Необхідність фінансування маркетингових послуг бізнес-структур в Україні

Abstract

The article is aimed at studying the issues of assessing the state of development and determining the basic regularities of the necessity of financing the marketing services of business structures in Ukraine. When analyzing, systematizing and summarizing scientific works of many scholars, it was stated and proved that cooperation between marketing and finance is important for business growth. According to the results of the study, it is revealed and found that the terms «marketing services» and «marketing» in some regulatory documents are synonymous. The object of the study was economic entities specializing in the provision of marketing services and belonging to section M «Professional, scientific and technical activities» in accordance with the established requirements of the Classifier of Types of Economic Activity DK 009: 2010 regarding the maintenance of statistical information, section 73.2 «Advertising activities and market research», class 73.2 «Market research and public opinion revealing». Assessing the dynamics and structure of economic entities in the sphere of advertising activity and market research, as well as the number of employees involved and the relationship of the relevant indicators with the dynamics of GDP, it is concluded that not the numerical growth in the number of economic entities engaged in the sphere of marketing services leads to an improvement in macroeconomic indicators, but on the contrary – the improvement of welfare in the country stimulates the emergence of new economic entities that provide consumers with marketing services. Given the dynamics and structure of capital investments in advertising along with the market conjuncture research in 2012–2021, it is worth noting the renewed interest in market conjuncture research and public opinion revealing. It is exactly concerning this sector that there is an increase in additional activity, which has led to the emergence of large enterprises in the sphere of marketing research, which until 2021 were not observed in the industry at all. Regarding the level of financing of economic entities in the studied sector of the economy, it should be noted both the tendency to implement tax planning measures in the form of increasing use of such organizational form of business activity as individual entrepreneurs, and the urgent need for equity. Comparing the volume of investments in the sphere of advertising activities and market research with the volume of total capital used by it, the author came to the conclusion that investments are not the main source of financing this business, and a certain part of it remains in the «shadow». In view of the aforesaid and given the significant amount of involvement of employees in this sphere of activity in the form of registration of individual entrepreneurs, the country’s government should once again think about initiatives to reform the country’s tax system by eliminating the simplified business taxation system, as this may have negative consequences for the entire economy of the country. Instead, it is necessary to provide additional incentives for investing in the market research and public opinion revealing sector, as well as creating additional jobs in this sphere of activity.