Перегляд за Автор "Boiko, Svitlana"
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Документ Architectonics of financing of agricultural enterprises in Ukraine(2020) Boiko, Svitlana; Demianenko, Inna; Skrypnyk, Halyna; Yavorska, ValentynaAgriculture is one of the most important types of economic activity for the Ukrainian economy, since together with other related economic activities it forms more than half of Ukraine’s GDP and the share of agriculture in the production of goods and services tends to increase. In such conditions, an important and urgent task is a retrospective study of the architectonics of financing of agricultural enterprises in Ukraine, the factors influencing it and the substantiation of the prospects for its optimization. The aim of the study is the empirical assessment of the formation of architectonics of financing of agricultural enterprises in Ukraine under the influence of macroeconomic factors and industry factors. For the empirical assessment of the architectonics of financing of agricultural enterprises of Ukraine, a system of absolute and relative indicators, regression and correlation analysis were applied. An empirical assessment of the financial support of agricultural enterprises in Ukraine in the context of agricultural development allowed to distinguish three periods: 2010-2013 – an increase of financial resources of agricultural enterprises in Ukraine subject to excess of equity, ensuring of financial stability of enterprises; 2014-2015 – reduction of financial resources of agricultural enterprises subject to excess borrowed funds, partial loss of financial stability of enterprises; 2016-2018 – an increase of financial resources of agricultural enterprises in the direction of restoring the potential of financial stability and a deterioration in the payment discipline of the resources of agricultural enterprises.Документ Development of rural areas through fiscal decentralization(2021) Davydenko, Nadiia; Boiko, Svitlana; Buryak, Alina; Demianenko, InnaThe ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.Документ Local borrowings in the system of fiscal support of urban development(2016) Boiko, SvitlanaA purpose of the paper is to research development and the current state of the local borrowings in the system of fiscal support of social and economic development of Ukrainian cities. The author has determined a total amount of the local borrowings in 2003-2015 and indicated the main tendencies of the change of the local borrowings amount. The author has done cluster analysis of local councils of Ukraine, which borrowed funds, taking into account the following criteria: a) a sample for clustering – 38 local councils; b) a set of characteristics selected for estimation of objects (a borrowing amount, a number of borrowings, an average interest rate for borrowed funds, an average term of a loan); c) the Ward’s method with the normed value of Euclidean distances. The author has formed five clusters and determined peculiarities of each of them.Документ Transformation of the fiscal priorities of direct taxes in Ukraine(2017) Boiko, Svitlana; Blyndar, Yu.; Koshma, O.A purpose of the paper is to research transformation of the fiscal priorities of direct taxes at the present stage Ukrainian fiscal policy and practice. The authors determined the total amount of direct taxes in Ukraine in 2011-2016 to the Consolidated Budget of Ukraine and determined the main trends in the amounts of direct taxes. The authors analyzed direct taxes and determine the two main direct taxes: personal income tax and corporate profit tax. Other taxes (property tax, flat tax, environmental tax, motor vehicle tax, rent, land payments) did not have much impact on the budget revenue and their fiscal potential is negligible.