Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

scholarly journals Institutional and Systemic Determinants of the Development of Business Entities in the Market of Accommodation and Catering Services

2018 ◽  
Vol 11 (1) ◽  
pp. 109-117
Author(s):  
Marek Kuźmicki
Keyword(s):  
Data Collection ◽  
Government Policy ◽  
Business Development ◽  
Computer Assisted ◽  
Tax System ◽  
Development Organizations ◽  
Business Entities ◽  
Aid Programs ◽  
The Competitiveness Of Enterprises ◽  
Local Government Policy

Abstract Subject and purpose of work: The aim of this article is to determine the influence of the institutional and systemic environment on the development of enterprises providing accommodation and catering services in Lublin province. Materials and Methods: The direct questionnaire and computer-assisted method of data collection CAWI were used to carry out research. Results: The research conducted in 2007 and 2013 shows that there was a positive change in the institutional and systemic environment, with improved access to capital and EU aid programs, along with government policy, local government policy and promotion, as well as tourism and business development organizations. Conclusions: Entrepreneurs expect greater involvement of the state in activities that encourage the increase of the competitiveness of enterprises. The issue of simplifying the tax system and reducing the existing taxes is particularly important.

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.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Program-Target Budgeting as a Tool for Investment Stimulation of Business

2018 ◽  
Vol 11 (3) ◽  
pp. 77-82 ◽  
Author(s):  
A. I. Masterov
Keyword(s):  
Current Practice ◽  
Negative Impact ◽  
Key Factors ◽  
Economic Sectors ◽  
State Budget ◽  
Research Findings ◽  
The Subject ◽  
Program Budgeting ◽  
Large Investment ◽  
Stimulation Of

The paper discusses the use of the program-targeted budgeting methodology in the investment stimulation of business in the most problem sectors of the economy. The subject of the study is the dynamics of business activity in key economic sectors adversely affected by factors of the economic and geopolitical nature. The purposes of the study were to identify the key factors that have a negative impact on economic growth and seek options for investment stimulation of business activities in the most problem sectors of the economy using state budget funds. It is concluded that the current practice of budget investment is associated with significant risks and poor justification of investment decisions. Therefore, the American practice of the program budgeting in the implementation of large investment infrastructure projects using budget funds seems to be advantageous. Based on the research findings, methods for increasing the effectiveness of program-target budgeting tools under the Russian conditions are proposed.

Digitalization of Competition in the Insurance Market

2018 ◽  
Vol 11 (2) ◽  
pp. 121-128
Author(s):  
D. V. Bryzgalov
Keyword(s):  
Digital Technologies ◽  
Insurance Market ◽  
Insurance Companies ◽  
Sales Channels ◽  
Channel Competition ◽  
Research Findings ◽  
The Subject

The subject of the research is the influence of the insurance market digitalization on competition forms in insurance. The purpose of the research was to study the forms of competition and factors of competitiveness in the process of digitalization of insurance activities. The research findings revealed the specifics of competition between insurance companies in digital sales channels of insurance services, and identified groups of new factors in the competitiveness of insurance programs. The paper describes two models of the policyholder behavior typical for traditional and digital sales channels in the insurance market — classical and digital. It is concluded that the digitalization of the insurance market influences the competition between insurance companies making a shift towards the channel competition and contributing to the emergence of new competition factors for insurance programs developed with digital technologies.

THE METADIALOGUE CONCEPT IN ITS LINGUISTIC ASPECT

2019 ◽  
Vol 29 (5) ◽  
pp. 721-726
Author(s):  
Yu.V. Kupriyanova ◽  
I.M. Vasilyanova
Keyword(s):  
Subject Matter ◽  
Dynamic Structure ◽  
Point Of View ◽  
Semantic Relations ◽  
Human Cognition ◽  
Main Research ◽  
Key Points ◽  
Research Findings ◽  
The Subject ◽  
Linguistic Aspect

