State Budget Research Articles

Upaya Preventif Solusi Tindak Pidana Korupsi Berbasis Teknologi Aproach Blockchain Open Ladger System

Corruption problems have occurred involving members of the Surabaya City DPRD, the defendant Syaiful Aidy, S.H. Setiawan offered a profit sharing of 10%-15% to the defendant Syaiful Aidy, S.H. The results of the corruption trial committed by the defendant Syaiful Aidy, S.H have been decided with the verdict number 131/Pid.Sus/TPK/2019/PN.SBY. Public concerns and declining trust in government financial management are caused by the many individuals involved in corrupt practices. The existence of the Blockchain Open Ledger System provides a solution for financial management that aims to reduce the number of corruption in Indonesia. In this research, the method used is a literature review that refers to previous studies listed in journals and articles. The results of this study show that the defendant has violated 4 elements (1) Every individual (2) which aims to benefit themselves, others, or a corporate entity (3) by abusing the authority, opportunity, or resources they have due to their position or position (4) can harm the state's finances or economy. A blockchain system can serve as a preventive measure in the management of the state's financial budget by providing clear transparency regarding the flow of funds. This allows the public to monitor the movement of the budget directly, so that in the event of irregularities or discrepancies, the perpetrators and problems can be identified.

Vaginal self-sampling for HPV in the context of cervical cancer screening

Abstract Background Effective cervical cancer screening programme has the potential to improve disease outcomes, yet women’s participation rates in Latvia remain suboptimal. Utilizing vaginal self-sampling for HPV, a convenient method, has demonstrated efficacy in boosting participation in under-screened populations. We analysed sociodemographic factors, as well as health behaviours with the preference for vaginal self-sampling procedures for early detection of cervical cancer. Methods Cross-sectional survey (2021-2022) included 1313 women in Latvia. Sampling was done in the colposcopy clinic and among GP practices. In the univariate analysis cervical cancer examination preference (self-test or by a physician) was analysed in association sociodemographic factors, participation in the screening, HPV status, study group, and health-related behaviour. Financed by “Internal consolidation of RSU and external consolidation of RSU with LSPA” (No. 5.2.1.1.i.0/2/24/I/CFLA/005), The EU Recovery and Resilience plan and the state budget, Grant Nr. RSU-PAG-2024/1-0016. Results 48.6 % (n = 538) of the women would prefer to use a vaginal self-test. Higher odds of the vaginal self-test preference were observed among Latvian (OR = 1.4 (1.1-1.8) vs other nationality women, but no other sociodemographic factors showed statistically significant associations. Women in the colposcopy study group (vs GP practices) were more likely to utilize self-sampling (OR = 1.8 (1.4-2.5). Non-participation in cervical cancer screening was related to 2.4 (1.6-3.6) higher odds of self-test preference, but knowledge about screening was related to 1.5 (1.1-2.0) times higher odds. Women who were HPV-negative were more likely to prefer vaginal self-test for HPV (OR = 1.4 (1.1-1.8) in comparison to HPV-positive women. Health-related behaviour did not show any associations. Conclusions Vaginal self-test for HPV can be effectively used to reach under-screened populations and enhance cervical cancer screening coverage. Key messages • The implementation of vaginal self-sampling for HPV testing has the potential to improve participation rates in cervical cancer screening programs among under-screened populations. • Outreach and education activities tailored to specific target groups in population could enhance level of the cervical cancer screening uptake.

