Three Seas Economic Journal最新文献

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VIRTUAL AND ACCESSIBLE REALITY TECHNOLOGIES IN THE TRENDS OF MODERN ENTERPRISE COMPETITIVENESS 虚拟现实和可访问现实技术在现代企业竞争力中的发展趋势
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-15
O. Martyniuk, Illia Korolov
{"title":"VIRTUAL AND ACCESSIBLE REALITY TECHNOLOGIES IN THE TRENDS OF MODERN ENTERPRISE COMPETITIVENESS","authors":"O. Martyniuk, Illia Korolov","doi":"10.30525/2661-5150/2022-1-15","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-15","url":null,"abstract":"In today's dynamic business environment, any business organization strives to maintain its own competitive advantage in the market. Therefore, each company develops and implements methods that allow not only to maintain a stable position, but also to develop and increase the scale of activities in a particular area. Such methods include various innovative solutions, attraction of highly qualified personnel, improvement of management system, changes in technological processes in production and many other things. Recently, however, so-called virtual reality technologies (VR-technologies) have become increasingly popular among companies. They are becoming increasingly important due to the rapid development of information and communication and digital technologies, which greatly facilitate and diversify the lives of most people and organizations. Virtual reality technology is slowly entering the workplace and is used in many fields such as medicine, construction and design, automotive, military, logistics, architecture and design, education, sports, engineering, design, tourism, and more. The main advantage of such technologies is the possibility of complete immersion into the created reality, additionally acquired ability to feel and analyze both positive aspects and negative consequences of planned actions, as well as to simulate options for future events. Therefore, the use of modern VR technologies by more and more organizations plays an important role in the development of their competitiveness. According to scientists and practitioners, the benefits of using such technologies are, first, to create added value for consumers through a new set of skills and knowledge; second, to give the organization a virtual competitive advantage; third, the achievement by the company of greater flexibility, dynamism and persuasiveness when using virtual reality to demonstrate its product (for example, to disassemble and assemble its own products in order to explain the internal mechanism or something else); fourth, reducing the duration of the production process, which uses VR technology; fifth, reducing costs and increasing profits for the organization by optimizing processes, which will save resources and time, and others. The aim of this publication is to investigate the main theoretical and practical aspects of virtualization of organizations, in particular, the impact of VR-technologies on their competitiveness, to analyze foreign experience in the use of virtual technologies in business and to summarize proposals for competitive advantage based on virtual reality technologies.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78480552","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
DIGITAL INNOVATION IN THE NORWEGIAN ECONOMY WITH THE INTRODUCTION OF NEW FORMS OF INFORMATION AND COMMUNICATION TECHNOLOGY 随着信息和通信技术新形式的引入,挪威经济中的数字创新
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-6
N. Goncharenko, Oleksii Shynkarenko
{"title":"DIGITAL INNOVATION IN THE NORWEGIAN ECONOMY WITH THE INTRODUCTION OF NEW FORMS OF INFORMATION AND COMMUNICATION TECHNOLOGY","authors":"N. Goncharenko, Oleksii Shynkarenko","doi":"10.30525/2661-5150/2022-1-6","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-6","url":null,"abstract":"The purpose of the article is to substantiate the need for further development of the digital transformation of the Norwegian economy and to provide scientific and practical recommendations for improving its digital policy and concentration of high-tech information and communication technologies. Methodology. The research is based on modern methods of scientific research, in particular, general and special methods of analysis of economic phenomena and processes: historical-logical method; structural-comparative and graphical analysis (to analyze the digital level of Norway in terms of the Network Readiness Index, the Digital Economy and Society Index, the ICT Index and the Global Digital Competitiveness Index); structural-factor analysis; correlation and regression analysis; scenario approach (to justify the priorities of digital development of the Norwegian economy); methods of logical analysis, abstract and cognitive modeling. The results of the survey showed that along with the existing problems, there is significant potential for futher digital development of the Norwegian economy. In order to assess the readiness of the Norwegian economy to implement new forms of ICT (5G and new IoT), the development of ISPs and digital services provided in cyberspace and blockchain systems, the factors characterizing the level of the Norwegian economy digitalization are identified. The study identified the shortcomings, risks, opportunities and advantages of using the latest information and Internet technologies. Based on the results of the analysis, scientific and practical recommendations for the further development of the digital economy in Norway and the prospects for their practical implementation were developed. A set of measures to enhance the potential of the Internet of Things, active subscription to mobile broadband, medium and high-tech industries and digital infrastructure were proposed. Opportunities are proposed as development points to accelerate the transition of businesses to digitalization, encouraging the use of digital technology, creating new business models that include new jobs; employee functionality that encompasses Internet skills, and good computer proficiency. Practical implications. Analysis of the features of the development processes of digital transformation of the Norwegian economy allows us to identify priorities for the introduction of innovative forms of information and communication technologies. It is concluded that the small number of concentrated large databases, low turnover of e-commerce and cross-border online sales of high-tech does not yet allow Norway to begin full coverage of its territory and water area, where industrial innovation fish farms are located, with 5G Internet. To improve its digital policy and concentration of high-tech information and communication technologies, measures are proposed that will incorporate and promote digital development. Value/originality. The presented scientific and practical r","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"284 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72538702","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
