Artykuły w czasopismach na temat „Business enterprises – Law and legislation”
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Remlein, Marzena, Artur Jastrzębowski i Dawid Obrzeżgiewicz. "The impact of legislation on the development of accounting digitisation in Poland". Zeszyty Teoretyczne Rachunkowości 46, nr 4 (5.12.2022): 115–27. http://dx.doi.org/10.5604/01.3001.0016.1305.
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Purpose: This article aims to verify the development of the computerisation of busi-ness systems in Polish enterprises and to determine whether regulatory changes are a stimulant. The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly growing among smaller and larger enterprises. Research limitations/implications: The article is an introduction to in-depth re-search on accounting digitisation and the digitalisation of accounting processes in business entities, e.g. ERP, RPA (Robotic process automation), including tax settlements. Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. This condition forces all types of business entities to gradually computerise and even robotise accounting processes and tax settlements. Originality/value: The article deals with a relevant topic, which is the process of computerisation and digitisation of business. Accounting and related tax settlements are essential elements in this process. The article describes the development in the automation and robotisation of enterprise accounting processes and tax settlements.
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Петр Петрович, Баттахов. "SOCIAL ENTREPRENEURSHIP IN DOMESTIC LAW: CONCEPT AND PROBLEMS". NORTH CAUCASUS LEGAL VESTNIK 1, nr 3 (wrzesień 2022): 137–43. http://dx.doi.org/10.22394/2074-7306-2022-1-3-137-143.
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The article examines the history of the development of legal regulation of social entrepreneurship in Russia. The author's definition of social entrepreneurship as an independent institute of entrepreneurial law has been proposed. The main gaps in the legislation of Russia in relation to social enterprises were investigated. The role of the state and business for investing in a new innovative project has been identified. It was also proposed to amend the legislation on state financing for start-up social enterprises. It was concluded that relevant regulations at the Russian level should be adopted on social business.
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Petrović, Siniša. "Djelatnost UNCITRAL-a na novom pravnom obliku trgovačkog društva (kao odgovor na anakronost prava društava)". Zbornik Pravnog fakulteta u Zagrebu 72, nr 1-2 (1.06.2022): 355–78. http://dx.doi.org/10.3935/zpfz.72.12.10.
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The paper analyses the proposed new legal form of a company – limited liability enterprise – which is the result of the work of UNCITRAL Working Group I (micro, small and medium-sized enterprises). Following the recommendations of the UN General Assembly, UNCITRAL commenced its activities at the meeting of the Working Group held in 2014. Over the course of several sessions until 2021, the Working Group adopted two major instruments: Legislative Guide on Key Principles of Business Registry and Legislative Guide on Limited Liability Enterprises. The latter document attempts to encourage states to introduce into their national legislations a new, hybrid legal form of a legal entity primarily intended to pursue commercial activities. This new legal entity would primarily be suitable for developing countries in which a large number of enterprises operate in the informal sector of the economy, i.e. they are not registered. This poses a risk for both enterprises and states when they perform their business activities. The aim is, therefore, to create incentives for their transfer from the informal to the formal economy.
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Laptev, Vladimir V. "Some problems of Entrepreneurial (Economic) Law". Gosudarstvo i pravo, nr 2 (2022): 200. http://dx.doi.org/10.31857/s102694520018868-5.
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The article summarizes the interim results of the development of the branch of Economic (Entrepreneurial) Law at the present stage. The article reveals the subject of Entrepreneurial Law - business (economic) relations horizontally and vertically that develop in the process of economic activity and its organization (regulation). The scientific and practical justification of the need to codify the current legislation on entrepreneurial activity, in particular, through the publication of the Entrepreneurial (Economic) Code. The characteristics are investigated of the subjects of Entrepreneurial Law, which include individual entrepreneurs, enterprises, other commercial organizations and other collective entities, are investigated. A rethinking of the concept of a legal entity is proposed. The unique features of a single production and economic complex formed by economic entities, which makes up a single economic system, which includes enterprises, organizations and the center of the system, are analyzed. The expediency of the law on holdings is argued. The author examines the application of a number of norms of business legislation and suggests ways of its development.
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Hassan, Tauseef Adeel, i Shaukat Hussain Bhatti. "International Business Law and Regulations". Winter 2023 3, nr 1 (31.03.2023): 422–32. http://dx.doi.org/10.54183/jssr.v3i1.122.
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This section covers foreign business corporation law and other corporate legislation. Foreign commerce may boost revenues, customer base, and product quality. Currency exchange rate fluctuations may help businesses attract more talent. International commercial law governs international interactions via conventions, treaties, national laws, and economic practices. It's also called common law. These policies allow nations to cooperate in commerce, licensing, tariffs, taxes, and other commercial areas. Foreign commerce may help a corporation increase sales, revenue, and product durability. Currency exchange rate fluctuations may help businesses attract more talent. Every Fortune 500 firm has foreign branches and global customers, thus they must comply with international rules and regulations to join international markets. Since Covid-19, globalization's importance has increased. The pandemic has made worldwide commerce more important for all enterprises. One-third of these companies want worldwide growth, and 50% of their CEOs say the epidemic has changed their view on exporting. Context: Rephrase the query and underline the investigation's importance; The second half of our review paper contains over fifty scholarly reviews on international business and trade law. These descriptions explain the rules' most unusual methods. In conclusion, the essay's main points are summarized.
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Martyniszyn, Marek. "Legislation Blocking Antitrust Investigations and the September 2012 Russian Executive Order". World Competition 37, Issue 1 (1.03.2014): 103–19. http://dx.doi.org/10.54648/woco2014006.
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This article offers a typology of so-called blocking legislation and analyses its development, functions and legality under international law. It also presents and discusses the new Russian blocking Order, issued in September 2012, focusing on its possible effects on the European Commission's investigation of Gazprom's business practices (in light of EU competition law) as well as, more broadly, on foreign operations of Russian strategic enterprises.
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Pranowo, Prayogo, Tanudjaja Tanudjaja i Nynda Fatmawati Octarina. "Fair remuneration of workers in micro and small enterprises in Job Creation Act". Jurnal Cakrawala Hukum 13, nr 2 (1.08.2022): 175–83. http://dx.doi.org/10.26905/idjch.v13i2.5625.
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Labor Protection is the ideal and purpose of the existence of labor law to provide legal protection in the omnibus law (Job Creation Act), which accommodates the interests of workers but also accommodates the ease of doing business in micro and small firms in the form of wages as seen in Article 90 B. the existing problems regarding the legal ratio of labor law in Indonesia based on the Job Creation Act and what are the forms of legal protection for workers in micro and small businesses based on the legislation?, the purpose of this study is to find out and analyze the ratio of labor law legislation in Indonesia. Indonesia is based on the Job Creation Act to find and explore forms of legal protection for workers in micro and small businesses. At the same time, the benefits of this research are divided into two, namely, theoretically, to provide a legal ratio to the wages of micro-enterprise workers. And small, while in practice, it is to provide legal protection for workers in Micro and Small businesses. The employment agreement is also a form of agreement regulated in the Manpower Act and the Law on Job Creation as an alternative to protecting workers' rights with the principle of proportionality which aims to increase workers’ bargaining power.How to cite item: Pranowo, P., Tanudjaja. Octarina NF., (2022). Fair remuneration of workers in micro and small enterprises in Job Creation Act. Jurnal Cakrawala Hukum, 13(2). 175-183. doi:10.26905/idjch.v13i2.5625.
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Wing Lo, Ching. "UNDERSTANDING PRICING POLICIES PROHIBITED UNDER THE MALAYSIAN COMPETITION ACT 2010". Labuan Bulletin of International Business and Finance (LBIBF) 16 (30.11.2018): 36–43. http://dx.doi.org/10.51200/lbibf.v16i.1641.
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Pricing policy is one of the most critical business policies that most enterprises place great emphasis on the day-to-day decisions making. In a perfect competition market, enterprises would formulate their pricing policies freely in line with the firms’ bottom line objectives. However, such practice by certain enterprises is hindered ever since the Malaysian government enacted the Competition Law in 2010 as legislation to regulate the competitiveness of the overall business environment with fair trades among enterprises. The competition law applies to all profit-making business organisations in Malaysia. Despite the Malaysian Competition Act 2010 has come into force on 1 January 2012, but to date, the awareness among the business enterprises are still very low. This can be evidenced from the total number of 362 cases being investigated by the Malaysia Competition Commission since 1 January 2012. In order to avoid any breaches of the law, understanding and complying seems the best remedy. The purpose of this paper is to explore the pricing policies prohibited under the Malaysian Competition Act 2010 and to enable the enterprises to grasp it with greater awareness and prevent future chances of infringements when implementing pricing policies. The research methods applied are by content analysis, Acts and case laws studies. It is concluded that the enterprises must comply with the Malaysian Competition Act 2010 stringent pricing policies.
