The Sign, Beyond the Signal: How the State, Small Businesses and a Frog Participated in Labelling in the Home Retrofit Market

2020 ◽  
pp. 151-183
Author(s):  
Alexandre Mallard ◽  
Jean Francès ◽  
Aurélie Tricoire
Keyword(s):  
Small Businesses ◽  
The State

scholarly journals STATE REGULATION OF AGRICULTURE IN UKRAINE

2021 ◽  
Author(s):  
Oksana Salamin ◽  
Keyword(s):  
Small Businesses ◽  
Regulatory Policy ◽  
Stable State ◽  
State Regulation ◽  
The State ◽  
Agricultural Products ◽  
The European Union ◽  
Agricultural Market ◽  
Transport Services ◽  
Market Relations

Problems of state regulation of agriculture in Ukraine are analyzed. It is shown that all problems will be solved automatically in the initial stages of agricultural reform on a market basis. It was believed that market levers operate automatically. Without the established agricultural market and its infrastructure, the liberalization of economic activity has only exacerbated the problems. In the following periods, regulatory acts were aimed at solving certain problems without defining strategic goals for agricultural development. The efforts of state agricultural management bodies are aimed at bringing regulatory policy closer to the model used in the European Union. Similar approaches are often copied without regard for the state of agriculture in Ukraine and the level of market relations. A feature of agriculture in Ukraine is the inadequate level of infrastructure of the agricultural market. Because of this, prices for agricultural products are not generated by the market, but they are formed under the monopoly influence of certain structures. Prices are very variable. It is very difficult for manufacturers to adapt to such prices. In such conditions, especially large business entities are developing rapidly. Their activities are aimed at bringing products to foreign markets where prices are more stable. State farm support programs do not provide the necessary results. There are not natural processes of transformation personal farms into commodity farms. It is proposed that the state regulatory policy can be aimed at creating self-regulatory economic systems in which prices would be formed to all participants in market relations without direct state influence. It is acceptable to organize product processing and branded trade in sales cooperatives. The need to expand the functions of wholesale markets for agricultural products is substantiated. It is expedient to direct the funds of state support for wholesale markets for agricultural products to establish branches of these markets. They would provide transport services to small producers, store products, at the direction of the owners, organize auctions. This will ensure the overcoming of isolation from market relations of small businesses, their production of competitive products.

scholarly journals SWOT-ANALYSIS AS A TOOL FOR DETERMINING A SMALL ENTREPRENEURIAL STRUCTURE DEVELOPMENT STRATEGY

2021 ◽  
pp. 59-66
Author(s):  
Khrystyna Danylkiv ◽  
Oksana Sadura
Keyword(s):  
Economic Growth ◽  
Development Strategy ◽  
Small Businesses ◽  
Matrix Method ◽  
Banking Sector ◽  
Swot Analysis ◽  
External Environment ◽  
The State ◽  
Retail Trade ◽  
Strategic Analysis