INCREASING THE HUMAN RESOURCES POTENTIAL OF STATE AUDIT BODIES AS A BASIS FOR IMPROVING THE EFFICIENCY AUDIT MECHANISM

Recent economic and financial scandals worldwide, the growth of the shadow economy, the increase in funds concealed from the budget, the rise of corruption, and insufficient adherence to financial discipline create very serious problems. The development of an audit system that creates a transparent and comprehensive informational environment for the government and the public, and plays a key role in economic regulation, is aimed at addressing these serious issues and improving the economic and managerial environment. The purpose of the paper is to explore how increasing the human resources potential of state audit bodies serves as a basis for improving the efficiency audit mechanism. The improvement of the functioning of the state audit system and the enhancement of the knowledge and expertise of personnel and specialists working in this field are based on the critical need to assess and refine the existing system. At the current stage of development, improving the mechanisms of state audit and financial control, as well as monitoring the effective use of budget expenditures, has become a priority. In this context, the concept of state budget policy has undergone changes and is now focused on results-based management. To achieve these goals, new approaches to assessing economic efficiency are being developed, with the improvement of the efficiency audit mechanism being the main focus. The development of auditing institutions plays an important role in accelerating the country's socio-economic development. As a result of these institutions' activities, it becomes possible to identify new financial and economic resources necessary for economic growth. Increasing transparency in society and strengthening financial discipline in economic activities are also closely linked to the work of these institutions. The paper examines the issues of enhancing the knowledge and experience of personnel and specialists, who play a key role in the development of the audit institute.

INFLUENCE OF HYDROTHERMAL CONDITIONS, SEED TREATMENT AND EXTRA-ROOT NUTRIENTS ON THE GROWTH AND DEVELOPMENT PHASES OF SOYBEAN PLANTS

The article presents a study on the development of technological techniques for growing soybeans depending on hydrothermal conditions, seed treatment and foliar fertilization for the passage of plant growth and development phases. The relevance of the work is strengthened by the tasks of applied research, which is carried out at the expense of the state budget on the topic: «Development of ecologically oriented technologies for growing bioenergy crops to ensure energy independence and soil conservation for the formation of climate neutrality». The purpose of the work is due to the need to develop and substantiate biological elements of soybean cultivation technologies. This includes the formation and provision of their sustainable production, taking into account the biological requirements of plants to the hydrothermal conditions of the region. There is also a need to modernize individual technological methods and optimize their complex action in the technological cycle of soybean cultivation. The material of the research was soybean varieties of domestic selection – Madison and Diadema Podillia. Based on the phenological observations of the growth processes and development of soybean plants, it can be concluded that both the duration of the periods between individual phases of growth and development, and the duration of the growing season as a whole, were significantly influenced by the hydrothermal conditions of the year, as well as organized factors that were put to study, namely seed inoculation and foliar fertilization. It was determined that for optimal parameters of swelling and germination, soybean seeds need 140-160% of water by weight. Soybean seedlings are severely depressed when there is a lack of moisture. Therefore, the first critical period for moisture supply in soybeans occurs in the branching phase, and the second is more intensive – in the phase of seed formation and pouring. The most favorable conditions for growth, development and optimal passage of interphase periods by soybean plants were determined when growing them in experimental variants, where seed inoculation was carried out with the preparation Bio-inoculant BTU (2 l/t) in combination with foliar fertilizing with organo-mineral fertilizer Helprost soy (2.5 l/ha).

Budgeting under martial law

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

Does audit opinion matter to issuance of sukuk?

Purpose - This study aims to analyze the effect of The Audit Board of The Republic of Indonesia's audit opinion on Central Government Financial Statement and economic factors on the Government Sharia Securities (sukuk) issuance of Indonesia.Method - The data collected is secondary data obtained from the Audit Board of the Republic of Indonesia (BPK), Bank Indonesia, and World Bank. This study uses a quantitative approach with the Ordinary Least Squares (OLS) technique.Result - The results show that the audit opinion by BPK has a positive and significant influence on the development of sukuk in Indonesia. The inflation rate is found to have a negative effect on sukuk, but not significant. The exchange rate is found to have a positive and significant effect on the issuance of sukuk. Political stability is found to have a negative effect on the development of sukuk, but not significant. Changes in the growth have a negative and significant influence on the issuance of sukuk.Implication - The results provide a recommendation that in addition to maintaining the current Central Government Financial Statement opinion acquisition at the highest level (unqualified), the government needs to maintain the credibility and accountability of State Budget performance which is manifested through macroeconomic variables and other variables that influence the development of government Sharia securities.Originality - This study provides a new perspective on the influence of audit opinions and various economic factors on the issuance of sukuk in Indonesia, using a comprehensive data set covering the period from 2008 to 2022 and employing the Ordinary Least Squares (OLS) technique for analysis.

