Перегляд за Автор "Kriuchkova, Nataliia M."
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Документ Analysis of sustainability of Public Finances(2016) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаIn modern conditions of global turbulence in the world economy, the processes of the relevant changes and responses to the globalization challenges force the governments of developed countries and countries with transitional economies to strengthen state regulation of socio-economical processes. Based on current trends in the economic development in Ukraine as one of the components of the global economic system according to modern challenges of transformational change, is of particular urgency questions of state regulation of socio-economic development of the state. At the same time, the leading role is given to the fiscal sector, in particular to the tax policy and tax regulation of the economy of the state.Документ Assessment of the performance of the financial architecture of Ukrainian economy: budgetary, stock and social aspects(2021) Melnyk, Viktor; Zhytar, Maksym; Shchur, Roman; Kriuchkova, Nataliia M.; Solodzhuk, Tetiana; Крючкова, Наталія МихайлівнаThe article describes the scientific and methodological approach to assessing the effectiveness of the financial architecture of Ukraine's economy on the basis of recommended values of the system of indicators, determining their type, allowable intervals of values taking into account micro- and macrofinancial levels of the hierarchy. The comparative analysis of the corresponding indicators on the countries of the EU and Ukraine for 2009-2018 is presented. The future directions of dynamics of indicators of efficiency of functioning of financial architecture of economy of Ukraine are offered.Документ Effectiveness of the influence of fiscal mechanisms on the economic development in the short term(Олді плюс, 2024) Zhang, Zhi; Чжан, Чжі; Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаFiscal policy is reduced to economic regulation of the cost proportions of distribution and redistribution of gross domestic product through tax mechanisms and the formatio of centralized funds of financial resources of the state on this basis. If the level of tax exemptions from the income of economic entities increases, this reduces their opportunities and weakens incentives to increase investment, expand production, which suppresses aggregate supply and economic activity. If the cost of financing state consumption increases, this leads to an increase in nominal national income and total effective demand in the markets, which activates their conjuncture and to a certain extent contributes to the development of production. However, if government consumption is growing at a high rate and for a long time, then producers do not have time to respond with an increase in product supply, which provokes price increases and inflation. Tax policy measures are based on direct, non-equivalent withdrawals of financial resources from economic entities. Therefore, the stimulating effect of these measures on the behavior of economic entities requires a fairly careful, well-balanced application of them. The means of implementing the regulatory function of taxation should be justified and effective.Документ Ensuring economic stability in Ukraine under COVID-19 pandemy conditions: ongoing issues and improvement perspective(2022) Franchuk, L.; Marushchak, O.; Kriuchkova, Nataliia M.; Artiukh, T.; Chуrva, O.; Франчук, Л.; Крючкова, Наталія Михайлівна; Марущак, О.; Артюх, Т.; Чирва, О.Paper offers a look at the problems of ensuring economic stability in Ukraine in the context of the COVID-19 pandemic. A thorough analysis of research papers from developed and developing countries is performed in terms of socio-economic consequences of the coronacrisis and ways to increase economic stability in the context of the COVID-19 pandemic. The key drivers of the corona-crisis and its impact on the world economy in general and Ukraine in particular are considered. The major socio-economic consequences of the COVID-19 pandemic are highlighted. Examples of measures implemented by governments around the world to restore economic stability in the context of the COVID-19 pandemic are presented. Paper’s special focus is on causation in the development of corona-crisis. Emphasis is placed on the atypical course of the corona-crisis in comparison with the «traditional» financial and socio-economic crises. The peculiarities of the governments’ measures around the world under corona-crisis conditions are presented, with a special focus on the levers of social support and digitalization. The best practices for overcoming the negative socio-economic consequences of the COVID-19 pandemic, aimed at strengthening economic stability, are summarized. Examples of measures of social support and digitalization in the context of overcoming the negative consequences of the corona-crisis are given. A review of a set of measures taken by the Government of Ukraine is performed, aimed at strengthening the economic stability of Ukraine. Relevant decisions on overcoming the negative socio-economic consequences of the corona-crisis are highlighted, with a special focus on Ukrainian peculiarities. Potential risk areas of financial and socio-economic nature in the context of the corona-crisis in Ukraine are identified, based on the peculiarities of Ukraine’s national economy. Priority areas for the Government of Ukraine measures in the context of socio-economic consequences due to the COVID-19 pandemic are identified. Authors’ view of measures in terms of social support and digitalization in Ukraine are presented. Authors emphasize on maintaining a balance between measures aimed at containing COVID-19 spread and measures aimed at stimulating economic growth.Документ Fiscal decentralization as a course for stabilization of public finance(Одеський національний університет імені І. І. Мечникова, 2018) Крючкова, Наталія Михайлівна; Крючкова, Наталья Михайловна; Kriuchkova, Nataliia M.Studying the issue of fiscal decentralization is of high relevancy to Ukraine, since today the need for scientific analysis of the effects and certain aspects of decentralization that are taking place in fiscal policy of Ukraine is growing. First of all, due to their impact on the economy as a whole.