"Scientific research" Almanac

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  LEGAL AND ORGANISATIONAL ASPECTS IN TERMS OF THE TAXATION OF NATURAL PERSONS’ INCOME DERIVED FROM AN ECONOMIC ACTIVITY

  The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income ... The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income resulting from a commercial activity as sole traders. This study aims at considering the application in practice of the Law on the taxation of natural persons through the prism of economic development in our country, by raising certain points for discussion and suggesting possible improvements of the substantive and procedural legal rules for the taxation of income derived from an economic activity. The object of the analysis is the taxation of natural persons’ income derived from an economic activity in accordance with the provisions of the Law on the taxation of natural persons. The subject of this study is the legal regime and organisational issues which may arise in the context of the creation, modification and closure of fiscal legal relations in terms of the taxation of natural persons’ income derived from an economic activity. The research thesis which will be defended herein is that the improvement of the legal regime and the organisational aspects of the control of the taxation of natural persons’ income derived from an economic activity contribute to the increase in tax collectibility, the reduction in tax avoidance and the increase in the financial stability of economic actors.

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  ACCOUNTING INFORMATION – A FACTOR FOR EFFICIENT MANAGEMENT OF AN ENTERPRISE (a fragmentary study)

  The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in ... The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in managing an enterprise is studied; accounting is analyzed under the conditions of the general instability of the global economic system as a tool for enhancing the information provision of optimal pricing; the principles of the environmentally oriented analytical accounting system of an enterprise is explored. The main research thesis of the study is that the successful development of any enterprise is dependent on the decisions of the governing body, therefore they must be based on reasonable, substantial, reliable and comparable accounting data on the state and changes in property. The research gives us reason to formulate the following conclusions: competitive enterprise management is modelled on the basis of timely, reliable and quality information provided to the fullest extent by accounting; the business conducted by enterprises in an economic crisis and strong intercompany indebtedness imposes the need for a new look at accounting the receivables from clients of the enterprise.

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  POWER DECISIONS AND BEHAVIOURAL APPROACHES FOR SUSTAINABILITY AND COMPETITIVENESS IN MANAGEMENT AND ADMINISTRATION

  In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this ... In today’s conditions of globalization, it is not enough to achieve sustainability of management and administration. The application of innovative methods and approaches related to decisions and behaviour leads to competitive management and administration. Thus, business organizations survive and increase their efficiency. The objective of this study is to examine the possibilities of power decisions and behavioural approaches for achieving sustainability and competitiveness in management and administration. The thesis that is defended is the achievement of sustainability and competitiveness in management and administration through power decisions and behavioural approaches. In order to justify the main objective, the following tasks are set in the study: 1. Studying and analyzing the categories of ‘power’ and ‘behaviour’ in management and administration; 2. Revealing the relationship between power and behaviour and sustainability and competitiveness in management and administration; 3. Describing power decisions as a factor to achieve competitiveness in management and administration. As a result of the study, the objective is achieved; conclusions and recommendations are also made to justify the thesis.