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7. Simon Hollis. The necessity of protection: Transgovernmental networks and EU security governance. Cooperation and Conflict, Volume 45, issue 3 (September 2010), p. 312-330. SAGE Publications. (http://journals. ohiolink.edu/ejc/article.cgiissn=00108367&issue=v45i0003&article=312_tnoptnaesg)
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9. Bigo D. (2008), ‘International Political Sociology’ in Security Studies: An Introduction, P. Williams (ed), Routledge: Abingdon. (http://ue.eu.int/ueDocs/cms_Data/docs/pressdata/en/reports/76255.pdf).
10. Bericht uber die Umsetzung der Europaischen Sicherheitsstrategie -Sicherheit schaffen in einer Welt im Wandel -Zusammenfassung. Brussel, den 11. Dezember 2008, S407/08. (http://www.consilium.europa.eu/ueDocs/cms_ Data/docs/pressdata/DE/reports/104634.pdf.)
11. Draft Internal Security Strategy for the European Union: “Towards a European Security Model”. Council of the European Union. Brussels, 23February2010. (http:/ / register.consilium.europa.eu/pdf/en/10/st05/st05842-re02. en10.pdf).
12. Jo Coelmont. A European Global Security Strategy: Offering Seven-League Boots to Become a Global Actor. Security Policy Brief. No.45. Royal Institute for International Relations, Brussels. March 2013. (http://www. egmontinstitute.be/papers/13/sec-gov/SPB45.pdf)
13. Global Governance 2025: At a Critical Juncture. The European Union Institute for Security Studies. Paris 2010.
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14. Общая теория национальной безопасности: учебник/Под общ. ред. А. А. Прохожева. М.: Изд-во РАГС, 2005.
15. Kraszev I., Leonard M., Bechev D., Kobzove J., Wilson A. The Spectre of a Multipolar Europe. The Illusion of Order and the Rise of Multipolar Europe. European Council on Foreign Relations, 2010.http://www.ecfT. eu/page/-/Multipolar%20Europe%20English.pdf, C. 2-3.
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Biibosunova Sultanat Keneshbekovna, Institute of Social Development and Business, the Kyrgyz Republic, Bishkek c. PhD, Associate Professor
E-mail: bibosunovas@gmail.com
Obstacles for the development of women enterpreunership in Kyrgyzstan: challenges and the measures for their solution
Abstract: There is observed the condition of women status on the labour market and entrepreneurship in Kyrgyzstan. There are given recommendations for the improvement of women entrepreneurship, addressed to the key figures and state body in Kyrgyzstan.
Key words: employment, unemployment, women entrepreneurship
The process of construction of the social-economic system in Kyrgyzstan, based on principles of modern market economy, is accompanied by deep crisis, acquiring systemic nature. There are big changes in social structure of the society, there is a sharp social stratification and the most part of the population has occurred in poverty. Occurred during the independence years, public, institutional and social-economic changes have had negative impact on the health and quality of
human capital in Kyrgyzstan, including women.
On this general background of adverse economic decline and impoverishment of the majority of the population, there are most affected women’s problems of our society, and there is increasing gender socioeconomic inequality.
Overall, the main challenges for investment and growth may be listed in order of importance as follows: — low quality of tax administration;
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— lack of clarity and predictability of the governments economic policy;
— high levels of corruption;
— difficulties in accessing investment project financing;
— macroeconomic instability;
— unsatisfactory customs and foreign trade regulation;
— impact of crime on business;
— low contract enforcement and poor qualifications among civil servants;
— weak judicial and economic disputes’ resolution systems.
One of the most important socio-economic tasks of the Kyrgyz society is the harmonisation of gender relations. The main issues in need of attention are the status ofwomen in the labour market, and unequal access to the capital. Promoting economic activity among women, improving the status ofwomen in the workforce, reducing women’s unemployment and poverty levels are ways to overcome gender inequality in Kyrgyzstan. One of the main avenues for tackling these issues and narrowing the gender gap is development of women’s entrepreneurship.
The current social and economic status of women cannot be characterised as favourable. Firstly, the employment status of women in Kyrgyzstan continues to worsen. Since 1994, the quantitative parameters of women’s economic activity and employment are characterised by explicitly negative dynamics. Gender discrimination and asymmetry is a marked feature of the economy, as significant numbers of employed women are concentrated in two low-paid sectors, namely in education and health care.
