State Budget Research Articles

Funding Nationwide HIE and HIS: Case Kanta Services 2003-2024 in Finland.

After the construction of the KanTa development program services by 2010, the plan was that the launched and operating services were to be funded through service user fees. However, there exist no literature on the service user fees of the Kanta Services. In this research, we utilized official documents to compile the whole of development, construction, adoption and implementation costs, and in addition, operating costs and user fees of the nationwide Kanta Services in Finland from the government perspective. The State budget was used to fund the Kanta Services' development, and funding was estimated at least EUR 415 million (including government grants) in 2003-2024. The Kanta Services' user groups were estimated to pay EUR 363 million user fees in 2012-2024.

THE PUBLIC’S ROLE IN DEVELOPING STATE CUSTOMS POLICY: ECONOMIC AND LEGAL ASPECTS

This research topic examines the role of the public in shaping national customs policy in economic and legal terms. The research aims to analyse the framework of categories and concepts, to study the state of legal regulation and an economic component, and to identify the public role in shaping national customs policy. The methodology employed in this study encompassed a range of approaches to scientific knowledge, including systems analysis, dialectical methods, formal-logical methods, and structural-functional methods. Results. This paper sets out to analyse normative and theoretical approaches to defining the legal category of "state customs policy", and to render the content features of that category. The paper puts forward the argument that the economic component of domestic customs policy should be considered as a set of measures aimed at ensuring the state's economic security, stimulating foreign economic activity, replenishing the state budget, and developing the national economy through the regulation of customs relations. The fundamental components of the economic component of state customs policy are identified, namely: 1) customs regulation; 2) application of non-tariff regulation; 3) customs payments; 4) customs control; 5) promotion of foreign economic activity; 6) protection of the domestic market; 7) economic security. It is important to acknowledge that the public is defined as an active, legitimate, interested, and organised group of individuals and legal entities participating in public life to protect their interests and contribute to the development of society. The author delineates the general features of the legal category "public" as follows: 1) subjectivity (formed from individuals and/or legal entities, their associations, organisations, or groups); 2) legitimacy (activities meet the current legislation of Ukraine); 3) public position and interest in public issues (manifestation of interest and active stance in specific areas of public life, the achievement of specific interests and goals); 4) representation (can be represented by authorised persons acting on its behalf); 5) legal form of organisation (in particular, in the form of public organisations, trade unions, and self-organisation bodies). The economic component of domestic customs policy is predicated on the creation of favourable conditions for foreign economic activity, the protection of national interests, and the replenishment of the state budget. It has been substantiated that the economic component of state customs policy constitutes an important tool for the country's economic development and security. The following forms of public participation in the formation of state customs policy are systematised: public hearings, the functioning of the public council, public consultations, public expertise, citizens' appeals, co-operation with non-governmental organisations, involvement of the latter in monitoring activities of customs authorities, and engagement of public representatives in the work of commissions vested with the formulation and implementation of customs policy. A review of good practices is conducted, with a particular emphasis on the necessity of reinstating the operation of the institution of advisers under the Office of the Head of the State Customs Service of Ukraine and heads of customs.

PUBLIC ADMINISTRATION IN THE FIELD OF SEARCH, EXHUMATION AND REINTERMENT OF HUMAN REMAINS: LEGAL MECHANISMS AND FINANCIAL SUPPORT

