Individual Entrepreneurs Research Articles

Аналіз структури українського ринку виробників теплоенергії.

The aim of the article is to study the structure of the market of heat energy producers by organizational and legal forms of economic management and by types of ownership, to determine on this basis the directions of reforming the communal heat and power industry. To achieve the aforementioned goal, the available regional registers of licensees-economic entities in the field of heat supply, as well as the resolutions of the National Energy and Utilities Regulatory Commission on the issuance of licenses and/or setting the tariffs for heat energy, are analyzed. The accomplished analysis covers the period from 2014 to the first half of 2023 inclusive. 980 economic entities that carried out economic activity during the analyzed period, among them 844 that operated at the end of this period, are identified. These economic entities have different forms of ownership and different organizational and legal forms of economic management. It is determined that the well-known statement that the municipal heat and power industry has been in a state of crisis is valid only for the communal utilities operating large district heating systems. Such enterprises are characterized by a high level of wear and tear of equipment, unsatisfactory financial condition, and inefficient management of the enterprise. Along with the latter, the private sector enterprises are actively developing in Ukraine. Of the total number of economic entities included in the sample (844), more than half (492) are private enterprises, limited liability companies, or individual entrepreneurs. Such economic entities operate effectively in regional markets without receiving any subsidies from local budgets; many of them have been around for more than 10 years. On the basis of the performed analysis, directions of reforming heat and power enterprises of various forms of ownership, first of all, the State-owned and municipal enterprises, are suggested. It is proposed, when expecting an increase in the level of management of a municipal utility enterprise, in particular, to have all kinds of activities unbundled and to implement the outsourcing of the non-core functions. Prospects for further research on this topic would be the study of the organization of heat supply in certain regions and settlements of Ukraine.

Digital Transformation of Service Enterprises: Assessing Influence Factors

The article raises the topic of assessing the readiness of enterprises in the service sector of Kazakhstan for digital transformation. The information base of the study is the balanced data panel of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, which includes 17 regions of Kazakhstan, surveyed for the period from 2016 to 2021 on 13 indicators. The number of observations of 17 regions over 6 years determines the total volume of the combined sample, equal to 100. The method of correlation and regression analysis was used to solve the problem of assessing the readiness of service enterprises for digital transformation, which allows us to describe the object of study in the most compact and comprehensive way to cover the main processes of digitalization of the service sector in the regions of Kazakhstan. The performed calculations and the constructed regression model did not allow any of the put forward research hypotheses to be refuted. The significance of the factors described in the scientific literature for the development of new sectors and the adaptation of the service sector to digitalization processes has been confirmed. In the current socio-economic conditions, the most significant factors for the formation and development of new sectors of the economy in Kazakhstan, as well as the creation of conditions and opportunities for the creative implementation of professionals are: a high concentration of human capital (the share of the employed population with higher education, the share of students in the population); conditions for the development of information technology (the cost of information technology, the number of enterprises and individual entrepreneurs in the service sector, the availability and quality of IT).

MARITAL PROPERTY’ DIVISION: ISSUES OF THEORY, LEGISLATION AND LAW ENFORCEMENT

Abstract: the article is devoted to such aspects of marital property’ division as the division of business assets and liabilities. Attention is drawn to the fact that since the introduction of the Family Code of the Russian Federation, the structure of the economic basis of an average Russian family has changed significantly. It is concluded that when dividing, a large block of shares should be recognized as an indivisible thing and transferred to the spouse who was doing the business of the company. It is emphasized that doing business as an individual entrepreneur by one of the spouses is rather risky. The impossibility of sectioning an account on a social network is indicated, as well as the difficulties with the division of cryptocurrency. Attention is drawn to the absence in the legislation of the presumption of the community of spouses’ debts. It’s criticized that the financial manager, in accordance with the rules of the special law “On Insolvency (Bankruptcy)”, includes in the bankruptcy estate all the common property of both spouses (former spouses), sells this property, and only after satisfying the requirements of creditors within the share of the debtor spouse, if any funds remain, these funds are issued to the debtor's spouse. The recognition of tax liabilities as common obligations of spouses is debated.

Warehouse system based on IoT

This paper considers the option of improving the automation of a warehouse by introducing the Internet of Things. The system was designed taking into account the results of the analysis of the subject area research and the analysis of control options already available on the market, making it possible to identify key points for implementation in our control system. This made it possible to create a prototype system based on IoT sensors, which allows for efficient data collection and transmission in the proposed architecture. The created software can be used by companies and enterprises engaged in storage and logistics and individual entrepreneurs who want to automate warehouse processes.

