scholarly journals ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

2021 ◽  
pp. 48-57
Author(s):  
Ганна Сергіївна Ліхоносова
Keyword(s):  
System Analysis ◽  
Private Investment ◽  
Business Environment ◽  
Economic Incentives ◽  
The State ◽  
Practical Significance ◽  
Social Constraints ◽  
Situational Assessment ◽  
Business Entities ◽  
The Impact

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments

scholarly journals THE STATE OF DEVELOPMENT OF INTERNATIONAL BUSINESS IN CRISIS CONDITIONS IN UKRAINE

2021 ◽  
Vol 6 (2) ◽  
pp. 84-89
Author(s):  
Oksana Melnichuk
Keyword(s):  
International Business ◽  
Business Processes ◽  
System Analysis ◽  
Raw Materials ◽  
Practical Significance ◽  
High Tech ◽  
Business System ◽  
Business Entities ◽  
The Impact ◽  
Practical Recommendations

The subject of the study is a set of basic theoretical, scientific and methodological provisions and practical recommendations for analyzing trends in the system of international business and increase the effectiveness of institutional support for enterprises participating in international business. In the course of the research such concepts as "foreign economic activity", "international entrepreneurship", "international business" are considered. The latter is proposed to be considered as a system of business processes implemented by business entities outside of their own country and aimed at achieving strategic goals. Research methods. General scientific and special methods are used in the work, which allow to systematically solve problem tasks in the chosen direction of the research. In the course of the research such methods are used as: method of theoretical generalization; system analysis; graphic and analytical methods. Results. An analysis of the impact of the coronavirus pandemic on the activities of international market players has been made. A comprehensive analysis of the volume, commodity, geographical structure of exports and imports of goods in Ukraine in 2018-2020. It is determined that Ukraine overwhelmingly exports raw materials and imports high-tech goods. Despite the decline in foreign trade, the general trend indicates that exports and imports will grow in the long run. An objective analysis of the functioning of the Ukrainian business system with the help of many world ratings, which allow us to assess the place of Ukraine in the global conditions of development, in comparison with the economies of other countries. As a result of the study, it was determined that Ukraine is inferior to other countries in the world in trade, regulatory policy, national branding, etc., and has the best position in the field of budget transparency. The results of the analysis indicate the need to implement effective organizational and economic principles aimed at improving the quality of Ukraine's business system. The analysis and construction of the profile of the national business system allowed to identify the main problems in the system of international business and begin to form measures to address them. The practical significance of the obtained results is that the theoretical provisions and practical recommendations obtained by the author as a result of the study can be used in developing directions for the transformation of national international business in a crisis.

scholarly journals Development of Tax Stimulation and Business Environment in Slovakia

2020 ◽  
Vol 83 ◽  
pp. 01011
Author(s):  
Ivona Ďurinová ◽  
Natália Tačarová
Keyword(s):  
Graphical Representation ◽  
Slovak Republic ◽  
Tax Incentives ◽  
Business Environment ◽  
The State ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
The One ◽  
The Impact ◽  
New Jobs

Tax incentives are specific and targeted tax instruments in the economic and social policy of the state. With appropriate tools, the state can support the creation of new jobs and also the sustainability of human resources in existing companies. The article deals with the issue of stimulation of companies in Slovakia and the suitability of the applied incentives in connection with the business environment. The aim of the paper is to approach and analyze the impact of tax incentives applied in the Slovak Republic and evaluate them based on their impact on business entities, respectively business environment. The analysis of the overall development of provided tax incentives in the Slovak Republic is focused on the period from 2002 to 2018. The paper uses the method of analysis and synthesis together with the methods of tabular and graphical representation. Mathematical and statistical methods are used in individual calculations. On the one hand, it can be stated that tax incentives are important, even necessary, for countries, given the inflow of foreign capital, but on the other hand, domestic businesses are disadvantaged by which foreign investors disrupt the domestic business environment.

