STATE FISCAL SUPPORT FOR SECURITY ENVIRONMENT OF ACTIVITIES OF SPATIALLY LOCALIZED SYSTEMS IN NATURAL-AND-RESOURCE AND AGRARIAN SECTORS OF NATIONAL ECONOMY

Authors

  • Sergiy Petrukha Kyiv National University of Construction and Architecture https://orcid.org/0000-0002-8859-0724
  • Oleksandr Kushneruk The Academy of Financial Management
  • Oleksandr Volynets Kyiv National University of Construction and Architecture

DOI:

https://doi.org/10.36690/2674-5208-2020-4-26

Keywords:

state regulation, fiscal stimulation and administration, security environment, corporations, spatially localized systems, natural-and-resource and agrarian sector, resource rent, state assistance (support), corona crisis, COVID-19

Abstract

The article systematizes key typologies of collecting resource-oriented taxes in developed countries within the framework of establishing and evolving a national model of fiscal support for the security environment of activities of spatially localized systems in natural-end-resource and agrarian sectors of the national economy subject to globalization processes, their penetration into the Ukraines economy and a degree of the COVID-19 coronavirus infection world pandemic spread in its territory. Key directions and methods of developed countriesaccumulation of revenues (rent) extraction and exploitation of natural-and-land resources by spatially localized systems are systematized and typologized. An impact of invariance of forms and types of resource taxes on a behavioral model of activities of spatially localized systems in natural-and-resource and agrarian sectors of the economy in the framework of features of the national architecturing of the system of state support (assistance) is studied, in particular, for entities of natural-and-resource and agrarian sectors of the national economy (formal and informal institutional rules, normative, budgetary, fiscal and other institutional restrictions). Recommendations are grounded, for the selection of the efficient system of special taxation of spatially localized systems in the natural-and-resource sector subject to the general author’s 3-D model of recommendations for countering and overcoming the consequences of the corona crisis in the national economy, in general, and its natural-and-resource and agrarian sectors. Features are established for national informal rules of the functioning and development of spatially localized systems in the natural-and-resource sector expressed through mechanisms of illegal amber mining as well as the analysis is made for the prospective regulatory environment of activities of spatially localized systems in natural-and-resource and agrarian sectors of the national economy resulted from the actualization of the regulatory-and-legal basis of the subsoil use.

Author Biographies

Sergiy Petrukha, Kyiv National University of Construction and Architecture

Ph.D. (Economics), doctoral student of the Department of Management in Construction Kyiv National University of Construction and Architecture, Kyiv, Ukraine

Oleksandr Kushneruk, The Academy of Financial Management

Graduate student of the Financial Research Institute State educational and scientific establishment “The Academy of Financial Management”, Kyiv, Ukraine

Oleksandr Volynets, Kyiv National University of Construction and Architecture

Department of Management in Construction, Kyiv National University of Construction and Architecture, Kyiv, Ukraine

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Additional Files

Published

2020-12-07

How to Cite

Petrukha, S., Kushneruk, O., & Volynets, O. (2020). STATE FISCAL SUPPORT FOR SECURITY ENVIRONMENT OF ACTIVITIES OF SPATIALLY LOCALIZED SYSTEMS IN NATURAL-AND-RESOURCE AND AGRARIAN SECTORS OF NATIONAL ECONOMY. Economics, Finance and Management Review, (4), 26–42. https://doi.org/10.36690/2674-5208-2020-4-26

Issue

Section

Chapter 2. Development of Finance, Accounting and Auditing