Глобальні виклики для систем соціальної підтримки: сутність, компонентні ознаки та особливості

The article is devoted to issues of global challenges for social support systems. The relevance of the study is determined by the growing role of global challenges in the socio-economic life of states. The purpose of the article is to analyze the specifics of global challenges characterizing modern social support systems, including the social support system of Ukraine. The scientific novelty of the article lies in the identification of global challenges for social support systems. The basic methods of scientific research used in the article are analysis and synthesis (to identify the specifics of global challenges for social support systems), graphic method (to demonstrate the connection between the global basis of the emergence of global challenges and challenges for the social support system). It has been established that the main global challenges for social support systems are the following: the functional failure of the social support system; growing needs of recipients of social services, benefits, and payments; the transformation of a socially oriented state; the reduction in abilities of states to maintain social support systems. The functional failure of the social support system means its state in which the formal presence of agencies and institutions designed to guarantee the provision of social services, benefits and payments to the population is not accompanied by their effective work, that is, the system of social support does not solve the current social problems of society and becomes a burden for state budget. The most acute challenge for the social support system for Ukraine under war conditions is the growth in the needs of recipients of social services, benefits, and payments, which can occur in two ways: 1) an increase in the needs of existing recipients of social benefits, services, and payments on account of changes in the socio-economic, political, ecological, security situation in the region or objective physiological changes in certain groups of recipients (aging, deterioration of well-being); 2) an increase in the number (or share) of people applying for social support due to changes in the socio-economic, political, environmental, security situation in the region or subjective life circumstances. Closely related to this challenge is another challenge, namely the reduction in states’ ability to maintain social support systems. Particular attention is paid to the causes and potential consequences of the transformation of the concept of a socially oriented state. In addition, the author researched the global basis of challenges for social support systems, which combines the key factors of their occurrence.

Flexible Capacity Road Passenger Transport: History, Current, Future

Regular passenger transportation plays an important role in the life of modern society. At the same time, the financial burden of paying for its operation falls on the state budget and is the subject of periodic measures aimed at reducing this budgetary burden. Implementation of such goals is usually carried out by reducing the number of flights, which leads to a decrease in the quality of passenger service and their outflow to the personal car, which leads to an increase in motorization with all the negative attributes inherent in this phenomenon. This publication gives a literature review of scientific publications on the subject of the use of road passenger transport of dynamic capacity - trailer passenger vehicles, which in the period of growth of passenger traffic are coupled, increasing capacity, and in periods of decline - uncoupled, reducing capacity. Modern scientific and practical tendencies of this direction abroad are shown. A new approach to the organization of regular passenger transport operation in the Republic of Belarus is proposed, which consists in the daily forecasting of passenger capacity for each trip of each route with the subsequent assignment of passenger vehicles of flexible capacity to such trips, maximally corresponding to the available passenger capacity.

Fiscal Sustainability in India: an Assessment in Pre and Aftermath of Covid-19

The purpose of this research paper is to evaluate India's budgetary sustainability both before and after the COVID-19 pandemic. Global economies have been severely affected by the COVID-19 pandemic, and India is no exception. The country is facing significant fiscal issues as a result of rising costs for social security, health care, and economic stimulus plans. This study examines shifts in India's fiscal situation prior to the pandemic and the consequences encountered in its aftermath by examining fiscal variables such as state debt, budget deficits, and revenue trends. Using a mixed-method approach, the study combines qualitative evaluations derived from government reports and economic forecasts with quantitative data analysis. Initial results show that there has been a decline in fiscal indicators since COVID-19, which has been made worse by lower revenue generation and higher demands for expenditure.

