Economics. Management. Innovations最新文献

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JUSTIFICATION OF THE NEED FOR REGULATION OF SOCIAL AND LABOR RELATIONS IN THE CONDITIONS OF WAR 在战争条件下调节社会和劳动关系的必要性的理由
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-1
Maryna Vuychenko
{"title":"JUSTIFICATION OF THE NEED FOR REGULATION OF SOCIAL AND LABOR RELATIONS IN THE CONDITIONS OF WAR","authors":"Maryna Vuychenko","doi":"10.35433/issn2410-3748-2023-2(33)-1","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-1","url":null,"abstract":"The article analyzes the current state of social and labor relations and determines the need for their regulation in the conditions of the ongoing war on the territory of Ukraine. Factors affecting the implementation of effective social policy in the field of labor relations are substantiated. The article states that social and labor relations are relations between the worker, the employer and the state, aimed at meeting the social needs of each of the participants in these relations in the process of using labor and its results. They are the basis, social and economic foundation of any economic system, the \"core\" of the entire complex of social relations, since the quality of working life, social and labor relations in society, labor productivity and, ultimately, socio-economic progress. The article emphasizes that in the conditions of the war, which is currently ongoing, and the introduction of martial law by the President of Ukraine, it is important to return to the study of the problem of regulating social and labor relations and outline the main features of the use of labor resources during the war, to determine ways to increase labor efficiency and productivity, the real state of employment and unemployment, etc. The article notes that the norms of labor legislation, which were successfully operating in the pre-war period, are undergoing changes in accordance with the realities of today. Thus, in accordance with Article 43 of the Constitution of Ukraine, the state creates conditions for the full exercise of the right to work by citizens, guarantees equal opportunities in choosing a profession and type of activity, implements programs of vocational training, training and retraining of personnel in accordance with public needs. The article emphasizes that an important element of managing social and labor relations is the conclusion of labor contracts between employers and employees. The martial law regime prompts employers to enter into labor contracts, first of all, taking into account the following requirements: the need for the prompt involvement of new workers in the performance of work, the elimination of personnel shortages, including due to the actual absence of workers due to evacuation and migration to relatively safe regions of Ukraine, and abroad, as well as the loss of working capacity of a part of the combatants","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"121 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154713","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}
引用次数: 0
MAIN DIRECTIONS OF SALE OF NON-FOOD PRODUCTS 非食品产品的主要销售方向
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-8
Constantin Yarovyi, Olena Pylypenko
{"title":"MAIN DIRECTIONS OF SALE OF NON-FOOD PRODUCTS","authors":"Constantin Yarovyi, Olena Pylypenko","doi":"10.35433/issn2410-3748-2023-2(33)-8","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-8","url":null,"abstract":"This article examines the practical and theoretical aspects of commodity science, including the formulation and standards required for commodity quality. In market conditions, an important direction of corporate marketing activity is ensuring the effectiveness of product sales. This affects performance indicators such as product sales, profit, profitability, market share, etc. Successfully solving this problem depends in part on the approach to selling. The study examines the categorization and development trends of the non-food market in Ukraine, as well as various forms and types of trade. Trade is a branch of the economy, which sells goods through buying and selling. It combines production, distribution, exchange and consumption to transform manufactured goods into consumer goods. Trade is divided into domestic trade and foreign trade. Domestic trade is divided into the following types according to the form of ownership: state, communal, joint, private, family, individual, cooperative, etc. Being an important link in the economy, trade performs economic, social and educational functions. The results are presented regarding the peculiarities of the sale of non-food products, as well as the study of the needs and behavior of buyers in this market. Business entities are obliged to sell non-food products that are subject to mandatory certification, if the product acceptance document contains the registration number of the certificate of conformity or certificate of recognition of conformity or declaration of conformity, if this is provided for by the technical regulations. confirmation of product compliance. In addition, the article provides information on the fundamental theories and content of commodity science, in particular on the production, classification and evaluation of consumer properties and quality of goods for economic, cultural and household purposes. The integration of Ukraine's economy into the world economic system, as well as the principles of forming a trade assortment and ensuring quality control of goods, which are the first to be approached from a single point of view, were also studied.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154174","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}
