External Economic Activity Research Articles

State and prospects of external economic activity in Russian horse breeding in 2015–2023

The article examines the dynamics of export and import indicators of horse breeding products (in the category of goods “Live horses”) from 2015 to 2022, both in absolute and monetary terms, including taking into account the categories of breeding and use animals. For the first time, the foreign trade balance of the horse breeding industry in 2019–2022 has been analyzed, and the prospects for domestic and foreign markets for the products of Russian horse breeding farms have been assessed. It has been established that the export flows of the eastern regions of the country, and primarily the Trans-Baikal Territory, the Republic of Tyva, the Altai Territory and the Altai Republic, are focused primarily on the Republic of Kazakhstan, which makes commercial farms for the production of horses for meat production in the Siberian Federal District dependent on the political situation in Central Asia and the general state of veterinary well-being of the region. The ban on the export of horses classified as luxury goods from the European Union, introduced as part of a package of anti-Russian sanctions, affected the import of breeding and use animals, significantly limiting the opportunities for domestic consumers focused on trained horses. The state program for the development of horse breeding in the Republic of Uzbekistan may influence the increase in demand for products from enterprises involved in breeding riding horses.

Features of conducting a forensic commodity examination of furniture products

The scientific article defines the methodological aspects of conducting a forensic commodity examination of furniture products, outlines the theoretical and practical problems of commodity research of furniture products, reveals the commodity characteristics of furniture and its defects, and proposes a systematisation of information data on the peculiarities of conducting a forensic commodity examination of furniture products with regard to the characteristic defects of goods. The stages of forensic examination of furniture are presented.
 The main identification tasks of a commodity expertise are to determine the type, name and assortment group of the product; what materials and components were used in its manufacture; what technology was used to manufacture the furniture product; whether the design parameters and consumer properties of the product under investigation correspond to those stated in the regulatory and technical documentation.
 The peculiarity of a trade examination of any product is that a defect may arise both through the fault of the manufacturer (seller) and the fault of the buyer (consumer). In practice, there are cases of fraud on the part of companies and individuals, for example, when users intentionally damage parts or components of a product in order to return a product under warranty and receive monetary compensation for an allegedly defective product. This is also relevant for foreign trade agreements, when, by spoiling the delivered goods, the counterparty seeks to receive liquidated damages after termination of the contract, and further, material compensation for lost income according to the arbitration court decision.
 The article reveals the peculiarities of conducting a forensic commodity examination of furniture products, systematizes the characteristic defects of goods that are most often detected by experts, presents some stages of conducting a forensic commodity examination of furniture. Recommendations regarding furniture quality assessment for participants in external economic activity, expert organizations and consumers are also provided.

Investigation of the risk management features of a high-tech enterprise in the conditions of external economic activity

Investigation of the risk management features of a high-tech enterprise in the conditions of external economic activity

Классикалық геосаясат негіздері: германдық мектептің эволюциясы

The relevance of the research topic is characterized by the importance of studying the foundations of classical geopolitics. In the article, the authors reveal the meaning of geopolitics and its importance. The main goal of the article is to consider the main theories and views that form the theoretical basis of geopolitics as a science. The territory occupied by the state, its size, composition, and configuration is the main geopolitical factor. Thus, geopolitics, from a theoretical point of view, is primarily a science of the territorial interests of the state. In the context of recent events, the geopolitical interests of peoples must be realized in a democratic and civilized way, through peaceful coexistence and unity in the commonwealth on the basis of new forms of state structure and state unions. Initially, geopolitics as a science was formed by ideas about the possibility of neutralizing and compensating for the unfavorable moments of the spatial situation through external economic and political activity. There were attempts to theoretically justify military aggression against other states, for example, such a period occurred in Germany, and it was characterized by the beginning of the First World War. This fact determined a negative attitude toward geopolitics. Today, many experts agree that geopolitics is the foundation of politics, historically confirmed when large organized groups of people in primitive societies determined their location, activities, and relationships with other primitive social communities. In this article, the authors review the foundations of classical geopolitics, and the meaning of the term, and explore the evolution of the views of Western scholars. To achieve this goal, the authors use methods and analyze various works of Western researchers.

