scholarly journals УДОСКОНАЛЕННЯ ОБЛІКУ ТА ОПОДАТКУВАННЯ ФІНАНСОВО-КРЕДИТНИХ УСТАНОВ

2021 ◽  
pp. 32-38
Author(s):  
Тетяна Василівна Калінеску ◽  
Юліанна Геннадіївна Перепелиця
Keyword(s):  
National Economy ◽  
Tax Policy ◽  
Basic Problem ◽  
Basic Material ◽  
Activity Increase ◽  
Stage Of Development ◽  
Effective Activity ◽  
Basic Hypothesis ◽  
Effective Development ◽  
Practical Recommendations

A question of improvement the fiscal accounting and taxation of bank institutions is especially actual and importance of financial and credit organizations grows, because a bank comes forward as an interlink between a population and enterprises, providing its stability, effective activity. Therefore, there is a requirement in the search of new stimuli and reasons in relation to reformation of tax policy in a bank sphere with the aim of balanced of the tax loading on all spheres of national economy activity, increase of reputation and activity bank to the sector. A research aim is sent to development of practical recommendations in relation to application of effective tax measures for the improvement the process of taxation the financial and credit establishments and its fiscal accounting. Methodological basis of research is becoming legislative and normatively-legal acts modern scientifically - applied researches in a bank sphere. In the conducted researches are used methods of dialectics, methodic and principles of scientific cognition, instruments of economic analysis for the ground of suggestions in relation to the change of taxation the bank institutions. The basic hypothesis of research is becoming supposition in relation to possibility of optimization the tax policy and improvement of the fiscal accounting the financial and credit establishments by introduction of tax on commission profits. Exposition of basic material. In the article are investigate the basic problem aspects of taxation the financial and credit establishments, the ways of optimization the tax policy of banks and improvement of process the fiscal accounting, offered innovations in taxation of banks, reasonable necessity of its realization for the sake of effective development bank to the sector and stimulation of its activity. Originality and practical meaningfulness are confirmed by offered in profitable taxation of bank transactions that will allow optimizing the processes of taxation the financial and credit establishments. Conclusions and prospects of further researches. It is well-proven that optimization of tax policy by means of introduction of tax on commission profits can be realized, because answers all calls, that answer modern to the stage of development the national economy and tax policy that is conducted in the foreign European countries in relation to bank institutions. Further researches will be sent to the analysis of factors that can influence on reformation and improvement of accounting and taxation the financial and credit establishments.

scholarly journals КОНЦЕПТУАЛЬНІ ПОЛОЖЕННЯ СТВОРЕННЯ МОНІТОРИНГУ СИСТЕМ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМНИЦТВА

2021 ◽  
pp. 12-18
Author(s):  
Тетяна Василівна Калінеску ◽  
Даніїл Сергійович Ревенко ◽  
Ігор Леонідович Мостіпан
Keyword(s):  
National Economy ◽  
General System ◽  
Economic Security ◽  
The State ◽  
Basic Material ◽  
Business Activity ◽  
Business Structures ◽  
Basic Hypothesis ◽  
Stable Development ◽  
Business Structure

The process of forming of certain economic strength security provides the proof functioning of business, its integration in control system by a region and state. Therefore, there is a permanent necessity for realization the monitoring of economic security of enterprise as a key element of steady development of national economy. A research aim is sent to forming of conceptual positions in realization of monitoring the systems of economic security of business. modern normatively-legal and legislative aspects became Methodological basis of research became modern normatively-legal and legislative aspects of strengthening of economic security and eliminate of existent threats in the process of realization the monitoring of economic security of different business structures. In the conducted researches used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis for the sake of forming the conceptual positions in relation to creation of monitoring the systems of economic security of business. The basic hypothesis of research became supposition about possibility of creation the universal conceptual bases of realization the monitoring of economic security of businessmen with the aim of providing of stable development of business activity in the different spheres of national economy. Exposition of basic material. In the article are investigated the basic requirements of creation the monitoring of the systems of economic security, that is pulled out on the modern stage of business development to marked the aim, tasks, principles, functions, and stages of realization the monitoring. It is brought indicators over of economic security and its threshold values on the different levels of management business activity, to underline, that for each separate business structure the indexes of economic security can be certain depending on the type of business. Originality and practical meaningfulness of research are confirmed by the offered conceptual bases to creation and realization of monitoring the systems of economic security of businessmen, which takes into attention the specific of activity the separate businessman, and allows to be integrated in the general system of the state economic security. Conclusions and prospects of further researches. It is well-proven that conceptual positions are offered the monitoring of the systems of economic security of business allow to recognize and identify threats, forecast its consequences, determine the methods of localization and give information for the management of business structure activity, to accept operative decisions on the removal of threats, to correct strategic aims of businessmen development, taking into attention the state of economic security of external and internal environment of functioning. Further researches will be sent to convergence of purposeful cooperations in the process of realization the monitoring in the system of economic security of enterprise

