Economic Bulletin. Series: Finance, Accounting, Taxation

Economic Bulletin. Series: Finance, Accounting, Taxation

Basic info

  • Publisher: University of the State Fiscal Service of Ukraine
  • Country of publisher: ukraine
  • Date added to EuroPub: 2019/Sep/29

Subject and more

  • LCC Subject Category: Economics, Accounting, Marketing, Banks and Banking, Finance and Financial Services, Business
  • Publisher's keywords: Economic, Finance, Accounting, Banking
  • Language of fulltext: english, russian, ukrainian
  • Time from submission to publication: weeks

Publication charges

  • Article Processing Charges (APCs): No
  • Submission charges: No
  • Waiver policy for charges? No

Open access & licensing

  • Type of License: CC BY-NC
  • License terms
  • Open Access Statement: Yes
  • Year open access content began: 2017
  • Does the author retain unrestricted copyright? False
  • Does the author retain publishing rights? False

Best practice polices

  • Permanent article identifier: DOI
  • Content digitally archived in:
  • Deposit policy registered in: Other Crossref

This journal has '57' articles

«Critique of bourgeois theories»: an attempt of retrospective justifing or repent?

«Critique of bourgeois theories»: an attempt of retrospective justifing or repent?

Authors: Volodymyr Andrushchenko
Year: 2017, Volume: 0, Number: 1
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Abstract

The particular features, negative and positive consequences of so-called critics of bourgeois finance theories are considered and determined. This specific genre was used toward themes of theory and practice of the government finance in capitalist countries. An ideological involvement and artificiality of the critics are pointed out. At the same time the critics carried out a distinctive role for the aim of popularization of western ideas and scientific thinks in the Ukraine.

Keywords: critics of bourgeois theories. methods of investigation. Richard Musgrave. guaranteed income. metamorphosis of Ukrainian science
Essence and problems of the foreign trade of Ukraine

Essence and problems of the foreign trade of Ukraine

Authors: Yanina Belinska
Year: 2017, Volume: 0, Number: 1
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Abstract

Investigate the main problems of Ukraine’s foreign trade. Survey of entering the world economy of Ukraine as a member of the global trade space. Identified solutions to existing problems of foreign trade of Ukraine and the future direction of development.

Keywords: foreign trade. export. import. trade, economy. agriculture. global trends of economic development.
Expansion constitutional functions NBU: pros and cons

Expansion constitutional functions NBU: pros and cons

Authors: Olena Bereslavska
Year: 2017, Volume: 0, Number: 1
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Abstract

In the article the expediency of expanding the constitutional functions of the central bank, including the National Bank of Ukraine. It is noted that in recent years, central banks feel pressure from state authorities regarding the need to supplement the basic constitutional function of the bank to curb inflation politically motivated purposes – namely, economic growth and maximum employment. It is noted that the expansion of the constitutional functions of the Central Bank may reduce its ability to maintain price stability. In addition, the Central Bank’s independence can be questioned if the results of its operations will fail that probably if multi-mandate. There is also a risk that the poor performance of the Central Bank undermine his reputation, if you put in the bank responsible for economic growth and employment. The result of the study is that first, central banks can not increase production of goods and services, reduce unemployment or affect any other indicator in the medium to long-term growth without inflation. Second, economic agents expectations of future events into account when making decisions on consumption and investment, setting wages and prices. So if they expect high inflation, the cost of its decline can be large, because the Central Bank will have to squeeze the money supply against the backdrop of rising prices. Consequently, inflation – is the only variable, which in the long run can affect the central bank and so today is pointless to expand the constitutional functions of the NBU.

Keywords: central bank independence. monetary policy. the National Bank of Ukraine. employment. economic growth. inflation. inflation targeting. financial stability. budget.
Deposit policy of banks during transformation period in the banking system of Ukraine

Deposit policy of banks during transformation period in the banking system of Ukraine

Authors: Oksana Bidyuk
Year: 2017, Volume: 0, Number: 1
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Abstract

Nowadays, banks are under adverse financial conditions and deposits are the most popular investment tool and a key component of the resource base of banks in Ukraine.The purpose of this article is to analyze a current state and prospects of development of bank policy in Ukraine, identify factors, which needed to be considered by banking institutions to optimize their activities in this area.The article considers a current state of bank deposit policy during the transformation process in the banking system of Ukraine. A special place is given to the analysis of interest rates and the volume of deposits of individuals and legal entities in banking institutions. In this article was analyzed foreign experience of the bank deposit policy, conducted review of legislative and regulatory changes, detected different impact factors on deposit operations and was done a forecast of their consequences on banking activities, considered the state of functioning of the Individual Deposit Guarantee Fund in crisis situations. As a result, the author’s analysis generally reflects the recent key trends of further development of the bank’s deposit market of Ukraine

