Кафедра підприємництва і права

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    Certain theoretical issues of legal terminology in the field of bringing Ukrainian legislation into line with the EU acquis
    (Juris Europensis Scientia, 2025) Kalian, O. S.; Кальян, Олександр Сергійович
    The article examines the theoretical foundations of legal terminology in the field of harmonising Ukrainian legislation with the EU acquis in terms of implementing the the EU-Ukraine Association Agreement and our country’s candidate status. The authors analyse the content and correlation of the concepts of “harmonization”, “unification”, “approximation”, “adaptation”, “implementation”, “transposition”, etc. The need to develop a unified, scientifically sound approach to their use and to ensure conceptual clarity as a necessary condition for the implementation of the EU-Ukraine Association Agreement is substantiated. In this context, theoretical developments, the provisions of the Association Agreement, as well as the norms of EU regulations and directives are examined. It is argued that EU regulations mainly perform a unifying function through direct action and direct and uniform application in the member states of the integration association (an example is Regulation (EU) 2018/1672, which unifies the threshold for declaring cash at the border), while directives feature the logic of harmonisation by setting common objectives and minimum standards while preserving national discretion, for example, Directive 2014/65/EU in terms of admission of entities providing investment services, organisational requirements for them and the specifics of investor protection.
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    Economic culture and its importance in society
    (2022-02) Spitsyna, A.; Makhmudov, H. Z.; Kalashnyk, O. V.; Moroz, S. E.; Махмудов, Ханлар Зейналович; Калашник, Олена Володимирівна; Мороз, Світлана Едуардівна
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    INNOVATION STRATEGIES FOR THE MANAGEMENT OF LABOR POTENTIAL IN THE SYSTEMS OF BUSINESS PROCESSES IN ENTERPRISES OF THE AGRO-FOOD SECTOR
    (2022-02) Taran-Lala, O. M.; Нalkiv, L.; Klymenchukova, N.; Таран-Лала, Олена Миколаївна
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    Legal self-education of youth as an element of civil society creation
    (2019) Kalian, O. S.; Ostashova, V. O.; Кальян, Олександр Сергійович; Осташова, Валерія Олександрівна
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    Managerial Aspects of Forming Enterprises’ Competitive Advantages: The Case of Agri-food Sector
    (2022) Taran-Lala, O. M.; Таран-Лала, Олена Миколаївна
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    MANAGING THE COMPETITIVENESS OF INNOVATION CLUSTERS
    (2020-04-01) KNIAZ, Sviatoslav; FARAT, Olexandra; MEREZHKO, Nina; KOZHUSHKO, Leonid; SKRYNKOVSKYY, Ruslan; Moroz, S. E.; Kalashnyk, O. V.; KARPENKO, German; TURENKO, Yelizaveta; Калашник, Олена Володимирівна; Мороз, Світлана Едуардівна
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    Modeling of the design of agricultural resource-saving clusters in the conditions of a threat to national security and a special legal regime
    (2022) Makhmudov, H. Z.; Taran-Lala, O. M.; Volkova, N. V.; Mykhailova, O. S.; Pysarenko, S. V.; Махмудов, Ханлар Зейналович; Таран-Лала, Олена Миколаївна; Волкова, Неля Василівна; Михайлова, Олена Сергіївна; Писаренко, Світлана Валеріївна
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    MOODLE на службі відстроченого контролю оцінювання результатів навчання здобувачів вищої освіти
    (ПДАУ, м. Полтава, 2025-02-20) Мирна, Ольга Володимирівна
    Починаючи з І семестру 2022-2023 навчального року і дотепер важко собі уявити проведення незалежного моніторингу якості навчання здобувачів вищої освіти (з.в.о.), викладання освітніх компонентів освітньо-професійних програм та об’єктивності оцінювання результатів навчання (РН) з обов’язкових навчальних дисциплін у ПДАУ без платформи Moodle. Переваги платформи Moodle оцінили науково-педагогічні працівники (НПП) в усьому світі, а сама платформа згідно статистичних даних Global Higher Education stats 2018 року за показником поширеності використання (понад 51,0 % користувачів на світовому ринку) обігнала усі інші разом узяті платформи, такі як: Blackboard, Canvas, Brightspace, Sakal та інші. Перші дві наведені платформи гідно представлені у Північній Америці.
