Social economics https://periodicals.karazin.ua/soceconom <p>The scientific journal “Social Economics” is a professional edition category "B" in the field of economic sciences.</p> <p>The journal is dedicated to highlighting the results of research on issues of labor motivation, management at various economy levels , the credit and monetary system, accounting and auditing, international economics and the world economy, economics and mathematical methods and models, statistical analysis and marketing strategies.</p> <p>Articles written by researchers, lecturers, practitioners, postgraduates and students of economic specialties are accepted for publication.</p> en-US olhahlushchenko@karazin.ua (Olha Hluschenko, Doctor of Economic Sciences, Associate Prof) sejournal@karazin.ua (Tetiana Stetsenko) Fri, 30 Dec 2022 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 ASSESSMENT OF MIGRATION ATTITUDES AND PROFESSIONAL ASPIRATIONS OF SCIENTISTS IN THE CONDITIONS OF WAR IN UKRAINE https://periodicals.karazin.ua/soceconom/article/view/21147 <p>In the article, the authors investigated the intentions of Ukrainian scientists, teachers, students and researchers regarding further steps in their professional activities and plans for an academic career. To do this, we conducted a survey of Ukrainian scientists whose activities have undergone changes under the influence of Russian military aggression. We determined that the war in Ukraine has brought about changes in the implementation of scientific research work, as 22.4% of respondents do not currently have sufficient conditions and opportunities to continue scientific research. The results of the survey allow us to assert the significant volumes of intellectual migration from Ukraine caused by the war. Evaluating changes in the professional environment, 29.3% of respondents noted that they personally know up to 5 people who were forced to leave Ukraine in search of a safe place to live. At the same time, 28% of respondents answered that they know more than 10 such people. We analysed the level of participation in the educational or research process of intellectual migrants. The vast majority of respondents in their answers noted (79.9%) that scientists and researchers who left Ukraine after the start of hostilities on its territory continue to work remotely in Ukraine. At the same time, 14.4% of respondents noted that such forced migration had a positive impact on educational or research activities, as they found a new (or additional) opportunity for teaching or research work at a foreign institution. An important positive feature of the migration attitudes of Ukrainian scientists, researchers and teachers is their desire to continue educational activities, even if the war does not end in the near future - 76.2% of respondents gave an affirmative answer to this question. The carried out scientific research allows us to assert the high value of scientific research activity even in the conditions of war in Ukraine.</p> Halyna Mishchuk, Olena Oliinyk Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21147 Fri, 30 Dec 2022 00:00:00 +0000 SOCIAL CAPITAL AS A SOURCE OF INDIVIDUAL-COLLECTIVE ECONOMIC STABILITY https://periodicals.karazin.ua/soceconom/article/view/21151 <p>The successful and progressive development of socio-economic oriented, political, profile reforms is due to the degree of level and spread of trust and respect for fundamental institutions focused on the formation of national value priorities of cohesion, cooperation, mutual assistance, promotion of a positive effective path and image and reliable partnership, which, especially, are necessary today for an indestructible Ukraine that is going through difficult times. Social capital affects all spheres of life, socio-cultural, economic-strategic, political, legal and other directions are based on a purposeful focus on a person, on raising the level of well-being and preserving the universe for future generations. Social capital has not been studied enough of the economic component, there is still no definitive definition, distribution of types and classifications, one of the topics discussed in scientific circles is the measurement of this type of capital. The article proposes the definition of the concept of "social capital" of the author and the analysis of directions and aspects of scientific researchers of this type of capital, sources, directions of use, principles, types of interconnection in society, which are a source of individual-collective economic stability. Comparative analysis of socio-economic growth and development of social capital proves the interrelation and close interweaving of common goals and objectives, interchangeability and complement of each other. Behavioral situational components of social ties and cooperative interactions, the inner core of stress resistance, the level of education and understanding help the community to overcome crisis situations and hardships of Ukrainian reality and the realities of today's Ukraine. It is social capital that is considered as a resource of real assistance to a positive factor in the formation and development of a clear paradigm for the development of the socio-economic climate of Ukrainian society, business, and the state.