayers’ debts and developing proposals to improve them. Practical implications. The practice of supervisory bodies’ activity can be effective provided that tools are clearly defined in laws and regulations and are understandable (both in terms of content and procedure) to all participants in the legal relationship on ensuring the repayment of tax debt. Taking into account new laws of social and economic realities that are changing rapidly under the accelerating development of information technologies, not only Ukraine but also other countries need to improve the specified area of activity of the supervisory bodies.
The relevance of the article is due to the dynamic political, social and economic processes, which carry both threats and opportunities for the foreign economic security of state, provision of which becomes a key task of government and key to existence of state itself. The purpose of the article is to identify the threats to foreign economic security in the context of geopolitical reorientation and to determine, on this basis, ways to strengthen of foreign economic security. Research methods: comparative analysis and assessment of the dynamics of the main indicators of the national economy of Ukraine and its interaction with the external environment in 2006-2017. Results: identified internal and external threats to national economic security; identified key factors of foreign economic security of Ukraine; proposed ways to strengthen foreign economic security.For achieving positive trends in macroeconomical indicators government should use modern mathematical and econometrical methods to monitoring situation as to national economic security and adjusting geopolitical strategy according to these indicators.
The purpose of the study is to analyze current trends in the evolution of forms of employment under the influence of the economy digitalization, as well as to substantiate the directions and means of public policy to regulate the conditions of effective employment in the new realities. Methods of synthesis and system analysis, groupings, logical analysis, strategic management, and system analysis were used in the research. The most significant characteristics of the sphere of employment in the conditions of the economy digitalization, in particular quantitative flexibility, functional flexibility, and space-time flexibility, are defined. The spheres of economy in which new professions are most in demand in Ukraine in the conditions of development of digitalization processes of the national economy are identified, in particular information and communication technologies, biotechnologies, medicine, energy, and its accumulation, power networks and energy consumption management, transport, especially water and air transport, education, and ecology. The directions, spheres, branches, and concrete sub-branches where new professions are in demand in the conditions of the economy digitalization are defined. The paper emphasizes the leading role of the information and communication technology sector, the development of which largely determines the emergence of new professions. The paper provides the conclusion that in this situation the new forms of employment cover great innovative potential, as well as shadow aspects (informal agreements), which exacerbate the problem of insufficient filling of social funds and reduction of tax revenues to the state budget. The priorities of effective employment policy in Ukraine in the global digitalization of economic relations are outlined based on the principles of flexicurity, best practices, and implementation of innovative solutions in building mutually beneficial and socially responsible relations between employer and employee.
This paper provides an overview of conceptual issues and recent researches concerning the role and structure of financial systems and a comparative analysis for various types of financial systems. The authors start to find out the importance of financial system, its elements and functional purpose and then outline different types of national financial systems. For defining structural elements of the financial systems the criteria that were used are the resource and institutional concepts. Within the institutional concept, its followers use various approaches to analyze the national financial systems-functional, intermediation, system etc. Authors structure the main elements of the financial system according to forms of ownership; subjects of financial relations; spheres and links of financial relations. Authors identified several signs for modelling the financial systems: the territorial criteria; the economic systems type criteria; the level of centralization of GDP within the financial model of the market economy; the weight of market financing and bank lending. The last part is dedicated to the comparative analysis of different financial systems models: it analyses the similarities and the differences of the national financial systems models of OECD countries, some advanced economies, and emerging market economies. For the determination of the national model of economic development authors formed clusters which exist in the world models of financial systems according to 1) the centralization and redistribution of GDP through the budget system; 2) the level of tax burden; 3) debt load; 4) cyclically adjusted primary balance. This leads to the concluding discussion of what is stated that the choice of the model of state's financial system depends on many factors: the natural conditions, the wealth of the country, specific historical traditions, demographic factors, tasks and objectives of financial policy, as well as the level of tax culture and financial psychology.
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