Purpose. The aim of the article is strategic analysis of the state of development of LLC “GALYCHMED”, identification of positive and negative trends and changes, identification, and awareness of the factors that cause inhibition of its development, search for priority ways and directions of development of the analysed enterprise. Methodology of research. To achieve this goal, a toolkit of research methods was used, namely: economic-statistical and calculation-analytical – to study the opportunities and threats to the external environment of the operation of LLC “GALYCHMED”, the strengths and weaknesses of the studied enterprise; matrix method of strategic analysis (SWOT-analysis) – to comprehensively reflect the results of the analysis of the external and internal environment of LLC “GALYCHMED”; problem-oriented – to substantiate the strategic directions and the potential scenario of solving the issues of development of the analysed enterprise; tabular – for visual display and effective perception of statistical data; induction and deduction – for concluding; logical – for the consistent generalization of theoretical and practical provisions of scientific research. Findings. SWOT analysis was performed according to the stages of filling in the SWOT matrix, processing (summarizing) results, and analysis of results. It is noted that the main purpose of SWOT analysis as a matrix method is to obtain reliable data on the company’s capabilities and threats to its promotion in the market of goods and services, so before SWOT analysis are the following tasks: identifying marketing opportunities that meet the company’s resources; identification of marketing threats and development of measures to neutralize their impact; identifying the strengths of the enterprise and comparing them with market opportunities; identification of enterprise weaknesses and development of strategic directions for overcoming them; identification of competitive advantages of the enterprise and formation of its strategic priorities. It is established that the influence of the macroenvironment is negative and the mesoenvironment is positive. The most important factors of positive influence are the attitude of the buyer to the product, the population, the attitude of people to work, and so on. Among the most negative factors are inflation, the social situation in the country and the world (COVID-19), financial crisis, slowing economic growth, the purchasing power of the population, industry competitors, potential competitors, and more. The following advantages of the analysed enterprise are determined: the goods sold by the enterprise; quality of services; state of the sales system; market share; availability of credit; enterprise assets; net profit. It is proved that the unstable financial market due to the pandemic, the devaluation of the national currency, the situation in the banking sector, losses in the area of environmental protection in eastern Ukraine, as well as other factors negatively affected the trading activities of LLC “GALYCHMED”. In most retailers, costs have risen and profits have fallen, prompting more conservative pricing and spending cuts. Originality. The application of SWOT analysis has been further developed, which allows to selection measures to ensure the economic growth of the enterprise, systematize problem situations, identify and use new potentials faster than competitors, avoid dangers, make informed decisions about small business development, and prevent irrational use of financial assets. This technique is an effective, affordable, cheap way to assess the state of the problem and management situation in small businesses. Practical value. The results of the SWOT analysis are recommended for use by the researched enterprise (LLC “GALYCHMED”) and other retail enterprises to determine the development strategy, for market analysis and study of competitiveness, but each time it must be adapted to the specifics of the enterprise. Key words: SWOT analysis, strengths, and weaknesses of the enterprise, opportunities and threats, external environment, economic environment, financial and economic situation, retail trade, strategic planning, demography, political environment.

scholarly journals 8.4. FINANCIAL SITUATION AND METHODS OF STATE INCENTIVES FOR MODERN SMALL BUSINESSES IN THE ERA OF DIGITAL TRANSFORMATION

2021 ◽  
pp. 206-209
Author(s):  
Ю.В. Мельникова ◽  
А.В. Шохнех
Keyword(s):  
Small Businesses ◽  
Financial Support ◽  
Digital Transformation ◽  
The State ◽  
Support Programs ◽  
Small Enterprises ◽  
Financial Situation ◽  
Component Solution ◽  
State Economy ◽  
State Incentives

В статье раскрываются направления развития системы малых предприятий как основы государственной экономики, а также фокусируется внимание на ряде отрицательных моментов, которые деактивизируют малый бизнес, приводя к их ликвидации. В сложный кризисный период, когда субъекты малого бизнеса первыми оказались не готовы к экономической нестабильности, государство предлагает многокомпонентное решение в виде финансовых программ-поддержки. В статье выделены четыре группы программ, каждая из которых определяет свои приоритетные направления для активизации малых предприятий The article reveals the directions of development of the system of small enterprises as the basis of the state economy, and also focuses on a number of negative aspects that deactivate small businesses, leading to their liquidation. In a difficult crisis period, when small businesses were the first to be unprepared for economic instability, the state offers a multi-component solution in the form of financial support programs. The article identifies four groups of programs, each of which defines its priority areas for the activation of small businesses.

INCLUSIVE STRATEGIC VECTOR OF DEVELOPMENT OF THE SUBJECT AGRICULTURAL AND FOOD SECTOR

2017 ◽  
Author(s):  
Serhii Didukh ◽  
Keyword(s):  
Small Businesses ◽  
Well Being ◽  
The State ◽  
Inclusive Development ◽  
Food Sector ◽  
Public Authorities ◽  
Doing Business ◽  
Inclusive System ◽  
Strategic Goals ◽  
Mechanism Of Interaction

