{"title":"Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine","authors":"Jeremiasz Kalus, J. Žukovskis, Aleksander Punda","doi":"10.15544/mts.2022.31","DOIUrl":"https://doi.org/10.15544/mts.2022.31","url":null,"abstract":"Abstract The main problem addressed in the publication is the differences in the taxation of individual activities in the analyzed countries. The issue is exceptionally topical because nowadays, the international organization of a business is one of the most critical aspects of its operation, and the reduction of public and legal burdens manifests itself in a very significant way concerning the profitability of certain ventures. The aim of the article is to determine in which of the countries in question the most favorable business conditions exist from a tax perspective. The article will use comparative and analytical legal methods concerning the legislations of the analyzed jurisdictions. Preliminary research indicates that the most favorable taxation conditions for a individual activity are found in Lithuania; however, to draw broad conclusions, it is also necessary to refer to other aspects that may deviate from the assumptions.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44859893","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}
S. Khanin, S. Kovalchuk, N. Yakymova, Olha Harvat, A. Taranych
{"title":"Modeling the Influence of Intellectual and Innovative Determinants on the Economic Systems’ Development in the Conditions of the Creative Economy Formation","authors":"S. Khanin, S. Kovalchuk, N. Yakymova, Olha Harvat, A. Taranych","doi":"10.15544/mts.2023.14","DOIUrl":"https://doi.org/10.15544/mts.2023.14","url":null,"abstract":"Abstract The purpose of the article is to substantiate the theoretical and conceptual foundations of modeling the influence of intellectual and innovative determinants on the economic systems’ development in the conditions of the creative economy formation. It is proposed to use the approach of economic-mathematical modeling in the form of simulation modeling of the intellectual-innovative development of economic systems in the conditions of the creative economy formation. Simulation modeling involves modeling the effects of three constituent blocks: “economic system”, “innovative processes”, “creative potential”. The calculation of the integral indicator of the development of intellectual and innovative determinants of economic systems in the conditions of the creative economy formation makes it possible to forecast indicators of the economic system’ development. The proposed approach was tested in relation to the economic system of Ukraine.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42635290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Trends in a Global Circular Economy","authors":"V. Roleders, Tetyana Oriekhova, I. Sysoieva","doi":"10.15544/mts.2022.18","DOIUrl":"https://doi.org/10.15544/mts.2022.18","url":null,"abstract":"Abstract The article analyzes the indicators and dynamics in a global circular economy. The methodological bases of the study are the fundamental provisions of the closed-loop economy model. Structural-functional method, historical and logical method, comparative analysis, intuitive forecasting, graphical and tabular, method of induction and deduction are used in the article. It is revealed that the development of the circular economy model is characterized by such trends as the responsibility of packaging companies for the final life of materials; development of chemical processing on a commercial scale; material footprint reduction by reducing the level of household, enterprises and the other economic agents’ consumption. It is proved that the introduction of the circular economy model will help to increase GDP and average employment and to reduce greenhouse gas emissions. It has been established that the European Union’s Ecodesign Directive, the Environmental Management and Audit Scheme (EMAS), the Environmental Choice Program, the TCO Certified, etc. play an important role in encouraging business and the public to take environmental issues into account.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45735653","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}
Mariia Savka, Yurii Cherneviy, I. Yatsiv, I. Balaniuk, D. Shelenko, S. Yatsiv
{"title":"Forecasting Parameters of Farm Development At the Regional Level Using the STELLA Program","authors":"Mariia Savka, Yurii Cherneviy, I. Yatsiv, I. Balaniuk, D. Shelenko, S. Yatsiv","doi":"10.15544/mts.2022.22","DOIUrl":"https://doi.org/10.15544/mts.2022.22","url":null,"abstract":"Abstract Given the importance of forecasting the production of agricultural products by farms, the study created an original model in the STELLA program, which identified the impact on the number of agricultural enterprises, land area and fertilizers. The created model showed that in Ivano-Frankivsk region by 2030 with the stabilization of the number of agricultural enterprises, land area and the increase in mineral fertilizers per hectare of sown area may increase agricultural production by farms. This will help solve important issues for the region and the state in general, related to strengthening food security, ensuring the social development of rural areas. The prognostic changes in the volume of agricultural production determined by the STELLA program by farms of the region until 2030 can be the basis for the development of a promising model of the agricultural production system at the regional level.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44491115","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}