Документ Fiscal decentralization as a transformation trend of the system of public finances in Ukraine(2020) Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаOverall level of responsibility of the Ukrainian society continues to grow in the process of active implementation of decentralization reform in Ukraine. Ukrainian society actively creates financially sustainable joint territorial communities able to deal with systemic socioeconomic problems that have accumulated, and is directly involved in territory management processes. Today decentralization enables communities to have powers and resources to satisfy current needs of the region.Документ Fiscal decentralization in the developing system of public finances in Ukraine(2019) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаIn the process of active implementation of the decentralization reform in Ukraine, the overall level of responsibility of Ukrainian society is increasing, which actively creates financially viable integrated territorial communities, capable of solving accumulated systemic social and-economic problems, and directly participates in the processes of territorial governance. Decentralization today is an opportunity for communities to have the authority and resources to meet the current needs of the region.Документ Fiscal decentralization in Ukraine: theoretical and applied problems of development(2020) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаAdvantages of decentralization processes and their implementation in modern transformational conditions of development are justified. It is proposed to systematize the effects of fiscal decentralization, in particular the direct and indirect effects and relevant socio-economic factors that influence the effectiveness of the implementation of fiscal decentralization. Based on generalized methodological approaches to the assessment of fiscal decentralization, the dynamics of fiscal decentralization parameters in Ukraine is analyzed, in particular: dynamics of the share of local budget revenues in Ukraine, which tends to increase the share of transfers and, accordingly, the share of own revenues; the share of local budget revenues in the structure of revenues and expenditures of the consolidated budget of Ukraine (the coefficient of decentralization by revenues and expenditures) – marked different dynamics for the analyzed period of time. As part of the study of prospects for fiscal decentralization as a factor in the development of regions of Ukraine, modeling of indicative parameters of fiscal decentralization based on the construction of a regression model in terms of 4 explanatory variables: own revenues per capita, distance from the regional center, the level of subsidies maintenance of the management staff in the financial resources.Документ Industry 4.0 as part of the innovative strategy for the development of the national economy(Олді плюс, 2024) Liu, Xiaoya; Лю, Сяоя; Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаIn 2021, the issue of digitalization of the economy is quite acute among the key priorities of the country’s strategic and economic development. Leading countries have chosen their own strategies for economic development and reform, for example, in the European Union there is “Digital Europe 2020», in China – “Internet Plus”, in Germany – “Industry 4.0», in Poland – “From Paper Poland to Digital”, which are constantly updated with the development of digital technologies. The issue of choosing and adhering to the strategy is a vector guide for strategic economic development, which allows solving a number of the most acute and problematic issues of implementing technologies to support the digitalization process in all sectors of the economy. The search for ways to accelerate the development of Industry X. 0 and Industry 4.0 in Ukraine in the context of digital transformation lies in finding out exactly the characteristic features and differences between them.Документ Macroecoconomic analysis of trends in socio-economic development of Ukraine(Олді+, 2023) Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаThe tasks of socio-economic development and macroeconomic stabilization are becoming increasingly relevant, given the need to actively involve the country in a highly competitive world space, where, along with the benefits, there are high risks that for countries with an unbalanced economic policy can turn into sources of crisis and decline, so the problems of researching the theoretical provisions of the macroeconomic policy of Ukraine, their qualitative and quantitative analysis, taking into account transformational changes, are becoming especially relevant.Документ Methods of forming total revenues of united territorial communities in Ukraine in transforming system of public finances(Одеський національний університет імені І. І. Мечникова, 2018) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаNew approaches to forming budgets of united territorial communities, especially their total revenues, will provide for realization of the main direction of budget policy on creating appropriate conditions for local self-government bodies and executive bodies to perform their duties by strengthening the revenue base; introducing new instruments of encouraging the regional development; generating the local self-government bodies’ interest in increasing the volume of receipts to the budgets of united territorial communities; improving the mechanism of calculating the revenue and expenditure parts which are taken into account when the volume of inter-budget transfers is determined [1, p. 61-62].Документ Monetary policy as a lever of anti-crisis regulation of the national economy(Олді плюс, 2024) Li, Jinxia; Лі, Цзінься; Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаStabilization of the country’s economy is ensured by the use of macroeconomic regulation means by the state. The main ones are the improvement of an effective monetary policy and appropriate monetary mechanisms used to systematically influence the macroeconomic indicators of the country’s socio-economic development. The government is designed to implement a number of relevant measures for macroeconomic regulation, based on European experience, in order to level the inefficiency of public spending, optimize taxation of business entities and create favorable conditions for the business environment. The problem is that the study of monetary policy in periods of economic change requires taking into account not only the basic principles of macroeconomics, but also the study of the causes and consequences of these changes. Such requirements make it difficult to determine the direction of monetary policy, since every decision made at the macro level requires improvement in accordance with specific conditions. The use of monetary policy instruments should take into account the real state of the economy, since otherwise the consequences of changes will not be predicted not only in the long, but also in the short terms. In addition, monetary policy objectives should be consistent with tax and budget functions.