СПЕЦИАЛЬНЫЕ НАЛОГОВЫЕ РЕЖИМЫ: ЭКСПЕРИМЕНТАЛЬНЫЕ НОВАЦИИ И ИХ ПЕРСПЕКТИВЫ

The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed. Another regime is an improved version of the simplified taxation system, which provides for zero payments of insurance premiums and exemption from tax reporting and calculations on insurance premiums. The calculations confirming the financial efficiency of the use of the automated simplified taxation system in comparison with the traditional one is presented.

ОСОБЕННОСТИ НАЛОГООБЛОЖЕНИЯ ПРЕДПРИНИМАТЕЛЬСКОГО ДОХОДА ФИЗИЧЕСКИХ ЛИЦ

The article is devoted to the peculiarities of taxation of business income of individuals carrying out transactions with real estate; it analyzes the criteria by which tax authorities qualify income as business; it was concluded that for qualifying income as business, the presence or absence of the status of an individual entrepreneur for an individual does not matter, and the key importance is the nature of the activity itself; it was also concluded that in the absence of individual entrepreneur status, but when the income is classified as business, the tax rules that apply to individual entrepreneurs are applied to an individual.

Організація централізованого теплопостачання в окремих населених пунктах і напрями формування регіональних ринків теплоенергії

The aim of the article is to study individual settlements from the point of view of organization of their heat supply and to develop on this basis a set of models of regional heat energy markets. The article analyzes a sample of 838 settlements in Ukraine that have centralized heat supply systems. The respective analysis of the sample showed that in the regions of Ukraine there are enterprises of various organizational and legal forms of management, namely: the State-owned and municipal enterprises (including non-profit organizations), business associations, private enterprises and individual entrepreneurs. It is a common phenomenon that the supply of heat energy is carried out by an industrial or energy enterprise, for which this type of activity is not the main one. Different forms of ownership have a certain impact on the organization of relationships between suppliers, local governments and consumers of heat energy. The carried out research allowed to allocate several typical options for the organization of relationships in the field of district heating. It is determined that the organization of these relationships is influenced by the following specific features of an individual settlement and the existing heat supply systems: the number and density of population; provision of the settlement with social facilities; the nature of the predominant buildings; the dimensions of the existing district heating system; presence or absence of mainline and distribution networks for the transportation of heat energy; structure of heat consumption in the context of individual groups of users. The advantages and disadvantages of each of the identified options are analyzed and recommendations for their improvement are elaborated. On this basis, various models of organization of regional heat energy markets and the scope of their use have been proposed. The developed models take into account the specific features of individual settlements and determine the main directions of reforming the relations between suppliers and consumers of heat energy. The implementation of the developed models is aimed at the formation of competitive regional heat markets.

КРЕДИТНО-ФІНАНСОВА ДІЯЛЬНІСТЬ БАНКІВСЬКИХ УСТАНОВ В УМОВАХ ЕКОНОМІЧНИХ ЗМІН

The article deals with the issues of credit and financial policy of banking institutions in the context of economic changes. The article investigates the factors and conditions that are implemented by banks in an unstable financial and economic situation. It is noted that the current economic conditions that Ukraine is currently experiencing require an analysis of the issue of improvement of an efficient banking system and building a financial activity that is adequate to the requirements of the times. Therefore, the study of the issue of credit and financial activities of banking institutions in the context of economic changes is of particular relevance and requires a detailed analysis. It is stated that the prudent lending policy of banks in previous years ensured the comparative resilience of many borrowers even to military shocks. The article analyses indicators of profitability and debt burden of enterprises of the real sector of economy. It has been found that since the beginning of the Russian invasion, Ukrainian banks have been experiencing a tightening of lending standards and a decrease in the level of approval of loan applications. The criteria for changes in the credit demand of the corporate sector are determined. The indicators of dynamics of lending to economic entities are considered and the structure of corporate UAH loans is analyzed. An analysis of the lending and financial activities of banking institutions has shown that a large number of banks have now adapted to the crisis. Although real revenues and output in most industries have fallen significantly compared to the levels before the full-scale invasion, the financial performance of enterprises is mostly acceptable and is expected to improve by the middle of 2023. At the same time, the demand for credit remains rather low, as the requirements of organisations or individual entrepreneurs (IEs) for working capital are moderate and investments are too risky. Therefore, while the economy is unstable, banks offer lending mainly within the framework of state support programmes and only in national currency. However, it can also be said that repayment of borrowers' debts currently prevails over the lending trend, which will contribute to a decrease in the loan portfolio.

