Перегляд за Автор "Davydenko, Nadiia"

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Analysis of the impact of state-owned banks on the sustainability of public finances
(2023) Davydenko, Nadiia; Boiko, Svitlana; Cherniavska, Olena; Nehrey, Maryna
This paper aims to provide a retrospective assessment of Ukraine’s state policy concerning state-owned banks and evaluate their impact on the sustainability of Ukraine’s public finances. The research methodology employs an empirical study of the cash flow of public funds to state-owned banks and the reverse cash flow to determine the impact of the activity and stability of public finances. The cash flow to state-owned banks includes the expenditure of public funds for the creation of authorised capital during the establishment of state-owned banks, the acquisition of shares in operating commercial banks, additional capitalisation of state-owned banks, etc. The reverse cash flow comprises dividends paid based on the performance of state-owned banks, as well as revenue generated for public funds through the sale of shares (privatisation) of state-owned banks. This study highlights the costs associated with recapitalising state-owned banks. These costs disrupt the stability of public finances, create additional debt dependency for Ukraine, impose an additional burden on public finances, and lead to structural changes that reduce funding for social spending. As a result, Ukrainian taxpayers are financing the inefficient activities of state-owned banks while experiencing reduced investments in education, healthcare, social protection, environmental protection, and other essential areas.
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 in Ukraine in the context of decentralization: an empirical study
(2022) Davydenko, Nadiia; Wasilewska, Natalia; Boiko, Svitlana; Wasilewski, Mirosław
Decentralization in Ukraine was actualized due to the inability of the local self-government system to satisfy the needs of the rural population in public services for the comprehensive development of a person, their self-realization, and the protection of their constitutional rights. The purpose of this empirical study is to examine development of rural areas in Ukraine in the context of decentralization. The methodology used was exploratory qualitative in nature and used a multiple case study, wherein data analysis were applied. We have found that the first result of decentralization in 2015–2018 is a slowdown in the decline of the proportion of the rural population, in the rate of decline of the available rural population, and the employment rate of the rural population. Our study refutes the hypothesis that the rural development targets, which were defined at the beginning of decentralization and fixed in the current legislation, have been achieved. Rural development targets have not been achieved, and economic modeling shows that there are no prospects for achieving them in the near future. The research results presented in the paper are of considerable importance for developing economic policy and the social development of rural areas, by addressing the needs of these rural areas.
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.
Investment security for the creation of new jobs in the agricultural sector of Ukraine
(2023) Davydenko, Nadiia; Titenko, Zoya; Buriak, Alina; Demianenko, Inna
The welfare of the population living there is at the heart of the recovery and development of rural areas of any country. Today, lack of jobs, unemployment, is often a problem in Ukrainian villages. Employment of the population in rural areas has its own character and peculiarity. The most acute problems of the rural population are poverty; labor migration; unemployment; decline of social infrastructure; the deepening of the demographic crisis and the death of villages, which are directly related to the sphere of employment. Population employment is one of the main indicators of transformational processes in the economy. A characteristic feature of the rural labor market at the current stage is the preservation of a long-term negative trend in the growth of both open and hidden unemployment among the rural population. The crisis in the last ten-year period led to a sharp reduction in the demand for labor both directly in rural areas and beyond. The purpose of the article is to determine directions of investment support for the creation of new jobs in the agricultural sector of the economy. The practical significance of the work is that the author's conclusions, new provisions and factual material enrich the source base of the researched problem, expand the cognitive canvas of economic literature.
Prospects for financing measures for post-war environmental restoration in Ukraine
(2024) Davydenko, Nadiia; Titenko, Zoya; Lemishko, Olena; Demianenko, Inna
Environmental protection requires significant financial resources to implement environmental protection measures and ecological programs, which are incredibly urgent. The effective financing of this area is necessary to ensure the safety of the environment and the rational use of natural resources. The peculiarities of state financing of environmental protection expenditures in Ukraine and its impact on environmental safety are studied in this article. The consequences of a full-scale Russian invasion are presented in the article. It analyses the dynamics of total environmental spending, the amount of actual and planned budgetary spending on environmental protection, and how it's structured. The results of the research have shown some problems in the field of budgetary financing of environmental protection, especially: the insufficient state of financing of environmental protection activities, failure to meet planned indicators of budget programs and other important problems. The authors propose to ensure adequate financing of environmental protection measures, targeted and effective use of environmental funds in order to solve these problems.
Tax sustainability in Ukraine: a case of agricultural companies
(2022) Boiko, Svitlana; Nehrey, Maryna; Davydenko, Nadiia; Karbivskyi, Viktor
The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to the development of indicators of tax sustainability at all levels of the tax hierarchy. Our study confirms the hypothesis that the tax sustainability of Ukraine is worse than that of OECD member countries. The hypothesis that the tax sustainability of agricultural companies in Ukraine is worse compared to other sectors of the economy was confirmed as well. The main reason for the instability in the tax system and taxation of the agricultural sector of Ukraine is changes in tax legislation. The issue linked to the instability of agricultural companies is the lack of a company tax strategy. The research results presented in the paper are of considerable importance for ensuring the tax sustainability of agricultural companies in Ukraine.