The article provides a comprehensive analysis of the mechanisms of public administration in the processes of searching for, exhuming and reinterring the remains of persons who perished as a result of armed conflicts, deportations and political repressions. Special attention is given to the role of state authorities and local self-government bodies in the organisation and implementation of these procedures, with emphasis on their functional responsibilities, the provision of financial resources, and adherence to ethical and legal standards. It is acknowledged that contemporary challenges arising from the war in Ukraine impose further obligations on the coordination of efforts among all entities involved in the implementation of the aforementioned processes. The present regulatory framework governing the search, exhumation, and reburial of remains is analysed, with particular reference to the key provisions of legislative and subordinate acts that define the powers of public authorities and the mechanisms of their financial support.The study highlights aspects of ensuring the legality of procedures, particularly compliance with international standards and norms of humanitarian law. A particular focus is placed on the interaction of state bodies with international organisations, such as the International Committee of the Red Cross, with a view to attracting financial support, technical means, and best practices to improve the efficiency of exhumation procedures. The analysis of state programmes supporting search, exhumation and reburial measures is a particular focus of this study. The financial instruments provided for in current legislation are studied, including state and local budget funds, international aid and charitable contributions.The role of local self-government in implementing these measures is highlighted, as it is responsible for the arrangement of burial sites, organisation of ritual procedures and ensuring service accessibility at the local level. The article identifies problems arising in financing these processes, particularly the limited availability of resources during the period of martial law. The subject of the present article is to define the legal mechanisms and financial support for public administration of the search, exhumation, and reinternment processes of the remains of individuals who perished due to armed conflicts, deportations, and political repressions. Research methods. The following methods were used to study the legal mechanisms and financial support for the search, exhumation and reinterment procedures: the method of dialectical materialism; the method of abstraction; the methods of analysis and synthesis; the functional method; the method of systems analysis; the synergetic method; the method of comparative law; the method of interpretation and hermeneutics; the dogmatic method; the method of systematic analysis; and the statistical method. The aim of the article is to highlight the legal mechanisms and financial support for the public administration of the search, exhumation and reburial of remains in Ukraine under the current challenges, and to formulate concrete proposals for improving the implementation of this procedure. Conclusions. The public management of the processes of finding, exhuming and reinterring remains is an important aspect of the state's humanitarian policy, aimed at guaranteeing the rights of the relatives of the deceased, respecting international standards and commemorating the victims of war and repression. The role of the State is to establish an appropriate legal framework, to coordinate activities and to provide financial support for these procedures. Local self-government bodies ensure the practical implementation of measures at the territorial level, and are responsible for the accessibility of infrastructure, the organisation of burials and compliance with health and ethical requirements. Financial support is based on a combination of sources, including state budget funds, local budgets, international aid and charitable donations. However, the limited availability of state funds during wartime necessitates the introduction of new mechanisms, such as the creation of a specialised fund or the expansion of co-operation with international organisations. Legal mechanisms need to take into account both ethical standards and the technical aspects of procedures, and ensure effective interaction between all entities involved in the process. A comprehensive approach to regulation is necessary to ensure transparency, compliance with the law and the achievement of the state's humanitarian objectives.

Moderation and Mediation Effects of Tax Compliance on Economic Growth: A Tale on Global Prosperity Through Key Socioeconomic and Political Levers

ABSTRACTEconomic growth, as one major goal for economies around the world, has been scrutinized across decades through multiple theoretical and empirical approaches that emphasize the role played by factors such as technological progress, human capital, climate change, knowledge, innovations, and institutions for steering its evolution. However, the complexity and the relevance of this economic phenomenon leave room for novel investigations and insights. This study investigates the mechanisms that shape the economic destiny of 125 countries spread across all levels of economic development for the period 2003–2020 by advancing a new theoretical setting that considers the dual role of tax compliance as a moderator and mediator. According to our empirical results yielded via multiple regressions with bootstrapping, tax compliance steers and enhances the relationships between key socioeconomic and political levers and economic growth. We show that in countries with higher levels of tax compliance, economic growth rises due to strong governance and institutional quality, economic freedom, and a dynamic business environment, flexible labor markets, and socioeconomic development. Therefore, societies where regulations, principles, and norms of doing business and contributing to state budgets are followed by most taxpayers are conducive to higher long‐term prosperity. In such contexts, public authorities should continuously strive to implement efficient public policies, strengthen the rule of law and mitigate corruption acts, secure a stable political environment, and educate citizens on the importance of tax compliance.