</p> Natalia Riabinina Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21151 Fri, 30 Dec 2022 00:00:00 +0000 INTRODUCTION OF ARTIFICIAL INTELLIGENCE ACHIEVEMENTS – A PREREQUISITE FOR LABOR MARKET TRANSFORMATION https://periodicals.karazin.ua/soceconom/article/view/21153 <p>The article presents the theoretical and methodological foundations of artificial intelligence. It is noted that artificial intelligence solves the main problem of health care successfully - overload and shortage of personnel. The reasons for the rapid development of robotization processes in industrialized countries in many branches and spheres of production and the ability of robots to replace workers and office workers and threaten people with job loss are investigated. Attention is focused on need for self-education and retraining of workers, and their ability to work in the conditions of the fourth industrial revolution, and of course, obstacles that stand in the way of the implementation of artificial intelligence achievements. Catastrophic lagging of Ukraine in the field of robotics from the industrialized countries of the world, and the need for a significant acceleration of robotics processes in the main branches of production and in the service sector are emphasized. The transformation of artificial intelligence into a universal resource is accelerated due to the emergence of new tools that make this technology accessible to a wide range of people, and to those who do not have a special education. It is evident that robots will not be able to apply for professions that require creativity, empathy, and communication skills. However, artificial intelligence threatens the middle class, specialists, employees, and office workers. In order not to lose their jobs, many people will need to retrain on online educational platforms, where any person who is sufficiently proactive and capable of mathematics can acquire basic knowledge through educational portals and software tools, which will make deep learning more accessible.&nbsp; Therefore, there is a chance to have a well-paid job and start a fruitful career, taking into account the requirements of the market. The implementation of artificial intelligence achievements opens up great opportunities for the introduction a whole series of tasks facing society in many spheres of people’s lives.</p> Iia Chudayeva, Boris Dmitruk Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21153 Fri, 30 Dec 2022 00:00:00 +0000 FEATURES OF FORMATION OF PRIMARY AND SECONDARY INCOMES OF THE POPULATION: THEORETICAL ASPECT AND REALITIES IN UKRAINE https://periodicals.karazin.ua/soceconom/article/view/21150 <p>This article is devoted to the theoretical and analytical study of the peculiarities of the formation and distribution of incomes of the population. Based on the synthesis of existing scientific achievements, we have determined the order of formation of primary and secondary incomes by stages of GDP distribution. We provе that the first stage of distribution of the created GDP is formed by factor primary incomes (from labor activity, property and productive capital). Thereafter, the redistribution of income occurs through the use of the fiscal mechanism and the accumulation of funds in public financial funds, from which secondary incomes such as wages of public sector employees, military salaries, scholarships, social benefits, pensions, social insurance payments and other social transfers are paid. Based on the analysis, we find that the share of primary income in Ukraine prevails over secondary income (57% vs. 43% in 2020). It is substantiated that the formation and distribution of personal income in Ukraine is characterized by the following main patterns: the growth of primary income is significantly higher than secondary income (the exception was only in 2020); the share of primary income tends to increase, and the share of secondary income decreases. We state that wages and salaries account for more than 60% of primary income, while social benefits and current transfers account for almost 80% of secondary income.&nbsp; Important sources of secondary incomes in Ukraine are the consolidated state budget and the Pension Fund (in their total expenditures, almost half and more than two-thirds, respectively, are the basis for the formation of secondary incomes). The author’s calculations showed that in Ukraine, almost half of all secondary incomes of the population are redistributed through the consolidated state budget and the Pension Fund (with a corresponding distribution of 30% and 13-23% during 2014-2020). At the same time, the level of redistribution of total income through these public financial funds is significantly lower (24.8-29.3% during 2014-2020). We prove that not only primary incomes are a factor in the formation of secondary incomes, but also secondary incomes determine the growth of factor incomes through the so-called multiplier effect, which is manifested in the following pattern: formation of secondary incomes → formation / growth of consumer demand → GDP growth → growth of primary incomes in terms of those employed in the production of relevant goods and services. During 2014-2020, secondary income in Ukraine led to expanded GDP growth, as the multiplier of social expenditures in Ukraine ranged from UAH 1.19 to UAH 1.65. Finally, the paper calculates the increase in primary income due to the multiplier effect of secondary income (the corresponding increase ranged from UAH 318 billion in 2014 to UAH 922 billion in 2020).