https://doi.org/10.23939/eem2018.01.055

UDC 332.36

P. Garasym
Doctor of Economic Sciences, Professor

N. Klym
PhD in Economics, Associate Professor
National Forestry University of Ukraine

R. Khomyak
PhD in Economics, Associate Professor
Lviv Polytechnic National University

FEATURES OF TAXATION OF FORESTRY ENTERPRISES

Abstract. The article deals with the features of taxation of forestry enterprises. The domestic practice of tax calculation and payment by enterprises of the State Forestry Agency of Ukraine and the foreign experience of taxation of forestry enterprises are researched. Particular attention is paid to resource payments of forestry enterprises, and rent for the special use of forest resources in particular. The essence of the research has been studied, and the payments to the state and local budgets of the rent for the special use of forest resources have been analyzed. The focus is on the recent changes in taxation of forest enterprises and their financing.
The article determines the relevance of studying the problem of taxation of forestry enterprises and focuses on its financing, which hinders the process of reforestation and forest conservation. It is emphasized that taxation of forestry enterprises should stimulate entrepreneurial initiative, be simple and understandable and ensure the efficiency of the collecting taxes process.
The purpose of the article is to consider the peculiarities of the taxation of forestry enterprises, which are subordinated to the State Forestry Agency of Ukraine.
The research objective is to analyze the tax payments paid by forestry enterprises, to investigate the nature of rent payments, the rent for the special use of forest resources in particular, to study the latest changes in taxation of forestry enterprises and financing of forestry measures.
In the course of the survey it was determined that forestry enterprises are in the general system of taxation and pay taxes, fees (including for the use of forestry resources), which are determined by the Tax Code of Ukraine. In the part of taxes on the use of natural resources special for forestry the rent for the special use of natural resources is particular.
The analysis of tax payments paid by enterprises of forestry is carried out. According to the results of the activity of the state enterprises of the forest industry for UAH 1 of the received budget funds for forestry and hunting, guard and protection of forests, there were paid UAH 8 in 2015 and UAH 64 in 2016 taxes and payments.
The nature of rent payments, rent for the special use of forest resources in particular, is investigated; taxpayers, the object and the base of taxation, features of accrual and payment are defined.
Analyzing the payment of taxes and fees by state enterprises of the State Agency of Forest Resources of Ukraine for 2015–2017, the distribution of the rent for the special use of forest resources within the state and local budgets was 56 % / 44 %, respectively.
The experience of foreign countries regarding taxation of the forestry enterprises has been studied. It primarily involves the clear definition of ownership of forests, the access and the use of forests, the use of new trends in sustainable forest management and environmentally sound technologies, which are taken into account when defining the policy of taxation of forest owners. Analyzing the objects from which taxes are levied in forestry in such economically developed countries such as Canada and the USA, Germany, Poland, it is determined that the main ones are wood, logging, land, forest rights
The article focuses on the latest changes regarding taxation of forestry enterprises and financing of the forestry measures. The decision to create a fund of a state development of forestry, its source of formation and directions of the use of the funds are considered.
It is noted that the decision of issues of taxation of forestry enterprises is of strategic importance not only for the national economy, but also for the ecological safety of Europe. Taxes paid by forestry enterprises are fiscal, but the ecologization of the tax system should include state support for the conservation of the forest fund and be accompanied by the integration of forestry products into the industry of the country. This provides additional economic and environmental benefits.
The use of taxes in domestic practice, that allow the removal of part of the rent and net profits of forestry enterprises to finance the recreation of forest resources will promote the stimulation of ecologically balanced and sustainable forest management.
Key words: taxation, forestry enterprises, rent for the special use of forest resources, State Agency of Forest Resources of Ukraine.

