scholarly journals CONCEPTUAL MODEL OF MACRO-REGULATION OF SOCIAL-ECONOMIC RELATIONS IN THE CONDITIONS OF INNOVATIVE-INVESTMENT DEVELOPMENT OF UKRAINE

2021 ◽  
Vol 1 (36) ◽  
pp. 272-280
Author(s):  
N. Zakharchenko ◽  
A. Andreichenko ◽  
Yu. Zhadanova ◽  
O. Korolova ◽  
N. Navolska
Keyword(s):  
Conceptual Model ◽  
Social Economic ◽  
Effective Interaction ◽  
National Level ◽  
Value Added ◽  
The State ◽  
Social Progress ◽  
Conceptual Approach ◽  
Economic Relations ◽  
Business Entities

The purpose of the study — is to propose and substantiate the conceptual model of macro-regulation of social-economic relations between the state and innovation-active business entities in terms of innovation and investment development of the economy of Ukraine. The article proposes a systematic approach to building a mechanism for macro-regulation of innovation and investment activities. The influence of innovation and investment changes on the acceleration of social progress is analyzed. The conceptual approach to the formation of the budget strategy of the state in the form of tax deduction from the value added of innovatively active economic entities proposed by the authors is formed on the basis of generalization of modern economic theories. It was revealed, that only through the growth of gross domestic product it is impossible to overcome poverty and increase the educational and cultural level. This allowed the authors to base the guidelines of methodological and practical aspects on the rational and effective interaction between the state and innovation-active actors of Ukraine, aimed at increasing real income, education, health, greening and general culture of society. The authors’ consideration of the category «quality of life» as a synergistic indicator of social-economic development under the influence of investment and innovation processes allows to more accurately define the tasks, functions, priorities and effectiveness of such macro-regulation. Building new social-economic relations on the basis of the proposed model makes it possible to optimize these processes of interaction taking into account transformational changes in the country’s economy and social development, which means benefiting from innovation and high technology in achieving common goals of the state and innovation-active business entities in raising the national level of welfare of society. The scientific novelty is to consider macroregulation issues related to building such a synergistic interaction between the state and innovation-active economic entities when material and universal values is created and the achieved positive result from the implementation of changes is comprehensively determined.

scholarly journals Modeling and analysis of value added tax revenues: certain issues of application in Ukraine

2020 ◽  
Vol 67 (6) ◽  
pp. 137-148
Author(s):  
M. Luchko ◽  
R. Ruska
Keyword(s):  
Arima Model ◽  
Value Added ◽  
The State ◽  
Theoretical Development ◽  
Value Added Tax ◽  
Important Place ◽  
Important Indicator ◽  
Modeling And Analysis ◽  
Tax Revenues ◽  
Business Entities

The issues of modeling and analysis of revenues to the budget of value added tax using the mathematical ARIMA model by means of STATISTIKA package are investigated in this paper. Based on its application, recommendations for forecasting the revenues of this tax on the basis of current trends in its receipt are formed. On the basis of universal and non-universal argumentation and empiriсal data, the payment of this tax by business entities is considered. Value added tax (hereinafter – VAT) is an important indicator of the country's budget. The reliability and reality of the planned VAT indicator depend on the assessment of the state, forecast, seasonality and trends of economic and social development. Sustainable development, consistency of tax legislation, forms and methods of work with taxpayers, contribute to proper administration of taxes, efficient and complete receipt of payments to the budget, the level of financial and tax culture and other factors of socio – economic impact. This in turn leads to the confidence of entrepreneurs, investors to the state and the desire to work in it. The purpose of the article is to investigate the issues of analysis, modeling and forecasting of VAT payments for goods, works and services produced in the customs territory of Ukraine. At the macro level, special attention is paid to the projected amount of tax revenues to the budget. VAT should take an important place in tax planning and forecasting. Complete and adequate planning and forecasting, analysis of its revenues in practice is determined by the overall comprehensive and individual understanding of the nature, content and mechanism of administration. Insufficient theoretical development of forecasting and control of its payment, lack of a systematic approach to the investigation of this process, in practice makes it impossible to make effective management decisions on tax revenues, which the state can really rely on while implementing fiscal policy. The current practice requires the development of theoretical and methodological principles of modeling and tax forecasting of VAT, its analysis. These issues are investigated in this paper.