Keywords: deposits. deposit policy. interest rates. term deposit. Individual Deposit Guarantee Fund
Development of customs risk management in the context of increasing of efficiency post-clearance audit in Ukraine

Development of customs risk management in the context of increasing of efficiency post-clearance audit in Ukraine

Authors: Serhiy Brekhov
Year: 2017, Volume: 0, Number: 1
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Abstract

Article deals with the improving of post-clearance audit institution in Ukraine and the development of customs risk management. The general discrepancy of national legislation and international standards for the organization and conduction of post-clearance audit were defined. It was singled out the main aspects and basic steps to improve the post-clearance audit in Ukraine concerning improvement of operating with customs risks.

Keywords: customs control. post-clearance audit. custom risk. customs risk management. indicator of risk.
Characteristic aspects of customs and tariffs formation inthe context of world civilization development

Characteristic aspects of customs and tariffs formation inthe context of world civilization development

Authors: Oleksandr Grebelnyk
Year: 2017, Volume: 0, Number: 1
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Abstract

The paper covers issues related to the origin of customs affairs being a part of a country’s international trade ties. It is found out that among the factors which influenced customs affairs development the dominating ones were emerging and formation of commodity household in general, and its most dynamic part of trade, as a way of goods exchange, as well as the uprise of the state – a new organization of the humankind, which served as the regulation system of social and economic relations, including commodity exchange. It has been proved that functioning of the whole of world economic relations is directly attributed to the formation and development of the customs system.

Keywords: domestic duties. foreign trade relations. customs relations. international trade. customs taxes. customs duties. customs. customs post. port fees. customs duty rates. functions of customs duty.
The impact of decentralization on management of local budgets in Ukraine

The impact of decentralization on management of local budgets in Ukraine

Authors: Olha Demianchuk
Year: 2017, Volume: 0, Number: 1
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Abstract

The question of the impact of decentralization on management of local budgets in Ukraine has been investigated. The author analyzes the changes in financial security of local budgets on the basis of fiscal reforms and decentralization reforms. The opportunities to enhance management decisions regarding the development of social projects by local communities and to raise funds for their budgets from the State Fund for Regional Development have been also analyzed. The research is made to determine the direct impact of decentralization reform in order to improve management and to attract new sources by local budgets of Ukraine.

Keywords: decentralization. management of local budgets. the financial independence of local budgets. attraction of new sources by local budgets.
Directions of optimization of real estate tax in Ukraine

Directions of optimization of real estate tax in Ukraine

Authors: А. Dulko
Year: 2017, Volume: 0, Number: 1
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Abstract

The article develops the conceptual principles of real estate taxation and provides the reasons for the usage of the three-tier methodology of the transfer of real estate taxation in the form of inheritance and endowment. The use of the rates for real estate taxation in foreign countries is investigated in order to implement them in Ukraine. The basic directions of optimization of the real estate taxation have been developed as well as the tax rates for lands intended for agriculture have been proposed.

Keywords: real estate. taxation. tax rates. real estate transfer. functions of optimization.
Levels of regulation of the financial sector in Ukraine

Levels of regulation of the financial sector in Ukraine

Authors: Yulia Kovalenko
Year: 2017, Volume: 0, Number: 1
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Abstract

The problem of regulation of the financial sector of Ukraine not covered in the domestic professional research. Mostly selective fragmented approach to the analysis of various aspects of the problem. It is established that there a mechanism of functioning of the financial sector with its inherent institutional units and financial instruments should therefore focus on the transition from departmental to functional organizational and economic model of its regulation of four levels: meso-; macro-; -micro; self-regulation. A distributed National Bank of Ukraine into two parts with the functions of monetary control (macro task) and functions of regulation and supervision of the banking system. The instruments of self-regulation in the financial sector.

Keywords: financial sector. finance. insurance activities. financial market. megaregulator. regulation. supervision.
Essence and normative providing of accounting information

Essence and normative providing of accounting information

Authors: Olena Kolisnyk
Year: 2017, Volume: 0, Number: 1
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Abstract

The questions of forming of accounting information are probed in the article, in particular essences, classifications and it normative providing. Certainly intercommunication and logical sequence of terms «information – economic information – accounting information». A certain structure of accounting information, classification, the basic requirements, is to principles of accounting information. Normative providing of accounting information, in particular primary document and found out the row of inconsistencies between legal acts. Grounded influence of changes of normative regulation of primary documents on their estimation from point of expert-accountant as an evidential base in probed criminal case.

