Individual Entrepreneurs Research Articles

WAYS TO REDUCE TAX DEBT IN THE COUNTRY BASED ON ADVANCED FOREIGN EXPERIENCE

This article examines the importance of taxes in the state economy and today, it is based on the fact that the reduction of tax debt in the country is one of the urgent issues. The opinions and comments of foreign economists on reducing tax debt were studied. Tax debts of legal entities, including individual entrepreneurs are analyzed. Specific features of tax debt recovery in developed countries have been studied. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective collection.

PECULIARITIES OF THE DEVELOPMENT OF THE IT SPHERE IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ECONOMY OF UKRAINE

Abstract. The article identifies key problems that hold back the prospects for developing the potential of the IT sphere in Ukraine. The specifics of functioning and development of the IT sphere in Ukraine in the conditions of digital transformation of the economy are considered. The paper analyzes the main scientific approaches to defining the essence of the definition "digital economy". Positive and negative aspects of the influence of digital economy and digital tools on the development of the IT sphere, employment of the population, and the course of business processes of economic entities are systematized. A comparative analysis of the values of indices of network readiness of Ukraine with respect to developed countries of Europe and the world is given. The influence of indices of access to information and communication technologies and the use of ICT on the state of development of digital economy of a certain country is determined. The main trends of new technologies within the framework of the formation of Industry 4.0, including: blockchain technologies, artificial intelligence, creation of "digital doubles", use of drones, 3D printing technologies, VR/AR, cyber security tools, etc., have been established. The fact of rapid development of the IT sphere in Ukraine has been established. At the same time, in terms of international comparisons, Ukraine lags behind developed countries of the world in terms of indicators characterizing the trends in the development of digital economy. The dynamics of changes in the number of individual entrepreneurs in the field of IT has been studied. It has been established that the digitalization of theeconomy radically changes the sphere of work and employment, increasing the share of digital workplaces, volumes of remote and virtual employment, as well as changing the structure of employment in general. The directions for improving the development of domestic IT sphere during the acceleration of the processes of digitization of the economy and social life, including the improvement of legislative framework by regulating the activities of business entities in the IT sphere, the development of digital economy, innovative activities and the protection of rights to intellectual property objects, continuous professional development of human resources on mastering and using modern digital technologies, development of social partnership relations and digital culture of citizens, compliance with cyber security and information protection measures, are substantiated.

АДАПТАЦИЯ И ИНТЕГРАЦИЯ СОТРУДНИКОВ КАК ОДНА ИЗ КЛЮЧЕВыХ ЗАДАЧ СОВРЕМЕННОГО РУКОВОДИТЕЛЯ

In the conditions of the modern world, where new technologies are constantly appearing, new fi rms, organizations, companies are opening, more and more individual entrepreneurs are appearing, or existing business projects are simply expanding, the need for constant hiring of personnel is only increasing. The appearance of new employees in the organization, as a rule, slows down the activities of the organization, since each newly arrived employee comes with his own unique experience from other places of work or positions, someone comes fi rst (without work experience at all), everyone has their own views on professional activities and personal values, and not necessarily these views will coincide with the views of the organization as a whole and the team in particular. The adaptation of personnel in an organization is an important link in human resource management. In the end, when a person becomes an employee of an organization, he faces a number of diff erent organizational problems that cannot be solved without the help of colleagues and management. The beginner must accept and adapt to the new professional and socio-psychological conditions of work. Managing the adaptation of new employees in a team is an important link in the personnel management chain. Creation of an eff ective employee adaptation mechanism allows to reduce initial costs, reduce staff turnover, form a loyal attitude of an employee from the fi rst days of his work in the company, which creates incentives and a desire to work in the organization.