scholarly journals PROBLEMS AND PROSPECTS OF TRANSFORMATION OF NATURAL RENT DISTRIBUTION ACCORDING TO THE PROVISIONS OF THE SUSTAINABLE DEVELOPMENT CONCEPT

2020 ◽  
Vol 1 (45) ◽  
pp. 7-23
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Sustainable Development ◽  
National Economy ◽  
System Analysis ◽  
The State ◽  
Practical Significance ◽  
Practical Implementation ◽  
Regulation Mechanism ◽  
The Sustainable Development ◽  
Development Concept ◽  
Business Entities

The urgency of the research consists in the imperfection of the mechanism of allocation and redistribution of natural rent, which significantly slows down the process of implementation of the sustainable development concept in Ukraine, both at the macroeconomic and microeconomic levels. The purpose and the objective of the research are to identify causes of unfair withdrawal and distribution of rental payments and the search for approaches to solve them considering the interests of the state, business entities that carry out economic activities using natural resources generating rent, and citizens of the country. To solve the research tasks and achieve the set purpose, the dialectical approach was used to assess the level of development of the formation, distribution and redistribution of natural rent; the system analysis was used to identify problems and substantiate measures of the state regulatory policy as to the redistribution of natural rent among entities of rental relations, as well as to determine areas for further use of rental income by business entities; the comparative analysis was applied to study the experience of using instruments, methods and levers of distribution and redistribution of rent;  the statistical methods was used to analyse the main indicators of distribution and redistribution of natural rent in the national economy; the abstract-logical method was applied to substantiate the basic theoretical provisions, formulation of conclusions. It is proved that the existing distribution of natural rent in Ukraine is imperfect due to the existence of a number of legal and fiscal-distributive issues. The model of the regulation mechanism of rental relations, which considers all entities of such relations, as well as requirements, the implementation of which brings the national economy essentially closer to the desired parameters of sustainable development, is proposed. The primary measures for transformation of the regulation mechanism of rental relations and directions of use of rental income by the business entity are determined. The practical significance of the research is to determine the necessary conditions and limitations of functioning of implementation mechanism of rental relations, as well as to determine the priorities of development of economic entities receiving natural rent. The obtained results will form the prospects for further research, which will consist of recommendations for practical implementation of the proposed regulation mechanism of rental relations.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

Environmental Scanning for Organisational Effectiveness: A Study of Select MSMEs of Jammu and Kashmir, India

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Vinay Chauhan ◽  
Sushma Kaushal
Keyword(s):  
Organizational Effectiveness ◽  
Business Environment ◽  
Two Dimensions ◽  
The State ◽  
The Other ◽  
Political Environment ◽  
Environmental Scanning ◽  
Jammu And Kashmir ◽  
Economic Dimension ◽  
The Impact

Environmental scanning yields greater anticipatory management that provides important inputs for aquitision and use of information for planning and designing organization strategies. Apart from this, effective environmental scanning activities are likely to deal with threats and grasp the opportunities to finally link with enhancing organizational effectiveness. In fact this relationship matrix has led the researchers to conduct an environmental scanning through an examination of the existing status the components of the macro-environment vis-a-vis their relationship with the organizational effectiveness. There are a number of approaches, which describe the macro-environment, of which PEST analysis is regarded as the most common approach for considering the external business environment. Thus, the present study applies PEST analysis to scan the existing business environment. Jammu and Kashmir due to its peculiar political, geographical, economic, and socio-cultural features, had led its cost mountain economy become a distinctive identity. Despite the fact that the state has rich endowments, international relations with its neighbours vis-a-vis its impact on political environment also pose developmental challenges for the business units operating in the state. This has provided valid rationale for conducting the present. The environmental scanning is done through the perception of the select entrepreneurs operating MSMEs in the state of J & K. An impact analysis of environmental factors (PEST) on the organizational effectiveness is also done in the study. The findings of the study show that the political environment of the state that is not favourable for entrepreneural development whereas the rest of the other drivers of PEST i.e. economic environment, socio-cultural environment, and technological environment show a favourable response of the entrepreneurs. In terms of cause and effect relationship, it is found that the first two drivers of the PEST i.e. political and economic dimension impacts OE positively whereas the other two dimensions namely socio-cultural and technological impacts OE negatively but it is pertinent to mention that the impact is very less and is insigninificant. The study also suggests some of strategic options for developing and creating an enabling environment for successful entrepreneurial development to achieve integrated development of the state.

