Ekonomìčnì gorizonti最新文献

{"title":"TAX POLICY AND FEATURES OF ITS IMPLEMENTATION IN WARTIME CONDITIONS","authors":"Nadiia Holovai","doi":"10.31499/2616-5236.3(25).2023.286572","DOIUrl":"https://doi.org/10.31499/2616-5236.3(25).2023.286572","url":null,"abstract":"The article examines the main problems and determines further ways of adapting the domestic economy to the modern paradigm of socio-economic relations that have developed in the new realities of the martial law. The purpose of the article is to reveal the essence of tax policy and systematize the methods of its implementation in modern economic conditions.
 During the research, it was established that the basis of fiscal policy is the tax policy, which ensures the organization of tax planning, regulation and control at the state level. Tax policy serves as the basis for creating a mechanism for economic growth of the state, growth in the level of its gross domestic product and national income.
 The thesis is proved that the priority task of the state in terms of tax policy is the creation of a stable and effective tax system at the national level, which would enable the construction of an effective taxation system, namely a fair approach to taxation of all categories of taxpayers, the formation of a sufficient volume of tax payments to the budgets of all levels, as well as creating the necessary factors for Ukraine's further integration into the world community.
 Approaches to determining the essence of tax policy are summarized, its role in state regulation of socio-economic relations is substantiated. It has been established that today the tax policy is fully oriented to the existing market situation and, depending on the situation, determines the relationship between taxpayers and the state.
 Based on the conducted research, the following conclusions were drawn: firstly, during the period of full-scale Russian military aggression in Ukraine, the domestic economy managed to adapt to functioning in a new paradigm; secondly, the Government settled the main issues and determined the specifics of income tax, value added tax, excise tax and single tax for business entities during the martial law period. At the same time, taking into account the modern challenges caused by military aggression on the part of Russia, the main strategic task of tax policy in Ukraine today is the accumulation of tax revenues for national security and defense and for the implementation of martial law measures in order to stabilize the economic situation in Ukraine .","PeriodicalId":476155,"journal":{"name":"Ekonomìčnì gorizonti","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032407","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}

{"title":"TOOLS FOR ENSURING SOCIAL AND ECONOMIC INCLUSION OF FORCED MIGRANTS IN THE CONDITIONS OF RUSSIAN AGGRESSION AGAINST UKRAINE","authors":"Liudmyla Chvertko, Oksana Vinnytska","doi":"10.31499/2616-5236.3(25).2023.286595","DOIUrl":"https://doi.org/10.31499/2616-5236.3(25).2023.286595","url":null,"abstract":"The article proves that the formation of an inclusive environment for persons who have found themselves in difficult life circumstances due to Russia's war of aggression against Ukraine is carried out through the provision of humanitarian assistance, creation of favourable conditions for employment and earning labour income, provision of legal assistance and protection, access to education and training, socio-cultural integration, etc. It is determined that the main responsibility for providing assistance to the population affected by the humanitarian crisis in the context of war lies with the government, local authorities, the private sector, faith communities, local civil society, NGOs, volunteers, international humanitarian organisations, donor and partner countries, etc. The author emphasises the important role of various international and national organisations and associations in the implementation of humanitarian initiatives since the beginning of the full-scale war in Ukraine. It is substantiated that humanitarian aid and other charitable activities from various organisations have become a vital source of support for both forced users of temporary protection outside Ukraine and internally displaced persons. The author notes the role of grant funding and modern digital technologies in ensuring social and economic inclusion of vulnerable categories of forced migrants. The article examines Ukrainian and foreign experience in organising and conducting various events and activities for the socialisation and integration of war refugees. The author assesses the quantitative and qualitative indicators of forced resettlement, as well as the current state of funding for measures aimed at effectively addressing the migration challenges caused by the Russian-Ukrainian war.","PeriodicalId":476155,"journal":{"name":"Ekonomìčnì gorizonti","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032360","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}

{"title":"COUNTERACTION TO FINANCING TERRORISM AND SEPARATISM MANIFESTATIONS AS BASES FOR GUARANTEE OF ECONOMIC SECURITY OF THE STATE","authors":"Oleh Bondaruk","doi":"10.31499/2616-5236.3(25).2023.287998","DOIUrl":"https://doi.org/10.31499/2616-5236.3(25).2023.287998","url":null,"abstract":"It is justified that the activation of terrorism and separatism in Ukraine that has been occurring in recent years highlights the need to combat financing. The activity aimed at identifying channels of financial support for terrorist and separatist activities, as well as effectively blocking them, becomes one of the key directions in ensuring the economic security of the state. The object of this research is to deepen the theoretical and methodological foundations of various aspects of financing terrorist activities and separatist actions as threats to the economic security of the state, and to determine directions for opposing terrorism and separatism.
 Factors influencing the development of trends in terrorism financing and separatist activities have been identified. On the one hand, the continued growth of international capital, business, and human flows in the context of globalization occurs alongside persistent disparities in the development of financial-economic systems in different countries and regions and the shadow component of the global economy. This maintains opportunities for the accumulation and laundering of funds and for conducting terrorist and separatist activities at various levels. On the other hand, counterterrorism financing has become one of the few directions of international cooperation in the fight against terrorism, with real successes observed not in reducing terrorism financing, but in increasing the overall transparency of financial systems and flows, and intensifying international pressure on offshore entities etc.
 It proves that the key role in the financing of terrorism and separatism systems and channels may ultimately shift towards the area of the most active interaction between formal and informal money accumulation systems. National and international measures for long-term counteraction to terrorism financing should take into account the control of channels within both the formal financial and banking system, other legal financial agents, commodity flows and services, traditional money transfer systems, as well as other informal mechanisms.","PeriodicalId":476155,"journal":{"name":"Ekonomìčnì gorizonti","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032405","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}