scholarly journals LEGAL FORMS OF CONTROL AND SUPERVISION OF STORAGE AND OF EFFECTIVE USE OF STATE PROPERTY BY PARTICIPANTS OF ECONOMIC RELATIONS

2021 ◽  
pp. 3-9
Author(s):  
V.S. Shcherbyna ◽  
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
The State ◽  
State Enterprise ◽  
Budget Process ◽  
Economic Relations ◽  
Business Entities ◽  
Legal Forms ◽  
Effective Use

The main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations, which are considered as one of the elements of the legal regime of state property, are studied. According to the results of the study, the following main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations are identified: a) control by authorized bodies over compliance with the contract concluded with the head of the state enterprise; head of the preservation and effective use of state property; b) control by the State Property Fund of Ukraine over the use of leased integral property complexes of state enterprises and leased state property; c) accounting and financial reporting of business entities, as well as control and supervision over their condition and reliability; d) audit of financial statements; e) state financial audit; f) internal control and internal audit in the budget process. It is noted that the current legislation does not make a clear distinction between the functions of control and supervision, especially in cases where it concerns the powers of authorized public authorities, which in accordance with Part 2 of Art. 19 of the Constitution of Ukraine are obliged to act only on the basis, within the powers and in the manner prescribed by the Constitution and laws of Ukraine.

scholarly journals METHODOLOGICAL PROVISIONS ON THE PERFORMANCE EVALUATION OF AGRARIAN PRODUCERS AND THEIR COOPERATIVE ASSOCIATIONS IN THE PRODUCTION AND SUPPLY CHAIN

2019 ◽  
Vol 4 (5) ◽  
pp. 209
Author(s):  
Oksana Nikishyna ◽  
Svitlana Bondarenko ◽  
Oksana Zerkina
Keyword(s):  
Supply Chain ◽  
Performance Evaluation ◽  
Value Added ◽  
The State ◽  
Level System ◽  
Structural Scheme ◽  
Non Profit ◽  
Balanced Development ◽  
Business Entities ◽  
Net Value Added

The purpose of the article is to develop methodological provisions on performance evaluation of agrarian producers and their cooperative associations in production and supply chain on the basis of updated reproduction approach that is based on the use of net value added indicator. The research methodology is to conduct a critical analysis of existing scientific approaches to the assessment of value added; substantiate components of net value added; develop a structural scheme of methodological provisions in the duality of conceptual and methodological bases; substantiate a four-level system of estimating indicators using the net value added indicator; determine the possibilities and advantages of author’s methodological provisions. Results. The authors prove the expediency of using the net value added indicator to assess the efficiency of both production and supply chains, as well as producers and their cooperative formations that are non-profit organizations. The components of net value added, which include wages, profit, and specific expenses of business entities in terms of the parts of the production and supply chain, are substantiated. The authors proposed a structural scheme of methodological provisions that united the conceptual and methodological bases, defined the main principles of evaluation: objectivity and accuracy, systemacity and complexity, efficiency, purposefulness, the priority of economic interests of the state (macrolevel). A four-level system of indicators is developed for estimating volumes and dynamics of net value added, reproductive product profitability, the structure of net value added, the efficiency of material and labour resources use. Practical implications. Methodological provisions can be used by commodity producers and their associations to assess the efficiency of operation in the production and supply chain, justifying the feasibility of establishing a cooperative in the region. Also, the results of the analysis can be used by the state authorities during the definition of “gaps” in the chain and the justification of methods of selective regulation for its balanced development. Value/originality. Methodological provisions developed by the authors form the analytical foundation for making managerial decisions both at the micro level (producers, cooperatives) and meso and macro levels (regional and state authorities).

