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Journal articles on the topic 'Problems of preferential taxation'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Tetiana, V. Ponomarova, and P. Melnykova Olena. "Problems of accounting and taxation IT in Ukraine." Economics: time realities. Scientific journal. 5, no. 45 (2019): 100–107. https://doi.org/10.5281/zenodo.3766857.

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The purpose of the article is to study the modern practice of accounting and taxation of IT–companies. Authors offer the schemes of cooperation IT-companies with individual entrepreneur taking into account risks, accounting and tax consequences. A summary of the practical experience two approaches were identified to the organization of activities IT–companies – IT-outsourcing and IT product. Their features and impact on the tax and accounting consequences of the enterprise's activities are determined. Also, the value-added tax and the conditions of using the preferential

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2

DZHAFAROVA, Z. K., and A. M. MINAEV. "PROBLEMS OF TAXATION OF AGRICULTURAL PRODUCERS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 34–41. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.007.

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The article deals with the problems associated with the processes of taxation of the agro-industrial com-plex. The main changes affected agricultural producers who switched to a preferential special tax regime in the form of introducing VAT for them, as well as their rights to use the unified agricultural tax system. The results of the study can be used for analytical study and practical use of the proposed measures of influence.

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3

Shepenko, R. A., and A. G. Isaev. "Taxation of special investment contracts participants." Law Enforcement Review 7, no. 3 (2023): 85–94. http://dx.doi.org/10.52468/2542-1514.2023.7(3).85-94.

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16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V. Tax preferences: the concept, types, goals and procedures for obtaining. Oplata truda: bukhgalterskii uchet i nalogooblozhenie, 2022, no. 4, pp. 19–26. (In Russ.). 18. Wells D.A. The Theory and Practice of Taxation. New York, D. Appleton and Company Publ., 1900. 666 p. 19. Chua A.T. Precedent and Principles of WTO Panel Jurisprudence. Berkeley Journal of International

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4

Ning, Hejing. "The Impact of Taxation on High-tech Enterprises in Environmental Protection." Highlights in Business, Economics and Management 24 (January 22, 2024): 1345–50. http://dx.doi.org/10.54097/0kwafh97.

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With the rapid development of technology worldwide, competition in innovation capabilities among various industries is becoming increasingly fierce. Taxation, as a bridge connecting corporate behavior and government attitudes, plays an important role in assisting the development of high-tech enterprises and promoting technological progress in the industry. Therefore, exploring the most suitable tax preferential policies is a particularly crucial measure. In existing research, we can conclude that preferential taxation can promote research and development investment, improve innovation capabili

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Xu, Huiying. "Research on the Fiscal and Tax Path of the Economic Development of Coal Enterprises under the Background of “Double Carbon”." Journal of Management and Social Development 1, no. 1 (2024): 15–20. http://dx.doi.org/10.62517/jmsd.202412103.

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To achieve the goal of "double carbon" is a broad and profound economic and social systemic change, and to promote the work of "double carbon" requires domestic and international coordination, political, economic, social, scientific and technological aspects, and the overall, systematic and sustainable goal of "double carbon" needs to play the role of the core body of the government. Taking fiscal and taxation policies as the entry point. This paper discusses how coal enterprises can open up relevant paths for high-quality sustainable development under the dual-carbon background. By sorting ou

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6

Mashyka, Y. V. "The problems of customs clearance of goods intended to overcome the critical situation in the energy industry of Ukraine with exemption from the customs payments." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 611–17. https://doi.org/10.24144/2788-6018.2024.06.100.

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The article analyzes the problems of customs clearance of goods intended to overcome the critical situation in the energy sector of Ukraine with exemption from customs payments. The concept of benefit, tax benefit and the role of preferential taxation of goods that are released into free circulation on the territory of Ukraine with exemption from customs payments are studied. The quality of the rule-making activity of state authorities in the system of customs and legal relations in the conditions of the legal regime of martial law is critically assessed. The reasons that lead to the emergence

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7

Semenova, Galina. "Taxation of investments into ecological innovations in Russia." E3S Web of Conferences 91 (2019): 08047. http://dx.doi.org/10.1051/e3sconf/20199108047.

