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Marketing of Opportunities as a Modern Concept for Business Development under the Conditions of Global Challenges 机遇营销:全球化挑战下企业发展的现代理念
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-300-308
Olena V. Zhehus
The dynamic and global changes have led to the evolution of marketing as a modern theory of the firm’s behavior at the market along with the business philosophy. Taking into account the new challenges, the conception of marketing of opportunities, based on a new approach to business thinking, has been proposed and characterized. As a result of the changes that are taking place, a completely new reality is being formed, so the uncertainty is growing even more, fears and stupor are emerging, and the reaction of business is slowing down due to lack of experience and the misapprehension of how to proceed. Taking into account the inability of traditional management practices to solve business problems in new circumstances, a new model of business thinking has been formed, which provides for the speed of reaction to events and awareness of changes; optimism and a bold look into the future; inspiration and search for new opportunities; readiness and initiation of changes, proactivity of actions. Such a model is able to provide opportunities for regeneration and further development of the business, strengthen its resilience in any difficulties and further changes. In the context of marketing of opportunities, the transformation of the main principle of marketing «customer orientation» into «customer-centricity», and then into personification and individual approach is substantiated. Marketing is considered as an activity to create consumer value for the formation of a new customer experience to better meet individual needs, requests, interests, expectations of consumers, and solution of their life problems. The priority is the transition from standard solutions expected from the market to breakthrough ones, which in the near future are able to provide competitive advantages that go beyond the existing patterns and stereotypes, and are distinguished by tangible and obvious novelty. The conception of marketing of opportunities is aimed at creating a new or significantly updated, most importantly – unique product, service, brand in accordance with new consumer demands, challenges and achievements, able to provide leadership and business development prospects now and in the near future.
动态的和全球性的变化导致了市场营销作为企业在市场上的行为的现代理论与经营理念的演变。考虑到新的挑战,机会营销的概念,基于一种新的商业思维方法,已经提出和特点。由于正在发生的变化,一个全新的现实正在形成,因此不确定性正在增加,恐惧和麻木正在出现,由于缺乏经验和对如何进行的误解,商业的反应正在放缓。考虑到传统管理实践在新情况下无法解决业务问题,一种新的业务思维模式已经形成,它提供了对事件的反应速度和对变化的认识;乐观、大胆地展望未来;灵感和寻找新的机会;准备和开始改变,行动的主动性。这种模式能够为企业的再生和进一步发展提供机会,增强其在任何困难和进一步变化中的弹性。在机会营销的背景下,将营销的主要原则“顾客导向”转变为“顾客中心”,进而转变为人格化和个性化的方法。市场营销被认为是一种创造消费者价值的活动,以形成一种新的客户体验,更好地满足消费者的个性化需求、要求、兴趣、期望,解决他们的生活问题。优先事项是从市场期望的标准解决方案过渡到突破性解决方案,这些解决方案在不久的将来能够提供超越现有模式和刻板印象的竞争优势,并以有形和明显的新颖性为特征。机会营销的概念旨在创造一个新的或显著更新,最重要的是-独特的产品,服务,品牌,根据新的消费者的需求,挑战和成就,能够提供领导和业务发展前景现在和不久的将来。
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引用次数: 0
Specifics of Marketing Activities for the Development of a Startup 创业公司发展的营销活动细节
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-319-324
Nadiia V. Bielikova, Oleksiy K. Yurchenko
The problems of promotion in international sales markets are especially acute for companies in high-tech industries, in particular for high-tech startups. The need for reasonable development and use of international marketing strategies by high-tech startups at the stage of growth and scaling of their activities is grounded upon: the difficulty of conveying the value of the offer to the end consumer; accelerated development of scientific and scientific-technological progress, which leads to the emergence of new technologies and innovative products; constant intensification of competition in world markets; gaps in the socioeconomic development of individual countries. The aim of the study is to determine the specific features of international marketing activities for the development of a high-tech startup. The article examines the theoretical aspects of international marketing; the article considers approaches to the definition of the essence of the concept of «international marketing», features of the modern market of high-tech products, the essence of a startup, in particular a high-tech one, the startup life cycle. It is substantiated that the directions of marketing activities vary depending on the stages of the startup life cycle. The main trends within which startup marketing will develop, and the approaches and models on which the marketing strategy of a startup can be based are determined.