Health expenditure and fiscal marksmanship before and during the coronavirus pandemic across the federal states of India

This study examined state-level health expenditure, fiscal marksmanship, and COVID-19 deaths among selected states in India. It (1) compared health expenditure between the pre-COVID-19 and the COVID-19 period in India and selected states; (2) investigated the fiscal marksmanship in the context of health expenditure at the national and state level; and (3) assessed the relationship between COVID-19 deaths, population density, health expenditure, and fiscal marksmanship. The study period from 2017 to 2021 was divided into pre-COVID-19 (2017-late – 2019) and COVID-19 (late-2019 – 2021). This study focused on India and selected Indian states, using data from state budget documents, Census 2011 for population density, and COVID-19 data from the government website. Descriptive statistics, percentages, ratios, graphs, and tools such as Theil’s U-Statistic and Pearson’s correlation were employed for analysis. Simple linear regression was used to analyze the impact of fiscal marksmanship and other variables on the case fatality ratio. This study revealed challenges in maintaining fiscal discipline during COVID-19, with disparities in capital expenditure among states. The results emphasized the need for increased health spending and structural changes to enhance resilience to future health crises, advocating for investments in infrastructure and services to improve preparedness.

Влияние различных рас дрожжей на качество саке из отечественного сырья

Abstract. In the alcoholic beverage market, some attention has recently been paid to new beverages, one such beverage is saké. Along with other imported products, it is also necessary to establish production of this drink for the purpose of import substitution. The aim of the study was to investigate the influence of different yeast races on the quality of saké from domestic raw materials and to develop recommendations for their use. The research tasks included the study of the following issues: testing of different yeasts, study of the quality of domestic raw materials – rice from Krasnodar region for saké production, study of biochemical parameters of the obtained products, study of the elemental composition of saké, organoleptic evaluation of products. The research was carried out in the laboratory of the Department of Horticulture, Viticulture and Winemaking of the Institute of Horticulture and Landscape Architecture at the Federal State Budget Educational Institution of Higher Education “Russian State Agrarian University – Moscow Timiryazev Agricultural Academy” and in the Scientific Centre “Low-tonnage chemistry”. Eight yeast strains were included in the study, which were infected with steamed rice grains. Observations, records and analyses were carried out for each of 8 experimental samples: elemental and chemical composition, alcohol content, organoleptic indicators. For the first time in the established zymological features of yeast quality in obtaining products from domestic raw materials, features of microbiological characteristics of the resulting product and gave a conclusion and recommendations for the production of sake. Optimal variants of yeast, regularities of formation of biochemical composition of saké, content of various elements in the finished product, organoleptic indicators are established, recommendations on the studied factors are made. Key words: Yeast strains, saké, Japanese culture, sensory analysis, rice wine

Analisis Pengaruh Komposisi Pegawai Dan Tarif Gaji Terhadap Belanja Pegawai

The amount of employee expenditure burden in the State Budget (APBN) increases from year to year, the increase needs to be observed whether it is due to the rapid growth in the number of Civil Servants (PNS) or other causes such as recent government policies in terms of improving PNS income and welfare by adjusting PNS salary rates. This study aims to determine whether the increase in employee expenditure is more due to the increase in the number of PNS or PNS salary rates. The purpose of this study is to explain whether there is a significant influence between employee composition and salary rates on employee expenditure. This study is a quantitative study with statistical analysis. The data collection method used is through document and literature review methods, based on the source, the document is included in the secondary data category. The data testing method uses a normality test with the One-Sample Kolmogorov-Smirnov Test method. The data analysis method uses descriptive statistical analysis and hypothesis testing uses Multiple Linear Regression. Based on the results of the study with a significance level of 5%, the following conclusions were obtained: (1) There is a positive but insignificant influence between the number of PNS group I on employee expenditure; (2) There is a positive but insignificant influence between the number of PNS group II on employee expenditure; (3) There is a positive but not significant influence between the number of class III civil servants on employee expenditure; (4) There is a positive and significant influence between the number of class IV civil servants on employee expenditure; (5) There is a positive and significant influence between class I salary rates on employee expenditure; (6) There is a positive and significant influence between class II salary rates on employee expenditure; (7) There is a positive and significant influence between class III salary rates on employee expenditure; (8) There is a positive and significant influence between class IV salary rates on employee expenditure; (9) There is a positive but not significant influence between employee composition and salary rates; (10) There is a positive and significant influence on the number of class I civil servants, the number of class II civil servants, the number of class III civil servants, the number of class IV civil servants, class I salary rates, class II salary rates, class III salary rates and class IV salary rates together on employee expenditure.