scholarly journals Registration and Blocking of Tax Bill / Calculation of Adjustments: New Rules for Business and Fiscal Officers

2018 ◽  
pp. 113-121
Author(s):  
O. А. Yurchenko ◽  
О. А. Svyryda
Keyword(s):  
Risk Assessment ◽  
Value Added ◽  
The State ◽  
Assessment Criteria ◽  
Business Sector ◽  
Value Added Tax ◽  
Detailed List ◽  
Business Entities ◽  
Computerized Monitoring ◽  
Risky Business

Implementation of the system for administering value added tax for the domestic business sector was an IMF requirement. However, its applications by business entities could not eliminate “tax heavens”, barter deals and purchase (sale) of doubtful tax credit. It was in 1 July 2017 that the system for computerized monitoring of the conformity of tax bills (TB) / calculation of adjustment (CA) to the risk assessment criteria sufficient to stop registration of such TB / CA in the Single Register of Tax Bills was launched. The article’s objective is to form the authors’ vision of the essence of the problem related with registration and blocking of TB and CA in the Single Register of Tax Bills.  The following aspects are covered by the analysis: the nomenclature of indicators checked in TB / CA deciphered upon coming to the State Fiscal Service of Ukraine; the types of receipts on the results of computerized check, intended for VAT payers; the detailed list of criteria for exclusion of TB / CA from the monitoring by the State Fiscal Service of Ukraine (once these criteria are not met, TB / CA is to become subject to monitoring and check for the riskiness of taxpayer and its operations, i. e. the criteria of fictitious business); the indicators of the positive story of a taxpayer. The issues of identifying the taxpayer risks that can be subject to scrutiny by the State Fiscal Service are highlighted. The criteria determining the positive tax story of a taxpayer are given. It is concluded that all the TB and CA submitted for registration in the Single Register of Tax Bills are to be checked for the conformity to three legally defined essential criteria; once TB / CA does not meet these criteria, they will be subject to monitoring and check for conformity with the criteria of riskiness of taxpayer and operations and the indicators of positive taxpayer story. The positive taxpayer story can rescue a VAT payer from blocking of its TB / CA that meet the riskiness of operation criterion. But once a taxpayer gets on the list of risky business entities, registration of its TB / CA will always be blocked.      

scholarly journals The Curated TV Experience with ‘Value Added’

2020 ◽  
Vol 9 (17) ◽  
pp. 104
Author(s):  
Kenneth Longden
Keyword(s):  
National Level ◽  
Value Added ◽  
The State ◽  
Media Culture ◽  
Television Industry ◽  
The World ◽  
Industry Practice

Canned TV has been a television industry practice almost from the start of television itself and was a way in which local/nationally-produced television programmes gained extra revenue by travelling, under licence, around the world. As well as providing extra revenue, this process also provided, often unintentionally, various opportunities for branding – both at the broadcaster level and at the national level. However, using Channel 4’s OD platform, Walter Presents, this essay will consider the state of canned TV in more contemporary terms related to global and transnational ideas where television in general, and canned TV in particular, describe a transformed media culture.

scholarly journals FOREIGN ECONOMIC ACTIVITY OF UKRAINE: FISCAL CONSEQUENCES

2021 ◽  
Vol 71 (3) ◽  
Author(s):  
Liudmyla Dermanska
Keyword(s):  
International Economic ◽  
Economic Activity ◽  
Current Model ◽  
Value Added ◽  
The State ◽  
State Budget ◽  
Excise Tax ◽  
Economic Relations ◽  
International Economic Relations ◽  
The Impact