ANALYSIS OF THE EFFECTIVENESS OF METHODS TO EXPAND THE AUDIENCE OF THE BRAND IN ITS OWN MEDIA 分析品牌在自有媒体上扩大受众的有效性方法
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-11
Bohdan Kolesnyk
{"title":"ANALYSIS OF THE EFFECTIVENESS OF METHODS TO EXPAND THE AUDIENCE OF THE BRAND IN ITS OWN MEDIA","authors":"Bohdan Kolesnyk","doi":"10.30525/2661-5150/2022-1-11","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-11","url":null,"abstract":"Companies are turning to digital marketing to promote their brand and increase sales through various methods. Nowadays, thanks to social media, companies are able to attract the attention of consumers on the internet, attracting a certain part of the brand's target audience. Overall, it can be said that social media has had a huge impact on how companies find and communicate with their audiences. Thus, there is a need to explore strategies to attract more engaged brand audiences to companies' social media pages. The purpose of this article, as part of the scientific research, is to identify the essence of marketing management strategies in social media, which will include cost-effective expansion of the brand audience, as well as comparing their effectiveness. Dialectical method of scientific knowledge, method of analysis and synthesis, comparative method, as well as the method of data generalization are used in the work. The results obtained represent the comparative effectiveness of brand audience expansion methods that can be applied in the areas of digital marketing and brand management. The need for a clear strategy for promoting a company on social platforms is dictated by their effectiveness, as well as the size of potentially spent budgets on ineffective digital campaigns. The results of the study allow developing a set of strategies for effective expansion of companies' own media, which can be applied both in Ukraine and all over the world. In addition, the results of the study help to determine the possible values of performance indicators and suggest audit methods.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79189450","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
MODELING THE PROCESSES OF DEVELOPMENT OF THE DOMESTIC MARKET OF TOURIST SERVICES AND HOSPITALITY 对国内旅游服务和接待市场的发展过程进行建模
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-12
Iuliia Kostynets, V. Kostynets
{"title":"MODELING THE PROCESSES OF DEVELOPMENT OF THE DOMESTIC MARKET OF TOURIST SERVICES AND HOSPITALITY","authors":"Iuliia Kostynets, V. Kostynets","doi":"10.30525/2661-5150/2022-1-12","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-12","url":null,"abstract":"The study is devoted to the issue of modeling the processes of development of domestic market of tourist services and hospitality. Accordingly, the purpose of the study is to model the development of domestic market for tourism services and hospitality. During the study, the authors concluded that under current conditions of competitiveness of tourist regions of Ukraine on a global scale is directly related to the mechanism of cluster management of tourism development, including domestic. The authors established that the subjects of cluster policy are legislative and executive bodies of state and/or local authorities, which in the process of its implementation interact with each other and with business associations, manufacturing enterprises, educational, scientific and financial institutions, transport and logistics companies, service organizations, etc. Methodology. The theoretical basis of the study were the fundamental principles of economics, approaches to the general and special methods of scientific knowledge, scientific achievements of domestic and foreign scientists on modeling the development of tourism and hospitality. When modeling the processes of development of domestic market of tourist services and hospitality, methods of analysis of economic dynamics, structural and functional analysis, scientific abstraction, as well as the graphical method, econometric methods of linear regression and other methods of economic and mathematical modeling were used. The results and value of the research are to develop an author's model of development of the domestic market of tourism and hospitality of Ukraine, the essence of which is to use a cluster approach. In the mechanism of cluster management of the domestic tourism market it is important to determine the means and methods of targeted state influence, including levers of influence of local authorities, in order to effectively develop the cluster system of tourist destinations in Ukraine. The proposed mechanism is the basis for the implementation of cluster policy as a system of relations between the state and economic entities to improve the competitiveness of the national tourist product through the formation and development of tourism and hospitality clusters. The authors have improved the scientific and practical approach to clustering, which is based on the construction of a cluster model of the domestic market of tourist services of Ukraine, which provides an effective state policy of development of individual tourist clusters and the domestic market of tourist services as a whole.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78809605","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
OPTIMIZATION AND PROSPECTS FOR THE DEVELOPMENT OF INSURANCE IN THE TOURISM BUSINESS IN THE CONTEXT OF THE PANDEMIC 大流行背景下旅游保险业务的优化与发展前景
