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 METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (WITH CONSIDERING ORGANIZATIONAL AND LEGAL FORMS OF ENTERPRISES)

2019 ◽  
Vol 21 (2(71)) ◽  
pp. 121-129
Author(s):  
A. SAINCHUK
Keyword(s):  
Limited Liability ◽  
Institutional Support ◽  
General Meeting ◽  
The State ◽  
Joint Stock Company ◽  
Stock Company ◽  
Legal Form ◽  
Legal Forms ◽  
Definition Of ◽  
State Registration

Topicality. The topicality of the problem of creating an outsourcing company does not raise doubts, because the number of outsourcing companies is constantly increasing which provide outsourcing services. During the crisis in Ukraine, there is to need in next positions: reducing the cost of the enterprise, maintaining a certain market segment, maintaining competitiveness in the market, maintaining a certain quality of services (works, goods). If the company use outsourcing at the enterprises, it will be possible to hold all these positions, during the crisis management period.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the framework of the existing institutional support in Ukraine. Some stages of creating an outsourcing company can be given on the example of law firm in the form of an attorney company, an attorney bureau or a lawyer of individual (an entrepreneur and a self-employed person).Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, was taking into account the peculiarities of state registration of various organizational and legal forms of management and the tax system. Also, an algorithm has been created for the election of a simplified taxation system if to realise the case of a project to create an outsourcing company.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 enterprenier. It was proposed to add an outsourcing company as a new organizational and legal form of enterprenier 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 clear phased methodology or instructions for creating a new outsourcing enterprise in Ukraine. The author has developed a methodology for creating an outsourcing company within the institutional support in Ukraine.The article examines in details the situation - the use of outsourcing when creating an outsourcing company. The article also gradually developed an algorithm for creating an outsourcing enterprise. Only five stages were investigated for creating outsourcing company in this article.The author has distinguished the sixteen stages of creating an outsourcing company.Stage 1 - the definition of the organizational and legal form of entrepreneur. The author proposed a new legal form - an outsourcing company. Therefore, it is necessary to change the existing classifier. In work the algorithm of definition of the organizational and legal form of entrepreneur on an example of lawyer activity is developed.Stage 2 - determination of the name of the enterprise. Practical recommendations are given for determining the name of an outsourcing company.Stage 3 - determining the number of participants (founders) of the company. Depending on the number of founders, it is necessary to choose a certain organizational and legal form of entrepreneur. So, for example, if a lawyer carries out practice of law individually without the involvement of employees and other founders, then it is necessary to carry out activities in the form of an individual, an entrepreneur or a self-employed person. Then create a company is not required.Stage 4 - the formation of the charter capital of an outsourcing company. The author has noticed that the minimum charter capital is set for a joint stock company, but not for a limited liability company. This stage is status ant, as the participants are responsible within their share in the charter capital.Stage 5 - drawing up and signing the charter and the protocol of the general meeting of the participants (founders) of the company on the creation of an outsourcing company. There are two types of charters in the article: model and own charter of the company. The model charter does not even need to be submitted to the state registrar. The article contains the main sections of the charter of an outsourcing company.The next article will consist of from sixth to sixteenth stages.

scholarly journals Main and Economic Activity of Non‑Profit Organizations from the Point of Individual Legal Forms

2017 ◽  
Vol 65 (2) ◽  
pp. 429-440
Author(s):  
Marie Jakubcová ◽  
Klára Placier
Keyword(s):  
Economic Activity ◽  
Economic Activities ◽  
Legal Form ◽  
Non Profit ◽  
Exact Test ◽  
Benefit Corporation ◽  
Non Profit Organizations ◽  
Legal Forms ◽  
The Individual ◽  
Statistical Survey

The article focuses on data, gathered from non‑governmental non‑profit organizations (NGOs) seated on the territory of the Czech Republic. Data collected from NGOs defined also by their legal form (association, subsidiary association, public benefit corporation, church legal entity) helped to monitor the structure of main and economic activity of organizations. In the article, the mutual differences in the main and economic activity of NGOs are analysed. The link between legal form and selected categories of main activities according to the classification COPNI has been verified by the Fisher’s exact test with p‑values computed by Monte Carlo simulations using 2,000 replications. Furthermore, this test has been used to prove statistically significant dependency between the individual categories of main and economic activities. On the basis of a conclusive statistical survey at the level 5 %, the dependency between legal form of non‑governmental non‑profit organization and its main activity has been verified as well as the correlation between main and economic activities of associations.

scholarly journals Theoretical problems of defining the concept of «economic organization»

2021 ◽  
Vol 2 (20) ◽  
pp. 10
Author(s):  
O. O. Shchokina
Keyword(s):  
Legal Status ◽  
Economic Organization ◽  
Economic Activities ◽  
Legal Form ◽  
Economic Law ◽  
Economic Organizations ◽  
The Status ◽  
Legal Forms ◽  
Definition Of ◽  
The Right