Социальное регулирование трудовой занятости молодежи: социологический подход к исследованию (на примере Хабаровского края)

The article analyzes the social regulation of youth employment on the example of the Khabarovsk territory. The article analyzes the youth employment programs implemented in the Khabarovsk territory. There are four such programs in the Khabarovsk territory: the Concept of Demographic Policy of the Far East for the period up to 2025th, a long-term program to promote youth employment for the period up to 2030th, a long-term program to promote youth employment in the Khabarovsk territory for 2022–2030, on the state support in 2022 for legal entities, including the non-profit organizations, and individual entrepreneurs in order to stimulate employment of the certain categories of citizens. Positive experience of cooperation between the employment service bodies and enterprises for vocational training of unemployed citizens for guaranteed jobs, with partial co-financing of training costs, has been revealed. The reasons preventing the employment of young people have been identified. Such reasons are: lack of the balance between supply and demand in the youth segment of labor market, discrepancy between the number of resumes of young applicants and the number of vacancies for the first job, the lack of work experience for some young people when entering the labor market, etc. Based on the analysis of legislation, statistical data and empirical sociological research, the author suggests improving the social regulation of the state and municipal programs to support youth employment and a social and labor mobility in the region.

СУБ’ЄКТИ ТА ОБ’ЄКТИ ГРАНТОВОЇ ДІЯЛЬНОСТІ

The article examines the peculiarities of the activities of the subjects and the content of the objects of grant financing in Ukraine as important elements of the grant mechanism system. The main features of the grant have been demonstrated, namely: 1) targeted nature of provision; 2) has the nature of assistance provided at the expense of funds accumulated in grantor funds 3) provision to strengthen the institutional and financial capacity of the recipient, as well as for the implementation of a specific project or program to achieve an economic, social and environmental effect. 4) provision in cash or in kind; 5) free of charge; 6) irreversibility. Emphasis is placed on the fact that two groups of persons can act as subjects of grant activity – grant givers and grant recipients. On the part of the grantor, the subjects are: international organizations, government donors, public donors, private donors, corporate donors, and on the part of the grantee – representatives of the government, local self-government, micro, small and medium-sized businesses, the public sector, individuals, etc. It is emphasized that grant recipients can be: bodies of executive power and local self-government, business representatives: private enterprises, limited liability companies, companies with additional liability, general partnerships, limited partnerships, family enterprises, collective enterprises, individual enterprises, peasant (farming) farms, unions of consumer associations, consumer associations, cooperatives, individual entrepreneurs; association of co-owners of apartment buildings; political parties, religious organizations; representatives of the public sector: public organizations, public unions, associations, charitable foundations; various institutions, institutions and even individuals. It is noted that depending on the strategic goals of the subjects of grant relations, grants can be directed to: support of the economy and democracy, development of civil society, communities and territories in particular, strengthening of the health care system, provision of educational industries, development of culture and creative industries, implementation of scientific research, implementation of startups and implementation of innovative projects, etc. The peculiarities of the content of the object of grant activity are considered, namely, the object is a grant – a monetary or non-monetary resource, which is provided free of charge and irrevocably by the grantor to the recipient for the purpose of implementing measures to strengthen the institutional and financial capacity of the grantee, as well as for the implementation of a specific project or program on achievement of economic, social and environmental effect.

Methodological basis for constructing a management system for a multi-level socio-economic system with information asymmetry

The modern world economy is in a constant state of transformation, and innovation has become a key success factor for states, companies and individual entrepreneurs. However, innovation is not limited to just developing new products or technologies. They also include the creation and development of innovation systems that ensure effective interaction between various levels and subjects in the process of innovation. Multi-level innovation systems are a complex and important aspect of the modern economy. This article examines the key aspects of such systems, their role in stimulating innovation and economic development, the prospects and challenges they face, as well as the concept of multi-level innovation systems, and explores their importance, features and practical aspects in the modern world.