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-2
Y. Aleskerova
{"title":"OPTIMIZATION AND PROSPECTS FOR THE DEVELOPMENT OF INSURANCE IN THE TOURISM BUSINESS IN THE CONTEXT OF THE PANDEMIC","authors":"Y. Aleskerova","doi":"10.30525/2661-5150/2022-1-2","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-2","url":null,"abstract":"The purpose is the current state of tourism in Ukraine and the need to find alternative positive methods and tools to prevent the bankruptcy of the subjects of tourist activity. On the basis of a study of the peculiarities and risks of the subjects of tourist activity, which have increased in the conditions of the COVID-19 pandemic, recommendations for implementation in the practice of insurance as a method of preventing bankruptcy have been developed. Comprehensive insurance protection of business entities in the tourism industry should be carried out by combining insurance in such areas as: insurance against interruption of tourist activity (compensation for losses from business interruption for reasons beyond the control of the tourist operator, including those associated with COVID-19 and restrictive measures on tourism), civil and professional liability insurance of tour operators, travel agents, property and personnel insurance, as well as cyber insurance hiding. Methodology. The issue of insurance provision of the tourism industry in a pandemic requires a comprehensive and systematic approach. Modern realities require it to raise social standards of protection of the population in general and tourists in particular. Achieving risk minimization in tourism is possible only with the establishment of active cooperation between the state authorities, travel companies and insurance companies. Results. Insurance in tourism can be considered as a system of financial and economic relations between insurance companies, subjects of tourist activity and tourists on the satisfaction of the interests and needs of each of them. In the tourism business, the risk of adverse events and their negative consequences is particularly significant. Sometimes it is difficult to predict the presence of adverse factors or events for the well-being of tourists. Additional difficulties are associated with the participation and interaction of a large number of independent business partners (tour operators, consular services, hotels, transport companies, etc.) Thus, the probability of occurrence of insurance claims has substantial grounds. Value/originality. Analyzed the current state, threats and prospects of the situation in the insurance market in Ukraine. Various factors and objective circumstances influence the development of global and, in turn, national markets of insurance services. The priority of development of national and world economy in recent years is globalization of financial institutions. The substantial basis of integration and globalization processes is the movement of capital. The insurance market, as an integral part of the country's financial market, is primarily influenced by globalization processes. This market reacts almost instantly to the dynamic processes in the world economic environment and reflects the main trends reflecting the formation of the modern insurance space. The pandemic crisis differs from the previous ones in that the freedom ","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"36 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72402914","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
THEORETICAL APPROACHES TO CRISIS MANAGEMENT DURING THE INFORMATION WAR 信息战中危机管理的理论途径
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-18
Yelyzaveta Mykhailova, Stanislav Mykhailov
{"title":"THEORETICAL APPROACHES TO CRISIS MANAGEMENT DURING THE INFORMATION WAR","authors":"Yelyzaveta Mykhailova, Stanislav Mykhailov","doi":"10.30525/2661-5150/2022-1-18","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-18","url":null,"abstract":"The study is devoted to crisis management in information warfare. Modern society, transformed into an information society, together with access to information and knowledge has received new threats to personal and national security. Information and communication are realized in the information space, which is a social or geographical space within which typical communication processes take place. Its subjects are individuals, social groups and organizations, and its objects are information or those who receive this information. The field of information warfare is constantly expanding, but its main part remains the media and the Internet. The purpose of the research is to describe and analyze the methods of crisis management of any organization in conditions of information warfare. Methodology. Since crisis management is seen as a process of interrelated functions, at the pre-crisis stage of its formation it is necessary to find out the factors that can prevent a crisis situation, to develop strategic business marketing plans, control risk factors to avoid possible losses and negative consequences. When developing strategies and management methods that prevent a crisis situation (pre-crisis management), preference is given to factors and tools that can activate the exit from the crisis (crisis management), and then to strategies aimed at renewal and post-crisis management systems. Results. Considering that information warfare is universal and can be implemented in all spheres of life, including economic, it affects the efficiency of the enterprise. In such a situation anti-crisis management is used, the purpose of which determines its stages: planning of strategies and programs; organization of optimal structure; motivation of personnel; control of timely changes. In accordance with the purpose of crisis management, its positive results can be observed in: restoring the financial equilibrium of the enterprise; alignment of imbalances of internal and external parameters of the enterprise; ensuring the financial stabilization of enterprises; ensuring and maintaining the viability of the enterprise. Another aspect of crisis management is public administration, which is implemented in the creation of a system of interaction between the state and the market economy, with the ability to overcome macro- and microeconomic crises, provided through financial and legislative regulation, industrial policy and income redistribution.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87541600","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