Особливості бюджетної політики в період подолання наслідків війни

Introduction. In wartime, the issues of financial support for measures to resist enemy aggression, the support for Ukraine's defence capability, the preservation of critical infrastructure, and performance of many other tasks became acute. There was a need to revise the approaches to budgetary policy used in the pre-war period. The policy is characterized by specific features that require special study in the context of overcoming the consequences of war. Problem Statement. The priorities of budgetary policy and the mechanisms for their implementation have changed. Adherence to the course in support of fiscal consolidation had to give way to the expenditure expansion, as well as ensuring an adequate resource base for its coverage. The need for a significant increase in the expenditure part of the budget, as well as the introduction of additional revenue raising mechanisms became evident. Allowing a sharp increase in the budget deficit required sufficient expenses to cover it, and therefore, the attraction of additional resources. It became necessary to attract funds using sources that do not belong to the formation of income, and to apply specific mechanisms for their mobilization. Purpose – the analysis of the features of budget policy (in terms of the implementation of the State Budget of Ukraine), aimed at countering russian aggression and overcoming its destructive effects. Methods. The following methods were used: historical, logical, abstraction, description, generalization, comparison, grouping, analysis, synthesis. Results. The features of budget policy during the war included expansion in the sphere of expenditures, the revision of their structure, the increase in the revenue part of the budget to ensure it, the growth in expenditure indicators attributed to the budget deficit. Expenditures were increased within the framework of the additional part of the budget, and mechanisms for attracting resources were introduced to cover them. Due to the insufficiency of resources attracted on a non-debt basis, state borrowings increased. However, such changes did not become factors of sharp aggravation of debt risks, since significant volumes of resources were obtained on preferential terms (have long-term nature, preferential repayment and servicing periods), and placement of state borrowings on market terms was supported by foreign partners. Conclusions. In conditions of war, the budget policy of Ukraine required significant changes aimed at supporting the state defence capability, preserving critical infrastructure, maintaining social stability, debt sustainability and solving many other problems that were exacerbated due to military actions unleashed by russia . New approaches to budget policy were introduced, as a result of which new priorities were adopted and mechanisms for their implementation were realized. The volumes of expenditure expansion, the use of atypical mechanisms for its resource provision (increasing expenditures and budget lending, making changes to their structure) significantly expanded. Additional revenue raising mechanisms were introduced, the budget deficit and budget expenditures increased, and the mobilization of funds from sources other than revenue generation (non-debt and debt financing) increased. The volume of public borrowing increased significantly, but loans were obtained on preferential terms and with the support of foreign partners. As a result, significant violations of the budget balance and debt sustainability of Ukraine were prevented.

Synergy and Accountability of Financial Supervision in Governance

This research aims to analyze the implications of supervision that is not based on synergy and accountability and how the regulatory criteria are in accordance with the legislation. This research uses normative juridical research method with statutory approach and conceptual approach. The implications of supervision that is not synergistic and accountable can have conssequences in the form of the risk of corruption and budget abuse, inefficiency in managing state finances, and lack of transparency to the public. 2. The implications of non-synergistic and accountability-based oversight suggest that inefficient oversight increases the risk of corruption, budgetary misappropriation, and inefficiency in the management of the state budget. Furthermore, distorted transparency in the presentation of audit results reduces public confidence in the government's financial oversight system. Follow-up on irregularities is also slow due to differences in audit results and the absence of synergy between oversight institutions.

THE ROLE OF LOCAL GOVERNMENTS IN FINANCING HEALTH CARE SYSTEM

Introduction. In the context of current socio-economic challenges, healthcare systems in many countries face the problem of insufficient funding, which negatively affects the accessibility and quality of healthcare services for the population. Traditionally, healthcare financing is provided by central governments, but the growing burden on the state budget and regional specifics of healthcare needs make it important to involve local governments in this process. The role of local governments in financing the healthcare system is especially important in the context of decentralisation, when the responsibility for providing quality healthcare services is partially transferred to regional levels of government. Translated with DeepL.com (free version) Objectives: to explore the role of local governments in financing the health care system in order to identify key problems and propose effective solutions. This issue has become increasingly urgent to ensure the sustainable development of the health care system. Material and Methods. A comprehensive approach was used to investigate the role of local governments in financing the health care system. This approach included both quantitative and qualitative methods of data collection and analysis. Primary and secondary data sources served as the main bases of information. The analytical methods employed in the research included quantitative and qualitative analysis, the abstract-logical method, and methods of comparison and generalization. Results. This article examines the role of local governments in financing the health care system, reviews the legal framework regulating health care financing at the local level and analyzes key laws defining the powers of local governments in medical financing. The study identifies the main sources of health care financing available to local governments, including local budgets, targeted state programs, grants from international organizations, and private investments. The key challenges faced by local governments in financing the health care system are also discussed. One of the most pressing issues is the uneven distribution of financial resources between regions, which results in insufficient funding for adequate medical services in certain areas. Another significant challenge is the inefficient use of available resources, often due to poor coordination between different levels of government and ineffective management mechanisms. Conclusion. The findings of the research highlight the important role of local governments in financing the health care system. The study emphasizes that effective financing at the local level is essential for ensuring accessible and high-quality medical services; it also underscores the need for improved financing mechanisms and better coordination among different levels of government to achieve sustainable development in the health care sector.

