State Tax University (Irpin, Ukraine)


Вергелюк Ю. Ю. Теоретичні засади функціонування ринку автомобільного страхування в Україні // Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки". - 2018. - №10. https://doi.org/10.25313/2520-2294-2018-10-4234


Branch of science: -Finance, banking and insurance
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Вергелюк Ю. Ю. Державне регулювання взаємодії інститутів спільного інвестування та компаній з управління активами в Україні // Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки". - 2018. - №10. https://doi.org/10.25313/2520-2294-2018-10-4233


Branch of science: -Finance, banking and insurance
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Стешенко О. О. Характеристика суб’єктів малого бізнесу у світлі вітчизняного законодавства // Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки". - 2018. - №6. https://doi.org/10.25313/2520-2294-2018-6-3966


Branch of science: Economic sciences
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Поснова Т. В., Химорода О. П., Тершак Н. А. Креативна економіка: сутність, особливості та передумови формування // Міжнародний науковий журнал "Інтернаука". — 2018. — №3.


Branch of science: Economic sciences
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Scientific debate: the issue of Economy and Finance: Abstracts of ХIІ International scientific-practical Conference (Kyiv-Budapest-Vienna, December 29, 2017)


Branch of science: Economic sciences
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Позняков С. П. правове регулювання інфраструктурної підтримки економічного розвитку аграрного сектору економіки України: шляхи удосконалення // Міжнародний науковий журнал "Інтернаука". Серія: "Юридичні науки". - 2017. - №2. 

 


Branch of science: Legal science
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Торба О. В. Інтелектуальний капітал  як об’єкт бухгалтерського обліку: визначення та методика оцінки // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №2.


Branch of science: Economic sciences
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Вавілов В. В. Особливості обліку спеціалізованих робочих активів підприємств фізкультурно оздоровчого напрямку // Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - 2017. - №4.


Branch of science: Economic sciences
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The global Problems of Economy and Finance: Abstracts of ІХ International scientific-practical conference (Kyiv - Praga - Vienna, May 31, 2017)


Branch of science: Economic sciences
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Annotation. The article is devoted to research of innovations as a component of intellectual capital and coverage of the current state of innovation activity in Ukraine, introduction of innovations into the sphere of energy saving.

The article considers different approaches to the interpretation of the concept of "innovations". It defines that most scientists treat the term "innovations" as new products, business processes or organizational changes that form wealth or social well-being. Such a semantic interpretation of "innovations" was also submitted to the Law on Innovative Activity.

But innovation should not be considered as an opening, because they can be only part of the entire innovation process, and not just its essence.

Based on the analysis of the current state of innovation in Ukraine, it was found that the National Innovation System was unable to stimulate investment processes, and industry demonstrates an extensive development path without changes in basic technologies. The main source of financing for industrial enterprises is their own resources, and their volumes are constantly decreasing.

When considering the state of innovation in the introduction of nanotechnology in the energy sector, it was found that Ukraine today belongs to the highest league of world science in the field of innovation, in particular, with regard to the introduction of energy saving technologies, but despite the high scientific potential and many years of experience in creating technologically complex products, The country is gradually losing its position in the markets of high-tech goods and services.

The article emphasizes that the experience of world leaders in innovation and high technologies such as Sweden, Switzerland, the United States, the United Kingdom and the Netherlands should be used in Ukraine, which over recent decades has been actively increasing the costs of science, innovation, high technologies, the development of even Does not stop in the period of financial and economic crises. A prerequisite for this is the development of a state strategy that all interested parties of the society will support.

Keywords: innovations, innovative activity, intellectual capital, nanotechnologies, information and intellectual resources, energy saving.


Branch of science: Economic sciences
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Annotation: This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.

Key words: direct taxes, indirect taxes, excise tax, excise universal, specific excise, VAT.


Branch of science: Economic sciences
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Summary: This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.

Key words: direct taxes, indirect taxes, excise tax, excise universal, specific excise, VAT.


Branch of science: Economic sciences
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Abstract. In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of  EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU  in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with  the Sixth, Eighth, Tenth and Thirteenth directives of TU  from the questions of administration of VAT.

Keywords:  harmonization, EU, VAT, joint administration system of value added tax, economic integration, the tax rate.


Branch of science: Economic sciences
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Abstracts: The paper examines the features of initial public offering (IPO) of Ukrainian companies on the stock market. Identified the main positive and negative aspects of the use of IPO of Ukrainian companies. The dynamics of development of Ukrainian market and perspectives of its development.

Keywords: initial public offering, stock market, stock exchange, stocks.


Branch of science: Economic sciences
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The issue of Economy and Finance: Abstracts of IV International Scientific and Practical Conference (Kyiv-Budapest-Vienna, February 26, 2016


Branch of science: Economic sciences
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