³ííèöüêèé íàâ÷àëüíî-íàóêîâèé ³íñòèòóò åêîíîì³êè Тåðíîп³ëüñüêîгî íàö³îíàëüíîгî åêîíîì³÷íîгî óí³âåðñèòåòó ÊÎÍÖÅПÒÓÀËÜͲ ЗÀÑÀÄÈ ФÎÐМÓÂÀÍÍЯ ПÎЗÈÊÎÂÎÃÎ ÊÀП²ÒÀËÓ П²ÄПÐÈЄМÑÒÂÀ Дîñë³äaeåíî òåîðåòè÷í³ пèòàííÿ фîðìóâàííÿ пîзèêîâîгî êàп³òàëó п³äпðèºìñòâà. У ðåзóëüòàò³ âèâ÷åííÿ пîгëÿä³â íàóêîâö³â п³ä ÷àñ ³íòåðпðåòàö³ї òåðì³íà «пîзèêîâèé êàп³òàë п³äпðèºìñòâà», âèêëèêàíèх ðîзâèòêîì бóхгàëòåðñüêîгî îбë³êó òà òåîð³ї ф³íàíñ³â, ñфîðìîâàíî àâòîðñüêå âèзíà÷åííÿ пîзèêîâîгî êàп³òàëó п³äпðèºìñòâà. ²äåíòèф³êîâàíî òà пðîàíàë³зîâàíî ñóòí³ñí³ хàðàêòåðèñòèêè пîзèêîâîгî êàп³òàëó п³äпðèºìñòâà. Ðîзгëÿíóòî ñêëàäíèêè пîзèêîâîгî êàп³òàëó ñóб'ºêò³â гîñпîäàðюâàííÿ ó ì³aeíàðîäí³é ³ â³ò÷èз-íÿí³é ф³íàíñîâ³é òà бóхгàëòåðñüê³é пðàêòèö³. Узàгàëüíåíî é îхàðàêòåðèзîâàíî пåðåâàгè òà íåäîë³êè фîðìóâàííÿ пîзèêîâîгî êàп³òàëó п³äпðèºìñòâà. Âèзíà÷åíî ìåòîäè÷í³ п³äхîäè äî фîðìóâàííÿ пîзèêîâîгî êàп³òàëó íà ì³êðîð³âí³. Пðîâåäåíî àíàë³з ñòàíó òà âèзíà÷åíî ñпåöèф³êó фîðìóâàííÿ пîзèêîâîгî êàп³òàëó п³äпðèºìñòâ â Уêðàїí³. Ключові слова: пîзèêîâèé êàп³òàë п³äпðèºìñòâà, зîбîâ'ÿзàííÿ п³äпðèºìñòâà, зàбåзпå÷åííÿ п³äпðèºìñòâà.
Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.
educational and scientific institute of economics TNEU R. Voloshchuk, PhD in Economics, Senior Lecturer of the Department of Finance, Banking and Insurance, Vinnitsia educational and scientific institute of economics TNEU OWN CAPITAL OF THE ENTERPRISE: ESSENCE AND FEATURES OF FORMATION IN UKRAINE У результаті вивчення суперечливих поглядів науковців при інтерпретації терміну "власний капітал підприємства", викликаних розвитком бухгалтерського обліку та економічної теорії, сформовано авторсь ке визначення власного капіталу підприємства, що має новий, на відміну від існуючих, комплексний ха рактер. Ідентифіковано та проаналізовано сутнісні характеристики власного капіталу підприємства. На основі дослідження поглядів вчених на функції власного капіталу підприємств, було визначено його пер винні (базові) та вторинні (похідні) функції. Розглянуто джерела формування та складові власного капі талу суб'єктів господарювання в Україні. Узагальнено й охарактеризовано переваги та недоліки форму вання власного капіталу підприємств. Ідентифіковано принципи формування власного капіталу суб'єктів господарювання. Проведено аналіз стану та визначено специфіку формування власного капіталу підприємств в Україні. The article discusses the main approaches to the definition of the concept of "enterprise equity" ? accounting and economic. In the framework of the economic approach, directions for interpreting the definition of the essence "enterprise equity" have been identified, in particular, cost (equity is value, brings added value), resource (equity is a specific form of financial resources), financial (equity is a source of financing business), speech (equity is a combination of economic benefits). As a result of studying the contradictory views of scientists in the interpretation of the term "equity", caused by the development of accounting and economic theory, formed the author's definition of equity as a self increasing value embodied in the set of invested and accumulated financial resources owned and used by the company. as a source of financing economic activity, which has a new, in contrast to existing, integrated nature. The essential characteristics of the enterprise's equity are identified. Based on the study of the views of scientists on the functions of equity of enterprises, the primary (basic) functions (formative, distributive, managerial and protective) and secondary (derivative) functions (guarantee, indicative and representative) are determined. Internal and external sources of formation and components of equity of business entities in Ukraine are considered. The advantages and disadvantages of enterprise equity formation are summarized. The principles of formation of own capital of business entities are identified. The peculiarities of the formation of equity of enterprises in Ukraine, due to organizational and legal forms of activity and forms of ownership of economic entities, are considered. The analysis of a condition is carried out and specificity of formation of own capital of