在国际销售市场上的推广问题对高科技行业的公司,特别是高科技初创公司来说尤其严重。高科技创业公司在其活动的成长和扩大阶段需要合理地开发和使用国际营销策略,其基础是:难以向最终消费者传达产品的价值;(二)科学技术进步加快,新技术、创新产品不断涌现;世界市场竞争不断加剧;各国社会经济发展的差距。研究的目的是确定高科技创业公司发展的国际营销活动的具体特征。本文考察了国际营销的理论方面;本文考虑了定义“国际营销”概念的本质,现代高科技产品市场的特征,创业公司,特别是高科技公司的本质,创业生命周期的方法。实证表明,营销活动的方向随着创业生命周期的不同而不同。确定了创业公司营销发展的主要趋势,以及创业公司营销策略的方法和模式。
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引用次数: 0
Studying the Internal Audit at the Non-Financial Enterprises 非金融企业内部审计研究
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-191-196
Oleksandr S. Tkachenko, Nelya V. Rozdaybida
Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.
现代经济条件增加了对非金融企业管理效率的要求,按照国际标准进行会计改革,以及乌克兰市场关系的迅速发展,都需要扩大审计活动并提高其提供信息的质量。在经济实体的实践中引入内部审计需要适当的理论和监管基础,这一关注决定了本文主题的重要性。本文对非金融企业内部审计问题进行了研究。界定了内部审计在经济主体活动系统中的重要性和作用。本文揭示了内部审计的目的,即保证非金融企业的效率。审查了管理与审计活动有关的问题的法律和规章基础的现状。作者分析了学者的著作、乌克兰财政部的命令、DSTU ISO 19011:2019、审计、审查、其他保证和相关服务质量控制国际标准对“内部审计”概念的定义;审计原则;内部审计的理论基础;对审计人员能力的评估。研究表明,非金融企业的内部审计活动没有得到明确的规范,而是具有咨询性质。然而,各部委、中央执行机构、地方机构和预算机构的内部审计单位的活动受到《乌克兰预算法》第26条、乌克兰财政部2011年10月4日第1247号“关于批准内部审计标准”(经修订)的命令以及上述部门制定的大量方法指南的明确规定。因此,得出的结论是,关于在这些企业提供内部审计的方法和组织方面的问题的管理框架尚未拟订,这可能歪曲和不可靠地评估被检查对象的活动。
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引用次数: 0
Rationalization of the Company's Personnel Management Policy: The Aspects of Staff Planning 公司人事管理政策的合理化:员工计划的几个方面
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-295-301
Oksana P. Panchenko
The article emphasizes the relevance of new research in the field of personnel management, namely the expediency of improving methodical approaches to planning the company's workforce. Accordingly, the purpose of the study is to improve the theoretical and methodological principles of staff planning in the system of rationalization of the company's personnel management policy. The existing and the differentiated approaches to planning the number of different categories of personnel of the enterprise are proposed. It is shown that when forming the staff of the enterprise, this task is solved according to the criterion of the minimum time required for the execution of the production program. The linear model determines the optimal number of employees of each specialty, taking into account certain restrictions. The main tasks of enterprise staff planning are defined as follows: increasing the efficiency of the production process and labor, increasing the competitiveness of the enterprise in market conditions, in particular, achieving maximum profit; ensuring high social efficiency of team functioning. It is proved that the work on planning the number and structure of the company's staff should be built based on the interpretation of the content of this process and should include a number of additional components. It is determined that the organizational structure of the personnel planning system is a set of interdependent divisions of the personnel management system together with officials. At this, divisions perform the role of personnel management functions bearers, they can be considered, in a broad sense, as a personnel management service. It is established that the specific place and role of the specified service in the general system of management of the enterprise's activities should be determined by the place and role of each specialized personnel management division and also by the organizational status of its direct manager. It is concluded that such an organizational status should be a confirmed set of powers and responsibilities.
