Кафедра обліку і оподаткування

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https://dspace.pdau.edu.ua/handle/123456789/5137

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Перегляд Кафедра обліку і оподаткування за Автор "Dugar, T. Y."

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  • Ескіз
    Публікація
    Impact of Russia’s invasion of Ukraine on world finance
    (2023) Kantsedal, N. A.; Канцедал, Наталія Анатоліївна; Chernenko, K. V.; Черненко, Ксенія Володимирівна; Dugar, T. Y.; Дугар, Тетяна Євгеніївна; Leha, O. V.; Yaloveha, L. V.; Яловега, Людмила Василівна; Priydak, T. B.; Лега, Ольга Василівна; Прийдак, Тетяна Борисівна
    The invasion of the Russian Federation into Ukraine, a sovereign country, has been interpreted from different points of view: However, beyond the different opinions, it is clear that this war, which took place in Eastern Europe, has meant a hard blow for global finances, with concrete effects in the increase of fuel prices (gas and coal), in high inflation rates and, according to data from the World Bank (WB, 2023), it has also created an international environment of restrictive financial conditions that hinder macroeconomic recovery in terms of sustainable economic development, after the COVID-19 pandemic. In this order of ideas, using a documentary methodology of geopolitical analysis, which values the geographic conditions of each country, its particular history and its international relations, the objective of the article was to interpret the impact of the Russian invasion of Ukraine on world finances. The results obtained allow us to conclude that the Russian invasion of Ukraine has had far-reaching consequences on world finance. The economic impacts of this invasion have been significant, with disruptions in supply chains, fluctuations in inflation and commodity prices, among others
  • Ескіз
    Публікація
    Regulation of economic relations in agricultural land use
    (2025) Makarenko, A. P.; Makarenko, P. M.; Dugar, T. Y.; Дугар, Тетяна Євгеніївна; Макаренко, Петро Миколайович; Макаренко, Андрій Петрович
    Global and domestic practice shows that fiscal policy has a decisive impact on the efficiency of all producers. This also applies to agricultural production, where land is a special natural production resource, the efficiency of which depends to a large extent on fiscal regulation. The problem of regulating land relations raises, in general, a rather important question about the place, role and scope of state intervention in the development of land turnover by the authorities and the implementation by the state of an economically economically justified tax policy aimed at rational use and improvement of soil fertility. These goals are served by the Land1 (2001) and Tax2 (2010) Codes of Ukraine, which define the general principles of budgetary and tax legislation, the legal basis for the functioning of the tax system, and the legal status of subjects of tax relations in land use