The article considers the peculiarities of Ukraine's foreign economic activity in the development of international economic relations and identifies the impact of the taxation system on the import of goods into Ukraine on the fiscal consequences for domestic priorities. In particular, it is analyzed the share of VAT on imported goods in the structure of state budget revenues for 2016-December 2020, the dynamics of excise tax on goods imported into Ukraine and depending on the object of taxation in 2019, the volume and share of import duties in the structure revenues of the State budget. Particular attention is paid to issues related to the filling of the budget, namely, attention is focused on the structure of objects from which excise tax was paid on imports. In particular, the importance of such tools for regulating foreign economic activity as import duties is revealed, but its share in the structure of customs duties is not the most significant, and VAT charges significantly exceed revenues from customs duties on imports. It is emphasized that the priority task to overcome the existing contradictions in the field of foreign trade should be the introduction of an effective and adequate to the requirements of the time model of foreign economic activity. Because, as the results of a study of the activities of domestic enterprises - subjects of foreign economic activity show, the current model is outdated and inefficient and can not ensure the development of this area. The current state of affairs requires a number of sound management decisions backed by political will and economic expediency, and most importantly, not only in the field of fiscal policy. Therefore, the study of the peculiarities of Ukraine's foreign economic activity in the development of international economic relations and determining the impact of value added tax, excise tax and duties on fiscal consequences for domestic priorities allows us to determine that for a full-fledged solution of this range of issues requires a comprehensive approach and the formation of an appropriate strategy, the fundamental basis of which should be the concept of ensuring the fiscal interests of the state.

scholarly journals Forecasting the economic effect from state stimulation of internal demand for automobiles

2020 ◽  
pp. 28-31
Author(s):  
Inna SHEVCHENKO
Keyword(s):  
Capital Investment ◽  
Effective Interaction ◽  
Economic Effect ◽  
Production Capacity ◽  
Value Added ◽  
The State ◽  
Economic Feasibility ◽  
Value Added Tax ◽  
State Budget ◽  
Stimulation Of

Effective interaction of the state with automobile manufacturers should be based on mutually beneficial conditions, and the result of such cooperation should have a concrete economic effect. Today Ukrainian automakers need the state support for stimulating the domestic demand for their products. The purpose of the paper is to forecaste the economic effect of state stimulation of internal demand for domestic automobiles. Results. The article tested the methodological tools for forecasting the economic effect of state stimulation of internal demand for domestic automobiles. Ukraine is characterized by a situation where the initial demand and the demand expected due to the state stimulation is less than the production capacity of automotive enterprises. This situation does not require additional capital investment in extensive expansion of production, but may require investment in the revitalization of fixed assets. The economic effect of the state stimulation of internal demand for domestic automobiles has been determined for the period 2020-2024, as for the automotive enterprises (PrAT “Promavtoinvest”, сorporation “Bogdan”, PrAT “Ievrokar”, PrAT “AvtoKrAZ”, PrAT “BAZ”, PrAT “Chasivoiarski avtobusy”, PrAT “Chernihivskyi avtozavod”, PAT “Cherkaskyi avtobus”) in the form of net profit, as well as for the state in the form of replenishment of the State budget as a result of payment by the automakers of the value added tax and the enterprises profit tax. In case of state stimulation of internal demand for domestic automobiles Ukrainian automotive enterprises will receive a total economic effect of 137.47 million UAH in the period 2020-2024. As a result of the state stimulation of internal demand for domestic automobiles in the period 2020-2024 automakers will be paid to the State budget 15613.60 million UAH, including 13618.31 million UAH in the form of value added tax and 1995.29 million UAH in the form of enterprises profit tax. Conclusion. The results of the research confirmed the economic feasibility of the state stimulation of internal demand for domestic automobiles in Ukraine.

scholarly journals COSTS OF PROTECTION AT WORK IN ENTREPRENEURSHIP

2019 ◽  
Vol 34 (1) ◽  
pp. 195-199
Author(s):  
Miodrag Šmelcerović ◽  
Lyubcho Varamezov ◽  
Marina Grubor
Keyword(s):  
Occupational Safety ◽  
Occupational Injuries ◽  
National Level ◽  
Value Added ◽  
Indirect Costs ◽  
The State ◽  
State Budget ◽  
Tax Rate ◽  
Record Keeping ◽  
Safety And Health

