scholarly journals Small and Medium Business amidst Economic Turbulence: Ukraine’s Experience

2020 ◽  
Vol 10 (513) ◽  
pp. 163-172
Author(s):  
N. V. Rudyk ◽  
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Emergency Situation ◽  
The State ◽  
Stabilization Policy ◽  
Composition And Structure ◽  
The Status ◽  
Legislative Changes ◽  
Economic Stabilization ◽  
Taxation System

In Ukraine, the importance of small business for the economy and the need to stimulate it are being realized at the level of both the scientific community and public administration. The situation with the pandemic has complicated the conditions of functioning of small and medium-sized busines entities (hereinafter SMEs), but at the same time has justified the need to support it not only in the situation of collapse, but also as a matter of socio-economic stabilization and the prospect of reducing the unemployment rate. The status and conditions of SME functioning, its importance in various spheres of economic activity and in the labor market are researched. The emphasis is on modern trends in the functioning of SMEs, financial relations between the State and SME entities. A comparison of classification characteristics of SMEs was conducted in accordance with the Tax and Commercial Codes of Ukraine. The conditions of operation of small and medium-sized businesses on a simplified taxation system are compared. The latest legislative changes related to the stabilization policy of the State are taken into account. To identify the main trends of small business development, an analysis of the dynamics of the quantity, composition and structure of business in terms of its size, as well as the dynamics of the number of small enterprises and individual entrepreneurs by the largest groups in accordance with the classification of domestic economic activity in the country was carried out. The significance of SMEs in the employment structure is defined in the plane of enterprises and in terms of their size; the need to stimulate entrepreneurship in conditions of global instability is proved. A chronological analysis of the introduction of fiscal instruments for supporting the State in an emergency situation was carried out. In view of international experience, alternative quarantine preferences are considered as possible measures of the State support.

scholarly journals ON QUESTION OF THE PRINCIPLE OF EQUITY IN THE ENFORCEMENT OF MONETARY OBLIGATIONS

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 99-102
Author(s):  
Halyna Volodymyrivna Zadorozhnia ◽  
Yurij Anatoliyovych Zadorozhnyi ◽  
Ruslana Оlexandrivna Kotsiuba
Keyword(s):  
Research Study ◽  
Legal Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
Target Setting ◽  
The Status ◽  
Legislative Proposals ◽  
The Subject ◽  
Legislative Changes ◽  
The Individual

Urgency of the research. Study of the problem of implementation of monetary obligations in the field of banking relations is determined by violation of the principle of equity in relation to individuals. Target setting. The state has actually removed from the regulation of credit relations in the field of ensuring the fulfilment of monetary obligations that arise between the individual and the bank. Actual scientific researches and issues analysis. Many modern scientists (I. Bezklubyi, T. Bodnar, A. Dzera, A. Kolodiy, V. Lutz, I. Opadchiy and others) studied the institution of the fulfilment of monetary obligations. Uninvestigated parts of general matters defining. Behind attention of scientists was left the issue of protecting the rights of individuals who have monetary obligations to the bank and do not have the status of the subject of entrepreneurial activity. The research objective. The purpose of the article is to develop legislative proposals taking into account international and foreign practice in the aspect of protecting the rights of individuals who have monetary obligations to the bank. The statement of basic materials. Specifics of legal regulation of contractual relations is determined between banks and recipients of funds in the aspect of liability for late fulfilment of monetary obligations, propositions to the legislation were substantiated. Conclusions. It is offered to solve the problem of violation of the principle of fairness in the aspect of fulfilment of monetary obligations in the field of banking relations through legislative changes.

scholarly journals METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (INCLUDING TYPES OF ECONOMIC ACTIVITY AND TAXATION SYSTEM)

2019 ◽  
Vol 21 (3(72)) ◽  
pp. 124-137
Author(s):  
A. SAINCHUK
Keyword(s):  
Economic Activity ◽  
Institutional Support ◽  
The State ◽  
Economic Activities ◽  
Legal Form ◽  
Executive Authority ◽  
Legal Forms ◽  
Definition Of ◽  
Taxation System