文章强调了人事管理领域新研究的相关性,即改进有计划的方法来规划公司劳动力的权宜之计。因此,本研究的目的是在公司人事管理政策合理化的系统中完善员工规划的理论和方法原则。提出了现有的和差别化的企业各类人员数量规划方法。研究表明,在企业员工形成时,该任务是根据生产方案执行所需时间最短的准则来解决的。考虑到一定的限制条件,线性模型确定了每个专业的最优员工人数。将企业员工规划的主要任务定义为:提高生产过程和劳动效率,增加企业在市场条件下的竞争力,特别是实现利润最大化;确保团队运作的高社会效率。事实证明,规划公司人员数量和结构的工作应建立在对这一过程内容的解释基础上,并应包括一些额外的组成部分。确定人事规划系统的组织结构是人事管理系统与官员一起相互依存的一组部门。在这方面,司发挥人事管理职能承担者的作用,从广义上讲,司可被视为人事管理部门。确立了特定服务在企业活动总体管理体系中的具体位置和作用,应由各专业人事管理部门的位置和作用以及其直接管理者的组织地位决定。结论是,这种组织地位应该是一套确定的权力和责任。
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引用次数: 0
Behavioral Economics in the Implementation of Social Initiatives on the Example of Eco-Solutions 行为经济学在社会倡议实施中的应用——以生态解决方案为例
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-91-97
Iryna B. Markovych, Taras V. Demkura
The purpose of the study is to identify opportunities for changes related to social initiatives in the field of environmental preservation and maintaining a healthy lifestyle, through the application of the achievements of behavioral economics. The article analyzes the features of the formation of the architecture of choice as an element of behavioral economics by the tools of nudging in the context of eco-solutions. It is shown that in the formation of the global goals of sustainable development, much attention is paid to the tasks of preserving the environment and saving resource consumption. In view of this, the development of programs and projects that will accelerate the achievement of these goals is extremely important both for Ukraine and for the world community in general. The expediency of applying such approaches to the formation of the architecture of choice, which can increase the level of intensity of the transition to ecological solutions, is substantiated: the option of «default» should include the element of «eco»; the importance of applying the principles of eco-design; access to eco-solutions should be at least no more difficult than traditional ones, and, speaking of an ideal, much easier; eco-solutions should be beneficial for the consumer, and the benefits are not limited to purely economic ones. The theoretical conclusions are justified by practical cases that have already been implemented and are demonstrating their effectiveness in Ukraine. The difficulties that become obstacles in the processes of environmental conservation and can be overcome by climate incentives are outlined. In general, it has been proved that behavioral economics is able to offer its tools for forming the habit of making eco-decisions in a balanced way, taking into account the need to preserve the environment. Promising directions of research are the analysis of the possibilities of implementing the principles of behavioral economics in decision-making processes in the field of education, personal development, finance, etc.
这项研究的目的是通过应用行为经济学的成果,确定与环境保护和维持健康生活方式领域的社会倡议有关的变革机会。本文在生态解决方案的背景下,运用轻推工具分析了作为行为经济学要素的选择架构的形成特征。研究表明,在全球可持续发展目标的形成过程中,保护环境和节约资源消耗的任务受到了高度重视。鉴于此,制定加速实现这些目标的计划和项目对乌克兰和整个国际社会都极为重要。将这种方法应用于选择架构的形成的权宜之计,可以增加向生态解决方案过渡的强度水平,这是得到证实的:“默认”选项应包括“生态”元素;应用生态设计原则的重要性获得生态解决方案至少应该不会比传统解决方案更困难,而且,说到理想,要容易得多;生态解决方案应该对消费者有利,而且这些好处不仅限于纯粹的经济效益。在乌克兰已经执行并显示其有效性的实际案例证明了理论结论的合理性。概述了在环境保护过程中成为障碍并可通过气候激励措施加以克服的困难。总的来说,事实证明,行为经济学能够提供工具,帮助人们养成以平衡的方式做出生态决策的习惯,同时考虑到保护环境的需要。有前途的研究方向是分析在教育、个人发展、金融等领域的决策过程中实施行为经济学原理的可能性。
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引用次数: 0
The System Determinants of the Current Development of the Credit Market in Ukraine 乌克兰信贷市场当前发展的制度决定因素
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-206-212
Iryna V. Sadchykova, Yurii V. Yevtushenko, Stanislav V. Suslenko
The functioning of the credit market always takes place in difficult conditions of macroeconomic development. Today, this market is an integral part of the financial system of any country, and therefore of the respective national economy. The credit market and economic growth are closely interconnected, and this causes an increased interest of scientists in analyzing the features of the functioning of such a market, the basic problems of ensuring its stable development and the search for systemic determinants of the intensification of credit relations in the country. Ukraine is in a difficult economic situation because of the ongoing military aggression of the part of russian federation. This, accordingly, has a destructive effect on the functioning of the entire financial system of the country. Of course, both banking and non-banking financial institutions, whose activities today are associated with the existence of a number of unpredictable risks, have suffered a significant negative impact. The outlined situation has led to transformational