Technologies in which working life is the basis of business, and research into losses due to absenteeism, are a complex social and individual problem. Surveys conducted at the level of Member States of the European Community show that these losses amount to about 4% of GDP (gross social income). Due to inadequate record keeping, it is not possible to calculate how much such damage is in Serbia, but according to the available parameters related to the number of injuries at work, the state of occupational safety in Serbia does not deviate significantly from the situation in Europe. Safer working conditions are of great interest to the state, since work incapacity directly affects the state budget. Thus, apart from repression, the state should share with the employers the costs of investing in occupational safety and health. By reducing the tax rate or introducing a zero value added tax (VAT), employers would be encouraged to invest in occupational safety and health.The costs of injuries at work are mainly borne by employers, but the damage incurred is also reflected at the national level. The costs of occupational injuries can be divided into direct and indirect costs.The paper presents an economic approach to a harmful event (injury at work) and points to itto certain direct and indirect costs in entrepreneurship.

scholarly journals National Security and Coronavirus Disease (COVID-19) Pandemic: Challenges to the Economic System of the State and Prospects for Ensuring its Security

REGIONOLOGY ◽  
2020 ◽  
Vol 28 (3) ◽  
pp. 449-469
Author(s):  
Natalia S. Bezuglaya ◽  
Inna N. Shamray
Keyword(s):  
National Security ◽  
Economic System ◽  
Russian Federation ◽  
National Level ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
Economic Relations ◽  
Regulatory Documents ◽  
The Russian Federation

Introduction. The current transformation of economic relations in the society caused by coronavirus disease (COVID-19) pandemic poses a threat to national security of all countries. However, the regulations of the Russian Federation on national security do not provide for such threats and measures to eliminate them, and the economic system has no reserves to provide social support to the bulk of the countryʼs population. The objective of the article is, based on the results of the study, to identify measures to create an effective national security system based on the rhizomatic logic, which allows the economic system to develop in the circumstances of constant bifurcations when a constant choice of the most effective attractor is required. Materials and Methods. Regulatory documents and publications by Russian and foreign scientists were used as the research materials. The study employed general scientific methods of empirical research, as well as general logical methods and research techniques: analysis of regulatory documents and trends in national security indicators, generalization, induction and deduction, the systematic approach, which made it possible to propose the use of the rhizomatic logic for the formation of an integrated national security system and draw conclusions. Results. The Strategy for Ensuring the National Security of the Russian Federation has been studied, as well as the parameters of the state of national security; it has been concluded that it is necessary to refine the regulatory framework. The study of the parameters of economic security as the basis of national security has shown that not all the approved indicators are calculated at the national level. These trends are dangerous for economic and national security due to objective reasons; therefore the national security system is not effective. Discussion and Conclusion. The formation of an effective system of national security of a new type should take place in terms of the rhizomatic logic, which makes it possible to see higher-order systems from the perspective of an observer. This is how effective re-combination of security factors and rapid restructuring of economic relations becomes possible. The article may be useful for researchers dealing with national security issues.

Conceptual Approach to Management of the Urban Environment Objects Reproduction

2018 ◽  
Vol 931 ◽  
pp. 1165-1171
Author(s):  
Irina A. Kuzovleva ◽  
Oksana S. Potapenko ◽  
Tamara P. Blagoder
Keyword(s):  
Conceptual Model ◽  
Urban Environment ◽  
State Policy ◽  
The State ◽  
System Level ◽  
Conceptual Approach ◽  
Fixed Assets ◽  
Reproduction Management ◽  
Key Aspects

The article deals with the urban environment key aspects and the fixed assets reproduction on the system level, analyses the results achieved in the course of the state policy, proposes a conceptual model for the urban environment objects expanded the reproduction management.

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