scholarly journals Micro-business in France: specificity, role in the national economy, system of state support

2020 ◽  
Vol 28 (4) ◽  
pp. 765-777
Author(s):  
Zhanna N. Komissarova
Keyword(s):  
Research And Development ◽  
Value Added ◽  
The State ◽  
Financial Assistance ◽  
Information Support ◽  
Current Development ◽  
State Support ◽  
Development Trends ◽  
Important Place ◽  
Micro Enterprises

Micro-business functioning has a significant impact on the state of the economy and social sphere of any country. The French pattern is noteworthy because a country, that had been aiming at the development of large groups for a long time earlier, only in two decades managed to build a successful system of governmental support for micro-business that includes both specific and common measures for small and medium-sized enterprises (SMEs). The study attempts to identify current development trends of the micro-business in France and also to analyse the effectiveness of the state support system provided for the activities of the considered category of the economic entities. Depending on the nature of the subject matter, the author used such methods and approaches of scientific knowledge as induction and deduction, analysis and synthesis, system-structural, comparative and statistical analysis. The study analyses in detail the current development trends of the micro-business in France, including its sectorial and regional specifics, estimates the contribution of micro-enterprises to the economic and social development of the country and deeply examines the system of state support. Micro-enterprises take an important place in the French economy by providing one fifth of the employment in the country and the same share of value added. Meanwhile, micro-enterprises are quite weakly oriented towards export because their activities are targeted mainly at the local markets and concentrated in the services sector. Micro-enterprises contribute little to research and development (considering the percentage of total expenditure on research and development and the percentage of total employment in scientific research sector). However, micro-business remains an absolute leader in terms of research and development intensity by spending almost one third of its turnover on researches and considering the share of the direct financial assistance from the state in total expenditures on scientific researches. To date, a sufficiently effective system of public support to micro-business has been formed in France. Apart from providing financial assistance, the system includes substantial tax benefits and simplified taxation schemes, easy reporting system and simple procedures for filing tax return, facilitated social regime, simplification of major bureaucratic formalities and strong information support in all stages of functioning of an enterprise.

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 Information and analytical providion of budget support of institutional sectors of the economy (on the example of the agricultural sector of Ukraine)

2020 ◽  
Vol 11 (9) ◽  
pp. 2355
Author(s):  
Oksana Radchenko ◽  
Maryana Matveyeva ◽  
Hanna Holovanova ◽  
Kateryna Makhyboroda ◽  
Yuliia Haibura
Keyword(s):  
Government Regulation ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
State Regulation ◽  
The State ◽  
Information Support ◽  
State Support ◽  
State Budget ◽  
Budget Support ◽  
Systemic Crisis

The aim of the article is to study the information support of the institutional field and state regulation of agricultural development of Ukraine through the analysis of current strategies and tools and programs of state support. The relevance of the study is due to the significant increase in the role of state support for key sectors of the economy in a systemic crisis caused by the coronavirus pandemic COVID-19 and restrictive quarantine measures. Limitation of budget funds implies an urgent need for their most rational use, identifying trends and areas of which this study is devoted. The research methodology is based on comparative analysis, economic and mathematical modeling, methods of assessing the effectiveness of budget programs, the use of analytical surveys, statistics on self-assessment of agribusiness and data from independent news agencies on the effectiveness of government regulation. The information base is the regulatory framework for state support of the agricultural sector, analytical studies on budget support for the agricultural sector and budget expenditures for agricultural development were based on official data from the State Statistics Service of Ukraine and the Ministry of Economy, Trade and Agriculture of Ukraine. The study analyses some components of the Strategy for the development of the agricultural sector of Ukraine, the Concept of development of farms and agricultural cooperation for 2018-2020, the project and the place of state support in its regulation. The dynamics of state support for 2016-2019 is shown, the main factors of influence are characterized and the dynamics of state support of the agricultural sector of Ukraine evaluated according to the OECD (Organization of economic cooperation and development) methodology is given. An analysis of the expenditures of the State Budget of Ukraine in 2020 on agricultural and rural development is carried out. The given research can be used at formation of current programs of budgetary support of branch, development of concepts of sustainable development of separate forms of managing – farms and peasant farms, adjustment of strategic plans, formation of their key indicators for monitoring and for increase methodological bases and principles of state regulation and other institutional factors of agricultural finance.

Implementation of the state policy in the forest complex of the Khabarovsk territory: the current stage

2020 ◽  
Vol 93 (4) ◽  
pp. 37-47
Author(s):  
N. E. Antonova ◽  
Keyword(s):  
Industrial Policy ◽  
State Policy ◽  
Small Businesses ◽  
Strong Dependence ◽  
Value Added ◽  
Federal District ◽  
The State ◽  
Chinese Market ◽  
State Support ◽  
Far Eastern