</p> Gаlina Urchik Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21150 Fri, 30 Dec 2022 00:00:00 +0000 APPLICATION OF INTERNET MARKETING IN ACTIVITY ENTERPRISES https://periodicals.karazin.ua/soceconom/article/view/21149 <p>The article highlights the essence of Internet marketing, its role and opportunities in the distribution of goods and services. I determined the advantages of digital marketing in modern conditions. The purpose of the study is to consider the features of the use of Internet marketing tools, types of distribution channels, interaction with various spheres of consumer life, and to identify features that should be applied in the activities of enterprises. The automated system of information processes is a strategic factor of competition. The tools of interactive marketing are e-mail, promo site, website, mobile messages, and the use of e-commerce. At the current stage of informatization of society, this technology is the most significant in the complex of information solutions and is gradually absorbing all the above-listed information technologies of interaction. Channels that I considered as ways of promoting goods and services in a complex of marketing communications, indicating the advantages of each of them. The main advantages of digital marketing in modern conditions are interactivity; absence of territorial restrictions; easy access to resources; attraction of the target audience; the ability to quickly assess the promotion company being conducted and manage events in real time. The functions of interactive marketing are the study of sales; study of pricing; study of advertising; study of consumer wishes; assortment planning; sales promotion. The use of a system of Internet marketing tools will provide an opportunity to conduct business more effectively on the Internet, that is, to reduce production costs, carry out effective marketing research, automate the processes of buying and selling and informing customers, conduct market analysis, and increase the effectiveness of buyer-seller interaction. Companies large and small, despite the aforementioned difficulties, are quickly including interactive marketing in the list of marketing tools used. In the 21st century, interactive marketing will prove to everyone that it is capable of becoming a powerful tool for creating sustainable relationships with customers, improving sales performance, providing customers with information about the company and the products it manufactures, for more efficient and cheaper delivery of goods and services to end consumers.</p> Elena Shcherban Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21149 Fri, 30 Dec 2022 00:00:00 +0000 LEARNING STYLES ISSUES ON STUDENT PERFORMANCE IN THE FLIPPED CLASSROOM https://periodicals.karazin.ua/soceconom/article/view/21146 <p>Many researchers point out that in the context of the digital transition, which is rapidly introducing all sectors of society, a flipped classroom is a necessary method to implement an outcome-based learning curriculum at the tertiary level to train prospective professionals who meet the needs of employers. Therefore, we believe that the basis for the successful introduction of learning is, firstly, to diagnose the student's learning style, and secondly, to determine the student's learning outcome in the 21st century based on 4Cs; being proficient communicators, creators, critical thinkers, and collaborators. By doing this, 41 second-year students from two different groups studying in Business Administration at Mandakh university were selected non-randomly and divided into three groups on the basis of their learning styles. The EFL learners’ task performance is evaluated with the criteria (information and discovery, idea design, innovation, delivering an oral presentation, engaging in conversations and discussions) on the basis of 4Cs principles as variables. According to the data, Visual learners' critical thinking, Kinesthetic learners' creativity, and Audio learners' communication skills are dominant. Overall, we expect that the need for new pedagogical approaches in English classrooms to enhance students' essential skills in the 21st century, the flipped learning approach where the direct instruction in class-time and homework are reversed, has recently received significant attention from many language teachers, educators, and researchers. In today’s academic world, one of the learning environments that have gained acceptance is the learning and teaching management system. A learning management system, also known as a virtual learning environment, course management system, or learning platform, is a collection of software tools and Web-based technology that support the organization, administration, delivery, monitoring, and management of online education and training programs as well as the evaluation of particular learning processes.</p> Jargal Tugsuu, Erdenebileg Oyun-Erdene , Shurentsetseg Nandintsetseg, Zorigt Telmuun Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21146 Fri, 30 Dec 2022 00:00:00 +0000 STRATEGIC PROVISING OF ENTERPRISE FINANCIAL SECURITY IN COVID-19 CONDITIONS https://periodicals.karazin.ua/soceconom/article/view/21145 <p>The spread of the Covid-19 pandemic requires modern enterprises to build an integrated financial security system. The main tasks of ensuring the financial security of enterprises in the conditions of coronavirus in Ukraine are: bringing normative legal acts governing economic activity to the requirements of the European Union; development and implementation of state policy in the field of preventing and overcoming the consequences of the Covid-19 pandemic; informing enterprises about state aid programs; use of modern digital technologies by enterprise; depth analysis of world, state and internal threats to economic activity of enterprises in the current and future periods.</p> <p>During the quarantine, many enterprises suffered losses due to forced inaction. However, stabilization measures to improve financial security are needed not only for these enterprises. They are also necessary for the development of priority areas of management, introduction of innovative technologies of production activity, which are characterized by resource saving. Therefore, in modern conditions, the main component in the process of making sound management decisions to improve the financial security of the enterprise is to take into account, in addition to traditionally existing risks of economic activity, and the risks caused by the Covid-19 pandemic.