"Scientific research" Almanac

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  FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

  This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, ... This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.

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  MONITORING AND ANALYSIS OF DEBT AND THE DEBT CRISIS (methodological aspects)

  The object of the current study is the public debt, and the subject – the tools for measurement (monitoring), evaluation and analysis of debt under the conditions of a growing global debt crisis. The analysis focuses on two working hypotheses: First. Determining the situation in the external sector of an economy is a function of the cumulative ... The object of the current study is the public debt, and the subject – the tools for measurement (monitoring), evaluation and analysis of debt under the conditions of a growing global debt crisis. The analysis focuses on two working hypotheses: First. Determining the situation in the external sector of an economy is a function of the cumulative expression of the individual analytical balances reported as foreign exchange balances, on the one hand, and the status and trends in its external debt. Second. The debt crisis in the 21st century from a phenomenon typical of developing countries is becoming a global problem, whose solution requires the application of a variety of measures and decisions of national and international nature. The aim of the study is to develop ideas for methodologically sound assessment on an international basis of the current state of public debts as a basis for conducting national and internationally agreed policies for its management.

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  APPROACHES AND MODELS FOR MEASURING AND MANAGING COMMERCIAL BANKS LIQUIDITY

  The problems related to liquidity management and maintaining optimal levels of liquid assets of banks have become very topical and have stirred the interest of both the regulatory bodies and researchers in the field of banking and the general public. The pertinence of these problems arises from the importance of banks for the economic development ... The problems related to liquidity management and maintaining optimal levels of liquid assets of banks have become very topical and have stirred the interest of both the regulatory bodies and researchers in the field of banking and the general public. The pertinence of these problems arises from the importance of banks for the economic development of the national economies on the one hand, and from the possibility for transformation of banking problems into sectoral, national and international financial crises, on the other. The integration and the high level of interdependence of the economies worldwide are the key factors for accumulation of covert negative effects, which may trigger crises under certain conditions.