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    Potential management of the enterprise from the position of functional approach
    (2020-11-05) Kniaz, Sviatoslav; Heorhiadi, Nellі; Sai, Lesia; Shchebel, Andrii; Moroz, S. E.; Kalashnyk, O. V.; Kyrychenko, Olena; Vilhutska, Roksolana; Peredalo, Khrystyna; Myskiv, Iryna; Shayner, Hanna; Калашник, Олена Володимирівна; Мороз, Світлана Едуардівна
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    Principles of Enterprise Potential Management in The Coordinates System of Organizational Development
    (2020-11-04) Kniaz, Sviatoslav; Sopilnyk, Sopilnyk; Shchebel, Andrii; Moroz, S. E.; Kalashnyk, O. V.; Skrynkovskyy, Ruslan; Kramar, Marian; Spitsyna, Anhelina; Gnylianska, Lesia; Lakiza, Viktoriia; Мороз, Світлана Едуардівна; Калашник, Олена Володимирівна
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    Reform of the simplified taxation system as a key and highly debated aspect of tax reform in Ukraine
    (Periodyk Naukowy Akademii Polonijnej, Częstochowa, 2025) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The article considers the current challenges of ensuring the economic and tax security of Ukraine in the conditions of martial law, which has been in effect since February 24, 2022. The author emphasizes that the economic security of the state is inextricably linked to tax security, because taxes and fees, in particular from small and medium-sized businesses, are key sources of financing the security needs of the state. It is noted that the current regulatory and legal framework in the field of economic security is mainly declarative in nature and does not contain clear mechanisms for implementing tax security. Particular attention is paid to the simplified taxation system, which in modern conditions, in the author's opinion, poses a threat to tax security, as it contributes to incomplete tax revenue to the budget. The work justifies the need to revise the principles of functioning of this system, and its complete removal from tax legislation. The author emphasizes the importance of a comprehensive approach to improving tax policy both in wartime and during the period of post-war reconstruction of the country. The focus of the study is on finding ways to achieve a balance between supporting entrepre- neurship and ensuring stable revenues to budgets of all levels as the basis of national security. in a broad sense.
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    Reforming the Tax System of Ukraine in the Context of Globalization Challenges
    (Theoretical and Practical Research in Economic Fields, 2025-08-01) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The relevance of the study is due to the intensification of global challenges that exert multidimensional pressure on national tax systems. The purpose of the study is to elucidate the strategic pathways of reforming Ukraine’s tax system in light of the challenges posed by globalization. The study used a set of methods, in particular structural and logical analysis, comparative assessment of European countries’ tax parameters, and correlation analysis to identify relationships between tax, macroeconomic and digital indicators. It was found that an increase in the corporate income tax rate is accompanied by a decrease in the efficiency of taxation (r = -0.4439) alongside the increase in GDP losses (r = 0.4641), which indicates the stimulation of tax evasion. A strong relationship between the level of corruption and the gross domestic product per capita (r= 0.7307) was revealed, as well as an inverse relationship between the perception of corruption and the burden of taxation (r= -0.3816), which confirmed the corruption’s impact on fiscal discipline. The positive correlation of the income tax rate with digital development (r = 0.6090) and cybersecurity (r = 0.5873) indicates that countries with higher corporate taxes are investing more actively in digital transformation. The study revealed that Ukraine’s tax system is characterized by excessive administrative complexity, weak resilience to global challenges, a high share of the shadow economy and an insufficient level of digital integration. The conclusions substantiate the need for a comprehensive approach to tax reform, which combines deregulation, digitalization, the fight against corruption and bringing national legislation in line with the requirements of the EU and global tax initiatives.
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    Simplified taxation system: a retrospective of causal relations of threats to Ukraine’s tax security
    (Baltic Journal of Legal and Social Sciences, 2025-08-13) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The Constitution of Ukraine regulates only one, single taxation system. The Constitution of Ukraine does not mention the plurality of taxation systems. However, by the Decree of the President of Ukraine dated 03.07.1998 No. 727/98, another taxation system was introduced – a simplified one, which was intended to facilitate business, in particular for small and medium-sized businesses. At the same time, in modern conditions, the simplified taxation system raises concerns about its impact on the tax security of the state. Tax security is a component of the country's economic security and provides for timely, full and stable receipt of tax payments to budgets of all levels. However, there is an opinion that the current mechanisms for the functioning of the simplified taxation system create certain gaps in the taxation system, which may contribute to tax evasion, reduce fiscal efficiency and threaten the stability of the budget system. In this regard, the need for a systematic review of the principles of the functioning of the simplified taxation system is becoming more urgent in order to ensure its compliance with the principles of tax security, which may include reforming or even eliminating this system.
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    Strategic Vectors for Enterprise Development in the Context of the Digitalization of the Economy
    (2022) Taran-Lala, O. M.; Таран-Лала, Олена Миколаївна
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    Аналіз динаміки та структури інвестицій підприємства
    (2019) Дем'яненко, Наталія Василівна; Заєць, Артем Костянтинович
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    Аналіз механізму формування та управління ефективністю виробництва сільськогосподарської продукції
    (2019-09) Писаренко, Світлана Валеріївна; Крупа, Оксана Петрівна; Шиков, Олександр Сергійович
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    Аналіз нормативних документів для визначення якості тканин підкладкових.
    (2022-03) Крапівцев, О.О.; Калашник, Олена Володимирівна
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    АНАЛІЗ СОЦІАЛЬНО-ЕКОНОМІНОГО РОЗВИТКУ ТА РАЦІОНАЛЬНОГО ВИКОРИСТАННЯ ПРИРОДНИХ РЕСУРСІВ СІЛЬСЬКИХ ТЕРИТОРІЙ УКРАЇНИ
    (Полтава : ПДАА, 2018) Яснолоб, Ілона Олександрівна; Радіонова, Яна Вікторівна; Жорник, Ірина Іванівна