Due to the uneven employment of men and women, there is a significant wage gap. In 2012, the average salary of women constituted 74.3% of men’s. This problem of gender inequality in pay has been aggravated by persistent arrears of wages in the public sector — where by virtue of their concentration in education and health, women work in higher numbers.
Secondly, there is steady growth of unemployment in the country, affecting women much more than men. At the time of writing, there are 52% more unemployed women than unemployed men. However, the numbers of women in receipt of unemployment allowance in 2012 constituted only 7.2% of the total, suggesting that women are not availing of unemployment benefit.
Thirdly, emigration, estimated to be up to 670850 thousand people out of 2.5 million economically
active people in 2012 (the vast majority ofwho are men) means that the responsibility for households is transferred to women and they are forced to enter informal labour markets in search of jobs and income.
For these reasons, there is both a necessity and an opportunity for women to start their own businesses.
Social reasons also play a part: the south is more religiously oriented. The lack of cultural, educational, and medical institutions; a lack of transportation and engineering services; and a labour surplus due to high birth rate negatively influenced the social status of southern women. In the north, women never wear burqa or hijabs. They have equal rights with men to take part in social production, and patriarchal and feudal patterns have been abolished. During the Soviet period the burqa was prohibited and gender equality was introduced throughout the country. However, during years following independence and up today, the south of the country is going through a reactionary period. Pro-Islamic religious influence is growing, and many southern women have again put on burqa and hijabs. In this context very obvious and blatant gender discrimination in economic and social spheres of the south has appeared. Understanding these regional differences is important because it helps to understand barriers and constraints to women’s entrepreneurship development in the southern regions and rural areas. They are related to stronger religious, historical and national customs and traditions, which tend to assign a secondary role to a woman.
Unsolved problems, directly or indirectly related to women’s entrepreneurship development, remain acute. These include:
— persistent social and cultural norms and gender (patriarchal) stereotypes towards women’s role in the society, which strengthen the traditionally dependant position of women;
— differences in access to and control over physical and human resources;
— differences in education that lead to gender segregation in many sectors of the economy;
— existence of vertical segregation along gender lines;
— low level of awareness about gender equality issues in society;
— differences in self development opportunities;
— increase in the gender gap in income, pension benefits and social protection in general;
— a decrease in the number of women in the share of economically active population;
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— low levels of gender awareness in state administration and local authorities.
In order to address these constraints, a number of measures are required: there needs to be a strong political will; improved public administration with responsibility for the effective implementation of gender policy; and civil society and business need to enter into dialogue. Problems may also be addressed by improving the institutional environment and machinery of gender equality and gender mainstreaming by maintaining gender balance in socio-economic sphere, and by comprehensive awareness-raising on gender equality issues in society.
Kyrgyzstan’s accession to the Beijing Platform for Action (BPA), adopted in 1995 has become the starting point for the development of policy on gender equality.
The following programs aimed at ensuring gender equality were developed in Kyrgyzstan: the National Programme “Ayalzat” (l996-2000), the National Action Plan for the Achievement of Gender Equality in KR for 2002-2006, the Country Development Strategy for 2009-2011 (CDS) and the National Action Plan for the Achievement of Gender Equality in KR for 2007-2010.
These programme documents define the state’s gender policy, its goals and objectives, and its main directions and priorities. They also ensure a coordination of state authorities’ efforts to promote gender equality with those of all structures of civil society.
Among the positive developments is the fact that there are now mechanisms to ensure that gender experts are consulted in the drafting of state programmes, and regulations and legislation. A methodological framework has been created for this purpose. In addition, the Constitution, a number of codes, laws and draft laws have passed through this framework of gender experts.
There have been notable results in the area of employment as a result of the aforementioned programmes. In 2003 the government adopted the Programme ofActivities on Legalisation of the informal (Shadow) Economy. The decision of the Government “On Further Development of the Sewing Industry” was adopted in 2006 within the framework of measures on integrating the informal sector into the economy and supporting and protecting the women and men who work there. This document is aimed at developing the sewing industry, a sector which employs many women.
Measures have been undertaken at state level to simplify the access of vulnerable men and women to saving societies and credit resources. A legal basis for microfinance institutes is being developed and both
the number and size of loans being extended to women entrepreneurs is growing.