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The problems of the enterprises’ investments into ecological innovations for saving the natural resources are considered in the article. The conditions and factors influencing introduction of ecological innovations in the sphere of economy of Russia are described. The dynamics of the share of the enterprises performing ecological innovations in the total quantity of the enterprises which had completed their innovations is systematized, as well as the dynamics of the special costs connected with ecological innovations. Though the legislation offers some special tax benefits for the enterprises

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8

POKALCHUK, Mykhailo, and Yuliia BINKOVSKA. "Features of taxation in the agricultural complex of Ukraine." Economics. Finances. Law, no. 11/2 (November 27, 2020): 17–22. http://dx.doi.org/10.37634/efp.2020.11(2).5.

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Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the a

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9

Popov, Alexey, and Inna Cabelkova. "The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)." E3S Web of Conferences 208 (2020): 06002. http://dx.doi.org/10.1051/e3sconf/202020806002.

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The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and t

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10

ANDRUS, O.I. "The problems of transfer pricing in Ukraine." Market Relations Development in Ukraine №4 (203) 128 (May 24, 2018): 55–59. https://doi.org/10.5281/zenodo.1252290.

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Transfer pricing was first legislated by the US Tax Code. An unbiased assessment of the terms of the transaction of the interrelated participants was embodied in the concept of «extended hand». Different mechanisms of transfer pricing control operate in developed countries. Transfer pricing became relevant in Ukraine with the development of financial and industrial groups. The difference in the tax burden of different countries and the redirection of the total income for taxation to countries with lower taxes or tax avoidance altogether allows international companies to significant

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11

Shalina, Olga I., and Anastasia Yu Sheina. "Prospects for the use of preferential taxation of individuals to achieve environmental sustainability in Russia." Research Result. Economic Research 10, no. 2 (2024): 88–97. http://dx.doi.org/10.18413/2409-1634-2024-10-2-1-0.

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Within the framework of this article, the issue of achieving sustainable development goals is problematized, special attention is paid to the study of the possibilities of preferential taxation to ensure environmentally responsible behavior of individuals, as a significant facet of a proactive approach to solving environmental problems. The importance of the participation of the state and society in achieving the goal through the provision of tax preferences is emphasized. To achieve this goal, the following tasks were solved: the place of environmental responsibility in the system of general

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12

Shi, Yanping. "Research on Performance Evaluation of Preferential Tax Policies in Minority Areas." International Journal of Social Sciences and Public Administration 3, no. 2 (2024): 410–22. http://dx.doi.org/10.62051/ijsspa.v3n2.50.

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Ethnic minorities in China are mostly distributed in the remote areas in the west and its economic development is relatively backward, remote, so how to effectively promote the harmonious development of all kinds of ethnic minority areas economy has long been a is an important part of our country economy and stable development, under the new “difference” planning, more requirements attaches great importance to the quality and economic development in national minority areas. Compared with the eastern developed areas, the economic development of ethnic minority areas is not balanced, and the gov

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13

Rudenko, Viktoriia, Halyna Pohrishchuk, Olena Moskvichova, and Iryna Hryhoruk. "THE IMPACT OF PREFERENTIAL TAXATION ON THE STIMULATION OF INVESTMENT PROCESSES IN UKRAINE IN THE CONTEXT OF THE EXPERIENCE OF EU MEMBER STATES." Academic Review 2, no. 59 (2023): 155–72. http://dx.doi.org/10.32342/2074-5354-2023-2-59-11.

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In modern conditions, one of the main tasks of the fiscal mechanism is to create favorable conditions for maintaining and activating investment processes at the micro level. Thanks to tax incentives as a leading element of the fiscal mechanism, the state influences the amount of financial resources that are at the disposal of taxpayers − legal entities and individuals - and can be used for investment. Therefore, the purpose of the study was to evaluate the use of tax incentives to ensure the investment development of enterprises and households in EU member states and in Ukraine; to conduct SWO

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14

Найдьон, Є. М., and В. А. Сандул. "DIRECTIONS OF IMPROVEMENT OF BENEFICIAL REGIMES IT INDUSTRY TAXATION." Juridical science, no. 3(105) (March 30, 2020): 231–38. http://dx.doi.org/10.32844/2222-5374-2020-105-3.29.