Taking Eco‐Social Risks Seriously: Explaining the Introduction of Compulsory Insurance for Natural Hazards

ABSTRACTGiven the ongoing climate crisis, the frequency and severity of natural disasters are increasing. These events result in enormous reconstruction costs, pose a high burden on state budgets, and potentially drive homeowners into private insolvency. One policy instrument for collectively covering such costs is a compulsory insurance scheme for natural hazards. As the impact of natural disasters is uneven, introducing mandatory insurance regulation has a range of social and financial implications. While some European countries have introduced compulsory schemes, others have adopted different policy responses. Taking this variation as the main puzzle, I consider what factors can explain the introduction of compulsory insurance for natural hazards. Building on public risk and quiet politics literature, I identify several factors and test these against three empirical cases: Germany, Austria, and Switzerland. This analysis finds that focusing events are necessary for policy change, but the position and power of interest groups, as well as exogenous shocks within the EU context, were also crucial to explaining the introduction, rejection, and even termination of compulsory insurance schemes for natural hazards.

Banking Profitability, Inflation and GDP Relationship: A Monte Carlo Scenario Analysis for Turkey

Economic and political catastrophes have a negative impact on the state budget and the banking industry. The purpose of the study is to assess the impact of macroeconomic factors on the profitability of the Turkish banking sector between 2016 and 2023, using the Monte Carlo method. The study uses the Monte Carlo method with 10, 50 and 100 iterations. The simulation is based on empirical data from the Association of Turkish Banks and the Turkish Statistical Institute, including gross domestic product, inflation, return on equity and return on assets. The results of the study showed that, when using the Monte Carlo model with 100 iterations, the values of ROE and ROA show moderate growth (to an average of 27.68% and 46.94%, respectively) under scenarios of strong economic development, despite the continued instability of inflation, which confirms the presence of stable but sensitive dependencies between variables. According to the findings, there will be no essential changes in the values of the Gross Domestic Product, Inflation values of the state, Return on Equity and Return on Assets values of the banking industry unless correlative relations and volatility (standard deviation) scores can not diminish or balance in 10, 50 and 100 iterations. The importance of macroeconomic variables and globalization is presented as a key factor contributing to this situation. On the other side, the period was very hard for Turkey and the banking industry. In the final section, a brief suggestion will be provided in light of the Monte Carlo Simulation Model algorithms.

СТАРІННЯ НАСЕЛЕННЯ: ТЕНДЕНЦІЇ ТА ВПЛИВ НА СТРУКТУРУ НАЦІОНАЛЬНОЇ ЕКОНОМІКИ

The ageing of the population is one of the key demographic challenges in Ukraine, significantly impacting the economy, social systems, and labour market. This article examines the dynamics of this process and its consequences for the state budget, pension provision, and social policy. The primary objective of the study is to analyse the dynamics of population ageing in Ukraine and assess its impact on key economic indicators to determine strategies for mitigating its negative effects on the country's economy. The main method chosen for the study is correlation analysis, although comparative analysis, systematization, and formalization methods were also utilized. The research analyses major theories of population ageing, including the disengagement theory, activity theory, subcultural theory, age stratification theory, and symbolic interactionism theory. Special attention is given to the impact of war on demographic changes, particularly the decline in birth rates, increased mortality, and mass emigration. Forecast models of the impact of population ageing on the economy of Ukraine in war conditions have been developed under optimistic and pessimistic scenarios. The study's findings highlight the need for pension system reform, stimulation of labour activity among older individuals, and the implementation of comprehensive socio-economic strategies to minimize the negative consequences of population ageing.

