DSpace Collection: Випуск 4 2015 рік
http://dspace.wunu.edu.ua/handle/316497/2658
Випуск 4 2015 рік2024-03-29T06:40:52ZЗміст та особливості підприємницької діяльності домогосподарств як важливих суб'єктів економічних відносин
http://dspace.wunu.edu.ua/handle/316497/2853
Title: Зміст та особливості підприємницької діяльності домогосподарств як важливих суб'єктів економічних відносин
Authors: Перит, Ірина; Peryt, Iryna
Abstract: Розглянуто теоретико-концептуальні основи здійснення підприємницької діяльності домогосподарств в умовах сучасної економіки. Досліджено роль підприємницької діяльності домогосподарств в економічній системі України. Проаналізовано особливості,
умови та рівень розвитку підприємництва серед громадян. Акцентовано увагу на необхідності підтримки розвитку підприємницької діяльності домогосподарств та забезпечення комплексу умов. Introduction. In conditions of European integration transformations of households economy in
a person of a private entrepreneur realize themselves as active participants of economical process,
which is a guarantor of providing constant functioning and development of economy in a country is
a source of filling state budgets, provide possibility of realization employment potential participants
of labor market, take part in circulation of resources and cash fl ows is the main indicator of economical stability of a state. However, nowadays researchers pay attention at economical behavior home
improvements, although essentially important is their role in economical process in general.
Purpose. The aim of research is a determination of nature principles and features of implementation of entrepreneurship of households as important subjects of economical relations. Methodological basis of the article is theoretical conclusions and generalizations of the world’s
and domestic’s financial science. Also in this work is used logical, comparative, dialectical and complex approach.
Results. In the article is reviewed theoretical and conceptual foundations of implementation of business activity of households in conditions of modern economy, researched its role in economical system of Ukraine, features, conditions and the level of development. Accented attention
at necessary to support development business activities of households and implementation of
complex conditions, necessary for its leading, because the growth of economical activity of private
businessmen can be realized with the creation of favorable conditions with the way of perfection
of taxation and financial credit politic.
Conclusion. In general households plays the dual role in modern economy. On the one hand,
it is an active subject of market relations, on the other hand, it is an important branch in economical resources circulation, circulations of goods (services) and profits. Realization of economic interests by private businessmen means the producing of absolute product, create profit, which is
enough for stimulation of workers and expansion of production.2015-01-01T00:00:00ZІнвестиційна поведінка домогосподарств: світові моделі і національні особливості
http://dspace.wunu.edu.ua/handle/316497/2851
Title: Інвестиційна поведінка домогосподарств: світові моделі і національні особливості
Authors: Карпишин, Наталія; Karpyshyn, Natalija
Abstract: Досліджено вплив культурно-етнічних цінностей на інвестиційну поведінку домогосподарств. Розглянуто наукові погляди в теорії поведінкових фінансів на поведінку
інвесторів залежно від особливостей культури, релігії чи національності. Проаналізовано структуру фінансових активів домогосподарств США, Японії, Німеччини та ЄС.
Досліджено особливості інвестиційної поведінки домогосподарств в Україні. Запропоновано власну класифікацію світових моделей інвестиційної поведінки домогосподарств. Introduction. The review of investigations concerning the impact of cultural and ethnic
factors on the investors’ behavior and the analysis of the investment behavior of foreign and
domestic households is an actual problem in the modern financial science.
Purpose is to monitor the scientific opinions on the role of cultural aspect of making investment decisions; to characterize of the world models of investors’ behavior and to estimate the
investment behavior of domestic households.
Results. The behavioral finance interacts with culture and explores the investors’ behavior
in terms of their belonging to a particular culture. The first researcher, who showed the importance of culture and religion in the formation of economic behavior of the population, was German scientist Max Weber. The Russian scientist Y. Mirkin the following next behavior investor models: Anglo-Saxon, Islamic, German, Japanese and Russian. Each model is influenced by the traditional values and in practice is determined by the structure of household financial assets. Anglo-Saxon model features a high percentage of risky securities (shares); Islamic is
characterized by almost complete lack of market bonds and insurance; German is famous for its
diversifi cation and optimal combination of different financial instruments; Japanese is known for
its high percentage of deposits and pension and insurance contributions, Russian is character-
ized by low level of public confi dence in the financial sector.
