scholarly journals Mining and logging industries in the context of Ukraine's EU accession

Author(s):  
Yevheniia Kaliuha

The purpose of the paper is to provide scientific and analytical substantiation for the organizational and legal forms of business entities of mining and logging sectors in accordance with the requirements of the EU Accounting Directive 2013/34 on the disclosure of complete and objective information of tax payments in favour of the state. Subject of study.Regulatory framework for the organizational and legal forms of economic entities of mining and logging sectors. The article substantiates the need for implementation in Ukraine of international standards and best practices of disclosure of information in the extractive industries (mining and logging) in accordance with the Initiative on providing transparency based on main provisions of the accounting Directive 2013/34/EU. Disclosure of information will provide the public with the possibility to access complete and objective information on payments of business entities that operate in the extractive industries in favor of their recipients, creating preconditions for publicly responsible use of minerals resources of national importance. For this purpose, the organizational and legal forms of business entities for the last three years (01.01.2015 - 01.01.2017) have been analyzed and the compliance of the Directive 2013/34/EU with their criteria has been determined.On the basis of the information received it is necessary to make adjustments to legal acts of the business entities in Ukraine. Conclusions. Organizational and legal status of economic entities operating in Ukraine (mining and logging industries) needs to be revised according to the requirements of the Directive 2013/34/EU and the current legal and regulatory framework. For this it is necessary to determine such indicators as total balance sheet and net turnover considering the average number of employees in the unit of account of European countries. This will lead to the business entities consolidation correspondingly to reducing their number, and will thereafter facilitate the administration of taxes in Ukraine.

2020 ◽  
pp. 38-41
Author(s):  
N. V. Shcherbakova

The article is devoted research of question of the modern state of scientific thought in relation to studies about subjects of corporative law. There is actuality of theoretical and practical value of select problems, taking into account prevalence of different legal forms of legal entities in an economic turn. The analysis of becoming and development of studies is conducted about subjects of corporative law. Specified, that transition of Ukraine from administratively command system to the market relations caused the appearance of new legal forms conducts of economic activity, which got partial embodiment in a national legislation which must was have time after stormy development of economic relations and design the most adequate forms of realization of business. It is rotined that the multidimensionalness of legal description of subjects of corporative law predetermines appearance of different scientific looks and approaches. It is set that the modern state of studies about subjects of corporative law is characterized the presence of civil legal and economic legal approaches among which an author is select narrow and wide interpretation of circle of subjects of corporative law. It is found out, that such selection predefined by certain factors, in particular, by establishment of a particular branch belonging of corporative legal relationships, its’ legal nature and content, and also it is well-proven that list of participants, subjects of corporative legal relationships related to the selection of interests of the proper circle of persons, their defence. Generalization is done, that the perspective is see subsequent research of problems of subjects of corporative legal relationships both in part of decision of general circle of these subjects and features of legal status of commercial companies, legal entities of corporative type created in different legal forms, taking into account importance of such developments, by conditioned euro-integration steps between Ukraine and EU in the sphere of legislation about companies and corporative management, and by adduction the legal adjusting over of activity of corporations to the requirements of international standards and gradual rapprochement with the rules of EU.


2021 ◽  
Vol 11 (4) ◽  
pp. 4058-4068
Author(s):  
Misirov Kamoliddin

The article is devoted to the study of the relationship between financial and environmental reporting indicators in accordance with international standards, which highlights aspects related to the proper disclosure of information on the environmental responsibility of business entities. Improved reporting of environmental costs in line with international standards.


2021 ◽  
Author(s):  
Viktoriia Umanska ◽  
◽  
Nataliia Butko ◽  
Ilona Svynarenko ◽  
◽  
...  

The purpose of the article is to substantiate and disclose the features of accounting, taxation and control of payments to employees of the enterprise, taking into account legislative changes. The relevance of the topic is that wage is the basis of social and labor relations of different categories of persons: employees, employers and the state. It fills social funds through tax payments, the basis for which is the payment of employees of the enterprise. The theoretical and methodological basis of the study is fundamental principles of modern economic theory, the scientific work of scientists. Methods used in the article: theoretical analysis and synthesis of the test material, social and qualitative research methods. The essence and structure of payments to employees of the enterprise in accordance with national and international standards of accounting and financial reporting are studied. The components of payments to employees within the enterprise in accordance with PSBA 26 "Payments to employees" are considered. These are current payments, dismissal payments, post-employment payments, payments of equity instruments of the enterprise, other long-term payments to the employee. Accounting accounts used for accounting and taxation of payments to employees at the enterprise are highlighted. The types of tax payments that are made on payments to employees of domestic business entities in accordance with the requirements of current legislation are described. They are the single contribution to the compulsory state social insurance, personal income tax, military tax. The information regarding changes of normative-legal maintenance of taxation of payments to employees of the enterprise is reviewed. It is proposed to carry out control procedures for payments to employees within the enterprise in order to obtain reliable information for management decisions aimed at correcting the negative consequences of violations of labor legislation, their prevention and avoidance in the future. The obtained research results deepen the theoretical aspects of accounting and control of payments to employees of the enterprise, as well as provide an opportunity to take into account significant changes in regulatory and legal support for their taxation under the new requirements.