Resilience, adaptation and strategic engagement: Saudi female entrepreneurs confront Covid-19

PurposeThe authors propose that the lessons learned by women business owners in Saudi Arabia during the pandemic can provide a model of strategic engagement for gender, work and organizations moving forward, where the acknowledgment of women's dual roles inside and outside of the home can provide paths for creative adaptation by employers in order to recruit and retain more diverse workers in the future.Design/methodology/approachThe authors conducted in-depth interviews with 15 female entrepreneurs in Saudi Arabia during the lockdown and soft reopening of the economy in the summer and fall of 2020.FindingsThe authors’ findings provide evidence that some female business owners were already equipped for resilience during the lockdown as they relied on business models that allowed for flexible hours, working from home, and online collaboration. Entrepreneurs further refined their business models as the lockdown continued, and these changes intersected with ongoing adaptations by government institutions and clients, which were designed to adjust to the realities of moving commerce online. Business models that relied on traditional masculine approaches of in-person interaction with clients outside the home, or on global supply chains materially affected by lockdown disruptions, were the least able to adapt.Originality/valueRather than focusing on the strategies of individual entrepreneurs, the authors show how cultural context shapes both business models and adaptations of entrepreneurs from cultures that emphasize women's roles inside the home.

Administrative justice as a way of ensuring public order

In the article, from the point of view of the modern theory of administrative law, administrative proceedings considered as a way of ensuring public order. The methodological basis of the article consists of a systematic approach and a system-functional analysis. The category «public order» considered. Attention drawn to the lack of a single theoretical approach to defining the concept of «public order» in administrative law. The problematic aspects of the category «public order» are considered, the legislation and judicial practice are examined, which allow us to conclude that there is no unified understanding and theoretical approach to the definition of the concept of “public order” in administrative law. It proposed to understand public order as an administrative-legal institution that ensures the supremacy of the law in the sphere of management. Public order is a complex construction of law, the content of which is important, as it allows identifying the sphere of administrative activity of the state in public management, to separate administrative activity from judicial activity in the context of administrative justice. It indicated that general local and administrative courts and the system of commercial courts carry out administrative proceedings within the current judicial system. According to the current legislation, disputes related to the administrative responsibility of legal entities and individual entrepreneurs handled in the commercial court. Administrative proceedings in commercial courts is a field of judicial activity introduced as a means of judicial control in the field of public legal relations, but the specified activity must be conducted within the scope of administrative proceedings. Proceedings in cases of administrative offenses are assigned by the legislator to the competence of executive (public) authorities, occupy a separate place in the sphere of public administration, are not a function of the judiciary from the point of view of the current legislation of Ukraine and scientific views on administrative and jurisdictional activity that take place in scientific circles countries of the European Union.

Specific features of public involvement and digitalization of services when reforming public administration during the war

Specific features of public involvement and digitalization of services when reforming public administration during the war

The French approach to entrepreneurial failure: A profound paradigm shift

AbstractFrom the long‐standing disapproval attached to the "bankruptcy" of the entrepreneur, through the contested recognition of the right not to pay his debts, the French law of insolvency has evolved to gradually take into account the fate of the man in entrepreneurial failure. Thus, the objective of the rebound of the entrepreneur is part of the reforms of the law of companies in difficulty for several years: introduction of professional recovery leading to the cancellation of debts, acceleration of the judicial liquidation procedure, limitation of the scope of the guarantees offered to creditors and reduction of the weight of sanctions. Beyond the measures, the evolution of the law of companies in difficulty reflects a real mutation in the French perception of entrepreneurial failure. A paradigm shift is taking place where the culture of failure gradually gives way to a culture of rebound, so that the entrepreneur can be entitled to a "second chance". The article focuses on the legal mechanisms of the rebound of the individual entrepreneur after a judicial liquidation under French law. The objective is to demonstrate that a paradigm shift is taking place where the culture of failure is gradually giving way to a culture of rebound. If the change has appeared for 30 years, it appears more blatantly for 3 years, whether in European or French law. However, many economic stigmas persist, such as indicators in the banking file of companies or data on judicial liquidation that remain publicly available. In order to promote the rebound of the entrepreneur, we propose in particular the establishment of a right to be forgotten.

