Registration Number
0214U000352,
0109U004580
, R & D reports
Title
Development of public finance of Ukraine in the age of globalization
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Head
Inna A. Lunina, Доктор економічних наук
Registration Date
07-02-2014
Organization
State establishment "The Institute for Economics and Forecasting, National Academy of Sciences of the Ukraine"
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Report оn the research: 271 p., 11 Fig., 48 Tables, 157 sources. Object of the research - Ukraine's public finances. The aim - to develop the theoretical and methodological foundations of analysis and to assess the impact of risks of external and internal factors on the state of public finances in the context of globalization. Research methods - system analysis and synthesis, statistical comparisons, factor analysis, structural and functional analysis. This study covers a wide range of analytical issues and impact assessment of risks of external and internal factors on the state of public finances, in particular the study of the theoretical aspects of the impact of external corporate borrowing on macro-financial indicators of Ukraine; methodological foundations of the interconnection between tax revenues (by major taxes) and factors which affect the formation of the corresponding tax bases; the impact of foreign borrowings of enterprises on the dynamics of tax revenues by major revenue generating taxes and the development of approaches to forming tools of quantitative assessments of macroeconomic risks on public finances, studying the areas for improvement of state financial support mechanisms for the economy of Ukraine in the context of globalization. In the research: A system for diagnosing the state of the public and external national debt was worked out. The system is aimed at proactive identification of risks of public finances, the system contains a list of indicators of debt sustainability, and it was proved the maximum allowable value of the indicators (based on the lessons of the global crisis, the recommendations of international financial organizations and the results of empirical research). The tools for fiscal risks analysis were worked out, which are based on identifying different types of potential financial liabilities of the state (direct, conventional, explicit and implicit) and evaluating their impact on public finances (increased government spending or reduced revenues). Theoretical and methodological foundations of productive nature of government support in the context of the consolidation of public finances were proved. The restrictions imposed by WTO rules and EU regulations for the use of financial instruments to support the economy of the state were defined. The results of scientific research can be used by the legislative and executive authorities of Ukraine: to improve the tools of analysis and evaluation of the impact of risk factors on the public finances of Ukraine and the preparation of decisions to minimize the impact of risks on public finances in the face of globalization; to identify the areas of reform of state support for the economy of Ukraine in the context of WTO requirements and EU standards from the point of further reform of the tax system in Ukraine, to improve regulation of external debt of Ukraine to ensure effective integration of Ukraine into the global monetary and financial system. FISCAL RISKS, EXTERNAL CORPORATE DEBT, TAX SYSTEM, TAXATION OF WEALTH, ENVIRONMENTAL TAXATION, GOVERNMENT SUPPORT OF BUSINESS, INTERNAL AUDIT.
Product Description
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Багрій Олексій Олександрович
Баліцька Валентина Володимирівна
Богдан Тетяна Петрівна
Бойченко Алла Василівна
Буковинський Станіслав Альбінович
Булана Олександра Олександрівна
Варналій Захарій Степанович
Кваша Тетяна Костянтинівна
Коваль Наталія Володимирівна
Короткевич Ольга Василівна
Навроцька Олександра Вікторівна
Назукова Наталія Миколаївна
Онишко Світлана Василівна
Руденко Ольга Олександрівна
Серебрянська Діна Миколаївна
Твердохлібова Діна Вікторівна
Тимохін Максим Георгійович
Фролова Наталія Борисівна
Чечуліна Олена Олександрівна
Шпенюк Ольга Євгенівна
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2020-04-02
