scholarly journals NEW VECTORS OF MODERN TAX ARCHITECTURE

2017 ◽  
pp. 111-115
Author(s):  
Anna Maksymenko
Keyword(s):  
System Development ◽  
Synthesis Method ◽  
Tax Incentives ◽  
Graphical Analysis ◽  
Income Taxes ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
Financial Monitoring ◽  
Fiscal Pressure

The purpose of the paper is to characterize the inherent metamorphoses of modern tax architecture and identify new vectors for its development. Method. The general scientific and special methods have been used in this research. They are the method of generalization, method of analysis and synthesis, method of system approach, method of graphical analysis. Results. The transformations of the modern tax architecture in the context of forecasting changes in the structure of the global tax field have been described. They are manifested in reducing the inconsistency of fiscal pressure on individual and corporate income taxes; intensification of tax incentives for developing countries on the innovative and investment basis; growing global interest in taxes with a flat tax. The vectors of the tax system development, which consist of the asymmetry of tax incentives, changes in the emphasis of tax regulation from local to global, the diversification of tools and strengthening the effects of its influence, have been specified. The emphasis has been made on the strengthening of tendencies for electronic exchange of information in synergy with the financial monitoring infrastructure.

scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

scholarly journals Ensuring the financial probability of the united territorial communities in the conditions of decentralization

2020 ◽  
pp. 191-199
Author(s):  
Natalia Yevtushenko ◽  
Vitalina Malyshko ◽  
Yuliia Horodnichenko
Keyword(s):  
Social Services ◽  
Technical Assistance ◽  
Synthesis Method ◽  
Well Being ◽  
Financial Resources ◽  
Territory Quality ◽  
State Budget ◽  
Complex Process ◽  
Analysis And Synthesis ◽  
General Scientific

Subject of research is the sources of funding for the social development of united territorial communities (UTC). The purpose of the article is to determine the prospects and measures to attract financial resources for the development of local communities in a decentralized environment. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, statistical, general scientific, special methods of scientific knowledge and other research methods. Study results.The article identifies the main obstacles to effective financial support for the development of territorial communities, considers some experience in finding and raising funds for the development of territories, describes the sources of such funds. Measures that will contribute to the investment attractiveness of the territory are analyzed and substantiated. Application of results. The results of the study can be used by the united territorial communities for the formation of financial resources, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. After conducting the research, it should be noted that the process of uniting territorial communities in Ukraine and, consequently, attracting financial resources to their budgets is a rather complex process and therefore requires consolidation of efforts at all levels of government and support from European partners.  Due to the reform of decentralization of management in Ukraine, capable territorial communities should be created that are able to ensure the development of the territory, quality provision of social services and promote the well-being of their residents and Ukraine in general.  It is determined that the main sources of funds for socio-economic development of UTC are: international technical assistance, additional subventions from the state budget to local budgets for the formation of community infrastructure, local taxes from businesses.

scholarly journals FEATURES OF STATE REGULATION OF EDUCATION IN THE CONTEXT OF THE FORMATION OF THE SOCIAL STATE

2018 ◽  
pp. 9-16
Author(s):  
Tetyana Vasylieva ◽  
Vorontsova Anna ◽  
Mayboroda Tetyana
Keyword(s):  
Synthesis Method ◽  
Social Institution ◽  
Comparison Method ◽  
State Regulation ◽  
Social State ◽  
Current State ◽  
State Education ◽  
The Social ◽  
Analysis And Synthesis ◽  
General Scientific

Introduction. In today's economic conditions, there is a transformation of the priority of the country's development from the economic to the extra social, which is connected with the existing concept of a social state. Education, as an important social institution, is also affected by these changes, which leads to further research in the context of its state regulation. Purpose. The article aims to determine the peculiarities of state regulation of the field of education in the context of the formation of a social state. Method (methodology). To achieve this goal, the following general scientific and special methods are used: method of induction and deduction, method of logical generalization, method of analysis and synthesis, method of comparison, method of grouping. Results The essence of the concept of a social state and its connection with the institute of education has been investigated. Its historical formation, the basic principles and functions have been considered. The main models of the social state and the current state of its development have been analysed, taking into account the educational component.

A correlation analysis of the impact of venture investment on innovative economic development

2020 ◽  
Vol 26 (8) ◽  
pp. 1767-1784
Author(s):  
V.P. Postnikov ◽  
K.A. Trubinova
Keyword(s):  
Correlation Analysis ◽  
Venture Capital ◽  
Capital Market ◽  
System Development ◽  
Synthesis Method ◽  
Graphical Analysis ◽  
Innovative Development ◽  
Summary Table ◽  
Venture Investment ◽  
The Impact

Subject. We consider venture investment as one of the most relevant tools for innovative system development in the Russian Federation. Objectives. The purpose of the study is to analyze relationships between the Russian venture capital market and the innovative development of the Russian economy. Methods. The study draws on the systems and situational approaches (analysis of the current state of the system in the direction of its development), logical and retrospective analysis, synthesis, method of tabular and graphical analysis. We also employ the factor and correlation analysis. Results. The study considers theoretical foundations for venture financing. We provide a summary table, reflecting the characteristics of project stages for company development, and distribution of investors by these stages. We performed the analysis of the venture investment market in Russia, revealed the most attractive stages of company development and investment niches, considered the status of innovation-driven economy of Russia, and conducted a correlation analysis of relationship between indicators of the Russian venture capital market and indicators of innovative development of the country. Conclusions. Developing the venture capital ecosystem and the algorithm for attracting venture capital investors to finance innovation projects has a direct impact on and enhances the country's innovative activities. It will also enable to increase the number of successfully implemented projects.