2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Vien The Giang ◽  
Vo Thi My Huong

The article analyzes and clarifies the position and role of business households in the system of business entities in the market economy in Vietnam. From its small-scale position, restrictions on the rights to use labor and business locations, current Vietnamese laws have established provisions to ensure equality in legal status, autonomy, and self-responsibility on business transactions of business households. However, the business household is built and managed on the basis of the family, the members of the business household both show blood relation and economic relation. Therefore, the family traditional cultural factors have a huge impact on the internal and business relations of household businesses. The traditional family relationship, and the relationship among the members (of the business household) in the business relations related to asset liability and the development support policy of the State will form the pillar to promote the development of household businesses to become an important and indispensable part of the market economy and international integration in our country currently.


Author(s):  
Андрій Матвійчук

Сформульовано визначення поняття «міжнародна неурядова організація» (МНУО) як організоване об'єднання представників громадськості різних країн, створене відповідно до національного законодавства для досягнення цілей і завдань розвитку громадянського суспільства й міжнародних відносин, що діє відповідно до загальновизнаних принципів Уставу ООН і норм міжнародного права на території двох і більше держав і володіє консультативним статусом. З’ясовано, що видовими ознаками, які містять у собі: цілі й завдання, характер діяльності, форму організації, наявність консультативного статусу тощо визначається відмінність міжнародної НУО від інших суб'єктів міжнародних відносин. Такі родові ознаки (як от: факт об'єднання людей, наявність постійних органів управління, Статуту тощо) є загальними для всього класу (роду) організацій. Обгрунтовано, що МНУО як учасник міжнародних відносин, є суб'єктом міжнародного права, однак їх правосуб'єктність має функціональний характер, тобто обмежений її консультативним статусом. Продемонстровано, що МНУО є неофіційною сполучною ланкою між національними урядами й міжнародним співтовариством, беруть активну участь у розробці міжнародних стандартів, методів, моделей і співвідносять їхню національну значимість з міжнародно-правовою. Зазначається, що у національному законодавстві України спостерігається тенденція оптимальної розробки питань, що стосуються правового статусу МНУО з огляду на міжнародні принципи й стандарти. Водночас, не можна йти шляхом повного їхнього копіювання, оскільки держава, ґрунтуючись на своєму суспільно-історичному досвіді, досвіді функціонування правової системи, на існуючих суспільних відносинах і своїх національних інтересах, сама має право визначати правовий статус МНУО. Пропонується у змінах до закону «Про неурядові організації» відобразити основну ідею, яка полягає в тому, що неурядові організації є ядром громадянського суспільства, найважливішим фактором розвитку демократичної держави й міжнародних відносин, засобом реалізації громадянами своїх прав і свобод. Matviichuk Andriy V. Activities of international nongovernmental organizations in the legislative and legal space of Ukraine The definition of the concept of "international non-governmental organization" (international NGO) as an organized association of representatives of the public of different countries, formulated in accordance with the national legislation for the achievement of the goals and objectives of the development of civil society and international relations acting in accordance with the generally recognized principles of the Charter of the United Nations and the norms of international law on the territory of two or more states and has consultative status. It was found out that the specific features that include: goals and objectives, the nature of activity, the form of organization, the presence of consultative status, etc., is determined by the distinction of the international NGO from other subjects of international relations. Such generic attributes (such as the fact of association of people, the presence of permanent bodies of government, the Statute, etc.) are common to the entire class (kind of) organizations. It is substantiated that international NGO as a participant in international relations is a subject of international law, but their legal personality is functional, that is, limited by its consultative status. It has been demonstrated that the international NGO is an informal link between national governments and the international community and is actively involved in the development of international standards, methods, models and their national relevance with international legal law. It is noted that in the national legislation of Ukraine there is a tendency for the optimal development of issues related to the legal status of the international NGO, taking into account international principles and standards. At the same time, it is impossible to go through the full copying of them, since the state, on the basis of its socio-historical experience, the experience of functioning of the legal system, in existing social relations and its national interests, has the right to determine the legal status of the Ministry of the Interior. The proposed amendments to the law "On Non-Governmental Organizations" reflect the basic idea that non-governmental organizations are the core of civil society, the most important factor in the development of a democratic state and international relations, as a means of citizens' realization of their rights and freedoms.


Author(s):  
S. V. Selishchev

The article deals with selected issues of the application of international standards of audit in domestic practice. The source of the main problem, which hinders the development of a unified methodological approach to the application of international standards, is determined, and proposals for its solution are provided. Particular attention is paid to the methodological recommendations for reflecting the requirements of international standards in the auditor’s working papers. The investment activity of foreign partners in Ukraine is conditional on the financial statement clarity for domestic business entities and their trust in them. While the former can achieved by the application of International Financial Reporting Standards, the latter is dependent on the application of International Standards of Auditing (ISA). The purpose of the article is to develop a methodological approach to the application of ISA, based on clarification of their essence and nature. The study of audit practice and opinions of users of audit reports shows that one of the key issues is compliance with the going concern basis of accounting by management personnel in preparing financial statements. It can be concluded from the study that ISA do not conform to the definition of “standards”, being more similar with some kind of “rules”. It means that ISA constitute the rules for performing audit by focusing the auditor attention on a specific set of issues and objects. This approach allows for a certain extent of control over the completeness the audit process and for assuring selected aspects of quality.


