Кафедри
Постійне посилання на розділhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/35393
Переглянути
3 результатів
Результати пошуку
Документ Formation of the direction of improvement of taxation of business structures(2023) Necheporenko, Denis; Pererva, P. G.The author's vision of the tax mechanism is proposed in the study, which includes a set of tools (types of taxes, their elements) formed on the basis of the distributive entity of the "tax" category and the systemic relationships of its elements that ensure this distribution.Документ Peculiarities of taxation of small business structures(2023) Shein, E. S.; Pererva, P. G.Features of taxation of small business entities primarily depend on the taxation regime chosen by the organization. The recognition of a small business as a payer of a number of taxes and fees, in particular value added tax, personal income tax and corporate income tax, as well as the size of the tax burden of the enterprise, directly depends on the chosen taxation system. organizations special benefits for software developers are due to the importance of their activities in modern economic conditions, when significant attention is paid to the automation and digitization of business processes.Документ Research of forms and methods of commercialization of intellectual property objects(2022) Kobielieva, A. V.; Pererva, P. G.The article provides a scientific substantiation of the methodological foundations of modeling the process of specialization of intellectual technologies, development based on basic models for different conditions of their use, formulation of proposals for the organization of specialization of technologies at industrial enterprises. It is proved that commercialization of intellectual property is one of the most important tasks of innovation activity. It is substantiated that it is through the processes of commercialization that intellectual and innovative technologies enter the market. The introduction of intellectual property objects into economic circulation can be carried out by various methods and forms, which differ significantly from each other. The main factors that affect the speed, efficiency and time of commercialization of innovations are the costs of their creation and profits from their use. These factors have the greatest influence on the choice of the form and method of commercialization of intellectual property objects by the enterprise-developer. The authors prove that the main factor influencing the choice of the form and method of commercialization of intellectual property is the resource provision of an industrial enterprise. It depends on this whether it is expedient for an enterprise to introduce the results of innovative activity into economic circulation independently, or with the participation of another enterprise, or to completely outsource this process to intellectual outsourcing. It should be noted that each method has its advantages and disadvantages, which are mainly manifested for profit received, commercialization costs and the amount of responsibility for the implementation of this process. In further researches, it is necessary to compare the forms and methods of commercialization of intellectual property objects with the state of modern industrial enterprises and to explore the potential possibilities of their use.