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The relevance of the article is that tax benefits play a significant role in shaping a sustainable and developed economy because the system of benefits is a kind of guide for legal entities and individuals when choosing their field of activity, forms of income, benefits reduce tax pressure on taxpayers. The task of tax benefits is not only the equality of all in the field of taxation, but also to stimulate enterprises, including enterprises that use IT technologies, a tool to improve the economic situation in Ukraine. This issue becomes especially relevant in the context of the European integr

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15

Cui, Jing Hua, and Hao Yan Li. "The Study on Public Motivation Policies Concerning Construction of Urban Ecological Environmental Infrastructure." Applied Mechanics and Materials 178-181 (May 2012): 322–27. http://dx.doi.org/10.4028/www.scientific.net/amm.178-181.322.

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With the rapid improvement of urbanization and the acceleration of urban-rural integration, environmental problems in China call for urgent actions. One of the important factors of non-effective treatment of Chinese urban pollution is due to the lagging of construction of urban environmental infrastructure. By analysis, this paper concludes that the limited number of investment entities, rare amount of capital investment and poor investment effectiveness account for the slow pace of construction of urban environmental infrastructure in China. Considering this, the government should allocate a

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16

Koneva, A. A. "METHODS AND TOOLS FOR STIMULATING THE INNOVATION ACTIVITY OF SMALL ENTERPRISES IN THE RUSSIAN FEDERATION." Business Strategies 10, no. 8 (2022): 207–15. http://dx.doi.org/10.17747/2311-7184-2022-8-207-215.

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The article considers theoretical approaches to the identification and systematization of methods and tools of state stimulation of innovation, and provides an overview of foreign practice. In world practice, various methods of stimulating innovation activity are used, both economic and organizational and legal. The current system of stimulating the innovation activity of small enterprises in the Russian Federation is systematized and analyzed. As a result, problems were identified at the level of financial and non-financial methods. In terms of financial methods, there is a bureaucratic proce

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17

Ustinovich, Elena S., and Denis V. Nikolenko. "Current issues of taxation in the field of agriculture in Russia: problems and prospects." Economy of agricultural and processing enterprises, no. 3 (2022): 23–29. http://dx.doi.org/10.31442/0235-2494-2022-0-3-23-29.

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The state agrarian tax policy is aimed at the development of agricultural production sectors and ensuring the stability of working economic entities, which, to a large extent, contributes to the solution of socio-economic issues of rural territories as a whole. Agriculture is the basis of the country’s food security, therefore it requires priority state support, which is expressed in the creation of tax-favored conditions, the provision of preferential benefits. A lot of time is currently being devoted to the issues of tax incentives for agribusiness activities, the possibilities of applying b

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18

V. V. BOBYL and O. A. TOPORKOVA. "TAXATION OF SMALL BUSINESS: NORMATIVE ORGANIZATIONAL ASPECT." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 1(17) (June 24, 2019): 35–47. http://dx.doi.org/10.15802/rtem.v0i1(17).176482.

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Goal. The paper is devoted to the review of the vectors of small business development in Ukraine in the context of harmonization of legislative requirements regarding tax regimes and state support of entrepreneurial activity. Methods. In order to solve the problems of such a type, we have proposed to apply a systematic approach, the methods of generalization and comparison in the work. Results. The paper deals with the current normative base concerning the classification of small business entities and their taxation regimes. We have generalized foreign experience in applying preferential taxat

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19

Semenova, G. N. "Small Business in the Russian Economy: Criteria for the Application of Special Tax Regimes." Bulletin of the State University of Education. Series: Economics, no. 2 (June 17, 2023): 132–53. https://doi.org/10.18384/2310-6646-2023-2-132-153.

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Aim. To explore the criteria for the application of special tax regimes by small businesses, to identify the positive aspects and disadvantages of these regimes.Methodology. The share of small and medium-sized businesses in GDP and employment in Russia and different countries is considered; the dynamics of small businesses in Russia is shown. With a gradual decrease in small businesses, the reasons hindering its development are identified; the problems and prospects for the development of entrepreneurship in Russia are outlined. The article uses the following research methods: theoretical meth

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20

Журавлева, И. А. "SPECIAL SYSTEM REGIMES OF TAXATION IN THE FORMATION OF INVESTMENT POTENTIAL BY SMALL BUSINESSES: PROBLEMS AND PROSPECTS." Audit and Financial Analysis, no. 6 (December 31, 2020): 6–18. http://dx.doi.org/10.38097/afa.2020.58.25.001.