引用次数: 0
DIGITALIZATION OF THE HOSPITALITY SPHERE AS THE BASIS FOR CREATING A COMPETITIVE BUSINESS 将酒店业数字化作为创建有竞争力企业的基础
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-6
V. Fostolovych, Tetiana Botsian, Ruslan Fostolovych, Yurii Hurtovyi
{"title":"DIGITALIZATION OF THE HOSPITALITY SPHERE AS THE BASIS FOR CREATING A COMPETITIVE BUSINESS","authors":"V. Fostolovych, Tetiana Botsian, Ruslan Fostolovych, Yurii Hurtovyi","doi":"10.35433/issn2410-3748-2023-2(33)-6","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-6","url":null,"abstract":"The competitiveness of modern business is determined by the level of consumer accessibility to the final product. The sphere of hospitality is specific, since accessibility to a service or services determines the level of interest of guests in receiving them. Innovation has become the basis of the work of modern enterprises and a tool for their adaptation to functioning in crisis situations. The intensity of saturation of enterprises of hotel and restaurant business with digital innovations determines the convenience of the guest in obtaining services and in cooperation. The variety of software products available on the market of digital tools challenges the enterprise to choose the most convenient and appropriate software. It is important to investigate the level of need for digital tools for hospitality businesses and explore the available and most accessible of the entire range. To this end, the article assesses the dynamics of temporary accommodation services and catering provided by hospitality enterprises in Ukraine. In the process of studying the dynamics of the structure of services for temporary accommodation and catering provided by hospitality enterprises in Ukraine, positive changes were noted. In the process of studying software products on the market, it is noted that it is worth paying attention to Servio software products, which serve as the main tool for managing the hotel and restaurant business, and have a number of specialized modules. It is proposed to integrate the SERVIO POS software product into the business processes of the hotel and restaurant business, when using which the enterprise will receive an important tool for organizing a restaurant, cafe or bar management system. The article explores the functionality, possibilities and advantages of integrating the SERVIO POS software product into the activities of hospitality enterprises. In the course of the study, it was found that the use of mobile applications of the Poket-line from SERVIO will provide an opportunity to improve the business activities of hospitality enterprises. The algorithm of using the SERVIO POS Pocket mobile application in the work of hospitality institutions is presented. An important innovative tool for hotel management has been proposed for the operation of hotels - the multifunctional software product HMS. Main modules and functionality of HMS software are presented. One of the types of digital settings for hospitality enterprises is the online module SERVIO HMS RESERVATION, which can be installed free of charge on the website of a hotel or other hospitality institution. The article offers an algorithm for the use and functionality of the SERVIO HMS RESERVATION online module in the service system of hotel business enterprises. It has been studied that the availability of online service forms an additional segment of the market and provides for additional economic benefits for hospitality enterprises.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"51 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154508","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}
引用次数: 0
THE IMPACT OF THE INTRODUCTION OF INDUSTRY 4.0 TECHNOLOGIES ON THE IMPLEMENTATION OF INTERNATIONAL COMPETITIVE STRATEGIES OF NATIONAL ECONOMIES 工业 4.0 技术的引入对各国经济实施国际竞争战略的影响
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-5
O. Popko, I. Verbovskyi
{"title":"THE IMPACT OF THE INTRODUCTION OF INDUSTRY 4.0 TECHNOLOGIES ON THE IMPLEMENTATION OF INTERNATIONAL COMPETITIVE STRATEGIES OF NATIONAL ECONOMIES","authors":"O. Popko, I. Verbovskyi","doi":"10.35433/issn2410-3748-2023-2(33)-5","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-5","url":null,"abstract":"Modern technological transformations associated with Industry 4.0 have a significant influence on the competitiveness of national economies on a global scale. The article analyzes the impact of the introduction of Industry 4.0 technologies on the implementation of international competitive strategies, focusing on key economies such as China, the United States of America, Germany, France, Japan, South Korea, India, Australia, Brazil, South Africa, Pakistan, Venezuela, and Ukraine. The main competitive strategies that take into account the new technological context are considered. These include digital transformation strategies, the use of artificial intelligence, the Internet of Things and other aspects of Industry 4.0. In particular, the article examines which technological innovations are reflected in the strategies of leading countries