scholarly journals ПАРАДИГМА ФОРМУВАННЯ МЕХАНІЗМУ ЗМІЦНЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ

2021 ◽  
pp. 35-41
Author(s):  
Тетяна Василівна Калінеску ◽  
Даніїл Сергійович Ревенко ◽  
Сергій Сергійович Підмогильний
Keyword(s):  
National Economy ◽  
Economic Security ◽  
Entrepreneurial Activity ◽  
Basic Material ◽  
Effective Mechanism ◽  
Economic Changes ◽  
Activity State ◽  
Basic Hypothesis ◽  
Universal Mechanism ◽  
Stable Development

Economic security embraces all spheres of activity, and brings neglect over by it’s to the negative (catastrophic) consequences, decline of different aspects of development the industries of economy, separate types of enterprise. Therefore there is a requirement in forming a paradigm of mechanism the strengthening economic security of entrepreneurial activity in obedience to the doctrines of economy development of Ukraine. A research aim is directed on forming of effective mechanism of strengthening economic security according to terms of business development, dynamics of moving the national economy, level of innovative diffusions and existent internal and external calls. Methodological basis of research became modern normative, legal, legislative aspects of strengthening economic security and eliminated of existent threats in the process of business developments. In the researches was using methods of dialectics, principles of scientific cognition, instruments of economic analysis for the sake of forming the effective mechanism of strengthening economic security of enterprise. The basic hypothesis of research became supposition about possibility of creation of universal mechanism of strengthening economic security that can provide stable development of entrepreneurial activity in the different spheres of national economy. Exposition of basic material. in the article are investigated the threats that influence on economic security of enterprise. Underline, that each of  threats can have the mechanisms strengthening of economic security, that consist with facilities, instruments, methods and forms composition, that it can be enough unique, depending on the type of enterprise. Originality and practical meaningfulness of research are confirmed by the offered composition of facilities, methods, forms and instruments of mechanism the strengthening of economic security that it is universal from one hand, and from other is allowing to tune the specific of activity the separate type of enterprise. Conclusions and prospects of further researches. It is well-proven that the mechanism of strengthening the economic security of enterprise must provide possibilities of the effective functioning of business and be the element of mechanism the economic security of the system of higher level. For every businessman there are the absolutely individual approaches to forming of mechanism the strengthening of economic security that depends from material and technical and financial resources, quality and structure of management entrepreneurial activity; state and regional support, legislative and legal base of functioning. Further researches will be directed on adaptation of the offered mechanism of strengthening the economic security, its monitoring and correcting, going out the requirements of internal and external environment of business and dynamics of global economic changes

Assessment and analysis of efficiency system management by innovative factors for sustainable development of national economy from the position satisfaction of vital interests population in Ukraine

2019 ◽  
pp. 6-16
Author(s):  
Оксана Василівна Бондар-Підгурська ◽  
Алла Олександрівна Глєбова
Keyword(s):  
Sustainable Development ◽  
Human Development ◽  
National Economy ◽  
Public Debt ◽  
Methodological Approach ◽  
State Regulation ◽  
Point Of View ◽  
Financial Policy ◽  
System Management ◽  
Stage Of Development

