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Документ Tax sustainability in Ukraine: a case of agricultural companies(2022) Boiko, Svitlana; Nehrey, Maryna; Davydenko, Nadiia; Karbivskyi, ViktorThe 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.Документ Analysis of the impact of state-owned banks on the sustainability of public finances(2023) Davydenko, Nadiia; Boiko, Svitlana; Cherniavska, Olena; Nehrey, MarynaThis 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.Документ Development of rural areas in Ukraine in the context of decentralization: an empirical study(2022) Davydenko, Nadiia; Wasilewska, Natalia; Boiko, Svitlana; Wasilewski, MirosławDecentralization 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.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.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.