and how they contribute to their international competitive success. Great attention is paid to the aspects that influence the formation of competitive strategies of national economies, such as changes in global supply chains, development of digital platforms, cybersecurity and response to the challenges of technological shifts. The main focus is on the fact that enterprises tending to increase their international competitiveness should develop strategies taking into account the new technological context. The core strategies are digital transformation, globalization, innovation, and partnership. These strategies include adjusting to new technologies, increasing international presence, seeking innovation, and cooperating with other parties for common success. The paper highlights not only the positive aspects of implementing Industry 4.0 technologies, but also the risks associated with the unequal distribution of technological capabilities between countries. It emphises the interaction of countries in the context of international economic relations and the development of cooperation strategies to ensure mutual benefits. The article can serve as an important source for specialists in the field of economics, public administration and business, as well as for researchers interested in the relationship between technological development and the competitiveness of national economies in the modern world.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"15 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153751","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}
引用次数: 0
MARKETING RESEARCH OF CONSUMER BEHAVIOUR IN A DIGITAL INFRASTRUCTURE ENVIRONMENT 数字基础设施环境下的消费者行为营销研究
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-7
O. Yushkevych, Olga Vikarchuk, Yevhena Zaburmekha
{"title":"MARKETING RESEARCH OF CONSUMER BEHAVIOUR IN A DIGITAL INFRASTRUCTURE ENVIRONMENT","authors":"O. Yushkevych, Olga Vikarchuk, Yevhena Zaburmekha","doi":"10.35433/issn2410-3748-2023-2(33)-7","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-7","url":null,"abstract":"The article is devoted to marketing research on consumer behaviour in the environment of digital infrastructure. It has been established that marketing research of consumer behaviour in the environment of digital infrastructure models strong systems of interaction with consumers by accurately defining their needs and requests, individualising products and services, operational tracking, and responding to the behaviour of each specific consumer. Research has shown that in a digital infrastructure environment, price is not the primary factor determining choice. First of all, the consumer correlates the characteristics and properties of the goods with his ideal ideas about them (the standard of consumer properties), and in the event of a match, he proceeds to evaluate the possibilities of its purchase, taking into account the price and available income. It has been proven that the environment of the digital infrastructure determines a rational consumer choice under the conditions of a high speed of the reproduction cycle, which singles out time as the main valuable resource, which is associated with the growth of alternative costs of the consumer demand formation process and its implementation. It was found that the development of digitalization has an ambiguous effect on the behaviour of the modern consumer: on the one hand, the possibilities of consumer access to new goods and services are expanding in the shortest possible time, and on the other hand, the level of consumer requirements is increasing, which increases competition between manufacturers and stimulates them to search for new forms of interaction with the consumer. The stages of making a purchase decision by a consumer and the possibility of influence on their opinion by digitalization tools are outlined: awareness of the need, search for information on how to solve problems, evaluation of found solutions to the problem, purchase decision, reaction to the purchase. The elements of digitalization strategies for purchasing behaviour in the context of digital transformation are defined. The services of digital presentation of the product and delivery of goods have been updated, and the frequency of online purchases has increased due to changes in the structure of consumption. It has been proven that the active development of digital technologies and methods of their use necessitated an evolutionary transition from the category of e-services to “digital services”, which take into account the complex influence of the Internet and accompanying digital technologies on the formation of modern business models of companies and the format of their interaction with product consumers and services.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"46 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153276","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}
引用次数: 0
SEGMENTS OF PUBLIC POLICY IN THE FIELD OF EDUCATION AND SCIENCE DURING THE UKRAINIAN NATIONAL REVOLUTION (1917-1920) 乌克兰民族革命(1917-1920 年)期间教育和科学领域公共政策的各个部分
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-4
Vasyl Kupriychuk, I. Verbovskyi, I. Novitska, Svitlana Khmelivska
