Fìnansi Ukraïni最新文献_第10页

International standards of public debt statistics and their implementation in the public finance management system of Ukraine 公共债务统计的国际标准及其在乌克兰公共财政管理体系中的实施

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.12.007

S. Gasanov

{"title":"International standards of public debt statistics and their implementation in the public finance management system of Ukraine","authors":"S. Gasanov","doi":"10.33763/finukr2022.12.007","DOIUrl":"https://doi.org/10.33763/finukr2022.12.007","url":null,"abstract":"Introduction. Theoretical-methodological and methodical substantiation of approaches to the formation, structuring and systematization of statistical information on the public debt of Ukraine in accordance with international standards is of fundamental importance for improving the quality of strategic management of public finances. The implementation of international standards for statistical measurement and diagnostics of public debt makes it possible to objectively monitor the parameters of debt sustainability and bring public financial management tools closer to the best examples of world practice. The implementation of international standards for public debt statistics is an important element in ensuring the transparency of public finances, allowing to optimize cooperation with the International Monetary Fund (IMF) and other international financial organizations. Institutional and regulatory implementation of international standards of public debt statistics will allow to increase the level of reasonableness of fiscal risk assessments and the predictability of debt policy in the medium term, to reduce the negative impact of political cycles and economic fluctuations on the state of public finances. In accordance with the Association Agreement of Ukraine with the EU and with Ukraine acquiring the status of a candidate country for joining the EU, the issue of approximation of national legislation to EU legislation, including regarding the national debt, has acquired extraordinary political, economic and social importance, especially in the conditions of external aggression of the Russian Federation and the tasks of the post-war reconstruction of the country’s economy. According to the Strategy of Economic Security of Ukraine for the period until 2025, the question of the acceptability of the level and sources of financing the public debt is one of the key factors for ensuring the financial security of the country. Problem Statement. Interrelated components of the issues of this article are highlighted: 1) institutional coverage of public finances and public debt; 2) the system of public finance management in the context of mutual compliance of objects, subjects and methods of such management; 3) standardized methodology for quantitative statistical measurement of public debt as part of public finances; 4) implementation of international standards of public debt statistics into the national system of public finance management. The purpose is to substantiate conceptual and methodological approaches and recommendations regarding the improvement of statistical measurement and systematization of information on the public debt of Ukraine in accordance with international standards; making changes and additions to the first part of Article 2 of the Budget Code of Ukraine regarding the public debt. Methodology and methods.. The general environment of analysis is public finances; the unifying shell is the public finance management system; the object is p","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123169797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Approaches to the management of the business portfolio of the electronic payment systems 电子支付系统业务组合的管理方法

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.12.042

T. Zatonatska, Olena Volvach

引用次数: 0

Assessment of the competitiveness of the Ukrainian tax system of as a factor of the national wealth formation 评估乌克兰税收制度的竞争力作为国家财富形成的一个因素

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.12.08

V. Valihura, T. Valihura

引用次数: 0

Business model of an export-import bank for Ukraine 乌克兰进出口银行的商业模式

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.12.022

O. Lyubich, G. Bortnikov, D. Oliinyk

引用次数: 2

Human capital of Ukraine under martial law 戒严令下的乌克兰人力资本

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.12.111

O. Stryzhak, Oleksandr Pravdyvets

引用次数: 0

Accounting and analytical support of attracting and using international technical assistance by managers of budget funds 预算基金管理人员为吸引和利用国际技术援助提供会计和分析支助

Fìnansi Ukraïni Pub Date : 2022-12-30 DOI: 10.33763/finukr2022.11.079

Tetyana Larikova

引用次数: 0

The development of entities’ non-financial reporting preparation in the context of digitalization 数字化背景下主体非财务报告编制的发展

Fìnansi Ukraïni Pub Date : 2022-12-28 DOI: 10.33763/finukr2022.10.080

M. Kucheriava

引用次数: 1

Approaches to assessing the consequences of Russian military aggression and priorities for financial security of post-war reconstruction in Ukraine 评估俄罗斯军事侵略后果的方法和乌克兰战后重建财政安全的优先事项

