Generolo Jono Žemaičio Lietuvos karo akademija

The theoretical and methodological principles of researching the tax security of a state were substantiated with the emphasis placed on the two basic economic theories: the social choice theory and the reflectivity theory. The differential features of national tax systems under globalization conditions and their impact on the economic security of the countries that differ in the political regime, the level of economic development, geography and location were identified. There was given the assessment of the cross-sector approach, based on which multifactor effective marginal tax rates in the European Union (EU) are calculated, and of the marginal approach to taxation in general. The analytical study of tax security of the countries of Organization of economic cooperation and development (OECD) was carried out based on the assessment of the specific weight of taxes in gross domestic product, as well as the structure of taxes in the context of taxation objects: income individuals, income corporates, social security contributions, property, value added taxes, other consumption taxes. A particular attention is attached to the problems of taxation of the motion of capital and goods between the EU countries within the framework of ensuring the mutual economic benefits of the collective interests. The assessment of external and internal threats to tax security of Ukraine was performed based on the identification of the shadow economy segment, reasons for its emergence and consequences for the national economy, as well as the dynamics of the absolute and relative indicators of the budget-debt security. The recommendations on strengthening the tax security of Ukraine under the European integration conditions were given.

Romania’s membership of NATO and the European Union has many advantages, but also risks for each of them. Romania continues to strengthen its position and role within NATO and the EU. Romania has shown that it is a loyal and credible partner in its relationship with all international organizations. Romania’s strategic documents with NATO and the EU are well structured and clear. These include mission, vision, strategic objectives and ways of cooperating with each other, as well as the financial, material, human and informational resources needed to implement them. The objective of our research was to identify the main threats, risks and vulnerabilities of Romania as a NATO member state. The analysis has led to the discovery of new ways of reducing risks and threats, as well as solving the major vulnerabilities of Romania. The research is based on the National Defense Strategy, the Romanian Armed Forces Endowment Plan for the period 2019-2028 and other strategic documents underpinning the development of the cooperation between Romania and NATO. Within the analysis process the main threats, risks and vulnerabilities of Romania in relation to NATO were identified. Based on the analysis carried out, several ways of action are proposed through which Romania can strengthen its defense and security capabilities. The results of the research are relevant both theoretically and practically because they show the major changes that Romania has made after entering NATO and the exceptional performances achieved both in the development of the defense and security capability and in fulfilling the commitments assumed by Romania with NATO and other organizations it belongs to.

In order to form an effective analytical support for the management of the economic and environment safety of organizations, the initial positions of environmental and economic analysis were substantiated. This allowed expanding the understanding of economic analysis in ensuring the effective interaction of the organization with the environment. As a result of the study of the methods of environmental and economic analysis of the priority objects of management of economic and environment safety, the absence of a system of indicators and a mechanism for their use has been established, which significantly reduces the quality level of the management information space. In order to solve this problem, the work developed the author’s methods of environmental and economic analysis:1) models of environmental and economic analysis of the production process in terms of waste management (proposed calculation procedure, interaction mechanism, information support, procedure for factor models construction of waste cost ratios, waste capacity ratios, waste replacement ratios, waste replacement efficiency ratios); 2) procedure for analyzing the cost of processing, recycling and disposal of waste. The use of these techniques allowed us to identify the reserves for increasing the level of environmental and economic security of organizations.

The national security strategies in terms of the energy independence of the EU member states were analyzed. It is proved that it is diversification of energy sources that will ensure the reduction of the energy intensity of the gross domestic product of the country. Only the development of energy-saving technologies based on the use of alternative energy sources will improve environmental safety as a component of energy. The evidences of an effective energy system of the country, which is able to protect national security from external and internal threats, were considered. It is clarified that it is advisable to determine the specifics of the implementation of energy saving processes taking into account the temporal determination of the number of potential consumers. This circumstance mediates the dependence of the population on the number of energy generating and energy distribution organizations that serve it. The model of the dynamics of the number of potential consumers who know about energy-saving products allows reflecting the success of the communication activities of organizations in modern energy markets.