THE EFFECT OF ENTREPRENEURIAL ECOSYSTEMS IN EMERGING MARKETS—A CASE STUDY OF MID-TWENTIETH CENTURY BANGLADESH

Discussions on entrepreneurial ecosystems have been a relatively recent addition to the corpus of entrepreneurship literature and have focused heavily on fostering aggressive growth, often technology-based, ventures. Here, we tune the ecosystem model to fit the non-technologically innovative entrepreneurial spaces of emerging economies. We propose a new framework for viewing the cultural effect on entrepreneurship through interactions between the individual entrepreneur’s identity, and networks within specific infrastructural and institutional regimes wrought by predominant culture. In applying the model to mid-twentieth century Bangladesh, we find a culturally predominant negative perception of entrepreneurial activity. We show this contributed to the growth of certain types of entrepreneurship in the country that were rife with (i) higher risk-tolerant behavior among entrepreneurs and (ii) the rise of entrepreneurs having strong links with specific social networks, which together led to an increase in institutional decay and the rise of corruption.

Мясное скотоводство в хозяйствах малых форм в условиях цифровизации

Abstract. Cattle meat is a popular food product for the population of the Northwestern region, while there is a need to increase its production. The use of digital technologies allows small farms to compete with large beef producers. The purpose of this study is to identify the specific features of the development of beef cattle breeding in the North-West in small-scale farms in the conditions of digitalization. Methods. Methods of socio-economic analysis, graphical, computational and analytical methods, and a systematic approach were used in the study. Results. The approaches of agricultural scientists to solving the issue of beef production in small farms are systematized. Various forms of interaction between the owners of these farms, including cooperation, are considered. The graphically organizational scheme of the current agricultural consumer cooperative for fattening cattle is presented, as well as other examples of successful cooperative relationships that can be used in the creation of cooperatives. The features of the Northwestern Federal District that can be used for the development of beef cattle breeding in small-scale farms have been identified. The significant role of peasant (farm) economy (P(F)E) and individual entrepreneurs (IE), as well as households of the population (HP) in beef production in the Northwestern Federal District in 2017–2021 has been clarified. It is established that the recommended rational rate of beef consumption is not provided by its own production in any subject of the Northwestern Federal District and in the Russian Federation as a whole. The key points of digitalization of small-scale farms producing cattle meat are presented graphically in the form of a diagram. The main reasons hindering the introduction of digital technologies in small-scale cattle farms are identified, and ways to accelerate this process are proposed. Scientific novelty. It is revealed that farms of small forms of the Northwestern Federal District have unrealized potential for the cultivation of beef cattle, which can be realized with the availability of a system of state support, the development of partnerships in various forms, including cooperation and the introduction of digital technologies.

Assessment of an alternative accounting and analytical system or individual entrepreneurs

The growth of individual entrepreneurs annually creates a special layer of small businesses, however, both legally and practically, the existing accounting systems do not consider the specifics of such a business, therefore, the search for an alternative accounting system is an urgent problem. The purpose of this study is to evaluate the previously proposed alternative integrated accounting and analytical system for individual entrepreneurs by creating a test to assess the requirements for organizing accounting and analytical systems by individual entrepreneurs, assess the elements of the management system in the proposed integrated system, and assess the processing of accounting information by three types of systems: traditional, functional and integrated. The study used a systematic method, as well as methods of analysis, synthesis, comparison. Based on the results of the study, a conclusion was made about the advantage of an alternative accounting and analytical system for individual entrepreneurs in comparison with the existing traditional accounting system. The results of the study can become the basis for improving the proposed early alternative integrated accounting and analytical system for individual entrepreneurs and can be used as state recommendations for keeping records by individual entrepreneurs, as well as introducing the accounting system structure into new alternative enterprise resource planning systems.

Contractual way of securing guarantees upon termination of an employment contract with an employer-an individual entrepreneur: the threat of exercising the right to protection from unemployment in the context of modern political and economic challenges

The article examines the problems associated with the possibility of establishing contractually the terms of notice of dismissal, as well as the cases and amounts of severance payments paid upon termination of the employment contract in the case when the employer is an individual entrepreneur. The author comes to the conclusion that in order to realize the right of citizens to protection from unemployment, which is especially important in the context of modern political and economic challenges, it is necessary to adjust labor legislation and consolidate minimum standards for guarantees of termination of employment contracts in the Labor Code of the Russian Federation.

How cultural leadership ideals shape entrepreneurship?

