scholarly journals ANALYSIS OF INDICATORS OF BALANCE WITH THE PURPOSE OF PREVENTION OF THE BANKRUPTCY OF THE SUBJECT OF ECONOMIC ACTIVITY

2019 ◽  
Vol 1 (65) ◽  
pp. 501-505
Author(s):  
Alla Savchenko ◽  
◽  
Larysa Blischik ◽  
Keyword(s):  
Economic Activity ◽  
The Subject

Institutional Specifics of Business Self-regulation

2003 ◽  
pp. 88-98 ◽  
Author(s):  
A. Obydenov
Keyword(s):  
Economic Activity ◽  
Self Regulation ◽  
Institutional Arrangement ◽  
Voluntary Membership ◽  
Sufficient Set ◽  
The Subject ◽  
Necessary And Sufficient ◽  
Object Of Control ◽  
Self Enforcement

Self-regulation appears to be a special institution where economic actors establish their own rules of economic activity for themselves in a specific business field. At the same time they are the object of control within these rules and the subject of legal management of the controller. Self-regulation contains necessary prerequisites for fundamental resolution of the problem of "controlling the controller". The necessary and sufficient set of five self-regulation organization functions provides efficiency of self-regulation as the institutional arrangement. The voluntary membership in a self-regulation organization is essential for ensuring self-enforcement of institutional arrangement of self-regulation.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

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 New Income Tax Reliefs for Donations Made by Taxpayers for Purposes Related to Combating the Effects of the COVID-19 Pandemic

2021 ◽  
Vol 26 (4) ◽  
pp. 121-138
Author(s):  
Zbigniew Ofiarski
Keyword(s):  
Economic Activity ◽  
Income Tax ◽  
Ad Hoc ◽  
Social Activity ◽  
Educational Institutions ◽  
Tax Base ◽  
Legal Structure ◽  
Preventive Actions ◽  
The Subject ◽  
Tax Payers

Abstract In an effort to limit the effects of the COVID-19 epidemic determined by restrictions in economic activity and various areas of social activity, the catalogue of preventive actions was expanded by tax and legal instruments in the form of income tax reliefs inclining taxpayers to certain behaviours. The reliefs entitle taxpayers to deduct the value of donations made for the purposes of counteracting COVID-19 from the tax base. Two types of such donations have been distinguished, i.e., donations for entities participating in the treatment of infected persons and donations for educational institutions providing remote education. The aim of this article is to establish the premises justifying the claim that the tax reliefs for donations made by income tax payers are autonomous in relation to other tax preferences available to taxpayers making donations for other socially useful purposes. The hypothesis about the ad hoc and temporary nature of these tax reliefs has been verified as true, and the dominance of the motivating and stimulating function over their fiscal function has been demonstrated. Symmetrical solutions have been identified in the legal structure of the subject tax reliefs, as the donor uses a deduction from the tax base, while the recipient does not include the accepted donation in their income. The study uses the legal-dogmatic method and, in addition, the empirical analytical method to present the jurisprudence of courts in the field of applying tax reliefs due to donations made by income tax payers.

ON THE QUESTION OF THE CONCEPT OF ENTREPRENEURIAL ACTIVITY AND ITS RELATION TO OTHER TYPES OF ECONOMIC ACTIVITY

2021 ◽  
Author(s):  
Татьяна Александровна Скворцова ◽  
Владислав Андреевич Сорокин
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Legal Definition ◽  
The Subject ◽  
Definition Of

Предметом данной статьи является анализ понятия предпринимательской деятельности и определение соотношения предпринимательской деятельности с иными видами экономической деятельности. Исследована легальная дефиниция «предпринимательская деятельность» и определены признаки, отграничивающие данный вид деятельности от других разновидностей экономической активности. The subject of this article is the analysis of the concept of entrepreneurial activity and the determination of the ratio of entrepreneurial activity with other types of economic activity. The legal definition of "entrepreneurial activity" is studied and the features that distinguish this type of activity from other types of economic activity are determined.

scholarly journals Linguoculturological aspect of studying Turkic toponyms of Crimea

2020 ◽  
pp. 28-41
Author(s):  
Emine Suleimanovna Ganieva ◽  
Zarema Seityag'yaevna Osmanova ◽  
Akhtem Seit-Ametovich Mazinov
Keyword(s):  
Economic Activity ◽  
Native Speakers ◽  
Crimean Peninsula ◽  
Social Transformations ◽  
Cultural Artifact ◽  
The Subject ◽  
Color Form ◽  
First Time ◽  
Crimean Tatar ◽  
The Crimean Peninsula

