Open AccessCLASSIFICATION OF FICTIVE ACTIVITY OF BUSINESS ENTITIES
Author(s) -
Лариса Лазебник
Publication year - 2019
Publication title -
vìsnik akademìï pracì, socìalʹnih vìdnosin ì turizmu
Language(s) - English
Resource type - Journals
eISSN - 2524-2466
pISSN - 2519-4704
DOI - 10.33287/11203
Subject(s) - legislature , legislation , identification (biology) , order (exchange) , computer science , management science , artificial intelligence , knowledge management , business , political science , engineering , law , botany , finance , biology
The article is devoted to the study of various forms and types offictitious activities of business entities. Based on the analysis of legislationand existing scientific approaches, the classification of fictitious activitiesof business entities and generalized derived terms for this type of activityare carried out. The results obtained are the basis for a full and adequateassessment of the scale of fictitious business activities in Ukraine.The purpose of the article is to analyze legislative and scientificapproaches to the identification of types and forms of fictitious activity ofeconomic entities and to formulate their own position on their classification.In order to achieve this goal, a systematic method was used in thework to reveal the content of the fictitious activity of economic entitiesand its derived categories, structural in the classification of forms and typesof fictitious activity of the economy according to the relevant criteria;abstract-logical for the implementation of theoretical generalizations andformulation of conclusions.The result of the research is the author’s classification of the typesand forms of fictitious activity of economic entities and the allocation ofderivative categories of this notion, which is found in academic literatureand in legislative acts of Ukraine. Consequently, the classification of fictitiousactivities of business entities can be used by authorized public bodies in orderto: further unify legislation and eliminate inconsistencies in the applicationof certain legal acts aimed at countering fictitious activities; development ofan appropriate methodology to neutralize the fictitious activities of businessentities; finding out the reasons for creating fictitious business entities.The conducted research has improved scientific and methodical toolsfor the study of fictitious activity of economic entities, the implementationof which will contribute to more effective detection of such activities, willmake unreasonable loss of budget funds impossible and will protect theinterests of legitimate and honest subjects of the economic system of thecountry, stability and predictability of the Ukrainian economy as a whole.