PurposeThe purpose of this study is to examine the influence of culturally endorsed implicit leadership theories (CLTs), specifically the cultural assumptions regarding ideal leadership, on individual entrepreneurship within the context of Lebanese culture. This paper investigates the relationship between culture and entrepreneurship by incorporating cultural values such as uncertainty avoidance and in-group collectivism, cultural practices and two types of CLTs: self-protective and charismatic. By exploring these factors, this study aims to gain a deeper understanding of the role of culture in shaping entrepreneurial behavior.Design/methodology/approachAs a fundamental quantitative research, this study used a snowball sampling method to collect primary data from 118 Lebanese entrepreneurs, avoiding selection biases. Three models were used, relevant to nascent entrepreneurship, new entrepreneurship and old entrepreneurship, and the data was analyzed using logistic regression analysis and likelihood ratio tests.FindingsThe findings indicate that there is a correlation between CLTs, cultural values and practices and individual entrepreneurship. However, this study did not find evidence of a causal relationship between cultural values and individual entrepreneurship through the mediating role of self-protective and charismatic CLTs.Practical implicationsThe research findings shed light on the beneficial synergy between cultural leadership ideals and individual entrepreneurship in the Lebanese context, providing a closer and more productive approach to studying entrepreneurship and leadership. From a managerial standpoint, these results have important implications for promoting entrepreneurship among various stakeholders, including educators, policymakers and support organizations.Originality/valueThis study differs from previous research by examining a country that demonstrates high levels of entrepreneurial awareness and involvement despite its unstable political and economic conditions.

Информационное противоборство в условиях социально-экономической неопределенности: процессуально-культурологический взгляд

The paper focuses on the need to strengthen the system of domestic strategic information confrontation (IP); substantiates proposals for improving the socio-cultural system of individual entrepreneurs in conditions of uncertainty; summarizes the theoretical foundations of this phenomenon; examines the domestic regulatory legal framework governing individual entrepreneurs; reveals the forces, means of THE US IP; determines the reasons, hindering the work of the Russian socio-cultural mechanism of individual entrepreneurs; indicators for assessing the effectiveness of the IP system are presented.

Architectonics of individual taxation system

Transformation of national economies caused by globalization and digitalization of business processes leads to changes in the whole chain of relationships at the levels of "state-individual", "employee-employer", "tax authority-taxpayer". The following research goal is to develop a unified construct of the taxation system, taking into account modern transformation processes and system economy principles. The research applies a comprehensive approach, which includes three main analysis methods: qualitative comparative analysis, simulation modeling, and interpretative qualitative research. Qualitative comparative analysis was used to identify the elements of individual taxation. Simulation modeling was used to visualize taxation main parameters and limitations. Interpretative research was used to describe the interaction of the system elements. The scientific novelty of the research is the presented architectonics of individual taxation system, which develops the theory of system economy of Kleiner and includes 4 elements (subsystems), classified by the criterion of definiteness of time and space. First, objects – exist in the uncertainty of time and the certainty of space. Second, projects - exist in limited time and defined space. Third, environments – exist in the indefiniteness of time and the uncertainty of space. Fourth, processes - exist in limited time and uncertainty of space. The elements of the objective subsystem include taxpayers individuals and individual entrepreneurs, tax authorities, tax agents, other participants of tax legal relations, and the territory. The project subsystem includes tools and mechanisms of tax regulation, which are experimental and temporary in nature. Tax functions implementation was visualized in the context of the presented system.