The object of this research is the Turkic toponymic units of the Crimean Region. The subject of this research is the Crimean Tatar toponymic lexicon in the linguocultural aspect. The article examines the Turkic (Crimean Tatar) toponymic system as a fragment of the linguistic worldview of its native speakers. The need is underlined for comprehensive characteristics of geographical denominations of the Crimean Peninsula, with consideration of linguoculturological components as a full-fledged element. The goal consists in description of the Turkic toponymic units of Crimean Region as a phenomenon generated by the culture of Crimean Tatars. It is determined that the semantic of Turkic toponyms is motivated by different associations related to images of the animals and their habitat, plants, historical events and legends that defined names of the objects, etc. There also nomens with unmotivated semantics, permitting variable semantization. As a result of analysis, the examined in linguoculturological aspect toponyms of Crimea of Turkic origin are classified by most significant thematic groups. The Crimean Tatar toponymic lexicon is viewed from linguoculturological perspective for the first time, which defines the scientific novelty of the research. The following conclusions were made: geographical denominations of Crimea are the cultural artifact of Crimean Tatars, reflecting the historical stages of their settlement, ancient migrations and interethnic contacts, economic activity. Political and social transformations, geographical specificities, location, territorial traditions, including those that no longer exist.  The geographical nominations, alongside the instances of creation of toponyms based on external resemblance of geographical object with the realities surrounded Crimean Tatars (color, form), also used cultural and mental associative principles of nomination. This is why the terms included religious, somatic, legend-based, and other components.  

scholarly journals MANUFACTURING INDUSTRY FUNCTIONING EFFICIENCY ESTIMATION IN THE REGIONS OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 70-76
Author(s):  
A. Sh. Kamaletdinov ◽  
A. A. Ksenofontov
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Manufacturing Industry ◽  
Federal State ◽  
Index Method ◽  
Scientific Methods ◽  
Efficiency Estimation ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

Manufacturing industry functioning efficiency on the territory of the Russian Federation has been analysed. Statistical data offered by the Federal Tax Service and the Federal State Statistics Service of Russia have been used for research. The object of the study is 85 subjects of the Russian Federation, the subject of the study is the type of economic activity “Manufacturing”, which operates on their territories. The methodological basis of the research were the general scientific methods of cognition. As special methods of cognition, statistical methods were chosen. The index method as a private scientific method has been used. An indicator of the effectiveness of the economic activity “Manufacturing” has been developed. The structure of tax revenues and employed population by type of economic activity in 2017 has been studied. A distribution of subjects by type of economic activity “Manufacturing” has been created.

scholarly journals FUNCTION OF REGION ATTRACTIVENESS FOR ECONOMY AND BUSINESS AS A GOAL OF DEVELOPMENT REGIONAL ECONOMIC SYSTEM

2020 ◽  
Vol 10 ◽  
pp. 8-17
Author(s):  
Нина Борисовна Баева ◽  
Евгений Владимирович Куркин
Keyword(s):  
Economic System ◽  
Economic Activity ◽  
Third Parties ◽  
Development Model ◽  
Economic Activities ◽  
Regional Economic ◽  
Parent Organization ◽  
The Subject

Purpose: in article the economic system of the region from a position of appeal of its separate elements (types of economic activity) to a production lacuna is considered. Discussion: production lacuna refers to the subjects of the economic system of the region, which carry out their activities in it, but are not organically subordinate to the management center. For such entities, gross output and payment of taxes are recorded in the region of the parent organization. This creates heterogeneities in the structure of the system and imbalances in its development, which requires special approaches in modeling the development of the region's economy. Results: сompared to earlier work on the subject of production lacuna, the feature of this article is the use of the attractiveness function of the region as a function of the goal in the development model of the region. This approach makes it possible to direct funds towards the development of the region so as to achieve maximum attractiveness for those economic activities where the involvement of third parties is required and minimal in those where protectionism is necessary. The work also indicates ways to improve the attractiveness function, for the type of economic activity agriculture restored the type of attractiveness function of the region. The restoration of the function was carried out on the basis of a number of data from the statistical compendium and data from the tax service.

scholarly journals Goods and property as subject and object of accounting: economic, legal and philosophical aspects

2020 ◽  
pp. 20-32
Author(s):  
Volodymyr HOLOVACH ◽  
Tetiana HOLOVACH
Keyword(s):  
Economic Theory ◽  
Economic Activity ◽  
Cognitive Activity ◽  
Economic Resources ◽  
Philosophical Concept ◽  
Property Relations ◽  
The Subject ◽  
Self Knowledge ◽  
Definition Of ◽  
The Individual

The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

scholarly journals The Ukraine's Transition To the Economics of Postindustrial Type as Premise of Development of Mobile Labour Markets

2019 ◽  
Keyword(s):  
Labor Market ◽  
Economic Activity ◽  
Service Sector ◽  
Industrial Sector ◽  
Labour Markets ◽  
Place Of Residence ◽  
Migration Dynamics ◽  
The Subject ◽  
Expert Community

The paper investigates the Ukraine's transition to the economics of postindustrial type, changing the proportions between basic spheres of population employment. The subject of analysis is the tertsiarization of forms and organizational shapes of economic activity in the basic domains of Ukraine economics in 2001-2018. It is concluded that a final transition of the Ukraine to the tertsiarization of activities at the expense of the deindustrialization is inevitable. The analysis of hired laborers' distribution by the forms of economic activity in the Ukraine in 2000-2018 is a very eloquent evidence of a successive replacement of the second (industrial) sector by the tertiary (service) sector of the national economics. It is supported the opinion of the expert community about impossibility of labor market to satisfy the demand of unemployed population with a job, and especially by place of residence. Special attention is paid to the migration attitudes and plans of Ukrainians. It is stated the fact of essential changes in the migration dynamics this year.

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