In order to meet the needs and demands of the entrepreneurs in the Republic, including women entrepreneurs the government ought:
— To improve tax legislation by enhancing the efficiency and transparency of the tax system by means of information and communication technologies and strengthening the “single window” mechanism;
— To reduce state interference and regulation of small and medium entrepreneurship, and launch dialogue between the state and business community on the basis of active partnership;
— To simplify relations between state bodies and entrepreneurs and to base them on strict compliance with existing legal norms;
— To increase the overall efficiency of the state administration system by ceasing the duplicating functions of state administration and reducing of the number of these bodies;
— To adopt targeted state programmes for women’s entrepreneurship that includes preferential access to credit and taxation.
General recommendations on the development ofinstitutional basis forwomen entrepreneurship include:
— The development of information supports of women’s entrepreneurship, ensuring access to information necessary for doing business. It is advisable to set up information centres, the main functions of which would include the provision (free of charge) of information on the basics of entrepreneurship and the specific features of doing business in Kyrgyzstan.
— The establishment ofwomen business incubators: their establishment and development creates additional possibilities for financing and for attracting investments into women’s small and medium enterprise development;
— The establishment and development ofinnovation centres and technology parks: support and promotion for these structures will help to ensure the gradual transfer toward highly-technological and science-driven enterprises and away from traditional subsistence farming. Moreover, it will facilitate development and the creation of the more intellectual and innovative components of women’s entrepreneurship;
— The introduction of information and communication technologies into women’s small and medium entrepreneurship will allow not only the expansion of entrepreneurship activities, and ensure broad access to information, but also create the conditions
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nars and trainings to improve awareness of women entrepreneurs about the legislation on business regulation.
Finally, the key condition for success in women’s entrepreneurship and overcoming gender stereotypes is to increase self-esteem among women entrepreneurs. In this connection it is necessary to:
— Carry out broad information campaigns aimed at the overcoming of gender stereotypes that impede women’s progress;
— Provide targeted psychological support to women with an inferiority complex and women affected by gender stereotypes (that were revealed in the course of the survey).
A comprehensive state programme of activities, supported by necessary resources, is needed to increase women’s participation in private entrepreneurship, support of their economic initiatives and to broaden their economic possibilities.
Bogolib Tatiana Maksimovna, doctor of economic sciences, professor, academician of the Academy of Economic Sciences of Ukraine, Head of the Department of Finance, monetary circulation and credit, Dean of Financial and Economic Department SHEE "Pereyaslav-Khmelnitskiy
SPU named after Grygoriy Skovoroda" E-mail: Bogolib60@mail.ru
Budget revenues in the financial regulation
Abstract: In the article the architectonic formation ofbudget revenues as a component offinancial regulation. Justified by the financial mechanism of interference in the macroeconomic environment and the revenue side. Improved provisions to improve the efficiency of formation of budget revenue; Approaches to the revenue side of the budget in terms of strengthening the relationship between the institutional components of the budget system, the methodological basis of forecasting and planning long-term revenues.
Disclosed approaches to identifying priority areas of fiscal policy in the field of income, taking into account the stability and balance of the budget system, the provisions of the appropriateness of institutional changes of formation ofbudget revenues through increased financial capacity of the regulatory state.
Keywords: budget system, budget, budget revenues, tax revenues, non-tax revenues, tax system, promising budget forecasting and planning.
Боголиб Татьяна Максимовна, доктор экономических наук, профессор, декан финансово-экономического факультета, заведующая кафедрой финансов, денежного оборота и кредита ГВУЗ «Переяслав-Хмельницкий ГПУ имени Григория Сковороды»,
академик Академии экономических наук Украины E-mail: Bogolib60@mail.ru
Доходы бюджета в системе финансового регулирования
Аннотация: В статье раскрыто архитектонику формирования доходов бюджета как составляющую финансового регулирования. Обосновано финансовый механизм взаимовлияния макроэкономической среды
for lowering costs and strengthening cooperation and collaboration;
— The introduction of a ban on the dissemination of traditional and religious views in state mass media.
One of the important conditions for strengthening the institutional basis for women’s entrepreneurship would be to increase women entrepreneurs’ involvement in associations and professional organisations by disseminating information on their activity among women. The key function ofbusiness associations in this area may include:
— Constructive dialogue with the government on improving the business environment;
— The drafting and publication of brochures, booklets and posters containing information on what should be done to start a business, how business is regulated by the state, and the stages of enterprise foundation, and the dissemination of these publications among women;
— Training of women on the basics of entrepreneurship activity: organisation of informational semi-
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