Topicality. There is no the central executive authority in Ukraine, which would conduct statistical accounting of outsourcing companies, because there is no methodology which could help to carry out of such powers. In addition, there is no methodology for creating an outsourcing company in Ukraine that would help new players in the outsourcing services market to create their own businesses and provide fast and high quality services. Thus, the development of a single methodology for setting up an outsourcing company in Ukraine is relevant.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the existing institutional support at the territory of Ukraine. The aim of this article is to research from sixth to sixteenth stages of creating an outsourcing company.Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, including types of economic activity and taxation system. Also, the algorithm has been created by the author who could help choose a simplified taxation system correctly.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of entrepreneur. It was proposed to add an outsourcing company as a new organizational and legal form of entrepreneur in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no methodology or instruction for creating a new outsourcing company in Ukraine. The author has developed a methodology for creating the outsourcing company within the framework of institutional support in Ukraine.The situation was researched in the article in detail, such as the outsourcing has been used in the creation of the outsourcing company. Also the algorithm was created the outsourcing company as step by step.The author has identified sixteen stages of creating the outsourcing company. The first article [1] researched from the first to the fifth steps of creating outsourcing company. This article contains of the sixth to sixteenth stages of creating the outsourcing company.Stage 6 - the definition of economic activities. The author identified the types of economic activity in accordance with SC 009:2010 - Classification of types of economic activity using the "top-down" method.Stage 7 - determination of the management body of the outsourcing company. An executive body is created in an outsourcing company: collegial (directorate) or sole (director).Stage 8 - definition of the tax system. Outsourcing companies choose both the general taxation system and the simplified taxation system.Step 9 - determining the location of the company.Stage 10 - submission of documents to the state registrar for establishing of the new outsourcing company.Stage 11 - receipt of seal and electronic digital signature (EDS).Stage 12 - opening the accounts in the bank. An outsourcing company can open current and deposit accounts in a bank.Stage 13 - Contributions. For the implementation of practice of law is a prerequisite is the payment of contributions of lawyersStage 14 - obtaining a license.Stage 15 - obtaining permission. Not all economic activities can be performed only on the basis of the charter. Sometimes this is not enough. Therefore, you need to obtain a license or permit.Stage 16 - implementation of operating activities by an outsourcing enterprise on the example of practice of law. Only the last stage involves the receipt of profit or income of the company. The previous stages involved only expenses. The list of the above steps is not exhaustive. These steps can be supplemented with specific steps. The number of stages may be less or more, depending on the type of outsourcing activity.

scholarly journals Institutional Aspects of Stimulating Small Business

2021 ◽  
Vol 110 ◽  
pp. 01018
Author(s):  
Niiara B. Demiroglu
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Institutional Environment ◽  
The State ◽  
Comparative Characteristic ◽  
Business Climate ◽  
Industrial Parks ◽  
Role Of The State ◽  
Composition And Structure ◽  
Business Entities

The article emphasizes the need to consider the institutional environment of small businesses as the basis for ensuring the implementation of the state strategy for business development during the period of overcoming the consequences of the economic crisis that arose as a result of the spread of a new coronavirus infection. The comparative characteristic of the definitions “institutional environment” and “institutional environment of entrepreneurship” of domestic and foreign researchers is carried out. Conclusions are made about the need to study the interaction of elements of the institutional environment of entrepreneurship development in Russia. The stages of formation of the institutional environment of small business are summarized. The composition and structure of small business entities in recent years have been analyzed. The problems affecting the decrease in the level of the business climate are systematized. The institutions for supporting small businesses (the fund for support (development) of SMEs in the region, the SME corporation, Skolkovo, territories of advanced socio-economic development, special economic zones, industrial parks, etc.), which provide various types of support for entrepreneurs: subsidies, tax incentives, preferential lending, non-financial support, government guarantees. The role of the state as the initiator of the creation of various institutions that support the development of small business and implements programs for the strategic development of small and medium-sized businesses, stimulating the growth of investment potential, is emphasized. To conduct the research, the author used both theoretical and empirical methods.

scholarly journals Analysis of theoretical and methodological approaches to determining the concept of "customs regimes"

2021 ◽  
Vol 2 (99) ◽  
pp. 361-372
Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. S. Tupchiу ◽  
O. V. Zharun
Keyword(s):  
Economic Activity ◽  
The State ◽  
National Interests ◽  
Economic Relations ◽  
The Status ◽  
Financial Interests ◽  
Characteristic Features ◽  
National Industry ◽  
Definition Of

