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Загальна кількість знайдених документів : 13 Представлено документи з 1 до 13 |
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| 1. | 
Alieksieiev I. The evaluation and renewal of fixed assets at the stage of stpp [Електронний ресурс] / I. Alieksieiev, A. Mazur // Наукові праці Національного університету харчових технологій. - 2013. - № 50. - С. 154-164. - Режим доступу: http://nbuv.gov.ua/UJRN/Npnukht_2013_50_28 Досліджено оцінювання структури основних засобів на стадії науково-технічної підготовки виробництва (НТПВ). Розроблено теоретико-методичний підхід для визначення технічного стану основних засобів на стадії НТПВ. Запропоновано виокремлення видів масштабів оновлення структури основних засобів: комплексне, часткове або вибіркове оновлення. Обгрунтовано вибір шляхів здійснення оновлення структури основних засобів НТПВ. | ||
| 2. | 
Alieksieiev I. V. Methodology of economic and mathematical assessment formation of holding structures activities [Електронний ресурс] / I. V. Alieksieiev, I. B. Khoma, N. H. Dilai // Economics, entrepreneurship, management. - 2014. - Vol. 1, Num. 2. - С. 1-6. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2014_1_2_3 | ||
| 3. |
Alieksieiev I. V. State and factors of development perspectives of tourist activity in ukrainian regions [Електронний ресурс] / I. V. Alieksieiev, T. S. Trusova // Economics, entrepreneurship, management. - 2014. - Vol. 1, Num. 2. - С. 47-54. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2014_1_2_10 | ||
| 4. | 
Alieksieiev I. The cluster of innovation activity tax incitement: formation and financing [Електронний ресурс] / I. Alieksieiev, A. Mazur, R. Zhelizniak // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2017. - Вип. 1. - С. 328-335. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2017_1_41 Запропоновано підхід до формування кластеру податкового стимулювання інноваційної діяльності (ІД). Обгрунтовано вибір податкових преференцій як один з основних етапів податкового стимулювання ІД підприємств. Запропоновано розгляд надання податкових пільг з урахуванням етапів інноваційного процесу та наявності різного типу підприємств та організацій у кластері податкового стимулювання ІД. Наведено вибір оптимальних шляхів надання податкових пільг для членів кластеру податкового стимулювання ІД. Систематизовано та розвинуто спосіб виокремлення частки прибутку підприємств-членів кластеру як джерела податкового стимулювання ІД для формування фонду НТПВ. | ||
| 5. |
Alieksieiev I. Financial flows in the field of insurance [Електронний ресурс] / I. Alieksieiev, A. Mazur, A. Moroz // Economics, entrepreneurship, management. - 2019. - Vol. 6, Num. 1. - С. 114-123. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2019_6_1_12 The introduction of an insurance culture in Ukraine should be based on theoretical studies in this area. The authors carried out a certain review of Ukrainian scientific publications devoted to the development of the insurance market, the analysis of the state of insurance and insurance companies, historical experience and comparative analysis of insurance activities of Ukrainian and foreign insurers. This allowed us to formulate a proposal for a research typology and supplement it. The typology of directions of insurance problems studying, which are conducted by Ukrainian scientists taking into account generalizations of foreign experience, is given. At the same time, our research direction is oriented to one segment of the insurance market, namely, health insurance. As a result of the review of scientific publications on this topic, attention was drawn to the absence of research into financial flows in Ukraine in such segment of health insurance as medical insurance for Ukrainian students studying at foreign universities. It is well-known that Ukrainians do not use health insurance at home. This also applies to students studying at Ukrainian universities. Instead, according to foreign experience, medical insurance is compulsory to study abroad at universities. This prompts entrants, who become students of European universities, to buy health insurance policies. It is clear that such insurance is preferable if the insurance company is chosen in the country of residence of the student. It is proposed to supplement the typology of financial flows of the insurance market by the category of "insurance cash flows". The proposal is based on the fact that there are practically two streams of medical insurance for Ukrainian students studying abroad. There are two directions of the movement of funds: payment of insurance policies by insured persons and payment of insurance funds in the insurance case by the insurer. For each of these two streams, it is suggested to use the definition "insurance cash flows". The methodological principles for conducting research are formulated. The indicators for calculations and comparison, as well as the composition of the initial data for calculations are determined. The calculation and comparison of the volumes of insurance flows connected with medical insurance of Ukrainian citizens studying at foreign universities of five countries is made. In particular, settlements for insurance terms of