Natalia Selivanova, Anna Hryhorieva, Oleksandra Probniak
The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functioning of the tax policy of Ukraine during wartime are evaluated. The main temporary restrictions and new tax reforms introduced by the Government to support the economy, namely for individual entrepreneurs, because they suffer the most today, along with big business, are provided.
{"title":"Changes in the Tax Legislation of Ukraine During Martial Law","authors":"Natalia Selivanova, Anna Hryhorieva, Oleksandra Probniak","doi":"10.15276/etr.01.2023.7","DOIUrl":"https://doi.org/10.15276/etr.01.2023.7","url":null,"abstract":"The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functioning of the tax policy of Ukraine during wartime are evaluated. The main temporary restrictions and new tax reforms introduced by the Government to support the economy, namely for individual entrepreneurs, because they suffer the most today, along with big business, are provided.","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336076","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}
The article defines the main directions of influence of social media during the crisis, especially during the COVID-19 pandemic as one of the largest global crises, which affected almost all countries in the world. The study is based on a survey of social media users, as well as on statistical materials and a comparative analysis of the works of leading foreign scientists. The study indicates four main groups of factors of social media impact on society, such as economic and informational (lockdown factor due to the COVID-19 pandemic), security, perception of social networks in society and the formation of trust in social media. It was found that fake and mis- or disinformation leads to the deterioration of the economic, security and psycho-emotional life not only of individual consumers, but also of the whole country. It has been found that the provision of reliable information, elimination of fake news, concern for privacy and application of data security play the biggest role in the perception and trust of social media for both individuals and businesses.
{"title":"The Economic, Informational and Security Role of Social Media During the COVID-19 Pandemic","authors":"Nataliya Horin, Ostap Horin","doi":"10.15276/etr.01.2023.4","DOIUrl":"https://doi.org/10.15276/etr.01.2023.4","url":null,"abstract":"The article defines the main directions of influence of social media during the crisis, especially during the COVID-19 pandemic as one of the largest global crises, which affected almost all countries in the world. The study is based on a survey of social media users, as well as on statistical materials and a comparative analysis of the works of leading foreign scientists. The study indicates four main groups of factors of social media impact on society, such as economic and informational (lockdown factor due to the COVID-19 pandemic), security, perception of social networks in society and the formation of trust in social media. It was found that fake and mis- or disinformation leads to the deterioration of the economic, security and psycho-emotional life not only of individual consumers, but also of the whole country. It has been found that the provision of reliable information, elimination of fake news, concern for privacy and application of data security play the biggest role in the perception and trust of social media for both individuals and businesses.","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336075","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}
The article examines uncertainty as a category of economic science and as a characteristic of the business environment. Approaches to understanding uncertainty in the history of economic science are presented. Uncertainty as an economic category is considered a characteristic of an economic situation in which it is impossible to get an absolute idea about the internal and external conditions of the functioning of the socioeconomic system due to the ambiguity of its parameters, incompleteness, inaccuracy or contradiction of information and the influence of subjective factors, which causes the nondeterminism of economic processes, instability of economic development and economic risk. The components of the VUCA world and the BANI world are indicated, as well as the types of reactions to them in the business environment. Uncertainty is considered a norm of business functioning
{"title":"Uncertainty as an Economic Category and as a Business Functioning Environment","authors":"Zoia Halushka","doi":"10.15276/etr.01.2023.3","DOIUrl":"https://doi.org/10.15276/etr.01.2023.3","url":null,"abstract":"The article examines uncertainty as a category of economic science and as a characteristic of the business environment. Approaches to understanding uncertainty in the history of economic science are presented. Uncertainty as an economic category is considered a characteristic of an economic situation in which it is impossible to get an absolute idea about the internal and external conditions of the functioning of the socioeconomic system due to the ambiguity of its parameters, incompleteness, inaccuracy or contradiction of information and the influence of subjective factors, which causes the nondeterminism of economic processes, instability of economic development and economic risk. The components of the VUCA world and the BANI world are indicated, as well as the types of reactions to them in the business environment. Uncertainty is considered a norm of business functioning","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336077","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}
The article develops a methodical approach to monitoring the production and commercial activity of an industrial enterprise. Two analytical functions are offered, which, when used independently, can be sufficiently objective to reflect the economic state of business at the enterprise. The most accurate monitoring result can be obtained when using these functions together. The theoretical and methodical principles of monitoring entrepreneurial activity, the basis of which are the production, commercial and financial indicators of the enterprise, are considered. Methodical provisions for monitoring the production and commercial activity of an industrial enterprise have been developed. using tangential and arctangent function. The proposed function is defined in the interval [-1, +1] and due to their non-linearity, it becomes possible to track the gradient of changes in the results of the enterprise’s production and commercial activities
{"title":"Formation of the System of Monitoring the Business Activities of the Enterprise","authors":"Petro Pererva, Tetiana Kobielieva","doi":"10.15276/etr.01.2023.1","DOIUrl":"https://doi.org/10.15276/etr.01.2023.1","url":null,"abstract":"The article develops a methodical approach to monitoring the production and commercial activity of an industrial enterprise. Two analytical functions are offered, which, when used independently, can be sufficiently objective to reflect the economic state of business at the enterprise. The most accurate monitoring result can be obtained when using these functions together. The theoretical and methodical principles of monitoring entrepreneurial activity, the basis of which are the production, commercial and financial indicators of the enterprise, are considered. Methodical provisions for monitoring the production and commercial activity of an industrial enterprise have been developed. using tangential and arctangent function. The proposed function is defined in the interval [-1, +1] and due to their non-linearity, it becomes possible to track the gradient of changes in the results of the enterprise’s production and commercial activities","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336069","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}
Most leaders and managers want employees who can manage themselves, make decisions without close supervision, and take responsibility. Whether it’s front-line employees who serve customers and take responsibility to make sure the customer gets the best possible experience, or a team leader who solves the team’s problems on their own rather than referring every question to a manager. Proactive employees are constantly finding new and better ways to do their jobs. As a result, the enterprise becomes more efficient, more productive, and ultimately earns more. The article examines scientific approaches to defining "proactive behavior". The main factors affecting the development of proactive behavior of employees and the enterprise as a whole are highlighted. Peculiarities of proactive management of the enterprise in the post-war period are highlighted. Advantages for a company with proactive behavior during an uncertain future are indicated. Conclusions were made about the prospects for the development of proactive behavior at domestic enterprises.