Instrument of the Legal Mechanism of Tax Revenues to the State Budget

The article presents the economic essence of the state budget of the country as an instrument of the legal mechanism of tax revenues, which allows the state to influence consumption, investment and export, as well as redistribute budget funds in favor of the neediest sectors of the economy. The authors define the instruments of public administration as an integral part of economic regulation of the socio-economic development of the Kyrgyz Republic, as well as the main areas of use of public financial resources, financing methods and the main sources of replenishment of the treasury. The source of the study was the works of scientists considering issues of the state budget. A set of research methods with an emphasis on theoretical and practical methods was used.

Peculiarities of the criminalization of smuggling of goods and its importance for filling the state budget

Smuggling of goods is a complex and multifaceted phenomenon that has a significant impact on the economic and social situation in the country. The illegal movement of goods across the border not only undermines economic stability, but also poses a threat to national security, contributing to the development of the shadow economy and corruption. In the conditions of globalization and the growing integration of international markets, the issue of combating smuggling becomes especially urgent, because this phenomenon is becoming more and more large-scale and difficult for state control. Criminalization of the smuggling of goods is a key mechanism for countering this negative phenomenon, which involves the establishment of stricter liability for violations of customs rules. It should be noted that the effectiveness of the criminalization of customs offenses depends on a number of factors, including the presence of effective legislation capable of adequately responding to new challenges, the effectiveness of law enforcement agencies, as well as the level of international cooperation in this area, etc. However, given the specifics of the Ukrainian economy and the country’s geopolitical location, the smuggling of goods remains a serious problem that requires a deeper analysis and an effective solution. One of the key aspects of the fight against the smuggling of goods, which became one of the main reasons for its criminalization, is its impact on filling the state budget. Illegal trade in goods deprives the state of significant financial revenues that could be directed to the development of social programs, infrastructure projects and ensuring economic growth. The loss of these resources weakens the country’s economic potential, undermines trust in state institutions, and contributes to growing social tensions. The article examines the impact of smuggling on the state’s economy, emphasizing the negative consequences for filling the state budget. Examples of significant economic losses incurred by the state due to smuggling are considered, as well as the role of customs authorities in combating this phenomenon is highlighted. A set of measures is proposed to reduce the level of smuggling, including changes to legislation, increasing the effectiveness of customs control and strengthening international cooperation.

International practice of state regulation in the field of gambling

State regulation in the field of gambling is an important factor for the harmonization of these relations and their adjustment. Currently, world practice does not have special legislation that would establish international requirements for the organization and conduct of gambling. However, the development of gambling business in other countries of the world has a long history and considerable experience of successful state regulation of these legal relations. Accordingly, the purpose of this study is to study similar practices of other states and their possible consideration for further improvement of state regulation in the field of gambling in Ukraine. The article presents certain aspects of state regulation of activities related to the organization and conduct of gambling in some countries of Europe (Switzerland, France, Malta) and North America (United States of America, Canada). It is emphasized that public management and administration in the field of gambling should be aimed at solving the main problems of this sphere of social relations: meeting the needs and interests of a certain group of people; prevention of gambling; protection of citizens from criminal encroachments that pose a danger to a large segment of the population; full and timely receipt of taxes provided for by law to the state budget and their allocation to socially important needs; prevention of types of gambling addiction not permitted by law; combating corruption offenses and legalization (laundering) of proceeds obtained through crime, etc. As evidenced by international practice, in order to solve these problems and eliminate existing problems and risks in this area, a more or less permanent trend is developing in the world (for those countries in which gambling is allowed and controlled): the adoption at the national level of a special regulatory law (legal act); creation of a system of relevant authorized state bodies of public administration with the distribution of organizational, permitting, supervisory and jurisdictional powers; maintenance of the necessary balance of public interests and the interests of business entities and individuals by introducing a system of permissive, agreeable and prohibitive methods of legal regulation and relevant organizational and legal measures.