Fìnansi Ukraïni Pub Date : 2022-12-28 DOI: 10.33763/finukr2022.09.053

K. Klymenko, Maksym Savostianenko

{"title":"Approaches to assessing the consequences of Russian military aggression and priorities for financial security of post-war reconstruction in Ukraine","authors":"K. Klymenko, Maksym Savostianenko","doi":"10.33763/finukr2022.09.053","DOIUrl":"https://doi.org/10.33763/finukr2022.09.053","url":null,"abstract":"Introduction. The authors have examined existing approaches to assessing the consequences of Russian military aggression, certain aspects of the loss of Ukraine's economic potential, and plans for the post-war recovery and reconstruction, both national and with the participation of international partners. Problem Statement. Significant damage and destruction of infrastructure facilities are among serious consequences of the Russian-Ukrainian military conflict including significant reductions or negative values of the economic development pace , which leads to the aggravation of social problems and increased financial risks and threats. . The question of the need for legislative introduction of reliable diversified sources of financial support for the post-war recovery in Ukraine, taking into account all consequences of the military conflict in modern realities, is on the agenda. Purpose. To study approaches to assessing the consequences of Russian military aggression and the priorities of financial support for post-war reconstruction in Ukraine, in particular, the determination of key areas, tasks, expected results of attracting international financial aid and prospects for further cooperation in accordance with state program documents. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The analysis of one of the largest sources of assessment of the physical damage caused by Russian aggression against Ukraine, which is implemented on the basis of the reports of the “Russia will pay” project of the KSE Institute with the support of international partners, was carried out. It was found that these estimates are focused on the direct losses of the physical infrastructure of Ukraine as a result of the war and the assessment of the financial value of these losses, without estimating total losses for the economy of Ukraine. The first independent and objective report on Ukraine's losses from the war and the need for reconstruction as of June 1, 2022, prepared by the Government of Ukraine together with the World Bank, the European Commission (RDNA), was analyzed. The key legislative initiatives and the newly formed regulatory and legal principles for the organization of damage audits, compensation for losses due to the full-scale invasion of Ukraine and financing of recovery and post-war reconstruction were studied, as well as the main initiatives in the context of strengthening the protection of critical infrastructure. New and existing sources of financing for post-war reconstruction were analyzed, including key programs of the World Bank, the European Investment Bank, started before the full-scale invasion of Russia, but quickly adapted to the current situation in order to continue funding as soon as possible. Conclusions. The ability of Ukraine to function effectively within the framework of international financial cooperation and t","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129368288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Comparative analysis of the form of financial reporting "Balance sheet" for small and medium-sized enterprises 中小企业财务报告“资产负债表”形式的比较分析

Fìnansi Ukraïni Pub Date : 2022-12-28 DOI: 10.33763/finukr2022.10.115

A. Koliesnichenko

引用次数: 1

Global database on tax expenditures: reporting requirements and progress by countries 税收支出全球数据库:各国报告要求和进展

Fìnansi Ukraïni Pub Date : 2022-12-28 DOI: 10.33763/finukr2022.09.022

L. Rainova

{"title":"Global database on tax expenditures: reporting requirements and progress by countries","authors":"L. Rainova","doi":"10.33763/finukr2022.09.022","DOIUrl":"https://doi.org/10.33763/finukr2022.09.022","url":null,"abstract":"Introduction. The Global Tax Expenditure Database remains the largest of the implemented initiatives to highlight information on tax expenditures in an international aspect. Problem Statement.Taking measures to improve, both quantitatively and qualitatively, the state of reporting provided by many countries to the Global Tax Expenditure Database remains necessary. This also applies to tax expenditure reporting for Ukraine, despite the relatively long experience in its preparation. Purpose. To determine the peculiarities of formation and classification of information in the Global Tax Expenditure Database and to assess the state of reporting to this database by Ukraine. Methods. General scientific and special research methods were used: description, comparison, grouping, theoretical generalization, critical analysis. Results. A detailed study of the peculiarities of reporting information in the Global Tax Expenditure Database shows that it is clearly structured and regulated. It is established that although the GTED reports emphasize the need for greater disclosure by countries of information on the list of tax expenditures in the context of all major taxes applied at the central level, the regulation of the volume of information provided still remains the prerogative of the country. The key requirement in the GTED remains its regular submission within the framework of reporting that is formed by the country. In this context, reporting on tax expenditures in Ukraine should be revised. Conclusions. The proposals for improving the state of reporting provided by Ukraine to the Global Tax Expenditures Database are given: coordination of the reporting information prepared by the country to the specified database with the one intended for internal use, in particular, information on the purpose of the applied tax expenditures and their beneficiaries; ensuring the addition and updating of data on the estimates of the list of tax expenditure items presented in the report; clarification and consideration of the criteria for which additional information should be provided to the database.","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129330226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0