Generolo Jono Žemaičio Lietuvos karo akademija

This study is the result of many years of permanent observation of the broadly understood area of security and the area of penitentiary science that is strictly connected with it. Due to the complexity of the undertaken considerations, the author of the study decided to emphasise a certain space, which is of an extremely significant value for utilitarian reasons. However, the issue in question has never been fully described in literature. The conducted research and the data obtained as a result indicate unequivocally that there is a need to examine the management of security systems in penitentiary institutions in Poland by a thorough analysis of its individual components.

The special role of grain in the composition of commercial products of the agro-industrial complex is determined by its strategic importance as a main food product and a very important, and for certain branches of animal husbandry, a crucial component of feed. On the other hand, Kazakhstan has become a major grain producer due to its natural and other features. In the conditions of economic transformation, the preservation of grain production and ensuring the rational use of its development potential is largely determined by the state of market functioning. In the formation and development of the grain market, inter-industry economic relations are of paramount importance. The new situation of Kazakhstan’s participation in the world grain market, which requires scientific generalization, is connected with the formation of sovereign States and the transformation of trade between them from interregional to interstate.

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.