{"title":"SEGMENTS OF PUBLIC POLICY IN THE FIELD OF EDUCATION AND SCIENCE DURING THE UKRAINIAN NATIONAL REVOLUTION (1917-1920)","authors":"Vasyl Kupriychuk, I. Verbovskyi, I. Novitska, Svitlana Khmelivska","doi":"10.35433/issn2410-3748-2023-2(33)-4","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-4","url":null,"abstract":"The article analyzes the segments of public policy in the field of education and science during the Ukrainian National Revolution. It was found out that the main principles that professed the public-state nature of education were laid down by the Ukrainian governments of 1917–1920 at the basis of national education concept. The above principles served as the methodological guidelines for the organization of the national school and have not lost their value even today. It was in the concept of building education that political, cultural and public figures gave an important role to the formation of national higher humanitarian and natural education. The first place was the creation of Ukrainian humanitarian higher educational institutions and, first of all, universities, because higher education, like no other, was the most russified and, besides, there was a low percentage of Ukrainians among the student body. The peculiarities of the public policy’s impact on the educational and scientific process at various stages of Ukrainian state formation (Ukrainian Central Rada, Hetmanate of Pavlo Skoropadskyi, Directory of the Ukrainian People's Republic and the West Ukrainian People's Republic) were considered. The transformations experience of the educational sphere at that time was summarized, and specific proposals were offered on this basis regarding the possibilities of their implementation in the practice of public administration in the field of modern Ukraine’s education and science. It is outlined that precisely in these years, compared to the pre-revolutionary period, the number of higher educational institutions increased significantly, the quality of their specialist training improved, curricula were streamlined and improved, new specializations were introduced, and Ukrainian-language teaching was introduced. Individual institutes and all universities got the right to establish graduate schools, doctorate schools and to grant research degrees to researchers. The changes in the content and social purpose of higher education and the attitude towards it are highlighted. It is emphasized that education itself began to be considered not as a separate, distant, and sometimes hostile to the interests of the people, cultural environment, but as an integral part of the nation’s cultural heritage and its gradual development.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154118","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}
引用次数: 0
THE ETHNO-MENTAL NATURE OF CHRISTIANITY IN UKRAINE: BETWEEN THE EAST AND THE WEST 乌克兰基督教的民族精神本质:东西方之间
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-2
Yevhen Deineha, Oleksandr Donets
{"title":"THE ETHNO-MENTAL NATURE OF CHRISTIANITY IN UKRAINE: BETWEEN THE EAST AND THE WEST","authors":"Yevhen Deineha, Oleksandr Donets","doi":"10.35433/issn2410-3748-2023-2(33)-2","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-2","url":null,"abstract":"The present article deals with the ethnical and mental nature of Christianity in Ukraine regarding the country’s geographical position. Also, the research’s material deals with borderland issues, the territory linked to the concept of the symbolic whole, which creates its cultural type – the space of cross-cultural communication. Attention is given to the formation by different churches of different views on a man and their mission in the world. The specific state-building process in the Ukrainian region, considering the peculiarities of the dominant religion, is explained. The article also focuses on the mental changes that Christianization caused to the local population.  The concepts of the “East” and the “West,” “cultural heritage,” and the cultural and mental essence of this region are specified. The article studies ethnical shades of Ukrainian Christianity, distinguishing it from others, primarily Russian. Confessional pluralism is considered, which is the result of Ukrainian lands being in the cultural and political circle of other states. Adopting Eastern Christianity as a determinant of forming the local population’s mentality and moral values landmarks has been critically considered. Attention is given to other religions presented in the Ukrainian region, primarily Islam and Buddhism. Briefly, it provides an understanding of the Crimean peninsula's modern religious and cultural environment – the region of the long-lasting coexistence of Ukrainians and Crimean Tatars. The religious life of Ukraine is considered among the critical cultural and social processes that took place at different times in Europe. The brightest mental types of Ukrainians of past eras are highlighted, and the main features of the existence of Ukrainians between the imperial “poles” are also formulated. The materials of the article will be helpful to everyone who wants to get a conceptual view of Ukrainian Christianity and the local socio-humanitarian environment.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"121 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153922","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}
引用次数: 0
EVOLUTION AND INNOVATION IN ORGANIZATION MANAGEMENT IN THE DIGITAL ERA 数字时代组织管理的演变与创新
Economics. Management. Innovations Pub Date : 2023-12-27 DOI: 10.35433/issn2410-3748-2023-2(33)-3
