The institute of accounting, control and analysis in the globalization circumstances最新文献

{"title":"CRYPTOCURRENCY INSTITUALIZATION: REGULATION, LEGAL STATUS, ACCOUNTING AND TAXATION","authors":"I. Spilnyk, Oleksiy Yaroshchuk","doi":"10.35774/ibo2020.02.081","DOIUrl":"https://doi.org/10.35774/ibo2020.02.081","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114443991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DIRECTIONS OF IMPLEMENTATION OF FINANCIAL REPORTING ACCORDING TO INTERNATIONAL STANDARDS","authors":"Olha Zavitii, S. Rozdymakha","doi":"10.35774/ibo2020.02.033","DOIUrl":"https://doi.org/10.35774/ibo2020.02.033","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122521524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTEGRATED REPORTING OF INSTITUTIONAL UNITS: INTERPRETATION FIELD OF THE CONCEPT","authors":"I. Belova, N. Semenyshena","doi":"10.35774/ibo2020.02.016","DOIUrl":"https://doi.org/10.35774/ibo2020.02.016","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114527557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACCOUNTING AND TAXATION OF TRANSPORT AND FORWARDING ACTIVITY: THEORETICAL AND METHODOLOGICAL ASPECTS","authors":"P. Kutsyk, R. Martsenyuk","doi":"10.35774/ibo2020.02.049","DOIUrl":"https://doi.org/10.35774/ibo2020.02.049","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124205894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MODERN FEATURES OF DEVELOPMENT OF LOGISTIC STREAMS IN THE CONDITIONS OF DIGITAL ECONOMY","authors":"A. Goloborodko, S. Lehominova","doi":"10.35774/ibo2020.02.093","DOIUrl":"https://doi.org/10.35774/ibo2020.02.093","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127259764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BANKING RISKS IN UKRAINE IN CONDITIONS OF STRATEGIC UNCERTAINTY IN THE DEVELOPMENT OF THE NATIONAL ECONOMY","authors":"Halyna Zabchuk, Olha Ivashchuk","doi":"10.35774/ibo2020.02.102","DOIUrl":"https://doi.org/10.35774/ibo2020.02.102","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126360383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"OPTIMIZATION OF THE TAX BURDEN OF THE ENTERPRISES: BLIGHTY AND FOREIGN EXPERIENCE","authors":"V. Ilin, Sofiia Kuzmych","doi":"10.35774/ibo2020.02.042","DOIUrl":"https://doi.org/10.35774/ibo2020.02.042","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"15 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120896038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUATION REGULATORY POTENTIAL OF PREFERENTIAL TAXATION OF ENTERPRISE INNOVATION ACTIVITY","authors":"V. Tyschenko, D. Ostrovskyi, M. Homon","doi":"10.35774/ibo2020.01.059","DOIUrl":"https://doi.org/10.35774/ibo2020.01.059","url":null,"abstract":"Introduction. Indirect methods of regulating innovation are increasingly used by countries around the world. These methods include preferential taxation. However, unreasonable and unsystematic application of tax incentives can also have negative consequences, such as loss of the state budget or tax evasion. Assessing the regulatory potential of tax incentives for innovation is a pressing issue, as it reflects the need to address the conditions for granting tax incentives and their effectiveness. Methods. The assessment was based on a methodological approach to assessing the level of regulatory potential of preferential taxation of enterprise innovation activity, which involves the formation of a comprehensive system of indicators by components that are integrated into integral indicators and qualitatively interpreted on the basis of boundary intervals of scales and criteria. We used such methods of economic and mathematical analysis as a priori ranking, correlation analysis, linguistic analysis. Such methods were used in the selection of indicators to assess the regulatory potential of preferential taxation of an enterprise's innovation activity. Results. The integral values of the regulatory potential of preferential taxation of the enterprise innovative activity were obtained in the course of the evaluation according to the components \"Innovative activity\", \"Efficiency of enterprises activity\", \"Preferential taxation\", which were distributed according to the linguistic criteria obtained. The analysis revealed that the main problems of the regulatory potential of preferential taxation of enterprise innovative activity remain: the imperfection of regulatory support to stimulate enterprise innovation activity and irrational tax incentives, which leaves opportunities for tax evasion and does not provide incentives for innovation. Discussion. The tendency to decrease the values of the components of the regulatory potential of preferential taxation of innovation activity necessitates the development of measures and practical recommendations to support the efficiency of the enterprise and stimulate its innovation development by tax optimization methods.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"1995 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128190048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PECULIARITIES OF CHOOSING THE OPTIMAL METHOD OF CALCULATING DEPRECIATION","authors":"A. Hnatiuk","doi":"10.35774/ibo2019.03.019","DOIUrl":"https://doi.org/10.35774/ibo2019.03.019","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133860049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACCOUNTING AS AN INSTITUTE: A SURVEY OF RESEARCH","authors":"N. Semenyshena","doi":"10.35774/ibo2019.03.007","DOIUrl":"https://doi.org/10.35774/ibo2019.03.007","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124297146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}