External economic activity influence on food security in The Russian Federation

External economic activity influence on food security in The Russian Federation

Global Trends of Decarbonisation as a Determining Factor for the Development of External Economic Activity of Metallurgical Enterprises

Abstract The article states that in the conditions of climate crisis aggravation the decarbonisation of the economy acquires the status of a global initiative aimed at achieving zero CO2 emissions by 2050. It is emphasised that this initiative is closely accompanied by legislation, business modernisation programmes and the creation of equal conditions for both domestic producers and exporters of carbon-intensive products (in particular, through the introduction of the carbon border adjustment mechanism - CBAM) and new rules of the world market. The consequences of CBAM implementation into Ukrainian metallurgical enterprises and the development of their foreign economic activity are determined in the example of Metinvest Group (Ukraine) enterprises. The ambivalence of CBAM is proven. It is substantiated that CBAM implementation will not accelerate, but, on the contrary, will slow down the process of decarbonisation, which will eventually lead to the loss of domestic metallurgical enterprises’ competitive position in the European market of metal products. Regarding the need to take transitional measures to decarbonise the metallurgical business (first of all, to ensure proper investment), the decision should be based on the expected decoupling effect - positive dynamics of economic growth while reducing the negative impact on the environment. The estimating method of the decoupling effect has been modified according to the integrated approach. A trend analysis of the integrated decalin effect indicator and its components was performed in Metinvest Group companies (Ukraine). Based on the results of econometric analysis of the impact of investment on greenhouse gas emissions, the author’s model for determining the volume of investment in the process of decarbonisation of metallurgical enterprises for the period up to 2050 is proposed. Comparative analysis is performed regarding investment in the process of decarbonisation under the scenarios by GMK Center, IEA, McKinsey and Roland Berger, as well as the author’s model.

Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection

ABSTRACT Using the universe of Armenian business tax payers operating under a standard tax regime, we develop a fraud prediction model based on machine learning tools, with gradient boosting as the primary choice. Having to deal with broadly defined fraud and heterogeneous taxpayers, as well as a relatively small sample, we successfully derive important features from tax returns with a minimum of additional information. Among the important fraud predictors, we obtain historical fraud and audit, share of administrative costs, and external economic activity. We see two main contributions with generalizable practical implications for auditing authorities. First, by focusing on the lift score of the top decile, we demonstrate that even moderately accurate models can improve upon existing accuracy of rule-based approaches. Second, and more importantly, we demonstrate that the information contained in the supplier and buyer network of the taxpayer can be used whenever important predictors of fraud such as historical audits and fraud are not available. This is particularly important for situations with newly established companies, who would otherwise be under-rated in terms of fraud probability.

External economic activity of the leading sectors of the marine economy of the Pacific Russia: current trends of the crossborder cooperation

Pacific Russia is a region with a unique natural resource and economic potential, where effective socio-economic development is possible due to its favourable economic and geographical location and cross-border cooperation in the Asia-Pacific region. An important role in the development of foreign economic cooperation belongs to the sectors of the marine industry. At the same time, it should be noted that the commodity structure of exports from the Pacific region of Russia is dominated by products with low added value, and in the structure of imports, on the contrary, manufacturing products. The current trends in cross-border cooperation are due to the current structure of production in Pacific Russia, the influence of natural resource and transport factors, and the demand of foreign consumers. In Pacific Russia, there are coastal (Pacific) “Northern” and “Southern” socio-economic zones - in the “Northern”, there is the highest share of mining, production and distribution of electricity; in the “Southern” – a high share of fishing and fish farming, manufacturing, services, transport and communications.

