Optimization of Taxation and Accounting As a Condition of Small Innovative Business Development

2021 ◽  
Vol 9 (4) ◽  
pp. 67-75
Author(s):  
M. Protasov ◽  
A. Aynazarov ◽  
R. Ahmadeev ◽  
T. Morozova
Keyword(s):  
Small Businesses ◽  
Business Development ◽  
Deterrent Effect ◽  
Small Enterprises ◽  
Accounting System ◽  
Complex Effect ◽  
Wide Range ◽  
Tax Benefits ◽  
Holding Back ◽  
The Impact

The article assesses the impact of the tax burden and optimization of the accounting system on the deterrent effect of choosing an innovative direction of activity by small businesses. Based on the results of the study, it was determined that the range of tax benefits and simplifications for accounting provided is quite a wide range and cannot be a deterrent to choosing an innovative type of activity. At the same time, a rather low innovative activity of small business was noted. Despite the fact that small innovative business has the ability to optimize taxation and accounting, many other factors have a complex effect on the choice of companies' activities, which leads to the effect of holding back the development of small enterprises in the innovative sector of the economy.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

The EU as an “enforcement patchwork”: the impact of national enforcement for compliance with EU water law in Spain and Britain

2013 ◽  
Vol 34 (2) ◽  
pp. 331-353 ◽  
Author(s):  
Mónica García Quesada
Keyword(s):  
Waste Water Treatment ◽  
National Level ◽  
State Level ◽  
Detailed Examination ◽  
Deterrent Effect ◽  
Eu Law ◽  
Wide Range ◽  
The Uk ◽  
The Impact ◽  
The Eu

AbstractFailures of compliance with European Union (EU) directives have revealed the EU as a political system capable of enacting laws in a wide range of different policy areas, but facing difficulties to ensure their actual implementation. Although the EU relies on national enforcement agencies to ensure compliance with the EU legislation, there is scarce analysis of the differential deterrent effect of national enforcement in EU law compliance. This article examines the enforcement of an EU water directive, the Urban Waste Water Treatment Directive, in Spain and the UK. It focuses on the existing national sanctions for disciplining actors in charge of complying with EU requirements, and on the actual use of punitive sanctions. The analysis shows that a more comprehensive and active disciplinary regime at the national level contributes to explain a higher degree of compliance with EU law. The article calls for a detailed examination of the national administrative and criminal sanction system for a more comprehensive understanding of the incentives and disincentives to comply with EU law at the national state level.

scholarly journals Restrictive Factors for Micro-Company Growth in Latvia

2020 ◽  
Vol 1 (14) ◽  
pp. 238-248
Author(s):  
Ilona Beizitere ◽  
Biruta Sloka ◽  
Ieva Brence
Keyword(s):  
Business Development ◽  
Limiting Factors ◽  
Small Enterprises ◽  
Scientific Publications ◽  
Entrepreneurship Development ◽  
Growth Increase ◽  
Restrictive Factors ◽  
The Republic ◽  
Company Growth ◽  
The Impact

Every country is interested in entrepreneurship development as entrepreneurs form the basis for economic development, so academic researchers are looking for supportive and restrictive factors in business development. In Latvia, the majority of companies are micro and small enterprises. The aim of the paper is to investigate the restrictive factors related to the successful development of the company in Latvia, depending on the number of employees. Tasks of the research - evaluate the limiting factors influencing the development of micro-companies; find the most important factors that limit the involvement of employees and experienced managers in companies in the country, regions; compare the impact on companies by number of employees. Applied research methods: scientific publications and previous research analysis; survey of companies related of different aspects of business development; deeper analysis on factors limiting entrepreneurship development. The general population consists of all active companies registered in the Register of Enterprises of the Republic of Latvia in strategically important sectors. A questionnaire of our survey was developed for companies selected at random and the replies of 2511 companies, of which 1879 were micro-enterprises, were considered valid. The technical fieldwork of the survey was conducted by the Marketing and Public Opinion Research Center (SKDS) (interviewers conducted as CAWI - computerized web interviews). Data analysis was performed by SPSS, the main indicators of descriptive statistics were used for the analysis of survey data: indicators of central tendency or location - arithmetic mean, mode, median; indicators of variability - standard deviation, standard error of mean, range; cross-tabulations by regions and by number of employees, analysis of variance - ANOVA and factor analysis with varimax rotation. The results point to the main restrictions on business growth: increase of expenses on labour or production and unavailability of qualified employees or experienced managers.