{"title":"Proactive Behavior of Domestic Enterprises in the Post-War Period","authors":"Oksana Lozova, Ivan Tymoshenko","doi":"10.15276/etr.01.2023.5","DOIUrl":"https://doi.org/10.15276/etr.01.2023.5","url":null,"abstract":"Most leaders and managers want employees who can manage themselves, make decisions without close supervision, and take responsibility. Whether it’s front-line employees who serve customers and take responsibility to make sure the customer gets the best possible experience, or a team leader who solves the team’s problems on their own rather than referring every question to a manager. Proactive employees are constantly finding new and better ways to do their jobs. As a result, the enterprise becomes more efficient, more productive, and ultimately earns more. The article examines scientific approaches to defining \"proactive behavior\". The main factors affecting the development of proactive behavior of employees and the enterprise as a whole are highlighted. Peculiarities of proactive management of the enterprise in the post-war period are highlighted. Advantages for a company with proactive behavior during an uncertain future are indicated. Conclusions were made about the prospects for the development of proactive behavior at domestic enterprises.","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"606 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336072","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}
The dynamics of changes in the consumer price index in Ukraine and the dynamics of devaluation of hryvnia against the US dollar are analyzed in the article. On the basis of the Pearson correlation coefficient, the closeness and form of the connection between devaluation and inflation is determined, the calculation is based on the formation of a statistical sample exclusively of the periods of devaluation of the national monetary unit and the existence of inflationary processes. The elasticity of inflcation depending on the devaluation in the long term (Exchange Rate Pass Through was determined) on the basis of the regression model is calculated. The dependence of the Exchange Rate Pass Through in the negative shift of the exchange rate of hryvnia against the US dollar to the consumer price index depending on the economic activity in the country was established.
{"title":"Estimation of the Relationship Between the Devaluation of Hryvna and the Consumer Price Index in Ukraine","authors":"Mykhailo Trofimchuk","doi":"10.15276/etr.01.2023.8","DOIUrl":"https://doi.org/10.15276/etr.01.2023.8","url":null,"abstract":"The dynamics of changes in the consumer price index in Ukraine and the dynamics of devaluation of hryvnia against the US dollar are analyzed in the article. On the basis of the Pearson correlation coefficient, the closeness and form of the connection between devaluation and inflation is determined, the calculation is based on the formation of a statistical sample exclusively of the periods of devaluation of the national monetary unit and the existence of inflationary processes. The elasticity of inflcation depending on the devaluation in the long term (Exchange Rate Pass Through was determined) on the basis of the regression model is calculated. The dependence of the Exchange Rate Pass Through in the negative shift of the exchange rate of hryvnia against the US dollar to the consumer price index depending on the economic activity in the country was established.","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336074","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}
The article is devoted to the study of the theoretical process of formation and use of business models in e-commerce. The authors analyse the growth trend of digital business models research at the global level. The paper considers directions of principles of formation of corporate business models. As an example of using the Osterwalder’s canvas of a business model, the authors studied the online rental service Airbnb. The article shows the business model design of e-commerce based on the drop shipping business model. The paper defines the consistent and successive stages of development of this type of business and compares the advantages and disadvantages of adopting the drop shipping business model in business projects. Due to the research, there will be an increase in sales as a result of the use of the drop shipping business model. Essentially, the study acquired the importance of formation, evolution and use of business models in general company management, taking into consideration contemporary features of ecommerce
{"title":"Business Model Design of ECommerce: the Effectiveness of Drop Shipping and its Transformation","authors":"Svitlana Pokhylko, Anna Yeremenko","doi":"10.15276/etr.01.2023.9","DOIUrl":"https://doi.org/10.15276/etr.01.2023.9","url":null,"abstract":"The article is devoted to the study of the theoretical process of formation and use of business models in e-commerce. The authors analyse the growth trend of digital business models research at the global level. The paper considers directions of principles of formation of corporate business models. As an example of using the Osterwalder’s canvas of a business model, the authors studied the online rental service Airbnb. The article shows the business model design of e-commerce based on the drop shipping business model. The paper defines the consistent and successive stages of development of this type of business and compares the advantages and disadvantages of adopting the drop shipping business model in business projects. Due to the research, there will be an increase in sales as a result of the use of the drop shipping business model. Essentially, the study acquired the importance of formation, evolution and use of business models in general company management, taking into consideration contemporary features of ecommerce","PeriodicalId":476767,"journal":{"name":"Ekonomìka: realìï času","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136336073","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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