Conclusion. The investment behavior of Ukrainian household’s іs formed the under influence of religious, cultural and historical features of the country. The low level of confi dence in
the financial markets, the rejection of fi nancial risk and low income are the main reasons for
the investment inactivity of the population. In addition, the bankruptcy of many banks because
of military operations in the East, political instability and high infl ation, have downgraded public
confi dence in the financial sector.2015-01-01T00:00:00ZПроблеми справляння ПДВ в Україні та шляхи їх вирішення
http://dspace.wunu.edu.ua/handle/316497/2849
Title: Проблеми справляння ПДВ в Україні та шляхи їх вирішення
Authors: Кіянчук, Інна; Kijanchuk, Inna
Abstract: Розглянуто суть та значення податку на додану вартість, як одного з основних
дохідних джерел державного бюджету України. Охарактеризовано обсяги надходження
ПДВ до бюджету держави. Розглянуто комплекс заходів щодо вирішення проблем адміністрування податку на додану вартість. Запропоновано підходи для забезпечення
ефективного справляння ПДВ як складової системи податкового регулювання соціально-економічного розвитку країни. Introduction. In the article the essence and importance of value added tax as one of the
main revenue sources of the state budget of Ukraine. Characterized amounts of VAT revenue
to the state budget. Considered a range of measures proposed to address the problems of
administration value added tax. The approaches to ensure the effective collection of VAT as a
component of the tax regulation of social and economic development.
Purpose. The purpose of this article is to analyze the existing mechanism for VAT, deter-
mining role in shaping the tax revenue base budget and justification of possible areas of further
improvement VAT administration in Ukraine.
Results. VAT is one of the youngest and most controversial taxes. In recent decades, this
tax has been implemented in 136 countries, including all European countries. VAT is included in
the price of goods and services and fully paid final consumer goods and services. This tax covers
the largest number of businesses, is a significant share of the tax revenue (50% or more), and more than 30% of the total state budget revenues. During its existence, the country that introduced
him, convinced of its necessity as an effective source of budget revenues. However, practice has
shown his collection and a number of problem areas. The list of problems requiring urgent solution
special place belongs refund. Because this tax refund mechanism creates major obstacles for its
efficient functioning, especially given the fact that untimely reimbursement of VAT depletes domestic business entities in working capital, the occurrence of disruption to businesses, a number
of problems with timely delivery and payment of products, increase the value of goods and so on.
Conclusion. Given the above we can say that VAT has high fiscal efficiency and is one
of the main budget-payments in Ukraine. The broad tax base calculation makes it possible to
strengthen the revenues of the State Budget of Ukraine. This tax is included in the most wide-
spread in the world indirect taxes. Its existence as part of national taxes is a prerequisite for
Ukraine’s accession to the European Union.2015-01-01T00:00:00ZФіскальний механізм: сутність, інструменти та принципи його дії
http://dspace.wunu.edu.ua/handle/316497/2834
Title: Фіскальний механізм: сутність, інструменти та принципи його дії
Authors: Канцур, Інна; Kantsur, Inna
Abstract: З’ясовано, що з метою формування і розподілу фінансових ресурсів держава використовує перерозподільчу функцію податків та бюджету, за рахунок чого впливає на забезпечення соціальних гарантій населення, забезпечення зайнятості, підвищення рівня доходів населення, фінансування та розвиток соціальної сфери тощо. Доведено, що
фіскальний механізм виступає інструментом впливу держави на соціально-економічні процеси. Розглянуто сутність фіскального механізму як сукупність бюджетного та податкового механізмів, між якими існує тісний взаємозв’язок. Проаналізовано дію фіскального механізму, яка проявляється через його інструменти та принципи. Introduction. With a view to the formation and distribution of financial resources the state uses redistributive function of taxes and the budget, thus affects the social security of population, employment, increasing income levels, financing and development of social sphere. Fiscal mechanism is an instrument of state infl uence on socio-economic processes. Depending on the socio-economic conditions in the country it needs constant improvement, which necessitates deeper theoretical study of the mechanism of fiscal nature and principles of action.
Purpose. The purpose of this article is to study the essence of the concept of “fiscal arrangements” tools of its impact on social development and principles of action.
Results. The essence of a fiscal mechanism as a set budget and tax mechanisms, among which are closely interrelated. After all, the tax mechanism affects the formation of budget revenues, balances its revenues and expenditures affecting the dynamics of socio-economic development.
It was established that the effect of fiscal mechanism manifested through its tools and principles. As instruments of fiscal mechanism, we consider some tools that are used by the state to perform its functions, that is specific methods of influence on the process of budget resources,
their allocation and effi cient use, encouraging or limiting the nature of the action.
The principles of fiscal mechanism, in our opinion, include: the principle of consistency, objectivity, balance (proportionality, harmony), feasibility and argumentation, timeliness, effectiveness
and efficiency, social equity, target orientation, responsibility, self-financing, information content
and availability. The author’s principles of fiscal mechanism aimed at ensuring the implementation of both fiscal and social function, formation of budget revenues and regulation of social and economic processes in the country, thus satisfying the social needs and social development. Conclusion. Consequently, the fiscal mechanism should be flexible in order to best meet the needs of the state and the needs of society, effectively redistributing income among different groups of people, the well-being of the population using social orientation of budget expenditures and ensure social justice. That is, it is a means of ensuring balanced socio-economic development of the country, using their tools should provide a level of tax revenue, allowing the
development of social components in the system of social benefi ts.2015-01-01T00:00:00Z