The work is devoted to the study of improving the environmental situation in industrial regions with metallurgical production in Ukraine. It was revealed that monitoring and purification of air, water environment and land resources requires immediate development and implementation of greening projects. This requires finding additional financial resources that are lacking in local budget deficits. To improve the quality of formation and use of local budgets, a method of monitoring the revenue side of local budgets is proposed, which consists in processing a set of data imported from monthly revenues and processed using predictive analytics tools. The methodology allows to identify significant and insignificant factors in a timely manner, including the environmental tax in the resulting factor -local budget revenues. With the development of analytical systems and the expansion of their application in the greening of industrial regions, the developed methodology will not lose its relevance. The developed methodology for monitoring the environmental tax and other taxes, fees and charges is aimed at identifying additional (indirect) sources of funding for greening projects in industrial regions, including metallurgical production. The method was tested on the revenues of local budgets of cities with metallurgical production -Zaporizhzhya, Dnipro for the period 2018-2020. The use of the methodology allowed to show that the revenues of the environmental tax are the most insignificant. It is also proposed to use the experience of developed countries in the mechanism of calculating the environmental tax in order to increase its amount.
The purpose of the study is to identify the factors influencing the management of the activity of small businesses and to provide recommendations for its development through the resolution of crisis issues that prevent businesses from achieving strategic prospects and stable profits. The main factors for reducing the effectiveness of small businesses have been identified on the basis of the results of the questionnaire survey of one level of managers (small business directors), which should be taken into account in the formation of strategic management decisions and long-term development strategies. It is found that many of the factors are subject to managerial influence, which minimizes the negative impact on the performance of small business entities. The hypothesis that the main tool for stimulating small business development remains the state has confirmed with the help of research, but there is an urgent objective need to identify other factors that influence the activities of small businesses that impede their development and lead to closure. The study suggests that only a balance between the internal environment of small businesses and the regulatory framework of the state will allow them to work effectively in market conditions and provide the national economy with money. The authors present a position on the organization of a small business entity management system that reflects the links between processes and events in a market environment. The presented approach takes into account a number of elements of influence on a small business when forecasting its development in a strategic perspective. The results of the study showed that it is necessary to clearly identify the tasks at each stage of development of a small business entity, to form alternative models of its development by looking for ways to optimize activities and opportunities to avoid possible risks.
Approaches to functioning of fiscal policies in countries with developed and transformational economics are generalised and systematised with the view to enhance the efficiency of structural reforms of the financial system and to reduce the impact of fiscal imbalances on economic processes. Proved is the significance of more intensive fiscal decentralisation and implementation of earlier adopted programmes of the financial sector reform as well as the improvement of the coordination between monetary and fiscal policies. The authors substantiated the expediency of the financial system transformation by increasing fiscal transparency, decreasing tax burden on utilising labour resources, and improving mechanisms of control of complying with fiscal restrictions. It was established that the fiscal policy adaptation to current economic trends involves the formation of modern financial institutions, balancing the fiscal burden, and keeping to indicative values of the budget deficit and public debt, while contributing to the innovative transformation of the economy. Substantiated is the need to carry out weighed fiscal policies in the system of budgetary expenditures, including the readjustment of a debt policy with regard to the state budget balancing, working out a mediumterm debt strategy with account for endogenous and exogenous financial and economic factors. The importance of using the mechanism of managing a budgetary deficit through encouraging domestic loans is grounded. It has been established that measures of budgetary control aimed at macroeconomic stabilisation and securing sustained stability of the financial system of a country are assuming significance.
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