The subject of the study is the main theoretical and practical issues of the fiscal policy implementation. The purpose of the article is to study theoretical postulates that reveal the essence and peculiarities of fiscal policy, as well as assess the problems of implementing fiscal policy in Ukraine. The research hypothesizes that the government's moves towards the most favourable financial environment will allow the Ukrainian economy to make better use of the potential of market institutions (insurance, credit, banks, etc.) in the budgeting process and direct the fiscal policy towards easing the tax burden. The purpose and hypothesis of the study determine its tasks. Methods of the research. In accordance with the logic of the scientific search, the article used theoretical analysis, including consideration of individual traits and identification of new characteristics of problems, comparison, mathematical and statistical methods. The results of the work. It is shown that the transformation of the role and functions of the state in society influence the formation and evolution of fiscal policy. The accent is made on the ambiguity of the interpretation of fiscal policy by the scientific community. It is proposed to consider the concept of «fiscal policy» in a broad and narrow sense; in terms of objective and subjective signs; economic content and forms of manifestation, etc. Fiscal policy is a powerful tool for economic development of the country. The priority directions of fiscal policy are named. A weighted approach to shaping and implementing fiscal policy requires taking into account the influence of exogenous and endogenous factors that determine decision-making. In addition, when developing the main directions of fiscal policy, the state should proceed from the need to maintain financial stability and prevent the fall of the standard of living of citizens. Explored is the discrepancy between the strategic goal of fiscal policy and ways to achieve it, as well as a number of other contradictions inherent in ...
Modern HEIs operate in an extremely fast and complex external environment in which transformational processes take place, which necessitates accelerating their adaptation to new conditions. In connection with this, in order to make managerial decisions, the need for strategic analysis as an informational basis for making marketing decisions is updated. The purpose of the article is to develop a scientific and methodical approach to the strategic analysis of the conditions and factors of the environment in the field of higher education and to identify on its basis revolutionary changesthat require the adoption and implementation of adaptive management solutions to ensure sustainable development of the HEI. The task of assessing the external factors of the marketing environment of the HEI is to identify not just threats and opportunities, but the signals of changes that will allow for revolutionary change - significant transformations that determine the need for urgent response and adoption of the appropriate management decisions. To determine and assess the environmental factors to be assessed, a SWOT analysis method based on defined opportunities and threats is selected; PEST analysis method as a method for analyzing the main four groups of factors: political (P), economic (E), socio-demographic (S), scientific and technical (ST). The strategic analysis, as a process, involves the consistent implementation of preparatory, analytical, settlement operations and procedures, comprehension and interpretation of results. In each group (P, E, S, ST) the factors are determined and the system of corresponding parameters and indicators to be analyzed is formed. According to the results of the strategic analysis, it is established that very strong signals of revolutionary changesin the zone of threats are associated with negative trends in economic and socio-demographic factors; in the area of opportunity - with high rates of scientific and technological progress, information technologies and the development of information ...
The purpose of the article is sociological conceptualization of social capital as a decisive factor in the development of both the individual and society as a whole in the context of global socio-cultural changes and social transformations.Research methodology. Methodological support of the study is based on the use of general scientific methods of cognition of social phenomena and processes (analysis, synthesis, induction, deduction, typology, extrapolation, operationalization, interpretation, abstraction, generalization, as well as methods of logical-historical, systemic, comparative, network and structural-functional analysis). With the help of the logical-historical method the evolution of the formation of approaches to the definition of capital in general, and in particular social capital is traced; method of typological analysis revealed the mechanisms of the institutional structure of social existence of the individual in modern society; method of system analysis revealed the status-role functions of the «intellectual subject».Results. It is determined that social capital is an important social phenomenon, which consists of three complementary components, namely: social networks, social norms and social trust, which are closely linked. The analysis gives grounds to characterize this social phenomenon as follows: first, social capital consists of three key components: social networks, norms and trust; secondly, social capital has a certain structure and accumulates at different levels of social interaction in modern society; third, there are various forms, types and kinds of social capital.Scientific novelty. The value of research lies in the scientific conceptualization of social capital as a decisive factor in development.Practical meaning. The results of the study can be used in the development of socio-economic, political and socio-cultural institutions and organizations.Key words: scientific approaches to the study of social capital; the content of social capital; structure of social capital; types, ...