The concept of “economic organization” is known in the science of economic law since Soviet times. However, it did not become widespread and was used only by some scholars. The legal status of economic organizations has not been comprehensively studied in the Ukrainian science of economic law. The purpose of the article is to set out the theoretical problems of defining the concept of “economic organization” and to outline the directions of their solution. The concept of “economic organization” is quite apposite to denote all the diversity of economic entities, but its usage caused a number of theoretical problems. These include problems: the relationship between the concepts of “economic organization” and “undertaking”, the status of a legal entity, the definition of organizational and legal forms of economic organizations, the distinction between commercial and non-commercial economic organizations and classification of economic organizations in general. The definition of “economic organization” needs to be clarified taking into account the following: in the economic turnover involved some business organizations that are not legal entities; the right to carry out economic activities should have the organization, that formed in the prescribed organizational and legal form, which provides economic competence for commercial or non-commercial economic activities

scholarly journals SYSTEM TAX PLANNING OF ECONOMIC ENTITIES: THEORETICAL APPROACHES, METHODOLOGICAL ASPECTS AND PRACTICE-ORIENTED TOOLS

2019 ◽  
Vol 7 (3) ◽  
pp. 36-40
Author(s):  
Ольга Грабова ◽  
Olga Grabova ◽  
Александр Суглобов ◽  
Aleksandr Suglobov
Keyword(s):  
Economic Activity ◽  
Tax Planning ◽  
Tax Burden ◽  
Economic Activities ◽  
Legal Form ◽  
Legal Norms ◽  
Economic Entity ◽  
Theoretical Approaches ◽  
Legal Forms ◽  
Methodological Aspects

This article summarizes the modern domestic and foreign theoretical and methodological aspects of tax planning. As a result of the study, a systematic approach to tax planning of economic agents at the micro level is presented, the content of the concept of "tax planning" is revealed, the logic and practical content of the method of tax planning based on the presentation of taxes as elements of a unified system of planning of financial and economic activity of an economic entity are substantiated and proposed. The dialectical unity of economic essence and legal form of taxes in tax planning is defined, in which legal norms by virtue of their imperativeness form the conditions of economic activity, but not its orientation. The main integral indicator in the calculation of the tax burden for the purposes of tax planning is revenue, as it is the main economic source of tax payment and is associated with the calculation of tax risks. Defined the regulatory boundaries minimize taxation Institute of control taxation. The implementation of these approaches will effectively manage the economic activities of organizations, optimize the tax burden, reduce tax risks and improve the security of the business as a whole. In addition, a reserve has been created in the development of methodological support for tax planning, which should be based on the sectoral specifics of the economic entity, take into account its scale, organizational and legal forms and their combination, access to world markets, transnational character, etc.

Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

ECONOMIC AND LEGAL STATUS OF THE CONSULTING ENGINEER IN UKRAINE: REGULATORY PROBLEMS

2017 ◽  
Author(s):  
Alla Brovdii ◽  
Keyword(s):  
Economic Activity ◽  
Legal Status ◽  
Road Construction ◽  
Legal Aspects ◽  
Legal Form ◽  
Employment Contracts ◽  
Economic Relations ◽  
Definition Of ◽  
The Right

Some aspects of the economic and legal status of a consulting engineer are analyzed, taking into account the specifics of national legislation. Some problems of the legal status of the consulting engineer and the forms of his economic activity are revealed. The introduction of such an entity as a consulting engineer in the modern conditions of construction development is of particular importance due to the need to improve the quality of construction work, the development of competition in this area and the need to change approaches to economic activity in this area. It is established that the concept of consulting engineer is defined in some special regulations, in particular, regulating activities in the field of road construction, but the economic and legal aspects of his business remain unresolved. This significantly affects the effectiveness of the introduction of the institute of consulting engineers in the field of management. The problem of lack of clear definition of the form of conducting economic activity by the specified participant of economic relations is revealed. The necessity of adopting a special normative legal act, namely the Law of Ukraine "On the activities of consulting engineers", in which to regulate general issues of their legal status, features of the organization of its activities, responsibilities, etc is proved. The author's definition of the concept of consulting engineer is proposed, taking into account the need to establish the organizational and legal form of his business, which will ensure proper regulation of relations between him and other participants in construction relations, including contractors and customers. The solution of some problems of the economic and legal status of the consulting engineer under the legislation of Ukraine is offered. The expediency of conducting the activity of a consulting engineer as a self-employed person, or carrying out its activity by creating a legal entity (association of consulting engineers) is substantiated. In addition, in our opinion, an entity that carries out engineering activities and has concluded employment contracts with duly accredited consulting engineers has the right to provide the services of a consulting engineer.

scholarly journals BASIC APPROACHES TO DETERMINING EFFECTIVE DIRECTIONS OF ECONOMIC ACTIVITY OF AN ORTHODOX MONASTERY

2020 ◽  
pp. 82-94
Author(s):  
А.М. Смулов ◽  
Д.С. Рудяк
Keyword(s):  
Economic Activity ◽  
The State ◽  
Agricultural Activities ◽  
Economic Activities ◽  
Normative Documents ◽  
Basic Approaches ◽  
Solovetsky Monastery ◽  
The Church

