HARMONIZATION OF THE FISCAL INCENTIVES’ SYSTEM WITH EU RULES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
The components of the process of internationalization and globalization in the world economy, the necessity of structural reform and harmonization of fiscal incentives with EU rules as an indicator of fiscal integration in the community are investigated in this article. A package of fiscal tools to support economic activity in Central and Eastern Europe is suggested here. It is proved that, despite the positive developments in the economic and industrial areas of the Tax Code of Ukraine, fiscal instruments have a negligible effect compared to those applied in the EU.
Authors and Affiliations
V. M. Kmit, L. B. Dmytriv
INNOVATION CAPITAL IN THE SYSTEM OF VALUE-BASED MANAGEMENT
Studied the conceptual foundations of a market value of industrial enterprises. Factors-established guidelines that affect it: capital, capacity, market factors, innovation. Specifies the content of innovative capital fo...
ECONOMIC ESSENCE OF ACCOUNTING AND ANALITICAL SUPPLY OF ENTERPRISE CONTROL SYSTEM
The necessity to study the problem of defining the essence of management system concept «accounting and analytical support» has been grounded. Existing approaches to understanding the nature of information provision have...
EVOLUTION OF METHODS OF FINANCING OF THE BUDGET DEFICIT: WORLD EXPERIENCE AND UKRAINIAN REALITIES
Approaches of scientists and economic schools to methods of financing of budget deficit are investigated. The evolution of methods of financing of the budget deficit and the debt instruments characteristic for each perio...
FEATURES OF RECRUITMENT IN THE TALENT-MANAGEMENT SYSTEM OF ORGANIZATION
In the article the modern trends in recruitment organization are explored as well as the methods of recruitment that directly relate to talent-management are described. The author analyzes the main problems of recruiting...
MODELING THE DYNAMICS OF REGIONAL ECONOMIC DEVELOPMENT IN MARKET CONDITIONS
There are formulates concepts of economics-mathematical modeling of the region life dynamic trajectory. An expert system with the machine and use of knowledge representation using fuzzy sets theory methods to summarize t...