scholarly journals Features of agricultural enterprises taxation system in Ukraine and directions for its improvement with consideration of foreign experience

2018 ◽  
pp. 29-37
Author(s):  
Natalia Novak ◽  
Svetlana Koval ◽  
Elena Krukovskaya
Keyword(s):  
Rural Areas ◽  
Structural Changes ◽  
The United States ◽  
Theory And Practice ◽  
Main Function ◽  
Agricultural Enterprises ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Analysis And Synthesis ◽  
Taxation System

The subject of the research is the processes and systems of taxation of agricultural enterprises, their components and principles; types and amounts of taxes in Ukraine and abroad; trends of development and possible directions of improvement. The aim of the work is to identify the peculiarities of taxation of agricultural enterprises, its principles, advantages and disadvantages for the purpose of further improvement, including on the bases of studying and taking into account foreign experience. The methodological basis of the article became general scientific methods of cognition, - system-structural analysis and synthesis, dialectical, historical, abstraction. Also, these methods are generalization, grouping, comparison, absolute and relative values, other methods of research. Results of work.It is determined that the systems, mechanisms and processes of taxation of agricultural enterprises in Ukraine are in development. They require significant improvement to optimize their inherent functions. In fact, the fiscal function is traditionally prevailing in terms of distribution and regulatory factors. For this purpose, the main types of taxes and their volumes were characterized, changes in the Tax Code were assessed, the main principles, tasks and necessary structural changes in the taxation system were determined. The experience of subsidizing, insurance and taxation of agribusiness in the United States and European countries has also been studied and summarized in detail. The forms and mechanisms of tax support for small and medium-sized agricultural enterprises are especially valuable for the domestic theory and practice. The field of application of results. The results of the research can be used in the theory and practice of accounting and taxation of agrarian enterprises, management of their financial results, development of development strategies for the future, justification of the state agrarian and tax, regulatory and regional policies, with the support of the development of rural areas and local communities. Conclusions. The taxation systems of agricultural enterprises in Ukraine have certain features in terms of the components, size and principles of collection. They often change in order to improve, but the main function is fiscal. Therefore, the study and, if possible, the introduction of advanced world experience in stimulating, insurance and taxation of agricultural production, with a view to optimizing it in the long term, is of great importance.

scholarly journals Opportunities and Risks of Using E-Books by the Libraries: Foreign Experience

2014 ◽  
pp. 97-100
Author(s):  
S. Polanka
Keyword(s):  
United States ◽  
The United States ◽  
Electronic Books ◽  
Foreign Experience ◽  
Advantages And Disadvantages

There is given the description of the advantages and disadvantages of using electronic books in the libraries of the United States.

Government Relations: theory, strategies and national practices. Complete guide

2018 ◽  
Author(s):  
Рашид Мухаев ◽  
Rashid Muhaev
Keyword(s):  
Comparative Analysis ◽  
Western Europe ◽  
The United States ◽  
Theory And Practice ◽  
Federal State ◽  
Government Relations ◽  
Advantages And Disadvantages ◽  
Educational Standard ◽  
Science And Art ◽  
State Educational

This publication is one of the first textbooks on the subject "Theory and practice of Government Relations" and a complete guide to GR, the content of which is based on a comparative analysis of the theories, strategies and technologies of communication of interested groups with state and municipal authorities in different countries. The status and nature of GR as a science and art are revealed, methodological and applied issues of designing strategies and practices for converting functional groups ' requests, including business structures, into a mechanism for making and implementing political decisions are revealed. When using the strategy of comparative analysis, communicative practices of interaction of interested groups and authorities in the United States are considered. in the countries of Western Europe, Japan and China, the advantages and disadvantages of national models of GR are revealed, strategies and technologies of positioning of interest groups in Russia, the mechanism of promotion of corporate requests in the public sphere are shown. Corresponds to the Federal state educational standard of higher education of the last generation. The legislation of different countries on GR-practices is relevant as of July 1, 2018. For students of higher educational institutions studying in the areas of "Advertising and PR", "State and municipal administration", "political Science".

scholarly journals FOREIGN EXPERIENCE IN THE APPLICATION OF CUSTOMS INFORMATION TECHNOLOGIES

2020 ◽  
pp. 168-175
Author(s):  
Oleksandr Fradynskyi ◽  
Alina Brendak
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Research Abstract ◽  
The United States ◽  
Foreign Experience ◽  
It Systems ◽  
Service Information ◽  
Analysis And Synthesis ◽  
International Regulations ◽  
The Usa