The article summarizes the key points in the development of the metadialogue phenomenon from a linguistic point of view. Some stages of the development of this concept and the difficulties associated with its structuring are covered. The main research findings of modern foreign and domestic experts on its study are considered. Some characteristics of the subject of the research from the standpoint of various pragmatic installations are given. On the basis of the dynamic structure of the metadialogue development, certain principles of semantic relations connected with the dialectical nature of human cognition are presented. Excursion into the history and evolution of the concept is presented. Several types of formulation of the subject matter are given. In accordance with the goal of speech exposure, internal problems of the development of metadialogue are highlighted and the critical points related to solving these problems are described. The rules of metadialogue flow are explained at the level of steps, the success/failure of which directly affects the final result of communication. The prospects of development of the concept research in accordance with various types of discourse are indicated.

The Prosecutor in Arbitration: A Historical Perspective

2021 ◽  
Author(s):  
E.V. Kolesnikov ◽  
Keyword(s):  
Economic Activity ◽  
Present Stage ◽  
Society Business ◽  
Economic Relations ◽  
Legal Norms ◽  
Stage Of Development ◽  
Legitimate Interests ◽  
The Subject ◽  
Business Entities ◽  
Degree Of Participation

The subject of the study is a retrospective of the legal norms formation. Under these norms the prosecutor will be able to govern the issues of ensuring the legitimate interests of the state, society, business entities and the rights of citizens in resolving disputes in the field of economic activity. Chronological framework of research includes the period from the establishment of prosecutor's office in 1722 up to the collapse of USSR in 1991. The relevant legislation is analyzed. The author examines the scope of prosecutor powers in this sphere at different stages of formation and development of prosecution, and reveals the problems of determining the prosecutor's office place in the system of existing at that time bodies of state power. It is concluded that the prosecution authorities, since their creation in Russia and up to the present stage of development, taking a greater or lesser degree of participation in the resolution of disputes in the sphere of economic activity, played a significant role in the protection of exclusively state interests. The interests of society, business entities and citizens in the sphere of economic activity if there is a dispute were considered only through the prism of such interests. The hierarchy of interests of participants of economic activity in dispute resolution was unbalanced and built without taking into account the interests of all participants of economic relations.

scholarly journals A first step towards service-dominant logic as a new approach to overcome challenges in business intelligence

2014 ◽  
Vol 17 (2) ◽  
pp. 220-231
Author(s):  
Pamela Clavier ◽  
Hugo Lotriet ◽  
Johan Van Loggerenberg
Keyword(s):  
Literature Review ◽  
South African ◽  
Business Intelligence ◽  
New Approach ◽  
High Expectations ◽  
Dominant Logic ◽  
Interpretive Case Study ◽  
Research Findings ◽  
Banking Institution

High expectations are set for Business Intelligence (BI), yet it fails to consistently deliver accordingly: there are numerous reports of BI challenges and failures. Existing approaches to address BI challenges are largely found to be ineffective, highlighting the need for a new approach. This paper examines how BI is perceived or understood and establishes that, firstly, BI is inherently grounded in Goods-Dominant (G-D) logic and secondly, that this can be linked to the challenges that are experienced within BI. A recommendation is made for a shift to Service-Dominant (S-D) logic as a new avenue of exploration to assist in overcoming BI’s prevailing challenges. Identifying the inherent G-D logic in BI provides the first step necessary in making this shift. Research findings are based on an interpretive case study of a South African Banking institution as well as a literature review.