The article analyzes the concept of "customs regime", characteristic features are formulated, main elements, goals and functions of customs regimes in the development of foreign economic relations. The classical classification of customs regimes under the Customs Code of Ukraine is substantiated. Based on the analysis, a position on the study concept is substantiated, the interpretation of the category "Customs regimes" is provided. The conducted research confirms that under the customs regime, we understand the set of customs procedures that establish the rules for moving goods through the customs border of Ukraine and their further use in order to ensure the interests of the state in the customs sphere. The functions of customs regimes are analyzed: fiscal, which finds its implementation in the collection of customs payments in order to ensure the financial interests of the state in foreign economic activity; stimulating, implemented by exempt from customs taxation and the use of non-tariff regulation, simplification of customs procedures in order to stimulate subjects of foreign economic activity, promoting the development of a national economy, etc.; protective, which involves the use of non-tariff regulatory measures and aims to protect the economic and other national interests of the state by introducing a licensing, quota and other non-tariff restrictions when placing goods in customs regimes; control - aimed at ensuring compliance with the norms of the current legislation of Ukraine in the customs sphere, which is implemented through specific methods and forms inherent in control in the field of public administration; the regulatory, purpose of which is to regulate the order of action when placing the goods in the customs regime associated with the direction of movement of goods through the customs border, the definition of the status of goods and operations with it, etc. According to the results of generalization, the study is substantiated by the classification of customs regimes, which includes: a) the main (import (issue for free circulation) and export) as customs regimes aimed at ensuring the state's financial interests in foreign economic activity; protection of its economic and other national interests; b) preferential customs regimes (transit, customs warehouse, free customs zone, temporary import of goods to customs territory and exports at its boundaries, processing in customs territory and abroad), the purpose of applying which is to stimulate the subjects of foreign economic activity of the state, development of the national industry, promoting international trade, economic relations and relationships in the humanitarian sphere; c) special customs regimes (Repimport, re-export, duty-free trade, destruction or destruction and refusal of the state) that are not provided for by the European Union's customs law and in its essence or are auxiliary, or such that define certain signs of goods.

scholarly journals Simplified Taxation System: To Save the Small Business in Lockdown Conditions in Ukraine

2020 ◽  
Vol 11 (514) ◽  
pp. 361-370
Author(s):  
N. V. Rudyk ◽  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Local Level ◽  
Small Enterprises ◽  
Alternative Measure ◽  
Tax Revenues ◽  
Single Tax ◽  
The Status ◽  
Local Budget ◽  
Taxation System

The value of small business for the economy and the need to stimulate it in lockdown conditions remains an unchanged position both at the level of the scientific community and at the level of public administration. The situation with the pandemic not only complicated the conditions of functioning of small and medium-sized businesses (hereinafter referred to as SMEs), but also justified the need for its support as a non-alternative measure for stabilization of the unemployment rate in the country, the possibility of effective operation and self-reliance at local levels of the budget system, specially, local budgets. The status and conditions of SME functioning, its importance in the structure of local budget revenues are researched. Changes in the tendencies as to the volumes and structure of tax revenues of local budgets are defined. The dynamics of tax revenues to local budgets is analyzed in order to determine the budget-forming taxes. The key factors of influence on the revenue part of local budgets are systematized as follows: economic, political and legal, demographic, socio-cultural. The emphasis is placed on modern trends in the functioning of SMEs, financial relations between the State at the level of local budgets and SME entities. The analysis of the implementation of plans and the planned task of tax revenues to local budgets is carried out and the value of small businesses in the structure of sales of products is determined. The dynamics of financial results before taxation of small enterprises is determined, which substantiates their higher productivity and maneuverability in the conditions of instability. A study of the dependence between the level of tax revenues to local budgets from a single tax and the productivity of small enterprises and individual entrepreneurs proves the author’s position on the need to use a simplified taxation system as a measure to preserve the viability of small businesses in lockdown conditions in order to stabilize the economy at the local level. The importance of SMEs in the employment structure in terms of enterprises by their size proves the need to stimulate entrepreneurship in the face of global instability.

scholarly journals PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

2020 ◽  
Keyword(s):  
Small Business ◽  
Tax Evasion ◽  
The United States ◽  
The State ◽  
General Idea ◽  
Tax System ◽  
Positive Tendency ◽  
Foreign Countries ◽  
Business Entities ◽  
Taxation System