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Рассматривая инвестиционный аспект в срезе применения специальных системных режимов налогообложения (ССРН) субъектами малого предпринимательства (СМП) в регионах, необходимо отметить актуальность данной проблемы. Стратегическими задачами экономической политики страны является выравнивание уровней развития регионов России и выполнение национальных проектов в стране. Налоговый потенциал, являясь комплексным макроэкономическим потенциалом каждого субъекта федерации, содержит в себе не только показатели финансово-экономического развития, но и инвестиционную привлекательность. Системность специальн

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Журавлева, И. А. "SPECIAL SYSTEM REGIMES OF TAXATION IN THE FORMATION OF INVESTMENT POTENTIAL BY SMALL BUSINESSES: PROBLEMS AND PROSPECTS." Audit and Financial Analysis, no. 6 (December 31, 2020): 6–18. http://dx.doi.org/10.38097/afa.2020.58.25.001.

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Рассматривая инвестиционный аспект в срезе применения специальных системных режимов налогообложения (ССРН) субъектами малого предпринимательства (СМП) в регионах, необходимо отметить актуальность данной проблемы. Стратегическими задачами экономической политики страны является выравнивание уровней развития регионов России и выполнение национальных проектов в стране. Налоговый потенциал, являясь комплексным макроэкономическим потенциалом каждого субъекта федерации, содержит в себе не только показатели финансово-экономического развития, но и инвестиционную привлекательность. Системность специальн

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22

Teriukhanova, I. M. "Preferential taxation of enterprises of public organizations of people with disabilities: legislative aspect of the social problem." Ukrainian society 87, no. 4 (2023): 37–49. http://dx.doi.org/10.15407/socium2023.04.037.

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The article dwells upon the main problems of granting permission for the right to use tax benefits by enterprises of public organizations of persons with disabilities, related to the procedure for giving such approval, analysis, and control over the provision of tax benefits interaction between all interested parties. The author analyses normative legal acts on these issues. The existing system of tax benefits for enterprises and public organizations of people with disabilities does not contribute to the creation of new jobs for the employment of people with disabilities. It does not sufficien

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23

Maslov, Yurij, Valentyna Semenova, Vadym Luniachek, and Olga Kerekesha. "Problem aspects of use of the intellectual property of Ukrainian enterprises." SHS Web of Conferences 67 (2019): 06036. http://dx.doi.org/10.1051/shsconf/20196706036.

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The article is devoted to the study of the processes of formation and use of intellectual capital at Ukrainian enterprises and the analysis of the efficiency of innovative activity of domestic enterprises. The analysis conducted showed that domestic enterprises and organizations nowadays slow down the innovation activity and reduce the efficiency of the use of intellectual capital. Such tendencies are the consequence of the imperfection of the legislative framework for stimulating innovative activity of domestic enterprises; lack of incentive mechanism for developers and inventors, innovative

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24

Qin, Yiwen, and Jia Huang. "Optimizing Corporate Interests: A Comprehensive Study on Tax Planning Strategies for Company a Under the Framework of Enterprise Income Tax Law." Highlights in Business, Economics and Management 25 (January 20, 2024): 1–5. http://dx.doi.org/10.54097/r2qaka11.

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In terms of taxation, as one of the main sources, corporate income tax is 20% according to the newest financial reports. Therefore, conducting tax planning and developing a series of corporate income tax planning plans is crucial for maximizing corporate interests. This paper is based on the Enterprise Income Tax Law, with Company A as the research object. In response to the development of the company in the past three years, literature review and case analysis methods are used to plan for enterprise income tax payment of the company, in order to reduce taxes and increase profits. This article

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25

Pavlik, Iryna. "TRANSBOUNDARY COOPERATION OF UKRAINE AND POLAND IN AGRARIAN SPHERE: PROBLEMS AND PROSPECTS." Economic Analysis, no. 27(3) (2017): 62–70. http://dx.doi.org/10.35774/econa2017.03.062.

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Transboundary cooperation between Ukraine and Poland in the agrarian sector is an objective process with the condition of integration of the economy into the world economy. Inter-regional relations and foreign economic activity are developing, joint ventures, holdings, unions are being created. This tendency is inherent to the countries which have common borders and are geographical neighbours, such as Ukraine and Poland in particular. We consider the perspective directions of cooperation between Ukraine and Poland in the agrarian sector in formation of a coherent agrarian policy, the Common A

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26

PIKHNYAK, Tatiana. "TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (2023): 213–19. http://dx.doi.org/10.31891/2307-5740-2023-316-2-34.