FACTOR ANALYSIS IN THE SMALL BUSINESS MANAGEMENT SYSTEM

2021 ◽  
Vol 3 (10) ◽  
pp. 57-62
Author(s):  
Yu. V. Korechkov ◽  
◽  
V. A. Kvasha ◽  
V. A. Kozlov ◽  
◽  
...  
Keyword(s):  
Factor Analysis ◽  
Small Business ◽  
Management System ◽  
Business Development ◽  
Small Enterprises ◽  
Market Failures ◽  
Small Business Development ◽  
Logical Method ◽  
The Impact

The article examines the elements of factor analysis in the management system of small and individual entrepreneurship. It is shown that factor analysis shows the degree of influence of each variable on the financial condition of a small enterprise and individual entrepreneurs. It is revealed that the transformation of approaches to managing the economy of small enterprises and individual entrepreneurs can improve the efficiency of their activities, competitiveness in the market environment, which will lead to an increase in the socio-economic importance of the small business sector. The classification of external and internal factors of the development of small business and individual entrepreneurship is given. The analysis of the factors of small business development showed that in an unstable economic situation and the emergence of crisis phenomena in the economy, the sustainability of small business depends on the implementation of the totality of all factors. The study uses a systematic approach to conducting factor analysis, statistical and graphical methods of research. The concept of factor analysis has been clarified, the author’s classification of factors for the development of small business has been given. The impact of market failures on the activities of small enterprises and individual entrepreneurs was identified on the basis of the structural and logical method. The use of the structural-logical method allowed us to identify market failures that have an impact on small businesses. The importance of small business development infrastructure is revealed, which ensures the active interaction of all its elements, strengthens the feedback between business and government structures.

scholarly journals Joining two worlds - When academia meets real life and vice versa

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
J Ese ◽  
C Ihlebak
Keyword(s):  
Academic Freedom ◽  
Social Inequalities ◽  
Real Life ◽  
Wide Range ◽  
Research Findings ◽  
Complex Relationships ◽  
The One ◽  
Innovation Clusters ◽  
Holding Back ◽  
The Impact

Abstract Partnerships between academic institutions and actors outside of academia have for some time been considered a universal remedy for solving complex issues in a wide range of fields; ranging from themes as different as commercial developments in innovation clusters to reducing social inequalities or working against climate change. Such partnerships are strongly encouraged by governing bodies, and are sometimes prerequisites for being eligible as applicants for funding schemes like H2020. A proof of the impact this model of cooperation has had, is the fact that partnership is the only organisational structure that has been elevated to be part of the UN17 goals for sustainable development. Throughout history, academia has had a complex relationship with the society to which it belongs. On the one hand, academia depends on being seen as valuable, often through visible and concrete impact on society. On the other hand, within academia there is a strong norm of academic freedom stating that such freedom is best accommodated for through a certain degree of insulation between academia and society. This way of understanding academic freedom is an important cornerstone of the Humboltian university ideals as well as in the Mertonian CUDOS norms. Practice and policy actors may also find partnerships with academia complex to navigate. However, such partnerships can be valuable through ensuring that policies and developments are based on research findings and best practices. Furthermore, academics may educate and train practitioners, and evaluate and do research on their initiatives. However, partnerships can also be challenging for practitioners, as academics have to follow strict principles for research design and have little room for holding back results that may put the practitioners in a bad light. In this presentation the complex relationships between academia and practice are presented, both by examining advantages and by taking a critical stance.

scholarly journals Workforce Diversity: Evidence of Positive Business Outcomes and How to Achieve them. A Review of the Literature.

