Taxation. Particular Forms of Taxation. Inheritance Tax. When a Nonresident Is Doing Business. Within the State

1920 ◽  
Vol 33 (4) ◽  
pp. 616
Author(s):  
Nataliia Sytnyk ◽  
Veronika Ishchenko

In modern conditions of functioning of the market economy, in the era of development of globalization and globalization processes, the prevalence of international relations, the spread of various forms of international capital movement, in particular foreign direct investment, an important place is occupied by investment activities and policies implemented by the state within the framework of the latter. It is difficult to overestimate the importance and role of investment, because world experience shows that the effective development of business entities, and therefore the country's economy as a whole, cannot be imagined without making investments. Therefore, the government of almost any country in the world is focused on creating a favorable investment climate. The article defines the theoretical foundations of investment security of the state: the essence of the concept is outlined, the principles on which investment security is based, its place and role in the state's economic security system are justified. Qualitative and quantitative criteria for a comprehensive assessment of the state's investment security are presented. The calculation and analysis of the main indicators – quantitative criteria of investment security: gross accumulation of fixed capital; the degree of accumulation of fixed capital; the ratio of the cost of newly introduced fixed assets to the volume of capital investments is carried out; the ratio of net growth of foreign direct investment to GDP; the size of the Ukrainian economy as a percentage of global GDP. The dynamics of the total volume of foreign direct investment in the Ukrainian economy in the context of world countries is analyzed. The main investor countries that ensure the receipt of the largest volumes of investment flows to the Ukrainian economy are identified. Ukraine's place in the World Bank's “Doing Business” rating over the past ten years has been demonstrated. The positive dynamics regarding Ukraine's place in the World Bank's “Doing Business” rating and the main factors that influenced such positive changes were noted. The investment climate of the state is assessed and possible measures are proposed to improve the mechanism of managing the state's investment security.


Author(s):  
Serhii Didukh ◽  

The article analyzes the socio-economic context of the implementation of an inclusive system of agri-food development. The strategic goals of inclusive development at the macro level have been identified, according to which the ultimate goal is to create a society of common prosperity and well-being. It is shown that the implementation of the principles of inclusiveness involves overcoming certain disparities in development and inequality in their various manifestations. It is substantiated that for the modern agri-food sector of Ukraine the most important task is to form the sphere of employment of the rural population. The strategic directions of inclusive transformation of Ukraine are determined: social, infrastructural, economic and security. The components of the economic aspect of inclusive development are analyzed in detail, which are to create opportunities for effective business activities regardless of place of residence, which is primarily to create and maintain business infrastructure (logistics, banking, Internet). It is shown that the key role in the implementation of an inclusive development system is played by the availability of an optimal legal and regulatory framework for doing business by small businesses. The optimal mechanism of interaction of subjects of agro-food sphere concerning development of inclusive economy is defined. It is substantiated that in the conditions of institutional weakness of the state the functions on introduction of inclusive principles should be distributed between the state, community and private capital. On the basis of the conducted analysis the model of inclusive transformation of subjects of agro-food sphere is carried out. Prospects for further research are to substantiate the applied tools for the implementation of an inclusive system of agri-food development with the distribution of areas of responsibility between public authorities and private entities of different forms of ownership and scale of activity.


2016 ◽  
Vol 2016 (1) ◽  
pp. 17977 ◽  
Author(s):  
Manuel Stark ◽  
Florian A. Täube ◽  
Joachim Ahrens

Author(s):  
А.А. Кайгородцев ◽  
И.В. Бордияну ◽  
Э.С. Мадиярова ◽  
A. Kaigorodtsev ◽  
I. Bordiyanu ◽  
...  

В статье рассматриваются состояние и перспективные направления развития малого и среднего бизнеса в Республике Казахстан. Определены предпосылки развития в Казахстане малого и среднего предпринимательства. Проведен анализ динамики основных показателей малого и среднего бизнеса. Выявлена нерациональность отраслевой структуры малого и среднего предпринимательства. В результате системной работы руководства страны по улучшению бизнес-климата и развитию предпринимательства произошло улучшение позиций Казахстана в рейтинге DoingBusiness. Проведен анализ Программы «Дорожная карта бизнеса 2020», реализуемой в Казахстане в целях оказания содействия развитию предпринимательства. Данная Программа предусматривает оказание государственной поддержки хозяйствующим субъектам малого и среднего бизнеса по следующим направлениям: поддержка новых бизнес-инициатив; отраслевая поддержка предпринимателей; снижение валютных рисков; нефинансовые меры. К недостаткам самой Программы «Дорожная карта бизнеса 2020» и практики ее реализации можно отнести ограниченность контингента обучаемых предпринимателей и низкий уровень поддержки потребителями отечественных производителей. В результате анализа текущего состояния малого и среднего предпринимательства были определены следующие перспективные направления его развития: повышение компетентности; увеличение доли казахстанского содержания в закупках; кооперация в сфере малого предпринимательства; диалог государства и бизнес-сообщества. The article discusses the state and promising directions of development of small and medium-sized businesses in the Republic of Kazakhstan. The prerequisites for the development of small and medium-sized businesses in Kazakhstan are defined. The analysis of the dynamics of the main indicators of small and medium-sized businesses is carried out. The irrationality of the branch structure of small and medium-sized businesses is revealed. As a result of the systematic work of the country's leadership to improve the business climate and develop entrepreneurship, Kazakhstan's position in the Doing Business rating has improved. The analysis of the program "Business Roadmap 2020", implemented in Kazakhstan in order to promote the development of entrepreneurship. This Program provides state support to small and medium-sized businesses in the following areas: support for new business initiatives; industry support for entrepreneurs; reduction of currency risks; non-financial measures. The drawback of the "business Roadmap 2020" Program itself and its implementation practices can be attributed to the limited number of trained entrepreneurs and the low level of consumer support for domestic manufacturers. As a result of the analysis of the current state of small and medium-sized businesses, the following promising areas of its development were identified: increasing competence; increasing the share of Kazakhstani content in procurement; cooperation in the field of small business; dialogue between the state and the business community.


Author(s):  
Azat Zhumashev

Currently, an important condition for sustainable development of the country is high investment activity, which is carried out by conducting an effective investment policy. This paper examines the state of the investment climate in Lithuania, as well as explores the conditions for foreign investors in doing business.


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