Collected Works of Uman National University of Horticulture最新文献

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INVESTMENT ATTRACTIVENESS OF UKRAINIAN AGRARIAN SECTOR 乌克兰农业部门的投资吸引力
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-195-203
N. Bondarenko, S. Vlasiuk, T. Derkach
{"title":"INVESTMENT ATTRACTIVENESS OF UKRAINIAN AGRARIAN SECTOR","authors":"N. Bondarenko, S. Vlasiuk, T. Derkach","doi":"10.31395/2415-8240-2021-98-2-195-203","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-195-203","url":null,"abstract":"The article deals with the problems of investment attractiveness of the agricultural sector in Ukraine. It is defined that engaging investment in agricultural sector is based on a wide range of aspects that go beyond agricultural policy, in particular macroeconomic policy. Such coherent policy is an essential part of a beneficial investment climate for both native and foreign investors. The definition of investment attractiveness has been determined that is one of the most relevant and frequently used in economy today. It was found that for UAH1 of capital investment for the manufacturing of food and tobacco products in January-March 2019, UAH 3, 38 was accounted for agricultural sector. Rating of investment attractiveness of agrarian branches is stated. It is outlined that Kyiv and Kyiv region agro-industrial complex is ranked the first position as well as the second, third and fourth positions are shared by Zaporizhia, Dnipropetrovsk and Poltava regions. . It should be noted that over 10 years the share of investments in financial and insurance activities has significantly decreased. The foreign and native experience has been studied, and an effective transformation of the agrarian sector of economy has been established that is based on the intensification of investment activities and a significant increase in the levels of investment. It has been determined that during the period of constrained investment resources at the state level, the investment attractiveness of the region is the key requirement through which the investment strategy and investment policy of enterprises and the state as a whole are formed. Consequently, the issue of increasing relevance becomes the investment activity of individual regions and identifying promising ways to attract resources. It was determined that nowadays the priority area for investment in agriculture should be updating and modernization of agricultural equipment. Therefore, it is necessary to carry out technical re-equipment and reconstruction of livestock farms and complexes, to update the vehicles with high-quality, modern machines of the new generation. It is necessary to create a comprehensive strategy for increasing the investment attractiveness of Ukraine, which includes a number of aspects in the context of support and development of both the current comparative advantages of the economic system and the prospective ones, correspond to the development trends of the global economy and provide the foundations of Ukraine's economic safety. It is proposed that the first step in restoring investment attractiveness is the adoption of the law on state support for investment projects with substantial investments.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114853839","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
Organization of marketing activities management of an agricultural engineering enterprise in the domestic and foreign markets 组织某农业工程企业在国内外市场的营销活动管理
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-153-165
O. Penkova, A. Kharenko, E. Kulishenko
{"title":"Organization of marketing activities management of an agricultural engineering enterprise in the domestic and foreign markets","authors":"O. Penkova, A. Kharenko, E. Kulishenko","doi":"10.31395/2415-8240-2021-98-2-153-165","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-153-165","url":null,"abstract":"The strengthening of the role of an effective organization of marketing management for agricultural engineering enterprises in Ukraine is due to an increase in competitive pressure from domestic and foreign producers who offer functional analogues, as well as from importers of used equipment, a decrease in the capacity of the domestic market due to the crisis in economy and the loss of control over a part of occupied territories of Ukraine. Analysis of the peculiarities of organizing marketing activities on the example of one of the largest enterprises of agricultural engineering in Ukraine, CJSC “Umanfermmash”, showed that on the domestic market it mainly focuses on small and medium-sized agricultural enterprises, farms, private entrepreneurs providing services of the processing of land plots to the population, and its product and pricing policy in the current marketing strategy corresponds to the described group of potential buyers, which indicates the feasibility of its application in the future. The conducted research revealed a number of problems in the organization of marketing activities of CJSC “Umanfermmash”: low quality of feedback from end users, especially foreign ones, in the context of bringing product characteristics to their needs; insufficient presentation of information about various aspects of the company's activities on its website; narrowing of cooperation with distributors, which negatively affected the effectiveness of sales activities; insufficient attention to quality improvement, which sometimes deteriorates due to the use of cheaper raw materials and materials. Improving the organization of CJSC “Umanfermmash” marketing activities management initially requires adjusting the existing marketing strategy, which should be differentiated. So, for the foreign market, it should be based on an attacking concept, and for the domestic market it should be realized as supportive marketing. In the first case, there should be an active, aggressive position of the company in the market, which is aimed at gaining and expanding the market share, and in the second, – it involves maintaining the level of demand in the market that is optimal for the enterprise","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121753050","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 economic essence of credit and its role in the development of bank lending to agricultural business 信贷的经济本质及其在农业企业银行贷款发展中的作用