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The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attenti

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27

Rudenko, Viktoriia, Halyna Pohrishchuk, Olena Moskvichova, and Iryna Hryhoruk. "The Impact of Preferential Taxation on the Stimulation of Investment Processes in Ukraine in the Context of the Experience of EU Member States." International Journal of Environmental Engineering and Development 1 (July 18, 2023): 62–76. http://dx.doi.org/10.37394/232033.2023.1.8.

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In modern conditions, one of the main tasks of the fiscal mechanism is to create favorable conditions for maintaining and activating investment processes at the micro level. Thanks to tax incentives as a leading element of the fiscal mechanism, the state influences the amount of financial resources that are at the disposal of taxpayers − legal entities and individuals - and can be used for investment. Therefore, the purpose of the study was to evaluate the use of tax incentives to ensure the investment development of enterprises and households in EU member states and in Ukraine; to conduct SWO

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28

Zakharkina, L., and V. Novikov. "ENVIRONMENTAL TAXATION IN UKRAINE: PROSPECTS OF IMPROVEMENT BASED ON FOREIGN EXPERIENCE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2020): 121–30. http://dx.doi.org/10.21272/1817-9215.2020.4-14.

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Today, scientists are paying particular attention to the problems of low efficiency of environmental taxation due to ineffective tax policies, lack of incentives to modernize production, low tax revenues to local budgets, and further growth of environmental pollution. In this context, it is rational to study the European experience of implementing environmentally friendly tax policy, which is relevant for Ukraine. The purpose of the study is to identify the shortcomings of the domestic tax system related to the negative impact on the environment, analysis of European environmental tax instrume

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Тетяна, Гуцул. "Детермінанти функціонування ринку молока та молокопродукції України в сучасних умовах". Академічні візії, № 8-9 (25 липня 2022): 18–28. https://doi.org/10.5281/zenodo.6759986.

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The article considers the main trends in the development of the milk and dairy products market in Ukraine under martial law. The determinants, which will determine the development of the dairy market in the nearest future, are outlined. The attention is accentuated on the problems of functioning dairy farms and milk-processing factories, as well as households producing milk. Six anti-crisis measures are suggested for the dairy industry of Ukraine, which include the mechanisms of preferential taxation and crediting of dairy farms and dairy factories, state purchases, organization of dairy coope

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Kurmanova, G. K. "On increase of land tax in Kazakhstan." Problems of AgriMarket, no. 3 (September 30, 2024): 131–41. http://dx.doi.org/10.46666/2024-3.2708-9991.12.

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Land tax is one of the sources of formation of local budgets, filling their revenue part. The aim is to analyze the legal framework of the existing system of land taxation, to substantiate the need to increase mandatory payments for land. The following methods were used - monographic - to study the foreign experience of land taxation, statistical - to collect data on tax revenues, the state of the land fund, analytical - in the study of methods of tax payment, on the basis of abstract-logical method problems were identified and ways of their solution were proposed. Results - foreign experience

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KARPYSHYN, Natalia. "PROBLEMS FINANCING OF ENVIRONMENTAL PROTECTION IN UKRAINE." WORLD OF FINANCE, no. 2(55) (2018): 32–42. http://dx.doi.org/10.35774/sf2018.02.032.

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Introduction. The study of the current state of financing of environmental protection and the identification of the most significant problems and the ways of their solution is extremely a topical issue of modern financial science. Purpose is monitoring of the current state of financial provision of environmental protection in order to identify the most significant problems and propose ways of their solution, taking into account the domestic practice and the experience of European countries. Results. In 2016 the costs of environmental protection in Ukraine amounted to 32,5 billion UAH (excludin

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Romanov, A. V., and K. P. Kolotyrin. "INCREASE IN ENVIRONMENTAL EFFICIENCY OF THE ENTERPRISES OF THE FOOD INDUSTRY ON THE BASIS OF DEVELOPMENT OF THE STIMULATING ECONOMIC MECHANISMS." Ecology. Economy. Informatics.System analysis and mathematical modeling of ecological and economic systems 1, no. 6 (2021): 243–47. http://dx.doi.org/10.23885/2500-395x-2021-1-6-243-247.