Товарное позиционирование административно-территориальных единиц Республики Крым

The features of economic zoning and distribution of productive forces of the Republic of Crimea are analyzed. It is shown that the existing zoning for seven economic micro-regions is outdated since their boundaries have not been revised for the last 30 years. During this period of time, there were changes in the target specialization of the regions, and the processes of divergence intensified. The development of such areas is associated with the change in their product positioning and the formation of the concept of origin place, including the transfer of images of the area to a specific product produced by it. By supporting and promoting traditional products of regional origin, it is possible to achieve the development of depressed rural areas. Thanks to this, there is also the possibility of preserving cultural, culinary heritage and traditional ecological production methods. The regional prospects for the development of traditional products within economic potential of individual specific municipalities of the Republic of Crimea are shown. The commodity positioning of administrative and territorial formations is substantiated from the point of view of production capabilities of agricultural and processing enterprises of the peninsula. The opportunities of development of traditional regional products are revealed. The promotion of a traditional product or a regional brand is usually based on its quality characteristics, but this is far from enough since it is not a guarantee for high sales. Despite broad prospects for the sale of such products in supermarkets and large stores, a balanced choice of distributors is necessary, taking into account the fact that such products are positioned as high-quality, fresh ones. It is concluded that in tourist areas it is advisable to organize shorter distribution channels that allow selling authentic goods to the manufacturer directly through specialized stores and fairs, individual entrepreneurs, and small businesses.

TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR

The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attention is focused on one of the types of support for business entities during martial law – tax preferences. Their role and importance in the activities of enterprises that are on the simplified taxation system is determined and the importance of the mentioned support is proven. It is accepted to pay attention to the current tax legislation – the Tax Code of Ukraine regarding preferences for the simplified tax payers of the first, second and third groups. The tax preferences for four groups of taxpayers who are on the simplified taxation system in 2022 were considered according to the following indicators: the maximum amount of income per year, the rate of a single tax, the amount of a single contribution (per month), documentary checks, sanctions for violating tax legislation and non-use of cash registers (registrars of settlement transactions). The revenues and expenditures of the budget in 2021-2022 and their impact on the country’s economy were analyzed. Problems of the development of small enterprises in Ukraine and ways of increasing the efficiency of their activities in modern market conditions are highlighted: introduction of tax incentives for local production of important products in Ukraine; exemption from taxation of materials and equipment necessary for the modernization of production; preferences for relocated enterprises or those that continue to employ internally displaced persons; formation of additional credit support programs for business entities.

Overconfidence among solo entrepreneurs: the role of national culture

PurposeThis study investigates entrepreneurial overconfidence (EOC) levels among solo entrepreneurs at the country level. Although transitions from solo to employer entrepreneur are relatively rare, the solo self-employed have become an important source of potential job creation by virtue of the sharp increase in their numbers in the past two decades. When EOC levels are too high, job creation ambitions may be unrealistic and unrealised. Unrealised ambitions and business failure can lead not only to psychological and financial costs for the individual entrepreneurs involved, but at the societal level also to wasted government resources, and increased costs for the entrepreneurial ecosystem as a whole. Therefore, it is important to know more about the entrepreneurial overconfidence levels of solo entrepreneurs in different countries and their determinants.Design/methodology/approachUsing Global Entrepreneurship Monitor data for 71 countries over the period 2013–2016, the authors construct a new measure of entrepreneurial overconfidence of solo entrepreneurs and relate this to three recently developed indicators of national culture.FindingsThe findings indicate that EOC levels are positively related to Joy (versus Duty), and negatively related to Trust (versus Distrust). Finally, no significant relationship between entrepreneurial overconfidence and Individualism is found in the study (versus Collectivism).Research limitations/implicationsGiven the lack of literature examining the relationship between EOC levels and cultural variables hypotheses were developed using the existent body of knowledge in the area, which is at the early stage of development. The hypotheses derivation has used mostly theoretical arguments relating to the link between national culture and overconfidence of entrepreneurs in general, rather than relating specifically to solo entrepreneurs. The measure of EOC uses expectations of employment growth to proxy overconfidence, but other measures of entrepreneurial success may also be explored.Practical implicationsAs the hiring of employees can be a costly process (Coad et al., 2017), it is important that entrepreneurs have realistic expectations of what it requires to hire employees. This is especially the case for solo entrepreneurs since they do not have experience of hiring their own employees. This paper addresses such issues at an aggregate level by exploring what factors explain country differences in overconfidence levels of solo entrepreneurs.Social implicationsIt is worthwhile to distinguish between solo and employer entrepreneurs when studying their EOC levels, as the ambitions of these two types of entrepreneurs are different. Empirically, this study introduces a new measure of EOC tailored towards the solo self-employed.Originality/valueThis study contributes to entrepreneurship literature by expanding current knowledge on entrepreneurial overconfidence at the country level. Past research has studied EOC at the individual level, however limited research exists on the phenomenon of EOC from a country level perspective. This is important as unrealised entrepreneurial ambitions may not only create substantial costs for the individual entrepreneurs involved, it may also lead to substantial societal costs, including waste of government resources.