processes in the credit market, contributed to the formation of new trends in its current functioning. Understanding these processes is important from the point of view of understanding the state of functioning of credit institutions in Ukraine and their ability to positively influence the economic situation of the country. Precisely these issues achieve consideration in the article. Within the framework of the study, in order to specify the prerequisites for the formation of the basic characteristic features of the functioning of the credit market, the main historical stages of development of such a market and credit relations in general, both in Ukraine and in other more developed countries are considered. The main determinants of the development of the credit market of Ukraine are also highlighted on the basis of an analysis of modern trends in the formation of credit relations between different subjects of such a market. The article analyzes the current trends in the development of certain types of lending, identifies the basic problems in their development, which arose through the military aggression of the russian federation. As a result, the systemic relevant determinants of the state of the credit market of Ukraine are specified and the directions of its further development under conditions of stochastic functioning of the country’s financial system are described.
信贷市场的运行总是发生在宏观经济发展的困难条件下。今天,这个市场是任何国家金融体系的一个组成部分,因此也是各自国民经济的一个组成部分。信贷市场和经济增长是紧密相连的,这使科学家们越来越有兴趣分析这样一个市场的功能特点,确保其稳定发展的基本问题,以及寻找加强该国信贷关系的系统性决定因素。由于俄罗斯联邦部分地区正在进行的军事侵略,乌克兰处于困难的经济状况。因此,这对该国整个金融体系的运作具有破坏性影响。当然,银行和非银行金融机构都遭受了重大的负面影响,它们的活动今天与许多不可预测的风险的存在有关。概述的情况导致了信贷市场的变革进程,促进了其目前运作的新趋势的形成。从了解乌克兰信贷机构的运作状况及其对该国经济形势产生积极影响的能力的角度来看,了解这些过程非常重要。本文正是对这些问题进行了探讨。在本研究的框架内,为了具体说明信贷市场运作的基本特征形成的先决条件,考虑了乌克兰和其他较发达国家的信贷市场和一般信贷关系发展的主要历史阶段。在分析乌克兰信贷市场不同主体之间形成信贷关系的现代趋势的基础上,还强调了乌克兰信贷市场发展的主要决定因素。本文分析了目前某些类型贷款的发展趋势,确定了其发展中的基本问题,这些问题是由于俄罗斯联邦的军事侵略而产生的。因此,对乌克兰信贷市场状况的系统性相关决定因素进行了详细说明,并描述了该国金融体系随机运作条件下其进一步发展的方向。
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引用次数: 0
The Strategic Development of Startups in an Innovative Environment 创新环境下创业公司的战略发展
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-325-330
Viktoriia V. Prokhorova, Viktoriia I. Chobitok
The aim of the article is a theoretical and methodological substantiation of the scientific and practical process of the strategic development of startups in the innovative environment in the current conditions of economic management. According to the results of the carried out study, it is found that the successful development of the economy of any contemporary country is directly related to the level of innovative development and access to the markets of advanced technologies. The process of generation and implementation of innovations is the basis for successful transformation into a modern knowledge-intensive and dynamically developing market economy. One of the key factors ensuring the effectiveness of this process is the creation of an innovation infrastructure, an important element of which is startups as the most operational and flexible market of participants. It is generally accepted that the evaluation of a startup is a sign of success. This indicates progressive development and attractiveness for involving financial sources. However, unlike the valuation of the State-owned companies, the process for private companies is opaque and often based on assumptions made after the announcement of late investment rounds. This approach does not allow for an objective evaluation of a startup. The shares issued at later stages are more expensive – not only because of the objective success of the company, but also because of specific preferences. The article discusses the advantages of creating startups, identifies trends in increasing innovative development and proposes long-term development of a startup at all life cycles. It is determined that the reorganization of the innovation infrastructure for supporting startups includes solving the current and strategic tasks related, first of all, to investment support for the generation of innovation. Taking into account the complexity of the structural composition of the elements involved in the processes of creation and development of innovative infrastructure to support startups, and the strategic orientedness of the tasks they solve, the development of the organizational structure and economic mechanism of interaction between startups is the basis for the development of innovation infrastructure, contributing to the effective organization of information exchange between the elements of the innovation infrastructure.