The Khabarovsk territory is the main forest industry region of the Far-Eastern federal district. The forest complex of the Khabarovsk territory, within the framework of the implementation of the "new model" of development of the Far-Eastern federal district, is a recipient of applied measures of the state policy. In addition, it is under the influence of a nationwide industrial policy aimed at increasing the production of high value added products. The purpose of the article is to study the results of implementation of the state policy measures for development of the forest complex of the Khabarovsk territory. The main instruments of the regional development policy (territories of advanced socio-economic development, the free port of Vladivostok, investment support for infrastructure) and industrial policy (subsidies, priority investment projects, quotas for the export of logs) are considered, the practice of their application in the forest complex of the region now is analyzed. It is shown that the influence of the listed public policy instruments is unequal in the strength of their impact, focus, and choice of preferences on the part of companies. It was revealed that, despite the applied regulatory measures, the parameters of the functioning of the forest complex of the Khabarovsk territory demonstrate instability, which is associated, among the other things, with the strong dependence of complex on the situation in the Chinese market. It is concluded that the state support is aimed at creating the production facilities and reaching the design capacity and does not apply to their achievement of design payback, which, given the instability of the situation, leads to their loss ratio and stoppage. In addition, it was revealed that state support instruments are used mainly by large companies and, as a rule, already have preferences from the government. For small businesses, there is no opportunity to use the instruments of state support, which leads to reduction in their number, and as a consequence to decrease in the special social role of the forest complex in the municipalities of the region.

scholarly journals Globalization and Development Trends of Vietnam’s Civil Law

2017 ◽  
Vol 6 (1) ◽  
pp. 145
Author(s):  
Duong Quynh Hoa
Keyword(s):  
Civil Law ◽  
Current Situation ◽  
The State ◽  
Internationalization Process ◽  
Current Development ◽  
Development Trends ◽  
Self Development ◽  
The Law

This article studies the development trends of Vietnam civil law in the globalization context. We focus on civil law, globalization and current development trends of Vietnam civil law. The interview results on 12 civil law experts indicated the current situation of Vietnam’s civil law and its development trends. The law tends to develop with the combination of nationality, internationalization, and self-development. The interview results showed some considerable achievements of the current Vietnam civil law in promoting and protecting the legitimate rights and benefits of individuals, organizations, the State and community. However, the experts still believed that the amendment and supplement of civil law is very essential in the globalization context. Hence, the article proposes five recommendations for improving Vietnam’s civil law in the internationalization process.

scholarly journals Current State and Trends of Development of the Agricultural Sector in Ukraine

2020 ◽  
Vol 24 (1) ◽  
pp. 143-150
Author(s):  
T. Piliavoz ◽  
◽  
L. Hlushchenko ◽  
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Agricultural Sector ◽  
The State ◽  
Economic Life ◽  
Special Role ◽  
Development Trends ◽  
Important Place ◽  
Agricultural Enterprises ◽  
Current State

Annotation. The article analyzes the current state and development trends of the agricultural sector of Ukraine, which has become one of those sectors of the Ukrainian economy that are developing very dynamically in recent years. Thanks to this sphere of the national economy that a significant part of gross added value is created, revenues to the budgets of all levels are formed, foreign exchange revenues from exports grow, and the investment process is actively carried out. The special role of the agricultural sector in the socio-economic life of the country is due to the unique combination of favorable climatic conditions and geostrategic position, the ability of Ukraine to occupy an important place in the international food market. Therefore, the study of the state and development trends of the agricultural sector of Ukraine is relevant. Purpose. The purpose of the article is to research the state and trends of the agricultural sector in the economy of Ukraine. Results. The article identifies the place of the agricultural sector in the country’s economy. The key macroeconomic indicators of the agricultural sector are analyzed. The dynamics of the share of agricultural products in total value added, the share of the rural population in the general structure of the population, the structure of employment of the population of Ukraine by all types of economic activity, as well as the share of the employed population in agriculture. It is determined that one of the urgent problems of the agricultural sector of Ukraine’s economy is to attract investments that are necessary to modernize the industry and ensure its competitiveness. The factors that contribute to attracting investment are identified. The volume of foreign direct investment in the agricultural sector and trends in foreign direct investment in the share capital of the agricultural sector are considered. The main obstacles to intensifying investment processes are highlighted. The financial results of the agricultural sector, the growth trend and the dynamics of profitability of agricultural enterprises are studied. The priority directions of the state regulation of the agrarian sector are offered. Conclusions. Considering the state and development trends of the agricultural sector of Ukraine, we can conclude that the agricultural sector occupies an important place in the economy and plays an important role in the socio-economic life of Ukraine. Taking into account the above areas and sound public policy will contribute to the further development of the agricultural sector of Ukraine. Keywords: agricultural sector; dynamics; development; agriculture; agricultural enterprises; investments; areas for improvement.

On the diversity of the effects of the state support for agriculture

2019 ◽  
pp. 59-73 ◽  
Author(s):  
Nikolai M. Svetlov ◽  
Renata G. Yanbykh ◽  
Dariya A. Loginova
Keyword(s):  
Agricultural Production ◽  
The State ◽  
Russian Regions ◽  
Negative Effects ◽  
State Support ◽  
Soft Budget Constraints ◽  
Institutional Conditions ◽  
Positive Effects ◽  
Production Factors ◽  
Corporate Farms

In this paper, we assess the effects of agricultural state support of corporate farms on their revenues from agricultural production sales in 14 Russian regions that differ in technology, environment and institutional conditions. In addition to the direct effect of the state support, the indirect effects via labor and capital are revealed. For this purpose, we identify production functions and statistical models of production factors for each of these regions separately. We find out diverse effects of the state support on revenues among the regions. Positive effects prevail. Negative effects are mainly caused by labor reductions that follow subsidy inflows. Another cause of negative effects is the soft budget constraints phenomenon.

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

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