SUBJECTS IN THE FIELD OF PUBLIC ELECTRONIC REGISTERS: ISSUES OF TERMINOLOGY UNIFICATION

On 18 November 2021, the Law of Ukraine ‘On Public Electronic Registers’ was passed. One of the issues regulated by this Law is the system of bodies and subjects in the field of registers. For example, the Law of Ukraine ‘On Public Electronic Registers’ determines a holder, an administrator, a public registrar, a creator, etc. At the same time, legal normative acts regulated relations in the field of particular registers sometimes do not use the same terminology. The aim of the article is to analyse the use of terms ‘holder’, ‘administrator’, ‘registrar’ and ‘creator’ in the Law of Ukraine ‘On Public Electronic Registers’ and legal normative acts regulated relations in the field of basic registers. In particular, the author analyses the terminology concerning the Unified State Demographic Register, the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organisations, the State Land Cadastre, the Unified State Register of Vehicles, the Register of Building Activity of the Unified State Electronic System in the Construction Sector, the State Register of Corporeal Rights to Real Estate. Studying the terminology concerning subjects in the field of registers used in the Law of Ukraine ‘On Public Electronic Registers’ and legal normative acts regulated relations in the field of basic registers, the author concludes that the terminology differs. Sometimes, instead of the term ‘holder’, the term ‘disposer’ is used. The term ‘creator’ is not used in any of the legal normative acts regulated relations in the field of basic registers. Even the term ‘registrar’ which is the most unified among others explored in the article is not used in all the special legal normative acts. The author pays attention to a necessity of terminology unification in the field of subjects of public registers.

Individual entrepreneur as a kind of subjects of civil legal relations

Individual entrepreneur as a kind of subjects of civil legal relations

ИНДИВИДУАЛЬНЫЕ ПРЕДПРИНИМАТЕЛИ: ОСОБЕННОСТИ НАЛОГООБЛОЖЕНИЯ В СОВРЕМЕННЫХ УСЛОВИЯХ

Over the past years, the regulator has been introducing new taxation systems and amending existing ones. Given the withdrawal of foreign companies from the Russian market, individual entrepreneurship is becoming more and more popular among the population. The range of tax regimes that can be used by an individual entrepreneur has also expanded. A feature of the taxation of individual entrepreneurs is that most of them apply special tax regimes that can significantly reduce the tax burden and have a stimulating effect on their entrepreneurial activities. In this regard, information about the advantages and disadvantages of the existing tax systems and the effectiveness of their application is extremely relevant.

АНАЛІЗ ВІДКРИТОГО ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ОРГАНІЗАЦІЙНОГО СУПРОВОДУ ДІЯЛЬНОСТІ ФОП

The relevance of the topic is determined by the urgent need to use modern information technologies in various spheres of activity. One of the urgent needs of using online services in the field of economy and business is not only the development of information infrastructure, but also the establishment of communication in the communication system "enterprise – consumer – state". The purpose of the study is the analysis of available open information resources used by natural person’s entrepreneurs for document and reporting support. Information technology (IT) is an integral part of modern business, and Ukrainian enterprises are no exception. Some of the specifics of the use of IT in the activities of Ukrainian enterprises may include software development; cloud computing; outsourcing services; remote work and e-commerce. The article examines the peculiarities of using elements of open information support in the activities of individual entrepreneurs as one of the e-commerce components. A review of scientific and educational sources has shown that the issue of promoting the activities of organizations of various types and forms of ownership is quite relevant today and has been studied at a sufficient scientific level. The study presents scientific sources analysis from two directions: sources that consider the means of information support for conducting business as one of the methods of improving the document-reporting activity of individual entrepreneurs and sources that highlight the issue of Internet marketing application. Such an analysis is conditioned by the final recommendations of the authors regarding the expansion of the range of services in the information provision of the activities of private enterprises. The article provides an analysis of Ukrainian open information services used by individual entrepreneurs. The authors emphasized that such resources do not perform an advertising and communication function to make the work of entrepreneurs much easier. In the conclusions, it is proposed to expand the information provision of the activities of private entrepreneurs using Internet sites.

The modern economy of Russia’s Baltic regions in the municipal context

This article analyses the differentiation of municipalities at the municipal and urban district levels in the Kaliningrad and Leningrad regions based on their economic development and the response of their economies to the crises of 2020 and 2022. Emphasis is placed on the possibilities of conducting such assessments by merging Rosstat statistics with publicly available accounting and tax reporting data from the Federal Tax Service. The contribution also assesses the role of small businesses in municipal economies and their effect on employment, income levels of the population, and business activities. It is shown that over the ten years from 2012 to 2021, municipalities in the Kaliningrad region became more homogeneous in terms of the level of taxable income for individuals and individual entrepreneurs. In contrast, in the Leningrad Region, the level of differentiation remained unchanged, albeit with diverse income trends across municipalities. The study highlights municipalities’ specialization as a factor influencing changes in local companies’ revenue, particularly in 2022. The research illustrates that small businesses have a significantly smaller impact on the official income of the population compared to their role in employment. Furthermore, there are no discernible patterns in how municipalities differentiate based on the contribution of small businesses, as this can vary depending on the local economic development level and the ratio of urban to rural population. In particular, the decline of small businesses is noticeable in regions with high incomes and abundant employment opportunities at large organizations. This trend is also observed in economically challenged peripheral areas characterized by low demand for the products and services provided by small businesses.