Ensuring food security amid the spread of COVID-19

Ekonomika APK ◽  
2021 ◽  
Vol 321 (7) ◽  
pp. 16-27
Author(s):  
Mykola Pugachov ◽  
Olha Khodakivska ◽  
Oleksandr Shpykuliak ◽  
Nataliia Patyka ◽  
Olena Hryschenko
Keyword(s):  
Food Security ◽  
Food Products ◽  
The State ◽  
Practical Significance ◽  
Economic Science ◽  
Political Factors ◽  
Healthy Nutrition ◽  
Economic Methods ◽  
Force Majeure ◽  
The Impact

The purpose of the article is to carry out an analytical assessing the impact of the COVID-19 pandemic on the level of food security in Ukraine. Research methods. The research was based on general scientific and economic methods, the creative heritage of the founders of economic science, publications of Ukrainian and foreign scientists on the impact of quarantine restrictions related to the spread of the COVID-19 pandemic on the level of food security of the country, regulatory legal acts, data from the State Statistics Service of Ukraine, electronic resources and other sources. The monographic approach is used to analyze the dynamics of the actual consumption of agri-food products and the level of food independence for individual agri-food products. Normative and positive approaches are used to highlight real risks and threats to food security. A number of techniques of abstract-logical tools made it possible to make a scientific and applied generalization of the material presented, to formulate intermediate and final conclusions and proposals. Research results. An analytical assessing the impact of the COVID-19 pandemic on the consumption of agri-food products and the level of food independence for individual agri-food products has been carried out. It has been proven that Ukraine produces enough food to ensure healthy nutrition for citizens. It has been determined that due to the low purchasing power of the population, groups of citizens with low incomes have limited access to essential agricultural and food products. In the medium and long term, there will be a shortage of food resources and global food inflation, the situation in agricultural markets will remain unstable, and trade will continue to develop under the influence of not only competition, but also political factors. Scientific novelty. The theoretical and methodological provisions, scientific, methodological and practical approaches to determining the factors of influence of quarantine measures and the spread of COVID-19 to the level of food security of the state have been substantiated. Assessing the impact of quarantine measures and the spread of COVID-19 on food security made it possible to identify the main risks of ensuring the country's food security. Practical significance. The applied aspects of the study can be taken into account in the formation of programs for the socio-economic development of the agri-food sector of Ukraine, which will increase the effectiveness of state initiatives aimed at ensuring food security of the state and increase the country's readiness for force majeure threats. Tabl.: 7. Figs.: 3. Refs.: 17.

Forms of prevention of illegal migration by the State Border Service of Ukraine

2021 ◽  
pp. 79-87
Author(s):  
A. Mota
Keyword(s):  
Crime Prevention ◽  
System Analysis ◽  
Preventive Measures ◽  
Research Work ◽  
The State ◽  
Educational Process ◽  
Illegal Migration ◽  
Definition Of ◽  
The Impact ◽  
Operational Service