The state, influencing the processes of organization of fiscal relations by forming institutions, directs the established fiscal relations, manages the channels and directions of fiscal flows, clarifies the proportions of financial resources distribution and thus regulates the investment development of the economy. Therefore, the aim of the study is to determine the institutional principles for building a fiscal mechanism, from which depends not only its effective functioning, but also the impact on investment processes in the national economy. In order to substantiate the institutional principles of building a fiscal mechanism for regulating the investment development of the national economy, general and special research methods were used (analysis and synthesis, induction and deduction, abstraction, analogy, theoretical generalization, etc.). The historical development of institutional theory is considered in the course of the research. Approaches to the interpretation of the meaning of “institution” concept are defined, their functions and characteristics are outlined. The essence and components of the institutional structure of the fiscal mechanism for regulating the investment development of the national economy are substantiated. As a result of the research it is proved that the institutional structure of the fiscal mechanism is four-level and includes the cognitive level, regulatory level, organizational level, resource-technological level. It is determined that at the present stage of development of Ukraine the institutional structure of the fiscal mechanism is formed, but its characteristics do not sufficiently correspond to the features, resources and tasks of regulating the investment development of the national economy.
кандидат економічних наук, старший викладач кафедри фінансів, банківської справи та страхування Вінницького навчально-наукового інституту економіки Тернопільського національного економічного університету Статтю присвячено актуальним питанням організації місцевого оподаткування в Україні. Проведено оцінку надходжень місцевих податків і зборів до місцевих бюджетів у розрізі регіонів. Здійснено аналіз фіскальної ролі місцевих податків і зборів у податкових надходженнях місцевих бюджетів у територіальному аспекті. Визначено основні регіональні особливості місцевого оподаткування в Україні. Ключові слова: місцеві податки і збори, місцеві бюджети, податок на майно, єдиний податок, туристичний збір, збір за місця для паркування транспортних засобів. Волощук Р.Е. МЕСТНЫЕ НАЛОГИ И СБОРЫ И ИХ РОЛЬ В ФОРМИРОВАНИИ НАЛОГОВЫХ ПОСТУПЛЕНИЙ МЕСТНЫХ БЮДЖЕТОВ В УКРАИНЕ: РЕГИОНАЛЬНЫЙ АСПЕКТ Статья посвящена актуальным вопросам организации местного налогообложения в Украине. Проведена оценка поступлений местных налогов и сборов в местные бюджеты в разрезе регионов. Осуществлен анализ фискальной роли местных налогов и сборов в налоговых поступлениях местных бюджетов в территориальном аспекте. Определены основные региональные особенности местного налогообложения в Украине. Ключевые слова: местные налоги и сборы, местные бюджеты, налог на имущество, единый налог, туристический сбор, сбор за места для парковки транспортных средств. Voloshchuk R.Ye. LOCAL TAXES AND FEES AND THEIR ROLE IN FORMING THE TAX REVENUES OF LOCAL BUDGETS IN UKRAINE: THE REGIONAL ASPECT The article is devoted to topical issues of the organization of local taxation in Ukraine. An assessment of local tax revenues and fees to local budgets in the context of regions is carried out. The analysis of the fiscal role of local taxes and fees in tax revenues of local budgets in the territorial aspect is carried out. The main regional features of local taxation in Ukraine are determined.
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