The concept of state financial control and the legal status of the subjects of its provision

The article is devoted to the study of the concept of state financial control and the legal status of the subjects of its provision. It is noted that, in practice, the system of state financial control bodies is extremely extensive and includes a large number of bodies that do not interact properly. It is proposed to understand state financial control as the activity of state authorities and local self-government regulated by financial and legal norms, based on the principles of legality, independence, objectivity, efficiency and aimed at protecting the financial interests of the state, business entities and citizens. It is emphasized that the Law of Ukraine «On the basic principles of state financial control in Ukraine» does not operate with the concept of «subject of state financial control», but only generally indicates the rights of the state financial control body, and the duties and responsibilities of its officials. It is indicated that the President of Ukraine, being the head of state and possessing a special legal status, supervises financial activities. Control powers in the field of financial resources management can be exercised by the President of Ukraine by adopting decrees, the effect of which is aimed at regulating financial relations. It is noted that the Verkhovna Rada of Ukraine is assigned to the state body of general financial competence, but it determines the main guidelines for the development of the entire financial system of the country by adopting and approving laws. The specific results of the activities of bodies of special competence depend on its actions. It has been established that the Accounting Chamber occupies a separate place in the system of state financial control bodies, it is the highest body of state financial control of Ukraine, it is formed by the Verkhovna Rada of Ukraine, subordinate to and accountable to it. The Accounting Chamber, in accordance with Article 98 of the Constitution of Ukraine, on behalf of the Verkhovna Rada of Ukraine, controls the receipt of funds from the State Budget of Ukraine and their use.

Peculiarities of the legislative model of the criminal law prohibition of smuggling

The article is devoted to the study of the peculiarities of the legislative model of criminal prohibition of smuggling. It is stated that the emergence of new and modernization of existing methods of smuggling is due to the correlation of the State’s customs policy in connection with the full-scale invasion of the Russian Federation and the introduction of the legal regime of martial law. The purpose of this article is to provide a systematic analysis of the amendments and additions made to Section VII of the Special Part of the Criminal Code of Ukraine in terms of criminalization of smuggling, to determine their effectiveness and expediency, and to formulate scientifically sound recommendations for improving criminal law regulation of social relations related to smuggling. The author establishes that the main factors which influenced the process of recriminalization of commodity smuggling are: an increase in the number of manifestations of smuggling of goods and their unreliable declaration; a decrease in revenues to the State Budget of Ukraine; stimulation of unfair competition; entry of products of inadequate quality into the domestic market; an increase in the shadow economy in the public sector; criminalization of smuggling of goods in certain EU countries; ineffective application of administrative liability measures. The author analyzes the need to strengthen criminal liability for commodity smuggling at the level of the European Union as a whole. The author elucidates the approaches available in the criminal law doctrine to solving the problems associated with the introduction of criminal liability for commodity smuggling. It is substantiated that in case of any change in the system of current criminal legislation, it is necessary to justify this type of rulemaking, i.e. to assess the admissibility and appropriateness of a criminal law novelty. The author emphasizes that it is inexpedient to distinguish criminal law provisions on smuggling by the type of subject matter. The author concludes that the model of criminal legal prohibition of smuggling chosen by the legislator determines the differentiation of criminal liability, and at the same time is a manifestation of the shortcomings of legislative technique, since it gives rise to the emergence of legislative models of smuggling with different objects of criminal legal protection.

Tax convergence within economic integration frameworks: Post-COVID trajectories

During the times of crisis, the role of fiscal policy when ensuring macroeconomic stability and fostering economic growth within integration associations increases. Tax policy is a pivotal parameter in the formation of state budgets and significantly impacts population income, while the convergence of tax systems has gained prominence as a means of bringing integrating states closer together. Therefore, it is imperative to evaluate the convergence processes of tax systems within integration associations. In the study, we explore the convergence hypothesis in relation to the tax systems of a group of post-Soviet countries: Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Russia. Methodologically, the research relies on the convergence theory in economics, process and systems approaches. The method is based on the concept of sigma-convergence, and calculation of Frank indices. The dataset utilized for analysis spans a decade, from 2012 to 2022, and comes from the Eurasian Development Bank (EDB). The findings reveal that the sigma-convergence of tax policy within the group of countries belonging to the Eurasian Economic Union (EAEU) was present before the onset of the coronavirus pandemic. However, with the pandemic’s spread, an uncoordinated tax policy to support the national economies emerged, which has led to the tax systems’ divergence. The study underscores the necessity of establishing automatic crisis management mechanisms for fiscal interventions at the supranational level within the EAEU. Such mechanisms would enable a coordinated response to future humanitarian and financial shocks, enhancing the resilience of EAEU member states.

