Thesis Chapters by Irina Kovova
Матеріали круглого столу з нагоди Міжнародного дня бухгалтера 6 листопада 2019 року «Діджитал облік: перспективи та сьогодення», 2019
Матеріали круглого столу з нагоди Міжнародного дня бухгалтера
6 листопада 2019 року
«Діджитал обл... more Матеріали круглого столу з нагоди Міжнародного дня бухгалтера
6 листопада 2019 року
«Діджитал облік: перспективи та сьогодення»
Papers by Irina Kovova
Problems and Perspectives in Management, 2020
The transport sector’s economic sustainability is an important factor in economic development, tr... more The transport sector’s economic sustainability is an important factor in economic development, trade, quality, and safe transportation of goods and passengers, and regional and international integration. The tools of the transport sector’s strategic management should be based on assessing its current economic stability. Applying statistical and regression analysis of Ukraine and Poland’s transport sector, an approach to assessing the level of economic stability is formulated based on a system of integrated indicators of elementary, general, and specific stability. The integrated indicator of elementary economic stability considers the dynamics of the number of economic entities in the industry and their profitability. In Ukraine in 2018, this figure is –0.042, in Poland – 3.37. The integrated indicator of overall economic stability considers the number of employees in the industry, the gross domestic product created by enterprises in the industry, and the number of enterprises. In U...
Problems and Perspectives in Management, 2020, 18(2), 501-514., 2020
The transport sector’s economic sustainability is an important factor in economic development, tr... more The transport sector’s economic sustainability is an important factor in economic development, trade, quality, and safe transportation of goods and passengers, and regional and international integration. The tools of the transport sector’s strategic management should be based on assessing its current economic stability. Applying statistical and regression analysis of Ukraine and Poland’s transport sector, an approach to assessing the level of economic stability is formulated based on a system of integrated indicators of elementary, general, and specific stability. The integrated indicator of elementary economic stability considers the dynamics of the number of economic entities in the industry and their profitability. In Ukraine in 2018, this figure is –0.042, in Poland – 3.37. The integrated indicator of overall economic stability considers the number of employees in the industry, the gross domestic product created by enterprises in the industry, and the number of enterprises. In U...
Economic Annals-ХХI
Introduction. The accounting and tax legislation of Ukraine is in the process of its approximatio... more Introduction. The accounting and tax legislation of Ukraine is in the process of its approximation to the requirements of the European Union. This is especially true for taxes accompanying the movement of goods and services in the context of cooperation between countries, with value added tax (VAT) being the main of these taxes is. Purpose. The purpose of the paper is to identify both common and distinctive features of the Ukrainian tax legislation on VAT with regard to the European requirements according to the current Association Agreement, assess the effectiveness of VAT rates and identify general trends in the dynamics of structural fractions of VAT in GDP and VAT rates. Methods. We applied the methods of scientific analysis and comparison, induction, and a systematic approach. Also, we used the expert judgment method to determine the likelihood of positive and negative consequences of lowering the VAT rate. Results. The study investigates the formation of legislation on administration of VAT in both the EU and Ukraine. The research determines the law basic eligibility criteria within the definition of: taxpayers, objects of taxation, tax base, tax accounting rules, tax primary documents and reports, and methods of administration. The article compares the basic details of the primary documents as well as their common and distinctive features. In particular, we compared primary and summary documents registration operations for displaying the electronic VAT administration system as well as general and reduced VAT rates in Ukraine and the EU. The authors of the article propose the main steps towards the convergence of electronic forms of primary documents. We conducted an analysis of the efficiency of VAT rates in both the EU and Ukraine and identified the factors that impact the change in the relevant indicators. The conducted research offers an overview of modern European trends in terms of improving VAT administration. Discussion. There is no absolutely effective VAT administration scheme. Therefore, the issue remains open and controversial. The study of the effectiveness of VAT rates in the EU and Ukraine has shown that, there was a decline in the efficiency in half of the EU countries during the 2014-2017 period. It has been estimated that a reduction of the joint European rate of VAT up to 15%, under certain specified conditions, would increase the efficiency of VAT rates in all EU countries and lead to other positive effects.
International scientific journal "Internauka". Series: "Economic Sciences"
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Thesis Chapters by Irina Kovova
6 листопада 2019 року
«Діджитал облік: перспективи та сьогодення»
Papers by Irina Kovova
6 листопада 2019 року
«Діджитал облік: перспективи та сьогодення»