Andrii Boiar - Academia.edu (original) (raw)
Papers by Andrii Boiar
Аctual Problems of International Relations, 2010
Ukraïnsʹkij žurnal prikladnoï ekonomìki, Nov 26, 2021
12
As international economic integration advances the issue of budgeting in inter(supra)national uni... more As international economic integration advances the issue of budgeting in inter(supra)national unions becomes more and more important. To ensure stable, effective and efficient functioning of the union its budgetary system should be designed based on a number of rules. In the article we analyze budgetary structures of current international unions and combine the revealed rules into six basic principles. We describe and substantiate these principles. In addition, some theoretical tools that could be applied in scientific validation of a supranational budgetary model are proposed.
Ukraïnsʹkij žurnal prikladnoï ekonomìki, Nov 26, 2021
Market Infrastructure
We adhere to the opinion that the implementation of the principles of sustainable development in ... more We adhere to the opinion that the implementation of the principles of sustainable development in corporate strategies and ensuring their practical implementation takes place in the context of corporate social responsibility, and business is one of the main drivers of the sustainable development of the economy. An important aspect in the development of corporate social responsibility is the Sustainability Disclosure. The international community makes great efforts to establish and develop corporate social responsibility. In particular, the Global Reporting Initiative and the United Nations play an important role in this area, in particular, it regards to the development and implementation of relevant international standards, guidelines and principles that must be respected by businesses, governments and society around the world. We believe that a key role in the development of corporate social responsibility in Ukraine is played by the process of implementing the course of continuing...
Mìžnarodnì vìdnosini, suspìlʹnì komunìkacìï ta regìonalʹnì studìï, Oct 27, 2021
Міжнародні відносини, суспільні комунікації та регіональні студії
У статті проведено аналіз стану найбільших економік світу та економіки України в умовах пандемії ... more У статті проведено аналіз стану найбільших економік світу та економіки України в умовах пандемії COVID-19. Встановлено головні напрями впливу пандемії коронавірусу на сучасні економічні процеси. Виявлено, що кризові явища останніх років у світовій економіці знаходять своє відображення у: зниженні більшості індексів фондових бірж світу; зменшенні вартості нафти та продукції металургії; скорочення обсягів промислового виробництва; значному зменшенні доходів компаній у сферах авіаперевезень, морського транспорту, торгівлі та розваг, туризму; скороченні доходів домогосподарств; збільшенні прибутків компаній у сферах онлайн послуг (ігор, освіти тощо); підвищенні попиту інвесторів на активи з низьким ризиком. Експертами передбачається суттєве скорочення темпів глобального економічного зростання до кінця 2025 року, а глобальні економічні втрати ймовірно досягнуть 5 трлн доларів. Криза, що викликана пандемією COVID-19, може сильно підірвати і економічний стан нашої держави. Зайнятість і те...
Financial and credit activity problems of theory and practice
The aim of the article is to conduct a comparative analysis of the Volyn region (Ukraine) and Lub... more The aim of the article is to conduct a comparative analysis of the Volyn region (Ukraine) and Lublin Voivodeship (Republic of Poland) environmental protection financing. As well as to determine the level of partnership participation in the financing of the environmental measures within the cross-border region. The system of financial support for environmental protection in the cross-border region is explored in the article. The content of the transboundary natural resources management mechanism is considered. The main sources of funding for environmental measures in the Volyn region and Lublin Voivodeship are identified. A comparative analysis of the dynamics and structure of current costs spent and capital investments for the environmental protection of the Volyn region and Lublin Voivodeship is carried out. It is determined that the structure of environmental protection expenditures within the cross-border region is dominated by costs spent on the protection of water resources, ai...
Foreign trade: economics, finance, law
Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, ... more Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, environmental and other security threats, European integration ambitions of Ukraine and other Eastern European countries, there is a markedly growing cognitive interest in various aspects of the EU’s functioning, including its financial and budgetary provisions. Analysis of recent research and publications. There are many attempts by European scientists to interpret and justify the structure of the revenues and expenditures of the EU budget. Materials and methods. The study is based on a systematic approach and is carried out using methods of empirical, historical-comparative, structural analysis, financial and statistical, graphic and some other general scientific methods. Results. In addition to structural composition of two parts inherent in any budget – revenue and expenditure – the EU budget system is cha-racterized by the presence of a number of additional elements and mechanisms d...
