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 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.

Evolution of the rendering services system for support of small business at a municipal level

2015 ◽  
Vol 9 (3) ◽  
pp. 33-0
Author(s):  
Наталья Хаванова ◽  
Natalya Khavanova ◽  
Елена Бокарева ◽  
Elena Bokareva
Keyword(s):  
Small Business ◽  
Economic Reforms ◽  
The State ◽  
Non Profit ◽  
Modern Economic ◽  
Business Entities ◽  
Further Development ◽  
Municipal Level ◽  
Different Levels ◽  
Small And Medium Business

The modern economic theory, and also the realized state economic policy attach to small business special and multidimensional significance. Thus for fuller and fast disclosure of high potential of small business purposeful application of special measures for support of this sector of economy, which are being carried out by the state at the different levels seniority is almost justified. Such theoretical ideas and also based on them practical approach gained universal acceptance and currency. Russia didn´t become an exception, because here in the 1990th years under the conditions of economic reforms expansion and formation of sector of small business the state development of system for its support was started. The question of further development of small business exists in Russia at all levels today - federal, regional and municipal. The possibility of acceleration of economy modernization in Russia, its transfer to an innovative way of development, is looked through in its decision. The infrastructure for support of small and medium business entities includes commercial and non-profit organizations, which are created, carry out the activity or being involved as providers with the purpose of placing orders for supplies of goods, the performance of work and the rendering of services for state and municipal requirements within implementation of federal, regional or municipal programs of development of small and medium business entities, which ensure the conditions for creation of small and medium business entities.

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 Profitability and competitiveness of forestry in European countries

2011 ◽  
Vol 57 (No. 9) ◽  
pp. 369-376 ◽  
Author(s):  
M. Kovalčík
Keyword(s):  
Significant Influence ◽  
Value Added ◽  
Sustainable Forestry ◽  
The State ◽  
European Countries ◽  
Forest Sector ◽  
Universal Indicator ◽  
Net Value Added

Competitiveness of the forest sector is a necessary prerequisite for the multiple benefits that sustainable forestry provides to society. There is no universal indicator of competitiveness. GDP of the forestry and contribution of forestry to the GDP could be suitable indicators for the forest sector. Competitiveness of forestry may be evaluated by gross and net value added and by the entrepreneurial income as well. The aim of this paper was to compare the competitiveness of forestry in selected European countries based on the results of Economic Accounts for Forestry. On the basis of provided analyses it can be stated: there are great differences in profitability and competitiveness among the particular countries and between the indicators per employee and hectare of forest as well. The state of economy as well as the region has a statistically significant influence on profitability.

TOPICAL ISSUES OF INDIVIDUAL INCOME TAXATION IN THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 83 (4) ◽  
pp. 87-93
Author(s):  
Z. Ilimzhanova ◽  
Keyword(s):  
Social Services ◽  
National Income ◽  
Value Added ◽  
Well Being ◽  
Petroleum Products ◽  
The State ◽  
The Social ◽  
Indirect Taxes ◽  
The Republic ◽  
Business Entities

Taxes are legally established payments that business entities and the population are obliged to pay in accordance with the established rules for filling the state treasury. Nowadays, taxes are used by the state to redistribute national income and serve as the main source of state revenue necessary for the implementation of its main functions: the maintenance of the administrative apparatus, law enforcement and social services, financing of the social security system. Also, with the help of taxes, the state can level income inequality among different groups of the population in order to increase their well-being as a whole. Individuals in Kazakhstan are required to pay personal income tax, transport tax, land tax, property tax of individuals. Pensions, sick leave payments and social benefits are formed from these contributions. In addition, individuals bear the burden of paying indirect taxes value added tax and excise taxes on alcohol, tobacco and petroleum products. According to some estimates, individuals actually pay more than 50% of the amounts of indirect taxes received by the budget of the Republic.

