Financial instruments for ensuring national security: experience of Ukraine in military conditions

State security is the main guideline of state policy in the face of global challenges. For Ukraine, it is especially relevant, because during the period of the russian-Ukrainian war, its foundations and essence experience significant deformations. Since the risks and threats to national security have increased enormously in Ukraine under martial law, its financial component should be formed according to the tools corresponding to the challenges, even ahead of them, since, according to analysts, modern war is a war of finances. The problems faced by the state, the banking system, financial and commodity markets and institutions, corporations and households need new financial instruments to ensure flexibility in financing strategic goals. As of September, the losses of the Ukrainian economy from the war are estimated according to various estimates, from USD 105 billion, or 70% of the average annual GDP over the past 5 years, to USD 600 billion, and this exceeds the level of GDP in 2021 by 3 times. This actualizes the needs of the scientific study of financial instruments with the aim of effective state regulation and equalization in the face of limited and increasing losses of human and material resources, changes in the direction and speed of financial flows, their sources, structure, reproduction and reservation. The study examines financial instruments of a predominantly budgetary direction, as well as the components of national indicators of financial security. It is also important to analyze the share of the state in the economy, the size of which determines the speed of response and the completeness of resistance due to a threat to national security. To achieve the goals of the study, the main legally established risks of financial instruments of the national economy during the period of martial law are systematized. The indicators of the financial security of the state for the period of hybrid and military aggression of the rf (2013-2021) were assessed, and according to open sources of data, which are rather limited, a forecast of these indicators for 2022 was made. On the basis of the Financial Stability Report of the National Bank of Ukraine, the budget innovations of the period of martial law are analyzed. The sources of financing the state budget for the period of the legal regime of martial law and its main directions for 2023 are summarized. It is concluded that the financial system of Ukraine in a short time managed to organize financial flows in accordance with the needs of ensuring national security, form an optimal balance of resources, maintain the volume of financing of basic budget expenditures, attract donor resources and resist the inevitable decline of the economy during the war. The role of donor countries of economic and military assistance, in particular Latvia, in deterring military aggression and ensuring the stability of Ukraine's financial policy was emphasized

Peculiarities of formation of the system of direct taxation of agriculture in the developed countries

Систематизовано досвід формування системи прямого оподаткування аграрного сектору в зарубіжних країнах. Визначено підходи до побудови системи прямого оподаткування, серед яких виділено уніфікований та спеціалізований. Уніфікований підхід базується на використанні загальновстановленого переліку податків, в межах дії яких можливе застосування податкових пільг як для окремих галузей, так і для окремих суб’єктів податкових відносин. Спеціалізований підхід передбачає функціонування спеціальних режимів прямого оподаткування для товаровиробників галузі сільського господарства. Узагальнено особливості функціонування прибуткових і майнових податків в галузі сільського господарства зарубіжних країн. Визначено, що прибуткове оподаткування є основним у галузі, а оподаткування землі, яке може здійснюватись, як окремо, так і в складі майнового, лише доповнює прибуткове і виконує функцію вирівнювання умов господарювання. Вивчення досвіду побудови і функціонування системи прямого оподаткування аграрного сектору розвинутих країн дозволило встановити загальні тенденції трансформації податкових механізмів відповідно до розвитку АПК та визначити напрямки реформування національної системи прямого оподаткування галузі сільського господарства.Систематизирован опыт формирования системы прямого налогообложения аграрного сектора в зарубежных странах. Определены подходы к построению системы прямого налогообложения, среди которых выделены унифицированный и специализированный. Унифицированный поход базируется на использовании общепринятого перечня налогов, в пределах действия которых возможно применение налоговых льгот как для отдельных отраслей, так и для отдельных субъектов налоговых отношений. Специализированный поход предусматривает функционирование специальных режимов прямого налогообложения для товаропроизводителей отрасли сельского хозяйства. Обобщено особенности функционирования подоходных и имущественных налогов в отрасли сельского хозяйства зарубежных стран. Определено, что подоходное налогообложение является основным в отрасли, а налогообложение земли, которое может осуществляться как отдельно, так и в составе имущественного, лишь дополняет подоходное и выполняет функцию выравнивания условий хозяйствования. Изучение опыта построения и функционирования системы прямого налогообложения аграрного сектора развитых стран позволило установить общие тенденции трансформации налоговых механизмов в соответствии с развитием АПК и определить направления реформирования национальной системы прямого налогообложения отрасли сельского хозяйства.The experience of formation of the system of direct taxation of agriculture in foreign countries is systematized. The approaches to creation of the system of direct taxation are defined, among them the unitized and specialized approaches are allocated. The unitized approach is based on the use of standard list of taxes, within the limits of which can be applied tax credits for specific branches of the economy and for individual subjects of tax relations. Specialized approach includes the functioning of special regimes of the direct taxation for producers of agriculture. The peculiarities of functioning of income and property taxes in agriculture of foreign countries are generalized. It is defined that income taxation is main in the branch, and the taxation of land, which can be carried out as separately, and as a part of the property taxation, only complements the income taxation and performs the function of equalizing economic conditions. Studying of experience of construction and functioning of the system of the direct taxation of agrarian sector of the developed countries allowed to establish the general tendencies of transformation of tax mechanisms according to development of agriculture, and to determine the ways of reforming the national system of the direct taxation of agriculture