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The problems of ensuring environmental safety of the enterprises of food and processing industry of agroindustrial complex on the basis of the stimulating economic tools are considered. Need of attraction of investments into the sphere of modernization of the equipment as the outdated equipment is not capable to ensure environmental safety of technological processes at the enterprises of food and processing industry is proved in article. In this regard the possibility of involvement of both the state, and private institutes to a problem of increase in environmental efficiency of processing of

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Pochenchuk, Galyna M., and Ilona B. Babukh. "Regional Structural Policy in Ukraine: The Theoretical Approaches and Problems of Implementation." Business Inform 2, no. 565 (2025): 311–18. https://doi.org/10.32983/2222-4459-2025-2-311-318.

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The article discusses the conception of regional structural policy, which is an important component of the overall economic policy of the State. The main objective of the regional structural policy is to transform the sectoral structure of the region and achieve sustainable economic growth through innovation, economic diversification and efficient use of resource potential. It is emphasized that regional policy should be aimed at taking into account the specific conditions of each region, and not only national priorities. One of the main tasks is to stimulate innovation, form high-tech sectors

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Zakhozhay, Kostyantyn V., Nataliia V. Rudyk, and Nataliia M. Syvulska. "Customs Regulation in Ukraine in the Prewar and in the Wartime Periods." PROBLEMS OF ECONOMY 1, no. 59 (2024): 112–20. http://dx.doi.org/10.32983/2222-0712-2024-1-112-120.

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The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign

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35

Duravkin, Pavlo. "Implementation of the Principles of State Innovation Policy and Ways of State Regulation of Innovation Activities in Financial Support of Innovation Projects." Law and innovations, no. 2 (42) (June 25, 2023): 121–28. http://dx.doi.org/10.37772/2518-1718-2023-2(42)-16.

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Problem setting. Innovative activity and the level of its support from the state have always been and are the key to sustainable economic and social development. The establishment of guidelines for financial, credit, and tax incentives in the principles of the state innovation policy and the ways of state regulation of innovation activity shows the extremely high importance of these mechanisms for the development of innovation activity. In this regard, it is very important to study such mechanisms, establish their essence and impact on the development of innovative activity. Taking into accoun

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KUSHNIR, TARAS, and SOFIIA STASIUK. "DEVELOPMENT OF SOCIAL ENTREPRENEURSHIP IN UKRAINE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2(68) (August 23, 2024): 152–62. http://dx.doi.org/10.37128/2411-4413-2024-2-10.

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The article examines the theoretical, methodological and practical aspects of the development of social entrepreneurship in Ukraine in modern conditions. The main factors affecting the slow development of this sector have been identified and analyzed, including: lack of legislative regulation of the activities of social enterprises, insufficient awareness of the population about their activities, a small number of social enterprises and socio-economic instability of the national economy. Key external and internal factors contributing to the development of social entrepreneurship at the regiona

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Sechin, S. O. "International legal regulation of renewable energy sources." Analytical and Comparative Jurisprudence 3, no. 3 (2025): 374–80. https://doi.org/10.24144/2788-6018.2025.03.3.58.

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The article is devoted to the study of the state of international legal regulation in the field of renewable energy sources, as well as the activities of international organizations in this area. The author’s attention is focused on the problems of comprehensive regulation of renewable energy sources at the international level, the role of international legal institutions, identifying the shortcomings of such regulation and providing proposals for solving existing problematic issues. The results of the study found that the regulatory and legal regulation of the use of renewable energy sources

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Evstaf'eva, Alsu, and Olga Borovskikh. "ASSESSMENT OF THE DEVELOPMENT OF THE AGRO-INDUSTRIAL COMPLEX OF RUSSIA AND MEASURES TO STIMULATE ITS INVESTMENT ACTIVITY." Vestnik of Kazan State Agrarian University 18, no. 3 (2023): 143–53. http://dx.doi.org/10.12737/2073-0462-2023-143-153.