Concept, characteristics and types of customs disputes related to assessment and collection of customs payments

This article explores the concept, characteristics, and types of customs disputes related to the assessment and collection of customs payments. The relevance of this topic arises from the critical role customs payments play in replenishing Ukraine’s state budget, which simultaneously creates risks of rights violations by customs authorities and an imbalance between public and private interests. Currently, the most effective way to protect the violated rights is referring to the court for the purpose of consideration and resolution of the respective customs disputes. It has been established that conducting scientific inquiries into the administrative and legal aspects of resolving customs disputes regarding the assessment and collection of customs payments requires a solid theoretical and legal foundation, including clear definitions of key concepts. Consequently, the article analyzes terms ranging from general ones (such as “dispute” and “legal dispute”) to more specific ones (such as “customs dispute” and “customs disputes relating to the assessment and collection of customs payments”). The article identifies the essential characteristics of the customs disputes, their causes, preconditions, and offers an original approach to classification of the customs disputes. Thus, a dialectical relationship has been traced between the concepts of “dispute”, “legal dispute”, “public-law dispute”, “administrative-law dispute”, “customs dispute” and “customs dispute regarding the assessment and collection of customs payments”. It has been established that, unlike other categories of legal disputes, a customs dispute, as a type of administrative-legal dispute, is inherently characterized by conflict, as its participants are private persons/ entities and customs authorities (structural departments of the public administration system). At the same time, it has been concluded that the concepts of “conflict” and “dispute” are not identical. A legal conflict in the customs sphere serves as a prerequisite for initiation and conduct of the proceedings in the customs dispute. Finally, based on general approaches to the characteristics and types of customs disputes and an analysis of the specific features of customs disputes related to the assessment and collection of customs payments, the author suggests his own view towards the list of characteristics and types of the customs disputes. Although the article has a more theoretical rather than a practical focus, similar scientific developments provide for a structural and meaningful impetus for further research into the pressing issues of resolving customs disputes related to the assessment and collection of customs payments.

Modus operandi of tax evasion as an element of criminalistic characteristics

Tax evasion as a criminal offense in the field of economic activity has a significant impact on the economy of Ukraine. In addition, during the Russian aggression against Ukraine, tax evasion seriously affects the security situation, since the actual non-receipt of funds to the state and local budgets reduces Ukraine’s capabilities in defense and reformation during the Russian-Ukrainian war. For this purpose, the author conducted a study to find a place of modus operandi for tax evasion in the structure of criminalistic characteristics, establishing methods of such evasion in judicial practice. A separate direction of the research was an attempt to identify modus operandi (ways) of tax evasion, since criminal law cannot determine such ways of tax evasion. Research into criminal legislation, judicial practice, as well as scientific recommendations on ways of tax evasion led to the fact that they had to be distinguished into legal and illegal. It was concluded that legal modus operandi (ways) of tax evasion take the form of tax optimization, tax planning, tax minimization or the use of offshore zones. These ways of tax evasion in general should not be considered from the point of view of criminal legislation and the investigation of tax evasion, fees (mandatory payments), if they do not contain other illegal forms or schemes. A significant number of illegal methods of tax evasion demonstrated their importance for determining the method as an element of the criminalistics characteristics of this crime (Art. 212 of the Criminal Code of Ukraine). The presence of an established classification of illegal methods of tax evasion allowed the author to conclude that it is possible to form an appropriate investigation methodology, as well as micromethods taking into account these methods, which will be useful to the investigator and prosecutor in their activities in practice.