Introduction. The study of theoretical and empirical aspects of the accumulative pension system should help to identify patterns and contradictions of its development in society. In order to conduct an effective economic policy on the introduction of a funded pension system, it is necessary to define a theoretical concept of a model of the active role of the state in socio-economic processes or a moderate liberal model. Reforming the pension system is a rather long process and requires both the definition of the main directions, principles and measures for the development of the funded pension system, and changes in the values, principles and norms of behavior of citizens.The purpose is to substantiate the theoretical concept, trends, problems of the accumulative pension system and the directions of its introduction into society.Research methods are based on the dialectical method of scientific knowledge and a systematic approach to knowledge of economic phenomena and processes, theoretical generalization, systematization, which allowed to reveal the problems of the accumulative pension system based on theoretical concepts and economic-statistical analysis of demographic load of working age and after working age.Results. The indicators influencing the introduction of the second level of the pension system were monitored. The dynamics of indicators of demographic load of the population of pre-working and post-working age is analyzed. The focus is on the peculiarities of wages and final consumer expenditures of households and the general government sector. It was found that in general, citizens belong to the elderly population, so to prevent further deterioration of the ratio between age groups, it is advisable to increase the effectiveness of the social insurance system. The expediency of paying more attention to actuarial statistics to determine the future size of pensions and their exact calculation is substantiated.Prospects. Further research is important to focus on improving the efficiency of the multi-component funded pension system in the context of ensuring compliance with the values, principles and norms of the society.
The subject of the research is theoretical provisions and applied aspects of the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notifications– decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of improved forms of tax notification–decision and updated procedure for sending tax authorities–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. Research methods. The theoretical and methodological basis of the study is the legal framework for legislation on the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notices–decisions to taxpayers. The paper uses a set of scientific methods and approaches, which include: analysis, synthesis, comparison, tabular method, logical approach, systems approach, generalization – which, as a result, made it possible to conduct research and present its results in a clear and easy to memorizing form. Results of work. The article presents and analyzes the process of introduction of improved forms of tax notification–decision and updated procedure for sending tax notifications–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The definition of the term «tax notice–decision» is given in accordance with the current legislation. The analysis of features of the improved forms of the tax message–decision is carried out. The list of cases when the controlling body draws up a tax notification–decision within the norms of the updated procedure of sending by the controlling bodies tax notifications–decisions to taxpayers is considered. Differences between the current and improved forms of tax notice–decision, as well as the current and updated procedure for sending tax notices–decisions to taxpayers by tax authorities have been ...
Problem setting. It has always been recognized by different scholars of social sciences that concepts are essential both to theory construction in different scientific realms as well as to applied research. A practical approach to concepts suggests that concepts, however complicated they might be, should be, in essence, boiled down to measurable indicators that, in turn, can be thoroughly studied by applying qualitative or quantitative approaches. Discussion around the nature of the concepts in social science in general and particularly in the political science brought about a number of terms to denote the concepts like «essentially contested concepts» or «nomadic concepts». In order to avoid the bothersome discussion of the meaning of concepts, a prominent American scholar of social science research methodology and international relations G. Goertz said that he preferred to define concepts implicitly through a discussion of how they could be constructed. He coined the term «semantic approach» to denote the traditional approach to concepts and his alternative approach is what this article critically analyzes in comparison to other approaches to concepts ' studies, including the traditional ones. Recent research and publications analysis. A great number of scholars contributed to the studies of concepts, among them G. Sartori, J. Gerring, Ch. Ragin, D. Collier, M. Richter and others. After W. B. Gallie coined the expression «essentially contested concepts» in 1956, a discussion on the phenomenon of «contestedness» of social and political concepts has commenced and never stopped. Among the very recent contributions to analysis of concepts the papers of M. W. Spicer, F. Berenskoetter and C. Greene should be mentioned. Paper objective is to identify both advantages and disadvantages of applied approaches to political concepts' construction that go beyond the traditional semantic approach and that, in turn, implies a closer examination of a causal, ontological, and realist view of concepts, suggested by G. Goertz, ...