The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described. The data on the number of small business entities in Ukraine are given. The most common methods of tax evasion are analyzed and the possible effect of tax evasion of taxpayers is analyzed in full of their obligations to pay the budget, and as a result, such actions of economic entities are assessed. Steps to improve this system of taxation by the state authorities, through the mandatory maintenance of registrars of settlement operations (RRO) and the abolition of the Books of income (and expenses) for a simplified system of taxation are considered. The focus is on the mandatory conduct of RRO for a simplified system and substantiates the emergence of possible small business waste in the "shadow", in order to keep the company at a decent competitive level. The conduct of penalties for non-use of RRO in its activities is generalized. The idea of abolishing the Accounting Books and the imperfection of the law for newly established enterprises was also considered. The legally established fact of transition to full electronic correspondence of business entities and representatives of controlling bodies is described. It is determined that the transition to electronic documentation is a good thing for the state to reduce bureaucracy in the country. An example of the fight against the shadow economy in the United States is given. The article suggests the ways to improve the tax system of Ukraine using the experience of foreign countries.

scholarly journals The Sources and Resources of Investment Activities of Personal Peasant Farms

2020 ◽  
Vol 12 (515) ◽  
pp. 173-177
Author(s):  
G. T. Molnar ◽  
Keyword(s):  
Economic Activity ◽  
Agricultural Production ◽  
The State ◽  
Allocation Of Resources ◽  
Effective Mechanism ◽  
Investment Activity ◽  
Provision Of Services ◽  
The Status ◽  
External Sources ◽  
Internal Sources

The article analyzes the status of investment activity of personal peasant farms (PPFs). Investment is one of the most important factors in the development of the economy. Especially of great importance are investments aimed at the development of agricultural production, because on its development depend the development of all other sectors of the economy, accelerating the processes of reproduction and increasing its efficiency. It is proved that the investment activity of the PPFs is unsatisfactory, investment processes are insignificant, and the sources of allocation of resources are irrational. The sources of investment provision of personal peasant farms have been identified. It is concluded that internal sources of financing of PPFs, which consist of: income from economic activity, related types of activities, provision of services, lease of land plots, pensions, wages, scholarships of members of the PPFs, funds from the sale of property, rent for land plots, interests on deposit investments, insurance payments from reimbursement of losses, previously accumulated savings, etc., are not sufficient. Therefore, we need to look for opportunities to provide resources for external sources of funding. The key role here should be played by the State. It is necessary to develop an effective mechanism for attracting and implementing investment support from the part of the State, as well as external and internal investments, along with joint projects.

scholarly journals Priority Activities of Small Business in Ukraine and Trends in Their Development

2021 ◽  
pp. 171-179 ◽  
Author(s):  
Vitalii KUDELSKYI ◽  
Anastasia POTURNIAK
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small Businesses ◽  
The State ◽  
Small Enterprises ◽  
Small Business Development ◽  
Foreign Countries ◽  
The World ◽  
Ease Of Doing Business ◽  
Business Entities

The main types of activity of small enterprises in Ukraine are investigated in the article. The ratio of the number of small enterprises to the total number of enterprises in the country and the share of micro-enterprises is determined. The influence of small enterprises on the socio-economic development of the country is studied. The state of development of small business in the world is studied. The share of small enterprises in the total number of enterprises is analyzed. The share of small enterprises in the structure of GDP is studied. The number of employees employed in small businesses is analyzed. The importance of small business functioning for the national economy through integrated indicators is substantiated. The branches and types of economic activity of Ukraine are analyzed and the best ones are singled out according to the number of small enterprises and their share in the total volume of enterprises of the country, according to the level of employment and by the volume of sold products. The dynamics of development of small enterprises of Ukraine is analyzed. Significant growth rates of financial results of small enterprises and prerequisites for their effective operation have been identified. The most attractive activities for small enterprises in Ukraine are analyzed. The structure of small business entities by types of economic activity is studied. The place of Ukraine in the world ranking of ease of doing business «Doing Bussines-2020» is studied. The national problems that hinder the development of small enterprises in Ukraine are studied. A comparative analysis of Ukraine and the countries of the post-Soviet space is carried out and the main positive changes and existing unresolved problems are indicated. Ways to eliminate bureaucratic obstacles by creating (functioning) direct financial support from the state and simplifying the procedure for obtaining it are proposed. The experience of foreign countries in state support of small business is considered. The problems of small business development in Ukraine are studied and the ways of solution which will promote further development are offered.

scholarly journals A Congregação do Santíssimo Redentor em Goiás (1894-1925)

2018 ◽  
Vol 11 (1) ◽  
pp. 43
Author(s):  
Andréia Márcia de Castro Galvão
Keyword(s):  
Nineteenth Century ◽  
Catholic Church ◽  
Status Quo ◽  
The State ◽  
Late Nineteenth Century ◽  
The Status ◽  
Late Nineteenth ◽  
Legislative Changes ◽  
New Strategies ◽  
The Catholic Church

