Перегляд за Автор "Buryak, Alina"

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Assessment of the Components of Financial Potential of the Regions of Ukraine
(2020) Davydenko, Nadiia; Buryak, Alina; Demianenko, Inna; Buryak, Mykhailo
The relevance of the topic of the study is due to the fact that in Ukraine today, the need to form a perfect system of public finances, stabilize and overcome the uneven regional development of the national economy, which should guarantee a corresponding increase in the financial potential of the regions, is of particular importance. as a result of the analysis of the dynamics of the volumes of financial potential of the regions during the analyzed period, significant asymmetries were revealed, which is caused by the influence of factors of the external and internal environment, both positive and negative content, as well as different levels of economic development of the regions. results of the research The result of the study is a clear identification of the tendencies of economic development of the regions of Ukraine on the basis of their financial potential and the reasons for the deepening of differentiation of development, which makes it possible to develop recommendations for improving the formation of financial potential at the level of regions, aimed at increasing the volume of this potential, which will contribute to ensuring the growing dynamics of regional development.
Development of rural areas through fiscal decentralization
(2021) Davydenko, Nadiia; Boiko, Svitlana; Buryak, Alina; Demianenko, Inna
The 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.
Problems of asymmetric information in finance
(2024) Buryak, Alina; Demianenko, Inna
The article reveals the deep economic meaning of information asym- metry in the finances and financial infrastructure of Ukraine. Financial infrastruc- ture ensures the movement of monetary capital, business activities of industries and the economy as a whole and affects other spheres of social life. The economic essence of the informational function of finance is revealed through the mechanism of finan- cial relations, which is a generator of information directly related to monetary capi- tal. Financial information is divided into primary and secondary: primary infor- mation is an objective element of financial relations, and the human mind and the used technical means perceive and process it and form secondary information. Sec- ondary information appears to us as processed materials in the form of statistical data; accounting, management, financial reports; analytical materials. The charac- teristics of primary and secondary information are related to the information asym- metry of finance. With the development of the information society, the financial infra- structure of the economy is being improved, and the asymmetry between primary and secondary financial information is decreasing.