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Tatyanchenko, O. A. "Problems of tax legislation in the conditions of martial law". Uzhhorod National University Herald. Series: Law 1, nr 80 (22.01.2024): 582–87. http://dx.doi.org/10.24144/2307-3322.2023.80.1.89.
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The question of reforming the tax system is becoming increasingly urgent in the conditions of martial law and inevitable. The tax system is the basis of the country’s economic development. The level of social development, indicators of GDP growth, the number of working enterprises and investments in the country are a complete reflection of the state of the country’s tax system. Martial law requires immediate changes to the tax legislation adapted to the prevailing conditions.
Since the beginning of the war, the first emergency changes to tax legislation have been adopted, but the impact of martial law on the economy is extremely dynamic, which requires flexible tax legislation that provides for the rapid transformation of the tax system to any conditions, that is, a universal and stable system of laws that is able to respond to any changes in the country.
But a very big problem arose between balancing the development of the economy and ensuring the country’s defense system. The business has significantly reduced economic activity, has problems with working capital, closes and goes into the shadows. The state tried to stimulate business activity, including through taxes. But the low effectiveness of the tax policy of the state under the conditions of war is a problem today.
Martial law is a trigger for introducing tax reforms in Ukraine. In August of last year, the project of the “10-10-10” program was presented, which provides for a reduction to 10% of the key tax rates – VAT (now – 20%), on the income of individuals (18%) and on the profit of enterprises (18%). Also, the reform provides for the cancellation of EUV and tax benefits and the establishment of the military levy at the level of 3% (instead of 1.5%).
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Gupta, I. Putu Kisnu, Rosidah Husniyah i Putu Eka Wisniawati. "Corruption Criminal Accountability in the Management of Village Owned Business Entities (BUM Desa)". Journal of Development Research 7, nr 1 (31.05.2023): 38–46. http://dx.doi.org/10.28926/jdr.v7i1.284.
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The development of the spirit of regional autonomy is characterized by the enactment of Law Number 22 of 1999 concerning Regional Government, which encourages Villages to establish a business entity that aligns with the needs of the local community. This business entity is commonly referred to as Village-Owned Enterprises (BUM Desa). Village-Owned Enterprises are used to manage a business, utilize assets, develop investment and productivity, provide services and/or provide other types of businesses. With its status as a legal entity, the role of Village Owned Enterprises is increasingly important as a consolidator of community products/services, producers of various community needs, incubator of community businesses, providers of public services and various other functions. The development of Village-Owned Enterprises which have their own wealth originating from APBN and/or APBD funds is inseparable from the poor management carried out by Village-Owned Enterprises who abuse the authority they have. Furthermore, this abuse of authority can have implications for criminal acts of corruption in the management of village-owned enterprises, which can be held accountable for criminal corruption for perpetrators. This study uses normative research methods. The result of this research is that it is necessary to assert in the legislation that regulates the mechanism of settlement and accountability of Village-Owned Enterprises (BUM Desa) for errors and/or negligence in the management of BUM Desa.
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Remyha, Yuliia, i Nataliya Pryimak. "METHODOLOGICAL ASPECTS OF REPORTING OF ENTERPRISES IN WARTIME". Economics & Education 7, nr 3 (30.11.2022): 35–39. http://dx.doi.org/10.30525/2500-946x/2022-3-5.
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The purpose of the article is to determine the peculiarities and correctness of preparation and submission of reporting information by business entities in difficult conditions, namely during martial law in Ukraine. Methodology. The methodological basis of the study is the theory of cognition, a systematic approach to the study and improvement of the organization and methodology of management reporting by business entities under martial law in Ukraine to meet the information needs of stakeholders. The methods of generalization, comparison, analysis, synthesis, induction and deduction were used in the process of substantiating the rules for the formation and submission of management reporting, as well as the reflection of risks in the use of credit resources by business entities in the conditions of war in Ukraine. Results. The scientific article reveals the peculiarities of management reporting under martial law, in particular: the importance of creating a management report at the legislative level is revealed; a fragment of the management report on the direction "Liquidity and liabilities", namely in terms of long-term and current credit resources, is proposed; a fragment of the management report in the section "Risks" is presented; the methodology for filling in information about risks is outlined. Practical implications. Despite the state of war, the timely submission of information on the financial condition and performance of various business entities remains an important and timely topic. This makes it possible to timely respond to problematic aspects of market participants' activities by amending legislation and regulations. The proposed fragments of the Management Report, as well as the algorithm for filling in the relevant indicators of Section 6 "Risks" of the Management Report, make it possible to develop information support for the management of such risks at enterprises in general. Value/originality. The value of the study is the fragments of reporting documents proposed by the authors, namely the management report, the management report in the section "Risks", as well as algorithms for filling them out.
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Kotnik, Žiga, Maja Klun i Renata Slabe-Erker. "Identification of the Factors That Affect the Environmental Administrative Burden for Businesses". Sustainability 12, nr 16 (13.08.2020): 6555. http://dx.doi.org/10.3390/su12166555.
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Environmental regulations bring social benefits and contribute to lessening environmental damage. At the same time, due to the rapidly changing and complex environmental legislation, businesses incur costs, including administrative burdens. The article presents quantitative evidence on the factors that affect the compliance costs of environmental regulations. For this purpose, we used a binary model of logistic regression with the following predictors: enterprise characteristics, the relevance of environmental regulations for business operations, and the impact of environmental stimulus measures on compliance costs. The results of the study suggest that medium-sized enterprises are less likely to experience the environmental administrative burden than small enterprises. However, no difference has been found between large and small enterprises. Further, we show that environmental consents are an important determinant of the environmental administrative burden and that financial environmental measures can have a positive impact thereon.
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Nasution, Emmi Rahmiwita, Henry Kristian Siburian, Loso Judijanto i Efendi Sugianto. "The Role of Competition Law in Encouraging Innovation and Competitiveness of Companies in West Java". West Science Law and Human Rights 1, nr 04 (30.10.2023): 141–48. http://dx.doi.org/10.58812/wslhr.v1i04.320.
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This study explores the complex relationships that exist between innovation, competitiveness, and competition legislation in West Java, Indonesian businesses. West Java's varied industrial landscape makes it a perfect place to study how competition legislation influences creativity and competitiveness. Using a mixed-method approach, the study combines survey data that is quantitatively collected with qualitative information obtained through interviews. The results show that a sizable majority of West Javan businesses have a favorable opinion of competition legislation and see it as a tool for ensuring openness and fair competition. Notably, a significant fraction of these businesses also devote a notable amount of their resources to research and development (R&D) and actively participate in innovation activities. According to the survey's findings, firms may be encouraged to invest in innovation by competition laws that are properly implemented, which is consistent with neoclassical economic theory. In spite of the favorable attitudes and investments in innovation, there are differences amongst West Javan enterprises in competitiveness metrics like market share and profitability. This highlights the intricate connection—which varies depending on the sector and industry—between company competitiveness and competition legislation. Qualitative insights gleaned from interviews shed light on the dynamics and obstacles unique to the industry, highlighting the necessity of customized strategies for competition law enforcement. The paper also outlines obstacles, including a lack of knowledge about competition law among enterprises, resource limitations that regulatory bodies must deal with, and worries about intellectual property protection in very competitive markets. These results highlight the need of raising awareness and developing capacity among regulatory agencies as well as businesses. The research has consequences for policymaking as well, pointing to the need for programs to raise business understanding, provide funding to regulatory bodies, and create safeguards for intellectual property rights. The study adds to our knowledge of how competition legislation affects corporate behavior and offers insightful information that can guide regulatory strategies in developing nations like West Java.
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Tkachev, Maxim, i Ganna Gariaieva. "STUDY OF THE PRINCIPLES OF BUSINESS LAW IN THE MODERN BUSINESS SYSTEM". Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), nr 1 (2.01.2023): 14–21. http://dx.doi.org/10.20998/2519-4461.2023.1.14.