scholarly journals FINANCIAL SECURITY OF STATE BUDGET INVESTMENT IN UKRAINE

2018 ◽  
pp. 154-160
Author(s):  
Vitaliy Pantelyeyev
Keyword(s):  
Synthesis Method ◽  
Comparison Method ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Social ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Effective Use

Introduction. Modern globalization processes form a number of challenges for Ukraine's financial security, especially in the budget segment. This situation is conditioned by the negative dynamics of the development of the social and economic sphere, which is expressed, in particular, in the "chronic" deficit of the state budget. It is the main threat to the financial security of the country. As a result, the problem of the effectiveness of state budget investment, which is the foundation of economic growth and social development, is emerging. Purpose. The article aims to identify the main problems of functioning of state budget investment as an integral part of fiscal policy in the system of financial security of Ukraine. Method (methodology). To achieve this goal, the following general scientific and special methods are used: method of induction and deduction, logical generalization method, method of analysis and synthesis, method of comparison, method of grouping, graphic methods. Results. System of financial security has been characterized. Indicators of financial security of the state and its investment component have been analysed. The role of state budget investment in ensuring financial security of Ukraine has been explored. The system of state budget investment has been characterized. The actual problems and risks have been outlined on the way of its development. Means of effective use of budget funds of investment character have been offered.

scholarly journals Activities of joint investment institutions in Ukraine

2020 ◽  
pp. 69-75
Author(s):  
Yuliia Horodnichenko
Keyword(s):  
Public Awareness ◽  
Synthesis Method ◽  
Research Process ◽  
National Commission ◽  
Investment Funds ◽  
Study Results ◽  
Wide Range ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Development Methods

Subject of research is the activities of collective investment institutions. The purpose of the article is to study the essence and features of the activities of mutual investment institutions in Ukraine, highlighting the shortcomings of its activities and prospects for development. Methods used in the research process: method of system-structural analysis and synthesis, method of comparative analysis, generalization, general scientific, special methods of scientific knowledge and other research methods. Study results. The role of joint investment institutions in attracting and trading investment funds is described. Application of results. The results of the study can be used in the activities of the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, the National Commission on Securities and Stock Market, as well as in higher education institutions in the teaching of economic disciplines. Conclusions.  To attract investors to the market of collective investment institutions, it is important to implement a wide range of measures, the main of which is public awareness of such a market and informing each member of society about the benefits of investing in this market.

Modernizing the lending facility under concession agreements

2020 ◽  
Vol 26 (7) ◽  
pp. 1590-1609
Author(s):  
V.A. Rakhaev
Keyword(s):  
Financial Structure ◽  
Bank Lending ◽  
Early Termination ◽  
Scientific Methods ◽  
Financial Condition ◽  
Revenue Collection ◽  
Analysis And Synthesis ◽  
Financing Mechanism ◽  
General Scientific ◽  
The Russian Federation

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.

Strategic threats to energy security as risks of quality of people's life

2020 ◽  
Vol 16 (4) ◽  
pp. 730-744
Author(s):  
V.I. Loktionov
Keyword(s):  
Quality Of Life ◽  
Energy Security ◽  
Well Being ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Performance ◽  
Economic Well Being ◽  
The Way

Subject. The article reviews the way strategic threats to energy security influence the quality of people's life. Objectives. The study unfolds the theory of analyzing strategic threats to energy security by covering the matter of quality of people's life. Methods. To analyze the way strategic threats to energy security spread across cross-sectoral commodity and production chains and influences quality of people's living, I applied the factor analysis and general scientific methods of analysis and synthesis. Results. I suggest interpreting strategic threats to energy security as risks of people's quality of life due to a reduction in the volume of energy supply. I identified mechanisms reflecting how the fuel and energy complex and its development influence the quality of people's life. The article sets out the method to assess such quality-of-life risks arising from strategic threats to energy security. Conclusions and Relevance. In the current geopolitical situation, strategic threats to energy security cause long-standing adverse consequences for the quality of people's life. If strategic threats to energy security are further construed as risk of quality of people's life, this will facilitate the preparation and performance of a more effective governmental policy on energy, which will subsequently raise the economic well-being of people.

Sistem Informasi Pelelangan Online Pada PT. Balai Lelang Bandung

2018 ◽  
Vol 8 (2) ◽  
pp. 95-100
Author(s):  
Novrini Hasti ◽  
Irwin Tenrysau
Keyword(s):  
System Development ◽  
Unified Modeling Language ◽  
Online Auctions ◽  
Design Tool ◽  
System Model ◽  
Unified Modeling ◽  
Registration Process ◽  
Approach Method ◽  
Index Terms ◽  
A Company

PT.Balai Lelang Bandung is a company in Bandung which is located at Ruko Maple Kav. G, Jl. Gn. Batu No. 201, Sukaraja, Cicendo, Bandung - West Java, provides services such as pre-auction, auction, and post auction. The registration process of tender participants is quite convoluted and takes a lot of time in the registration process either in terms of the auction participants or the auctioneer itself. The auction process is very time-consuming bidders themselves, where in conducting the auction, participants are required to attend directly to the auction so many prospective bidders who discontinue their intention to follow the auction process. In this design approach method is prototypemethod, while system development method using Unified Modeling Language (UML). System design tool used to describe the system model such as usecase, scenario diagram, sequence diagram.  Index Terms - Information System, Online Auctions, Prototype, UML  

scholarly journals Stationary Traffic as a Factor of Tourist Destination Quality and Sustainability

2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan
Keyword(s):  
Synthesis Method ◽  
Hotel Industry ◽  
Point Of View ◽  
Tourist Destination ◽  
Scientific Methods ◽  
Tourist Destinations ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Method Analysis

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.

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