Наукові статті
Постійне посилання зібранняhttps://repository.lntu.edu.ua/handle/123456789/230
Переглянути
4 результатів
Результати пошуку
Item type:Наукова стаття, The role of «BIG FOUR» auditing firms in the public procurement market in Ukraine(Independent Journal of Management and Production, 2020-11-01) Antoniuk, Olena; Kuzyk, Natalya; Zhurakovska, Iryna; Sydorenko, Roman; Sakhno, LiudmylaThe authors conducted a study aimed to identify the role of «Big Four» («Big 4») audit firms in the public procurement market in Ukraine.The purpose of the article is to answer the questions: whether Ukraine is in a general trend of most countries in the concentration of audit market; what is the share of revenues of the «Big Four» audit firms in the performance of audit services in the public procurement system in Ukraine. First of all, in order to get answers to these questions, the authors conducted a study of the main trends in the development of the «Big Four» companies in Ukraine. It was found that the characteristic competitive environment in the market of audit services, the impact on competitiveness of pricing policy and regulatory requirements, relating to the acquisition of audit services by public sector entities through a public procurement system "ProZorro".Item type:Наукова стаття, The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine(2021-05) Zhurakovska, Iryna; Sydorenko, RomanThe research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natural capital. In this study, we try to identify the causes of the increased tax burden and the impact of this process on forest conservation. The following decisions of the Government of Ukraine have been taken into account: ban on export of timber products in 2015; an increase in the rent for the use of forest resources in 2016; expiration of special VAT regime from January 1, 2017, introduction of land tax on forest lands from January 1, 2019, increase of deductions from net profit to the state budget from 75 to 90%. Information bases of research are the survey has been conducted, the statistic reporting, reporting to the State Forest Resources Agency and financial reporting of forestry enterprises. By means of methods of the econometric analysis, it is studied indicators relations of the amount of the paid taxes and the area of logging, the amount of the paid taxes and the area of restoration of the wood from 2010 to 2019. The impact of tax increases on the financial condition of forest enterprises was analyzed. The social effect was analyzed by studying the dynamics of payment of wage taxes, the environmental effect was analyzed by indicators of growth of areas of forest restoration including areas of planting a new forest. By results of the analysis of data of the State committee of statistics and the reporting of 17 state enterprises of the Volyn region which serve 7% of the total area of the woods of Ukraine it is established: tax revenues from forest enterprises have tripled, what is not related to the increase in profitability of their activities; reduction of the number of dividends paid in favor of the state; the total sectorial profitability of the activity decreased more than 6 times; bankruptcy is on the rise, and at the end of 2019 accounts for nearly half (65%) of all operating entities. The constructed econometric model allows us to claim with probability p = 0.95 that the increase in tax payments leads to an increase in the volume of harvesting although taxes should stimulate the economical use of forest resources. The results show that all government decisionsas to increasing fiscal pressure on forestry enterprises were unsystematic and lead the industry into bankruptcy. This has a detrimental effect on the ecology of the region as forestry grows. However, instead of developing the industry, these studies indicate a complete decline as enterprises lack the resources to forestry development.Item type:Наукова стаття, TRENDING TOPICS OF ACCOUNTING RESEARCH: EXPERIENCE OF UKRAINE(2022-06) Zhurakovska, Iryna; Nuzhna, Oksana; Tluchkevych, NataliiaThe purpose of the research is to identify trend topics of scientific research of accounting in Ukraine and to develop a methodology for assessing the relevance of research. To assess the relevance of research topics, we undertook the study in three phases:1) comparison of research topics in Ukraine and Germany using analytical methods; 2) study of the conformity of research topics in Ukraine to the directions of the strategic development of Ukraine; 3) doing a survey among scientists on their experience in choosing research topics. In general, the findings of the study suggest that dissertation topics in Ukraine do not correspond to either the directions of European scientific research on accounting or the State Development Strategy of Ukraine.In this situation, the scientists themselves have to make a choice. First, they should undertake really useful developments for practice in Ukraine that may be of little interest to foreign scholars and practitioners, but that influence the citation of research results. Or second, they should deal with issues that may help address global needs, but in Ukraine, they may not be needed for some time, although relevant. Our conclusion is that accounting is a “service” for obtaining information and the development of a meth-odology for applying this tool in practice is the task for scientists. In Ukraine, we receive developments with a delay; therefore, it is important to take into account the current trends in accounting in the world.In Ukraine, the war has been going on for 8 years, but this topic is not presented at all in accounting, which requires reforming the system of scientific research on accounting, which is carried out with state funds.Item type:Наукова стаття, Modernisation of the simplified accounting system for small businesses in Ukraine(Metascience, 2024-05-20) Zhurakovska, IrynaAccounting science is increasingly focused on large businesses that have the resources to innovate and implement, while small businesses need support, understanding and clear rules. It should be borne in mind that the accounting system for small businesses should be simplified and the budget for its implementation should be minimal. The aim of the study was to improve the simplified accounting system for small businesses by using mandatory standard accounting methods with a limited number of them, rather than developing separate accounting rules. The study was based on a survey of 200 small businesses and entrepreneurs, a comparative analysis of the accounting system of 60 small businesses, and the use of a systematic research method. The structure and components of the accounting system are analysed, and the components that need to be simplified for small businesses are identified. The accounting system at an enterprise is considered as an information system. Using the methodology for assessing the effectiveness of an information system, the quality of the simplified accounting system provided for by the current legislation was assessed. According to the results of the survey, it was found that in Ukraine simplified accounting is used only by entrepreneurs in their activities, but the level of satisfaction with it is low. Legal entities that practically do not use simplified accounting as defined by Ukrainian legislation are twice as satisfied with the accounting system. The study identified the stages of development of the simplified accounting system in Ukraine, highlighted the existing options for simplification and outlines the directions of development. A vision of simplification of the accounting system at small enterprises in terms of the technical component is proposed, which involves setting limits on the scope of use of existing elements of the accounting method: limiting the requirements for valuation, variability of documents. The practical significance of the results lies in the fact that the main scientific provisions can be used by: government agencies in developing a regulatory framework for improving the simplified accounting system, improving digital tools to simplify the administration of small businesses; business entities in organising the accounting process