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The article examines the principles (theoretical-methodological and applied principles) of the economic legal personality of enterprises of all forms of ownership, substantiates the theoretical provisions regarding the legal provision of their economic independence in new economic conditions, and formulates relevant proposals for improving the legislation. On the basis of the provisions of the Constitution of Ukraine and the Economic Procedure Code of Ukraine, the content of the main principles of economic litigation of Ukraine is disclosed as general guidelines that determine the nature of the court's activity regarding the implementation of judicial proceedings in economic relations and the legal regulation of economic relations. Each of the latest principles of economic law is revealed in detail. The global and national experience of preserving human rights is analyzed and highlighted in terms of understanding the content of these principles. The authors come to the conclusion that, in general, the principles of economic law enshrined in the Economic Procedural Code of Ukraine correspond to the basic constitutional principles of the judiciary, although the norms regarding them require further improvement both by harmonizing their names with the names used in the Constitution of Ukraine and by more fully disclosing their content . In particular, attention is drawn to those problems in the legislative consolidation of the main principles of economic law that were not resolved in the Economic Procedural Code of Ukraine (in particular, the content of the principle of the rule of law was not disclosed, the principle of equality of all participants in the legal process before the law and the court was not extended to natural persons - entrepreneurs, the equality of the parties is not recognized as an independent principle, the content of the principle of the bindingness of a court decision has been narrowed, etc.).
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Zh. Begazova, Gulnapissa, Aizhan A. Amangeldy, Zhazira D. Tarap i Assel G.-G. Nurkhanova. "Legal status of business partnerships under the legislation of the Republic of Kazakhstan and the Russian Federation". RIVISTA DI STUDI SULLA SOSTENIBILITA', nr 2 (styczeń 2022): 111–25. http://dx.doi.org/10.3280/riss2021-002009.
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The progress of market relations without fail requires a theoretical understanding of the various legal forms of doing business, where special attention is given to business partnerships. In world practice, such enterprises are successfully used for small and medium-sized businesses. At the present stage, this legal form is used to create short-term joint ventures, especially for the implementation of short-term investment projects. The issues of the legal status of business partnerships as a factor of sustainable development are traditionally widely covered in civil law, at the same time, the legal status of business partnerships of the Republic of Kazakh-stan and the Russian Federation should be given more attention in the context of the realities of today's innovative processes and reforming national legislation. The research using approbation of a set of scientific methods made it possible to reveal legal approaches to the study of business partnerships, to analyse the relevant cur-rent legislative framework, to assess its effectiveness and compliance with the re-quirements of updated business processes. The article substantiates that business partnerships are the most accessible legal form of doing business in many coun-tries, while also remaining the prevailing form in the territory of the Republic of Kazakhstan and the Russian Federation. In turn, it was stated that the legislation of the Russian Federation is only on the way of its comprehensive reform in the field of legal regulation of the position of business partnerships (general and lim-ited partnerships), which requires a balanced development and adoption of a sin-gle federal normative legal act.
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Chernychko, Tetiana, Victoria Hrytsko i Angelika Myhovych. "CURRENT TRENDS, THE ROLE AND PERSPECTIVES OF THE SMALL BUSINESS ENTERPRISES DEVELOPMENT". Scientific Notes of Ostroh Academy National University, "Economics" Series 1, nr 27(55) (22.12.2022): 29–34. http://dx.doi.org/10.25264/2311-5149-2022-27(55)-29-34.
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The article analyzes the tools for supporting the development of small business enterprises in wartime conditions. It has been determined that small entrepreneurship (small business) is a type of entrepreneurial activity, based on the adoption of innovative decisions regarding the rational use of available resource potential, characterized by freedom of choice of methods and forms of management and carried out with the aim of maximizing profit. It has been noted that along with the problems that were traditional and understandable, small business enterprises of Ukraine faced new threats caused by military aggression, the intensification of hostilities and the introduction of martial law – the loss and damage of the main property, the need to move it to calmer regions, the destruction of established logistic business connections, loss of traditional sales markets, reduction of financial resources due to hryvnia devaluation and human resources due to mobilization, blocking of bank accounts. The purpose of the research is to determine effective tools capable of ensuring support for the development of small business enterprises in wartime. It has been determined that it is necessary to promote the development of small business at the state level in Ukraine in order to build a high-tech business sector and increase its competitiveness on the global market. The main directions should be the stimulation of innovative activity of small business enterprises, the formation of a favorable innovation and investment climate and regulatory and legal environment. Today, unconventional measures, new legislative acts, special new organizational structures are needed in Ukraine, which should focus attention on the existing problems of the legal use of competition legislation in relation to the development of small business enterprises in wartime conditions. It has been concluded that the main factors contributing to the development of small business enterprises in the considered countries are: financial, credit and investment support; tax support; involvement of small business enterprises in the execution of government orders; support of export activities; personnel support. It has been substantiated that the most common instrument of state support for the development of small business enterprises in almost all countries is the provision of state guarantees for loans to small business enterprises.
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YAKIMOVA, Vilena A. "The practical specifics of compliance procedures as part of internal control of organizations' exports". International Accounting 22, nr 4 (15.04.2021): 459–86. http://dx.doi.org/10.24891/ia.24.4.459.
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Subject. The article discusses compliance procedures for improving the internal control system and accommodating to the specifics of exporting enterprises' financial and business operations. Objectives. The study is intended to formulate a methodological framework of compliance control to check whether exporting enterprises are compliant with financial laws. Methods. The study is based on the methods of comparison, checkerboard analysis, planning, classification, grouping, summary and systematization. Results. I formulated a compliance control program, which would account for the specifics of the exporting enterprise's financial and business operations, business processes of the exporting activity and compliance risk (associated with taxes, customs, currency, contractual obligations). The article enlists working papers needed to summarize results of tax, currency and accounting compliance procedures. I set forth a methodological approach based on the checkerboard analysis of reconciliation and comparison of export documents. Conclusions and Relevance. Exporting enterprises need the compliance control procedures to mitigate the probability of compliance risks and eliminate financial implications, such as fines, penalties for legislative and contractual breaches. Based on the proposed compliance procedure, the compliance control system will allow the exporting enterprise to gain a positive business reputation in the Russian and foreign distribution markets, and create an image of a bona fide and law-abiding taxpayer. The findings can be used to perform internal controls at exporting enterprises.
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Bakalinska, Olga O., Valeriy I. Polyukhovych, Volodymyr I. Korol i Oksana V. Kiriiak. "Some Aspects of Harmonisation of Ukraine’s Competition Legislation to EU Standards". International Journal of Criminology and Sociology 10 (31.12.2020): 450–64. http://dx.doi.org/10.6000/1929-4409.2021.10.53.
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In modern conditions, obtaining information about market dynamics, trends in demand, and alternative offers from competitors is vital to support the effective operation of enterprises. It is also common business practice to discuss legislative initiatives, non-confidential technical information, quality and safety standards, and various aspects of the industry. However, the direct or indirect exchange of information may be accompanied by various wrongful intentions of economic entities (for example, elimination of competitors, creation of entry barriers, agreement on price levels, certain discounts, sales volumes, and the market's geographical distribution, etc.). In Ukraine, there are currently no analogues of a full-fledged guide to information exchange between competitors, which determined the relevance of this study. The purpose of the study is to establish regulatory, economic principles for assessing the exchange of information between enterprises operating in the relevant market, in the context of compliance with legislation on protection of economic competition; analysis of the progressive international practice of cessation of violations in the form of information exchange, which leads to distortion of economic competition. In Ukraine, it is necessary to adopt the Guidelines for the Exchange of Information between Competitors (from now on referred to as "the Guidelines"), raising awareness of the business community (including associations and chambers of commerce), lawyers, and society in general regarding the main aspects of the competition compliance with competition law in order to promote fair business activities, protect the competitive environment and, as a consequence, improve consumer welfare.
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Putra, Bayu Mogana, i Ridwan Adnan Erlangga. "Legal Politics Village Government Policies in Organizing Village-Owned Enterprises Based on Creative Economy". International Journal of Entrepreneurship, Business and Creative Economy 2, nr 2 (30.07.2022): 26–32. http://dx.doi.org/10.31098/ijebce.v2i2.939.