Purpose. The aim of the article is research of foreign approaches to the formation and functioning of information technology in the field of customs. Methodology of research. The theoretical basis of the study is international regulations, scientific works of domestic and foreign scientists on the functioning of customs information technologies, official websites of customs administrations. The main results of the study are obtained through the use of a dialectical method of cognition of phenomena that have a legal and economic nature and relate to approaches to the use of information technology in the implementation of customs procedures. In addition, such research methods are used as: analysis and synthesis – when reviewing the latest trends in research; abstract and logical – to form conclusions from the study. Findings. The main advantages of the use of customs information technologies in the field of state customs are outlined. The main provisions of international normative legal and instructive acts are analysed. The example of Singapore and the United States reveals the evolution and functioning of IT systems in the activities of customs services. It is concluded that the focus of Singapore's customs information systems on the simplification of foreign economic activity, in contrast to the US Customs and Border Service, where security accents of IT systems prevail. Originality. The study of foreign experience in the formation and functioning of customs information technologies is further developed, in particular, the recommendations of the World Customs Organization in this area are analysed and the main directions of development of customs information technologies are outlined on the example of Singapore and the USA. Practical value. The obtained results of the research can be used in the practical activity of the divisions of the State Customs Service of Ukraine, the competence of which includes the issues of introduction and practical use of customs information technologies. Key words: customs service, information technologies, customs risks, TradeNet system, World Customs Organization, Kyoto Convention, security, customs procedures.

scholarly journals Formation of agricultural enterprises’ competitiveness on the basis of financial and economic sustainability and security

2021 ◽  
pp. 33-39
Author(s):  
Larisa Marmul ◽  
Liudmyla Levaieva ◽  
Vitaliy Pospolit
Keyword(s):  
Rural Areas ◽  
Economic Security ◽  
Market Mechanism ◽  
Educational Process ◽  
Theory And Practice ◽  
Significant Feature ◽  
Economic Sustainability ◽  
Agricultural Enterprises ◽  
The Future ◽  
Food Market

The subject of the research is theoretical-methodical and practical aspects of formation and ensuring the agricultural enterprises’ competitiveness taking into account the levels, dynamics, and other features of their financial and economic sustainability and economic security. The purpose of the article is to substantiate the theoretical and methodological principles and practical ways of increasing agricultural enterprises’ competitiveness based on their financial and economic sustainability and security. The methodological bases of the article are general methodological approaches, namely: dialectical, historical, monographic, system-structural analysis, and synthesis to the study of economic phenomena and processes. Legislative and normative-legal regulations for development and formation of agricultural enterprises’ competitiveness, their financial and economic sustainability and security; scientific works of leading domestic and foreign scientists on the theory and practice of competitiveness as one of the main categories of market mechanism and management in agriculture; analytical and statistical materials of the State Statistics Service are used in the work. In the work the methods of economic researches are used: abstract and logical – for substantiation of theoretical and methodical bases of agricultural enterprises’ competitiveness formation in the conditions of their financial and economic sustainability and security; in the formation of theoretical generalizations, factors and principles of competitiveness management, critical analysis of other authors’ research; statistical and economic – in determining the competitiveness of agricultural enterprises; marketing –when researching the food market and assessing market conditions for the future; comparative – when comparing indicators of enterprises’ competitiveness of the given region and agro sphere industry with the other ones; graphic – to determine structural changes in the food market; system-structural – to analyze the resource potential of agricultural enterprises’ competitiveness; analytical forecasting – to determine the system of measures of organizational and economic mechanism for its provision; economic and mathematical modelling – to substantiate the increasing of agricultural enterprises’ competitiveness, taking into account the levels of their financial and economic sustainability and security. The results of the article. It is determined that the leading importance in ensuring the agricultural enterprises’ competitiveness belongs to the competitive advantages, as well as their financial and economic sustainability and economic security. The factors and components of providing the latter are determined. A set of measures to increase financial and economic sustainability, ensure economic security as a basis for stable competitiveness, and assurance of its growth in the future is proposed. Field of application of results. The results can be used in the management of agricultural enterprises, in the educational process of higher education institutions, in training the specialists in economics and management. Conclusions. It is determined that the most significant feature of the theory and practice of rural green tourism enterprises in European countries is the expansion of their functions from purely business to more socially necessary and significant – as tools for preservation and reproduction of rural areas, including depressed ones. This provides for their greater support at the level of local communities and government, which is appropriate for all uses. It also makes sense to use the well-tested mechanisms and forms of tourism in the countryside.

