Browsing by Author "Busarieva, Tetiana"

Now showing 1 - 3 of 3
  • Thumbnail Image
    Item
    Roadmapping as an instrument for the sus-tainable development planning of amalga-mated territorial communities
    (ECSDEV, 2019) Ustymenko, Volodymyr; Hrechana, Svitlana; Kuzmenko, Olena; Кузьменко, Олена Михайлівна; Кузьменко, Елена Михайловна; Busarieva, Tetiana; Бусарєва, Тетяна Геннадіївна; Бусарева, Татьяна Геннадьевна; Zablodska, Daria
    In the context of decentralization reform, the use of roadmapping has the particular importance for the development of amalgamated territorial communities. This visual and understandable tool for strategic planning is widely used around the world, but in Ukraine it has not become quite popular,including due to the lack of regulatory and methodological support. This article was an attempt to change this negative trend, as it proves the feasibility of roadmapping use in the planning of sustainable development of amalgamated territorial communities and offers a unified procedure for the construction of such a road map in accordance with the existing legal framework. Attention is focused on the fact that the use of any from these methods of prediction in the amalgamated territorial communities at this stage of decentralization is associated with a significant number of problems. To improve the quality of community planning and overcome the shortage of skilled and professional staff was suggested to use the roadmapping as a process of building a kindof guide-guide or step-by-step scenario of ATСdevelopment with reflection in the graph form of strategically important events in the time sequence is proposed. It is stated that the roadmaps have significant advantages, the main of which is the visibility and clarity and are represented by a wide range of types and formats. It is proved the appropriateness of technology roadmaps usage as such, let to associate time-specific measures of development, to assess threats and opportunities, identify priorities. Proposed procedure for constructing the roadmap for the sustainable development of AТСwith detailed description of each stage and a list of possible key points (nodes of the graph), which are fully correspond to the official methodological content of strategic planning of local and regional developments. Its implementation should help amalgamated communities not only to improve the quality of strategic plan and simplify its complex process, but also ensure its compliance with the current regulatory framework.
  • No Thumbnail Available
    Item
    Міжнародні інвестиційні процеси і гармонізація національних податкових систем
    (ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2013-10-25) Бусарєва, Тетяна Геннадіївна; Busarieva, Tetiana; Бусарева, Татьяна Геннадьевна; Столярчук, Ярослава Михайлівна
    Дисертацію присвячено комплексному дослідженню теоретичних та практичних питань гармонізації національних податкових систем та механізму їх впливу на сучасні міжнародні інвестиційні процеси. В дисертації розкрито генезис та еволюцію теорій міжнародного інвестування, здійснено типологізацію національних податкових систем та обґрунтовано напрямки їх гармонізації в умовах глобалізації. Значну увагу приділено дослідженню процесів конвергенції національних податкових режимів в ЄС, визначенню особливостей податкового стимулювання інвестиційної діяльності США та характеристиці азійської моделі податкового регулювання інвестиційних процесів. У дисертації ідентифіковано принципи та інструменти податкової системи України та визначено роль податкових стимулів у мотивації іноземних інвесторів. Обґрунтовано стратегічні напрямки імплементації європейських нормативів у національну податкову систему. Dissertation is devoted to the complex research of theoretical and practical questions of harmonization of the national tax systems and mechanism of their influence on modern international investment processes. In the dissertation exposed genesis and evolution of theories of the international investments, carried out tipologization of the national tax systems and grounded directions of their harmonization in the terms of globalization. In dissertation is grounded the position, that processes of expansion of investment activity of multinational corporations and banks, and also sharpening the competitive activity between them for a global investment capital in the last thirty years render determining influence on harmonization of the national tax systems which are the appropriate reaction of governments of countries-leaders of world economy on the new terms of conduct of international business-activity. In dissertation the mechanisms of influence of transnationalization of investment activity are specified on harmonization of the national tax systems: standardization of tax structure, types of taxes and tax policy of different countries; convergence of measures of the tax adjusting of national economies and tax stimulation of production; realization of tool of the inside corporation moving of investment capital and repatriation of incomes; realization of the corporate social responsibility policy by global TNC. Considerable attention is spared to the research of processes of convergence of the national tax modes in EU, determination of features of tax stimulation of investment activity of the USA and description of the Asiatic model of the tax adjusting of investment processes. In dissertation marked, that steady deepening of processes micro- and macroeconomic investment co-operation within the framework of the EU stipulated the evolution of mechanisms of convergence of the national tax systems of his countries-participants from the simplest instruments (standardization of national tax legislations and structure of the tax systems, approaching of tax rates and methods of calculation of base of taxation) in 1950-1970-th to more difficult (tax stimulation of R&D and structural modernization of economies, standardization of tax deductions for enterprises with foreign investments and processes of collection of VAT) in 1980-1990-th and up to predominating of integration mechanisms of convergence (tax payments in the consolidated budget, horizontal smoothing of budgetary facilities, tax stimulation of private investments, in action securities but other) in 1990-2000-th. Mechanisms which provided maximal liberalization of bringing in of foreign investments in the American economy are in-process exposed, an author selects, in particular, tax stimulation of creation of SP with the American companies in strategically important industries of economy; grant the foreign investors of even, by comparison to national companies, rights in relation to payment of taxes; absence of limits on translation of capitals and income for a border but other Features and specific of the Asiatic system of the tax adjusting are in-process exposed and it is well-proven that they carry integration character by virtue of combination of key lines of American and European tax systems. In dissertation it is selected three key country models of the tax adjusting of investment processes in the region of South-east Asia: Japanese, Chinese and model of new industrial countries of South-east Asia and given them complex description. In dissertation principles and instruments of the tax system of Ukraine and certainly role of tax incentives are identified in motivation of foreign investors. Strategic directions of implementation of the European norms in the national tax system have been grounded. Диссертация посвящена комплексному исследованию теоретических и практических вопросов гармонизации национальных налоговых систем и механизма их влияния на современные международные инвестиционные процессы. В диссертации раскрыт генезис и эволюция теорий международного инвестирования, осуществлена типологизация национальных налоговых систем и обоснованы направления их гармонизации в условиях глобализации. Значительное внимание уделено исследованию процессов конвергенции национальных налоговых режимов в ЕС, определению особенностей налогового стимулирования инвестиционной деятельности США и характеристике азиатской модели налогового регулирования инвестиционных процессов. В диссертации идентифицированы принципы и инструменты налоговой системы Украины и определена роль налоговых стимулов мотивации иностранных инвесторов. Обоснованы стратегические направления имплементации европейских нормативов в национальную налоговую систему.
  • Thumbnail Image
    Item
    Україно-німецьке співробітництво: стан та перспективи
    (ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2019-05-17) Ковтонюк, Катерина Володимирівна; Kovtoniuk, Kateryna; Ковтонюк, Екатерина Владимировна; Бусарєва, Тетяна Геннадіївна; Busarieva, Tetiana; Бусарева, Татьяна Геннадьевна; Ісаєв, М. Е.