В статье на исторических и современных примерах, документах РПЦ, рассматривается вопрос о целях, задачах и целесообразности ведения церковными учреждениями хозяйственной деятельности. В качестве характерного исторического примера рассматривается производственная и сельскохозяйственная деятельность Соловецкого монастыря. На основе современных нормативных документов Церкви и государства предлагаются базовые подходы к определению эффективных направлений организации производственной деятельности монастыря. Based on historical and modern examples, documents of the ROC, the question of the goals, tasks and expediency of conducting economic activities by Church institutions is considered. The production and agricultural activities of the Solovetsky monastery are considered as a typical historical example. On the basis of modern normative documents of the Church and the state, basic approaches to determining effective directions for organizing the monastery's production activities are proposed.

scholarly journals Research of the activities of the enterprises of the perfume and cosmetic industry of Ukraine

2021 ◽  
pp. 44-55
Author(s):  
Iryna Kazakova ◽  
Viacheslav Lebedynets ◽  
Svitlana Kovalenko ◽  
Viktoriya Kazakova
Keyword(s):  
Economic Activity ◽  
Cosmetic Products ◽  
Economic Activities ◽  
Research Production ◽  
Urgent Task ◽  
Cosmetic Industry ◽  
Business Entities ◽  
Individual Success ◽  
Further Development

The perfumery and cosmetic industry of Ukraine is distinguished by its dynamic development and makes a significant contribution to the country's economy. Several types of economic activities are involved in its functioning, including the development, research, production and sale of perfumery and cosmetic products, as well as the provision of cosmetic services to the population. The economic activity of each sector in the chain of creation, production and sale of cosmetic products / services determines both their individual success and the efficiency of the entire system as a whole. In this regard, the systematization and analysis of the indicators of economic activity of enterprises of each type of activity of the national cosmetic industry is an urgent task, the solution of which will reasonably determine the prospects for both the further development of this industry and the export potential of the Ukrainian economy as a whole. The aim of this work was to conduct a comprehensive study of the dynamics of the main indicators of Ukrainian enterprises of perfumery, cosmetic and related industries economic activity for the period 2010–2019 and determination of their development trends. The available data of the State Statistics Service of Ukraine, the Patent Office of Ukraine, as well as a database of scientific and professional publications publications were used as materials and methods. Retrospective, logical, research methods, as well as the method of content analysis were used. The results of a comparative analysis of the main indicators of the economic activity of business entities in the studied industry made it possible to establish trends in the development of this sector of the economy and substantiate the patterns observed at the present stage. Conclusions. The results of the study indicate that the production potential of the perfumery and cosmetic industry in Ukraine is promising, as well as significant opportunities for further development of the trade in these products and the provision of cosmetic services to the population.

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 Public Councils as a Legal Form of Partnership between the State and Its Citizens

2021 ◽  
Vol 9 (1) ◽  
pp. 96-117
Author(s):  
Pavlo Krainii
Keyword(s):  
Decision Making ◽  
Human Rights ◽  
Local Governments ◽  
Legal Status ◽  
Good Governance ◽  
Communicative Action ◽  
The State ◽  
Legal Form ◽  
Theoretical Concepts ◽  
Legal Forms

Today, the existence of every society and every state is marked with the presence of generally accepted phenomena that radically distinguish the legal status of an individual from his ancestors, who lived hundreds or even thousands of years ago. These phenomena are: democracy, legal society, human rights, good governance, participatory democracy, etc. The study of legal relations between an individual or a group of individuals and the state, represented by the system of government in one form or another, has been carried out by a large number of well-known legal scholars, sociologists, political scientists, and economists, all of whom offered numerous theoretical concepts, represented different scientific schools, and worked in various fields of research. The basic issue they have been trying to solve both in the past and at present is how an individual citizen or a group of individuals can influence the decision-making processes of public authorities that affect the interests of each of them. It turned out that the institutions we are aware of (like those of political parties, public organizations, unions) are not the only legal forms of association of the country citizens who seek to exercise public power and represent the interests of certain groups of their compatriots. The active changes that took place in the world after the Second World War, as well as the emergence of the third generation of human rights were a logical continuation of the growing influence of liberal ideas and views, which proved the existence of new scientific alternatives, ideas and concepts for developing the theory of deliberative democracy. The latter’s main objective was the idea of citizens’ active involvement in decision-making by the authorities and local governments, which consequently led to the phenomenon of public-private partnership. The article under discussion contains a legal analysis of the institution of public councils as one of the legal forms of such interaction through the theory of communicative action. At the same time, the paper will contain an attempt to analyze the current Ukrainian legislation that determines and regulates the legal status of public councils. This will enable to draw conclusions about the level of involvement of citizens in the decision-making process. In addition, the article will lay particular emphasis on a study of the already established and existing public councils in Ukraine, as well as will identify the positive and negative aspects of their activities, which will help to work out the problematic aspects of their legal status and offer practical ways to eliminate them.

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