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The development of the creative economy continues to experience high productivity. It must be well adopted by creative economic actors, not least by a government-owned enterprise with very potential, namely the Village Owned Enterprise. This scientific paper aims to analyze and reveal the legal politics of village government policies in implementing Village Owned Enterprises based on a creative economy to improve the local economy by utilizing regional potential. The method used was a normative legal research method, namely by examining the concept of law as a principle of justice in the moral system and as a rule in legislation under the research focus in this scientific paper. The analysis in this scientific paper used three research approaches, namely the philosophical approach, the legislative approach, and the conceptual approach. In the end, the analysis and research revealed the ideal political-legal policy direction to be implemented by the village government in the implementation of a creative economy-based Business Entity by utilizing local potential to be developed and managed to create a productive and innovative economic activity. Therefore, it could support the improvement of the community's economy.
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Tarasevich, Tetyana, i Vitaliy Lazarenko. "Criminal liability for bringing bankruptcy of certain business entities". Law Review of Kyiv University of Law, nr 2 (10.08.2020): 378–82. http://dx.doi.org/10.36695/2219-5521.2.2020.72.
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The article distinguishes between financial insolvency and bankruptcy, which is recognized by the economic court as the debtor’sinability to satisfy monetary claims of creditors differently than through the application of the liquidation procedure. The legislation ofUkraine on criminal liability for bankruptcy provides for a fine of two thousand to three thousand non-taxable minimum incomes ofcitizens with the deprivation of the right to occupy certain positions or engage in certain activities for up to three years.Bringing an enterprise to bankruptcy, in particular state or state-owned, is very common in Ukraine and outwardly manifests itselfmainly as covert forms of privatization. Such actions against state-owned enterprises result not only in dubious privatization agreements,but also in the destruction of integral property complexes of strategically important objects for the state, a sharp rise in unemployment,and so on.The activity of agricultural enterprises plays an extremely important role in the development of the market economy of Ukraine,as it is caused by attracting a significant amount of investment in the economy of our country and improving the economic situation inUkraine. The share of agriculture in Ukraine’s GDP in 2019 was 8.9%, or almost 360 billion hryvnias.At the same time, for the bankruptcy of an agricultural or state-owned enterprise, the guilty person may be punished by a finewith restriction of the right to hold certain positions or engage in certain activities. The imposition of a penalty in the form of a finewith restriction of certain rights for the commission of this crime is not sufficient to achieve the purposes of punishment and entails aninjustice in the application of criminal law, which cannot be considered acceptable. Conclusions have been drawn on the need tostrengthen criminal liability for bankruptcy of an agricultural, state-owned enterprise and enterprise, in the authorized capital of whichthe share of state ownership exceeds 50 percent.
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Liao, Carol, Elsir U. Tawfik i Pat Teichreb. "The Global Social Enterprise Lawmaking Phenomenon: State Initiatives on Purpose, Capital, and Taxation". Windsor Yearbook of Access to Justice 36 (11.12.2019): 84–114. http://dx.doi.org/10.22329/wyaj.v36i0.6068.
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New laws designed to foster and govern social enterprises are propagating throughout the world. Beyond American initiatives, relatively little has been written to date on the global contagion of lawmaking to address the burgeoning field of social enterprise. Increased corporate lobbying to transplant American “benefit” corporation legislation into other countries, with little sensitivity towards existing legal ecosystems in those nations, has generated an urgency to broaden the literature and unearth the wide range of social enterprise law initiatives occurring across the globe. This article identifies over 40 state initiatives across 30 countries to distinguish this international movement. Critical thematic issues are identified from the available data, in hopes of shifting the focus away from private American interests in non-US countries and adding new knowledge to the development of social enterprise law and policies in the years ahead. This article begins by detailing various ways in which states have defined the purpose of social enterprise and social enterprise-type businesses, including how jurisdictions have experimented between state-run certifications and separate corporate legal structures to meet growing demands from particular sectors and stakeholders. We find that most jurisdictions require social enterprises to have a specific social purpose designed to serve the targeted needs of specific sectors, marginalized groups, and/or vulnerable communities. Next, we examine how new state legislation has sought to ease or restrict capital access for these social enterprises. Finally, we provide a detailed overview of various tax initiatives explored by states to promote and foster social enterprises. We suggest that lawmakers proceed with caution in the development of social enterprise laws, particularly when they are in response to private interest groups, and engage in fulsome discussions on the range of available legal methods to foster social enterprise within their jurisdictions.
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Argyrou, Aikaterini, Robert J. Blomme, Tineke Lambooy i Henk Kievit. "Unravelling the participation of stakeholders in the governance models of social enterprises in Greece". Corporate Governance: The International Journal of Business in Society 17, nr 4 (7.08.2017): 661–77. http://dx.doi.org/10.1108/cg-08-2016-0164.
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Purpose This paper aims to examine the concept of participatory governance through membership in the context of the tailor-made legal form for social enterprises in Greece, i.e. the social cooperative enterprise (Koinsep). As such, the paper aims to contribute to the theoretical discussion regarding the participation of stakeholders in the governance of social enterprises not only as a theoretical construct prescribed by law but also by examining its implementation in practice. Design/methodology/approach The development of two in-depth case studies demonstrate whether and how the application and implementation of legal requirements regarding governance and membership permit and encourage stakeholders to participate in the decision-making processes of social enterprises. The study accordingly showcases the influence exerted by the legal regime over the social enterprise. Findings The case studies demonstrate how participatory governance is not realised in a formal manner in the organisational set-up of two social enterprises. It thereby shows how stakeholders and employees participate informally in the decision-making processes of Greek social enterprises, although legislation is conducive to formal means of participation. Research limitations/implications This study is part of a larger project involving a comparative research of tailor-made legal forms of social enterprises and corresponding organisations in three jurisdictions, i.e. Greece, Belgium, and the UK. In this study, the research was limited to the legal form of Koinsep. Practical implications This paper also contributes to the development of a better understanding of the Koinsep as a new tailor-made legal form for social enterprises in Greece. It therefore, sheds light in its function and its participatory governance structure. Originality/value The study is an original attempt to theoretically and practically examine the subject of participatory governance in the Greek social enterprises context.
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Szereda, Kamil, i Jolanta Szymańska. "Independent public healthcare unit as an entrepreneur – considerations based on the Act on Medical Activity". Polish Journal of Public Health 125, nr 3 (1.09.2015): 159–61. http://dx.doi.org/10.1515/pjph-2015-0045.
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Abstract An entrepreneur is someone that engages in a business activity on their own behalf. An entrepreneur might be a natural person, legal person and an organizational unit without legal personality, to which the legal capacity is given by a separate act. Regarding the current legislation, Supreme Court rulings and opinions contained in publications, the authors discuss the legal aspects of entrepreneur’s running an autonomous public health care facility. Since the act on medical activity has become law, both the status of health care facilities and the case law concerning their status as enterprises changed.
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PIKHNYAK, Tatiana. "TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR". Herald of Khmelnytskyi National University. Economic sciences 316, nr 2 (27.04.2023): 213–19. http://dx.doi.org/10.31891/2307-5740-2023-316-2-34.
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The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attention is focused on one of the types of support for business entities during martial law – tax preferences. Their role and importance in the activities of enterprises that are on the simplified taxation system is determined and the importance of the mentioned support is proven. It is accepted to pay attention to the current tax legislation – the Tax Code of Ukraine regarding preferences for the simplified tax payers of the first, second and third groups. The tax preferences for four groups of taxpayers who are on the simplified taxation system in 2022 were considered according to the following indicators: the maximum amount of income per year, the rate of a single tax, the amount of a single contribution (per month), documentary checks, sanctions for violating tax legislation and non-use of cash registers (registrars of settlement transactions). The revenues and expenditures of the budget in 2021-2022 and their impact on the country’s economy were analyzed. Problems of the development of small enterprises in Ukraine and ways of increasing the efficiency of their activities in modern market conditions are highlighted: introduction of tax incentives for local production of important products in Ukraine; exemption from taxation of materials and equipment necessary for the modernization of production; preferences for relocated enterprises or those that continue to employ internally displaced persons; formation of additional credit support programs for business entities.
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KABANETS, Kateryna. "Legal regulation of the taxation regime of agricultural enterprises in Ukraine". Economics. Finances. Law, nr 8 (27.08.2021): 24–31. http://dx.doi.org/10.37634/efp.2021.8.5.