Keywords: information. accounting. accounting information. normative providing. users. primary documents.
Terminology unification in state financial audit as function of Ukraine regulating agencies

Terminology unification in state financial audit as function of Ukraine regulating agencies

Authors: Andrii Lisovy
Year: 2017, Volume: 0, Number: 1
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Abstract

The article is the improvement of the state financial audit in the context of achieving the most effective results the state financial control in Ukraine. The paper revealed the essence of the concepts of «control», «financial control», «state financial control» and «state financial audit», suggested expanding the concept of «state financial audit» in the form of state financial control of the totality of transactions with government finances that is offered include the addition to the budget audit (which will proceed State audit Service of Ukraine) also tax and customs audit, which will hold the State fiscal Service of Ukraine.

Keywords: control. financial control. state financial control. state financial audit. supervisory authorities.
Problems of factorgapic display of human capital in accounting and reporting

Problems of factorgapic display of human capital in accounting and reporting

Authors: Oleksandra Mazina
Year: 2017, Volume: 0, Number: 1
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Abstract

Human capital is the main resource of micro and macroeconomic development and requires information provision on development trends. Such provision is the responsibility of the accounting and reporting, which should be improved in order to cope with the task. Management accounting, non-financial reporting and integrated reporting are the main directions of data formation on human capital. The accounting system should record such items as «Investment in human capital» and «right to use human capital»

Keywords: human capital. investment in human capital. the right to use human capital. non- financial reporting. integrated reporting.
FORECASTING THE IMPACT OF STATE FUNDING ON THE DEVELOPMENT OF THE AGRICULTURAL SECTOR OF ECONOMY

FORECASTING THE IMPACT OF STATE FUNDING ON THE DEVELOPMENT OF THE AGRICULTURAL SECTOR OF ECONOMY

Authors: Valentyna Martynenko, Oleksandr Paliukh
Year: 2017, Volume: 0, Number: 1
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Abstract

The authors have implemented a methodical approach to trend analysis and identification the intervals of confidence in forecasting the impact of state funding on the development of the agricultural sector of economy in Ukraine. The article proves the probability of the recession of the agricultural sector of economy in 2016, which can lead to decline in agricultural production from 3 to 25% of the level of 2015, with the productivity decline in agricultural enterprises from 86 to 58% respectively, depending on the forecast scenario. The volume of financial result (balance) before taxing in 2016 can make up from UAH 10.8 billion (according to the lower confidence interval) to UAH 108.1 billion (according to the upper confidence interval), along with the agricultural production profitability – from 15,5 to 40 % respectively.

Keywords: forecast, forecasting. development. index. state funding. trend. extrapolation. series of dynamics
HEDGING RISKS IN THE SECURITIES MARKET IN THE CONTEXT OF CRISIS PREVENTION

HEDGING RISKS IN THE SECURITIES MARKET IN THE CONTEXT OF CRISIS PREVENTION

Authors: Nataliia Macelyukh
Year: 2017, Volume: 0, Number: 1
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Abstract

The author implemented a methodological approach to hedging risks in the securities market of Ukraine on the basis of the studied foreign experience by creating an independent regulator organization that should ensure the transparency of price mechanisms of the securities market, minimize the risks of opportunistic behavior of market participants, thereby reducing the risks of price imbalances and the spread of crises . The principles of organizing the activity of a price operator have been developed with the identification of functional areas: information collection, processing and publication, which makes it possible to effectively influence the securities market and ensure the creation of prerequisites for preventing the development of crisis phenomena.

Keywords: derivatives. securities market. price mechanisms. risk hedging. price operator. crisis prevention
The role of the government in financial support of small and medium-sized enterprises in Poland: conclusions for Ukraine

The role of the government in financial support of small and medium-sized enterprises in Poland: conclusions for Ukraine

Authors: Viktor Melnyk, I. A. Lomachynska
Year: 2017, Volume: 0, Number: 1
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Abstract

The article examines the experience of Government support for the development of small and medium-sized enterprises in Poland. The main problems of financial support of SMEs in Ukraine are revealed. Based on the results of the analysis, recommendations have been developed to improve Government support for enterprises in Ukraine which will increase the efficiency, investment and innovation activity of SMEs, the level of competitiveness of the national economy in the context of European integration.

Keywords: small and medium enterprises. Government support. financial support

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