The scientific and methodological approach to the evaluation and analysis of the efficiency of system management by innovation factors for sustainable development of national economy from the point of view satisfaction vital interest’s population is developed. This is the calculation of the modernized index human development based on the adjective model based on 26 indicators (social, economic and environmental subsystems), as well as using the methods of the main components and the slip matrix. The resultant value is the modernized Human Development Index (MHDІ) of Ukraine. The architectonics MHDІ of Ukraine in 2007–2017 from the position of sub-indices of the ecological, social and economic subsystems is analyzed. Consequently, the scientific and methodological approach based on the MHDI change allows us to draw conclusions regarding the effectiveness of the work and public administration bodies in the context of making managerial decisions regarding the satisfaction of the vital interest’s population. MHDI considers the main regulated parameter of the system management in the innovation factors of sustainable development in socially oriented economy. The tendency of steady decline MHDI of Ukraine in 2007–2017 on 53.45 % was confirmed, which confirms inefficient state regulation of crisis situations in Ukraine. In order to increase the efficiency management of innovative factors by sustainable development of the national economy, from the standpoint of satisfaction vital interest’s population, it is proposed to intensify the use of public debt and savings bonds, market and non-market methods of relief and debt load. This is due to the fact that at the current stage of development in the national economy, public external debt is one of the most significant indicators of the state economy. It is at the same time a criterion for the effectiveness of public financial policy, as well as a threat and opportunity for the Ukrainian economy. In order to optimize its size, various methods, approaches, tools are used. Based on the analysis of world experience, it has been established that the securities market, in particular debt securities, plays a strategic role in regulating this issue. Therefore, it makes sense to recommend government debt bonds and government savings bonds to optimize the amount of external public debt.

Trends and problems of retail Bank lending in modern conditions on the example of «Sberbank of Russia»

2020 ◽  
pp. 156-165
Author(s):  
В.В. Мандрон ◽  
А.Ю. Ефименко ◽  
Д.Г. Свиридов
Keyword(s):  
National Economy ◽  
Positive Impact ◽  
Banking System ◽  
Bank Lending ◽  
Real Income ◽  
Real Estate Market ◽  
The State ◽  
Loan Portfolio ◽  
Effective Development

Эффективное развитие механизмов кредитования физических лиц оказывает положительное влияние не только на рынок недвижимости, автомобильную промышленность, потребительский рынок, но и на темпы развития банковской системы, что значительно влияет на рост национальной экономики и улучшает качество жизни населения РФ. Исследование посвящено ключевым тенденциям и проблемам функционирования рынка розничного кредитования в современных условиях. Определены главные проблемы, которые оказывают существенное влияние на организацию рынка розничного кредитования, его объемы и качество. Проведен анализ данных отражающих состояние рынка розничного кредитования на современном этапе. На состояние данного сегмента кредитного рынка оказывает влияние как общее экономическое состояние государства, курс денежно-кредитной политики Банка России, уровень реальных доходов населения, а также форс-мажорные ситуации. В статье дается оценка объема, состава и структуры кредитного портфеля одного из крупнейших финансово-кредитных институтов страны – ПАО «Сбербанк России». Особое внимание уделено кредитованию физических лиц в разрезе отдельных форм и видов кредитных инструментов, отражается связь состояния национальной экономики и качества кредитного портфеля банка. Effective development of mechanisms for lending to individuals has a positive impact not only on the real estate market, automotive industry, consumer market, but the pace of development of the banking system, which greatly affects the growth of the national economy and improves the quality of life of the Russian population. The research is devoted to the key trends and problems of functioning of the retail lending market in modern conditions. The main problems that have a significant impact on the organization of the retail lending market, its volume and quality are identified. The analysis of data reflecting the state of the retail lending market at the present stage is carried out. The state of this segment of the credit market is influenced by the General economic state of the state, the rate of monetary policy of the Bank of Russia, the level of real income of the population, as well as force majeure situations. The article provides an assessment of the volume, composition and structure of the loan portfolio of one of the largest financial and credit institutions in the country-PJSC Sberbank of Russia. Special attention is paid to lending to individuals in the context of individual forms and types of credit instruments, reflecting the relationship between the state of the national economy and the quality of the Bank's loan portfolio.