Документ Peculiarities of forming total revenues of united territorial communities in Ukraine under current conditions of transforming the system of public finances(2019) Melnyk, V.; Kriuchkova, Nataliia M.; Shchur, R.; Мельник, В. М.; Крючкова, Наталія Михайлівна; Щур, Р. І.; Мельник, В. Н.; Крючкова, Наталья Михайловна; Щур, Р. И.It is determined that in order to strengthen the financial capacity of local budgets in general and budgets of the united territorial communities in particular, it is necessary to increase their resource base, in particular, to fulfill their own authority, to increase sources of income, to expand the list of expenditures. The main emphasis of fiscal policy is the transition to a qualitatively new level of intergovernmental fiscal relations, namely direct intergovernmental relations of the state budget with all local budgets, including those budgets of the united territorial communities. The author’s own interpretation of the definition of «incomes of the united territorial community» — economic relations with regard to the formation of the income base of the united territorial community as the basis of its tax capacity, in particular its own income for the purpose of financial equalization and the growth of financial potential of the capable united territorial communities at the strategic level planning their development. It is proved that in the process of accumulation of revenues in budgets of joint territorial communities common methods can be used — accumulation of income from productive activity, from property and property rights, from resource base, loan method; and special methods - tax, normative, method of redistribution, method of coefficients, emission, forecast. The analysis and estimation of revenues of own revenues of united territorial communities in Ukraine for 2015—2019 in the context of personal income tax, excise tax, land payment, unified tax, and real estate tax are carried out. The positive dynamics of income of local budgets of the combined communities by the changes of tax and budgetary legislation in the context of fiscal decentralization are determined. A number of factors that need to be taken into account in the formation of the revenue base of the budgets of the joint territorial communities in order to increase their financial capacity are proposed: introduction of a fundamentally new approach to financial horizontal territorial equalization in Ukraine; introduction of a new transfer policy; self-formation of local budgets; formation of a single basket of revenues of the general fund of local budgets; financial support for the development of territories; Subvention from the state budget to local budgets for the formation of the infrastructure of the united territorial communities; Identification and realization of the hidden and underestimated financial potential of the united territorial communities. It is substantiated that efficient development of the borrowing market of territorial communities requires the provision of macroeconomic, institutional and regulatory conditions, financial guarantees, a combination of different sources of budget expenditures for the combined territorial communities.Документ Taxation strategy for small businesses in the context of digitalization(2023) Verbivska, Liudmyla; Kriuchkova, Nataliia M.; Melnychenko, Ruslan; Bak, Nataliia; Yakushko, Inna; Вербівська, Л.; Крючкова, Наталія Михайлівна; Мельниченко, Р.; Бак, Н.; Якушко, І.The article examines the current problems of innovation, which in modern conditions acquire an important economic direction. The processes of globalization and digitization began in 2018 and continue to this day. These processes constantly affect all spheres of society, in particular the sphere of taxation. The article clarifies the main issues related to the implementation and practical use of popular development trends and the improvement of innovative technology strategies in the process of taxation of small business entities in Ukraine. The key purpose of the study is the analysis of advanced strategies for the taxation of small business entities and their direct impact on the accounting and bookkeeping process in general. It was revealed that the main tasks of the research are as follows: the main requirements for the implementation of digitization in taxation are analyzed, the current state of taxation in Ukraine is considered, and we propose methods for the implementation and development of the accounting process at enterprises. This research is extremely insufficient in terms of theoretical and methodological aspects, the development of this issue and its growing practical importance. It is proven that the issue of taxation is being considered - the analysis of the effectiveness and necessity of digital technologies in tax accounting, the determination of their synthesis in auditing activities and the analysis of the prospects for the development of digital technologies in general. Ways of further development of the most effective technologies are also described. The materials of foreign experts have been studied, which ensures the comprehensive importance of the implementation of digitalization of auditing activities in modern conditions. The conclusions of the study indicate the key strategies of taxation of small business entities, taking into account modern trends in this field. Information from the article can be used in the practice of improving the taxation process in Ukraine.Документ The aspects of implementation of fiscal decentralization in the Ukrainian system of public finances(2019) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаThe development of democracy and the decentralization of the public sector are increasing the importance of these issues in the world. Since 1980, many countries have chosen decentralization as a path of development. Today, there is no standard model, because the processes and procedures in each country differ, and also depend on the goals, objectives and organizational structure and mechanisms for their implementation.