Tag: business entity

Financial stability of a commercial bank: theoretical aspects

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. Financial stability of a commercial bank: theoretical aspects//Science online: International Scientific e-zine - 2024. - №12. - https://nauka-online.com/en/publications/economy/2024/12/06-20/

Annotation: The article delves into the concept of «financial stability of commercial banks», emphasizing its role as a fundamental economic category and its interconnectedness with the notions of «reliability» and «stability». The study highlights the primary distinctions among the various definitions of financial stability, offering a clear understanding of its essence. The research identifies three core characteristics that define the financial stability of a commercial bank: the level of engagement of public interest groups, the quantitative and qualitative capacity of resource potential, and the institution’s resilience to external and internal factors, enabling it to return to its original state after disturbances.

International competitiveness of domestic enterprises in the conditions of integration

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. International competitiveness of domestic enterprises in the conditions of integration//Science online: International Scientific e-zine - 2021. - №10. - https://nauka-online.com/en/publications/economy/2021/10/10-9/

Annotation: The article examines the foreign economic activity of the state. The impact of globalization and integration processes on the national economy is determined. Provisions on increasing the competitiveness of domestic economic entities in the conditions of market liberalization have been developed.

До питання проведення позапланової ревізії під час здійснення досудового розслідування

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. До питання проведення позапланової ревізії під час здійснення досудового розслідування//Science online: International Scientific e-zine - 2019. - №12. - https://nauka-online.com/en/publications/jurisprudence/2019/12/do-pitannya-provedennya-pozaplanovoyi-reviziyi-pid-chas-zdijsnennya-dosudovogo-rozsliduvannya/

Annotation: In this article, the unscheduled audit as crime investigation tool application issues at the present stage are analyzed, and also the need to return the relevant provisions to Criminal Procedure Code of Ukraine as regards the powers of the investigator and the prosecutor to appoint the unscheduled audit during pre-trial investigation is noted.

The problem of tax optimization: history and modernity

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. The problem of tax optimization: history and modernity//Science online: International Scientific e-zine - 2019. - №8. - https://nauka-online.com/en/publications/jurisprudence/2019/8/problema-optimizatsii-nalogov-istoriya-i-sovremennost/

Annotation: The article discusses historical views on the emergence of taxes, as certain economic relations between the state and society - from ancient times to the present. The actual question of understanding the concept of “optimization” is posed, how “optimization” and “minimization” of taxes differ, and also how the tax burden of the enterprise is reduced. The analysis of the problem is carried out, namely: does the reduction in expenses of the enterprise improve the financial and economic status of taxpayers, and is this a normal phenomenon for doing business and economic processes; whether the state is interested in optimizing taxation of taxpayers in the long run, and whether reducing the cost of paying taxes increases the financial stability of the enterprise.

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