Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-26
Khudolei Veronika, Hrechko Alla
The article analyzes the influence of institutional changes on the fiscal stimulation of the development of regional actors. It is sub - stantiated that the issue of fiscal stimulation requires a thorough theoretical reflection in order to develop effective mechanisms for its practical application in the context of the institutional changes taking place in Ukraine today. The practice of public administration in the progressive countries of the world proves the high efficiency of using fiscal incentives as a tool for the development of individual regions. Fiscal incentives enable the regulator to rank quality approach to tax incentives under the object form, the economic nature of the phe - nomenon or process exerted influence. Fiscal stimulus can be implemented in various directions, including in the budgetary aspect, which most often takes the form of intergovernmental transfers or redistribution of expenditures between budgets of different levels, along with providing them with an adequate amount of money resources. It has been proved that the power decentralization allows the central authorities to delegate part of the function to the regional and local levels. The main condition for effective decentralization and transfer of budget powers at lower levels is an adequate assessment of the potential risks of implementing such a system, which should be reflected in the full observance of the declared goals, the provision of local budgets with the necessary level of financial resources for the implementation of the delegated powers, the formation of a balanced budget process for the purpose of security from the occurrence of regional imbalances in the context of financial security. As a result of the study, it has been proved that the budget component aimed at increasing the effectiveness of fiscal motivated regional development is a decentralization process of that provides a more efficient mechanism for allocating budget funds through awareness of local level needs that can be met by redistributing budget funding.
{"title":"INFLUENCE OF INSTITUTIONAL CHANGES ON THE FISCAL IMPROVEMENT OF REGIONAL SUBJECTS DEVELOPMENT","authors":"Khudolei Veronika, Hrechko Alla","doi":"10.32999/ksu2307-8030/2019-34-26","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-26","url":null,"abstract":"The article analyzes the influence of institutional changes on the fiscal stimulation of the development of regional actors. It is sub - stantiated that the issue of fiscal stimulation requires a thorough theoretical reflection in order to develop effective mechanisms for its practical application in the context of the institutional changes taking place in Ukraine today. The practice of public administration in the progressive countries of the world proves the high efficiency of using fiscal incentives as a tool for the development of individual regions. Fiscal incentives enable the regulator to rank quality approach to tax incentives under the object form, the economic nature of the phe - nomenon or process exerted influence. Fiscal stimulus can be implemented in various directions, including in the budgetary aspect, which most often takes the form of intergovernmental transfers or redistribution of expenditures between budgets of different levels, along with providing them with an adequate amount of money resources. It has been proved that the power decentralization allows the central authorities to delegate part of the function to the regional and local levels. The main condition for effective decentralization and transfer of budget powers at lower levels is an adequate assessment of the potential risks of implementing such a system, which should be reflected in the full observance of the declared goals, the provision of local budgets with the necessary level of financial resources for the implementation of the delegated powers, the formation of a balanced budget process for the purpose of security from the occurrence of regional imbalances in the context of financial security. As a result of the study, it has been proved that the budget component aimed at increasing the effectiveness of fiscal motivated regional development is a decentralization process of that provides a more efficient mechanism for allocating budget funds through awareness of local level needs that can be met by redistributing budget funding.","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122250903","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-23
Pankovets Marta
{"title":"INNOVATIVE DEVELOPMENT: UKRAINE'S PROBLEMS IN THE CONTEXT OF WORLD TRENDS","authors":"Pankovets Marta","doi":"10.32999/ksu2307-8030/2019-34-23","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-23","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121676246","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-31
Koliesnichenko Anastasiia
{"title":"THE TAX POLICY AND ACCOUNTING POLICY BUSINESS ENTITY: THEORETICAL AND ANALYTICAL AND REGULATORY ASPECT","authors":"Koliesnichenko Anastasiia","doi":"10.32999/ksu2307-8030/2019-34-31","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-31","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132145826","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-19
P. Tetiana, Musiienko Viktoriia, Z. Maryna
{"title":"INTELLECTUAL CAPITAL AS A SOURCE OF COMPETITIVE ADVANTAGE AND RATING CRITERION","authors":"P. Tetiana, Musiienko Viktoriia, Z. Maryna","doi":"10.32999/ksu2307-8030/2019-34-19","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-19","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129130121","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-9
Advokatova Nadiia, Karnaushenko Alla
{"title":"PRIORITY AND STRATEGIC AREAS OF DEVELOPMENT OF AGRICULTURAL ENTERPRISES OF UKRAINE","authors":"Advokatova Nadiia, Karnaushenko Alla","doi":"10.32999/ksu2307-8030/2019-34-9","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-9","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116312392","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-8
Taraniuk Leonid, M. Tetyana
{"title":"RESEARCH OF TITANIUM INDUSTRY ACTIVITIES IN THE FORMATION SYSTEM OF EURO-INTEGRATION DEVELOPMENT OF THE COUNTRY ECONOMY","authors":"Taraniuk Leonid, M. Tetyana","doi":"10.32999/ksu2307-8030/2019-34-8","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-8","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122311610","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-32
Tyrinov Andrii
{"title":"BUDGETING ORGANIZATION AT THE ENTERPRISE AS THE PART OF MANAGEMENT ACCOUNTING","authors":"Tyrinov Andrii","doi":"10.32999/ksu2307-8030/2019-34-32","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-32","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128100795","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-30
Gryn Viktoria
{"title":"DETERMINANTS AND REASONS FOR THE NEED TO DEVELOP OF ACCOUNTING PROVISION OF STRATEGIC MANAGEMENT","authors":"Gryn Viktoria","doi":"10.32999/ksu2307-8030/2019-34-30","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-30","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133613050","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-18
P. Svitlana
{"title":"PRINCIPLES OF EVALUATION OF QUALITY SERVICES FOR PASSENGER TRANSPORTATION IN GENERAL CITY TRANSPORTATION","authors":"P. Svitlana","doi":"10.32999/ksu2307-8030/2019-34-18","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-18","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124200654","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}
Pub Date : 2019-06-26DOI: 10.32999/ksu2307-8030/2019-34-11
Hrinchenko Raisa
{"title":"METHODS AND TOOLS FOR FORMING THE MECHANISM OF ENTERPRISE ADAPTATION TO CHANGES","authors":"Hrinchenko Raisa","doi":"10.32999/ksu2307-8030/2019-34-11","DOIUrl":"https://doi.org/10.32999/ksu2307-8030/2019-34-11","url":null,"abstract":"","PeriodicalId":119630,"journal":{"name":"Scientific Bulletin of Kherson State University. Series Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127404721","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}
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