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-41-50
P. Bechko, S. Vlasyuk, O. Ponomarenko, V. Nahornyi
{"title":"The economic essence of credit and its role in the development of bank lending to agricultural business","authors":"P. Bechko, S. Vlasyuk, O. Ponomarenko, V. Nahornyi","doi":"10.31395/2415-8240-2021-98-2-41-50","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-41-50","url":null,"abstract":"The constant cycle of agricultural production is successfully achieved regarding to equity and loans. An alternative to private source of funding to the equity of agricultural production is crediting including bank loans which are attracted in order to cover the time gaps between production and receiving benefits during a year due to the seasonality. It is revealed that crediting in the context of modern market economy is a key and vital component of economic development. The positive influence of the loan, its impact on national business entities is assessed as controversial. Some researchers of credit theory and its involvement in the production process substantiate it by the lack of tangible assets necessary to ensure the business continuity. As the interest rate is the basic principle of lending, in their opinion, the financial condition of the borrower becomes unstable and as a result it leads to the bankruptcy. According to other researchers, credits lead to the reduction of manufacturing duration and serve as the main precondition for expanded reproduction and business operation in modern economic situation. It has been found that a loan is an inevitable part of an agricultural business as its involvement is caused not only by the borrower’s financial weakness but also the objectiveness of production and circular flow of funds due to the lack of its own funds which is inappropriate to hold in reserve. It was also determined that the naturalistic and income generating theories developed equally during a long period of evolution. However, having opposite approaches to the essence of crediting, in fact, they are identical as credit systems channel savings into productive investments. Actually, credit itself performs redistributive function in the economy and, at the same time, bank institutions have the function of capital formation. It is proposed that in current economic situation the establishment of credit relations between banks and borrowers is possible only in the context of theoretical justification of the nature of the loan, its role in the reproduction process and implementation at the state level with the aim of reliability lending to agribusiness with scientifically proved supervision in market functioning by a decision-making methods through the implementation of legislative framework in the field of crediting, insurance, taxation, budget policy, aimed at the improving of credit relations, supporting bank institutions and the agrarian sector and as a result it will contribute to overcome the financial crises.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123951099","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: 1
THEORETICAL ASPECTS OF HARMONIZATION OF UKRAINIAN TAX SYSTEM IN CONTEXT OF BEHAVIORAL FINANCE 行为金融学背景下乌克兰税收制度协调的理论问题
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-254-262
L. Barabash
{"title":"THEORETICAL ASPECTS OF HARMONIZATION OF UKRAINIAN TAX SYSTEM IN CONTEXT OF BEHAVIORAL FINANCE","authors":"L. Barabash","doi":"10.31395/2415-8240-2021-98-2-254-262","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-254-262","url":null,"abstract":"The tax system of Ukraine in the way in which it now operates, in terms of performance does not meet the conditions of modern tax systems of the world's leading countries. Proof of this is 84th place in the ranking of competitiveness and 23rd place in the ranking of the Top 25 countries with the highest level of taxation. Therefore, harmonization of the tax system is needed to simplify tax treatment and reduce the tax burden or average it in order to reduce the prices of goods production means. It is noteworthy that harmonization is now considered primarily as the harmonization of the standards of the tax systems of different countries in the framework of cooperation and the achievement of mutual positive effects. However, each state has its own economic traits and national traditions, which are reflected in the functioning of taxes. Therefore, harmonization, as a phenomenon of an economic nature, is quite applicable within a particular tax system. Among plenty of factors influencing the operating of the tax system, a group of behavioral aspects is relatively new for the native economic environment. They are based on the habits, traditions and culture of the population, public consciousness and the level of psychological and social tension in society. Although it is notable that behavioral factors arise and worsen under the influence of other groups of parameters. And one of these is the level of fiscalization of the economy and its basis - the tax system. The high level of fiscalization of the tax system has formed a negative attitude of taxpayers to taxation, which has intensified the shadow trends in the state economy. The inconsistency between the amounts of taxes paid and the quality and amount of services and benefits received from the state, as well as the low level of social guarantees, caused a general cognitive dissonance. Transformed into a prejudice, he acquired a national social character, forming a model of economic behavior that in fact denies the defining role of the state in the life of the modern individual. Therefore, it should be emphasized that the harmonious functioning of the tax system should be based on a comprehensive approach, taking into account various factors. And from this point of view, behavioral finance becomes a factor of core and direct influence.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129453215","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