Purpose. The purpose of the work is to analyze the theoretical and regulatory provisions relating to the definition of forms of preventive action to combat illegal migration and used in the protection of the state border. Methodology. The method covers the application of general theoretical and special methods of scientific knowledge aimed at processing the conclusions of the study. The dialectical method, system analysis, classification and grouping methods, as well as the sociological method are used in the work. Results. The use of the most appropriate and lawful preventive measures is associated with the definition of a scientifically sound system of crime prevention, detailed structural characteristics of which in the activities of the State Border Guard Service of Ukraine to combat illegal migration are covered by two main blocks: procedural and operational. The procedural block concentrates such forms as operative-search activity, proceedings in cases of administrative offenses, proceedings on the application of forced return, forced expulsion and readmission of foreigners or stateless persons. The operational-service block covers the following forms: border service, border control, operational-search and information-analytical activity, engineering-technical control, complex preventive measures (operations). Scientific novelty. According to the results of the research, the system of forms of crime prevention in the activity of the State Border Guard Service of Ukraine on counteraction to illegal migration is substantiated, which envisages procedural and operational-service blocks. Forms of the procedural block of prevention of illegal migration are characterized by the impact on the offense, which has a preventive value, as well as the focus on the restoration of the disturbed state. Operational and official forms of prevention of illegal migration are designed to prevent offenses, as well as their detection to ensure an appropriate procedural response. Practical significance. The results of the research can be used in research work for further study of general and special issues of improving the fight against illegal migration, in the field of lawmaking - to improve the current administrative and migration legislation of Ukraine, in the educational process during the organization of educational activities and teaching administrative law. cycle, in law enforcement - to increase the efficiency of bodies and units of state border protection.

CALCULATION OF INDICATORS OF ENVIRONMENTAL IMPACT OF MINING ENTERPRISES ON THE STATE OF THE NATURAL ENVIRONMENT

2021 ◽  
pp. 17-22
Author(s):  
Olha Bohomaz ◽  
◽  
Оlena Zavialova ◽  
Keyword(s):  
Environmental Impact ◽  
Natural Environment ◽  
The State ◽  
Practical Significance ◽  
Mining Operations ◽  
Mining Enterprise ◽  
Physical Fields ◽  
The Impact ◽  
Impact Of Mining ◽  
Specific Impact

Purpose. The aim of the work is to quantify the indicators of the environmental impact of mining enterprises on the state of the natural environment during the operation of a mining enterprise and after its liquidation. Method. The paper uses a computational and analytical research method. Results. Based on the calculations performed, it was established that the specific assessment of the environmental impact on the biosphere components of the Mining Enterprise PJSC "MM "Pokrovskoe" for the entire estimated period of the mine's existence: lithosphere – 0.071; hydrosphere – 0.02; atmosphere – 0.77; biota – 0.009; physical fields – 0.13. After the liquidation of the mine, due to the termination of coal mining operations from methane-free coal seams, the absence of emergency gas emissions, as well as a decrease in noise and heat pollution, the specific impact on the atmosphere (0) and physical fields (0.0004) is significantly reduced, but at the same time, the impact on the hydrosphere (0.26) and lithosphere (0.72) significantly increases, which is associated with changes in the hydrological regime of water and the deterioration of mine discharges of water quality in the hydrographic network due to pumping mine effluents to the daytime surface, with the dry method closing the mine, and waterlogging of the territory with a wet and combined method of closing the mine. The indicator of specific impact on the biota (0.009) does not change. Scientific novelty. A methodology for calculating indicators of the environmental impact of mining enterprises on the state of the natural environment is proposed. Practical significance. The obtained indicators of environmental impact on the components of the biosphere can serve as a basis for developing measures to reduce the negative manifestations of mining enterprises on the state of the natural environment. Key words environmental risk, mining enterprise, biosphere components, environmental impact.

scholarly journals Tax system in an unstable economy

2021 ◽  
pp. 208-215
Author(s):  
A. E. Zhamiyeva ◽  
G. A. Nassyrova ◽  
D. M. Mazhitov ◽  
M. S. Maramygin
Keyword(s):  
National Economy ◽  
Tax Policy ◽  
Traditional Approach ◽  
The State ◽  
Sustainable Growth ◽  
Practical Significance ◽  
Synthesis Methods ◽  
Tax System ◽  
The Impact ◽  
Tax Regulation

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 

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