1970 ◽  
Author(s):  
Mervyl McPherson
Keyword(s):  
Small Businesses ◽  
Best Practice ◽  
The Body ◽  
Workforce Diversity ◽  
Business Success ◽  
Business Outcomes ◽  
Wide Range ◽  
Quasi Experimental ◽  
Global Work ◽  
The Impact

The demographic diversity of local and global work forces and markers is increasing within what is still generally a context of tight labour market conditions, especially or skilled labour. This paper reviews a wide range of literature on the impact of workforce diversity on business oil/comes and how that diversity can he best managed for business success. The review considers various types of diversity, different methodological approaches from quasi-experimental to case studies, and a range of positive business outcomes including improved staff recruitment and retention; improved creativity, innovation and problem solving, improved marketing strategies and outcomes, productivity and net financial returns. Although there are some specific studies or instances that appear to prove the exception to the rule, the consensus from the body of evidence existing to date is that diverse workforces are the reality of the future and that, in general, they have the potential to result in positive/enhanced business outcomes. The exceptions are generally explained away as being due to lack of best practice implementation of diversity and equality policies, and management of diverse teams and workforces. This paper, therefore, also investigates the key workplace, management and implementation factors associated with positive versus negative outcomes. We found lack of research into the links between diversity, workplace practices and business outcomes in the New Zealand context with its large number of small businesses, a unique range of ethnic groups and its own cultural norms, signaling the potential for further research.

scholarly journals Efectos del Covid-19 en el sector emprendedor costarricense / Effects of Covid-19 in the Costa Rican entrepreneurial sector

2021 ◽  
Vol 11 (22) ◽  
pp. 75-96
Author(s):  
Laura Arce-Chaves ◽  
Ramsés Alfaro-Mora
Keyword(s):  
Costa Rica ◽  
Social Security ◽  
Small Businesses ◽  
Business Models ◽  
New Ventures ◽  
Costa Rican ◽  
Strong Impact ◽  
Formal Sector ◽  
Wide Range ◽  
The Impact

This study seeks to investigate the impact, responses and demands for support, in the face of the crisis caused by Covid 19, by entrepreneurs and organizations in the economic sectors, as well as the strategies considered to have the greatest impact on their business and that could consider necessary. The study took information from a survey that obtained a total of 138 responses, mainly located in the province of San José (50%), more than half (84.7%) include micro and small businesses and a (9, 3%) medium and large companies mostly located in a development stage in which the company achieves a degree of positioning in the market that guarantees its sustainability over time, the rest are located in the beginning and maturity stages mostly, they cover a wide range of sectors of activity. The largest number of participating entrepreneurs was found in the age range of 30 to 40 years (38%). Thus, it is found that the direct and indirect effects of covid 19 in the entrepreneurial sector of various sectors of the Costa Rican economy caused (55.7%) cuts in working hours as a practice in their businesses to face the crisis and a decrease in (67%) in the price of their products or services, experiencing a transformation in the management of business models that until before this date were usual. It is evident that the effects of the pandemic caused by COVID-19 had a strong impact on the Costa Rican productive sector, and the need for support from the businesspersons who have been affected is evident. Furthermore, for a country of 5.5 million inhabitants, the pandemic leaves more than 400 thousand people unemployed (16.4% + 11.1% underemployed), that is, 92 thousand more than before COVID 19. The worst hit groups are those of women and youth, leading them and the other unemployed to migrate to informality. 1,455 micro (1-5 employees), small (6-30 employees) and medium (31-100) closed. These companies have little chance of reopening, having to increase the figures of informality and in many cases, 2% of GDP in smuggling and illicit trade. The Costa Rican government must work to support new ventures that allow the insertion of new businesses in the formal sector, leading innovation, and competitive proposals to face new challenges. Access to soft loans, improvements in social security rates and differentiated fees for taxation should be part of the solutions. In addition, ensure that the minimum contributory rate of social security is modified for the payment for part-time work, so that the same companies hire personnel based on the hours worked and not for a single rate. It should be considered that Costa Rica is already part of the OCDE and that is going through a historic electoral process (26 presidential candidates), to put this problem in the sights of the candidates. The joint work between private sector, government, financial and educational institutions is a must. Costa Rica is walking at the edge of falling into an economic default and helping these initiatives could be a magic recipe for the economy.