SOCIO-ECONOMIC CONSCIOUSNESS IS A KEY DRIVER OF THE TAX SERVICE OF UKRAINE

At the intersection of the past and the future there is a point of present, which, due to external and internal socio-economic requirements, activates the subject himself. In the interrelational phenomena of economic consciousness, which bears its personal direction and in manifestations of external economic activity of the subject, acting as a regulator, relying on empirical studies of a dialectic nature, one of the main studies of our time is economic behavior. All factors are unifying, coordination or contradictions of economic consciousness and behavior still act as a dynamic factor for development and progress, which is a key vector of human-tax relations. Without an individual vision of the universe, the present, personality problems cannot be covered and seen by all sides of economic and social society, based on trust and reliability. The level of trust and reliability characterizes the quality of economic and social consciousness of citizens, business, representatives of enterprises, which manifests itself and increases in the development of the interrelationships of civil society and carries results for the tax service. Formulation of the goals and objectives of the article (setting a task). A large amount of research on social consciousness, a wide and varied direction of studying the direction and connection with other disciplines helps to more closely reveal the problems of society and the individual. The purpose of the study is to separate and determine the individuality of a person in the process of economic and social consciousness, attitude and manifestations of personality and group behavior at all levels of this concept, analysis, specificity and structural content exactly inherent in the tax component. Methodology. During the study, to study and achieve the goal, the analysis of theoretical aspects and generalizations of scientific sources, dialectical cognition of formation and manifestations of social consciousness of a person when paying taxes, found a kind of economic concept, methods of induction and deduction, abstraction of theoretical provisions and dialectic cognition were carried out. Results. The article raises the issue of the importance of social consciousness of the country's tax service for further socio-economic growth and improvement of people's lives, on the basis of intergroup and interpersonal interactions and relationships at a high micro level, on the foundation of trust and cooperation between society and government, unified work and development of state, economic, civic platforms. It is with a person that the mechanism of development, accumulation and effective use begins, so it is the social consciousness of the individual that carries the basis for the further development of the state. The analysis of elements and component of socio-economic consciousness in the individuality of a person in the economic system is carried out and the main components, such as trust and reliability, are determined. The analysis of economic behavior of the individual when making a rational decision in the world of economic changes of the tax service is carried out. The practical component of the main provisions of the concept and levels of social consciousness, and its role in the general concept of the economic component can further develop and be used in the process of developing the analysis and development of the individual with individual behavior and personal decision-making for the fiscal service when paying taxes. Value/originality. The theory of socio-economic consciousness itself is not new, but the direction of study and application of individual characteristics of taxpayers is new and little researched, so it gives a new impetus to interest and further development of the detection of theoretical aspects, generalization to definition and essence, outlining the main directions of development and formation for the future.

TRANSACTION COSTS FOR PROVIDING SERVICES TO A PARTICIPANT IN FOREIGN ECONOMIC ACTIVITY FOR CONNECTING TO THE ELECTRONIC DECLARATION SYSTEM OF THE FEDERAL CUSTOMS SERVICE OF RUSSIA

The essence of costs in the organizational interaction between participants of external economic activity and the market in the case of connection to the electronic Declaration system has been revealed. This type of cost is classified as transactional. The expenses faced by participants in foreign economic activity at the present time when connecting to the electronic Declaration system have been identified and disclosed. It has been found that the existence of intermediaries in the process of providing such services leads to transaction costs of an explicit type Seven groups of implicit transaction costs also have been highlighted. Various approaches to measuring transaction costs have been considered, a partial use of ordinalist and cardinalist approaches has been proposed.

STRATEGIC DIRECTIONS OF DEVELOPMENT OF THE AGRICULTURAL MARKET OF UKRAINE IN NOWADAYS INTERNATIONAL TRADE CONDITIONS

Current state of agricultural market of Ukraine is analyzed at these paper. Dependence of this market on state regulation of external economic activity of Ukraine is determined. It is investigated, under what conditions of state regulation, market of agrarian products of Ukraine can develop. Also, it is singled out factors of state regulation of external trade of Ukraine, which adversely affects on development of agrarian market. Strategic directions of development of Ukraine agricultural market is examined in current paper by author. With what problems participants of this market are faced during process of output of their own product to foreign markets, is considered. Also, how the state can regulate the problematic issues in current field, is mentioned in the scientific paper. Directions for improvement of state regulation of external economic activity in the market of agrarian products of Ukraine is proposed by author in this article. Ways of improving export and import policy of Ukraine for agricultural products in modern conditions are presented. In the article directions of formation of optimal structure of foreign trade in the agroindustrial complex of Ukraine are considered. The means of improving the export-import policy for agricultural products are presented.

Analysis of the dynamics of gross domestic product and external economic activity of the Russian Federation for 2013−2018