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The agro-industrial complex, producing products vital for society, is one of the most important components of the economy of the Russian Federation. The study was conducted to assess the development of the agro-industrial complex and measures to stimulate its investment activity. The largest area of the agro-industrial complex is agriculture, the sustainable development of which is a priority for the state to ensure the country’s food security. Thanks to state support, the agro-industrial complex is demonstrating steady growth. However, problems remain in the industry, the solution of which wi

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Liu, Yu, Linghui Kong, and Yanhua Zhang. "Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises." Discrete Dynamics in Nature and Society 2021 (November 30, 2021): 1–11. http://dx.doi.org/10.1155/2021/5652128.

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This paper takes the southeast coastal real estate listed enterprises that have been at the forefront of China’s reform for many years as the research object. Through theoretical analysis and descriptive statistical analysis, it studies the impact of the reduction of VAT (value-added tax) rate in 2019 on the southeast coastal listed real estate enterprises from the perspectives of sales revenue, costs, tax burden, profit, and cash flow. The overall operating tax rate has shown a volatile downward trend; the average operating income level has shown a volatile upward trend; the purchase cost has

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Holei, Y. M. "Condition and problems of innovative development of industrial enterprises of Ukraine." Bulletin of the Dnipropetrovsk University. Series: Management Of Innovations, no. 4 (March 28, 2015): 35–42. https://doi.org/10.15421/191505.

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For realization of integration to the EU, the growth of innovation activity is an important key to economic development of the country. However, the absence of efficient incentives for innovation and state support of high–technology companies indicates that the appropriate conditions and the environment for innovative entrepreneurship in Ukraine were not created. The aim of the research is to highlight unsolved problems of innovative development, to identify the factors that slow down the activation of innovation activity of industrial enterprises, in particular in the field of machine–buildin

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Vinnitskiy, D. V., and D. A. Kurochkin. "Scientific & research services: problems of elimination of administrative and tax restrictions in the EAEU single market." Law Enforcement Review 5, no. 1 (2021): 80–95. http://dx.doi.org/10.52468/2542-1514.2021.5(1).80-95.

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The subject. The article analyzes the legal rules of the Eurasian Economic Union (hereinafter ‘EAEU’) Member States that may potentially create barriers for access to the single market for services in the field of scientific research through establishing requirements for state registration (accreditation, licensing, etc.) of a scientific research participant. These procedures of registration (accreditation, licensing, etc.) may be relevant for the purposes of receiving the preferential tax treatment. The authors consider possible ways to overcome these obstacles. The aim of this paper is to id

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Damayanti, Ratih. "THE STATE POSITION AS A PREFERENT CREDITOR OF THE TAX DEBT IN BANKRUPTCY." Journal of Private and Commercial Law 2, no. 1 (2018): 65–77. http://dx.doi.org/10.15294/jpcl.v2i1.14514.

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Bankruptcy is a decision issued by the Court that resulted in a general confiscation of all the wealth owned and the wealth that will be owned by the debtor in the future. The State has the preference right to tax debt on the property of the Taxpayer. This means that the position of the state as a preferent creditor who is declared to have prior rights over the property of the Taxpayer to be auctioned in public. The state's preference by taxpayer repayment is in fact not as easy as one might imagine, there are some problems. The purpose of article writing is to know the position of the State a

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Damayanti, Ratih, and Fitriani Abdi. "UNSYNCHRONIZED IMPACT OF LEGAL REGULATION ON THE LOSS OF STATE’S STANDING FOR THE PREFERENCE RIGHT OF TAX DEBT IN BANKRUPTCY." Indonesian State Law Review (ISLRev) 3, no. 1 (2020): 1–8. http://dx.doi.org/10.15294/islrev.v3i1.48947.

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The state has a preference right (priority) to collect tax debts on goods which belong to the taxpayer (debtor), meaning that the state's position as a preferred creditor is declared to have advance rights to the taxpayer's property to be auctioned in public. Preference rights by the State for paying off tax debts are in fact not as easy as imagined, there are disharmony in several laws and regulations, namely between the Taxation, Bankruptcy and Labor Laws and the Constitutional Court Verdict No.67/PUU-IX /2013 and other problems that affect the State's pre-emptive rights over paying tax debt

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N., Marynenko, and Ersteniuk T. "Functioning trends and development opportunities of domestic entrepreneurship under the marital state." Socio-Economic Problems and the State 30, no. 1 (2024): 152–68. http://dx.doi.org/10.33108/sepd2024.01.152.