The article analyzes the socio-economic context of the implementation of an inclusive system of agri-food development. The strategic goals of inclusive development at the macro level have been identified, according to which the ultimate goal is to create a society of common prosperity and well-being. It is shown that the implementation of the principles of inclusiveness involves overcoming certain disparities in development and inequality in their various manifestations. It is substantiated that for the modern agri-food sector of Ukraine the most important task is to form the sphere of employment of the rural population. The strategic directions of inclusive transformation of Ukraine are determined: social, infrastructural, economic and security. The components of the economic aspect of inclusive development are analyzed in detail, which are to create opportunities for effective business activities regardless of place of residence, which is primarily to create and maintain business infrastructure (logistics, banking, Internet). It is shown that the key role in the implementation of an inclusive development system is played by the availability of an optimal legal and regulatory framework for doing business by small businesses. The optimal mechanism of interaction of subjects of agro-food sphere concerning development of inclusive economy is defined. It is substantiated that in the conditions of institutional weakness of the state the functions on introduction of inclusive principles should be distributed between the state, community and private capital. On the basis of the conducted analysis the model of inclusive transformation of subjects of agro-food sphere is carried out. Prospects for further research are to substantiate the applied tools for the implementation of an inclusive system of agri-food development with the distribution of areas of responsibility between public authorities and private entities of different forms of ownership and scale of activity.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

scholarly journals OPTIMIZING THE CHOICE OF TAX REGIMES BY BUSINESS ENTITIES

2020 ◽  
pp. 73-77
Author(s):  
E.V. Medvedeva
Keyword(s):  
Small Businesses ◽  
The State ◽  
Single Tax ◽  
Tax Regimes ◽  
Business Entities ◽  
Taxation Scheme

The article is devoted to the abolition of the tax regime from 2021 in the form of the single tax on imputed income. Some of the requirements imposed by the state for each tax regime providing preferential tax treatment, excluding the standard taxation scheme, were presented. The taxation regimes that can be chosen by small businesses in view of the abolition of the single tax on imputed income were proposed.

scholarly journals Management of the Process of E-Commerce Development in Business on the Example of the European Union

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Iryna Taranenko ◽  
Valentyna Chychun ◽  
Olha Korolenko ◽  
Iryna Goncharenko ◽  
Iryna Zhuvahina
Keyword(s):  
Correlation Analysis ◽  
Small Businesses ◽  
Development Process ◽  
Process Management ◽  
The State ◽  
The European Union ◽  
Electronic Trade ◽  
Eu Countries ◽  
Leading Role ◽  
The Eu

E-commerce is one of the fastest and most effective ways to trade in e-space. The leading role in the development of the digital economy and e-commerce belongs to the EU countries that use e-commerce to achieve the goals of sustainable development. The main target of e-commerce companies is to ensure the flexibility and adaptability of the e-commerce development management system. Purpose: to research of the state and prospects of e-commerce development in the EU countries, as well as the content and components of e-commerce development process management. Methods: systematization, generalization, comparative analysis, correlation analysis to build a correlation matrix. Results. The state of e-commerce in the EU countries is studied (according to the following indicators: the share of e-commerce in the total retail sales of individual EU countries, the share of the population shopping online, turnover from e-commerce in small businesses in the EU, etc.). A correlation analysis of the main indicators used to assess the market of electronic trade in the EU, the results of which proved that there is a direct relationship between the dynamics of these indicators and the dynamics of operating profits of enterprises in the EU.

scholarly journals O PRINCÍPIO DA PRESERVAÇÃO DA EMPRESA FRENTE A EXIGÊNCIA DE REGULARIDADE TRIBUTÁRIA

2018 ◽  
Vol 7 (2) ◽  
pp. 85
Author(s):  
Edson Roberto Fidelis ◽  
Gislaine Carpena
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Research Process ◽  
The State ◽  
Point Of View ◽  
Small Company ◽  
Federal Constitution ◽  
The Face ◽  
Federal Supreme ◽  
Micro Enterprises