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The paper highlights the legal basis for the activities of agricultural enterprises in line with changes in tax legislation. It is pointed out that the dynamics of legal norms results in the imperfection of the legal regulation of taxation of agricultural enterprises, while the harmonization of Ukrainian legislation with the law of the European Union is a necessary condition for our country's accession to the European community. Thus, as a result of the administrative reform and decentralization processes in Ukraine, communities function as the main foundations of the activities of collectives of settlements, Starostyn districts. We have established that an agricultural enterprise in modern communities is an enterprise whose main activity is the supply of agricultural goods (services) produced (provided) by it on its own or leased fixed assets, as well as on toll terms, in which the share of agricultural goods/services is not less than 75 percent of the value of all goods/services delivered during the previous 12 consecutive reporting tax periods combined. In the case of creation of a new agricultural enterprise, which operates for at least 12 months, the specified share is determined for each individual reporting tax period. In addition, this does not include taxable transactions for the supply of fixed assets that were part of its fixed assets for at least 12 consecutive reporting tax periods in total, if such transactions were not permanent and did not constitute a separate business activity. Such enterprises have the right to choose a general or simplified system of taxation. Prospective directions of further improvement of the national legislation are offered taking into account necessity of understanding of features of realization of agricultural activity, a disparity of the prices for production and means of its manufacture, dependence on natural and climatic conditions, profitability of separate branches of agriculture, prevention of discrimination between agricultural commodity producers for the taxation of small agricultural producers.
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NINGRUM, LESTARI. "The Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law". JURNAL MANAJEMEN TRANSPORTASI DAN LOGISTIK 3, nr 1 (25.07.2017): 1. http://dx.doi.org/10.25292/j.mtl.v3i1.138.
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Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The purpose of this research is to analyze the linkage of the board directors and the status of aviation industry licensing law. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study. The result shows that the airlines company should provide the capital risk and high insurance of the third party. UUPT also has given the authority of the shareholders (who owns 20 % of the share) to be decision makers in the company. However, without independent surveillance, it is possible that the shareholders do some mistakes in making decisions. Some mistakes are related to the policy, the using of authorized capital, and others. Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study.
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NINGRUM, LESTARI. "The Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law". Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) 3, nr 1 (7.03.2016): 1. http://dx.doi.org/10.54324/j.mtl.v3i1.138.
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Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The purpose of this research is to analyze the linkage of the board directors and the status of aviation industry licensing law. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study. The result shows that the airlines company should provide the capital risk and high insurance of the third party. UUPT also has given the authority of the shareholders (who owns 20 % of the share) to be decision makers in the company. However, without independent surveillance, it is possible that the shareholders do some mistakes in making decisions. Some mistakes are related to the policy, the using of authorized capital, and others. Aviation business is a capital intensive and high risk in terms of safety. Legislation in force in Indonesia requires enterprises should cost in the form of a limited liability company that is obliged to deposit the basic capital of 500 billion rupiah. The capital cannot be made in working capital which is useful for the collateral to a third party. The regulations for a limited liability company are to be established by at least 2 people. The position of the legal status of business entities where shareholder is only one person is to be studied in this descriptive study.
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Novak, I. М. "Protection of Employment under Martial Law". HERALD OF THE ECONOMIC SCIENCES OF UKRAINE, nr 1(42) (2022): 205–8. http://dx.doi.org/10.37405/1729-7206.2022.1(42).205-208.
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The purpose of the article is to analyze the tools of state business support policy and develop proposals for improving labor legislation to protect employment under martial law. Research methods: dialectical, abstract-logical, induction and deduction, analysis and synthesis, analogy and comparisons, system, complex and content analysis. The instruments of the state policy of supporting enterprises in the conditions of martial law are analyzed, in particular regarding the simplification of the regulation of labor relations by suspending the validity of the employment contract. It has been proven that this creates conditions for the legalization of hidden unemployment and limits workers’ access to assistance in the mandatory state social insurance system. The similarity of the impact of the factors of the COVID-19 pandemic and martial law on the labor market is shown. Based on the analysis of the international experience of saving jobs during the COVID-19 pandemic, ways of improving the labor legislation are proposed to compensate for the consequences of the suspension of the employment contract in the conditions of martial law. Keywords employment protection, martial law, suspension the validity of the employment contract, labor law, labor relations, hidden unemployment, COVID-19 pandemic.
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Opanasiuk, Nataliia, Alla Okhrimenko i Sergii Popovych. "Legal regulation of tourist activity in the context of Ukrainian legislation reform about tourism". ScienceRise: Juridical Science, nr 3(17) (30.09.2021): 9–17. http://dx.doi.org/10.15587/2523-4153.2021.238875.
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The problems of legal regulation of tourist activity in Ukraine are analyzed. Based on the diagnosis of the current Law of Ukraine "On Tourism" and the practice of their implementation, it is established, that the most conflicting are issues related to the requirements for tourism and the accumulation of excessive bureaucratic burden on business, the existence of discriminatory conditions of tourism enterprises guarantees that do not take into account the volume of travel services by enterprises, the exclusivity of tour operators, the regulation of issues related to the execution of contracts for tourist services, including in the form of vouchers, conflict of laws on the permit system for the right to provide tourist support; prohibitions for travel agents to cooperate with non-residents, etc.). It is also established, that the outdated terminological and conceptual apparatus is used, there is a lack of effective mechanisms for consumer protection and real stimulation of the development of priority for the state inbound and domestic tourism. Based on the study, it is noted, that the current Law of Ukraine "On Tourism" does not meet current trends and needs significant substantive comprehensive reform to meet the interests and demands of society and business, taking into account international experience in tourism development. Attention is drawn to the need to harmonize Ukrainian legislation with international law and take into account the experience of most countries with developed markets for tourism services, there are examples of settlement of tourism in the EU. It is also noted, that the strengthening of security measures during 2020-2021 due to the spread of the COVID-19 pandemic and changes in the conditions of providing services in the field of tourism (introduction of travel safety measures, vaccination certificates and PCR testing for travel, self-isolation and observation regimes for travelers, changes in the conditions of insurance protection of tourists to travel abroad, etc.) also require legal regulation at the legislative level. Examples of attempts to reform the current Law of Ukraine on Tourism are given.
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Guinnane, Timothy W., i Susana Martínez-Rodríguez. "Cooperatives before cooperative law: business law and cooperatives in Spain, 1869-1931". Revista de Historia Económica / Journal of Iberian and Latin American Economic History 29, nr 1 (10.03.2011): 67–93. http://dx.doi.org/10.1017/s0212610911000012.
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AbstractStudies of Spanish cooperatives date their spread from the Law on Agrarian Syndicates of 1906. But the first legislative appearance of cooperatives is an 1869 measure that permitted general incorporation for lending companies. The 1931 general law on cooperatives, the first act permitting the formation of cooperatives in any activity, reflects the gradual disappearance of the cooperative's «business» characteristics. In this paper, we trace the Spanish cooperative's legal roots in business law and its connections to broader questions of the freedom of association, the formation of joint-stock enterprises and the liability of investors in business and cooperative entities. Our account underscores the similarities of the organizational problems approach by cooperatives and business firms, while at the same time respecting the distinctive purposes cooperatives served.
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Kondratenko, Nataliia, Hanna Zaporozhets i Valentina Dogadina. "PROBLEMS AND PROSPECTS OF SMALL BUSINESS ENTERPRISES INVESTMENT ACTIVITIES MANAGEMENT". Scientific Notes of Ostroh Academy National University, "Economics" Series 1, nr 26(54) (29.09.2022): 24–29. http://dx.doi.org/10.25264/2311-5149-2022-26(54)-24-29.
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The article defines the problems and prospects of managing the investment activities of small business enterprises. It was established that a small business as an object of management is a very complex, dynamic, socio-economic, production, organizational and technical system that is open to the influence of the external environment. It was noted that today the investment activity of an enterprise or organization is possible under the condition of innovative development and the spread of innovative processes within the framework of an individual enterprise. The formation of the innovations investment support system for the organization is a set of actions to ensure all types of innovations and innovation processes carried out at the enterprise. The basic principles of small business enterprises are defined. It is noted that the management of investment activities of small business enterprises in Ukraine is a rather complex process, as all business entities are forced to overcome a large number of macroeconomic obstacles, the main reason of which is ineffective financial policy, excessive tax pressure and other restrictions established at the legislative level. Thus, today there is an urgent need to improve the management of investment activities of small business enterprises, as an important factor in the sustainable growth of the country's economy, which provides the basis for the formation and expansion of the economic potential of the national economy of Ukraine. The conducted research made it possible to generalize the problems and determine the prospects of managing the investment activities of small enterprises.It was concluded that, taking into account the unprofitability of the majority of small business enterprises in the conditions of martial law and financial crisis, it is expedient to create and ensure a favorable investment climate, the development of innovation and investment activities, which will certainly contribute to the positive dynamics of socio-economic development and the possibility of modernization of the national economy.