Документ The role of tax regulation in ensuring the sustainability of public finances(2016) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаThis article is devoted research of the role and influence of tax regulations on the stability of public finances. Evaluate the effect of the impact of changes in tax instruments on the performance indicators and the stability of public finances, made the corresponding comparative analysis of the EU and Ukraine.Документ Theoretical and applied imperatives of fiscal decentralization processes in the context of transformation of the public finance system in Ukraine (on the example of land taxation)(2020) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаIn the process of active implementation of the decentralization reform in Ukraine, the level of Ukrainian society is increasing by creating financially viable united territorial communities. Today, decentralization is an opportunity for community to have the authority and resources to meet the current needs o f the region. The updated system of financial support for local budgets contributes to an increase in the share of their income, but the current results of fiscal decentralization indicate that not enough additional local government resources have been created to finance municipal powers and powers delegated by the state. At the same time, the land resources of territorial communities are the basic category in the formation of the financial and material basis of the local government system. Possession, effective use and disposal of land resources guarantee the effective organization of the territorial community's life. At the same time, the level of capacity o f territorial communities in Ukraine indicates that despite the state's efforts to organize effective management of land resources as the property of a territorial community, the impact of the latter on the growth of economic, social, household, and cultural development, especially rural and settlement communities, remains insignificant in the future. Given that there have been significant changes in the legislation on land relations recently, the issue o f taxation of land under the new legislation and its impact on the income of communities and their financial viability is relevant.Документ Theoretical approaches to determining the efficiency of public finances(2015) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаThe last part of the book deals with theories explaining the behavior of governments on public finances. Priority to reduce deficits and debt primarily by lower government spending is assumed to be more effective than tax increases that would be detrimental to the business and the competitiveness of the economy. Moreover, debt is often criticized as a burden that present generations impose on future generations. Many proposals to reform the institutional framework, such as those that impose the rule of balance of public finances clans the Constitution, the creation of independent fiscal committees, etc. are presented as rational and effective. Author revisits a set of eight theories of the political economy of deficit and debt, the aim of clans highlight their reversibility. In other words, he wondered whether these theories under the influence of some key factors (such as patronage of politicians, party fragmentation in government) can explain the increase of spending and deficits, may at Conversely, be mobilized in order to predict the outcome of austerity measures. Of the eight, only a theory is said to be self-reversible, and four are under certain conditions.Документ Transaction costs of taxation in Ukraine digital economy: theoretical and applied aspects(2019) Kriuchkova, Nataliia M.; Крючкова, Наталія Михайлівна; Крючкова, Наталья МихайловнаThe article examines the features of formation and calculation of transaction costs of taxation in the modern digital economy of Ukraine. Transaction costs arising in the result of carrying out state tax and foreign policy, managing administrative barriers aimed at environmental protection by the state or international organizations, quality control, promotion of development of the strategically important sectors of the economy, protection of domestic producers are of the regulatory nature. The above measures allow to observe the activity of economic entities, and to prevent their inconsistency with standards. In particular, the legislation on quality control determines the selection of companies that manufacture products under the necessary conditions, and relevant standards and causes restrictions of the access for business entities that do not meet the quality standards. Presents the results of the study of the basic communication models for digital platform formation, peculiar properties of electronic commerce through computer networks in Ukraine, indicators of transaction costs in the economy of Ukraine and regression model of the dependence of tax revenues on transaction costs have been analyzed.Документ Transformation of foreign economic activity of the People’s Republic of China in modern conditions(Олді плюс, 2024) Zhao, Wenlong; Чжао, Веньлун; Kriuchkova, Nataliia M.; Крючкова, Наталія МихайлівнаAt the end of the 70s of the ХХ century, the policy of modernization, reforms and foreign economic openness was launched, which brought the PRC into the ranks of the economic and political leaders of the modern world, and in 2013, China turned to a qualitatively new stage in the development of foreign economic relations. This is, firstly, the publication of the initiative to build a new land Silk Road from China to various regions of Asia, Africa and Europe and the “Maritime Silk Road of the XXI century” and, secondly, the creation of the first experimental free trade zone in Shanghai aimed at mastering the best international practices of trade interaction with the outside world. These events marked a new stage in the implementation of the policy of foreign economic openness, which provides for the transfer of the center of gravity from trade in goods to trade in services, an increasingly close link between foreign economic activity and scientific and technical innovations, and the improvement of the intellectual property protection regime.