Тези доповідей, матеріали конференцій
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Документ Problems of asymmetric information in finance(2024) Buryak, Alina; Demianenko, InnaThe article reveals the deep economic meaning of information asym- metry in the finances and financial infrastructure of Ukraine. Financial infrastruc- ture ensures the movement of monetary capital, business activities of industries and the economy as a whole and affects other spheres of social life. The economic essence of the informational function of finance is revealed through the mechanism of finan- cial relations, which is a generator of information directly related to monetary capi- tal. Financial information is divided into primary and secondary: primary infor- mation is an objective element of financial relations, and the human mind and the used technical means perceive and process it and form secondary information. Sec- ondary information appears to us as processed materials in the form of statistical data; accounting, management, financial reports; analytical materials. The charac- teristics of primary and secondary information are related to the information asym- metry of finance. With the development of the information society, the financial infra- structure of the economy is being improved, and the asymmetry between primary and secondary financial information is decreasing.Документ Recreation of the investment potential of the regions of Ukraine(2022) Buriak, Alina; Buriak, Igor; Demianenko, InnaOvercoming the crisis of the Ukrainian economy associated with the war with its daily challenges, the variety of complex crisis economic processes, the establishment of equal relations between enterprises, business, financial institutions, regions of Ukraine on the domestic and foreign markets largely depends on the strength of the investment potential of each of its regions. At the same time, it should be assumed that the economic nature of investments is determined by the laws of extended reproduction and consists, in particular, in the use of a part of the gross regional product to increase the quantitative and qualitative indicators of all the constituent productive forces of society. That is why one of the most important factors for the stabilization of the economic situation in Ukraine and its regions is the absence of hostilities, a favorable investment climate, which largely depends on established competitive advantages that affect the investment attractiveness rating of the regions.Документ Problems of corporate tax budgeting: evidence from Ukraine(2022) Boyko, Svitlana; Buriak, Alina; Demianenko, InnaThe issue of optimization of taxation and corporate budgeting is actualized by the complexity of tax administration in Ukraine, constant changes in tax legislation and the possibility of adjusting the corporate tax burden. Therefore, the improvement of corporate tax budgeting at Ukrainian enterprises under the influence of classic challenges of tax administration and modernization of work taking into account the popularization of corporate budgeting is gaining relevance. An organizational and economic mechanism of corporate tax budgeting and a matrix of the relationship between corporate tax budgeting and budgets have been developed.Документ Application of conversion bonds in financing of financial sustainable enterprises(2022) Buriak, Alina; Demianenko, InnaPotentially, the corporate bond market in Ukraine can become a powerful source of mobilization of financial resources by domestic enterprises and will help solve the problematic aspects of the market supply deficit in the national financial system and reduce the burden on the bank lending sector.Документ Controlling: integrative substance of financial management of enterprises(2023) Buriak, Alina; Demianenko, InnaControlling as a functionally separate area of financial management, determined by the evolutionary progress of society. This is the newest concept of management, ideologically it is "management of management" according to the criterion of the rationality of using financial resources to achieve a common goal.Документ Architectonics of financing of agricultural enterprises in Ukraine(2020) Boiko, Svitlana; Demianenko, Inna; Skrypnyk, Halyna; Yavorska, ValentynaAgriculture is one of the most important types of economic activity for the Ukrainian economy, since together with other related economic activities it forms more than half of Ukraine’s GDP and the share of agriculture in the production of goods and services tends to increase. In such conditions, an important and urgent task is a retrospective study of the architectonics of financing of agricultural enterprises in Ukraine, the factors influencing it and the substantiation of the prospects for its optimization. The aim of the study is the empirical assessment of the formation of architectonics of financing of agricultural enterprises in Ukraine under the influence of macroeconomic factors and industry factors. For the empirical assessment of the architectonics of financing of agricultural enterprises of Ukraine, a system of absolute and relative indicators, regression and correlation analysis were applied. An empirical assessment of the financial support of agricultural enterprises in Ukraine in the context of agricultural development allowed to distinguish three periods: 2010-2013 – an increase of financial resources of agricultural enterprises in Ukraine subject to excess of equity, ensuring of financial stability of enterprises; 2014-2015 – reduction of financial resources of agricultural enterprises subject to excess borrowed funds, partial loss of financial stability of enterprises; 2016-2018 – an increase of financial resources of agricultural enterprises in the direction of restoring the potential of financial stability and a deterioration in the payment discipline of the resources of agricultural enterprises.Документ Development of rural areas through fiscal decentralization(2021) Davydenko, Nadiia; Boiko, Svitlana; Buryak, Alina; Demianenko, InnaThe ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.