<p class="resumo"><strong>Resumo: </strong>O objetivo do presente artigo é a análise do artigo 17, inc. V da Lei Complementar nº 123 de 14 de dezembro de 2006, que determina a exclusão das microempresas e empresas de pequeno porte do regime do SIMPLES NACIONAL no caso de débitos tributários. Para a pesquisa, sob o ponto de vista metodológico, optou-se pelo processo de pesquisa bibliográfica, tendo como referência súmulas e orientações jurisprudenciais do Supremo Tribunal Federal, além dos princípios que norteiam a Constituição da República Federativa do Brasil de1988. A partir desse estudo se pôde verificar que a sanção para a empresa optante do regime do Simples que estiver inadimplente junto ao Fisco é demasiado pesada, dada a hipossuficiência da empresa diante da voracidade dos tributos cobrados pelo Estado nesses casos. Por fim, pretendeu-se trazer à tona, o modo agressivo com que o Estado, com o aval do Poder Judiciário abusa do Poder de fiscalizar e cobrar os impostos em face da empresa inadimplente, violando princípios constitucionais. Concluiu-se que é necessário implementar por meio do Judiciário, a possibilidade de defesa por parte do contribuinte ao invés da imediata exclusão da pequena empresa, do regime favorecido que a Constituição Federal lhe oferece.</p><p class="resumo"><strong>Palavras-chave:</strong> Lei Complementar nº 123/2006. Simples Nacional. Tributação. Micro e pequena empresa.</p><h3>THE PRINCIPLE OF THE PRESERVATION OF THE COMPANY IN RESPECT OF THE REQUIREMENT OF TAX REGULARITY</h3><div><p class="abstractCxSpFirst"><strong>Abstract: </strong>The purpose of this article is the analysis of article 17, inc. V of Complementary Law 123 of December 14, 2006, which determines the exclusion of micro enterprises and small businesses from the SIMPLES NACIONAL regime in the case of tax debts. For the research, from the methodological point of view, the bibliographical research process was chosen, having as reference references and jurisprudential orientations of the Federal Supreme Court, besides the principles that guide the Constitution of the Federative Republic of Brazil of 1988. From this It can be verified that the sanction for the company opting for the Simple regime that is in default with the Treasury is too heavy, given the company's hypersufficiency in the face of the voracity of the taxes charged by the State in these cases. Finally, it was intended to bring to light the aggressive way in which the State, with the endorsement of the Judiciary, abuses the power to inspect and collect taxes in the face of the defaulting company, violating constitutional principles. It was concluded that it is necessary to implement through the Judiciary the possibility of defense by the taxpayer instead of the immediate exclusion of the small company, from the favored regime that the Federal Constitution offers.</p><p class="abstractCxSpLast"><strong>Keywords:</strong> Complementary Law nº 123/2006. Simple National. Taxation. Micro and small business.<strong></strong></p></div>

scholarly journals ANALYSIS OF THE CURRENT CONDITION OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE REPUBLIC OF KAZAKHSTAN

THE BULLETIN ◽  
2021 ◽  
Vol 3 (391) ◽  
pp. 14-18
Author(s):  
A. Azimkhan ◽  
R.B. Sartova ◽  
А.К. Bakpayeva
Keyword(s):  
Economic Growth ◽  
Small Businesses ◽  
State Level ◽  
The State ◽  
Business Community ◽  
Special Role ◽  
Social Stratum ◽  
Relevant Today ◽  
The Republic ◽  
Sustainable Economic Growth

This article has the aim to explore the policy of supporting of small and medium-sized businesses. Over the years, the independent states have managed the problems of the economy. The contribution of small businesses to the economy, the replenishment of revenue items in budgets of the different levels, and the creation of new jobs have become one of the decisive factors of the development in the states. Small and medium-sized businesses significantly contribute to the formation of the competitive environment and the establishment of market balance. Currently, small and medium-sized businesses represent fairly powerful social stratum of the society, real and serious economic force. At the present stage, the relationship between business and government has acquired the special role, improving the technology of their interaction; the problem of self-organization of the business community is relevant today as it was only few years ago. Small and medium-sized enterprises (SMEs) are the fundamental link that determines the state level of development in order to ensure sustainable economic growth. This sector of the economy has huge potential for solving many problems of the economic growth of the state, such as undeveloped competition, inefficient use of material and non-material resources, dependence of the domestic demand on imports, unemployment, poverty, etc. Issues of SMEs development in the Republic of Kazakhstan are among the most important and highest state level.

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