K. Kaschuck
{"title":"EVOLUTION AND INNOVATION IN ORGANIZATION MANAGEMENT IN THE DIGITAL ERA","authors":"K. Kaschuck","doi":"10.35433/issn2410-3748-2023-2(33)-3","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-2(33)-3","url":null,"abstract":"Rapidly changing conditions of business functioning, caused by global changes in geopolitics, economy, acceleration of the pace of development of digital technologies, require greater adaptability, flexibility and speed of response from the organization's management. In this connection, the concept of management 4.0 is formed and developed, which combines advanced strategies, innovative approaches and the use of modern information and communication technologies. The research is aimed at revealing the essence of this concept in the form of an analysis of the evolution of management systems and modern challenges, as well as at the development of effective strategies and tools for successful modern management, which ensures the competitiveness and stability of the enterprise on the market. In the course of the study, types of organization management were identified, including scientific, administrative, strategic, innovative management, and quality management. The article substantiates the need for improving approaches to administration in the organization, introducing innovations and advanced digital technologies into the enterprise's activities. The concept was formed and the key components of management 4.0 were determined, taking into account the modern realities and needs of Ukrainian business. Challenges faced by domestic companies are highlighted; strategies, approaches and practical recommendations for overcoming them are presented. It is proven that the application of the process approach in management contributes to the realization of internal reserves of growth and development of the enterprise, simplification of the organizational structure of subordination. And if earlier its implementation was associated with radical changes in the company, now evolutionary methods of its implementation are being actively developed. The process approach to management is aimed at reducing the company's costs, which has a positive effect on the company's profit, and therefore on financial opportunities for the implementation of innovative projects.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"57 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154328","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}
引用次数: 0
TAX POLICY OF SMALL BUSINESS ENTITIES DURING MARITAL STATE 婚姻状态下小企业的税收政策
Economics. Management. Innovations Pub Date : 2023-06-27 DOI: 10.35433/issn2410-3748-2023-1(32)-3
V. Ivanenko, S. Laichuk, H. Khomenko
{"title":"TAX POLICY OF SMALL BUSINESS ENTITIES DURING MARITAL STATE","authors":"V. Ivanenko, S. Laichuk, H. Khomenko","doi":"10.35433/issn2410-3748-2023-1(32)-3","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-3","url":null,"abstract":"Reforms in the field of taxation of small business entities during martial law and the subsequent consequences of their implementation werestudied. In order to minimize the negative consequences caused by the war and the declared state of war, which can be called a period of growing risks for business, the state authorities take a number of measures regarding the taxation of small business entities. Measures of tax incentives for small business entities paying a single tax due to martial law were considered, which relate to: a moratorium on document checks; lack of responsibility for incorrect accrual, calculation or payment of a single contribution to mandatory state social insurance; lack of fines for violating the procedure for using cash registers; non-application of fines for violation of tax legislation. It wasassumed that wartime tax liberalization is a forced temporary state anticrisis measure to stabilize the economy in wartime, and reducing the costs of tax administration in wartime conditions is justified. The areas of improvement of tax administration in Ukraine weresummarized. It wasconcluded that additional taxes and fees may be introduced during martial law in Ukraine to help finance the needs of military operations and help rebuild the economy after the war. In addition, measures can be taken to increase the efficiency of tax collection and combat corruption in the tax sphere. Tax breaks and discounts may also be introduced for enterprises engaged in the production of goods and services that are necessary for military needs. After the end of martial law, it can be expected that the state will continue reforming the tax system, in particular, simplifying procedures and reducing the tax burden for businesses, in particular small and medium-sized businesses, as well as introducing new taxes that will contribute to the development of the economy and the improvement of the socio-economic situation in the country.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130571509","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}
引用次数: 0
RTIFICIAL INTELLIGENCE IN HOSPITALITY: PLACE OF INTEGRATION, SPECIFIC USE AND IMPACT ON BUSINESS REVENUES 酒店业中的人工智能:整合的地方、具体用途和对业务收入的影响
Economics. Management. Innovations Pub Date : 2023-06-27 DOI: 10.35433/issn2410-3748-2023-1(32)-10
V. Fostolovych, Tetiana Botsian, Svitlana Pavlova, Ruslan Fostolovych, Oleksandr Gurtovy
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