Sex Differences in Children's Art

1982 ◽  
Vol 164 (3) ◽  
pp. 271-289 ◽  
Author(s):  
Karen McNiff
Keyword(s):  
Sex Differences ◽  
Subject Matter ◽  
School Adjustment ◽  
Children's Art ◽  
Artistic Activity ◽  
Psychological Differences ◽  
The World ◽  
Research Findings ◽  
Trends Over Time ◽  
The Subject

This paper examines the similarities and differences in the art of boys and girls aged six, seven, and eight. It is primarily concerned with the ways in which the subject matter of the children's art reflects sex differences in interests, introspective thought, and symbolic organization of the world. The methodology, based on the spontaneous art experience, seeks to establish that artistic activity is a viable medium through which information on the non-discursive aspects of children's thought can be obtained. Over 1800 drawings, done by 26 children, were collected. The content of the drawings was examined for its range of subject matter and for thematic trends over time. It was found that girls and boys consistently portray very different subjects. The children's art did not present stereotypic images of sex roles nor could the contrasts be specifically attributed to genetic, social, or psychological differences between the sexes, although there was some correlation with the research findings in those areas. It was concluded that girls and boys have very different expressive interests and needs which are not fully incorporated into their educational environment and which affect all areas of school adjustment.

Nilai Cipta–sama Sistem Pengurusan Pembelajaran Awal

2012 ◽  
Vol 60 (1) ◽  
Author(s):  
Mohamed Nazul Ismail ◽  
Yazrina Yahya ◽  
Muriati Mukhtar
Keyword(s):  
Management System ◽  
Learning Management System ◽  
Generic Model ◽  
Data Sampling ◽  
Service Dominant Logic ◽  
Critical Feature ◽  
Dominant Logic ◽  
Lecture Notes ◽  
Research Findings ◽  
Learning Management

The purpose of this study is to identify the value co-creation of a Learning Management System. Data were collected through a Laddering Technique based on Means-End Chain Theory, Service Dominant Logic and Rokeach Value List (1973). Value co-creation elements are important to identify the critical feature during the design process of the Learning Management System. A number of 30 respondents were selected using purposive data sampling technique. This is a case study based on Sistem Pengurusan Pengajaran dan Pembelajaran Interaktif, UKM (SPIN). Research findings listed six value co-creation elements consists of self directed, capability, intellectual, ambitious (hardworking), responsibility and helpful. The findings were shown in an implication matrix and Value Hierarchy Map (VHM). Significant of the study is to help identify co-creation value based on critical features such as Lecture Notes, Annoucement and Course Profile. These critical features are able to provide great impact on the success of a Learning Management System. The research findings could be developed into a generic model of value co-creation model. Keywords: Laddering technique; learning management system; value co-creation; means-end theory;servic dominant logic Kajian ini bertujuan untuk mengenal pasti nilai cipta-sama dari sebuah sistem pengurusan pembelajaran. Data diperoleh melalui Teknik Laddering berlandaskan Teori Means-End, Service Dominant Logic dan Senarai Nilai Rokeach(1973). Elemen nilai cipta-sama ini penting dalam mengenal pasti fitur kritikal semasa proses mereka bentuk sistem pengurusan pembelajaran yang berjaya. Seramai 30 orang responden dipilih melalui teknik persampelan bertujuan. Reka bentuk kajian ini berasaskan kajian kes dengan menjadikan Sistem Pengurusan Pengajaran dan Pembelajaran Interaktif, UKM (SPIN) sebagai medium kajian. Dapatan kajian ini menyenaraikan 6 elemen nilai cipta-sama iaitu kawalan kendiri, berkebolehan, intelektual, cita-cita (kesungguhan), tanggungjawab dan saling bantu. Hasil kajian ini dipaparkan dalam bentuk matrik implikasi dan Rajah Hirarki Nilai (RHN). Sumbangan daripada kajian ini dapat membantu mengenal pasti elemen nilai cipta-sama yang diwakili oleh fitur kritikal seperti Lecture Notes, Annoucement dan Course Profile. Fitur kritikal ini berupaya memberi impak besar terhadap kejayaan sesebuah sistem pengurusan pembelajaran. Hasil kajian ini penting untuk dikembangkan sehingga terbina model generik berasaskan nilai cipta-sama. Kata kunci: Teknik laddering; sistem pengurusan pembelajaran; nilai cipta-sama; teori means-end; service dominant logic

Sign in / Sign up

Export Citation Format

Share Document