The article scientifically examines the indicators of tax potential and the factors that determine it, which are among the most important issues of financial security. Also, the content of the concept of tax potential as an economic category has been scientifically studied, author's approaches have been developed and relevant conclusions have been formed.
The obvious complexity of the research indicators of socio-economic security is the development of accurate criteria and threshold levels of security processes. Ensuring socio-economic security is implemented in the system of criteria and indicators. Thus, under the criterion of socio-economic security the paper proposes to understand assessment of the situation from the point of view of the most important processes that reflect the nature of socio-economic security. Criterion safety assessment includes the evaluation: the resource potential and possibilities of development; the level of efficiency of use of resources, capital and labor and its conformity with the level in developed countries, as well as the level at which threats to internal and external problems are minimized; the competitiveness of the economy; the integrity of the territory and economic space; the sovereignty, independence and ability to confront external threats; social stability and conditions for preventing and resolving social conflicts. In most cases, in the system of indicators of socio-economic security should be distinguished: the level and quality of life; rates of inflation; the rate of unemployment; economic growth; budget deficit; public debt; embeddedness in the world economy; the status of reserves; the activity of the shadow economy.
This article represents an extensive analysis of the reliable tax burden indicators on corporate income in the Republic of Macedonia (RM). It is obvious for the majority of European Union (EU) countries that the already developed tendencies of increased tax rates as an appropriate answer for the ongoing economic crises and the enlarged public debt are not working. On the other side, Macedonia is one of the few countries that has managed to keep its tax policy relatively unaffected and unchanged by the actual crisis. The purpose of this paper is to establish and analyze the most important corporate income tax (CIT) burden measures in the domestic economy. They include the general indicators of the CIT burden, such as the statutory tax rate, tax revenue structure and the CIT/GDP ratio, as well as the measurements of effective tax rates. The last group of indicators commonly consists of the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR) which in this paper are calculated according to the widely accepted Devereux-Griffith methodology. The results of the analysis will clearly show that the implemented domestic tax policy reforms have transformed this country into one of the most, if not the most favorable tax country for investment in Europe.
This article cross-nationally compares the choice of performance indicators in two core fields of state activity, tax administration and social security. Exploring the selection of performance indicators in six countries (Australia, Canada, Netherlands, Sweden, the UK and the US), the article analyses the driving forces for the choice of particular indicators in the context of national administrative traditions and more recent reform agendas on the one hand and the trend towards international exchange and `benchmarking' on the other hand. The article explores the relative significance and interaction of different driving forces of choice and how this shapes the development and application of performance indicators. To that end, it combines instutionalist approaches with the literature on the mechanisms and effects of international exchange and policy diffusion. Our analysis suggests that existing broad similarities are linked to similarities in core activities and values underlying contemporary public service reforms. Variation in the choice of performance indicators (PIs) reflects domestic factors such as governance arrangements through which broad reform trends are filtered. These arrangements also mediate any direct international learning.Points for practitioners This article aims to contribute to the debate around how organizations could learn from the experience of others in designing performance indicators and management systems. Potential for cross-national and cross-sectional learning is particularly high in categories where a particular organization has not yet developed performance indicators but others have done so already. But any cross-reading from other countries' choices should take into account that the definition and use of performance indicators is to a substantial extent driven by domestic institutional traditions, governance arrangements and wider national approaches to performance management. The design of performance indicators should in particular take into account the accountability relations in which agencies are embedded.
The paper attempts to investigate the current state of Ukraine's food security according to some indicators used in the world practice. It is determined that Ukraine has a level below the average in the global rating of food security. Therefore, this indicator is deteriorating annually, and in the global dimension may be rated rather unsatisfactory. The availability of problems in the food supply of the population of Ukraine in view of the growing threats in the agri-food sector is emphasized. The author analyzed Ukraine's position in the world rankings by the indicators of quality, adequacy and availability of food and its share of food commodity dependence. It is determined that Ukraine does not lag behind the EU average by the criterion of food sufficiency, although it has the lower position in comparison with the developed countries of Western Europe. However, in terms of adequacy consumption, there is an insufficiency in almost all product groups, as well as an imbalance of nutrition of the population, which does not provide the necessary threshold criteria for a proper daily average diet. It is emphasized that according to the criterion of availability of food Ukraine does not reach the critical value of 60 % of expenditures from the average household budget and belongs to the countries with income below the average level. However, the population of the country cannot afford to consume vital food at a sufficient vital level, which adversely affects the food security of the state. We argued that although Ukraine was a significant exporter of agri-food products to the world market and although exports of these products have been increasing every year, our country belongs to the group of countries with high dependence on commodity imports and low level of commodity exports, which definitely needs to review the priorities of foreign trade policy of agricultural products. It is concluded that in context of the negative structure of domestic agri-food exports, it is necessary to switch to new effective methods of managing the threats to food security of the state and to define a comprehensive mechanism for the implementation of food security of Ukraine through well-considered agricultural, foreign trade, investment, and ecological. Key words: food security; global food security; food sufficiency; food availability; agricultural food exports.