CONCEPTUAL IMPERATIVES FOR OPTIMIZING LABOR MIGRATION FLOWS FROM UKRAINE 优化乌克兰劳动力迁移流动的概念要求
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-13
О. Liutak, О. Baula
{"title":"CONCEPTUAL IMPERATIVES FOR OPTIMIZING LABOR MIGRATION FLOWS FROM UKRAINE","authors":"О. Liutak, О. Baula","doi":"10.30525/2661-5150/2022-1-13","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-13","url":null,"abstract":"The purpose of the article is to substantiate the impact of labor migration of citizens abroad on the international competitiveness of the country, as well as to outline the conceptual imperatives of optimizing the flows of labor migration from Ukraine to preserve the human capital of the country. Methodology. During the study, the dialectical method of scientific knowledge was used, as well as methods of scientific abstraction, generalization of analysis and synthesis, deduction and induction, the method of statistical and comparative analysis, the graphical method. Results. To identify the reasons for the threatening scale of Ukrainian labor emigration, the country's ranking positions in international rankings of economic freedom, ease of doing business, safest countries to live in, global competitiveness, investment attractiveness index and the Global Innovation Index were studied. Competitive advantages and threats to the Ukrainian labor market are described. Practical implications. It is proposed to reduce the excessive volume of labor migration from the country through the use of innovation potential (given the obvious competitive advantages of Ukraine in the innovation sphere, according to the authors, they have the potential for optimal adjustment of labor migration from Ukraine). A conceptual scheme for the optimization of labor migration flows from Ukraine has been developed. It is based on the assertion that human capacity building in the field of innovation is possible through international innovative cooperation in the system of higher education; one of the main opportunities for rapid innovative development of Ukraine is the participation in international innovation clusters (the application of cluster policy will contribute to the competitiveness of economic entities due to the potential of effective interaction between its participants due to their close geographical location, provides increased access to innovation, technology and highly skilled personnel, as well as reduced transaction costs; clustering is an effective mechanism for attracting foreign direct investment; the integration of national clusters into global value chains can significantly increase the level of the national technological base, increase the speed and quality of economic growth by increasing the international competitiveness of enterprises in the cluster. Value/originality. The scientific novelty of the results obtained consists in deepening the theoretical and methodological foundations and developing practical approaches to the optimization of labor migration flows from Ukraine to ensure an adequate level of international competitiveness of the country. In particular, a conceptual scheme for the optimization of Ukraine's participation in migration processes has been substantiated and the steps of Ukraine's innovation policy for the preservation of the country's human capital have been outlined.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84947472","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
WEALTH TAX MODIFICATIONS: STATUS AND TRENDS 财富税调整:现状与趋势
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-24
M. Sverdan
{"title":"WEALTH TAX MODIFICATIONS: STATUS AND TRENDS","authors":"M. Sverdan","doi":"10.30525/2661-5150/2022-1-24","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-24","url":null,"abstract":"The purpose of this article is to study the topical issues of wealth taxation, which is due to the existing stable trends of growth of wealth of market subjects. Modern society is characterized by a marked increase in the wealth of individuals and corporations. Especially the number of wealthy individuals is growing. The aim of the paper is to define the essence of wealth and prerequisites of its taxation. The theme of the article is conditioned by the necessity to reveal different forms and methods of wealth taxation. At the same time the aim of the article is not to study wealth, but its taxation. In this connection the general system of taxes on wealth is considered and the peculiarities of functioning of different types of tax on wealth are determined. Methodology. A proper analysis of the social structure of society in the context of individual groups of taxpayers allows us to assess the effectiveness of the application of specific forms of wealth taxation. Results. The issue and modern specificity of the system of wealth taxes is explored. Wealth taxes exist in many countries in various forms. Practical implications. The peculiarities of application of different wealth taxes to different categories of taxpayers are investigated. The economic essence of taxes on wealth is investigated. The specifics of functioning of various taxes on wealth in modern conditions are considered. Value/originality. It has been established that taxation of wealth is a perfectly acceptable and even necessary form of fiscal influence of the state on society. A wealthy society is able to pay more taxes. This is important for the formation of state revenues. The economic potential of a large part of society is sufficient to pay a wealth tax. The peculiarities of functioning of different types of wealth tax for different taxpayers in different countries of the world are considered. The use of various taxes on wealth as a fiscal tool in the tax system of the state is proposed. Improvement of fiscal mechanisms of wealth taxation is recommended.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77584506","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
LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE 乌克兰税制结构中的土地税
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-22
Maryna Pravdiuk
{"title":"LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE","authors":"Maryna Pravdiuk","doi":"10.30525/2661-5150/2022-1-22","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-22","url":null,"abstract":"As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other obligatory payments. The need to improve the mechanisms of taxation, to find those forms that best fit the fiscal psychology and tax culture of taxpayers, is the main task and way to improve the socio-economic development of the state. Recognition of the uniqueness of land and its isolation from any other real estate necessitates the establishment of a special legal regime of its use. The article deals with the content and structural elements of the mechanism of legal regulation of land tax in Ukraine. The essence of payment for land as one of the most important tax payments, which today is a significant source of filling local budgets, is revealed. On the basis of analysis of scientific works and normative-legal acts the legal meaning of the notions \"land tax\" and \"payment for land\" is determined. Such element of land relations as obligation to pay land tax is disclosed. It is noted that payment for land in relations of land use has a derivative character. It is established that the object of taxation is a specific, individually defined and legally separate land plot (or its part), assigned to a particular subject of use in accordance with its designated purpose. The main attention is focused on the characteristic of such components of the mechanism of legal regulation of land payment as land tax payers, object of land taxation, tax base, land payment rate, procedure of calculation, tax period, term and procedure of payment of land tax, term and procedure of reporting on the calculation and payment of land payment. It is established that the notion of a \"land share (unit of land)\" does not contain a proper definition in legislation. Land shares (parcels) are a special object of land relations, since it is not a specific plot with established boundaries, but only the owner's right to receive such a plot. A land share (unit) as an object of land tax is only the right of its owner to claim ownership of a land plot from the land plot to be divided. That is, the right of ownership of a land share (unit) does not mean ownership of a land plot, but only the right to claim for granting to the owner of such land plot. It is established that the property tax, to which the land tax relates, relates to local taxes and is compulsory. Amounts of land tax are credited to the general funds of local budgets. The normative-legal regulation of the system of benefits in land taxation is investigated. The system of tax control is considered as an important element of legal regulation in the field of land taxation, providing proper functioning of the tax system of Ukraine.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90917137","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
SERVICE COMPONENT OF INNOVATION INFRASTRUCTURE IMPACT ASSESSMENT: A REGIONAL EXAMPLE 创新基础设施影响评估的服务要素:一个区域实例
Three Seas Economic Journal Pub Date : 2022-02-18 DOI: 10.30525/2661-5150/2022-1-19
O. Omelianenko, O. Yurchenko
{"title":"SERVICE COMPONENT OF INNOVATION INFRASTRUCTURE IMPACT ASSESSMENT: A REGIONAL EXAMPLE","authors":"O. Omelianenko, O. Yurchenko","doi":"10.30525/2661-5150/2022-1-19","DOIUrl":"https://doi.org/10.30525/2661-5150/2022-1-19","url":null,"abstract":"Changes in the world economy and the crisis of 2020 have aggravated the problem of structural stability of the economy and economic security. Under these conditions, the demand for services in the creative economy will grow dynamically, as the most valuable goods are ideas, imagination and creativity. The aim of the article is to consider the impact of the service component on innovative development at the regional level. Methodology. For the purposes of the study, the main types of services provided by the most common institutional forms of innovation infrastructure are summarized. Classification by the criterion of the type of services is useful for monitoring the provision of the innovation system with different elements of innovation infrastructure. Services are considered in the applied context of assessing the effectiveness of innovation policy at the regional level. On the basis of analysis of world practice of innovation policy the spheres of financial and economic stimulation of innovation activity within which the corresponding service component can be considered are determined. Results. Within the framework of alternative approaches to neoclassical economics, based on evolutionary economics and Schumpeterian economics, the authors argue for services as an important component of a proactive industrial policy that can address these failures and is based on the institution of mentoring, small business service provision, development of technology parks and much more. The main types of services provided by the most common institutional forms of innovation infrastructure are summarized. Classification of services is based on the criterion of the type of services, useful for monitoring the provision of the innovation system with various elements of innovation infrastructure. Services were considered in the applied context of assessing the effectiveness of innovation policy at the regional level. Practical implications. On the basis of analysis of the world practice of innovation policy the spheres of financial and economic stimulation of innovation activity, within which the corresponding service component was considered, were determined. Value/originality. Longitudinal data and relevant calculations provide a better understanding of the impact of innovation infrastructure services on the main economic indicators of regional development.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90255412","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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