Search academic texts

Information × Registration Number 0222U002282, 0121U109486 , R & D reports Title Digitalization of the fiscal space in the context of ensuring the national security of Ukraine popup.stage_title Head Desyatnyuk Oksana M., Доктор економічних наук Registration Date 11-02-2022 Organization Western Ukrainian National University popup.description2 The object of study - the process of digitization of the fiscal space of the state. The purpose of the study is to substantiate the theoretical and applied and institutional principles of digital transformation of the fiscal space of Ukraine in terms of strengthening national security. Research methods - theoretical and methodological issues will be studied using general research methods, in particular, dialectical and formal-logical methods: analysis and synthesis, abstraction, generalization, induction and deduction, analogy, modeling; scientific analysis of practical issues will be carried out using specific scientific methods, such as: measurement, comparison, experiment, formalization, axiomatic, hypothetical-deductive, convergence from abstract to specific, and special scientific methods of financial research, such as mathematical, economic mathematical, statistical, special financial. Results and their novelty: domesticization of domestic and foreign approaches to digitalization of fiscal policy of the state in terms of national security and substantiated the determinants of the Concept of digital transformation of the fiscal space of Ukraine. For the first time: the theoretical and organizational basis of digitalization of the fiscal space of the state on the basis of its architecture with the following elements: subjects of digitalization of fiscal space (the state, represented by its various branches of government, taxpayers and consumers of public goods); digital digitization technologies; conditions of digitalization of fiscal space (social norms, factors) that determine the rational or irrational behavior of digitalization. Improved: scientific and theoretical approaches to substantiate the latest conceptual basis for digitization of customs control procedures in the paradigm of national security; structural and logical scheme of the impact of key paradigms of fiscal decentralization on the development of united territorial communities in Ukraine. Product Description popup.authors Ivanova Anna M. Valihura Volodymyr A. Vasylchyshyn Olexandra B. Herchakivskyi Sviatoslav D. Gutsul Inna A. Dmytriv Volodymyr I. Kizyma Andrii Ya. Kekish Ihor P. Krysovata Kateryna V. Lucik Anatoliy I. Marshalok Taras Ya. Moroz Ivanna V. Sidlyar Viktoriia V. Sachenko Svitlana I. Sydorovych Olena Yu. Tytor Volodymyr Yo. Tkachyk Fedir P. Shevchuk Anton M. popup.nrat_date 2022-03-09 Close