N. Khrushch, Iryna Forkun, Yurii Kravchyk, L. Bordanova, Volodymyr Chenash
{"title":"Trends and Patterns of the Impact of the Economic Potential Implementation on the Development of Regions in the Conditions of the Creative Economy Formation","authors":"N. Khrushch, Iryna Forkun, Yurii Kravchyk, L. Bordanova, Volodymyr Chenash","doi":"10.15544/mts.2022.16","DOIUrl":"https://doi.org/10.15544/mts.2022.16","url":null,"abstract":"Abstract The article is devoted to the identification and study of the leading trends and patterns of influence of the realization of economic potential on the intensification of the development of the regional space in the conditions of creative economy formation. The article identifies and characterizes the stages of transformation of the content and main components of economic potential based on the study of socio-economic development trends, which were accompanied by the transition from pre-industrial to industrial and post-industrial development. It is proved that the economic potential has gained new significance as a result of the established transformations, and it is found that against the background of the importance of the natural component of the potential during all selected periods, there are new elements and their significance in modern conditions. It is established that in the process of forming and exercising influence on the intensification of regional space development, economic potential as a complex system containing a number of elements and connections between them, acquires such properties as a synergistic effect, and feedback is established, without whose effective existence is impossible.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43666765","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}
S. Kovalchuk, B. Tsurska, Vitalii Nianko, T. Katkova, R. Baran
{"title":"Prospects of the Marketing Communication Development of Trade Enterprises in Current Conditions","authors":"S. Kovalchuk, B. Tsurska, Vitalii Nianko, T. Katkova, R. Baran","doi":"10.15544/mts.2022.21","DOIUrl":"https://doi.org/10.15544/mts.2022.21","url":null,"abstract":"Abstract Within the article, the main directions of the marketing communication development of trade enterprises are analyzed. The purpose of the article is to substantiate the prospects for the development of marketing communications of commercial enterprises in modern conditions of development, taking into account trends in the digitalization of economic processes. The methodological basis for the study of prospects for the development of marketing communications of commercial enterprises is a comprehensive approach that includes systems and processes. The use of a systems approach makes it possible to explore the components of marketing communications as part of a general system that can give a result greater than the individual components of this system, as well as to justify the recurrent relationship of functional dependence of marketing communications. The main components of marketing communications are identified. It is substantiated that marketing communications should be considered not only in terms of the use of appropriate tools, but also take into account the information component of sales channels. The subsystems of the marketing communication environment that promote information exchange between consumers and enterprises in the formation of effective interaction are studied. Recommendations for the application of omnichannel strategy of the marketing communication development of commercial enterprises have been proposed. The expediency of introduction of the client-oriented approach taking into account current conditions of functioning of trade enterprises is substantiated. It was found that for the effective functioning of commercial enterprises it is necessary to apply a combined approach, which includes both omnichannel and traditional sales channels. To assess the effectiveness of the system of omnichannel marketing communications of a commercial enterprise, it is proposed to use a recurrent ratio.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48494445","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}
I. Gernego, Svitlana Urvantseva, Ruslan Sandulskyi
{"title":"Green Investment Opportunities for Sustainable Agriculture","authors":"I. Gernego, Svitlana Urvantseva, Ruslan Sandulskyi","doi":"10.15544/mts.2022.19","DOIUrl":"https://doi.org/10.15544/mts.2022.19","url":null,"abstract":"Abstract The post-COVID society faces a measure of challenges in Agri-Food sector, including the growing importance for food quality and protection. In particular, the policy makers and economists within agricultural sector concern the growing importance of sustainability criteria, when development is able to focus on the needs of both current and future generations. Particularly, resent trends prove the increasing need of green investment in agriculture to support its sustainability. Thereby, there is an urgent need to consider the research problem of disclosing the green investment as a driver for sustainable agriculture. The paper presents the evidence on sustainable agriculture features and green investment instruments. The study is performed through the analysis of green investment approaches in the context of agriculture and financial instruments to boost green investments reproduction. The results section of the paper is focused on the current potential to strengthen green investments, supporting sustainable agriculture in Europe. In particular, European agricultural sector faces the need to implement green investments’ practice, boosting particular measures of agriculture and its sustainability.