ФІНАНСОВА БЕЗПЕКА ІНВЕСТОРА У ВЗАЄМОВІДНОСИНАХ З ПЕРСОНАЛОМ КОМПАНІЇ: ФІСКАЛЬНИЙ ТА РИЗИКОВИЙ АСПЕКТИ

Abstract

Doing business, it is necessary to arrange relation with the staff rationally in the way, which allows to minimize expenses and financial risks related to improper execution of work, disclosure of confidential information, dismissal of dishonest employees, staff activities for the benefit of competitors etc. Concluding of agreements with individuals as employees, private entrepreneurs or gig-specialists are the most popular ways of arrangement relations with the staff in Ukraine. The issue is to distinguish the most optimal form of cooperation from the investor financial security perspective. The purpose of this article is determination of the most optimal form for arrangement relations with the staff through the financial expenses prism on such relations arrangement and possible financial risks occurring during these relations existence; expressing conceptual recommendations to improve the current legislation in this field. Interdisciplinary approaches, general scientific and special methods are applied: analysis and synthesis, description and comparison, method of theoretical generalization. Financial risks in relations with the staff are analyzed. Main differences in taxation of income payable to employees, private entrepreneurs and gigspecialists are revealed. Additional directions of expenses of companies are determined depending on the chosen method of cooperation with people. Proposals to improve legislation to increase the investor's financial security level in relations with the staff are formulated. On the basis of this research it was concluded that from the investor's financial security point of view an optimal option for organizing relations with staff is cooperation with individuals as with gig-specialists. But this option is available only for IT-companies – Diia City legal regime residents. It is advisable to provide similar opportunities for companies in other sectors of the economy to attract more investors during the post-war period.