Austria, Bulgaria, Germany, Poland and the Czech Republic are made. The comparison is made in euro currency and hryvnia - the national currency of Ukraine.The introduction of an insurance culture in Ukraine should be based on theoretical studies in this area. The authors carried out a certain review of Ukrainian scientific publications devoted to the development of the insurance market, the analysis of the state of insurance and insurance companies, historical experience and comparative analysis of insurance activities of Ukrainian and foreign insurers. This allowed us to formulate a proposal for a research typology and supplement it. The typology of directions of insurance problems studying, which are conducted by Ukrainian scientists taking into account generalizations of foreign experience, is given. At the same time, our research direction is oriented to one segment of the insurance market, namely, health insurance. As a result of the review of scientific publications on this topic, attention was drawn to the absence of research into financial flows in Ukraine in such segment of health insurance as medical insurance for Ukrainian students studying at foreign universities. It is well-known that Ukrainians do not use health insurance at home. This also applies to students studying at Ukrainian universities. Instead, according to foreign experience, medical insurance is compulsory to study abroad at universities. This prompts entrants, who become students of European universities, to buy health insurance policies. It is clear that such insurance is preferable if the insurance company is chosen in the country of residence of the student. It is proposed to supplement the typology of financial flows of the insurance market by the category of "insurance cash flows". The proposal is based on the fact that there are practically two streams of medical insurance for Ukrainian students studying abroad. There are two directions of the movement of funds: payment of insurance policies by insured persons and payment of insurance funds in the insurance case by the insurer. For each of these two streams, it is suggested to use the definition "insurance cash flows". The methodological principles for conducting research are formulated. The indicators for calculations and comparison, as well as the composition of the initial data for calculations are determined. The calculation and comparison of the volumes of insurance flows connected with medical insurance of Ukrainian citizens studying at foreign universities of five countries is made. In particular, settlements for insurance terms of Austria, Bulgaria, Germany, Poland and the Czech Republic are made. The comparison is made in euro currency and hryvnia - the national currency of Ukraine. | ||
| 6. |
Alieksieiev I. Monitoring of tax and non-tax flows [Електронний ресурс] / I. Alieksieiev, S. Paranchuk, O. Chervinska // Economics, entrepreneurship, management. - 2020. - Vol. 7, Num. 1. - С. 1-9. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2020_7_1_3 The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, monitoring should also address the effectiveness of taxation methods used. Monitoring will only be effective if researchers and practitioners of the State Fiscal Service (SFS) receive answers to key questions of taxation and budgeting at all levels. Purpose of the work is to study the dynamics of payment of taxes, levies, payments, which is an important result of all tax activities, including the SFS measures to monitor the status of tax and non-tax (financial) flows, first and foremost, the tax additional charges. An analysis of the publications of the results of the research showed that the problem of tax charges is not given enough attention. It is obvious that the flow of additional tax charges, which is not actually too large today, is not so interesting to researchers and, as evidenced by tax practice, also to fiscal practitioners. Instead, given the large size of the shadow economy, tax evasion through optimization schemes, due to the occurrence of tax arrears due to the improper performance of contractual obligations, should be considered as a potentially significant flow of additional tax charges. The above identified the hypothesis of the study of the problem and its solution in the process of monitoring tax and non-tax flows. The research methodology for this hypothesis is to find the reasons that lead to the need to calculate the amount and payment of tax charges by the entity, as well as to determine the stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014 - 2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments.The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, monitoring should also address the effectiveness of taxation methods used. Monitoring will only be effective if researchers and practitioners of the State Fiscal Service (SFS) receive answers to key questions of taxation and budgeting at all levels. Purpose of the work is to study the dynamics of payment of taxes, levies, payments, which is an important result of all tax activities, including the SFS measures to monitor the status of tax and non-tax (financial) flows, first and foremost, the tax additional charges. An analysis