scholarly journals Poverty and SMEs: A New Pradigm of SDGs Development

2021 ◽  
Vol 11 (2) ◽  
pp. 224
Author(s):  
Lukman Hakim ◽  
Aulia Hapsari Juwita ◽  
Selfia Bintariningtyas ◽  
Danur Condro Guritno
Keyword(s):  
High Schools ◽  
Secondary Education ◽  
Small Businesses ◽  
Small Enterprises ◽  
Central Java ◽  
Development Goals ◽  
Micro And Small Enterprises ◽  
The Impact ◽  
The Village

Poverty alleviation and micro-small enterprises are the essential topics in discussing the paradigm of Sustainable Development Goals (SDGs). Micro and small businesses are considered as a panacea to alleviate poverty. So the relationship between poverty and the existence of micro and small enterprises is theoretically unidirectional. In other words, if poverty increases, micro, and small enterprises will also increase. To see the effect of poverty on micro and small businesses, this study will use the Village Potential Data (Podes) 2018 with a total of 8559 villages/wards in Central Java Province. Apart from poverty, this study will also examine the effect of technology as represented by the number of electricity customers, health from the number of supporting health centers, and finally education represented by the number of Public Elementary Schools (SDN), State Junior High Schools (SMPN) and State Senior High Schools (SMAN). By using multiple regression models, an interesting relationship is found. Those that have a unidirectional relationship to micro and small enterprises are poverty, technology, health, and primary education (SDN). The role of education in the growth of micro and small businesses strengthens Duflo's thesis (2001) on the effect of education on reducing unemployment which earned him the Nobel Prize in 2019. Meanwhile, junior and secondary education for its effect on micro and small enterprises is negative. This showed that the impact of secondary education is that it provides the possibility to work in other sectors outside of micro and small enterprises

scholarly journals Global Emergency Impact to Latvian Micro and Small Enterprises

2021 ◽  
Vol 92 ◽  
pp. 07056
Author(s):  
Iluta Riekstina ◽  
Rosita Zvirgzdina
Keyword(s):  
Small Businesses ◽  
Visual Information ◽  
Quantitative Research ◽  
Value Added ◽  
Emergency Situation ◽  
Research Approach ◽  
Small Enterprises ◽  
Emergency Situations ◽  
Micro And Small Enterprises ◽  
The Impact

Research background: 2020 will always remain a pandemic year in the world. A year that shook everyone including business. After the end of the emergency, many countries are planning business recovery measures. Many programs are planned for micro and small businesses. Due to the large number of micro-enterprises that the authors decided to conduct a study on the preparedness of micro and small enterprises for emergencies. About the areas in which small businesses operate, how and whether they are only able to operate in the domestic market or are ready for globalization. 65% of Latvian micro and small enterprises in surveys conducted by credit institutions showed that the impact of COVID19 on operations is noticeable and will be necessary for business recovery. At the same time, 47% of them confirmed that they plan to change their business model according to the new situation. Purpose of the article: The aim of the research is to identify the interaction of the activity structure of Latvian micro and small enterprises with emergency situations. To analyze the operating environment and the intensity of its impact on business. Methods: Quantitative research is based on official business data from several sources - Enterprise Register, Ministry of Economics, Re-Identifier of the Register of Enterprises Ltd. “Lursoft”, Central Statistical Bureau. The study will review data on the last 5 years by analyzing data for 2013-2017. The following research methods have been used for the research: quantitative data research approach, analytical study comparing data for five years and graphical method - visualization and analysis of visual information. Findings & Value added: As a result of the article, it is planned to group the directions of activities of micro and small enterprises based on the impact of the emergency situation on them. Thus, performing an analysis of the readiness of Latvian micro and small enterprises for emergency situations and the impact on operations.

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