2017 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
LESTARI NINGRUM

Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The purpose of this research is to analyze the linkage of the board directors and the status of aviation industry licensing law. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study. The result shows that the airlines company should provide the capital risk and high insurance of the third party. UUPT also has given the authority of the shareholders (who owns 20 % of the share) to be decision makers in the company. However, without independent surveillance, it is possible that the shareholders do some mistakes in making decisions. Some mistakes are related to the policy, the using of authorized capital, and others. Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study.


2021 ◽  
Vol 8 (523) ◽  
pp. 140-150
Author(s):  
O. T. Zamaslo ◽  
◽  
D. A. Kozak ◽  

The article is aimed at examining the problem of laundering black money in the offshore jurisdictions. Attention is paid to the key factors that attract economic entities regarding business registration in offshore zones. The impact of the tax burden on the process of moving profits to offshore jurisdictions is considered. The volumes of losses of the State Budget of Ukraine related to tax evasion of the funds placed on the accounts of offshore companies have been studied. The most typical schemes of laundering black money in offshore zones are presented, as well as a number of stages that form the process of laundering are highlighted. Emphasis is placed on round tripping investment as a key mechanism for returning foreign funds to a resident in the form of foreign direct investment, the main factors in the use of round trip transactions by Ukrainian business entities are allocated. Attention is drawn to the percentage of countries, which are the largest investors in Ukraine. It is determined that the use of offshore schemes by Ukrainian businesses contributes to the growth of the shadowing of the national economy and causes a direct negative impact on Ukrainian financial security, which is confirmed by the results of the National Risk Assessment 2019. Emphasis is placed on the OECD / G20 Base Erosion and Profit Shifting (BEPS) initiative to prevent money laundering offshore, and Ukraine’s key measures to implement relevant international standards are specified. Prospects for further research in this direction are to identify measures directed towards deoffshorization of the national economy, including through the implementation of the BEPS 2.0 Action Plan.


2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Novak Tamara ◽  
◽  
Marchenko Svitlana ◽  

The article is devoted to the analysis of some problems of organizational and legal forms of management in the agricultural sector. The main tendencies of development of organizational and legal forms of Ukraine in the aspect of deregulation of entrepreneurial activity and opening of the market of agricultural lands are determined. The role and significance, types, legislative and doctrinal approaches to determining the organizational and legal form of agricultural production are highlighted. On the basis of the analysis of legal literature, national legislation and practice of its application the problems of separate organizational and legal forms of conducting agricultural production (farms, collective agricultural enterprises, etc.) are analyzed. It is concluded that the principle of equality of ownership and management in agriculture is violated in Ukraine. Keywords: organizational and legal forms, business entities, agricultural production, agricultural sector, farms, collective agricultural enterprise


Author(s):  
Alexander Smirnov ◽  
Andrey Santashov

The article describes the conceptual basis for a new special research theory — extrajudicial forms of protecting rights and freedoms of a person in the field of criminal law relations. The authors introduce the concept of these forms and their system consisting of legal and non-legal forms of such protection. It is concluded that the reaction of the state to the implementation of legal extrajudicial forms of protecting rights and freedoms of a person in the field of criminal law relations should be improved with the purpose of ensuring greater justice when making decisions on criminal prosecution for the self-defense of the legal status of a person in the analyzed sphere of relations. The authors offer a number of suggestions on changes and amendments to the Criminal Code of the Russian Federation that would improve the effectiveness of this reaction. On the other hand, non-legal forms of self-defense in the field of criminal law relations should be prevented. The authors present a list of factors determining the existence of these forms in the Russian society, some of which, due to certain circumstances both in the past and present period of the deve­lopment of Russian state and society, have an «excusable» character. These factors include both global (the spread of various discrimination practices, ideas of extremism and religious radicalism; the escalation of violence) and national factors (historical predetermination of state and public development; features of cultural development of the Russian society; specifics of the implementation of state policy and public administration activities; drawbacks of criminal law regulation of social processes and law enforcement activities; destructive practices of social relations; moral and psychological state of the society; influence of propaganda; defective educational and pedagogical influences, etc.). The authors also present a system of preventive measures aimed at eradicating non-legal forms of the analyzed extrajudicial protection. This system includes measures of developing a state reaction to crimes that would correspond to social expectations, ensuring a greater strictness of criminal law, unavoidability of prosecution, as well as measures of moral rehabilitation of the Russian society, raising the level of its legal conscience and culture. The authors suggest the introduction of a norm that establishes criminal liability for usurping the power of the court connected with the administration of justice.


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