scholarly journals THE ESSENCE OF INCOME AND PROFIT OF NON-PROFIT INSTITUTIONS AND APPROACHES TO THEIR DETERMINATION

2021 ◽  
Vol 26 (2(87)) ◽  
Author(s):  
Serhii Baranov
Keyword(s):  
Rapid Development ◽  
National Development ◽  
The State ◽  
Economic Life ◽  
Legal Form ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Business Entities ◽  
Definition Of

The key characteristic of the XXI century is the rapid development of productive resources and information technologies. This feature results in the fast development of new and existing forms of entities and to the globalization of their activities. Non-profit organizations, regardless of organizational and legal form, are beginning to play a significant role in the socio-political and economic life of modern states. Such organizations promote the development of civil society and freedom of speech, and they can be a tool for achieving both the long-term and short-term goals of the state, or a group of people united on a certain basis. That is why the legal and tax regulation of non-profit organizations is an important factor in their development and serves as a tool to control the activities of non-profit institutions by the state. By regulation of the kinds of non-profit activity, the state may promote concepts of national development as, for example, an increase of life term through granting non-profit status to sports clubs and defined hospitals. Such an approach, in the long-term perspective, may result in economic growth through an increase of lifecycle of productive resources. As of today, one of the most discursive categories related to accounting and taxation of non-profit organizations is the concept of profit which appears as a result of excess revenue of the non-profit organization over expenses related to the execution of the statutory activity. In this article, the approaches to the definition of the concept of profit and income of a non-profit institution were analyzed through the analysis of existing approaches to its definition applied to classical business entities, also the definition of a profit of a non-profit organization was proposed. Additionally, possible sources of income of a non-profit institution in accordance with current legislation, and the peculiarities of payment of remuneration to employees of non-profit institutions were analyzed. Moreover, based on the normative requirements of the Ukrainian state authorities the general formula for calculation of the taxable income of non-profit organizations was designed.

scholarly journals Ecological and economic component in the state management of the potential of the regions

2019 ◽  
Vol 6 (11-12) ◽  
pp. 28-36
Author(s):  
V. M. Horbyk
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Security ◽  
The State ◽  
Economic Situation ◽  
Regional Differentiation ◽  
The Sustainable Development ◽  
Balanced Development ◽  
State Management ◽  
Business Entities

The article considers the ecological and economic component as a prerequisite for the sustainable development of regions and the country as a whole, which is one of the most resonant issues of the programs of international environmental forums, an integral part of the economic policy of regional entities. Due to the increase in the population of the planet, the aggravation of the food crisis, the achievement of the goals of natural and economic development is a prerequisite for maintaining stability in the global space. The growth of the tendencies of regionalization of economic relations requires an expansion of the spectrum of state governance instruments that would lay the institutional preconditions for the transformation of regional economies towards the achievement of identified indicators of sustainable development of regions.The ecological and economic situation in Ukraine has its territorial differences both in terms of the nature and severity of the problems, and the possibilities of their practical solution. This implies the objective need for regional differentiation of government management decisions and practical actions aimed at stabilizing and improving the environmental and economic situation. Significant difficulties arise in ensuring the balanced development of transboundary regions, which, in conditions of strengthening integration processes, are most vulnerable to excessive expansion of transnational business entities and unwarranted import of market economy institutions.The basic provisions of the theory of the ecological and economic component in the state management of the natural and economic potential of the regions are formulated. The methodical approaches to determining the level of ecological and economic security of the regions, directions of development of the mechanism of state management of environmental activity at the regional level are determined. Applied tools for the implementation of state management of ecological and economic development of regions have been developed.

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.

How the New Rules of Exchange on Markets Are Justified

2011 ◽  
pp. 104-123
Author(s):  
V. Radaev
Keyword(s):  
Supply Chain ◽  
Value Added ◽  
Slotting Allowances ◽  
Consumer Markets ◽  
Depth Interview ◽  
Retail Managers

Continuous relational conflicts between market sellers in Russian consumer markets are derived not only from redistribution of value added in the supply chain but also from a lack of legitimacy faced by the new rules of exchange. The paper explains the economic meaning of slotting allowances and other additional contract requirements as viewed by market sellers. A major source of data comes from a series of in-depth interview with retail managers and their suppliers.

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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