As mudanças legislativas do final do século XIX alteraram o status quo da Igreja Católica, levando-a a desenvolver novas estratégias de ação a fim de defender seu espaço junto à comunidade. Devido a séculos de padroado, a religiosidade brasileira tornara-se uma mescla de práticas medievais e mágicas com características portuguesas, africanas e indígenas. O combate a essas práticas foi intensificado com a implementação do ultramontanismo, que buscava centralizar e verticalizar o poder clerical, diminuir o poder das irmandades leigas, sacralizar os locais de culto, dentre outras. Partindo dessas premissas, esse artigo analisa a vinda de religiosos católicos europeus para Goiás, nomeadamente da Congregação do Santíssimo Redentor – redentoristas –, como parte importante do projeto ultramontano. Esses religiosos reforçaram o clero (então diminuto), contribuíram na propagação da fé com missões, giros paroquiais e desobrigas, criaram um jornal religioso e ainda ajudaram no controle da principal festa religiosa do estado. The Congregation of the Holy Redeemer in Goiás (1894-1925) The legislative changes of the late nineteenth century has altered the status quo of the Catholic Church, leading it to develop new strategies of action in order to defend its space with the community. Due to centuries of patronage, Brazilian religiosity had become a mixture of medieval and magical practices with Portuguese, African and indigenous characteristics. The fight against these practices was intensified with the implementation of ultramontanism, which sought to centralize and verticalize clerical power, to reduce the power of lay brotherhoods, to sacralize places of worship, among others. Based on these premises, this article analyzes the coming of European Catholic religious to Goiás, namely the Congregation of the Holy Redeemer – Redemptorists – as an important part of the ultramontane project. These religious strengthened the clergy (then scanty), contributed to the spread of the faith with missions, parochial circuit and disengagement, created a religious newspaper and also helped control the main religious celebration of the state.

OPERATIONAL STATE OF BRIDGES OF UKRAINE

2019 ◽  
pp. 57-68
Author(s):  
Larysa Bodnar ◽  
Petro Koval ◽  
Sergii Stepanov ◽  
Liudmyla Panibratets
Keyword(s):  
Management System ◽  
The State ◽  
Operating Conditions ◽  
Bridge Management ◽  
Bridge Management System ◽  
Program Complex ◽  
Operating Condition ◽  
Software Complex ◽  
Automatic Mode ◽  
The Status

A significant part of Ukrainian bridges on public roads is operated for more than 30 years (94 %). At the same time, the traffic volume and the weight of vehicles has increased significantly. Insufficient level of bridges maintenance funding leads to the deterioration of their technical state. The ways to ensure reliable and safe operation of bridges are considered. The procedure for determining the predicted operational status of the elements and the bridge in general, which has a scientific novelty, is proposed. In the software complex, Analytical Expert Bridges Management System (AESUM), is a function that allows tracking the changes in the operational status of bridges both in Ukraine and in each region separately. The given algorithm of the procedure for determining the predicted state of the bridge using a degradation model is described using the Nassie-Schneidermann diagram. The model of the degradation of the bridge performance which is adopted in Ukraine as a normative one, and the algorithm for its adaptation to the AESUM program complex with the function to ensure the probabilistic predicted operating condition of the bridges in the automatic mode is presented. This makes it possible, even in case of unsatisfactory performance of surveys, to have the predicted lifetime of bridges at the required time. For each bridge element it is possible to determine the residual time of operation that will allow predict the state of the elements of the structure for a certain period of time in the future. Significant interest for specialists calls for the approaches to the development of orientated perspective plans for bridge inspection and monitoring of changes in the operational status of bridges for 2009-2018 in Ukraine. For the analysis of the state of the bridge economy, the information is available on the distribution of bridges by operating state related to the administrative significance of roads, by road categories and by materials of the structures. Determining the operating state of the bridge is an important condition for making the qualified decisions as regards its maintenance. The Analytical Expert Bridges Management System (AESUM) which is implemented in Ukraine, stores the data on the monitoring the status of bridges and performs the necessary procedures to maintain them in a reliable and safe operating condition. An important result of the work is the ability to determine the distribution of bridges on the public roads of Ukraine, according to operating conditions established in the program complex of AESUM, which is presented in accordance with the data of the current year. In conditions of limited funding and in case of unsatisfactory performance of surveys, it is possible to make the reasonable management decisions regarding the repair and the reconstruction of bridges. Keywords: bridge management system, operating condition, predicted operating condition, model of degradation, bridge survey plan, highway bridge.

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