Стратегічні пріоритети розбудови в Україні ефективного бізнес-середовища транснаціональної діяльності
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Date
2018
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ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана»
Abstract
В статті виявлено основні причини, що призвели до негативних показників та параметрів розвитку сучасного середовища бізнес-діяльності компаній та запропоновано заходи реалізації системи адміністративно-правових (через формування ефективної і вільної від корупції системи економічної діяльності та державного управління), організаційно-економічних (через реформування та удосконалення вітчизняної податкової системи), фінансових й інфраструктурних механізмів (через інтеграцію в єдиний процес усіх інфраструктурних ланок — від виробництва продукції до її збуту кінцевим споживачам) для розбудови в Україні високоефективного і сприятливого для функціонування транснаціональних корпоративних структур бізнес-середовища.
The article reveals the main reasons that сaused the negative indicators and parameters of the modern environment of companies business activities development and author proposed a system of mechanisms for overcoming them through administrative, legal, organizational, economic, financial and infrastructure levers. Thus, author emphasized on for the system of administrative and legal instruments of effective business environment of TNC’s activity development in Ukraine it is necessary to form an effective and free from corruption system of economic activity and public administration, an important driver of which can be the blockochain technology with the association on its platform of all possible state services and placement of all government data in. In order to improve the financial environment of the transnational business, the implementation of a set of measures aimed at state deregulation of entrepreneurial activity for creating an adequate system of intellectual property rights protection is envisaged as a mandatory element. Among the organizational and economic levers of developing an effective business environment for TNCs, the reform of the domestic tax system has been noted, and among them the tax incentives for innovation business deserve special attention. The main tax instruments and mechanisms of tax incentives for innovation in production processes in the domestic economy should be connected, first of all, with the introduction of 5-year tax holidays for innovative companies. Today, the introduction of tax exemptions for such enterprises in the form of reduced rates of income tax, allowing companies to calculate taxable profits include in the total amount of production costs a certain proportion of research and development costs, as well as their exemption from payment of import duties, taxes on value added and other mandatory tax payments for equipment, consumables, accessories, reagents and other imported goods necessary for the implementation of innovators tion activities. The development of financial mechanisms focuses primarily on improving the banking sector and the stock market of Ukraine in the context of diversifying sources of financing of economic activities of TNCs, efficient organization of their financial and economic activity, ensuring the adequacy of its financing, as well as implementing large-scale corporate projects in the economic and social realm. In addition, the article states that the priority in the development of a high-quality business environment in Ukraine for TNCs is given to infrastructural mechanisms that are oriented to ensure integration into a single process of all its structural units — from production to sales to end users.
The article reveals the main reasons that сaused the negative indicators and parameters of the modern environment of companies business activities development and author proposed a system of mechanisms for overcoming them through administrative, legal, organizational, economic, financial and infrastructure levers. Thus, author emphasized on for the system of administrative and legal instruments of effective business environment of TNC’s activity development in Ukraine it is necessary to form an effective and free from corruption system of economic activity and public administration, an important driver of which can be the blockochain technology with the association on its platform of all possible state services and placement of all government data in. In order to improve the financial environment of the transnational business, the implementation of a set of measures aimed at state deregulation of entrepreneurial activity for creating an adequate system of intellectual property rights protection is envisaged as a mandatory element. Among the organizational and economic levers of developing an effective business environment for TNCs, the reform of the domestic tax system has been noted, and among them the tax incentives for innovation business deserve special attention. The main tax instruments and mechanisms of tax incentives for innovation in production processes in the domestic economy should be connected, first of all, with the introduction of 5-year tax holidays for innovative companies. Today, the introduction of tax exemptions for such enterprises in the form of reduced rates of income tax, allowing companies to calculate taxable profits include in the total amount of production costs a certain proportion of research and development costs, as well as their exemption from payment of import duties, taxes on value added and other mandatory tax payments for equipment, consumables, accessories, reagents and other imported goods necessary for the implementation of innovators tion activities. The development of financial mechanisms focuses primarily on improving the banking sector and the stock market of Ukraine in the context of diversifying sources of financing of economic activities of TNCs, efficient organization of their financial and economic activity, ensuring the adequacy of its financing, as well as implementing large-scale corporate projects in the economic and social realm. In addition, the article states that the priority in the development of a high-quality business environment in Ukraine for TNCs is given to infrastructural mechanisms that are oriented to ensure integration into a single process of all its structural units — from production to sales to end users.
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Keywords
бізнес-середовище, транснаціональні корпоративні структури, business environment, transnational corporations
Citation
Пісна О. М. Стратегічні пріоритети розбудови в Україні ефективного бізнес-середовища транснаціональної діяльності / О. М. Пісна // Економіка та підприємництво : зб. наук. пр. / М-во освіти і науки України, ДВНЗ «Київ. нац. екон. ун-т ім. Вадима Гетьмана» ; [редкол.: І. М. Рєпіна (відп. ред.) та ін.]. – Київ : КНЕУ, 2018. – № 41. – С. 256–270.