Open AccessQuasifical Operations in the Sector of Enterprises with the State Participation as an Instrument of State Regulation of the Economy
Author(s) -
Nataliia Shvets,
Iryna Tkachuk,
Mariana Kobelia
Publication year - 2020
Publication title -
naukovij vìsnik černìvecʹkogo unìversitetu. èkonomika
Language(s) - English
Resource type - Journals
eISSN - 2519-4372
pISSN - 2519-240X
DOI - 10.31861/ecovis/2020-825-7
Subject(s) - state (computer science) , novelty , business , politics , field (mathematics) , economic system , economics , political science , computer science , philosophy , theology , mathematics , algorithm , pure mathematics , law
Actuality. The risks of the state-owned enterprises are largely caused by unjustified quasi-fiscal operations in the sector of such enterprises.The main aim of the article is to reveal the theoretical essence of the category "quasi-fiscal operations" as an instrument of the state regulation of the economy in the sector of enterprises with state participation.Research results. The article highlights the approaches to the interpretation of quasi-fiscal operations by both scientists-theorists and high-authority organizations in this field, which allowed to summarize the typical features of quasi-fiscal operations in the sector of enterprises with state participation. The preconditions for the introduction of quasi-fiscal operations in the sector of enterprises with state participation and instruments for their implementation are highlighted. The approach to the classification of quasi-fiscal operations in the sector of enterprises with state participation taking into account the subjects of implementation, the impact on the budget and the sphere of activity of enterprises is substantiated. The negative consequences of the use of quasi-fiscal operations in the sphere of enterprises with state participation are substantiated.Conclusions. Given the peculiarities of quasi-fiscal operations in the field of enterprises with state participation, the state must assess the consequences of their use separately for each case, taking into account economic, social, and political and other factors inherent in the country.The elements of scientific novelty. Further studies have been devoted to highlighting the role of quasi-fiscal operations in the field of state-owned enterprises as an instrument for the state regulation of the economy.Practical significance. The main results of the study can be used as the basis for further scientific research on the activities of enterprises with state participation, and will also be useful for decision-making by public authorities on the use of quasi-fiscal operations in this sector.