У статті розглядаються можливості та обмеження ГІС "Панорама" для використання при розробці систем автоматизованого прийняття рішень на основі аналізу картографічних даних. ; В статье рассматриваются возможности и ограничение геоинформационной системы "Панорама" для использования при разработке систем автоматизированного принятия решений на основе анализа картографических данных. ; In the article is considered the advantages and limitations of the GIS "Panorama" in the applications of automatic adoption the decision based on the analysis of the map data.
As a result of amendments to the Constitution in 2016, the High Council of Justice was reorganized. Many different powers were concentrated in the HCJ. This has significantly changed its status and role in the judiciary comparing to previous years. And also catch the attention of scholars and the new parliament. Although the HCJ has not been operating for so long, the legislator has decided to create a new unit in its structure. This step was criticized by the Venice Commission, and the Constitutional Court of Ukraine declared the relevant legislative provisions as unconstitutional. The above prompted the author to pay attention to the existing organizational structure (model) of the High Council of Justice. Its scientific analysis became the purpose of this publication. The author notes that the organizational structure of HCJ depends on its status, which is defined by law, and the functions that must be effectively performed. All functions are implemented by the plenary composition of the HCJ. This is the main form of its activity. At the same time, HCJ structural units implement only certainfunctions that appear as specific tasks. Based on a systematic analysis of current legislation and local acts of the HCJ, the following conclusions are made. The existing structure of HCJ is organized considering (under the influence) three factors: 1) international standards; 2) current legislation of Ukraine; 3) HCJ initiative related to its need for effective functioning. It is dynamic and mobile. At the same time, it is based on stable structural elements, which existence is directly provided by law. Creation of other units in the structure of HCJ is possible as a result of legislation or local rule-making. The author emphasizes that approaches to changing the structure of the HCJ should be balanced and not encroach on the fundamental values of a democratic state, not to produce a threat to the unjustified establish of control over it. They should be aimed at optimizing work of HCJ and ensuring the effective implementation of its functions. ; Стаття відображає результати наукового аналізу існуючої організаційної структури (моделі) Вищої ради правосуддя. Констатується, що в результаті внесення у 2016 р. змін до Основного Закону держави щодо правосуддя відбулася реорганізація Вищої ради юстиції у Вищу раду правосуддя (ВРП). Значна концентрація у ВРП широкого кола різноманітних повноважень, зокрема й щодо питань суддівської кар'єри, істотно змінила статус і роль цього органу у системі судової влади порівняно з попередніми роками його діяльності. Це привернуло увагу до діяльності ВРП не лише науковців, а й нового складу парламенту. Незважаючи на відносно нетривалий час роботи оновленого органу суддівського врядування, законодавець вирішив створити у її структурі новий орган. Цей крок зазнав критики з боку міжнародних інституцій, а Конституційний Суд України визнав відповідні законодавчі положення неконституційними. Автор зазначає, що організаційна структура ВРП зумовлена, перш за все, її законодавчо визначеним статусом і повинна повноцінно та ефективно забезпечувати виконання покладених на неї функцій. Повною мірою їх реалізує пленарний склад ВРП. Водночас на структурні одиниці ВРП покладається реалізація лише окремих із них, що постають як конкретні завдання. На підставі системного аналізу норм чинного законодавства та локальних актів ВРП зроблено висновки про те, що існуюча структура ВРП організована з урахуванням (під впливом) трьох чинників: 1) міжнародних стандартів; 2) чинного законодавства України; 3) ініціативи ВРП, зумовленої потребою ефективного функціонування. Вона є динамічною та мобільною. При цьому її основу становлять сталі структурні елементи, існування яких прямо передбачене законом. Утворення інших органів у структурі ВРП можливе як результат законотворення або локального нор-мотворення. Автор наголошує, що підходи до зміни структури ВРП як органу, відповідального за забезпечення незалежності судової влади в державі, повинні бути виваженими та такими, що не посягають на фундаментальні цінності демократичної держави, не створюють загрози невиправданого запровадження контролю над ним. Вони повинні бути спрямованими на оптимізацію роботи ВРП та забезпечення ефективної реалізації її функцій.