本文旨在从理论和方法上对当前经济管理条件下创新环境下创业公司战略发展的科学实践过程进行实证。根据所进行的研究结果,发现任何当代国家经济的成功发展都与创新发展的水平和先进技术的市场准入直接相关。创新的产生和实施过程是成功转型为现代知识密集型和动态发展的市场经济的基础。确保这一过程有效的关键因素之一是创新基础设施的建立,其中一个重要因素是初创企业作为最具操作性和灵活性的市场参与者。人们普遍认为,对创业公司的评估是成功的标志。这表明逐步发展和涉及财政来源的吸引力。然而,与国有企业的估值不同,民营企业的估值过程是不透明的,而且往往是基于后期投资轮宣布后做出的假设。这种方法不允许对创业公司进行客观的评估。后期发行的股票更为昂贵——这不仅是因为公司在客观上取得了成功,还因为特定的偏好。本文讨论了创建创业公司的优势,确定了增加创新发展的趋势,并提出了创业公司在所有生命周期的长期发展。确定支持创业公司的创新基础设施重组包括解决当前和战略相关任务,首先是对创新产生的投资支持。考虑到支持创业公司的创新基础设施的创建和发展过程中所涉及的要素的结构组成的复杂性,以及它们解决的任务的战略导向,创业公司之间相互作用的组织结构和经济机制的发展是创新基础设施发展的基础。促进创新基础设施要素之间信息交换的有效组织。
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引用次数: 0
The Methodological Support for Diagnosing Strategic Capabilities of Enterprises 企业战略能力诊断的方法论支持
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-262-268
Inna M. Kozlova, Оlena Yu. Velyka
The article discusses the main methods and approaches to diagnosing the strategic capabilities of enterprises. On the basis of the carried out study, it is found that today three approaches to performing diagnostics of enterprises have become the most widely used. The choice of one or another of these approach depends on many factors (the purpose of diagnostics, information and analytical provision of the activities of enterprises, industry affiliation, etc.). The paper summarizes the characteristics of diagnostics as a process consisting of purpose, subject, object, tasks and methods. It is substantiated that the process of diagnostics should include the state of an economic entity for a certain period of time, as well as forecasting conditions that can affect both positively and negatively its development in the future. The main directions of diagnostics of strategic capabilities of enterprises are allocated. It is determined that there are various methods for diagnosing the state of development of enterprises, the basic ones would be statistical, economic-mathematical, and special methods. On the basis of the generalization of research on the available diagnostics of enterprise development, an algorithm has been formed, which would be expedient when carrying out diagnostics. The presented algorithm consists of three stages, each of them comprising tasks, the solution of which would foster the achievement of the maximum result of a particular research. It is proved that in order to obtain reliable and high-quality diagnostic results, it is important to form an array of data that would meet the requirements for information, have an appropriate time range, completeness of information on the issues of the phenomenon under study. It is substantiated that the correctness of the obtained results of diagnostics and the concluding diagnosis determines an effective establishment of the existing crisis phenomena, identifying the causes of their occurrence, and ways of eliminating them in the future. It is found that the strategic opportunities for the development of enterprise should be brought through the prism of implementation of individual strategies according to the certain directions, with the determination of the effectiveness of implementation of each of the strategies, which will allow to assess the most attractive vectors of development for the enterprise and to strengthen the weaker sides. Such a comprehensive assessment contributes to the establishment of the correct diagnosis, identification of strengths and weaknesses, interaction of influencing factors, which allows managers to develop effective managerial decisions on the strategic development of enterprises in the future.