</p> <p>The purpose of the research is to develop a scientific approach to the strategic support of the financial security of the enterprise in the conditions of Covid-19.</p> <p>The scientific approach to the strategic security of the enterprise in the COVID-19 financial security, which is based on the identified relationships between financial security and risk management, anti-crisis management, compliance, and will allow financial managers to improve the current practice of managing the enterprise's economic activity. In general, the proposed approach is aimed at improving the strategic development of the enterprise and corporate management of it in the context of changing environmental disturbance.</p> <p>The strategic support of the enterprise's financial security is based on strategic management, which should include a number of elements: strategic analysis, strategic planning, controlling, budgeting and audit. Strategic analysis involves a comprehensive study of positive and negative factors that can affect the economic and financial situation of the enterprise in the future, as well as ways to achieve the strategic goals of the enterprise. For the implementation of strategic analysis of the financial security of the enterprise it is advisable to use the following methods: SWOT analysis, PEST-analysis and SNW-analysis, methods of expert assessments, the method of development of scenarios of events, in-depth definition of which is the subject of further study of the authors of this article.</p> Kateryna Oriekhova, Olena Golovko, Pavel Gayda Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21145 Fri, 30 Dec 2022 00:00:00 +0000 INSTITUTIONAL DESIGN OF THE FINANCIAL CONTROL MODEL: COMPARATIVE ANALYSIS OF IDEAL AND REALITY https://periodicals.karazin.ua/soceconom/article/view/21160 <p>The article is devoted to the attitude to INTOSAI as the leader of the control function of finance in the world, and to the INTOSAI recommendations, grouped into the IFPP, as an example of a control model: with a properly constructed structure and filled with meaningful disclosure on the implementation of control measures. This view of the INTOSAI experience enables us to propose our own institutional design for the INTOSAI classifications. The result of the institutional design is essentially a reflection of the reference (ideal) model of the external financial control model, i.e. the EGA Model, in terms of its structure. EGA Model has the INTOSAI institutional structure (Institutional Framework) and the INTOSAI auditing framework (Auditing Framework): to the institutional structure we have included not only fundamental and basic principles, but also several standards that, in our opinion, are also related not only to the control methodology , as far as the formation of the control model; to the audit structure, we include not only standards that methodologically ensure the principles of auditing, but also standards that are a methodology for the implementation of various types of audits, with guidance on their application.</p> <p>Having obtained the classification of the INTOSAI experience in the background, we can conduct a study of the existing practice of state financial control in Ukraine and its compliance with the specified standard with the help of methods of institutional analysis, by comparing the formal norms of INTOSAI with the formal norms forming the national practice of state financial control. The data of the comparative analysis are grouped into the appropriate tables: at the level of the structure of the established control practice; at the level of methodology of functioning control subjects.</p> <p>The result of the conducted comparative analysis, which consisted in testing the practice of state financial control in Ukraine for compliance with the standard (ideal) model, was the establishment of non-compliance of the researched practice with the developed standard - a quasi-model of the institute of financial control was built in Ukraine.</p> Andrii Khmelkov Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21160 Fri, 30 Dec 2022 00:00:00 +0000 DIRECTIONS OF SECURING THE BANKING SYSTEM OF UKRAINE AGAINST THREAT TO ITS FINANCIAL SECURITY AND ELIMINATING RISKS IN THIS SPHERE https://periodicals.karazin.ua/soceconom/article/view/21159 <p>The purpose of this article is to determine directions for securing the domestic banking system from threats to its financial security and eliminating risks in this area. The state of the banking system of Ukraine shows that its financial security is under the influence of numerous threats and risks in this area. However, today there is no effective system for ensuring the financial security of the domestic banking system, which is due to the lack of logically completed studies to clarify the essence and types of such security, identify threats to it and risks in this area, proper security activities with the identification of various effective security measures and perfect risk management. Therefore, the solution of the mentioned problem requires a clear definition of the components of security activities to secure the banking system from threats and eliminate risks, which should include a well-founded complex of analytical, monitoring, organizational and resource provisioning measures. An important place in securing the banking system of Ukraine from threats and minimization/elimination of risks in the banking sector should belong to the perfect banking infrastructure, in which the infrastructure for ensuring the security of banking activity should also become significant. Full and timely detection of threats not only to the financial security of the banking system in general, but also to its deposit, credit, currency, investment, debt, inflation, and