Analysis of economic and statistical indicators of entrepreneurship development in Ukraine 分析乌克兰创业发展的经济和统计指标
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-69-80
V. Ulanchuk, S. Sokolyuk, E. Zharun, N. Koroteev, O. Tupchii
{"title":"Analysis of economic and statistical indicators of entrepreneurship development in Ukraine","authors":"V. Ulanchuk, S. Sokolyuk, E. Zharun, N. Koroteev, O. Tupchii","doi":"10.31395/2415-8240-2021-98-2-69-80","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-69-80","url":null,"abstract":"The purpose of the article is to statistically assess the internal indicators of small business and analytical confirmation of the identified trends in their development to ensure the objectivity of information flows on the state and role of small business in the economy of Ukraine. A modern feature of the development of entrepreneurship in the economy of Ukraine is the growth of self-employment and mass labor migration. According to the results of the static assessment, it was found that the receipt of foreign currency in the form of remittances of labor migrants became a source of formation of the foreign exchange market, as their size is 30% of revenues from exports of goods from Ukraine. However, the amount of economic losses in the economy of Ukraine due to labor migration is much higher than foreign exchange earnings and is 6 % of total sales (goods and services) in Ukraine. Small business accumulated 48 % of the total number of employees in the economy of Ukraine, which turned it into a powerful politically and socially influential formation. The economic capacity of the small business remains traditionally low. In the structure of the country's economy, small enterprises (80 % of the total number of enterprises) bring only 19 % of income to the economy. The burden of the single tax for small enterprises is identical to the burden of paying income tax on medium-sized enterprises, which indicates relatively equal tax conditions for small and medium-sized businesses in Ukraine. Responsibility and autonomy of enterprises for the development and management decisions is growing extremely nowadays, what should provide further effectiveness of their activities. Ensure effective management is possible only through a comprehensive analysis and diagnostics business enterprise that meets modern requirements of economic development. The competitive situation in which today must engage in economic activities domestic enterprises of any form of ownership and industry sector is quite unstable, shaky, unpredictable and completely devoid of adverse external factors. Therefore, the company appears quite vulnerable to unlimited competitive space, and lack of improved methods of state regulation and favorable policy protectionism deepens an already tough situation. In such circumstances, company cant relied on anyone except themselves, involving the activity of experienced professionals that can simulate variable development of the company in a competitive environment and to predict the consequences of any move made by management in the form of decisions","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130856439","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 features of Business English communication in modern financial and economic area 现代财经领域商务英语交际的主要特点
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-134-143
O. Ponomarenko
{"title":"Main features of Business English communication in modern financial and economic area","authors":"O. Ponomarenko","doi":"10.31395/2415-8240-2021-98-2-134-143","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-134-143","url":null,"abstract":"The article is devoted to the review of stylistic, grammatical and lexical features of foreign business communication in modern financial and economic area. The functional styles that have developed as a result of social and financial dynamic changes were analyzed. In order to significantly consider and distinguish the main competencies of business communication, an analysis of various approaches to the classification of given competencies was carried out. Globalization processes, the interaction of different cultures, the interaction of new ideas in education provide the dynamic development of a new multi-level system, where such competencies are vital. Since in modern financial and economic society the paperwork of legal relations is in great demand, regulation of various aspects of public beings and hence the necessity of a book language for processing business papers, official and personal correspondence. The expansion of the social functions of English, the scope of its usage, importance of the standardization of terminology system of many areas of life, to analyze the flow of cross-borrowings that filled Ukrainian-speaking community, to develop the culture of communication that affects to the quality of speech. Key economic and political changes that took place at the turn of centuries, the progress of science and technology, the development of new technologies resulted in emerges of new concepts and realities for which various lexical units are used. In the context of dynamic transformational development of the world economy, in the context of coexistence of the various economic theories, the professional vocabulary of financial and economic area is becoming more and more relevant and significant both in formal and informal communication.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128501178","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