FORMATION OF A REGIONAL DEVELOPMENT STRATEGY TAKING INTO ACCOUNT THE SPATIAL COMPONENT: ON THE EXAMPLE OF THE REPUBLIC OF BASHKORTOSTAN

2021 ◽  
Vol 0 (3) ◽  
pp. 65-70
Author(s):  
M.V. SHMAKOVA ◽  
Keyword(s):  
Regional Development ◽  
Development Strategy ◽  
Regional Strategy ◽  
Territorial Development ◽  
Economic Space ◽  
Spatial Component ◽  
Stage Of Development ◽  
Regional Development Strategy ◽  
The Republic ◽  
Practical Recommendations

The relevance of this study is determined by the need to improve the tools for developing strategies for the development of territorial socio-economic systems, taking into account the realities of the current stage of development. Among these realities are the formation of the economic space of the region and the limited resources for development, which determined the logic, goal and objectives of this study. The purpose of this study is to develop theoretical, methodological and practical recommendations for the formation of a regional development strategy taking into account the spatial component. To achieve this goal, the following tasks were formulated and solved: clarification of the essence and content of the category "economic space" as the basis for accounting for this category in strategic developments; identification of the features of regional development, taking into account the spatial component; development of principles and prerequisites for regional strategy taking into account the spatial component of development; formation of a scheme for accounting for the spatial component in the development of strategies for multi-level territorial entities; development and testing of a modified model of resource provision for territorial development strategies as an updated toolkit for regional strategy. The novelty of the results of this study lies in the development of theoretical, methodological and practical recommendations for using the spatial component in the formation of a regional development strategy, which, unlike existing developments, allow taking into account the properties and characteristics of economic space when developing a block for the distribution of territorial resources and thereby provide conditions for increasing the resulting parameters multilevel territorial entities and the region as a whole.

scholarly journals ВИКОРИСТАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ АГРОВИРОБНИКАМИ

2020 ◽  
pp. 45-51
Author(s):  
Т. В. Калінеску ◽  
С. С. Пономарьова
Keyword(s):  
Green Energy ◽  
Basic Material ◽  
Light Industry ◽  
Industrial Enterprises ◽  
European Standards ◽  
Basic Hypothesis ◽  
Taxation System ◽  
Tax Payers ◽  
Further Development

It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the exposure of influence the simplified system of taxation on activity of agro producers. The basic hypothesis of research became supposition that optimization of the tax loading on agro producers must take a place with a selection of volumes of possessing agricultural resources, prepared products and level of the got profits. Exposition of basic material. It is educed that development and total revenue of agro industrial enterprises depend from the level of taxation of their activity, but sum prepaid tax by the agrarian enterprises does not depend from the got profits and does not answer principles of regulative function of taxes. Originality and practical meaningfulness of research are confirmed by the ground analysis of agro producer’s activity, which work for the simplified system of taxation. An proposed differentiation the united tax payers of 4-th group has the applied value, and similar approach can be used for determination of rates the other groups of the simplified system of taxation. Conclusions and prospects of further researches. An offer groupie of agro producers, which work for the simplified system of taxation, will allow bringing down the tax pressure, stimulating further development of agrarian business in the direction of accordance the European standards of agro products quality. Further researches will be sent to the improvement of the simplified system of taxation of stimulation and development of complete cycle of agribusiness beginning from growing of products, processing and, ending, by an eventual consumption is not only food industry, but other industries of national economy, like light industry, green energy and tourism.

scholarly journals КЛАСТЕРИ ПІДПРИЄМСТВ: ВІРТУАЛЬНІСТЬ ТА ПРАКТИКА ЗАСТОСУВАННЯ

2019 ◽  
pp. 82-89
Author(s):  
Т. В. Калінеску
Keyword(s):  
National Economy ◽  
Economic Effects ◽  
Economic Systems ◽  
Mutual Relations ◽  
Basic Hypothesis ◽  
Competitive Products ◽  
Methodological Aspects ◽  
Further Development

