scholarly journals ASSESSMENT OF THE EFFICIENCY OF TAX REGULATION IN THE SPHERE OF FOREIGN ECONOMIC ACTIVITIES

2021 ◽  
Vol 9 (11) ◽  
pp. 322-325
Author(s):  
K. A. Kriuchkova ◽  
S. N. Naumenko

The article is devoted to the assessment of the effectiveness of tax regulation in the field of foreign economic activity of the Donetsk People’s Republic. The article reveals the essence of the taxation process in the field of foreign trade, its principles, methods and main tools.

Author(s):  
Maryna Ivanova ◽  
Vasyl Shvets ◽  
Olena Varyanichenko

Introduction. The top management of enterprises, as a rule, have to solve several strategic issues when concluding a foreign trade contract, among which the choice of strategic direction of activity and the counterparty country is the highest priority. Methods. General and specific methods of system-structural analysis and synthesis were used to formulate the author's definition of "development strategy", to identify the interrelated stages of the development strategy formation; correlation-regression analysis was applied to determine the correlation density between imports and exports for the countries involved in Ukraine’s foreign trade in metallurgical products. Results. The theoretical study of approaches to the formation of a development strategy has allowed formulating the author's definition that the enterprise development strategy is a long-term plan, which contains complex decisions on choosing the direction of enterprise’s development, defining the major goals and models of actions for the formation and effective use of its potential; it also allows the enterprise to create favourable internal and external conditions for successful completion of the main stages of development. It has been found that analysis, monitoring, diagnostics of external and internal environment are a commonly-accepted component of any process of strategy formation. The results of the correlation between import and export as elements of the system have been obtained; it has been proved that a change in import volumes occurs simultaneously with the proportional change in export volumes. Enterprises will be advised to perform foreign economic activities only with counterparties in the countries for which the correlation coefficient between exports and imports is significant. Discussion. The density of export - import links for individual types of metallurgical products is greater than 0.5, indicating a significant correlation between the two considered features. The foreign economic relations between the metallurgical enterprises in Ukraine and various countries of the world are relatively balanced in the field of exports - imports of certain types of metallurgical products. The obtained results should be taken into account in the formation of a strategy for those metallurgical enterprises in Ukraine, which are to perform or expand their foreign economic activity. At the same time, it is necessary to take into account other factors influencing the resultant indicator, i.e. import, and to introduce advanced methods for their detection and research, which, in turn, will reduce the negative impact of the environment. Keywords. Development strategy, import, export, correlation, foreign economic activity, metallurgical enterprises, metallurgical products.


Author(s):  
Victoria Yevtushenko ◽  
Marina Kudinova ◽  
Eleonora Hryhorova

The article is devoted to the search for tools to improve the management of foreign economic activity on the example of one of the Ukrainian enterprises operating in the field of rail freight transport. Uneven distribution of natural resources and many other factors have led to the emergence of foreign economic activity, which involves the exchange of goods, services, technologies, experience and more between countries. In this regard, the management of foreign economic activity for many years is one of the most important aspects of effective organization of any enterprise. Volumes of output and sales, profit, profitability and financial stability, as well as other indicators of companies operating in foreign markets, largely depend on the political situation, the state of legislation, exchange rate, government regulation in foreign economic activity. Ukraine’s transition to a market model of the economy also plays a significant role, which encourages domestic economic entities to improve the management of foreign economic activity. The urgency of this issue is also confirmed by the fact that without the development of foreign trade management, the implementation of economic activities of many organizations will be impossible due to the lack of positive economic effect. In addition, today foreign economic activity remains one of the ways to replenish the country's resources and is developing rapidly. Almost all modern enterprises try to cooperate with foreign companies, respectively, for each of them a very important issue is the correct construction of processes related to foreign trade. The article reveals the essence and main characteristics of foreign economic activity, describes the direct and indirect method of organizing the management of foreign economic activity, their advantages and disadvantages, provides a brief description of the company on which the study was conducted, and offers several tools to improve foreign trade management. At domestic and foreign enterprises. In addition, considerable attention was paid to foreign economic strategy, which reflects the behavior of enterprises in the international arena and one of the main components of the organization, which needs constant monitoring and improvement.