ANALYSIS OF FINANCIAL SUPPORT OF GENERAL SECONDARY EDUCATION INSTITUTIONS IN THE CONDITIONS OFREORGANIZATION 重组条件下普通中等教育机构的财政支持分析
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-211-221
L. Lukashenko, O. Demianyshyna
{"title":"ANALYSIS OF FINANCIAL SUPPORT OF GENERAL SECONDARY EDUCATION INSTITUTIONS IN THE CONDITIONS OFREORGANIZATION","authors":"L. Lukashenko, O. Demianyshyna","doi":"10.31395/2415-8240-2021-98-2-211-221","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-211-221","url":null,"abstract":"The subject of the research is the sources of financing of secondary schools in Ukraine and the directions of their optimization are determined. The aim is to study the features of financing of secondary schools in the context of reorganization and to determine ways of economic stimulation of their activities on the basis of the principle “money follows the child”. Research methodology. The work was carried out on the basis of Article 53 of the Constitution of Ukraine, normative acts, legislative acts, financial reports, scientific research of domestic and foreign scientists and practitioners. Research methods: statistical, graphic, statistical and economic, methods of comparison, analysis. The results of the study of the current state of financing of secondary school institutions indicate that in order to solve the problems of the industry, it is necessary to develop a coherent system of measures that will be aimed at ensuring its effective development, taking into account the requirements of European standards. The study also indicates the need for a decentralization reform Scope of the study results. In the context of decentralization and administrative reform, investment in human capital is becoming a leading priority aimed at strategic actions aimed at the economic prosperity of the country. The study of the current state of financing of general education institutions proves that improving the material and technical base, decent wages of teachers make it possible to put the student in the center of attention and create conditions for his harmonious development, and this will provide an opportunity to create competitive human capital for the national economy. To achieve world standards in the field of education, it is necessary to carry out reforms that will provide an effective system of financing. Conclusions. Consequently, the budget deficit for secondary schools affects the decline in the quality and efficiency of educational services. The system of management and control over the activities of budgetary institutions should play a special role. To improve the situation in the field of education financing, it is necessary to form the implementation of budgetary expenditures based on a combination of domestic and international experience, partly from the experience of neighboring Poland, for this it is necessary to carry out an education reform.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116280461","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
Problems of financial and lending support for the agricultural sector of the economy 农业经济部门的财政和贷款支持问题
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-123-134
S. Kolotukha, E. Melnyk, O. Ponomarenko
{"title":"Problems of financial and lending support for the agricultural sector of the economy","authors":"S. Kolotukha, E. Melnyk, O. Ponomarenko","doi":"10.31395/2415-8240-2021-98-2-123-134","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-123-134","url":null,"abstract":"The article is devoted to the relevant issues of determining factors and ways to intensify financial and lending support for the agricultural sector of the economy. In the wider sense, financial and lending support for agricultural enterprises is necessary for financing, growth and development of the state economy. National and foreign experiences demonstrate that the finances of agricultural enterprises have certain specific nature and require permanent crediting. Due to the length of production cycle, seasonality, nature of cost formation and supplies of agricultural enterprises, its own permanent funding source is impossible. Consequently, the attraction and usage of borrowed financial resources is the key aspect of the financial activity of the agricultural sector of the economy aimed at the achieving successful final results. The research shows that in all developed countries the agricultural sector of the economy enjoys the benefits of state support as it directly affects the country’s food safety. It is revealed that the introduced system of funding state support of the agricultural complex does not provide legally determined promotion of agricultural enterprises, their competitiveness, food safety, improvement of the level of social protection for rural population mainly due to imperfect financial system. The issues that impede development for lending to agricultural enterprises and the development of agricultural insurance have been determined which make obstacles to improve their financial security and effective risk management in the agricultural sector in order to enhance the potential of their rapid development. It has been proved that the efficiency of financial and credit arrangement of ensuring the development of the agricultural sector depends on the effective financial policy of the industry and the state as a whole which can help to combine economic interests of agricultural enterprises and the state.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121217127","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: 1
Aggressive tax planning 积极的税收筹划
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-57-68
O. Nepochatenko, P. Bechko, V. P. Bechko, S. Ptashnyk