Prospects of innovative integrated structures in the agricultural sector of Kazakhstan

The problem of restructuring the mechanism of enterprise management on an innovative basis is brought to the fore. In order to meet the global challenges of our time, economic entities need to form the best development strategies, improve the organizational structure of production, and constantly introduce innovative forms of management. The purpose of the study is to study the existing integrated innovation structures in the world, and to assess the possibility of applying best practices in the agricultural sector of Kazakhstan. The research method consists in applying analytical, statistical, systematic and integrated approaches to the study of the integration of small business entities, individual entrepreneurs, personal subsidiary farms; expanding and specifying scientific ideas about integration processes in the context of the industry specifics of the agro-industrial complex. The results of the study are to develop proposals for the integration of small agricultural producers into an integrated structure representing collective ownership, where the owners are shareholders, and income is distributed in accordance with the contribution made. Integration on an innovative basis makes it possible to introduce new management mechanisms, achieve high work results in order to quickly saturate the market with food.

On the issue of fictitious bankruptcy of individuals and individual entrepreneurs: the right to property

On the issue of fictitious bankruptcy of individuals and individual entrepreneurs: the right to property

Using Part of Business Analytics for Learning and Working

The purpose of this study was to demonstrate some parts of business analysis, more specifically, to show the application of knowledge in business management and real-life situation. The research explores some aspects of business analysis, including enterprise management, foundations of business analysts, planning and monitoring, and data science statistics. Business analysis is a crucial discipline in the growth and development of business through implementing change. This paper covers the overview of business analysis and the application of knowledge in real life and business management. This brief demonstrates a summary of the business analysis programme, including the business analysis foundations and statistics for data science. The primary concepts outlined in business analysis foundations include business competencies, enterprise analysis, requirements, and solutions. Similarly, the paper covers statistics for data science, where vital concepts such as regression analysis, numerical and categorical variables, fundamentals, distribution, and hypothesis testing are presented. In addition, the analysis presents the most exciting discovery during the course elaborating on the birth and development of business analysis from the 1940s until today. Additionally, the paper covers the most crucial information presented in the course: business analysis application and its benefits in organizations. Also, it presents the application of business knowledge in daily life to define needs and solve problems. Furthermore, business analytics knowledge is applied during doctoral research and personal healthcare management. The brief covers the practical application of business analysis skills in large corporations such as Apple Inc., including big data analysis, HR management, communication, and manufacturing. Besides large corporations, business analytics skills apply in small companies in mitigating risks, operation analysis, and market analysis. Lastly, the paper demonstrates the practical application of knowledge in individual entrepreneurship, such as innovation analysis, revenue generation, system analysis, and mind mapping.

НАПРЯМИ АКТИВІЗАЦІЇ ЗАЙНЯТОСТІ НАСЕЛЕННЯ УКРАЇНИ В УМОВАХ ВОЄННОЇ ЕКОНОМІКИ

The article examines the state of employment of the population of Ukraine in the conditions of the military economy. The changes that took place in the labor market compared to 2021 have been determined. Expert assessments of the number of unemployed in Ukraine in 2022, carried out by the Ministry of Economy of Ukraine, the Kyiv School of Economics, the International Labor Organization and the National Bank of Ukraine, were considered. The reasons for the increase in the level of unemployment are revealed, among which the main ones are the collapse of business, the destruction of the production base of many enterprises as a result of missile attacks of the Russian Federation, the forced reduction of staff in order to optimize costs. The study of the European Business Association on the state of work of companies in January 2023 is characterized. It was found that only 54% of companies were fully operational during this period. The views of domestic scientists regarding directions for employment activation and restoration of labor market parameters were considered, among which the attraction of donor funds for the creation of new jobs was highlighted as the main one; formation of effective programs for retraining and improving the qualifications of employees; development of short-term plans for relocation or reorientation of some enterprises; stimulation by the state of private business in order to expand opportunities for employment of the population; creation of effective conditions for self-employment of the population; expansion of sources of financial support for business by methods of granting grants and attracting foreign investments. The proposals of the European Business Association regarding the improvement of the regulatory framework for the functioning of the labor market are described. Measures implemented by the government to increase employment are analyzed, in particular: introduction of tax benefits for individual entrepreneurs; development of the enterprise relocation program; implementation of the "eRobota" project; approval of a new procedure for providing compensation to employers for employment of certain categories of registered unemployed. It was concluded that there is a need to create a mechanism for providing jobs to internally displaced persons, and in the post-war period, to develop and implement a Strategy for the restoration and stabilization of the domestic labor market.