Навчально-науковий інститут бізнес-технологій «УАБС» (ННІ БТ) (1980-2021)
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Item Financial capacity of local budget as a basis for sustainable functioning of a territory(Economic Annals - XXI, 2015) Люта, Ольга Василівна; Лютая, Ольга Васильевна; Liuta, Olha Vasylivna; Пігуль, Наталія Георгіївна; Пигуль, Наталья Георгиевна; Pihul, Nataliia Heorhiivna; Кубах, Тетяна Григорівна; Кубах, Татьяна Григорьевна; Kubakh, Tetiana HryhorivnaThe level of local budgets financial capacity plays an important role in sustainable socio-economic development providing to the region. The financial capacity of a local budget is capability of the local governmental bodies to exercise local budget expenditures in a timely and proper way, in full conformity with their own direct authorities and delegated authorities, in order to achieve tactical and strategic objectives of social and economic development in a region through accumulating sufficient amount of financial resources. The main factors that have a significant influence on the financial capacity of local budgets are: balanced financial resources and independence of local governmental bodies in making financial decisions. The financial capacity of the local budget consists of three components, characterizing its various dimensions: financial potential, financial autonomy and financial sufficiency. The evaluation of the financial capacity of local budgets is an important problem today. In the article, the authors have proposed a methodology for the financial capacity of the local budget evaluation by calculating the integral index, based at coefficients usage. The proposed approach is of practical importance. It allows making an adequate analysis of the local budgets financial capacity in Ukraine, timely identification of problems, determination of the causes of their occurrence, reserves and ways to improve efficiency of financial relations at the regional level.Item Analysis of the financial ensuring of higher education institutions in Ukraine(Тернопільський національний економічний університет, 2012) Люта, Ольга Василівна; Лютая, Ольга Васильевна; Liuta, Olha Vasylivna; Пігуль, Наталія Георгіївна; Пигуль, Наталья Георгиевна; Pihul, Nataliia HeorhiivnaThe article analyzes the current condition of financial support of higher education institutions in Ukraine. The peculiarities of budget financing of higher education are defined in the article. Authors proved possible directions of improvement of financial maintenance of higher education institutions in Ukraine.Item The role of the social sphere in the reproduction of human capital(2013) Пігуль, Наталія Георгіївна; Пигуль, Наталья Георгиевна; Pihul, Nataliia Heorhiivna; Люта, Ольга Василівна; Лютая, Ольга Васильевна; Liuta, Olha VasylivnaВ статті аналізується роль соціальної сфери у відтворенні людського капіталу в сучасних умовах розвитку економіки.Item The role of the social sphere in the reproduction of human capital(The international scientific association of economists "CONSILIUM", 2013) Пігуль, Наталія Георгіївна; Пигуль, Наталья Георгиевна; Pihul, Nataliia Heorhiivna; Люта, Ольга Василівна; Лютая, Ольга Васильевна; Liuta, Olha VasylivnaTheses investigated the role of the social sphere in the reproduction of human capital.Social tasks entrusted to the social sphere are identified.Item Accounting and financial aspects of factors influence of tax competition on the tax policy of European countries(Житомирський державний технологічний університет, 2012) Veremchuk, D.V.; Kantaieva, O.V.; Liuta, Olha Vasylivna; Люта, Ольга Василівна; Лютая, Ольга ВасильевнаIn particular, the sharpening of tax competition in Europe in recent years, which is connected with EU enlargement, have prompted countries to reform their national tax systems in the direction of the tax burden decrease on labor and capital. After analyzing the functional relationship between factors of tax competition and the probability of rates of corporate taxes decrease, and calculating the significance of each of the selected factors ascertained that under the pressure of tax competition the country with higher level of taxation (in particular Ukraine) needs to implement the reform in the context of income taxation reducing by lowering corporate income tax rates. Also it was demonstrated that individual country is able to reduce the income tax rate under the pressure of neighboring countries with lower corporate taxation.Item Аналіз фінансового забезпечення вищої освіти в Україні(Тернопільський національний економічний університет, 2012) Люта, Ольга Василівна; Лютая, Ольга Васильевна; Liuta, Olha Vasylivna; Пігуль, Наталія Георгіївна; Пигуль, Наталья Георгиевна; Pihul, Nataliia HeorhiivnaThe article analyzes the current condition of financial support of higher education institutions in Ukraine. The peculiarities of budget financing of higher education are defined in the article. Authors proved possible directions of improvement of financial maintenance of higher education institutions in Ukraine.Item Banking system of Ukraine: problems and perspectives of development(Придніпровська державна академія будівництва і архітектури, 2011) Люта, Ольга Василівна; Liuta, Olha Vasylivna; Пігуль, Наталія Георгіївна; Лютая, Ольга Васильевна; Pihul, Nataliia Heorhiivna; Пигуль, Наталья ГеоргиевнаВ статті здійснено аналіз розвитку вітчизняної банківської системи за період з 2005 по 2010 роки. Визначені основні проблеми, що перешкоджають успішному функціонуванню банківської системи України на сьогоднішній день. Запропоновані напрями удосконалення діяльності банківських установ в Україні.