LEGAL STATUS OF HOLDING COMPANIES IN UKRAINE
Journal Title: Юридичний бюлетень - Year 2018, Vol 6, Issue
Abstract
To date, the legal status of holding companies in Ukraine is connected with a number of issues, including theoretical and practical. The basis for existing holding companies was laid many years ago, when the processes of merger of enterprises for the more effective business activity became widely popular, resulting in the formation of various types of business associations, including the control relationships − subordination within the association. Holding as a global economic association pursues the goal of increasing profits and maximizing the effect of economic activity, using the benefits of concentration, specialization and the combining of production. In addition, the holdings have a real impact on the relevant sector of the economy and play a significant role in ensuring the sustainability of the development of a market economy as a whole. Therefore, the interest in in-depth study of these groups of enterprises has a real basis. Despite the large number of works devoted to the study of various aspects of the legal status of holding companies in Ukraine, it should be noted that legal literature has not formed a solid and full understanding of this issue. Similarly, the perfect and current legislation that forms the legal basis for the activities of holding companies in Ukraine is not perfect. The purpose of the article is to determine the peculiarities of the legal status of holding companies in Ukraine, outlining the main problems and making proposals for their solution. It is established that in the modern period Ukrainian legislation does not recognize hold ing by a business entity, an independent association of enterprises and, accordingly, a participant in economic relations. It is revealed that to date, the concept of the holding is not enshrined in the current legislation. Proposed legal directions of improvement of the legal status of holding companies in Ukraine.
Authors and Affiliations
Володимир Вікторович Проценко, Ігор Володимирович Проценко
Keywords
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