profit-making security in particular is necessary to fully protect the domestic banking system from threats to its financial security and eliminate risks in this area. Improving the identification of threats to the FS of the banking system and risks in this area in order to increase the level of its FS will contribute to: development and implementation of the Concept of securing the FS of the banking system, capable of adapting to newly emerging threats and risks and optimizing the costs of securing the FS of the banking system in general and its structural elements; application for monitoring and analytical activities of the system of security indicators, determination of their threshold values and deviations from them of the available indicators of the functioning of the banking system in order to take measures to ensure the functioning of the banking system. For a more justified application of these indicators, it is advisable to divide them into target groups. Legally distinguish institutional / structural-institutional and monetary indicators, indicators of resource, deposit, credit, currency, debt, investment, inflation security, financial condition, payment systems.</p> Anastasya Lagno Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21159 Fri, 30 Dec 2022 00:00:00 +0000 ARCHITECTURE OF DECENTRALIZED APPLICATIONS AS PART OF THE DEFI ECOSYSTEM https://periodicals.karazin.ua/soceconom/article/view/21148 <p>The functional features of cryptographic technologies in combination with decentralized data registries gave impetus to the development of the segment of decentralized financial assets. Evolutionarily, special decentralized applications were created that ensure the correct operation of the entire DeFi ecosystem. This work is devoted to the study of decentralized applications, since this is the main link of the market of decentralized finance, which provides an interface for the interaction of market subjects. In our work, we study the architecture of decentralized applications in particular detail. In the course of the work, we analyzed the dynamics of the creation of new decentralized applications on the main networks of the ecosystem. We found that most modern applications were created between 2017 and 2019, but new and newer use cases for decentralized applications are constantly emerging. We also identified and outlined the main categories of decentralized application architecture components. We added to the external parts of the architectural components: application developer, blockchain developer, application user, contract user, token user, consensus provider; and internal architectural components: client, smart contract, token, blockchain platform, other platforms. Several examples of the operation of blockchain protocols and the principles of transaction confirmation are in work. We created a detailed diagram of the interaction of all parts of the architecture, as well as subjects participating in the work of applications. We also explained the difference between tokens and coins, as well as accompanying conclusions regarding the practical side of the difference of decentralized assets. We also highlighted several features of the functioning of parts of the architecture of decentralized applications, in particular, management methods and the organization of interactions between different protocols in the middle of the DeFi ecosystem. We have also made appropriate conclusions on the work.</p> Oleksii Dotsenko Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21148 Fri, 30 Dec 2022 00:00:00 +0000 PROBLEM ASPECTS OF IDENTIFICATION THE FACTORS OF SHADOWING OF ENVIRONMENTAL TAXATION IN UKRAINE https://periodicals.karazin.ua/soceconom/article/view/21156 <p>In order to overcome the reasons for the environmental tax not fulfilling its compensatory, stimulating and fiscal functions, the need to study the problems of environmental taxation through the prism of the growth of the shadow economy and corruption in Ukraine is argued. The established relationships "shadow economy - corruption - environmental regulation - environmental pollution" are summarized and analyzed. A comparison of the volume of environmental taxes in Ukraine, environmental tax as a % of GDP in EU countries and Ukraine was made.</p> <p>The nature of shadow factors and the consequences of their impact on environmental taxation have been studied. A chain model was built to identify shadow processes in the mechanisms of assessment, settlement, distribution and development of environmental tax in Ukraine. It allows to identify and structure the nature of the appearance of shadow factors at various links of the chain: economic, political, regulatory, organizational, regulatory, budgetary. &nbsp;</p> <p>The most used shadow operations in environmental taxation are: evasion of payment of environmental tax to the budget due to lack of unified accounting of polluting economic entities; unreliability of data on the volume of emissions and their generalization; transfer of economic activity to the informal sector; corruption schemes when obtaining permits for emissions of pollutants and licenses for handling hazardous waste; untargeted distribution of environmental tax funds between the levels of the budget system; corrupt actions regarding the use of environmental tax.</p> <p>It was determined that at the current stage, it is necessary to make appropriate management decisions at the state level to counter informal processes in the mechanisms of assessment, settlement, distribution and development of the environmental tax in Ukraine. The chain model of identification of shadow factors will allow a comprehensive analysis of the areas of state policy that require improvement and normative and regulatory changes to prevent informal processes in environmental taxation in Ukraine.