The article focuses on the nature, content and interconnection between the main categories of the energy services market. The purpose of the research paper is to substantiate theoretical and applied aspects of developing the energy services market and put forward proposals for their further implementation into practice in Ukraine. Based on a systematic analysis and methods of analysis and synthesis it is proved that efficiency, viewed as an economic, technical and technological category, is an essential factor in the sustainable growth of the national economy.It is pointed out that increasing energy efficiency is linked with energy modernization in the basic sectors of Ukraine's national economy as well as the application of brand new technologies, non-conventional and renewable energy sources, which can be implemented in the framework of market relations. The energy services market may serve as an organizational, economic and institutional form of such relationsThe research paper highlights the essence and content of the main categories of the energy services market: energy services, market structure and its basic characteristics, market actors and their interaction.The concept of an efficient industry market is applied for theoretical rationalizing of market structure and its basic features, which makes it possible to identify interdependence between all its components and address the peculiarities of energy services.It is found that the basic terms of supply in the market of energy services are limited due to the imperfection of the institutional and economic environment. The basic conditions of demand are characterized by high price elasticity on personal income and contradiction of behavior depending on the government's social policy and costs of fuel and energy resources. High elasticity of demand and lack of substitute services result in the impossibility of developing a clear pricing strategy and affect the efficiency of market actors. The market structure is characterized by a high level of market barriers, caused by the peculiarities of providing energy services, which require the availability of high-tech equipment, special mechanisms, highlyskilled personnel, and the availability of a license.It is emphasized that market behavior is a marketing complex that requires flexibility in choosing a pricing strategy, advertising products, market research, engineering and technology research, and service delivery. Institutional provision requires an adequate state policy and informal imperatives of civil society in the field of energy efficiency of the national economy. The scheme of interaction between actors of the market of energy services is developed and functional interrelations between them in business operations are defined.
The article investigates the applied and theoretical aspect of the methodology of economic research of business entities in a modern competitive market. The concept of the subject and object of scientific research is established and four features of research objects are indicated. It is established that the method is a method of studying phenomena, which determines a systematic approach to the study of their scientific knowledge and the establishment of truth. The essence of the specifics of economic methodology is studied and the main methods of economic research using general scientific methods in economics are considered, including: method of hypothesis and forecasting, method of analogy and comparisons, methods of induction and deduction, static and dynamic, statistical and mathematical methods, method of computer processing, cumulative method of accumulation and application. The division of economic research into micro– and macro–levels is studied: political economy, macroeconomics, microeconomics, method of analysis and synthesis, methods of abstraction and concretization. Concrete–scientific (empirical) methods of scientific cognition are studied, they are: theoretical methods, formalization, axiomatization, hypothetical method, creation of theory. It is established that the methodological techniques by which specific scientific research is conducted are formed on the basis of general scientific methods and reflect the features of the science through which they are created. These are observation (approbation of substantiation of the put forward hypotheses or intermediate results of research with use of the axiomatized knowledge about object, and also practices of its functioning), experiment (scientifically set experiment according to the purpose of research for check of results of theoretical researches) and introduction of results of research. methodical methods of realization of results of scientific research in practical activity of people).