本文论述了企业战略能力诊断的主要方法和途径。在进行研究的基础上,发现今天对企业进行诊断的三种方法已经成为最广泛使用的方法。这些方法中的一种或另一种的选择取决于许多因素(诊断的目的,企业活动的信息和分析提供,行业从属关系等)。本文总结了诊断是由目的、主体、客体、任务和方法组成的过程的特点。事实证明,诊断过程应包括一个经济实体在一段时间内的状态,以及预测可能对其未来发展产生积极和消极影响的条件。提出了企业战略能力诊断的主要方向。确定了企业发展状况诊断的方法多种多样,基本方法有统计方法、经济数学方法和专项方法。在对现有企业发展诊断研究进行归纳总结的基础上,形成了一种便于开展诊断工作的算法。提出的算法由三个阶段组成,每个阶段都包含任务,其解决方案将促进实现特定研究的最大结果。事实证明,为了获得可靠和高质量的诊断结果,重要的是要形成一组满足信息要求的数据,对所研究的现象的问题具有适当的时间范围,信息的完整性。事实证明,诊断所得结果和结论诊断的正确性,决定了对现有危机现象的有效确立,确定危机现象发生的原因,以及今后消除危机现象的方法。研究发现,企业发展的战略机遇应该通过个别战略实施的棱镜,按照一定的方向,确定每个战略的实施效果,从而评估企业最具吸引力的发展向量,并加强薄弱的方面。这种全面的评估有助于建立正确的诊断,识别优势和劣势,影响因素的相互作用,使管理者能够对企业未来的战略发展制定有效的管理决策。
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引用次数: 0
Tax Evasion: Do Non-Economic Factors Matter? 逃税:非经济因素重要吗?
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-9-227-233
Tetiana V. Stetsenko
The aim of the study is to substantiate the relationship between the level of tax evasion and tax morality in Ukraine. An assessment of tax morality in the countries of the world is made and the interdependence between the level of tax morality and the scale of the shadow economy both in Ukraine and the world is proved. To achieve the set aim, the following scientific methods were used: the method of analysis and synthesis, methods of comparison, generalization, methods of statistical research (method of groupings, averages). The information base of the study was the results of the repeated sociological study World Values Survey. It is determined that the optimal level of tax burden, the excess of which can lead to the formation/growth of the shadow sector of the economy, also depends on the existing level of tax culture and tax morality in society. Based on the statistical analysis of the results of the World Values Survey, an increase in the level of tax morality over the world has been proven in dynamics. On average, more than 50% of respondents in each wave of the survey consider tax evasion to be a completely unacceptable and unjustified action (answer «1»). The phenomenon of «tax evasion» in most countries participating in the World Values Survey is permanently perceived by respondents as immoral, wrong, threatening the society, which proves the gravitation of the share of respondents with answers from «1» to «5» in all the studied waves up to 90%. It is proved that the volume of the shadow sector of the economy is inversely dependent on the level of tax morality in the country, so measures to form the necessary tax culture and increase the level of tax morality should be included in a comprehensive program for combating tax evasion. In particular, in Ukraine, the correlation coefficient between the share of respondents who condemn and do not justify any tax evasion (answers from «1» to «5» on a scale from «1» to «10») and the size of the shadow sector as a percentage of GDP in Ukraine amounted to –0.93. Prospects for further research elaborations in this direction are related to the application of the methodology of fiscal sociology to provide a more detailed assessment of the level of tax morality and the characterization of the tax culture that has formed in Ukraine.