Кількість посилань 10

https://doi.org/10.23939/eem2018.01.081

UDC 614.8

S. Kravtsiv
Teacher-methodologist

O. Sobol
Doctor of Technical Sciences, Professor
National University of Civil Defence of Ukraine

DEVELOPMENT OF MODEL
F INTEGRAL FIRE RISK MANAGEMENT
BY CORRELATION-REGISTRATION ANALYSIS

Abstract. This work is devoted to the construction of a mathematical model for controlling integral fire risk using correlation-regression analysis. On the basis of previous work, work is ongoing on developing a risk management method. For this purpose, the second cluster, which includes the Kharkiv region, was analyzed. In the field of initial data, included statistics for 2010–2017 on parameters such as the number of victims of fire in a year, the time of flight of fire and rescue units to the place of fire, the time of their localization of fire, the time of elimination of the fire and the number of people living in the study area. Using statistical data, the risk of death from a fire in a year was mathematically calculated and entered into the field of output data as a parameter to be investigated.
The study cluster includes 9 areas, therefore 63 events were received and analyzed. As a result, a regression equation was obtained, which makes it possible to predict a risk with a 95 % confidence. For example, the Kharkiv region conducted a forecast of the corresponding risk, with the actual result close to the forecasted, and lies within the permissible limits with a deviation of 5 %, which indicates the reliability of the developed mathematical model.
Key words: risk, correlation-regression analysis, factor, mathematical model, model adequacy.

Кількість посилань 7

https://doi.org/10.23939/eem2018.01.015

UDC 336.113.12:[658:005.52]:339.92(477)

O. Melnyk
Doctor of Economic Sciences, Professor

M. Adamiv
PhD in Economic, Assistant

L. Smereka
Student
Lviv Polytechnic National University

DIAGNOSTICS OF INVESTMENT
ATTRACTIVENESS OF BUSINESS ENTITIES
IN CONDITIONS OF EUROPEAN INTEGRATION

Abstract. The article substantiates the relevance of unification, harmonization and development of the theoretical and applied base of diagnostics of investment attractiveness of enterprises in the conditions of European integration of Ukraine. The theoretical and legislative principles of diagnostics of investment attractiveness of enterprises are critically analyzed. Based on the study of domestic and foreign diagnostic practices, as well as the challenges of European integration, it is proposed to apply a comprehensive approach to assessing the investment attractiveness of enterprises. The method of comprehensive multi-layered diagnostics of investment attractiveness of enterprises is improved, which harmoniously combines the following priority diagnostic components: investment attractiveness of the country, region, industries in which the object of investment functions, and direct investment attractiveness of the enterprise.
Keywords: investment attractiveness, enterprise, diagnostics, indicators, criteria, European integration.

Кількість посилань 10

https://doi.org/10.23939/eem2018.01.009

UDC 368

A. Ostrowska-Dankiewicz
PhD, Assistant Professor
Rzeszow University of Technology (Poland)

INFORMATION AND PROTECTION POLICY IN THE CONTEXT
OF CONSUMER ADVOCACY SOLUTIONS IN THE POLISH LIFE INSURANCE MARKET

Abstract. The article deals with the issues related to the Polish life insurance market in the context of applied information and protection policy solutions. The role of applying a new approach to protect consumer rights in the insurance market is highlighted. The importance of setting new regulatory standards and practices on the part of supervisory authorities has been emphasized in order to increase the transparency of products and the application of certain solutions or the prohibition or limitation of the sales of certain insurance. On the basis of data from the security institutions, the main problems of the Polish life insurance market from the perspective of consumers have been presented and the practices necessary to protect clients are identified.
Keywords: life insurance market, consumer protection

Кількість посилань 12

https://doi.org/10.23939/eem2018.01.001

UDC 657. 1:658.041

Н. Ronek
Doktor, Professor
Maria Curie-Sklodowska University (Poland)

O. Lemishovska
PhD in Economics, Associate Professor
Lviv Polytechnic National University

FINANCIAL STATEMENTS UNDER THE ECONOMY
GLOBALIZATION CONDITIONS: WAYS
AND PERSPECTIVES OF THE DEVELOPMENT

Abstract. The key issues are described of the current information field of the public financial statements of modern corporate companies in the context of its functions with regard to the information insurance of different users under the conditions of the global post-industrial economy. The assessment was conducted of the methodological aspects of accounting of separate objects of the modern corporations’ public accounting. The key aspects are provided of the negative impact of the restricted information of the financial statements of transnational and socially important national companies and the processes of management and regulation of the national and global economy.
The suggested perspectives are analyzed in the theory and world business practice of the development of conceptual grounds for the solution of problem of the adaptation of the format of public statements system of the corporations to the modern economic conditions and informational needs of different groups of users, including the market institutional formations. The need was accentuated of the improvement of accounting approach and principles of presentation of the value of modern corporations’ capital. Certain aspects of the development of current basic financial statements fundamentals are justified and suggested.
Key words: financial statements, system of indexes, theories, paradigms, adaptation, cost criteria.

Кількість посилань 14