Business Ethics and Leadership (BEL)
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Item Fiscal transparency: cross-country comparisons(Sumy State University, 2017) Fomina, J.; Винниченко, Наталія Володимирівна; Винниченко, Наталья Владимировна; Vynnychenko, Nataliia VolodymyrivnaThe evaluation of fiscal transparency impact on budget indicators performance is examined in the article according to the grouping of countries by the following features: budget transparency, income per capita, level of economic development and economic freedom. The main aim of the study is to determine the relationship between fiscal transparency indexes and indicators of countries’ development. As the result of evaluation it was determined that the main indicators of budget execution under the influence of its transparency vary in different groups of countries. In particular, the studies have shown that the value of Open Budget Index causes the reduction of public debt and the increase in the share of public expenditure, but in countries with high and medium level of development the opposite effect of budget transparency on public debt is characteristic, and the positive impact of budget transparency on the share of public expenditure is characteristic only for countries with high economic freedom.Item Evaluation of business ethics for the formation of public finance(Sumy State University, 2017) Винниченко, Наталія Володимирівна; Винниченко, Наталья Владимировна; Vynnychenko, Nataliia Volodymyrivna; Majewska, U.The analysis of modern approaches to defining the essence of basic categories which form an idea of the impact of business ethics on public finances is carried out in the article. The main components of the system of public finance are determined; it is presented as a combination of three elements: public finance, local finance and finance of public organizations of charities and other public entities, funds of which are of public nature and are directed at solving social problems. The aim of the article is the study of existing approaches to determination of basic categories of relationship “business ethics – public finance”, the analysis of the current condition and trends of business ethics impact and the development of the evaluation model of such an impact on public finance. It is determined that the main areas of business ethics impact on public finance is the influence through the tax deduction system and the system of charitable and sponsor contributions. The author’s evaluation model of business ethics impact on public finance is suggested and the basic set of factors that both directly and indirectly carry out such an influence is defined. It was determined that the business ethics impact on public finance should be investigated both from the standpoint of influence and from the perspective of the results received. The analysis of the current state of business ethics impact on public finance shows that the role of ethics as one of the influencing factors is not sufficiently taken into account and requires further research and practical developments.