Currently, the Russian Federation is a significant geopolitical and economic player in the modern global world, it has its own interests and traditional partnerships with most states, including business representatives of those countries that are trying to restrain its development through restrictions and partial isolation from global development opportunities . Despite the sanctions and the unfavorable world market conditions, the Russian economy showed high plasticity, stability and adaptability to external changes, which was reflected in the positive dynamics of foreign trade growth in the existing conditions. Therefore, the purpose of this article was to conduct a comprehensive analysis of the dynamics of official statistics on economic growth and foreign trade in the Russian Federation for the period 2013-2018. To achieve this goal, the following tasks were solved: 1) an analysis of the dynamics of the gross domestic product of the Russian Federation for the period 2013-2018; 2) the role of foreign trade in the gross domestic product of the country is estimated through the calculation of foreign economic quotas; 3) analyzed the dynamics of foreign trade, imports and exports of the Russian Federation; 4) revealed the shares of product groups in the structure of exports and imports, as well as the most significant counterparties of the Russian Federation. The hypothesis of the study was the thesis of the interdependence of the volume of economic growth and foreign economic activity, including taking into account changes in foreign economic conditions. The article provides a retrospective analysis of the dynamics of economic growth in terms of nominal value and purchasing power parity, as well as the dynamics of foreign trade of the Russian Federation for the period 2013-2018. A preliminary forecast of foreign trade volumes for 2019 is given. The calculation of foreign economic, export and import quotas for the same period. The Russian specifics of the dynamics and structure of export supplies and import flows, as well as the structure of both imports and exports by counteragent countries and enlarged groups of the commodity nomenclature of foreign economic activity, are examined. For the period under review, the nominal GDP fell by 28.8%, while in terms of purchasing power parity, the Russian economy grew by 5.7% over the same period. At the same time, the largest drawdown in the economy occurred in the middle of the period; in recent years, the situation in the economy has improved. The role of foreign trade in the formation of GDP during the period was relatively stable, with the exception of 2018, when the foreign trade quota sharply increased (as well as export and import). The dynamics of foreign trade and export quotas in the Russian Federation are almost identical, while imports depend on export earnings. For the study period, foreign trade turnover of the Russian Federation decreased by 18.4%, export volumes decreased by 14.8%, import purchases decreased by 24.5%. The main problem of the economy and foreign economic activity remains its dependence on the export of mineral products.

Выявление и анализ взаимосвязи между экономической безопасностью и эффективностью внешнеэкономической деятельности Астраханской области

The article focuses on the need to balance the interests of efficiency and security 
 of the external economic activity of the Astrakhan region in terms of fierce international competi-tion. The importance of studying the external economic activity of the region is explained by the strategic importance of a borderline geopolitical position of the region. There have been formulated the hypotheses about the positive and negative statistical dependence between socio-economic factors of the region development and resulting figures of external trade of the region; the correlation coefficients between them are defined and interpreted. On the basis of correlation and regression analysis, a statistically significant relationship between the factors of external economic activity and of economic security of the Astrakhan region has been established. There are considered four stages of correlation and regression analysis of the external economic activity in ensuring the economic security of the region: determining the dependence of foreign trade on indicators of economic security in the Astrakhan region; determining the relationship between the volume of exports and indicators of economic security of the region; determining the dependence of the volume of imports on indicators of economic security of the region; determining the relationship between the trade balance and the economic security indicators of the Astrakhan region. The results of the correlation analysis are verified and confirmed by means of the determination coefficient, the value of Fisher F-curve, Student t-test and the standard error indicator. As a result, it has been proposed to use the industrial production index as an indicator of the state of efficiency and security of external economic activity of the region. Correlation and regression analysis was performed using Excel spreadsheets, graphical interpretations of the regression analysis are presented, the result matrix 
 of the regression analysis of the trade balance of the Astrakhan region is presented.

Tools for the Promotion of International Trade in the Eurasian Economic Union Member States: the Case of Kyrgyzstan

The article presents the results of the United Nations Economic Commission for Europe project in Kyrgyzstan: “Reinforcement of national capacity of the trade-support institutions”. Based on these results, the further actions on international trade promotion have been proposed. One of them is a capacity building of state bodies and business in the area of international standards and best practices. It is important to increase the availability of information on the rules and requirements of the government regulation of external economic activity, both within the country and in the partner countries. It is required to provide systematic work with state bodies and businesses in all regions of the Kyrgyz Republic. For this, a permanent Regional Training Centre must be created. The Ryskulbekov Kyrgyz Economic University will become the base for this centre. In close cooperation with the leading universities of the Eurasian Economic Union member states and the countries of Central Asia, it is advisable to expand the region the training centre activity. It is also necessary to envisage the possibility to organise a network model of training programs of the training centre in all countries of the region.

Public private partnership in external economic activity: theoretical aspects

У статті аналізується поняття та значення державно-приватного партнерства. Після систематизації дефініцій державно-приватного партнерства уточнено його сутнісні характеристики та окреслено його значення у зовнішньоекономічній діяльності. Це дозволило удосконалити визначення державно-приватного партнерства у зовнішньоекономічній діяльності як взаємодії держави та бізнес-структур, а саме суб’єктів господарювання України та іноземних суб’єктів господарювання (а також взаємодії суб’єктів господарювання України з іншими державами), що є однією з умов залучення необхідних інвестицій, підвищення інноваційної активності економіки, розвитку економічної та соціальної інфраструктури та вирішення економічних і соціальних питань тощо

External economic activity of the enterprise

External economic activity of the enterprise

Updated concept of validity check when determining the customs value of goods carried in (imported) in the customs territory of Ukraine

