Rinkova ekonomika suchasna teoriia i praktika upravlinnia最新文献

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MECHANISM OF USING RRO AND PRO IN CONDITIONS OF INCREASING THE LEVEL OF TAX ADMINISTRATION 在提高税收征管水平的条件下，rro和pro的使用机制

Rinkova ekonomika suchasna teoriia i praktika upravlinnia Pub Date : 2023-02-27 DOI: 10.18524/2413-9998.2022.1(50).270399

O. V. Poberezhets, V. V. Shmagina, A. I. Konoplya

{"title":"MECHANISM OF USING RRO AND PRO IN CONDITIONS OF INCREASING THE LEVEL OF TAX ADMINISTRATION","authors":"O. V. Poberezhets, V. V. Shmagina, A. I. Konoplya","doi":"10.18524/2413-9998.2022.1(50).270399","DOIUrl":"https://doi.org/10.18524/2413-9998.2022.1(50).270399","url":null,"abstract":"The article investigates the theoretical and methodological principles of the mechanism of using RRO and PRRO in terms of increasing the level of tax administration. A three-level system of legal regulation of the use of registrars of transactions in the activities of economic entities has been formed and analyzed. The general tendency of development of cash registers in Ukraine, which consists in gradual, starting from 2015, fiscalization of settlement operations of small business representatives - legal entities and natural persons- entrepreneurs on a simplified taxation system, is highlighted. It was found that the main prerequisite for the process of fiscalization of settlement operations in Ukraine was too high level of the shadow economy, which leads to a shortfall in a significant share of budget revenues. The goal of fiscalization of settlement operations, which is to reduce the level of the shadow economy and protect consumer rights, has been determined. The position on the need to use cash registers when receiving payments through online banking using mobile applications, when receiving payments on a key card and in the case of receiving payment for goods sold through a payment intermediary Nova ay is substantiated. The classification and comparative characteristics of registrars of settlement operations with the definition of the advantages and disadvantages of classical and software RRO in order to facilitate the adoption of quality management decisions when choosing the type of cash registers.","PeriodicalId":32619,"journal":{"name":"Rinkova ekonomika suchasna teoriia i praktika upravlinnia","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996418","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

DESIGN AND DYNAMICS OF BUSINESS ECOSYSTEMS IN THE CONTEXT OF «INDUSTRY 4.0» CONCEPT 在“工业4.0”概念背景下的商业生态系统设计和动态

Rinkova ekonomika suchasna teoriia i praktika upravlinnia Pub Date : 2023-02-27 DOI: 10.18524/2413-9998.2022.1(50).286036

Yu. L. Hrinchenko

{"title":"DESIGN AND DYNAMICS OF BUSINESS ECOSYSTEMS IN THE CONTEXT OF «INDUSTRY 4.0» CONCEPT","authors":"Yu. L. Hrinchenko","doi":"10.18524/2413-9998.2022.1(50).286036","DOIUrl":"https://doi.org/10.18524/2413-9998.2022.1(50).286036","url":null,"abstract":"The development of technological cooperation alongside with customer value-creation value chain led to development of a business ecosystem concept. Originally developed for innovation industries this concept spread around many industries but has been keeping its focus on the innovation. The design of a business ecosystem is mostly defined by the structure of the technological cooperation and technological solutions which are core for customer value. Information and Communication Technologies served as a model for developing different designs of a business ecosystem, as high-tech industries pioneered the business ecosystem approach to build competitive advantages. But within other industries along with technological factors economic, financial, strategic factors also contribute to the shaping of the business ecosystem structure. The design of business ecosystems is crucial for their developments. As the concept “Industry 4.0” marks the fifth industrial revolution, many industries adopted strategies and approaches from innovative industries. Five distinctive designs of business ecosystems were distinguished, which differ on the core platform types, levels of cooperation, paths of development and distribution of competences.","PeriodicalId":32619,"journal":{"name":"Rinkova ekonomika suchasna teoriia i praktika upravlinnia","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135996417","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

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