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Podolianchuk, Olena. "TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION". Three Seas Economic Journal 2, nr 3 (30.09.2021): 95–103. http://dx.doi.org/10.30525/2661-5150/2021-3-13.
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Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.
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Sytnyk, Natalia S., i Ilona M. Yurchenko. "Prospects for the Tax Reform «10-10-10» in Ukraine". PROBLEMS OF ECONOMY 2, nr 56 (2023): 106–11. http://dx.doi.org/10.32983/2222-0712-2023-2-106-111.
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In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general
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Shvydka, Т., i J. Ostapenko. "The features of the reform of bankruptcy legislation during the marital law period". Analytical and Comparative Jurisprudence, nr 1 (29.05.2023): 229–34. http://dx.doi.org/10.24144/2788-6018.2023.01.35.
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The article is devoted to consideration of the issue of improvement and amendments to the legislation on bankruptcy during the period of martial law. It is emphasized that the economic and legal institution of bankruptcy is an integral element of the market economy, which regulates relations related to the elimination or restoration of the solvency of enterprises. It was emphasized that today our state lives and works under martial law, and therefore, the activities of many business entities have become difficult or even impossible, some of them are on the verge of bankruptcy. Based on this, the urgent need and demand of the time is to introduce changes to the legislation in order to preserve the economic situation in the country and ensure the further functioning of the national economy.
The article considers the main functions and mechanisms of the bankruptcy institute. It was established that bankruptcy in a market economy performs two functions: removing inefficient business entities from the market and giving such entities a chance to revive and improve their activities in the market in the event of only temporary financial difficulties.
It has been proven that the direction of the settlement of insolvency (bankruptcy) relations in Ukraine changed its vector during the evolution of bankruptcy legislation from a pro-debtor to a pro-creditor system, however, the main goal of the bankruptcy institute remains the regulation of insolvency relations and the protection of the market from inefficient business entities, enabling entities economic entities that are at risk of not being able to pay their debts to creditors, to apply "wellness" methods.
The proposals outlined in the draft laws submitted for consideration by the Verkhovna Rada of Ukraine were analyzed. Deficiencies that should be eliminated are indicated.
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YU, JIEQIONG, i J. NIGEL B. BELL. "BUILDING A SUSTAINABLE BUSINESS IN CHINA'S SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)". Journal of Environmental Assessment Policy and Management 09, nr 01 (marzec 2007): 19–43. http://dx.doi.org/10.1142/s1464333207002718.
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Given the SMEs a heterogeneous group in the Chinese society due to their inherent characteristics, this paper takes a preliminary step to look into the complicated and dynamic environment for engaging China's SMEs in corporate sustainability. It aims to provide insight into how China's SMEs perceive and practice sustainability, and to explore key drivers and barriers behind their environmental and social engagement. Findings reveal an apparent contradiction in the current status of China's SMEs towards sustainability: a high level of concern vs. a low level of engagement. The most important motivator appears to be improving corporate image, followed by governmental legislation. While barriers hindering SMEs' sustainable engagement vary, predominant problems involve a lack of awareness and perception, insufficient financial resources and insufficient or ill-suited external support. Accordingly, the paper highlights three areas for China's SMEs' further improvements: education, communication and cooperation.
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Gde Rudy, Dewa. "FUNGSI HUKUM PARIWISATA DALAM PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH". Jurnal Aktual Justice 4, nr 2 (14.12.2019): 108–26. http://dx.doi.org/10.47329/aktualjustice.v4i2.543.
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Micro, Small and Medium Enterprises (UMKM) have a very strategic role in national development, especially development in the field of tourism. The fact is that business activities carried out by UMKM often fail to compete with large businesses which are in a stronger position. Related to that, empowering UMKM in the field of tourism business is a very important thing to do.
The discussion and research in this paper are focused on two things, First: how is the reality and empowerment of UMKM in the field of tourism business. Second: what is the function of tourism law in order to empower UMKM. In this paper, the normative legal research method is used, namely library legal research using a legislation approach (statue approach) and conceptual approach (conceptual approach).
The results of the study show that the reality of UMKM in the field of tourism business is still in a marginalized position and still has limited access to capital, business information, marketing, and business opportunities which are important components in conducting business activities. The legal function of tourism in the context of empowering UMKM is ensuring certainty of the protection of UMKM, so that UMKM get various accesses related to businesses that are run to be able to develop and compete with large businesses.
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Kong, Yuxuan. "Research on Product Blocking from an Antitrust Perspective". BCP Social Sciences & Humanities 16 (26.03.2022): 108–16. http://dx.doi.org/10.54691/bcpssh.v16i.448.
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In the era of digital economy, risks and opportunities coexist. Business practice is constantly changing, and business strategies of Internet enterprises tend to be conservative. In order to maximize user traffic, Internet platform enterprises widely take product blocking measures against their competitors, such as restricting platform access and blocking network connection. These behaviors are profitable, technical and competitive, conducive to helping platforms create economic benefits. But at the same time, they should be regulated by law as they may damage consumers’ rights and interests and hinder fair competition. From an antitrust perspective, relevant markets should be firstly defined to determine whether the platform with blocking behaviors has a dominant position. If the enterprise dominates the relevant markets, whether the dominance is abused ought to be evaluated according to the components of the rejection transaction. Finally, the effect of restricting competition is expected to be accessed with the principle of rationality. Through clarifying the evaluation framework of antitrust law, this paper aims to improve the legislative concept of antitrust law providing a more complete dispute resolution mechanism for China’s judicial practice.
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Senshin, A. E. "Legal Personality of Business Groups in Insolvency (Bankruptcy) Arrangements". Actual Problems of Russian Law 17, nr 8 (18.06.2022): 111–17. http://dx.doi.org/10.17803/1994-1471.2022.141.8.111-117.
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The current Russian legislation is characterized by the absence of a systematic approach to the regulation of legal arrangements involving economically interdependent property turnover subject. This is primarily due to the fact that business groups are not recognized as independent subjects of law due to the dominance of the traditional civil law principle of autonomy and independence of each legal entity. However, this approach does not meet the realities of business relations. This is especially evident in insolvency arrangements, in which «one debtor – one procedure» principle prevails. In this regard, more and more proposals arise as to recognize an enterprise group as an independent subject of insolvency (bankruptcy) cases. At the same time, it is precisely answers the question of whether an enterprise group is a legal entity that can be called the starting point for further building the entire system of legislative regulation of insolvency arrangements with their participation. The purpose of this paper is to study such a feature of an entrepreneurial group as legal personality. The paper highlights and analyzes the main doctrinal approaches to the problem of the legal personality of business associations. The author makes a conclusion about the relative legal personality of business groups, according to which business groups exist as a single subject of law only if there are features defined in the law.
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Kornienko, M., i V. Tertyshnyk. "Anti-corruption: strategy and practice". Problems of Legality, nr 152 (29.03.2021): 87–101. http://dx.doi.org/10.21564/2414-990x.152.226127.
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The problems of the anti-corruption strategy, issues of elimination of criminal factors, improvement of legislation and the activities of law enforcement agencies are analyzed.
Anti-corruption problems should be solved systematically in a set of integrative measures of state-political, socio-economic, national-cultural, informational, criminological, legal and moral.
The priorities of the implementation of such a course are the urgent implementation of such strategic principles as DE monopolization, DE offshorization, requisition of energy security facilities, demarcation of business and power, and ensuring effective tax and customs policy. The effective mechanism against corruption is the disengagement of power and business, the elimination of factors of political corruption. It is proposed in the Law on the Prevention of Corruption, as well as in the laws regulating the status of civil servants, to enshrine the requirement of impeccable business reputation and integrity.
A system of new legislation should be developed and adopted: the Code of Evidence, the Code of Law Enforcement, the Investigator Status Function Act, the Detective Status Act, the Jury and World Court Act, and the Crime Detection, Prevention and Prevention Act.