scholarly journals Organizational and structural aspects of the formation of the economic efficiency of agricultural enterprises

Ekonomika APK ◽  
2020 ◽  
Vol 310 (8) ◽  
pp. 98-106
Author(s):  
Yuliia Okhota
Keyword(s):  
Economic Efficiency ◽  
Structural Changes ◽  
Practical Significance ◽  
Scientific Methods ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
The Status ◽  
Logical Method ◽  
General Scientific ◽  
Structural Aspects

The purpose of the article is to characterize the organizational and structural aspects of the formation of economic efficiency of agricultural enterprises. Research methods. General scientific methods were used during the research - analysis and synthesis (to identify the links between the factors of formation of economic efficiency of agricultural enterprises, as well as to assess the status unifying effects of its formation); induction (for the implementation of theoretical conclusions about the patterns of causation of organizational and structural changes and the results of economic activity of enterprises); comparison (to compare the dynamics of changes in the structural composition of enterprises in the process of economic reform, as well as the financial efficiency of their activities); abstract-logical method (for structuring the factors and effects of the formation of economic efficiency of agricultural enterprises). Research results. The organizational and structural aspects of the formation of economic efficiency of agricultural enterprises as a representation of their system, as well as individual businesses are substantiated and disclosed. Scientific novelty. Based on the systematization of empirical data on the development of agricultural enterprises, it was identified modern features of the formation of economic efficiency, its organizational and structural aspects with estimates of the enterprises size and their regional specifics of efficiency. Practical significance. The obtained results have an applied, methodological orientation and provide an opportunity to justify management decisions in the development of agricultural enterprises depending on the size and taking into account the organizational form. Tabl.: 4. Refs.: 18.

Economic mechanism of safety agricultural enterprises

2019 ◽  
pp. 4-12
Author(s):  
Larisa Marmul
Keyword(s):  
Economic Theory ◽  
Rural Communities ◽  
Rural Areas ◽  
Theory And Practice ◽  
Regional Security ◽  
Economic Mechanism ◽  
Agricultural Enterprises ◽  
General Scientific

Subject of research – theoretical and applied aspects of formation and improvement of economic mechanism of management of safety of agrarian enterprises. The purpose of the article is to identify threats and challenges of the safety of agrarian enterprises and to justify the tools and components of the economic mechanism for managing its preservation and enhancement. The methodology of the work is the use of general scientific and special methods and methods of research based on modern scientific concepts of managerial, economic and related sciences and the main provisions of economic theory, scientific works of domestic and foreign scientists on the problems of theory and practice of management of the safety of agrarian enterprises. The results of the work – considered the main challenges, problems and priorities of the formation of the security of agricultural enterprises and management. According to them, the components of the mechanism for its implementation are proposed. Particular attention is paid to the need to address the problems of rural areas, the possible monopolization of agrarian markets by large agricultural corporations, and to overcome the corruption of the economy in the agro-sphere. The important role of the influence of factors of national and regional security on the mechanism of management of safety of agrarian enterprises is determined. The directions of improvement of the economic mechanism of management of safety of agrarian enterprises are grounded. Conclusions – considering the main problems of socioeconomic security and their solution in the long term, the focus should be focused on such challenges as: depression of rural areas; poverty of the rural population; the presence of refugees, the criminalization of the economy and society. Their overcoming is not only within the competence of the mechanism of management of agrarian enterprises, but also of the activities of rural communities.

scholarly journals Landmarks and outlines of the Russian tax system-2050

2020 ◽  
Vol 6 (1) ◽  
pp. 140-157
Author(s):  
Natalya G. Viktorova ◽  
Yevgeniy N. Yevstigneev
Keyword(s):  
Social Relations ◽  
Current Situation ◽  
Theory And Practice ◽  
Tax System ◽  
Global Trends ◽  
System A ◽  
Analysis And Synthesis ◽  
System 2 ◽  
Promising Development ◽  
Taxation System

In the current situation, where new progressive technologies transform the social relations, the topic of this article becomes especially relevant. The reason is that an insight into global trends for the next three decades and their extrapolation to individual socio-economic systems is important for the effective functioning and development of such systems. However, such futurological issues in the subject areas have not been sufficiently studied or developed by researchers so far. This also applies directly to the tax sphere, where practitioners have established the tasks for the development and implementation of a digital platform and the creation of a fiscal ecosystem. The object of this research involves the Russian tax system. The purpose is to develop landmarks and outlines for the development of such a system for the period up to 2050. The research is based on systemic and integrative approaches, as well as the methods of analysis and synthesis. The research provided the following solutions: 1) contemporary economic theories and concepts related to the changing global technological landscape were organized into a system; 2) some trends in the development of society in 2025-2050 were analyzed in the context of advancements in technology (the report of Huawei and the study by K. Kelly); 3) a brief description was given of the current state of the Russian tax system and its prospects of development; 4) based on the analysis and synthesis of information on the theories, global trends and the current situation in the taxation system, a matrix of system transformations was developed — it reflects the genesis of the smart-society and one of its components, the tax system; 5) some promising development directions of the taxation theory and practice were suggested, in particular, the rationale and methodology of the tax ecosystem as a highly complex system.

