Pub Date : 2022-12-30DOI: 10.33763/finukr2022.12.087
Volodymyr Valihura, Tetiana Valihura
{"title":"Оцінка конкурентоспроможності податкової системи України як чинника формування національного багатства","authors":"Volodymyr Valihura, Tetiana Valihura","doi":"10.33763/finukr2022.12.087","DOIUrl":"https://doi.org/10.33763/finukr2022.12.087","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"72 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":"121384242","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 : 2022-12-30DOI: 10.33763/finukr2022.11.007
T. Iefymenko
Introduction. The European integration vector of Ukraine's policy in the form of EU member state candidacy will require ensuring a high level of economic resilience both in the conditions of martial law and after the victory over the aggressor. Problems. The scale of turmoil as a result of the war in Ukraine is growing both globally and regionally. For the successful development of the country, it is necessary to harmonize domestic and international measures to counter the irrational use of financial resources in the economy, as well as the large-scale outflow of capital abroad; to prevent corruption activity and administrative violations in contractual relations. Goal. Development of directions for strengthening countermeasures against economic instability based on the avoidance of information asymmetry in the fiscal space, unification of stability and resilience indicators based on the application of accounting and financial reporting standards. Materials. Despite the unprecedented consequences of a full-scale Russian invasion in 2022, our country during the war does not witness irreversible violations of macroeconomic and financial stability. Economic and political shocks in the conditions of the internationalization of the fiscal space pose new tasks for management, putting forward requirements for accounting and financial reporting. To satisfy them innovations are necessary in shaping indicators, collecting information, summarizing and interpreting it. The results. The use of databases formed with the help of international standards will make it possible to implement the same indicators of stress resilience of socio-economic systems. The format of global information exchange, provided by the UN initiative as part of voluntary national reviews of the achievement of the Sustainable Development Goals, aims to unify reporting, because there is a problem of comparability of indicators due to the use of different methodologies. Search the ways to resolve this is in the center of attention of various platforms of high-level meetings, accompanied by the updating of relevant international institutions. Conclusions. The institutional and financial infrastructure of Ukraine withstood the blow of the calamity. As part of the sustainable, progressive restoration of the Ukrainian nation in 2023 and beyond, the goal-setting of the state system will be focused on increasing the resilience of economic agents of all forms of ownership. On the basis of information standards, it is necessary to improve competitive institutions that contribute to the neutralization of deliberate actions of subjects of the global economy, shadow structures that disregard the rules and norms of the national socio-political system, in particular in the fiscal sphere.
{"title":"Information and fiscal space to strengthen the resilience of the economy in conditions of sustainable development","authors":"T. Iefymenko","doi":"10.33763/finukr2022.11.007","DOIUrl":"https://doi.org/10.33763/finukr2022.11.007","url":null,"abstract":"Introduction. The European integration vector of Ukraine's policy in the form of EU member state candidacy will require ensuring a high level of economic resilience both in the conditions of martial law and after the victory over the aggressor. Problems. The scale of turmoil as a result of the war in Ukraine is growing both globally and regionally. For the successful development of the country, it is necessary to harmonize domestic and international measures to counter the irrational use of financial resources in the economy, as well as the large-scale outflow of capital abroad; to prevent corruption activity and administrative violations in contractual relations. Goal. Development of directions for strengthening countermeasures against economic instability based on the avoidance of information asymmetry in the fiscal space, unification of stability and resilience indicators based on the application of accounting and financial reporting standards. Materials. Despite the unprecedented consequences of a full-scale Russian invasion in 2022, our country during the war does not witness irreversible violations of macroeconomic and financial stability. Economic and political shocks in the conditions of the internationalization of the fiscal space pose new tasks for management, putting forward requirements for accounting and financial reporting. To satisfy them innovations are necessary in shaping indicators, collecting information, summarizing and interpreting it. The results. The use of databases formed with the help of international standards will make it possible to implement the same indicators of stress resilience of socio-economic systems. The format of global information exchange, provided by the UN initiative as part of voluntary national reviews of the achievement of the Sustainable Development Goals, aims to unify reporting, because there is a problem of comparability of indicators due to the use of different methodologies. Search the ways to resolve this is in the center of attention of various platforms of high-level meetings, accompanied by the updating of relevant international institutions. Conclusions. The institutional and financial infrastructure of Ukraine withstood the blow of the calamity. As part of the sustainable, progressive restoration of the Ukrainian nation in 2023 and beyond, the goal-setting of the state system will be focused on increasing the resilience of economic agents of all forms of ownership. On the basis of information standards, it is necessary to improve competitive institutions that contribute to the neutralization of deliberate actions of subjects of the global economy, shadow structures that disregard the rules and norms of the national socio-political system, in particular in the fiscal sphere.","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":"133351233","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 : 2022-12-30DOI: 10.33763/finukr2022.11.049
L. Lovinska
{"title":"Development of financial monitoring as a science in the context of European integration of Ukraine","authors":"L. Lovinska","doi":"10.33763/finukr2022.11.049","DOIUrl":"https://doi.org/10.33763/finukr2022.11.049","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"3 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":"115859920","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 : 2022-12-30DOI: 10.33763/finukr2022.12.074
O. Shubalyi, S. Petrukha, P. Kosinskyi
{"title":"Financial and economic stimulation of the sustainable development of processing enterprises in wartime and postwar conditions","authors":"O. Shubalyi, S. Petrukha, P. Kosinskyi","doi":"10.33763/finukr2022.12.074","DOIUrl":"https://doi.org/10.33763/finukr2022.12.074","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"87 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":"130376363","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 : 2022-12-30DOI: 10.33763/finukr2022.11.035
I. Kryshtopa, Y. Oliinyk, L. Babii
{"title":"International experience in identification of tax risks according to the data obtained within the framework of international exchange of information","authors":"I. Kryshtopa, Y. Oliinyk, L. Babii","doi":"10.33763/finukr2022.11.035","DOIUrl":"https://doi.org/10.33763/finukr2022.11.035","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"44 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":"122412518","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 : 2022-12-30DOI: 10.33763/finukr2022.11.064
A. Ozeran, Renata Korshykova
{"title":"Accounting for assets received free of charge in the context of state aid","authors":"A. Ozeran, Renata Korshykova","doi":"10.33763/finukr2022.11.064","DOIUrl":"https://doi.org/10.33763/finukr2022.11.064","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"130 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":"126085817","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 : 2022-12-30DOI: 10.33763/finukr2022.12.056
T. Dmytrenko
{"title":"Features of the implementation of the European Directives regarding the circulation of virtual assets in the national legislation of Ukraine","authors":"T. Dmytrenko","doi":"10.33763/finukr2022.12.056","DOIUrl":"https://doi.org/10.33763/finukr2022.12.056","url":null,"abstract":"","PeriodicalId":209191,"journal":{"name":"Fìnansi Ukraïni","volume":"28 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":"124929202","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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