The article deals with a study of conceptual basics of validity check when determining the customs value of goods carried in (imported) in the customs territory of Ukraine. On the basis of the analysis of the effective legislation of Ukraine related to the state customs procedures the author revealed the issues of concern that arise when determining the «tentative indicators» of the customs value of goods that is used in the risk management system when clearing the goods carried in the customs territory of Ukraine under import customs regime (release in free circulation).The article gives the author’s definition of the «tentative indicators» notion of the customs value of goods – this is an average customs value of a unit of goods (according to the measurement units described in the Ukrainian classification of goods for external economic activity as well as to other units of measurement and records) that is computed automatically by ASARM for the last six months and is being formed by the moment of customs control and customs clearance based on the electronic customs declaration (at the stage when it is assigned an electronic number).Besides, the author does a legal comparison between the notions «tentative indicators of the customs value of goods» and «indicative prices» and proves that the statement that the «tentative indicators» notion of the customs value of the goods is close by content to the «indicative price of goods» is completely erroneous.It has also been established that by now it makes a problem for the territorial customs bodies of the State Fiscal Service (SFS) to verify correct determination, by the customs applicant or by a person authorized by such applicant, of the customs value of goods carried in (imported) in the customs territory of Ukraine or with respect of which the Price Database of the UAIS of the SFS contains no data about identical or similar goods. Therefore, it remains not clear which «tentative indicators» of the customs value of goods are to be taken into account by the customs applicant or a person authorized by him when carrying in (importing) goods in the customs territory of Ukraine.The author emphasized inexpediency of the computation by the SFS of the statistically average customs value of goods, that are carried in (imported) in the customs territory of Ukraine, which, though they are classified according to the sub-category of goods in compliance with the Ukrainian Classification of Commodities for Foreign Economic Activity, may still have different commercial descriptions and, accordingly, may have various functional uses. Apart of that, a question is raised how the SFS computes the statistically average customs value of goods that are highly liquid and have their trademark as compared with identical goods according to their functional use but have no trademark.It is stated that information about «tentative indicators» of the customs value of goods, that are carried in (imported) in the customs territory of Ukraine is not open and transparent as the customs applicants or persons authorized by them have no access to such information.The author comes to a conclusion that one of the mistakes of the SFS territorial customs bodies officers is that they demand all documents confirming the customs value of goods carried in (imported) in the customs territory of Ukraine that are indicated in Part 4 of Art. 53 of the Customs Code of Ukraine. Indeed, the necessity of submission of separate additional documents should be determined by an officer based on peculiarities of the external economic transaction.Taking into consideration the results of the made study the author comments that it is necessary to make a clear decision concerning the issues of defense of legal principles as regards the customs payment administration, exclusion of reduction of customs values and minimization of customs payments, ruination of possible schemes of import of goods in violation o the legislation of Ukraine related to customs affairs, etc. This is discouraged by a purely comparative nature of the «tentative indicators» and optionality of the application of recommendations of the Methodological recommendations with regard of control determination of the customs value approved by the SFS Order of 11.09.2015, No.689 by the SFS customs house officers

Prognostic simulation of external economic activity for an industrial company

Prognostic simulation of external economic activity for an industrial company

Russian regions: process and institutional component of external economic activity

The external economic activity of the Russian regions is analyzed in terms of the two components. The index of regional economies involvement in different kinds of economic activity is calculated for the process component, i.e. international movement of goods and production factors. The ranking is made according to the index with more and less externally oriented regions being marked out. The institutional component of external economic activity is considered in the context of regional agreements for international economic cooperation in different spheres. Data comparison for process and institutional components shows an overall correspondence in their development.

ОПТИМАЛЬНЕ ВНУТРІШНЄ ТІНЬОВЕ ОПОДАТКУВАННЯ ЗА УМОВИ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ФІРМИ

Здійснено спробу побудови спрощеної математичної моделі фінансового функціювання підприємства, яке проводить свою внутрішньоекономічну діяльність в умовах двох паралельно наявних економік: «світлої», котра офіційно оподатковується державними органами, та тіньової, керованої корупційними структурами за їхніми схемами оподаткування, а також зовнішньоекономічну діяльність у розгляді без тіньової складової. Запропоновано модель оптимального керування перебігом фінансово-економічного процесу кожним з гравців: фірмою, внутрішньодержавними офіційними, тіньовими та зовнішньодержавними структурами. Розглянуто принцип екстремізації суб’єктивної ентропії, що дозволяє отримати канонічні розподілення індивідуальних переваг гравців, які демонструють наявність та інтенсивність оптимальних значень неперервних керуючих параметрів.