scholarly journals On the Calculation of Functional Safety Parameters of Technical Systems

2020 ◽  
Vol 5 (3) ◽  
pp. 507-517
Author(s):  
Igor B. Shubinskiy ◽  
Leonid A. Baranov ◽  
Aleksey M. Zamyshliaev
Keyword(s):  
Transition Probabilities ◽  
Operator Method ◽  
Markov Operator ◽  
Distribution Functions ◽  
Theory And Practice ◽  
Functional Safety ◽  
Critical Systems ◽  
Advantages And Disadvantages ◽  
Analysis And Synthesis ◽  
Programmable Devices

Now the scientific methodology is created, the theory and practice of the analysis and synthesis of functional safety of responsible electronic programmable devices and systems at all stages of their life cycle are developed. The basics of the methodology are fixed by standards. Methods of analysis and synthesis of functional safety are strictly formalized. They are based on the calculations of functional safety indicators with respect to failures of constituent elements and, especially, dangerous and protective failures of the system. Known methods of calculation are focused on determining the intensity and probability of dangerous failures. The objective of the proposed method lies in the fact that, in graph form, without resorting to the solution of the system of equations in the operator transformations to establish the distribution function of time until the threat or security failure, or any unhealthy condition of the system. These distribution functions determine all the necessary indicators of mean time (and, if necessary, the variance of this time) to a dangerous or protective failure. The proposed semi-Markov (Markov) operator method allows to solve a number of problems of calculation and prediction of functional safety of critical (responsible) systems. The method is formalized and suitable for subsequent computer implementation. This fact testifies to the expediency of further development of graph methods, convenient for the study of the safety of complex critical systems, devoid of the shortcomings of the proposed method in terms of the complexity of the preparatory work to determine the analytical expressions of transition probabilities in the Laplace - Stieltjes transformations. The given example of using the method has an independent value – it allows you to assess the advantages and disadvantages of ensuring functional safety by building a two-channel system without restarting the channels

scholarly journals MODERN TRENDS IN DIVERSIFICATION OF RURAL ECONOMY AND ITS VALUATION PROBLEMS

2021 ◽  
Author(s):  
S. V. Podgorskaya ◽  
Keyword(s):  
Rural Areas ◽  
Rural Economy ◽  
Western Europe ◽  
Structural Changes ◽  
Manufacturing Sector ◽  
Methodological Approach ◽  
Developed Countries ◽  
Active Growth ◽  
Advantages And Disadvantages ◽  
Methodological Approaches

Purpose: to determine the dynamics of diversification processes of the rural economy in modern conditions and the degree of their compliance with global transformational trends. Materials and methods: the methodological basis of this study was dialectical, formal-logical, statistical methods. The main methodological approaches to assess the diversification of rural economy, taking into account foreign experience and domestic developments are considered. Based on the analysis of the advantages and disadvantages of these methods, it was concluded that it is advisable to use the methodology of structural shifts and the Herfindahl index in relation to the indicator “structure of rural population employment by nature of business”. A significant limitation in the development of the methodology for assessing the diversification of rural economy is the lack of full-scale comparable regional statistics in the context of rural areas in our country. Results: the main content of the methodological tools for assessing the level of diversification of rural economy was determined, the analysis of the diversification processes of rural economy of the Russian Federation was carried out on the basis of the author's modification of modern methodological approaches, which, unlike the original versions, were considered in relation to rural areas. Based on the statistical analysis, it is shown that, in general, the transformation processes are coupled with the trends in the development of rural economy of the developed countries of Western Europe. Conclusions: the proposed modified methodological approach makes it possible to assess objectively the level of diversification of rural economy as sufficiently high. At the same time, the share of agricultural activities in rural economic structure remains the highest, but not dominant. Significant structural changes were noted in the manufacturing sector, construction, financial activities, the active growth is observed in the IT industry, which corresponds to modern trends in the digitalization of all spheres of the economy.

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