The article aims to identify the analysis of the fiscal efficiency of income tax. The growth of p... more The article aims to identify the analysis of the fiscal efficiency of income tax. The growth of public expenditures and the need to fill the budget leads to the need to ensure effective management of tax revenues. At the same time, the overall efficiency of the operation of the tax mechanism for corporate income tax involves the formation of an effective fiscal system. Since the management of tax revenues should provide a balance between the needs of the state in taxes and the need of enterprises to increase profits, it is necessary to develop effective approaches to the fiscal efficiency of income tax. It is determined that the peculiarities of the analysis of fiscal efficiency of this tax are specific efficiency criteria, which reflect different approaches to the principles of formation of public funds.
Prague Economic Papers, 2018
The article discusses which policies and to what extent should be financed from the EU budget and... more The article discusses which policies and to what extent should be financed from the EU budget and/or from the national budgets of the EU member states to satisfy the rationale and efficiency point of view. To answer these questions we discuss the existing approaches and apply the most relevant ones (in particular the theory of fiscal federalism and public sector economics) to examine the current structure of the EU budget expenditures. We conclude that there are few EU policies that would be more efficient if they were more fiscally centralized and there is a policy that should be brought down to national (regional) level.
Journal of Economic Integration, 2014
This paper investigates possible options for generating revenue in international unions. The empi... more This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions. Also, direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration.
Cogent Business & Management, 2018
In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(... more In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance. Supranational finance has significant distinctive attributes in comparison to financial provisions at the national or the subnational levels. After examining the overall concept of supranational finance, this article provides a review of the literature on methods and approaches that can be utilized during the process of research focused on financing within international unions. Subsequent to that, we offer some thoughts with regard to areas in which this field could be developed further in the future.
Аctual Problems of International Relations, 2010
Ukraïnsʹkij žurnal prikladnoï ekonomìki, Nov 26, 2021
12
As international economic integration advances the issue of budgeting in inter(supra)national uni... more As international economic integration advances the issue of budgeting in inter(supra)national unions becomes more and more important. To ensure stable, effective and efficient functioning of the union its budgetary system should be designed based on a number of rules. In the article we analyze budgetary structures of current international unions and combine the revealed rules into six basic principles. We describe and substantiate these principles. In addition, some theoretical tools that could be applied in scientific validation of a supranational budgetary model are proposed.
Ukraïnsʹkij žurnal prikladnoï ekonomìki, Nov 26, 2021
Market Infrastructure
We adhere to the opinion that the implementation of the principles of sustainable development in ... more We adhere to the opinion that the implementation of the principles of sustainable development in corporate strategies and ensuring their practical implementation takes place in the context of corporate social responsibility, and business is one of the main drivers of the sustainable development of the economy. An important aspect in the development of corporate social responsibility is the Sustainability Disclosure. The international community makes great efforts to establish and develop corporate social responsibility. In particular, the Global Reporting Initiative and the United Nations play an important role in this area, in particular, it regards to the development and implementation of relevant international standards, guidelines and principles that must be respected by businesses, governments and society around the world. We believe that a key role in the development of corporate social responsibility in Ukraine is played by the process of implementing the course of continuing...