2019 ◽  
Vol 15 (2) ◽  
pp. 154-165 ◽  
Author(s):  
Elena N. Mokshina ◽  
Mihail I. Svyatkin

Introduction. The article deals with the main traditional outbuildings of the Mordvinians, reported on their functional purpose in economic activity. The forms and types of outbuildings, as well as the main building materials used by Mordvinians are described in details. Their significance in the religious and ceremonial life of the ethnic group is shown. Materials and Methods. The research is based on traditional methods of ethnographic science, such as field observation, survey and interviews, and a comprehensive approach. Among the methods of historical science comparative-historical, historical-genetic, problem-chronological, structural-system were used. Among the general scientific methods of research logical, descriptive, narrative, generalization, classification and systematization were involved. To achieve the results of the study, the materials collected by the authors in the course of field surveys conducted in the Mordovian villages were mainly used. Results and Discussion. Traditional outbuildings were of great importance in the economic activity of the Mordovian ethnic group. According to their functional purpose, they can be divided into the following groups: for livestock and poultry (stable, chicken coop, stable, kalda), sanitary and hygienic (bath), warehouse buildings for storage of food, utensils, firewood, animal feed (barn, cellar, woodshed, hayloft), for processing of grain (sheep, riga, mill). Depending on the welfare and financial capacity of the family, the number of outbuildings was different. As a rule, the wealthier families had more outbuildings than the less wealthier ones. The main building material for the construction of these buildings was wood. Conclusion. Thus, the traditional outbuildings of the Mordvinians occupied an important place in its economic activities. At the same time, each of them had its own purpose and performed certain functions. Some buildings, such as a bath and a barn, had not only economic purpose, but also were the venue for a number of prayers and ceremonies. It is now ordinarily they have banya (bath-house), outdoor courtyard with standing in different places sheds, barn and cellar.


2020 ◽  
Vol 19 (10) ◽  
pp. 1896-1915
Author(s):  
E.R. Ermakova ◽  
O.M. Lizina

Subject. The article addresses the specifics of shadow economic activities in reformed Russia in the context of systemic transformations. Objectives. We focus on determining the role of shadow economy in the reproductive process, identifying and understanding the specifics of underground economic activity of the Russian economy. Methods. The study rests on general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy) and special methods of cognition (monetary methods). We employ the systems and integrated approach. The official statistics, regulations, works of leading researchers on shadow economy expansion, resources of reference and legal systems like Garant and ConsultantPlus serve as the study's information base. Results. We present a retrospective rapid analysis of the extent of shadow economic activity in the domestic economy, establishing the relationships with the processes that take place at different stages of the country's development. We also reveal the specifics of shadow economy relations in Russia, factors that play a key role in expansion for a particular period, a shift to another form of shadow economy. The study characterizes the current period of development, assesses the impact of external shocks on shadow economy expansion. Conclusions. The current period is characterized by the digitization of shadow relations, the shift of corruption to the upper echelons of power, the continued outflow of capital abroad, and increased penalties for underground activities.


Author(s):  
Віталій Іванович Сичевський ◽  
Віталія Вячеславівна Скриль

At the present stage many Ukrainian enterprises are actively involved in foreign trade, which is important. However, the lack of experience or inexperience of domestic enterprises in foreign markets requires a lot of efforts to implement it. The article considers consumer foreign economic activity of enterprises, elaborates the main preconditions and general recommendations for improvement of foreign economic activity of enterprises.


Author(s):  
Andrii ZAVHORODNII

Abstract Introduction. Nowadays the foreign economic activity of the regions serves as a factor contributing to improving the population well-being, improving its life quality, as well as territory socio-economic development and increasing its competitiveness. The purpose of the article is to analyze the foreign trade in services at the regional level and to identify its features. Results. The comparative analysis of the services export dynamics was conducted in the studied regions for the period from 1996 to 2018: the periods of growth, reduction, peak values were identified, the leader – Odessa region was determined. At the same time, it is emphasized that due to the decrease in the indicator in Odessa region and the growth in the Mykolaiv region, the gap between them narrowed significantly for the period from 2012. The dynamics of the services import volume in the economy of the studied regions has been analyzed. Determination of the leader – Odessa region was done, the trends of dynamics for the studied period are considered. The dynamics calculation of the foreign trade balance in services in the Mykolayiv region is given. The calculation of the chain gains index of the services foreign trade balance in the Mykolaiv region is given, which indicates a considerable amplitude of fluctuations and reduction from 2014 to 2016. Results. The foreign trade balance in services in the studied areas was calculated and analyzed: the Odessa region was the leader before 2010. After in accordance with the services export dynamics in Odessa and Mykolaiv regions, their convergence to the actual equalization in 2018 is observed. The positive value of the balance in all the regions for the whole study period is noteworthy. The analysis makes it possible to confirm the significant dependence of the foreign regions economic activity of the Black Sea region on the general situation in the country with divergent tendencies of indicators changes, which allows to define it as heterogeneous. Keywords: foreign economic activity of the region, export, import, dynamics, regional foreign economic relations, foreign economic relations of the region.


