Факультет економіки і підприємництва
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Перегляд Факультет економіки і підприємництва по Автор "Bechko, Petro"
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МатеріалINFLUENCE OF TAXES ON STIMULATION OF INVESTMENT ACTIVITY(Казахстан, 2019) Барабаш, Леся Віталіївна ; Barabash, Lesia Vitaliivna ; Bechko, Petro ; Bondarenko, Natalia ; Vlasyuk, Svitlana ; Hmyria, ViktoriiaThe search for ways and methods of stimulation of investment activity of business entities of Ukraine is one of the burning issues, especially in agriculture. From this perspective, special attention should be paid to tax tools to stimulate investment activities, which include tax preferences, tax rates, special tax regimes and temporary means of influence. After considering each of the mentioned ways of optimization, it was investigated that providing tax preferences in order to stimulate investment activity has to be direct in nature, however, tax preferences in Ukraine do not give the expected result since the efficiency of their functioning is rather low in spite of their significant number. Tax rates constitute an active and efficient element in the increase of investment activity. However, their misuse provokes an increase of the level of the tax burden that slows the increase of the volumes of the technological production. A similar characteristic can be also applied to an investment credit, the use of which, in combination with tax rates, gives a good result, provided that the progressive scale of rates but not linear or low-progressive (as in Ukraine) is used. Therefore, the analysis of the results of the activities of enterprises of Ukraine showed, firstly, a low level of growth in the volume of commissioning of capital assets, which in 2017 amounted to only 2.6% of the level of 2016, and an overall reduction of 8.3 percentage points compared to 2012, and, secondly, a reduction in the volume and pace of investment activity. It should also be noted that the low level of general and investment activity of enterprises, in particular, agricultural ones, also provokes a decrease in the social standard of living. Consequently, the negative trends in the economic environment, which provoked a decrease in the social standards, resulted in a total reduction of the budget revenues and a high level of the budget deficit at all levels. That is why, a harmony of the tools of influence and social aims is necessary to activate the investment activity of business entities, especially in the agricultural sector.
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МатеріалINFLUENCE OF TAXES ON STIMULATION OF INVESTMENT ACTIVITY(Казахстан, 2019) Власюк, Світлана Анатоліївна ; Vlasyuk, Svitlana ; Bechko, Petro ; Bondarenko, NataliaThe search for ways and methods of stimulation of investment activity of business entities of Ukraine is one of the burning issues, especially in agriculture. From this perspective, special attention should be paid to tax tools to stimulate investment activities, which include tax preferences, tax rates, special tax regimes and temporary means of influence. After considering each of the mentioned ways of optimization, it was investigated that providing tax preferences in order to stimulate investment activity has to be direct in nature, however, tax preferences in Ukraine do not give the expected result since the efficiency of their functioning is rather low in spite of their significant number. Tax rates constitute an active and efficient element in the increase of investment activity. However, their misuse provokes an increase of the level of the tax burden that slows the increase of the volumes of the technological production. A similar characteristic can be also applied to an investment credit, the use of which, in combination with tax rates, gives a good result, provided that the progressive scale of rates but not linear or low-progressive (as in Ukraine) is used. Therefore, the analysis of the results of the activities of enterprises of Ukraine showed, firstly, a low level of growth in the volume of commissioning of capital assets, which in 2017 amounted to only 2.6% of the level of 2016, and an overall reduction of 8.3 percentage points compared to 2012, and, secondly, a reduction in the volume and pace of investment activity. It should also be noted that the low level of general and investment activity of enterprises, in particular, agricultural ones, also provokes a decrease in the social standard of living. Consequently, the negative trends in the economic environment, which provoked a decrease in the social standards, resulted in a total reduction of the budget revenues and a high level of the budget deficit at all levels. That is why, a harmony of the tools of influence and social aims is necessary to activate the investment activity of business entities, especially in the agricultural sector.
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МатеріалInstrumentos estatais para o desenvolvimento da atividade empresarial na esfera agrária.(Виробництво EAAR - редакційних авторів та асоційованих дослідників., 2021) Nesterchuk, Yuliia ; Bechko, Petro ; Mudrak, Ruslan P. ; Sokoliuk, Serhii ; Melnyk, LiudmylaМетою роботи є створення ефективних державних інструментів розвитку підприємницької діяльності в аграрному секторі України. Для досягнення поставленої мети було використано ряд методів економіко-математичного аналізу даними панелей країн ЄС та ОЕСР за період 1986-2020 років: регресійна модель взаємозв'язку між загальною вартістю аграрного виробництва та повною підтримкою аграрного сектору, структурними видами та обсягами такої підтримки; статистика регресії залежності, методи порівняльного аналізу та графічного аналізу. Результати дозволили встановити, що зміна загальної вартості продукції в аграрному секторі на 96,79% визначається видами та структурними обсягами державної підтримки, наданої аграрному сектору. Для розвитку ділової активності в аграрному секторі України доцільно активізувати систему державної підтримки знань та інновацій, інфраструктури аграрної сфери та оптимізувати заходи нагляду та контролю, значно переважати серед внутрішніх регуляторних інструментів аграрної сфери.
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МатеріалProspects of microlending economic entities of agricultural branch(Warsaw University of life Sciences Press, Warsaw, 2014) Nepochatenko, Olena ; Bechko, Petro ; Borovyk, Petro ; Rybchak, VitaliiThe article considers state and prospects of microlending economic entities of agricultural branch by credit cooperatives.