Current issues of security management during martial law

The authors of the book have come to the conclusion that toensuring the country’s security in the conditions of military aggression, it is necessary to use the mechanisms of protection of territories and population, support of economic entities, international legal levers of influence on the aggressor country. Basic research focuses on assessment the resource potential of enterprises during martial law, the analysis of migration flows in the middle of the country and abroad, the volume of food exports, marketing and logistics system. The research results have been implemented in the different decision-making models during martial law, information and economic security management, formation of personnel potential and assets of enterprises, food, energy and environmental security management, use of budgetary levers and financial instruments. The results of the study can be used in the developing of directions, programs and strategies for the post-war recovery of Ukraine’s economy and the attraction of foreign investments in the regions, decision-making at the level of ministries and agencies that regulate security management processes. The results can also be used by students and young scientists in the educational process and conducting scientific research on the problems of ensuring the country’s security

The choice of indicators for monitoring financial regulation of sustainable development of agricultural regions: the example of Ukraine

The influence of a group of indicators on the integral assessment of the state of agrarian regions for improving the financial mechanisms for regulating sustainable rural development has been investigated. The goal is to identify the relationship between the level of economic growth (growth in agricultural GDP, GVA per employee, income per community resident) and the amount of resources that are financed from the budgets. The empirical study was carried out on the basis of panel data formed for a sample of individual indicators of the rating of regional development of Ukraine for 2017-2019. The nature of the distribution of the studied variables was determined by calculating the correlation coefficients. Based on the results, a relationship was established between the indices: budget financing and gross production - 63%; budget financing and integral production index - 58%; income of rural budgets and profit of agricultural production - 38%. It is recommended to reduce direct agricultural subsidies, increase the allocation of funds for social development, and finance the most effective programs in order to ensure sustainable development of rural regions. To monitor the process of the effectiveness of financial regulation, it is proposed to use production, economic and social indicators in conjunction with the integral, which will become a more reliable basis for the distribution of budgetary allocations for agricultural and social development in Ukraine

Fiscal incentives for personal peasants in the context of ecological development of rural territories of Ukraine

A study based on the example of Ukraine and other countries reveals the need to form a mechanism for financial incentives for high-end households of the rural population, including for the creation of additional environmental benefits in the context of the stable development of rural areas of Ukraine.The general scheme of the financial incentive mechanism, tools for ensuring environmental benefits for sustainable development of rural areas is given. A hypothesis has been put forward about the full participation of private peasant farms as stakeholders in the structure of the agricultural sector by involving them in the taxation system and state support through the application of a fixed amount of tax per 1 ha of farmland (or exemption from it); preferential procedure for the payment of social contributions; stimulation of production through access to credit resources (Credit Guarantee Fund), stimulation of diversification of activities; formation of preferences for capitalization; creation of specialized local markets for the sale of products of the household plots; simplification of access to land resources.The results obtained confirmed the positive impact of fiscal levers of transformation of households on sustainable economic development and environmental benefits of rural areas, which can be considered as the basis for the formation of state policy in terms of developing a strategy for rural development, ensuring food and environmental security in Ukraine