of the publications of the results of the research showed that the problem of tax charges is not given enough attention. It is obvious that the flow of additional tax charges, which is not actually too large today, is not so interesting to researchers and, as evidenced by tax practice, also to fiscal practitioners. Instead, given the large size of the shadow economy, tax evasion through optimization schemes, due to the occurrence of tax arrears due to the improper performance of contractual obligations, should be considered as a potentially significant flow of additional tax charges. The above identified the hypothesis of the study of the problem and its solution in the process of monitoring tax and non-tax flows. The research methodology for this hypothesis is to find the reasons that lead to the need to calculate the amount and payment of tax charges by the entity, as well as to determine the stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014 - 2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments. | ||
| 7. |
Alieksieiev I. Methodology of prospective and current research in finance [Електронний ресурс] / I. Alieksieiev, A. Mazur, A. Moroz // Economics, entrepreneurship, management. - 2020. - Vol. 7, Num. 2. - С. 46-60. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2020_7_2_7 The article deals with issues related to research methodology in the financial field. An important aspect of the author's approach is a new look at the research, which is proposed to be considered as prospective and current. The argument for this approach is the need to combine traditional basic and applied research into a group of prospective, ie those that result in some long-term goals and can usually result in scientific novelty. Instead, current research is no less practical. It is through current research that the necessary measures are being implemented. This applies to technical, technological, organisational, economic and financial measures, which ultimately provide some improvement in the activities of any entity. The characteristics of prospective and current research are given, which determine the differences between them. In particular, such characteristics are: the expected result, the tools for the study and the composition of researchers - performers of prospective or current research. Based on the division of research into prospective and current, the different directions of these types of scientific and practical research are determined. It is noted that the formulation of tasks of different purpose and nature requires the definition of certain predefined sets of research methods. Narrowing of methodical tools can lead to erroneous results. Instead, an integrated approach, formulated not only for a hypothetical goal and potential outcome, but also for the choice of research methods, is an to the study of efficiency in finance. These issues are important for researchers, as well as important safeguard against erroneous conclusions. To do this, a matrix has been developed, in which complexes of research methods (for several examples) have been formed, which will allow to obtain the most substantiated result of the research, both prospective and current. Such examples are: economic and social efficiency of financial research, public policy in the field of finance, funding schemes for research. A study of well-known empirical and theoretical research methods has been carried out, from the standpoint of the peculiarities of financial research in scientific and practical activities. In particular, examples from the financial sphere of possible searches, with the help of general methods of analysis, synthesis, induction, deduction and analogy, are investigated and given. From empirical methods examples of directions of possible researches, with use of comparison, experiment, modeling, are considered and resulted. The generally accepted and special characteristics of research in the field of finance are considered. Among them are important for financiers the concept of science and the need to master the scientific approach to financial research; the nature and characteristics of the research process; scientific (theoretical) base and financial aspects of research; research priorities; directions of research of natural and social sciences; stages of scientific research; methodological approach for students and graduate students studying in financial educational-professional and educational-scientific programs. | ||
| 8. |