Підходи до акцизного оподаткування тютюновмісних виробів для електричного нагрівання у країнах ЄС: висновки для України

Introduction. The relevance of further modification of the excise tax on tobacco products in Ukraine, taking into account the European experience, is only growing. Problem Statement. Improvement of excise taxation of tobacco products. Purpose. The analysis of approaches to excise taxation of heat-not-burn tobacco products in the EU countries and, on this basis, the development of recommendations on the implementation of the relevant excise tax in Ukraine. Methods. In the course of the research, the following methods were used: abstract-logical, systematization, comparative analysis, expert evaluations. Results. To date, the European Commission has recommended taxing heat-not-burn tobacco products in accordance with the approaches used for the harmonized excise category “other smoking tobacco”, which provides for the establishment of relatively low excise rates. In all EU countries, Great Britain, Norway and Switzerland, the excise burden on heat-not-not tobacco products is lower compared to cigarettes. The discussion on the revision of Council Directive 2011/64/EU is ongoing. According to available information, changes to the legislation proposed to increase the minimum excise duty on cigarettes in the EU from 1.80 to 3.60 euros per pack of 20 cigarettes. In addition, the European Commission proposed to set a minimum excise duty on heat-not-burn tobacco products that is half as much as compared to cigarettes. The Verkhovna Rada of Ukraine adopted in the first reading the project of the Law of Ukraine “On Amendments to the Tax Code of Ukraine Regarding Revising Excise Tax Rates on Tobacco Products” No. 11090, which provides for updating the excise tax growth schedule and switching to euro rates. According to the proposed changes, in 2028, Ukraine will comply with the European standard regarding the minimum level of excise duty on cigarettes of 90 euros per 1,000 cigarettes. In addition, the level of differentiation of the excise burden on cigarettes and heat-not-not tobacco products will gradually increase to 20% (excise duty on heat-not-burn tobacco products will be 20% lower than on cigarettes). Conclusions. Domestic excise innovations correspond to modern European practice and will contribute to better filling of state and local budgets. After all, on the one hand, there will be no currency risks for the state. On the other hand, the transition to heat-not-burn tobacco products, which are sold only legally, does not lead to the loss of tax revenues (which are related to illegal trade; they are equal to the amount of unpaid excise tax, VAT and retail excise duty).

31ST AVIATION FACTORY OF TBILISI AND ITS OPERATION WORLD WAR II (1939-1945)

the second world war has a special place in the history of humanity and it is an object of more attention. The war fundamentally changed the political landscape of the second half of the twentieth century and led the life of the peoples of the planet to a completely different economic order. In the epicenter of the development of the will of public care, Georgia, also found himself, what an invaluable contribution he made to the destruction of fascism. In this paper, we will discuss Georgia's contribution to the defeat of fascist Germany, using a brief example of Tbilisi's 31st aviation factory. From the very first day of the start of the war between Germany and the Soviet Union, the creation of the war budget of the public economy was subordinated to the heads of the country. The priority of the main state committee is the grand evacuation of production forces from the districts. It was in this region that he became a Georgian during the war. First, the beginning was taking place in Tbilisi. In 1941, the bell factory was rebuilt on the basis of this enterprise. G. Was evacuated. 31st aviation factory named after dimitrov. Tbilisi's 31st aviation age angry mainly launched LAGG-3 type bombers, yak-3 fighter jets, all the second world were one by one the best jet fighters jet fighters jet fighters. The factory completed the task of the state budget during the second world war. Among them, the factory produced dozens of thousand-high machine gun barrels, etc. Based on the general above, the purposeful ownership of the ring of initial defensive and military action led to the repulsion of the fascist aggression of Germany, destruction, destruction.