Arbitration proceedings have been studied as one of the alternative forms of protection of subjective rights, freedoms and interests of individuals and legal entities, in terms of the implementation of arbitration decisions. Consideration of these issues is related to the analysis of the role of arbitration in public relations, the comparison of judicial functions inherent in courts as public authorities, and the limits of jurisdiction of arbitration courts. The division between judicial functions and the jurisdiction of arbitration courts is important. The legal nature of arbitration decisions differs from the legal nature of decisions of official judicial institutions. At the same time, under the conditions provided by law, they have executive force and can be enforced. Enforcement proceedings are considered as a system of procedural mechanisms for the execution of decisions of courts, other bodies and officials. Decisions of arbitration courts in accordance with the Law of Ukraine «On Arbitration Courts», the Law of Ukraine «On Enforcement Proceedings», the Civil Procedure Code of Ukraine and the Commercial Procedural Code of Ukraine may be enforced subject to review and admission by competent courts. At the same time, a number of issues of their implementation do not have sufficient scientific development. These questions are connected with fundamental understanding of essence of arbitration proceedings, its place in system of mechanisms of protection of the right, features of executive procedures. These issues need comprehensive research and systematization. The urgency of the topic is due to the fact that modern legislation is in dynamic development. Arbitration, as well as other out-of-court procedures for the protection of subjective rights, freedoms and interests, has become widespread in public relations. Legislation needs to be improved, it must respond in a timely, appropriate and harmonious way to the challenges that arise in society. The key to this is the creation of a relevant doctrinal approach ...
The article presents the dynamics of the provision of administrative services of the region by type. The dynamics of the number of administrative services provided as a result of making managerial decisions is considered, and the proportion of administrative services provided by types as a result of making managerial decisions is investigated. The factors that led to an increase in the provision of administrative services were described. The dynamics of administrative services provided for registration of citizens in this territory is presented and the rates of their growth are calculated. The analysis of the administrative services provided to people with disabilities with the departure to their place of residence. An assessment of the level of administrative services is made. The main ways of improving the quality and efficiency of developing and making managerial decisions in the field of providing administrative services are substantiated.
T he article contains an analysis of the major lessons of Immanuel Kant's philosophical project of perpetual peace in the context of development of contemporary political systems and international order. The author reviews the history of philosophical and legal accounts of perpetual peace, as well as the political context of Kant's project. The third part of the article offers a detailed analysis of Kant's proposals with regard to the institutional construction of constitutional republics and of a global federation of peoples. The author concludes that from the perspective of the 'second Modernity,' the experience of early Modern philosophers might assist in resuming a more active dialogue between philosophers and political leaders, as well as inviting contemporary philosophers to take a leadership role in the institutional construction of preconditions for civil peace and the prevention of wars in Eastern Europe.Keywords: Enlightenment, peace, Modernity, second modernity, Kant, progress, contemporaneity, de-modernization, Ukraine, post-Soviet society ; У статті розглянуто основні уроки кантівського філософського про-єкту вічного миру в контексті становлення Модерну з його полі-тичними системами і міжнародним ладом. Автор аналізує історію філософських і політико-правових позицій у розвитку ідеї вічного миру, а також історико-політичний контекст Кантового проєкту. У третій ча-стині статті подано аналіз пропозицій Канта щодо інстуціонального об-лаштування вічного миру, розвитку конституційних республік і світової федерації народів. Автор висновує, що в ситуації «другого Модерну» дос-від ранньомодерних філoсофських пошуків спонукає сучасних філософів до активного діялогу з державними діячами, а також до лідерства в інсти-туціональній розбудові передумов громадського миру і попередження воєн у східно-европейському реґіоні.Ключові слова: Просвітництво, мир, модерн, другий модерн, модерність, Кант, прогрес, сучасність, знесучаснення, демодернізація, Україна, постра-дянські суспільства