该研究的目的是证实乌克兰逃税水平与税收道德之间的关系。本文对世界各国的税收道德进行了评价,证明了乌克兰和世界各国的税收道德水平与影子经济规模之间的相互依存关系。为了达到既定目标,采用了以下科学方法:分析综合法、比较方法、概括方法、统计研究方法(分组法、平均值法)。本研究的资料基础是重复社会学研究“世界价值观调查”的结果。确定了最优税负水平也取决于社会现有的税收文化和税收道德水平,而税负水平的过高会导致经济影子部门的形成/增长。根据世界价值调查结果的统计分析,全世界的税收道德水平在不断提高。平均而言,在每一轮调查中,超过50%的受访者认为逃税是一种完全不可接受和不合理的行为(答案为“1”)。在参与世界价值观调查的大多数国家中,“逃税”现象被受访者永久地认为是不道德的,错误的,威胁社会的,这证明了在所有研究浪潮中回答从“1”到“5”的受访者比例高达90%。事实证明,影子经济的规模与国家的税收道德水平呈反比关系,因此,应将形成必要的税收文化和提高税收道德水平的措施纳入打击逃税的综合方案。特别是在乌克兰,谴责和不为任何逃税行为辩护的受访者比例(在“1”到“10”的范围内回答“1”到“5”)与影子部门占乌克兰国内生产总值的比例之间的相关系数为-0.93。在这个方向上进一步研究的前景与财政社会学方法的应用有关,以提供对税收道德水平的更详细评估和对乌克兰形成的税收文化的表征。
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引用次数: 0
Risks of Spatial Development of Territorial Communities and Ways of their Leveling 国土群落空间发展的风险及其平整途径
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-78-85
Andrii R. Dub
The processes of decentralization have necessitated the spatial development of territorial communities for the most efficient use of their resources, ensuring comfortable conditions for the livelihood of the population and the functioning of business. However, russia’s full-scale military aggression against Ukraine has significantly exacerbated the problems of spatial development, increased social, economic, security, and ecological threats. The article is aimed at characterizing the risks of spatial development of territorial communities caused by the russia’s military aggression against Ukraine, and identifying ways to level them. The paper characterizes the factors of spatial development, based on their essence and impact on the socioeconomic development of the territory; a grouping of risks to the spatial development of communities, in particular those caused by the full-scale russia’s war on Ukraine, is carried out. The risks of spatial development of territorial communities in the context of each group are critically assessed – institutional, demographic, economic (business activity and employment), ecological, and security. Attention is focused on measures taken at both the State and regional levels to neutralize threats and risks that impede the spatial development of territorial communities (in particular, programs to promote the development of small and medium-sized enterprises, employment and socialization of internally displaced persons, security in social institutions, etc.). Measures to support the spatial development of territorial communities, which are provided by international donors (in particular, regarding the development of comprehensive plans for the spatial development of territorial communities), are characterized. It is recommended to strengthen the activities of local self-government bodies aimed at ensuring spatial development through the development of a clear architecture of interrelated strategic, planning and program documents, the intensification of measures to support small business in the community, the economic and social integration of IDPs in the community, and so on.
权力下放的进程使领土社区的空间发展成为必要,以便最有效地利用其资源,确保人民生活和商业运作的舒适条件。然而,俄罗斯对乌克兰的全面军事侵略大大加剧了空间发展问题,增加了社会、经济、安全和生态威胁。这篇文章的目的是描述俄罗斯对乌克兰的军事侵略造成的领土社区空间发展的风险,并找出消除这些风险的方法。本文从空间发展要素的本质及其对区域社会经济发展的影响入手,对空间发展要素进行了分析;对社区空间发展的一系列风险,特别是俄罗斯对乌克兰的全面战争所造成的风险进行了分析。在每个群体的背景下,对领土社区的空间发展风险进行了严格评估——制度、人口、经济(商业活动和就业)、生态和安全。重点关注在国家和地区两级采取的措施,以消除阻碍领土社区空间发展的威胁和风险(特别是促进中小企业发展、国内流离失所者就业和社会化、社会机构安全等方案)。介绍了国际捐助者提供的支持领土社区空间发展的措施(特别是关于制定领土社区空间发展综合计划的措施)的特点。建议加强地方自治机构的活动,以便通过制定相互关联的战略、规划和方案文件的明确架构,加强支持社区小企业的措施,促进社区境内流离失所者的经济和社会一体化等等,确保空间发展。
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