CUSTOMS RULES FOR CITIZENS IN THE CONTEXT OF INTERNATIONAL AND NATIONAL LEGISLATION

The article is devoted to a comprehensive analysis of customs rules for citizens in the context of international and national legislation. The relevance of the study is due to the need for theoretical and methodological substantiation of customs rules for citizens from the point of view of ensuring economic, social and national security, simplifying customs procedures, adapting to global integration processes and modern digital challenges. The research methodology includes an analysis of regulatory legal acts, a comparative analysis of the two-channel border crossing system, as well as a generalization of proposals for improving customs rules. The article substantiates the reasons for the introduction of customs formalities for citizens, which contribute to ensuring the legal movement of goods, protecting the domestic market, replenishing the state budget and protecting the health of the population. The content and components of customs rules are systematized in accordance with national and international legislation. The author's definition of the concept of “customs rules for citizens” as a legally established procedure for crossing the customs border by individuals, which determines the list of goods permitted or prohibited for movement, the features of their declaration, as well as the conditions for applying privileges or restrictions to ensure national security, economic stability and the protection of public interests, is argued. The essence and objectives of the two-channel system of border crossing by citizens, which combines the simplicity of customs procedures with the transparency of their implementation, are characterized. A comparative characteristic of the “green channel” and “red channel” systems is carried out, their characteristic features are determined. The transformational aspects of customs rules in the context of digitalization, integration processes and support for economic development are determined. The directions for improving customs rules proposed in the study, such as digitalization, adaptability and optimization of customs procedures, should contribute to simplifying border crossing processes, increasing the efficiency of customs control and integrating the state's customs system into the global economic space

PROVISION OF DENTAL CARE TO THE POPULATION OF UKRAINE: 15-YEAR DYNAMICS AND CURRENT PROBLEMS

Providing the population of Ukraine with qualified dental care is an important component of the general health of the nation. Dental services not only contribute to the prevention and treatment of oral diseases, but also have a great impact on the general health, quality of life and social activity of citizens. In modern conditions, when access to medical services is becoming one of the main problems, it is important to assess the level of provision of the population with dental care, analyzing existing problems and ways to solve them. Purpose of the study. To study the dynamics of the provision of the population with dental care in the public and private sectors over the past 15 years against the background of changes in the oral health of the population of Ukraine, reform of the healthcare system and military status. Materials and methods of research. The study used official statistical data from reports and directories of the Center for Medical Statistics of the Ministry of Health of Ukraine for 2008–2023. The research methods used were bibliographical, epidemiological, medical-statistical, analytical. Research results. The number of independent dental clinics of budgetary and municipal ownership (selffinancing) decreased by 60%, the number of private dental clinics in 2023 was three times more than state ones. The number of medical and preventive institutions that have dental departments (offices) decreased by 78.1%. The provision of dental beds decreased by 28%, children's beds by 18.9%. The provision of dentists decreased by 48.6% (only for 2022-2023 by 37.9%). In 2020, the number of graduates of dental faculties decreased by 8.6%, including among those who studied at the expense of the state budget by 4.2 times. The graduation of specialists from medical colleges in the specialty "Dentistry" decreased by 2.5 times. The incidence rate of oral pathology in the population is the basis for determining the level of population need for dental care. The proportion of complicated caries to all teeth treated for caries increased in both adults and children. The prevalence of malignant neoplasms of the oral cavity over 15 years increased by 47.5% (from 19.8 to 29.2 cases per 100 thousand people). Conclusions. The number of dental institutions, the staff of both public and private dentistry is suffering from a significant reduction in doctors and beds, which can be partially explained by the decrease in the need for dental care of the population of Ukraine due to a reduction in its number by 20% over the past 15 years. But under any circumstances, minimal accessibility of dental care for the population should be maintained. Therefore, it is important to constantly analyze changes in the population's access to dental care and the reasons for these changes (emigration of specialists abroad, the level of population need for dental care, the volume of state medical guarantees, the solvency of the population, military status).

