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Comprehensive economic development is possible only with the balance of interests of business entities and the state, which should be reflected in financial policy. In this case, the transformation of the fiscal system should take into account the stage of economic development of the country. An information array consisting of 36 countries and 10 socio-economic indicators was adopted as the basis for the development of benchmarks for assessing the effectiveness of public resources for the implementation of social policies in the region. The basic features which characterize the state of social orientation of the state policy of the countries in correlation of the spheres of social expenditures and the national system of taxation as social arguments are outlined. Comparative intercluster characteristics are identified and essential differential and baseline characteristics are distinguished. In order to determine the rationality and effectiveness of the current tax system and its impact in the field of social guarantees of the state as well as to increase the degree of social protection of the most needy population, a methodological approach was proposed, using a multidimensional statistical procedure, cluster ranking, which allows the grouping of objects on several grounds simultaneously to define main characteristics of the studied world economies for simulation of "bench marking" -- system of financial support of state social expenditures, built on the principle of "human-center" taxation. [ABSTRACT FROM AUTHOR]

There was determined the purpose of the study: on the basis of the conducted analysis of the current framework of the professional standards of a higher education specialist in Australia and the United Kingdom to substantiate the methodological principles for streamlining the attribution of the determination of the level of professional competence of a specialist in the field of higher education with the outline of the foundation descriptors in the context of the public management of the organization of remuneration. It was interpreted that basic principles and outlined distinctive-similar features in the presented standards; there was proposed the universalized construction of the mechanism of professional standard functioning with the use of a competency-based approach, that was generalized by the addition of the own term "personal professional effect" (PPE); there was constructed the mathematical formula which reveals the essence of the proposed term PPE and generalizes the tools to achieve this effect. [ABSTRACT FROM AUTHOR]