</p> Iana Kobushko, Iuliia Myroshnychenko, Iryna Tenytska Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21156 Fri, 30 Dec 2022 00:00:00 +0000 ASSESSMENT OF THE PRE-CONDITIONS FOR THE IMPLEMENTATION OF MODERN TECHNOLOGIES OF TAX CONTROL ON BASE EROSION AND PROFIT SHIFTING https://periodicals.karazin.ua/soceconom/article/view/21703 <p>The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the author set priority tasks, namely conducting an isolated analysis of the concepts of transfer pricing, beneficial owner of income and valid business purpose with further identification of intersections and interconnections of such concepts, as well as the formation of conclusions regarding the possibility of combining these concepts into a single model for identification of BEPS risks. Under the study, the author analyzed the three-level transfer pricing reporting system introduced into the tax system of Ukraine by Law of Ukraine No. 466-IX “On Amending the Tax Code of Ukraine on Improving Tax Administration, Eliminating Technical and Logical Inconsistencies in Tax Legislation”. In particular, the study found grounds for moving the essence of transfer pricing analysis from the formal determination of compliance of the prices established within the controlled transactions with the “arm's length” principle to the analysis of value chains, distribution of functions, assets and risks within a multinational group of companies, as well as to the examination of the value allocation process between jurisdictions and the fairness of such allocation. The study established that the information disclosed under transfer pricing reporting process can become part of the analysis of the legality of applying of the provisions of international treaties on the avoidance of double taxation through the concept of “beneficial owner of income”. The draft model of three-component tax risk assessment for countering BEPS is proposed as a finding of the study. Such model corresponds with international trends of abandoning the formal study of transfer prices in separate controlled transactions in favor of a comprehensive study of the essence of the value allocation process within multinational groups of companies. The author concluded that the isolated assessment of the elements of the model of three-component tax risk assessment for countering BEPS, during tax audits, reduces the effectiveness of ensuring the sovereignty of national tax revenues. At the same time, the author saw the legislative limitation of the transfer pricing audit exclusively on issues of compliance with the “arm's length” principle as a key challenge to the implementation of the model of three-component tax risk assessment for countering BEPS. Such limitation of the control body's tools contradicts the global tendency to countering BEPS as a whole, and not as separate (independent) mechanisms of aggressive tax planning.</p> Dmytro Nosenko Copyright (c) https://periodicals.karazin.ua/soceconom/article/view/21703 Fri, 30 Dec 2022 00:00:00 +0000 COMPARATIVE ANALYSIS OF APPROACHES TO WORLD CONCEPTS: SPOD SOCIETY, VUCA SOCIETY AND BANI SOCIETY https://periodicals.karazin.ua/soceconom/article/view/21155 <p>The author of this study conducts a comparative analysis of several modern approaches to world concepts that replaced each other. Such concepts of the world include: SPOD society, VUCA society and BANI society. Starting proposed research with the description of each approach, the author gradually understands their essence by revealing their abbreviation, where each letter carries a certain meaning of the concept. SPOD is an acronym that characterizes a steady, predictable, ordinary and defined world and the society that lives in it. In 1987, the fundamentally new concept of VUCA society, which is characterized by a volatile, uncertain, complex, ambiguous state of the world replaced the SPOD of society. The next concept – BANI concept of society became relevant after loud, total events – with the onset of the pandemic period of COVID-19 in 2020 and people deciphered it as a brittle, anxious, non-linear and incomprehensible world (when the world had not previously faced a pandemic of this scale), despite the fact that the signs of VUCA society also remained present in the world. The specific characteristics of the subject, object and purpose of the scientific article determine the choice of research methods. To study approaches to world concepts, the author used the method of generalization, analysis and synthesis, classification methods, comparative analysis, inductive and deductive methods for the author to generalize the obtained data.. After conducting research, the author of article comes to the certain conclusions that the above approaches (namely SPOD, VUCA and BANI) are rather a reaction to events that occurred in one or another period of time than actual solutions. The benefit of this research lies in its informativeness, generalization of approaches to world concepts. The information from this research allows companies to better understand the world in which they live and the society in which they do business.</p> Yevhenii Zakharov Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21155 Fri, 30 Dec 2022 00:00:00 +0000 FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE https://periodicals.karazin.ua/soceconom/article/view/21158 <p>Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers.</p> <p>Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever.</p> <p>The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets.</p> Mariana Shvayko, Antonina Okovyta Copyright (c) 2022 Social economics https://periodicals.karazin.ua/soceconom/article/view/21158 Fri, 30 Dec 2022 00:00:00 +0000