STATE BUDGET IN THE CONTEXT OF A WARTIME ECONOMY AND POST-WAR TRIGGERS FOR ITS RECOVERY

The purpose of this study is to systematically analyse the functioning of the state budget of Ukraine in the context of the war economy and identify the key triggers of its post-war recovery. The article discusses the current challenges associated with the transformation of the structure of budget expenditures, a significant budget deficit, rising public debt and the need to attract international financial assistance. The wartime period for public finances is characterised by a significant shift in priorities, with the focus on security and defence forces, social support and the restoration of critical infrastructure. This reallocation of resources is a response to the unprecedented challenges faced by the state, but it creates additional risks to financial sustainability in the medium and long term, creating uncertainty about the triggers for post-war economic recovery from the consequences of the Russian-Ukrainian war. The main methods of the study are: quantitative analysis of economic and financial indicators of Ukraine and comparative analysis with other countries that have faced military conflicts. It is determined that the key barriers are the lack of domestic financial resources, high level of external debt and significant debt service costs. The impact of international financial assistance on ensuring macroeconomic stability and prospects for improving the efficiency of its use for resource support for economic recovery are also investigated. The qualitative analysis identified the main social and economic factors that influence the structure of the State Budget in the context of the Russian-Ukrainian war, including demographic changes, internal displacement of the population, the need to support veterans, and other previously unknown or insignificant factors that were inert in the pre-war period. Based on the results of the study, the author proposes a strategic context of triggers for the modernisation of public finances, including: further optimisation of the expenditure structure, improvement of the efficiency of budgetary resources management, introduction of innovative approaches to tax policy, and ensuring transparency in the use of international financial assistance. Particular attention is paid to the adaptation of international experience to Ukrainian realities, including the introduction of mechanisms for monitoring and evaluating the effectiveness of public spending. The practical significance of the study lies in the development of recommendations for improving the efficiency of public budget management in difficult economic conditions. It is determined that post-war reconstruction requires not only financial resources, but also the consolidation of efforts of the government, international partners and civil society. The main challenge is to strike a balance between the short-term needs to finance the security and defence forces and social protection and the long-term goals of sustainable development, which is becoming more inclusive. The authors propose an approach that combines rapid response to wartime challenges with laying the foundations for inclusive economic growth in the future. It is concluded that public finances are a key instrument for economic resilience during war and the basis for its post-war recovery. In particular, strategic management of budgetary resources will minimise the impact of external shocks, promote the development of domestic markets and ensure social stability. Further research in this area will contribute to the development of effective financial planning mechanisms adapted to Ukraine's current challenges and needs. It was also found that the war economy has significantly transformed the structure of Ukraine's state budget, directing major resources to defence and social support, which has led to unprecedented spending growth and budget deficits. At the same time, a sharp increase in public debt, including external debt, has highlighted the country's dependence on international assistance. In the post-war period, economic recovery will largely depend on investments in infrastructure reconstruction, which can become a driver of economic growth and job creation. Achieving financial sustainability requires comprehensive reforms of public financial management, effective use of international support, and stimulation of long-term economic development. In addition, the article emphasises the importance of promoting the use of the frozen assets of the aggressor country, which can become a source of financing for the restoration of Ukraine's infrastructure, helping to reduce the debt burden. The authors highlight the need for further research and integration of international experience in the field of financial stabilisation and development of an inclusive economy, which will help Ukraine to cope with the challenges of post-war recovery.

Tax expenditures as tools for state-level climate action in the U.S.

ABSTRACT State governments in the United States offer a wide range of tax incentives to encourage the use of green technologies and support the energy transition away from fossil fuels. These tax incentives offer a politically palatable middle ground that subsidizes more environmentally friendly policies while also giving the appearance of reducing taxes. In this paper, we evaluate the extent of climate-related tax expenditures (i.e. the amount of foregone revenue from tax preferences) at the state level by collecting data from U.S. state budget documents and classifying and comparing the different types of tax expenditures across various dimensions. Our analysis yields three key findings: (1) ‘climate-friendly’ tax expenditures at the state level account for only about 0.1% of aggregate state tax collections and are negligible relative to federal incentives historically, (2) energy subsidies make up more than half of the incentives in dollar terms, and (3) both climate and fossil fuel subsidies exhibit substantial longevity due to the infrequency with which governments revisit or re-evaluate them. While these results suggest that there may be opportunities to better utilize tax incentives for climate policy, tax expenditures must be integrated more strategically into the broader landscape of budget and tax policy to efficiently advance climate goals.