The behavior of agents to ensure financial security on the basis of game theory was analyzed, the winning strategy taking into account risk and uncertainty was determined. Using Data Mining the useful functions of this technology were identified to ensure financial security: suspicious transactions determination, credit risks analysis, client account reliability analysis, financial indicators predicting and risks control. A comparison was made of the assessment of the effectiveness of various data mining algorithms on the nature of financial transactions and decision-making procedures in the financial security system. It was proved that the development of information technology has created a whole range of vulnerabilities in the financial system, in particular, has transformed the form of money in modern conditions - the emergence of a cryptocurrency. The influence of the formation and development of cryptocurrency on financial security at all levels of the economy: micro and macro was analyzed.

A set of criteria has been substantiated for evaluating the effectiveness of the implementation of the functions of the mechanism for ensuring the leadership effectiveness of the managerial staff of enterprises. The set gives a chance to make a comprehensive evaluation of the integral indicator of human resource management. This makes it possible to determine the effectiveness level of human resource management. The study carried out allowed to propose a functional and structural approach that includes the following functions: analysis and planning of personnel, recruitment and selection of personnel, attestation and evaluation of personnel, organization of labor relations, motivational support, creation of working conditions, information provision, development and training of personnel. Under uncertainty, its application makes it possible to evaluate the impact of the effectiveness of the human resource management on the level of productivity of the studied enterprises.

User identifiers for financial transactions are widely used for personal identification numbers (PINs). PIN numbers are deposited at ATMs, card payments at POS terminals and electronic banking services. Bank card (ATM) credit card fraud has dramatically increased over the last decade. When analyzing the most common attacks and the reasons for successful frauds, it is clear that the main problem is PIN authentication, which itself does not produce any security features (except for the use of stars). This means that security is based solely on user behaviour. Research has focused on areas where personal protection and security is most failing, and that’s where the user is carrying a PIN along with a credit card, whether he or she changed the PIN on the payment card, and whether the PIN does not specify the date or year of his birth.

The methodical approach to the integrated evaluation of the energy independence of the country and its regions has been improved based on the multidimensional mean, which includes the selection of statistical indicators, the choice of the base of their normalization, the use of the analytic hierarchy process for evaluation of weighting coefficients and the method of aggregation of indicators in the integrated evaluation of energy independence. Using the coverage ratio of consumption with the production of fuel and energy resources, the state of energy dependence has been analyzed for some world countries, which have successes in conducting the energy policy and experience of which should be implemented in the national strategy for the development of the energy complex. The calculation of integral indicators of energy independence for each region will make it possible to determine the “strong” and “weak” regions in the energy sector, identify the reasons of lagging of the most “energy-dependent” areas, and develop appropriate recommendations for improving energy independence for each region.

The essence of economic and social security as a national and supranational category has been substantiated. The influence of political, economic and social factors on the condition of national and European security has been investigated. Priorities of the economic component of security have been defined: energy security, foreign trade and innovation-investment security, social security. The dialectical interrelationships of economic and social security have been established. The trends in economic and social security have been defined.

In terms of sustainable development, various forms of partnership are an important prerequisite for the development of companies, especially small and medium-sized enterprises (SMEs). Clusters are considered to be an effective form of support and innovation development for SMEs. Thus, enterprises working as a part of clusters are more efficient, flexible and resistant to external influences than large and hierarchical organizations. Clusters often arise spontaneously through the activities of local stakeholders who want to benefit from the synergy of the factors in the region, such as the existence of suppliers and customers, skilled labour force, specific resources and infrastructure. There are more than 20 clusters operating in the Slovak Republic. The majority of cluster members are SMEs. SMEs have many specificities and their engagement with clusters is influenced by various factors. For instance, many SMEs are often not sufficiently innovative or find it difficult to implement the results of their research and development into practical and successful innovation in the market. Bearing in mind the conditions of sustainable development, the authors examined the reasons why SMEs got engaged with clusters and enhanced their further development in terms of competitiveness. Moreover, the authors placed emphasis on their ability to innovate their products, technologies and/or services. Attention was also paid to the increased number of joint projects in the field of business, new market placement options and access to new information, as well as the acquisition of new partners, and employment growth in the regions in which these enterprises operate. The purpose of the paper was to identify the most relevant reasons why SMEs got engaged with clusters in terms of sustainable development. In order to achieve this purpose, an empirical study was carried out. The results were evaluated by quantitative tools of statistics (percentage, average values, standard deviation, chi-square test and Cramér’s V). The results showed that the most important reasons that made SMEs’ engage with clusters were entry to new markets and getting new partners.