Alieksieiev I. Implementing the sustainable development goals in Ukraine: financing framework [Електронний ресурс] / I. Alieksieiev, A. Mazur, О. Storozhenko // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2021. - № 5. - С. 399-409. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2021_5_39 Досліджено особливості провадження процесів сталого розвитку в Україні. Проаналізовано праці науковців, які стосуються питання сталих перетворень економіки, проблем налагодження механізму переходу на використання відновлюваних джерел енергії та зниження викидів двоокису вуглецю. Досліджено основні засади законодавчого врегулювання процесів сталих перетворень у контексті інтеграції України в міжнародну модель сталого розвитку згідно з Рамковою конвенцією ООН зі зміни клімату. Мета роботи - дослідження механізму впровадження сталих перетворень в економіку України, виявлення основних проблем імплементації низьковуглецевої стратегії в контексті гармонізації міжнародного та державного законодавчого врегулювання та ідентифікація дієвих механізмів фінансування процесів сталого розвитку. У процесі дослідження використано методи: діалектичний і метод синтезу та аналізу - для здійснення порівняльного аналізу нормативно-правових актів, які врегульовують процеси сталого розвитку, шляхи впровадження низьковуглецевої стратегії, дослідження тенденцій зміни викидів двоокису вуглецю в Україні; статистичний метод - для аналізування цілей зміни викидів парникових газів України у 2020 - 2030 рр. і запропонованої цілі на 2050 р.; структурно-логічний аналіз - дослідження дієвих механізмів фінансування процесів сталого розвитку в Україні. Загалом, виявлено низку проблем, з якими зіштовхується Україна, будучи підписантом Кіотського протоколу. Ідентифіковано основні інструменти переходу країни до низьковуглецевої стратегії. Досліджено економічні механізми з метою забезпечення виконання своїх зобов'язань згідно з Кіотським протоколом. Розглянуто можливі шляхи фінансування процесів сталих перетворень, серед яких, зокрема, можна виділити схему "зелених" інвестицій. | ||
| 9. |
Alieksieiev I. Sustainable banking: the concept of the bank’s environmental policy in the field of resource allocation to foster sustainable economic development [Електронний ресурс] / I. Alieksieiev, A. Mazur // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2022. - № 3. - С. 8-15. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2022_3_3 | ||
| 10. |
Azarenkova G. Public-private partnership mechanism [Електронний ресурс] / G. Azarenkova, I. Alieksieiev, M. Hurkovskyy, K. Oriekhova, O. Golovko, O. Kurylo // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2022. - № 5. - С. 240-248. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2022_5_21 У сучасних умовах господарювання обмежене бюджетне фінансування, недостатність розвитку інфраструктури, необхідність розвитку імпортної заміни змусили державу розвивати та покращувати нові форми взаємодії з приватними інвесторами. Одним із ефективних способів взаємодії з приватним бізнесом у реалізації різних проєктів є державно-приватне партнерство (ДПП). Досліджено елементи механізму державно-приватного партнерства; з'ясовано умови, що утворюють оптимальне середовище для реалізації проєктів механізму ДПП в Україні; розглянуто основні проблеми, пов'язані з ефективним упровадженням ДПП у практиці управління державним майном та визначено можливі напрями їхнього рішення. Основними компонентами механізму ДПП є: взаємодія, договірна робота, пріоритети проєкту, розподіл ризиків, участь у фінансуванні, розподіл відповідальності, суб'єкт експлуатації фонду. Принципами державної участі в проєктах ДПП повинні бути такі фундаментальні установки: участь та інтерес; дотримання інтересів сторін; прозорість проєкту ДПП, підзвітності та відповідальності за ухвалення рішень; справедливість та дотримання правил у випадку розподілу відповідальності між учасниками проєкту; стабільність взаємодії та координація зусиль між державними установами та приватними інвесторами; ефективність і результативність. Основними умовами для успішної підготовки та реалізації різних форм ДПП, які сприяють підвищенню їхньої ефективності, сприйняттю суспільством, є: розробка реальних проєктів; урахування вимог населення та працівників підприємств; інформаційна підтримка в засобах масової інформації соціально значущих проєктів; створення ефективних органів громадянського моніторингу для реалізації великих проєктів; підготовка персоналу для успішного виконання проєктів ДПП; якісна методична підтримка процедур управління проєктами шляхом формування загальнодоступної національної бази даних проєкту. В Україні приклади успішного впровадження основних ДПП партнерства відсутні. Тому особливо актуальним є розроблення механізму партнерства держави та бізнесу для здійснення транзитного потенціалу України та зростання енергетики, житлово-комунального господарства до європейських стандартів. | ||
| 11. |
Alieksieiev I. Circular economy and sources of funding for scientific and technological clusters [Електронний ресурс] / I. Alieksieiev, O. Kurylo, P. Horyslavets, O. Poburko // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2022. - № 6. - С. 77-87. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2022_6_8 | ||
| 12. |
Alieksieiev I. Development of the model for forecasting indicators of banking microcrediting of small business entities [Електронний ресурс] / I. Alieksieiev, R. Zhelizniak, N. Gliebova, L. Pavlenko, V. Kovalenko, M. Zhytar // Фінансово-кредитна діяльність: проблеми теорії та практики. - 2023. - № 2. - С. 163-180. - Режим доступу: http://nbuv.gov.ua/UJRN/Fkd_2023_2_15 | ||
| 13. | 
Alieksieiev I. Family businesses in Ukraine and abroad: Comparison of research areas [Електронний ресурс] / I. Alieksieiev, J. Węcławski, O. Kurylo, O. Chaus // Соціально-економічні відносини в цифровому суспільстві. - 2023. - № 2. - С. 2-11. - Режим доступу: http://nbuv.gov.ua/UJRN/VUbsNbU_2023_2_3 | ||
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