{"title":"Aggressive tax planning","authors":"O. Nepochatenko, P. Bechko, V. P. Bechko, S. Ptashnyk","doi":"10.31395/2415-8240-2021-98-2-57-68","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-57-68","url":null,"abstract":"The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories \"aggressive tax planning\", \"minimization of tax liabilities\". These terms are widely used in the practice of the OECD and countries with developed market relations. The article highlights the results of the work of the 10th OECD Working Group on Aggressive Tax Planning and the OECD Forum on Tax Administration. Generalized issues regarding the inconsistency of the tax base, which allows taxpayers to minimize and evade their payment. Methodological and theoretical foundations of the study are economic theory, scientific developments of foreign and domestic scientists on the problems of aggressive tax planning. The following research methods were used in the research process: abstract –logical, comparison, monographic and scientific generalization. Studies show that aggressive tax planning as a relatively new category still requires painstaking improvements from those international structures that have sponsored it. Note that the OECD has proposed two somewhat vague definitions of aggressive tax planning that have already been criticized by experts. Thus, according to one definition, it is planning that includes a tax position that is rational, but leads to a result that is unpredictable for the tax authorities, given its inconsistency with the purpose of the law. The experience of foreign countries in identifying and regulating aggressive tax planning should be adapted to domestic realities and reflected in the tax system at the legislative level, which will help improve tax administration, support big business, solve investment, innovation and social problems. The results of the study show that the management of any socially important process requires the ability to constantly maneuver in a large number of changes and new opportunities. The OECD's experience shows that responding to new taxpayer schemes for aggressive tax planning is a challenge. With the enactment of legislation to counter aggressive planning to eliminate them from tax practice, taxpayers are finding new, more sophisticated methods, using them to minimize tax liabilities. This struggle between the two subjects of tax relations will continue as long as the states function mainly through taxes and other obligatory payments.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133807373","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
Innovative Approaches to the Use of Agricultural Insurance Potential 利用农业保险潜力的创新途径
Collected Works of Uman National University of Horticulture Pub Date : 2021-06-20 DOI: 10.31395/2415-8240-2021-98-2-6-20
O. Nepochatenko, О. Prokopchuk, M. Malyovanyi
{"title":"Innovative Approaches to the Use of Agricultural Insurance Potential","authors":"O. Nepochatenko, О. Prokopchuk, M. Malyovanyi","doi":"10.31395/2415-8240-2021-98-2-6-20","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-98-2-6-20","url":null,"abstract":"Highly profitable activities of insurance companies in the future, ie from the standpoint of short-term and long-term time frame, provides for the formation of a favorable insurance environment in which the interests of all key players in the agricultural insurance market will be taken into account and protected. In this context, it is important to introduce innovative developments in the field of insurance services to the agricultural sector of the economy. As a result, this study aims to form a conceptual approach to the formation of agricultural insurance relations based on innovative approaches to using the potential of agricultural insurance, based on the feasibility and need to involve IT technologies in the insurance system of the agricultural sector; building interaction between structural elements of the market on the basis of quality management as a basis for ensuring the competitiveness of insurance services in the agricultural insurance market and the emphasis on reengineering in agricultural insurance. signs will surpass their counterparts. Ensuring the competitiveness of the insurance service depends on the level of satisfaction of policyholders in the received insurance coverage. Innovation in insurance services is manifested in the expansion of services with risky components; development of specific service packages for different groups of agricultural producers (in particular, small, medium and large). According to the results of the study, modern approaches to the formation of an effective insurance system in the agricultural sector of Ukraine are identified, the key of which are: improving the system of intermediary services in the agricultural market to strengthen the interaction of insurance companies with infrastructure entities mediation through the involvement of the latter in the mechanism of insurance services and in order to increase the coverage of insurance protection of agricultural producers; expanding the horizons of cooperation between companies working in the field of insurance protection of agricultural producers and companies providing the latter in the sale of insurance products, which cover the crop segment; establishing an active and lasting dialogue between participants of the insurance process, which is based on the principle of customer-oriented approach, based on which it is advisable to integrate the interests of a particular agricultural producer, related to the need for insurance protection. the need to attract IT technologies to the insurance system of the agricultural sector of the economy. Conceptual approaches to the formation of agro-insurance relations on the basis of innovative directions of using the potential of agro-insurance are reflected, which provide for the need to involve IT technologies in the system of insurance protection of the agricultural sector of the economy; building interaction between the structural elements of the market on the basis of quality management as a basis for ens","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130816652","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}
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