The modern stage the development of Ukraine economy is require the reasonable methodological aspects to determination of effectiveness and authenticity the existence of clusters, its the applied value and virtual for the purpose of further aspects of development the theoretical principles of management enterprises in the conditions the modern progress of national economy trends. A research purpose is mark research of practice the using of clusters in modern Ukrainian reality, exposure of its virtual constituents, evaluation the role of clustering for development of theory practices the management of enterprises and its influence an economy on the competitiveness of national economy and maintenance of motion to the European and world society. As an object of research economic activity of enterprises the different industries comes forward economies of Ukraine, which are in the search of new directions of innovative development on the basis of creation of different types of clusters. Methods and principles of scientific cognition of general and special methods and receptions became methodological basis of research that the effective used in the process of ground and the applied value of the use of clustering. Including the methods of systematization and generalization? what are used for the analysis of the existent  aspects of creation the clusters in different industries of activity of enterprises; inductions and deductions, what are use for the ground of the applied value of clustering; between disciplinary analogy, what are use for the evaluation the virtual of application and adaptation of clusters to the operating of modern enterprises conditions. Supposition became the basic hypothesis of research, that modern cluster educations in different industries of Ukraine national economy have more virtual than practical application, and - basic its further development its legislatively-normative determination and use must become in the direction of creation the competitive products. The statement of basic materials. It is well-proven that the applied methods of clustering have likeness with the reliable methods of realization of prognosis, when the variety of the possible states of the economic systems is planned. Common reliable idea about development does not give reliable information a cluster about development of single enterprises in it, that is why conduct each in such cluster associations more casual character, than reliable activity to the cluster, has yet a subject. There is authenticity of that not every subject will be consistently and to move on a scenario which is offered in a cluster association, but will incarnate that which answers its idea about prosperity and necessities. In-process of expose was wrote the mechanisms of presentation the participants of cluster about a utility, satisfaction system of values, which is carried in itself by creation of different clusters. Offered approach consideration about cluster society have originality and practical meaningfulness and allow to send processes creation of clusters on determination of compatible values and necessities for its participants and receipt of public economic effects from it. The conducted research allowed to formulate a conclusion, that clustering have the hidden potentials, that not allow effective develop the economy of enterprises, but take in attention the virtual features of perception the clustering, it follows to pay attention to necessity: creation of legislatively-normative base in relation to functioning of clusters, presence of instruments the state support of activity of clusters on regional and national levels for creation of competitive products; creation of compatible values and requirements in mutual relations in a middle clusters and receipt of the objective applied effects in relation to functioning of clustering.

Challenges To Increase The Competitiveness Of The Textile Industry In The Context Of Structural Change

2021 ◽  
Vol 03 (04) ◽  
pp. 15-20
Author(s):  
Nargiza Qobilovna Shoislomova ◽  
◽  
Doston Rustamjon Ogli Shonazarov ◽  
Gulmira Bahrom Qizi Aralova ◽  
◽  
...  
Keyword(s):  
Structural Change ◽  
National Economy ◽  
Textile Industry ◽  
Structural Changes ◽  
Methodological Basis ◽  
Practical Recommendations

The article examines the theoretical and methodological basis of the processes associated with the problems of increasing the competitiveness of the textile industry in the context of structural changes in the national economy. The existing shortcomings in this regard and their impact on the competitiveness of the textile industry have been assessed. According to the results of the analysis, scientific proposals and practical recommendations aimed at overcoming the problems of increasing the competitiveness of the textile industry in the context of structural changes have been formed.

The USA: New Stage of Development

2014 ◽  
pp. 88-97
Author(s):  
N. Zagladin
Keyword(s):  
Tax Policy ◽  
Political System ◽  
The State ◽  
Military Force ◽  
Ruling Elite ◽  
Stage Of Development ◽  
The Us ◽  
The Usa ◽  
Democratic Parties ◽  
The U.S

In today’s world the U.S. ruling elite has proved unable to maintain its claim to world leadership by relying on military force. It was also necessary to make corrections in the budget and tax policy and to limit further increase of the state debt. The problems of choosing political alternatives, however, have provoked a serious conflict between the republican and the democratic parties, involving public movements. In fact, the US political system is in the state of crisis that exerts influence on Russian-American relations.

scholarly journals Tax system in an unstable economy

2021 ◽  
pp. 208-215
Author(s):  
A. E. Zhamiyeva ◽  
G. A. Nassyrova ◽  
D. M. Mazhitov ◽  
M. S. Maramygin
Keyword(s):  
National Economy ◽  
Tax Policy ◽  
Traditional Approach ◽  
The State ◽  
Sustainable Growth ◽  
Practical Significance ◽  
Synthesis Methods ◽  
Tax System ◽  
The Impact ◽  
Tax Regulation

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 

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