Journal of Security and Sustainability Issues

The study includes an analysis of the functioning of micro, small and medium-sized enterprises during the COVID-19 pandemic from the perspective of financial security management of these entities. The article covers the identification of threats in the area of finances of the discussed enterprises that arose during the pandemic, as well as the assessment and approach to financial risk management in these entities. As a result, the key categories of threats to the financial security of enterprises, arising during the COVID-19 pandemic, were presented, as well as the assessment of the effectiveness of state services responsible for ensuring financial security. The study focuses on multidimensional data analysis in terms of their grouping and unraveling in terms of comparing the considered variables in terms of dynamics. Initial studies were performed by comparing several variables, and the data were analyzed not only during the COVID-19 pandemic, but also in the pre-pandemic period in terms of observing their fluctuations in dynamic terms, and the relationships between them were also examined.

Scouting is a system that developed at the beginning of the last century and is now entering the era of information society. A sense of brotherhood increases the feeling of security. Scouting is a proposal for an upbringing based on active and compassionate values related to relationships with others, for others and for self-improvement and the common pursuit of the ideal. Scout activity, his willingness to serve, experience and interact with other brothers scouts around their world promotes the opening of values in their different dimensions.

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.

Security of societies has become one of urgent issues in contemporary world. Too frequently we started encountering one or another form of malicious behavior, criminal activities or terrorism. New and complex threats highlight the need for further synergies and closer cooperation at all levels. Awareness, preparedness and resilience of societies emerge as key preconditions of further secure and sustainable economic development and general well-being. A special attention in those conditions has to be paid to development of theoretically grounded approach to protection of critical infrastructure (CIP), damage or disruption of which can be immensely harmful to unprepared and therefore vulnerable institutions and society. The aim of this paper is to lay theoretical foundations for theoretically grounded approach towards research in CIP area, in order to formulate, ultimately, an approach towards action, which, employing leadership societal stakeholders would allow to enhance awareness of society actors about the threats, i.e, to develop ability to recognize, prevent, and, in case of disaster, to resist to consequences of critical infrastructure infringement. Hence, enhanced resilience of society to critical infrastructure infringement is and ultimate goal of fostering of leadership for critical infrastructure protection.

Public administration is a set of state institutions that mainly exercises the functions of the executive body (rather than legislative or judicial) in accordance with the law. Public administration includes the Cabinet of Ministers, institutions subordinate to the Cabinet of Ministers as well as other independent institutions. The aim of the research is to analyse the historical development of the Cabinet of Ministers and ministries, to emphasize the main stages of development of public administration, while highlighting the problems that existed both during the period of Latvia’s first independence as well as after the restoration of the state and seeking the best possible solutions for the further development of public administration. The study will use descriptive, dogmatic, historical, comparative and analytical research methods.