2017 ◽  
Vol 68 (3) ◽  
pp. 599-601
Author(s):  
Dan Paul Stefanescu ◽  
Oana Roxana Chivu ◽  
Claudiu Babis ◽  
Augustin Semenescu ◽  
Alina Gligor

Any economic activity carried out by an organization, can generate a wide range of environmental implications. Particularly important, must be considered the activities that have a significant negative effect on the environment, meaning those which pollute. Being known the harmful effects of pollution on the human health, the paper presents two models of utmost importance, one of the material environment-economy interactions balance and the other of the material flows between environmental factors and socio-economic activities. The study of these models enable specific conditions that must be satisfied for the economic processes friendly coexist to the environment for long term, meaning to have a minimal impact in that the residues resulting from the economic activity of the organization to be as less harmful to the environment.


2021 ◽  
Vol 3 ◽  
pp. 92-98
Author(s):  
O. А. Zaytsev ◽  

The article examines the problematic issues of applying measures to protect the rights and legitimate interests of entrepreneurs in cases of crimes in the field of economic activity. The material-legal and criminal-procedural mechanisms used in the course of proceedings in this category of cases are examined. Special attention is paid to the analysis of the legal positions of the Supreme Court of the Russian Federation, reflected in the decisions of the Plenum of November 15, 2016 № 48 and October 3, 2017 № 33. The purpose of this study is to identify the most acceptable areas of activity of judicial and law enforcement agencies to protect the rights and legitimate interests of entrepreneurs involved in criminal proceedings. The objectives of the study are: a) to determine the specifics of criminal and criminal procedure legislation containing humane mechanisms for the category of cases under consideration; b) to highlight the positions of scientists who conduct research in this field of activity; с) substantiation of recommendations for the further development of criminal policy in the direction of liberalizing the current structure of crimes in conjunction with the improvement of criminal procedural forms of criminal proceedings. The methodological basis of the research was the dialectical method of cognition, General scientific methods of abstraction, analysis and synthesis, as well as special legal methods. Promising ways of development of criminal policy in the field of formation of legislation that allows the most effective protection of the rights and legitimate interests of entrepreneurs are proposed. The conclusion is made about the need for further scientific study of the system of material-legal and criminal-procedural mechanisms used in the proceedings on crimes committed in the sphere of business and other economic activities.


2017 ◽  
Vol 23 (6) ◽  
pp. 903-918
Author(s):  
Anna Krakowiak-Bal ◽  
Urszula Ziemianczyk ◽  
Andrzej Wozniak

Purpose The purpose of this paper is to verify the development of economic activities in rural areas in terms of their public infrastructural equipment. Design/methodology/approach As a case study, the Polish rural areas were selected. A two-stage survey was conducted in 2015. The first stage involved entrepreneurs from rural areas. The second stage of survey was data collection for rural areas regarding economic activity and infrastructural equipment. In total, 121 objects (communes) were selected. The multicriteria analytic hierarchy process (AHP) method was used for the analysis. Findings The results demonstrate that for each kind of business, communication accessibility is the most important criterion. By contrast, environmental awareness and concern for the environment is the least important element for pursuit of the economic activity in rural areas. Research limitations/implications Limitations are connected mainly with the applied AHP method. The number of the comparable elements at the same hierarchy level is limited due to practical purposes. In addition, an assumption of full comparability of elements (criteria and alternatives) in the hierarchy model can be discussed. Furthermore, data quality and availability limit the scope of the empirical work. This study is a major simplification of reality modeling, but it gives practical benefits by simplifying the decision support procedure. Practical implications The findings of this paper contribute to the advancing theory of local development, with public infrastructure being one of its basic elements (factor of production). This paper explores the importance of physical infrastructure for different economic activities, and thus offers theoretical insights in two areas. First, this paper indicates the uneven weight of each infrastructure element for the various business sectors. Second, based on the collected data, this study also contributes to the literature, by using the AHP method to explore the relationships between infrastructural equipment and economic activity in rural areas. As the practical implication for local and regional development policies, this study indicates, that the most important criterion for each kind of economic activity is communication accessibility. This kind of public investment should be undertaken primarily to support entrepreneurship, especially in rural areas. Originality/value The uniqueness of the method lies in assumption about the uneven weights of infrastructure elements and therefore their impact on the process of ranking the objects (rural areas). The weight of individual infrastructure elements will vary depending on the kind of economic activity; therefore, the way of ordering will also be different for each economic activity.


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