Oocytes Development in Ixodid Tick of the Genus Dermacentor

Introduction. Ixodid ticks are the carriers of many infectious and parasitic diseases. Transmissible tick-borne diseases include borreliosis, viral encephalitis, anaplasmosis, ehrlichiosis and babesiosis, they can be dangerous for both humans and animals. Since the forest areas stopped being treated with pesticides, the reproduction of ixodid ticks became almost unregulated, and their population is constantly growing. In addition, ixodid ticks, the carriers of a number of dangerous anthropozoonosis, have high fecundity.Therefore, the aim of the study was to investigate the process of ectoparasites development, specifically, the dynamics of the oocytes maturation process in ixodid ticks of the genus Dermacentor. Materials and methods. The ixodid ticks of the genus Dermacentor were the object of the study. The study was conducted on the basis of the Chair “Parasitology and Veterinary-Sanitary Expertise, Anatomy and Pathoanatomy named after Prof. S. N. Nikolsky” and the Scientific-Diagnostic and Medical Veterinary Center of the Federal State Budgetary Educational Institution of Higher Education "Stavropol State Agrarian University", as well as on the basis of veterinary clinics "Veterinary Center named after Pirogov” of the individual entrepreneur Zaichenko. The reproductive system of females served the material for the research. The females were treated and filled into paraffin according to the routine histological technique, afterwards the sections of 5-7 µm. thick were made. For routine examination, histological sections were stained with hematoxylin and eosin, as well as by Mallory staining method. Microscopic examination of the histological sections of female ticks was carried out using the Olympus BX53 microscope (Japan) at 4×, 20×, 40×, 100× magnification.Results. The macroscopic examination of female ixodid ticks of the genus Dermacentor showed that ovary is an azygos, horseshoe-shaped organ to which oocytes are attached. It was observed that oocytes develop asynchronously. Immature oocytes predominated mostly in the distal part of the ovary, while mature — in the proximal. The oocytes of this species of tick are classified by five main stages of maturation and are described based on the cytoplasm external view, the presence of the germinal vesicle, the presence of yolk granules and the chorion formation, and the morphometric data. The process of oocytes maturation at different stages is not linear. During vitellogenesis, the active and verified dynamics of growth is recorded from I to V stage of oocytes development the increase of their size by 55 times is observed.Discussion and conclusions. In female ticks of the genus Dermacentor, maturation of oocytes goes through 5 stages. The process of oocytes maturation at different stages is not linear, since both mitotic and meiotic processes occur simultaneously in the ovary. At the same time, in the oocytes development the active verified dynamics of growth is recorded.

Internet Use, Risk Attitude and Willingness for Individual Entrepreneurship

Based on the sample data of CGSS2015 questionnaire, this paper empirically analyzes the impact mechanism of Internet use on individual entrepreneurial willingness using the Oprobit model. The research found that: Internet use is significantly positively correlated with individual entrepreneurial intention; Risk attitude has indirect influence between Internet use and individual entrepreneurial intention; In addition, the age, gender and income of individuals are significantly related to their entrepreneurial intentions, and the relationship between age and their entrepreneurial intentions is an inverted U-shaped relationship.Therefore, it is necessary to strengthen the construction of Internet infrastructure, maintain the entrepreneurial information service platform, cultivate the innovative consciousness and adventurous spirit of potential entrepreneurs, further tap the entrepreneurial potential of individuals, and enhance their entrepreneurial willingness.

Innovative activity of enterprise subjects: characteristics and problems - development tendencies under globalization

Enterprises engaged in private business and entrepreneurship in our region cover all sectors of the national economy. This, the importance of business entities and individual entrepreneurs is growing, and our state creates benefits for them. The innova - tive development of entrepreneurial activity and its support and stimulation by financial institutions have been developed and identified.