In article is conducted the theoretical analysis of scientifically pedagogical researches through question of the professional applied physical preparations of specialists in various industries. It is found out; that this question combines the specialists of both civil higher educational establishments and educational establishments of power structures. Most authors mark that as an aim and result of professional applied physical preparations there is forming of motive abilities and skills necessary for further professional activity. We have identified; that the professional applied physical preparation of future masters of military management is oriented not only to forming of physical readiness to future military-professional activity but also on forming of the system of knowledge from a physical culture. ; В статье проведен теоретический анализ научно-педагогических исследований по вопросу профессионально-прикладной физической подготовки специалистов различных отраслей. Выяснено; что данный вопрос сочетает специалистов как гражданских вузов; так и учебных заведений силовых структур. Большинство авторов отмечают; что в качестве цели и результата ППФП является формирование двигательных умений и навыков; необходимых для дальнейшей профессиональной деятельности. Нами определено; что профессионально-прикладная физическая подготовка будущих магистров военного управления ориентирована не только на формирование физической готовности к будущей военно-профессиональной деятельности; но и на формирование системы знаний по физической культуре. ; У статті проведений теоретичний аналіз науково-педагогічних досліджень з питання професійно-прикладної фізичної підготовки спеціалістів різних галузей. З'ясовано; що дане питання поєднує спеціалістів як цивільних вузів; так і навчальних закладів силових структур. Більшість авторів зазначають; що в якості мети і результату професійно-прикладної фізичної підготовки (ППФП) є формування рухових умінь і навичок; необхідних для подальшої професійної діяльності. Нами визначено; що професійно-прикладна фізична підготовка майбутніх магістрів військового управління орієнтована не тільки на формування фізичної готовності до майбутньої військово-професійної діяльності; а й на формування системи знань з фізичної культури.
The article analyzes the legislative innovations concerning the enforcement of court decisions on the recovery of alimony in Ukraine. The author analyzes the appropriateness of introducing new powers for enforcement agents from the point of view of maintaining a fair balance between the interests of the society and the interests of the debtor.This issue is urgent because of recent amendments to the Law of Ukraine "On enforcement proceedings." In cases of recovering alimony, state enforcement agents have powers to ban the debtor to use cars, weapons, to hunt, to leave the territory of Ukraine. The danger of abuses by the enforcement agent in the process of execution decisions on the recovering of alimony was noted as a result of changing the order of judicial control in this category of cases from preliminary to the subsequent. These restrictions can be imposed without obligatory preliminary judicial control, as well as in other cases. The actions of enforcement agents to exercise these new powers can be reviewed only with facultative subsequent judicial control, which violates fair balance. The author has analyzed the court practice in appealing of the enforcement agent actions while exercising new powers, which shows that facultative subsequent judicial control still works.It is indicated that introducing new powers only to state enforcement agents is incorrect. This situation is only the fault of the legislator, because private enforcement agents have the right to execute court decisions on alimony recovery as well as state ones, but private enforcement agents do not have the same powers as state enforcement agents do. It can even be called discrimination of private enforcement agents. The amendments to the law are recommended to provide private enforcement agents with the same powers in cases of recovering alimony, as well as to state enforcement agents.In order to comply with the fair balance, it is proposed to extend the list of cases in which it is prohibited to apply restrictions on debtors in enforcement proceedings for the recovery of alimony.Article received 28.02.2019 ; У статті проведено аналіз законодавчих новел, що стосуються виконання судових рішень про стягнення аліментів. Розглянуто доречність запровадження нових повноважень для виконавців з погляду дотримання справедливого балансу між інтересами суспільства та інтересами боржника. Досліджено судову практику щодо оскарження дій виконавців під час здійснення ними нових повноважень. Вказано на неправильність надання нових прав виключно державним виконавцям. З метою дотримання справедливого балансу запропоновано розширити перелік випадків, за яких заборонено застосовувати обмеження щодо боржників у виконавчих провадженнях зі стягнення аліментів. Зазначено про небезпеку зловживань виконавцями під час виконання рішень про стягнення аліментів унаслідок зміни порядку судового контролю в цій категорії справ із попереднього на наступний. Рекомендовано внесення змін до законодавства для надання приватним виконавцям таких самих повноважень у провадженнях зі стягнення аліментів, як і державним виконавцям.Матеріал надійшов 28.02.2019