Mìžnarodnì vìdnosini, suspìlʹnì komunìkacìï ta regìonalʹnì studìï, Oct 27, 2021
Міжнародні відносини, суспільні комунікації та регіональні студії
У статті проведено аналіз стану найбільших економік світу та економіки України в умовах пандемії ... more У статті проведено аналіз стану найбільших економік світу та економіки України в умовах пандемії COVID-19. Встановлено головні напрями впливу пандемії коронавірусу на сучасні економічні процеси. Виявлено, що кризові явища останніх років у світовій економіці знаходять своє відображення у: зниженні більшості індексів фондових бірж світу; зменшенні вартості нафти та продукції металургії; скорочення обсягів промислового виробництва; значному зменшенні доходів компаній у сферах авіаперевезень, морського транспорту, торгівлі та розваг, туризму; скороченні доходів домогосподарств; збільшенні прибутків компаній у сферах онлайн послуг (ігор, освіти тощо); підвищенні попиту інвесторів на активи з низьким ризиком. Експертами передбачається суттєве скорочення темпів глобального економічного зростання до кінця 2025 року, а глобальні економічні втрати ймовірно досягнуть 5 трлн доларів. Криза, що викликана пандемією COVID-19, може сильно підірвати і економічний стан нашої держави. Зайнятість і те...
Financial and credit activity problems of theory and practice
The aim of the article is to conduct a comparative analysis of the Volyn region (Ukraine) and Lub... more The aim of the article is to conduct a comparative analysis of the Volyn region (Ukraine) and Lublin Voivodeship (Republic of Poland) environmental protection financing. As well as to determine the level of partnership participation in the financing of the environmental measures within the cross-border region. The system of financial support for environmental protection in the cross-border region is explored in the article. The content of the transboundary natural resources management mechanism is considered. The main sources of funding for environmental measures in the Volyn region and Lublin Voivodeship are identified. A comparative analysis of the dynamics and structure of current costs spent and capital investments for the environmental protection of the Volyn region and Lublin Voivodeship is carried out. It is determined that the structure of environmental protection expenditures within the cross-border region is dominated by costs spent on the protection of water resources, ai...
Foreign trade: economics, finance, law
Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, ... more Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, environmental and other security threats, European integration ambitions of Ukraine and other Eastern European countries, there is a markedly growing cognitive interest in various aspects of the EU’s functioning, including its financial and budgetary provisions. Analysis of recent research and publications. There are many attempts by European scientists to interpret and justify the structure of the revenues and expenditures of the EU budget. Materials and methods. The study is based on a systematic approach and is carried out using methods of empirical, historical-comparative, structural analysis, financial and statistical, graphic and some other general scientific methods. Results. In addition to structural composition of two parts inherent in any budget – revenue and expenditure – the EU budget system is cha-racterized by the presence of a number of additional elements and mechanisms d...
The article aims to identify the analysis of the fiscal efficiency of income tax. The growth of p... more The article aims to identify the analysis of the fiscal efficiency of income tax. The growth of public expenditures and the need to fill the budget leads to the need to ensure effective management of tax revenues. At the same time, the overall efficiency of the operation of the tax mechanism for corporate income tax involves the formation of an effective fiscal system. Since the management of tax revenues should provide a balance between the needs of the state in taxes and the need of enterprises to increase profits, it is necessary to develop effective approaches to the fiscal efficiency of income tax. It is determined that the peculiarities of the analysis of fiscal efficiency of this tax are specific efficiency criteria, which reflect different approaches to the principles of formation of public funds.
Prague Economic Papers, 2018
The article discusses which policies and to what extent should be financed from the EU budget and... more The article discusses which policies and to what extent should be financed from the EU budget and/or from the national budgets of the EU member states to satisfy the rationale and efficiency point of view. To answer these questions we discuss the existing approaches and apply the most relevant ones (in particular the theory of fiscal federalism and public sector economics) to examine the current structure of the EU budget expenditures. We conclude that there are few EU policies that would be more efficient if they were more fiscally centralized and there is a policy that should be brought down to national (regional) level.
Journal of Economic Integration, 2014
This paper investigates possible options for generating revenue in international unions. The empi... more This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions. Also, direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration.
Cogent Business & Management, 2018
In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(... more In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance. Supranational finance has significant distinctive attributes in comparison to financial provisions at the national or the subnational levels. After examining the overall concept of supranational finance, this article provides a review of the literature on methods and approaches that can be utilized during the process of research focused on financing within international unions. Subsequent to that, we offer some thoughts with regard to areas in which this field could be developed further in the future.