It is proposed to state the disposition of the law of the Criminal Code of Ukraine on illegal enrichment in accordance with Article 20 of the UN Convention against Corruption of 31.10.2003. In particular, it is proposed to consolidate the responsibility of officials for a significant increase in assets that exceed the total assets of zero declaration and legal wages in the public service.
The mechanisms of the state government should provide for the function of prosecutorial supervision over the enforcement of anti-corruption legislation in the activities of enterprises, executive authorities and local government.
Systemic proposals are being made for the formation of a strategy and a comprehensive anti-corruption programed.
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Kovalenko, I. "The impact of European law on national legislation and the need to harmonize contract law of Ukraine". Uzhhorod National University Herald. Series: Law 1, nr 78 (28.08.2023): 186–91. http://dx.doi.org/10.24144/2307-3322.2023.78.1.30.
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The practical implementation of the harmonization of Ukrainian legislation with European law includes harmonization of legislative acts, implementation of European standards, institutional reforms, information campaign and education, international cooperation, creation of specialized bodies, strengthening of legal education and training, monitoring and evaluation of implementation. The practical implementation of harmonization contributes to the creation of a consistent and modern legal system, ensures the protection of citizens’ rights, promotes economic development and promotes international cooperation.In general, the harmonization of contract law of Ukraine with European law is an urgent task that contributes to the development of the economy, increased protection of the rights and interests of citizens and enterprises, improvement of the legal system and international cooperation. The relevance of harmonizing Ukrainian contract law with European law arises for several key reasons, this is: integration with the European Union, promotion of economic development, protection of rights and interests of citizens and enterprises, promotion of international cooperation.Harmonization of contract law of Ukraine with European law contributes to the improvement of cooperation with European countries and other countries that adopt European standards. This opens up new opportunities for trade, investment and cultural exchange, etc.Harmonization of contract law refers to the process of alignment and unification of norms and principles relating to the conclusion, performance and termination of contracts, with the aim of ensuring their mutual compatibility and the implementation of generally accepted standards in this area.Harmonization of contract law is usually aimed at creating a single legal space where different countries or regions have common norms and rules governing contractual relations. This allows for equal conditions for all market participants, increases transparency and predictability, reduces risks and increases trust between parties.Harmonization can be achieved by harmonizing and unifying national laws and regulations, or by adopting international treaties, conventions or recommendations that become binding on participating countries.Harmonization of contract law contributes to the creation of a favorable environment for business and international trade, simplifies the crossing of borders and the implementation of international transactions. It also helps to avoid disagreements and contradictions in legal regulation, ensuring stability and predictability of legal relations.
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KRIL, Yaroslava, i Oleksandra YURCHENKO. "Features of weapons accounting at the enterprise". Economics. Finances. Law 9, nr - (2.09.2022): 18–23. http://dx.doi.org/10.37634/efp.2022.9.4.
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Introduction. Theoretical, legal and accounting problems in the field of weapons circulation in Ukraine reflect the needs of modern society. They require scientific conceptualization and a thorough study of theoretical, organizational and legal foundations. The purpose of the paper is to study the legal regime of ownership of weapons, acquisition, possession, disposal and use of weapons and ammunition by Ukrainian enterprises and to highlight accounting procedures that are directly related thereto. Results. The organizational and legal aspect of weapons accounting at the enterprise consists in properly formulating the rules for the use of weapons by the enterprise within the existing permit system in the domestic legal space. The conducted research of the legislation allows us to state that there are significant inaccuracies and questions related to the types of business entities that have the right to use weapons, as well as to the types of weapons that are allowed to this or that enterprise in view of its main activity, because there are a large number of permits, which regulate and limit the possibility of providing employees of the enterprise with weapons of a specific type. The paper focuses on the need for a thorough study of the legal field of the company’s activities in view of the possibility of using weapons by employees to perform their official duties and comply with licensing requirements and the permit system requirements introduced by the authorities of the Ministry of Internal Affairs of Ukraine. The paper considers the main aspects of documenting and accounting for the acquisition and use of firearms, pneumatic and melee weapons and ammunition by enterprises that have the right to do so according to the current legislation. Conclusion. Analyzing the Ukrainian legislation that regulates the circulation of weapons in Ukraine, it is possible to identify the main problem, which consists, first of all, in the absence of a single Law of Ukraine "On Weapons". The introduction of a single legislative act on the circulation of weapons in the context of not only the civilian population, but also legal entities of various forms of ownership within the scope of their main activity will overcome difficulties in applying a unified classification of weapons, approaches to their use by different legal entities, their clear documentation and organization of accounting.
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Ivanchenkova, Larysa V., Serhii V. Stepanenko i Olha O. Yevtushevska. "Financial and Tax Management in the Enterprise Management System". Business Inform 4, nr 531 (2022): 125–29. http://dx.doi.org/10.32983/2222-4459-2022-4-125-129.
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The article considers the importance of effective development of tax management in enterprises. Weaknesses of the tax system that affect the activities of Ukrainian enterprises have been identified: frequent changes in the tax legislation of Ukraine, its contradictions, ambiguity and subjectivity in the interpretation of tax norms by regulatory authorities, law enforcement bodies, force owners and managers to look for ways to reduce the tax burden in order to strengthen its competitiveness in the market. It is analyzed how the COVID-19 pandemic affected the work of enterprises, including in the field of financial management. The process of tax management of the business entity is defined, which includes: target subsystem, providing subsystem, functional subsystem, management subsystem. The principles of tax planning, which can be classified into general and special, are considered. Ways to increase the effectiveness of tax management in the enterprise are formed: taking responsibility for control over tax risks, regularly and systematically participate in risk monitoring activities; cultivating appropriate thinking about risk. It is concluded that financial management together with the company's tax management will manage risks, release additional funds, thereby allowing to stabilize the company, give it the opportunity to develop and gain competitive advantage, which in the long run will increase the company's competitiveness.
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Chushak-Holoborodko, A., P. Horyslavets, O. Poburko i S. Shramko. "Problems of small business in Ukraine and ways for their overcoming". Galic'kij ekonomičnij visnik 71, nr 4 (2021): 69–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.069.
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The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.
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Chushak-Holoborodko, A., P. Horyslavets, O. Poburko i S. Shramko. "Problems of small business in Ukraine and ways for their overcoming". Galic'kij ekonomičnij visnik 71, nr 4 (2021): 69–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.069.
Pełny tekst źródłaStreszczenie:
The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.
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KOTSUR, Andrii, Viktor OSTROVERHOV i Olga BORTNYK. "FEATURES OF PERSONNEL MANAGEMENT ACTIVITIES IN THE CONDITIONS OF WAR". Regional’ni aspekti rozvitku produktivnih sil Ukraїni, nr 27 (25.12.2022): 58–64. http://dx.doi.org/10.35774/rarrpsu2022.27.058.
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Introduction. The article deals with the main features of personnel management under wartime conditions. Adaptation of life to wartime made some adjustments into personnel management activities as labour resources became the main factor of production. Business entities faced a new problem that is staff retention. External and internal population migration, mobilization of conscripts created a lack of personnel. The labour legislation also made adjustments and changes in the work of personnel managers. These changes were "dictated" by the need to adapt social and labour relations to current conditions. The main emphasis of the changes in the labour legislation concerned the limitation of the employees’ rights, which were caused by wartime. The consequences of military actions also affected the organization of work at the enterprises. Curfews, electricity supply schedules, logistical collapse forced enterprises to adapt their work to these circumstances. Meanwhile, the amount of work for the personnel management specialists has also increased in terms of finding new employees. This task was complicated by population migration and mobilization for military service. The specified business conditions have made adjustments to the organization's activities. Staff retention, their replenishment and development have become the main tasks of personnel managers. Goal. Outline of the theoretical and methodological aspects of the peculiarities of the activities of personnel managers in the conditions of martial law and the development of practical recommendations for the stabilization of the enterprise. In conditions of mass migration of the population, internal displacement, evacuation of enterprises to relatively safe regions, the issue of personnel preservation becomes fundamental. These modern phenomena and trends in the use of personnel force personnel management workers to take measures for keeping the personnel. Under these conditions, appropriate conditions are created for employees not only for labour activity, but also for ensuring safe working conditions, for creating acceptable social and living conditions, the use of various forms of employment and modes of work and rest, which would allow the enterprise to function. The issue of personnel replenishment and development has become more acute due to the need to train new employees for performing their duties. Such necessity may be caused by dismissal of employees as a result of their migration abroad or to other regions, or the enterprise was evacuated to another region of the country. Moreover, employees may temporarily stop working in connection with mobilization for military service. In these conditions, there is a need to find new employees whose qualification level does not always meet the employer's requirements. Key words: personnel management, personnel retention, labour legislation, migration, internal displacement, mobilization.
