The article represents the study of the development of information technologies and their impact on the spread of modern retailing – e-commerce. The total penetration of the Internet, made possible by the latest information technology and the creation of "smart" mobile phones, has led to the growth of online commerce around the world. The number of Internet users around the world continues to grow. The Internet has also had an irreversible impact on retailing: the rise of e-commerce has not only forced regular retailers to adapt to new digital sales channels, but also allowed small and independent business owners to do business outside their local borders. Today, the global Internet penetration rate is 59 percent, with Northern Europe ranking first with a 95 percent Internet penetration rate. Online shopping is one of the most popular online activities around the world. Today, you can compare prices or read reviews online or go to the store to check the quality of the product before buying something online. In 2021, global electronic retail sales reached 4.9 trillion US dollars. The COVID-19 pandemic, which has gained momentum since 2020, has clearly strengthened the development trends of e-commerce and the digital technologies that support its development. Competition in the market for mobile devices, which currently account for a significant share of Internet traffic, is leading to rapid technological upgrades of modern smartphones. Samsung and Apple, which currently account for nearly half of the mobile gadget market, produce a significant number of applications that complement mobile devices. The widespread use of smartphone applications designed for trade operations has brought the level of e-commerce to a qualitatively new stage of development. With the almost ubiquitous presence of mobile devices, it is not surprising that the implementation of mobile payment solutions is growing worldwide and is contributing to the growth of cashless transactions. Keywords: information technology, Internet, smartphones, e-commerce, mobile applications.
The article considers the importance of effective development of tax management in enterprises. Weaknesses of the tax system that affect the activities of Ukrainian enterprises have been identified: frequent changes in the tax legislation of Ukraine, its contradictions, ambiguity and subjectivity in the interpretation of tax norms by regulatory authorities, law enforcement bodies, force owners and managers to look for ways to reduce the tax burden in order to strengthen its competitiveness in the market. It is analyzed how the COVID-19 pandemic affected the work of enterprises, including in the field of financial management. The process of tax management of the business entity is defined, which includes: target subsystem, providing subsystem, functional subsystem, management subsystem. The principles of tax planning, which can be classified into general and special, are considered. Ways to increase the effectiveness of tax management in the enterprise are formed: taking responsibility for control over tax risks, regularly and systematically participate in risk monitoring activities; cultivating appropriate thinking about risk. It is concluded that financial management together with the company's tax management will manage risks, release additional funds, thereby allowing to stabilize the company, give it the opportunity to develop and gain competitive advantage, which in the long run will increase the company's competitiveness.
Значення податкового планування на мікроекономічному рівні підприємства важко переоціни-ти – при правильній реалізації ефективної схеми від такого планування часто залежить не лише швид-кість досягення точки беззбитковості і рентабельність інвестицій, а й швидкість розвитку самого підп-риємства, розширення асортименту, освоєння нових напрямів тощо. Заходи, що разом формують сис-тему податкового планування, можуть істотно вплинути на розвиток підприємства з першого місяцяйого діяльності. Залучення до податкового планування профільних спеціалістів, регулярні консультаціїз фіскальними органами, вивчення чинного законодавства та використання високоефективної системиобліку допомагають зробити бізнес високорентабельним, легальним та потужним. У статті викладенота розглянуто особливості податкового менеджменту на мікрорівні, предмет та функції податковогоменеджменту, розкрито поняття податкового планування, надано характеристику його основних ета-пів, необхідність та ефективність податкового планування. Наведено перелік заходів та інструментівподаткового планування.
Effectiveness of use of fixed assets depends on the organization of timely receipt of reliable and sufficiently complete accounting and economic information. In this regard, the role and significance of accounting as one of the most important management functions increases. One of the essential elements for improving the organization of accounting and analysis of fixed assets is their definition and classification. The articlestudies essence of the category "fixed assets" and approaches to their classification in order to improve theirmanagement, conduct qualitative management analysis and accounting. The conducted study made it possible to systematize approaches to the classification of the category "fixed assets" in accordance with regulatory and legal acts regulating their accounting and taxation in all economic entities, namely the Regulationsof Accounting (Standard) 7 "Fixed Assets", International Accounting Standard 16 "Fixed Assets" and the TaxCode of Ukraine. The classification of fixed assets is presented on the forms of statistical and financialstatements, and the analysis of approaches to their classification in the work of scientists according to theirfunctional purpose, by affiliation, by industries and feature of use is carried out.
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