In modern conditions, the importance of ensuring national economic security is increasing due to the increasing multivariance and alternativeness of goal-setting and ways to achieve goals. One cannot give preference to one or another option for forecasting economic development, making investments, forming the country's budget without assessing their socio-economic consequences in the form of criteria and indicators of security. In this paper, it is proposed to systematize indicators of economic security according to several criteria. The development of a classification of objects, phenomena and systems of real life is a very complex procedure, especially when it comes to economic security at various levels of management. However, this task remains very relevant to this day, since the analysis, forecasting and management of economic systems are practically impossible without a clear understanding of their structure. This paper considers the main criteria (indicators) of economic security and options for their definition, as well as examples for all criteria.
Currently, the task of ensuring the economic security of small and medium-sized businesses is acquiring great importance for Russia. Therefore, economic security and its most important component - financial security - continues to be investigated by the authors as a multidimensional, interdisciplinary category. This article reveals the importance of the financial security of an enterprise. At the same time, the authors consider the financial stability of small and medium-sized enterprises as an integral part of the economic security of an economic entity. The development and functioning of the financial security system should be carried out in accordance with the legislative framework of the Russian Federation in the field of business, informatization and information protection, private security activities and other safety regulations. The article discusses the methodology for monitoring the financial security of an enterprise in the form of several stages. The objects of financial security control are determined, which may be: assets (property), information, personnel, information resources (databases) and the company's reputation. It is indicated that the financial security control centres of the company can be such significant management and external control subsystems as the human resources department, top management, internal control or internal audit service, external controllers represented by audit organizations, representatives of counterparties, tax authorities, and international organizations. To reduce the financial security risks for the selected control centers, the authors suggest using certain recommendations. As a result, the company's financial security indicators are systematized, distributed among control centres. It is specified that the express analysis of the financial security of the enterprise must be carried out on the basis of financial and managerial accounting. The organization and functioning of the internal financial security control system should be based on the principles of comprehensiveness, timeliness, continuity, legality and accounting for the industry specialization of the business.
this article explains the lexical and economic meaning of the term economic security. Various economists and politicians have come together to cover this issue. It also compares the similarities and differences between the concepts of national security and economic security. There is a list of economic security principles and economic security criteria and thresholds.
The proportion of its total resources that a society devotes to social welfare is a useful general measure related to social policy. In fiscal 1976, the US spent 21% of Gross National Product (GNP) for public social welfare programs, including health & education as well as social insurance (the largest segment) & assistance. Program developments, inflation, population growth, & the level of economic activity affect trends. The US spends relatively less for social security than most industrial countries. Income maintenance programs now touch most families in the US. More than 90% of all persons over age sixty-four get social security benefits. The extent of social security protection for survivors & disabled persons, the relative importance of private pensions, social security benefit replacement rates (the relation to previous earnings), & the income situation of aged persons are reviewed. Brief reference is made to sickness insurance, unemployment insurance, & public assistance. Some possible directions of future change are noted. The interweaving of social welfare objectives & systems into the fabric of modern life cannot be undone. The attempt to develop clearer indicators of need & accomplishment is worth pursuing. 2 Tables. Modified HA.
Energy security ranks high on the policy agenda of many countries. To improve on energy security, governments undertake regulatory measures for promoting renewable energy, increasing energy efficiency, or curbing carbon dioxide emissions. The impacts of such measures on energy security are typically monitored by means of so-called energy security indicators. In this paper, we show that the common use of wide-spread energy security indicators falls short of providing a meaningful metric. Regulatory measures to improve on energy security trigger ambiguous effects across energy security indicators. We conclude that a major pitfall of energy security indicators is the lack of a rigorous microeconomic foundation.