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Levushkin, Anatoly N., Yana S. Grishina, Olga G. Bartkova i Tatyana V. Savina. "Synergy of Family Business and Social Entrepreneurship: Problems of Law, Economics and Technology Development". SHS Web of Conferences 110 (2021): 01016. http://dx.doi.org/10.1051/shsconf/202111001016.
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During the economic instability, crisis processes in economic relations, and the growing prospects of a new “step” of the global economic crisis, theoretical and applied research in the field of legal support for strengthening and supporting economic development, small and medium-sized businesses, and digital technologies in the Russian Federation plays a great role. The purpose of the study: A legal study of the current legislation in order to apply the concept of synergy of family business and social entrepreneurship for the effective implementation of economic processes and solving technological problems, identify the problems of family business development in the new economic realities and propose some ways to solve them at the legislative level. The object of the study is a set of economic, entrepreneurial, civil-legal relations that arise in the implementation of family business and social entrepreneurship in modern economic realities based on new technologies. Methods: General scientific and private scientific methods of scientific cognition were used in the study: systematic, historical, logical, comparative-legal, formal-legal, and others. Novelty: It is proved that social entrepreneurship and family business should be a system-forming link in economic relations, linking the state with small and medium-sized businesses. The introduction of such form of business (social and family entrepreneurship) should eliminate many economic problems and gaps in the legal regulation of issues that arise while conducting economic activities by family members. The necessity of separating social entrepreneurship and family business into a separate economic and legal category is justified, and the expediency of consolidating the concept of social entrepreneurship and family enterprise at the federal level is proved.
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Koverznev, Vadym. "Actual problems of economic activity of communal commercial enterprises in Ukraine". Slovo of the National School of Judges of Ukraine, nr 2(31) (30.07.2020): 89–96. http://dx.doi.org/10.37566/2707-6849-2020-2(31)-8.
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In the article are accented attention on that the modern state of economy of Ukraine is in the crisis state.. In these conditions, there is an urgent need to save budget funds spent on ensuring the activities of public authorities and local governments, and the implementation of their powers. This problem is partially solved by the legislation on public procurement, which should serve as a means of economic growth in Ukraine. In the foreign member states of the World Trade Organization Agreement, the participant of which Ukraine is, public procurement is used primarily to develop innovation and improve the quality of life; the most popular means of innovation in the European Union, which is not yet on the market, are pre-commercial procurement, which is carried out in order to research and develop new innovative solutions. Unfortunately, in Ukraine such projects does not develop and public purchases are used exceptionally with the aim of budgetary cost effectiveness, during realization of purchases for satisfaction of current necessities of public and organs of local self-government authorities, that not in a complete measure answers their setting. An analysis of the current legislation of Ukraine on public procurement provides grounds for the conclusion that it applies to all utilities without exception, including those created for commercial activities and profit in the interests of the local community. However, proving the fact, that the economic activity of enterprise has exclusively commercial in nature and is not carried out at the expense of the budget, releases the municipal commercial enterprise from the obligation to comply with the public procurement procedure established by the Law of Ukraine “On Public Procurement” services. The need for public procurement has a negative impact on the economic performance of utility companies, as in many cases it forces them to purchase cheap goods and services that do not meet the company’s requirements for functionality or quality. Suchsituation reduces the interest in development of communal commercial enterprises and encourages owners to liquidate them, which creates the preconditions for the emergence of corrupt schemes to withdraw funds from local budgets. With the aim of conditioning for effective realization by the business communal enterprises of economic activity in interests of local communities, the leadingout of these enterprises offers the author of the article from under the action of legislation of Ukraine about public purchases. Key words: purchases for budgetary funds, public procurements, communal commercial enterprises.
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Ishchenko, Yana, Nataliia Semenyshena, Nataliia Yevdokymova, Olha Stepaniuk i Vasyl Tsaruk. "Management of agricultural business in war conditions: features of accounting and taxation". Independent Journal of Management & Production 13, nr 4 (1.06.2022): s602—s624. http://dx.doi.org/10.14807/ijmp.v13i4.2006.
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The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function under martial law. The main problems of business production, which are the result of Russia's military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of management in martial law. The expediency of liberalizing the requirements for primary accounting for the special period is substantiated, which will allow adapting the documentation system to the specifics of organizing business processes under martial law. The main changes in the organization of labor relations and accounting for payments to employees are indicated. The procedure for taxation of charitable assistance is reflected, considering changes in the current legislation, the procedure for assessing charitable assistance, and a methodology for its accounting when providing and receiving is proposed. An algorithm for providing state assistance to small and medium-sized agricultural producers through the compensation of the interest rate on attracted loans has been studied, and a method for accounting for such assistance has been proposed. It is singled out as a specific object of accounting, the property of enterprises, which, due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or other negative factors of the influence of the war, has become unuseful. It is concluded that the procedure for determining the amount of the expected recovery of an asset and losses from reducing its applicability, which is given in NSA No 28, cannot be applied in the event of the destruction of property (full or partial) and due to other negative factors of war impact. Such an assessment procedure should be determined by the state centrally, considering current wastage and losses from lost profits in the future; the procedure for accounting for the loss of utility of such property is proposed. The possibilities of tax management of agricultural enterprises to change the taxation system under martial law have been studied and methodological modes of reflection in the accounting of calculations for a single tax of payers of the 3rd group are offered.
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Dezdemona Maglakelidze, Dezdemona Maglakelidze, Natela Vashakidze Natela Vashakidze i Diana Uglava Diana Uglava. "THE ROLE OF ACCOUNTING AND INTERNAL CONTROL IN THE ENTERPRISE MANAGEMENT SYSTEM". Economics 105, nr 5-7 (7.08.2023): 66–79. http://dx.doi.org/10.36962/ecs105/5-7/2023-66.
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For the development of international economic relations in Georgia, the role of accounting as the language of business is great, which requires compliance of accounting and reporting with the norms and rules recognized by the international practice of accounting. Because of this, a national accounting-reporting model was created in our country, for which the main normative documents of accounting regulation, the Law of Entrepreneurs and others were developed and put into effect. In enterprises, when the economic activity increases, it becomes necessary to create an internal control system for the protection of the current accounting and reporting legislation. In order for the internal control system to be fully involved in the management of enterprises, the main element of which is the internal audit, its goals must be realized, awareness raising, which is the goal of the abovementioned paper. Internal audit - this is the internal control of the enterprise, which is organized as a separate service in the enterprise, and their main task is to help accounting workers to perform their duties as efficiently and effectively as possible. Because of this, it is the duty of the internal auditors to check the accuracy of accounting information and to make recommendations for their improvement, thus they contribute to raising the quality of accounting and reporting in the enterprise. Keywords: accounting, financial reporting, internal control, internal audit.
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Kuznetsova, Nataliia, i Viktoriia Khomenko. "Pro-Subjective Enterprise Concept". Journal of the National Academy of Legal Sciences of Ukraine 27, nr 3 (29.09.2020): 14–27. http://dx.doi.org/10.37635/jnalsu.27(3).2020.14-27.
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The article is devoted to the enterprise concept theoretical framework development, which is objectified in both Civil and Economic codes of Ukraine. Thus, named concepts are fundamentally different. In particular, Civil Code of Ukraine recognises enterprise as an object. In the same time Economic code gives a birth to prosubjective enterprise concept. Nevertheless, both legal acts are aimed to regulate economical relationships, which results to doctrinal and practical needs to identify the optimal approach of understanding the nature of enterprise under the current legislation of Ukraine. In order to identify the place of the enterprise in the system of subjects of economic relations, the relevant concept is compared with other subjects of the economic relations (business entity; business organization) and with the intersectoral participant of business relations – a legal entity. Based on the analysis of these concepts, the Authors claimed a non-systematic approach to concept defining under the Economic Code of Ukraine and other shortcomings of legislative techniques in the definition of the enterprise under named act, which resulted in the absence of a clearly constructed system of subjects of economic law. Thus, the establishment of the place of the enterprise in the relevant system seems impractical