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The article is devoted to the study of the main trends in the functioning and possibilities of further development of Ukrainian entrepreneurship under war. The main challenges and problems faced by enterprises after the full-scale invasion are identified. They are as follows: destruction of production and logistics infrastructure, loss of established business relations, relocation of businesses to safe regions, loss of labor force, production and logistics potential, significant financial risks, outflow and mobilization of personnel, reduction of investment activities in the country. Attention

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Moiseeva, V. Yu, and A. V. Moiseev. "EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES." Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, no. 1 (2022): 28–33. http://dx.doi.org/10.18323/2220-7457-2022-1-28-33.

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Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax as a special tax regime, identify disadvantages and suggest ways to eliminate them. The authors considered the specifics of the tax regime “Earned Income Tax” to investigate its nature and identify its advantages and disadvantages. The study fou

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Trehub, О. A. "http://economiclaw.kiev.ua/index.php/economiclaw/article/view/1116." Economics and Law, no. 2 (July 27, 2023): 43–51. http://dx.doi.org/10.15407/econlaw.2023.02.043.

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The present paper examines the problems and prospects of preferential taxation of carbon dioxide emissions from biofuel combustion in the context of reassessing climate impacts of bioenergy. Special attention is given to the analysis of the draft Law of Ukraine “On amendments to the Tax Code of Ukraine regarding the establishment of a zero-tax rate for carbon dioxide emissions from installations that produce such emissions as a result of biofuel combustion”, the latest version of which was published by the Ministry of Energy of Ukraine in August 2022. Scientific approaches that express a criti

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Chuzhmarova, S. I., and A. I. Chuzhmarov. "Tax Incentives for Investments in Green Technologies: Experience of Selected Countries." Financial Journal 15, no. 2 (2023): 74–89. http://dx.doi.org/10.31107/2075-1990-2023-2-74-89.

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The relevance of the research topic is due to the need to solve the problems of fiscal support for investment in the context of increasing environmental and climate risks that push countries to form the fiscal policy under the influence of the climate agenda, capable of ensuring the financial interests of governments and investors. The main objective of the article is to characterize the processes of transformation of national fiscal policy under the influence of the global climate agenda and tax incentives for investments in green technologies. The authors analyze the sources of investment fi

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Jambayeva, Gulzada, Saule Zhumasheva, and Tashikul Mashirova. "DIRECTIONS OF PUBLIC SUPPORT FOR SMALL BUSINESSES IN KAZAKHSTAN." Problems of AgriMarket 3 (October 15, 2020): 67–73. http://dx.doi.org/10.46666/2020.2708-9991.08.

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The relevance of the research topic lies in the importance of development of small agribusiness entities for increasing production of agricultural products, increasing the level of employment and income of the rural population, solving social problems of the village. The system of public support measures for agricultural sector, developed by the Ministry of Agriculture of the Republic of Kazakhstan as part of the implementation of the State Program on AIC Development for 2017- 2021, which includes subsidizing production costs, property insurance, preferential taxation, investment subsidies for

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Marmul, Larisa, Liudmyla Levaieva, and Natalya Runcheva. "Investment in environmentalization and comprehensive programs for development of the grain industry." University Economic Bulletin, no. 46 (September 1, 2020): 31–37. http://dx.doi.org/10.31470/2306-546x-2020-46-31-37.

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The subject of the research is theoretical aspects and practical developments on greening investment and targeted programs for the development of the grain industry. The purpose of the work is to determine the sources, tools, methods and mechanisms for investing in the greening of grain production and comprehensive programs for its development to determine the effectiveness of measures. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: monographic, system-structural analysis and synthesis, statistical-economic, e

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Romanovska, A., and V. Velichko. "THEORETICAL PRINCIPLES AND PROSPECTS OF USING MODELS OF FUNCTIONING OF SOCIALLY RESPONSIBLE BUSINESS." Series: Economic science 2, no. 169 (2022): 86–90. http://dx.doi.org/10.33042/2522-1809-2022-2-169-86-90.

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The article considers the features, disadvantages and advantages of existing models of socially responsible business. The state of socially responsible business in Ukraine is also analyzed, the main obstacles to development are identified. Based on the results obtained, ways to overcome obstacles and prospects for dissemination are proposed. The main incentives for the implementation of CSR would be the introduction of preferential taxation, reducing administrative pressure on local authorities and providing them with proposals for social development programs in the region. In the context of g

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