Перегляд за Автор "Kubaienko, Andrii Volodimirivich"
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- ДокументActivation of the Economic Security of Ukraine in Terms of the European Integration(2018) Kubaienko, Andrii VolodimirivichThe full-fledged involvement of Ukraine into the European associa tion stipulates the creation and adherence to the terms so to rein force the economic and commercial relations promoting the gradual integration of the national economy into the European market. The presence of significant regional disproportions in the social and economic growth in Ukraine requires differentiated approaches in working out measures of regional development designated to assist in creating a free trade area and reinforcing the economic and sec toral collaboration of Ukraine and the EU. So, there arises a need of monitoring and estimation of the economic reform progress in the regions of Ukraine in terms of the European Integration processes aimed to establish strong and weak sides, to substantiate priorities and measures of their achievement and an opportunity of their due correction in order to increase the ability of a region to work in the area of the European Integration. In order to implement the purpose of the research, it is reasonable above all to measure the integral value - European Integration Progress Index (Ip). From the most general standpoint, the index is a relative value designated to play the role of a generalised measure of a particular phenomenon formed under the influence of various components that cannot be directly summarised. Then Ip can be defined as a relative value measured in terms of the aggregation of single indexes showing the efficiency of achieving the main goals of the economic integration with the EU at the regional level. Applying the integral approach will make it possible not just to determine and actually assess an achieved progress in making shifts in the trading field and matters, which are related to it, of the economic and sectoral collaboration, but to highly likely forecast its future dynamics as well. Overall re gional rating. Odessa Region took the 8th place among all the re gions of Ukraine according to the measured European Integration Progress Index (index value - 0.01357) after the western regions of Ukraine, which quite lively build the foreign economic ties with the EU countries in general and cross-border cooperation in particular, and after Kyiv Region, where the majority of national enterprises engaged in the foreign economic activity is traditionally founded.
- ДокументClassification of forms of shadow economic activity from the viewpoint of ensuring economic security(2018) Kubaienko, Andrii Volodimirivich; Кубаєнко, Андрій ВолодимировичThe article explores the problem of economic security and its important institutional threat - the shadow economy. The evolution of approaches to the problem of shadow economy, external and internal conditions of functioning of the shadow economy have been considered. The shadow schemes, which are used by some business entities to evade taxes, have been revealed. The research objective - to explore the evolution of approaches to the problem of the shadow economy as an institutional threat to economic security, to reveal shadow schemes, by which business entities for the purpose of tax evasion, propose a classification of the shadow economy that can be used by fiscal and supervisory bodies in developing practical measures to reduce the impact Shadow economy on the economic security of the state. The methodological and theoretical basis for the article is general scientific and special methods of the theory of knowledge: system analysis and synthesis (in the study of the essence and conceptual provisions of the theory of economic security), synergistic representations (in the study of the shadow economy), logical generalization and the complex goal approach shadow economic activity), the program-target approach (in the formation of measures to counteract the shadow economy). Suggestions for the classification of shadow economic activities that various economists propose vary considerably depending on the period of research, goals and tasks that the authors consider to approach. The article examines the existing approaches to the analysis of the shadow economy, systematizes the external and internal conditions of its existence, proposes a classification of ways to transfer resources to the shadow turnover at the level of the business entity. The schemes of tax evasion are considered as a way of transferring resources to the shadow economy. Unified schemes of tax evasion are considered as an integral element of the shadow economy, as well as shadow economic activity in areas not related to taxation. Based on the analysis of existing schemes for the transfer of economic activity into the shadow turnover, it is proposed to classify the methods of economic evasion from social norms, rules and obligations. Practical implications. The application of the proposed classification will greatly simplify the information interaction between those structures that oppose the shadow economy, this will allow more purposeful implementat counteraction to shadow economic transactions which are institutional threats to economic security.