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48615869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Green Marketing Impact on Perceived Brand Value in Different Generations","authors":"Justinas Kisieliauskas, Aleksas Jančaitis","doi":"10.15544/mts.2022.13","DOIUrl":"https://doi.org/10.15544/mts.2022.13","url":null,"abstract":"Abstract In today’s world, there is more and more discussions of high production and sales volumes and the abundant global consumption it generates. At the international level, environmental consciousness is beginning to escalate both among businesses and among ordinary consumers. Thus, to find out what marketing activities can help attract different consumers to build a green brand, the research problem arises: what impact does green marketing have on the perceived value of the brand by consumers? Research object: the impact of green marketing on the perception of the brand value of X and Y generation consumers in Lithuanian market. Research aim is to theoretically analyze the concept of green marketing, its components, development, and previous research on the impact of green marketing on the perceived brand value of consumers and to conduct an empirical study to develop green marketing mix recomendations making an impact on perceived brand value of X and Y generations in Lithuania. To achieve the set goals and test the set hypotheses, the research will use two research methods: a questionnaire survey and a semi-structured interview with green marketing experts and green business representatives. Three research hypotheses were made: price is the factor, influencing consumers of generation X more, than generation Y; generation Y consumers are more interested in green products; environmental awareness of brands has less influence on generation X than to generation Y.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48832949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Social Psychological Elements and Buying Intention of Rural Buyer","authors":"A. Rizvi, A. Bhadauria, Bimal Jaiswal","doi":"10.15544/mts.2022.15","DOIUrl":"https://doi.org/10.15544/mts.2022.15","url":null,"abstract":"Abstract This study analyses the effect of elements adopted from social psychology, that is attitude and subjective norms, on the buying intention of rural buyers for purchasing hand hygiene products. Several studies in the FMCG sector has examined the role of social-psychological elements on buying intention. However, there is a paucity of research examining the impact of attitude and subjective norms on buying intention of rural buyers for hand hygiene products. Therefore the study aimed to examine the effect of social-psychological elements on buying intention of rural buyers. After concluding from the theory of reasoned action, conducting experimental research with 384 rural respondents and conducting analysis using the stepwise multiple regression analysis, the result exhibit that attitude affects the buying intention. However, subjective norms also influenced the buying intention. The study concludes that buying intention of rural buyers was substantially influenced by the social-psychological elements associated with them.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48995567","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}
O. Novikova, O. Khandii, L. Shamileva, O. Olshanskyi
{"title":"The Impact of Digitalization on Ensuring Economic Growth","authors":"O. Novikova, O. Khandii, L. Shamileva, O. Olshanskyi","doi":"10.15544/mts.2022.23","DOIUrl":"https://doi.org/10.15544/mts.2022.23","url":null,"abstract":"Abstract Digitalization of the economy and society of countries creates new opportunities for sustainable socioeconomic development. The level and directions of the impact of digitalization on economic growth require assessment and determination of national differences that is the aim of the given study. The paper reveals the peculiarities of the international experience of tracking the impact of digitalization on economic growth and sustainable economic development. Based on the approbation of the authors’ methodology, the study determines the quantitative measures and assesses the impact of digitalization on sustainable economic growth at the national level. The authors have developed forecast scenarios for the digital sector development to achieve the targets of economic growth contained in the development strategies of Ukraine until 2030.","PeriodicalId":43829,"journal":{"name":"Management Theory and Studies for Rural Business and Infrastructure Development","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42141204","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}