ადგილობრივი და საერთო-სახელმწიფოებრივი გადასახადების როლი სახელმწიფო ბიუჯეტის ფორმირებაში

Local and general-state taxes play one of the largest roles in the formation of the state budget. The current legislation in Georgia defines one local and five general-state taxes. Local taxes include property tax, and general-state taxes include income tax, profit tax, value-added tax, excise duty and import duty. If we do not focus on the grants and other revenues received by the state, which, according to the data of the year ended in 2023, constituted 9.2% of the total budget revenues, the importance of local and general-state taxes for the revenues of the Georgian state budget becomes clear. Considering the global market economy, the more the tax system is refined and optimized for both individuals and legal entities, the greater the potential for attracting investment and interest from both local entities and foreign investment organizations, which will encourage business and increase budget revenues.

The formation and development of public-private partnership in Kazakhstan: impact on sustainable infrastructure development

The article focuses on the formation and development of public-private partnership (PPP) in Kazakhstan, exploring its institutional mechanisms and impact on sustainable infrastructure development. The main objective of the study is to analyze the stages of PPP formation, the legal framework, and key projects, as well as to assess their contribution to the socio-economic development of the country. The paper examines the legal and economic aspects of PPP, its impact on attracting private investments, and improving the quality of infrastructure projects. The scientific and practical significance of the study lies in identifying trends and issues in the development of PPP in Kazakhstan and developing recommendations for improving implementation mechanisms. The article demonstrates how PPP contributes to achieving sustainable development goals, including the development of transport and social infrastructure, the introduction of energy-efficient technologies, and improving the quality of life of the population. The relevance of the study is determined by its focus on solving practical tasks related to improving the investment climate and reducing state budget expenditures. The recommendations presented can be useful for both government agencies and private investors to enhance the effectiveness of infrastructure project implementation. The results obtained have practical significance for optimizing PPP mechanisms, which will strengthen Kazakhstan’s economic resilience, attract additional investments, and improve infrastructure quality.

Criminal liability for tax evasion: legislation and international experience

Filling the State Budget of Ukraine is an extremely important condition for the functioning of the state economy under martial law. At the same time, not all citizens fulfill their obligation under Article 67 of the Constitution of Ukraine to pay taxes and fees in the manner and amounts prescribed by law. The constitutional obligation of everyone to pay taxes and duties is ensured in our country, including by the provisions of Article 212 of the Criminal Code of Ukraine, which provides for criminal liability for intentional tax evasion and duties (mandatory payments). The successful experience of countries such as the United States, the United Kingdom, Sweden and the European Union demonstrates the need for continuous improvement of legislation and the use of modern controls to ensure timely detection and punishment of tax evasion. The growth of international financial activity, the use of offshore schemes and other tax evasions makes it more difficult to combat these offenses, which makes the issue of improving legislation and control systems extremely important. During the period of martial law in our country, the criminal law provisions regarding the protection of the taxation system did not change. At the same time, there have been many regulatory changes, amendments and innovations in the tax legislation of Ukraine in recent years. Each time, this led to a significant change in the legal regulation of tax relations and, accordingly, to changes in court practice in the area of resolving these disputes. Accordingly, the high dynamism of tax legislation does not allow to ensure guaranteed stability of court practice in the field of tax relations. Given the globalization of the economy and the use of offshore zones, more active cooperation with other countries in the exchange of tax information is needed to successfully combat tax evasion. The introduction of standards similar to those of the EU would help to increase the transparency of financial transactions. Ukraine should invest in the automation of tax authorities to create a system of continuous monitoring of financial flows and taxes. The lack of effective control mechanisms and the inconsistency of legislation with international standards make it difficult to combat tax violations.

Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Penghindaran Pajak Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI Tahun (2018-2022)

At present, the main pillar in the State Budget (APBN) comes from taxes to support the implementation of national development projects and improve people's welfare in various aspects of life. This study aims to determine the effect of Capital Intensity, Sales Growth, and Institutional Ownership on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a quantitative approach, this study uses 33 company samples selected through a purposive sampling method. Research data were obtained from annual financial reports and analyzed using Eviews 9 software. The results of the study indicate that simultaneously Capital Intensity, Sales Growth, and Institutional Ownership have an effect on Tax Avoidance. Partially, Capital Intensity and Sales Growth have a significant effect on Tax Avoidance, while Institutional Ownership has no effect. These findings provide practical implications for companies, governments, and other stakeholders to understand the factors that influence tax avoidance behavior.