Tetiana Paientko

Hochschule für Technik und Wirtschaft Berlin | HTW · Business School

Introduction. In the process of fair interaction between authorities and taxpayers, a relationship of trust is created. This trust ensures support for government fiscal initiatives from the business sector. Conversely, if the relationship is not transparent and equitable, it can lead to a passive or even negative attitude towards taxes, thereby red...

The article aims to identify the characteristics and traits of management accountants operating in a smart environment. As technology and digital transformation reshape the business landscape, management accountants are critical in navigating this new terrain. Our approach is based on the theory of change (ToC), which provides a framework for under...

Purpose Purpose. Based on the Uses and Gratifications Theory (UGT), theory of consumer brand engagement (CBE), and empirical findings, we examine the impact of social media marketing (SMM) on brand awareness (BA), consumer brand engagement (CBE), and purchase intention in emerging economies. Design/methodology/approach Data were collected in North...

Purpose: This study explores the link between corporate social responsibility and enhanced stock market resilience during crises. It examines whether adherence to Environmental, Social, and Governance (ESG) principles improves stock performance under economic stress. Methodology/approach: We use a standard event study with market model estimation t...

This research paper examines the potential of forecasting the VN30 index, a prominent benchmark in the Vietnamese stock market, using the Auto Regressive Integrated Moving Average (ARIMA) model. Given the rapid evolution of the Vietnamese stock market since its inception in 2000, it presents unique challenges and opportunities for investors and pol...

Food commodities and energy bills have experienced rapid undulating movements and hikes globally in recent times. This spurred this study to examine the possibility that the shocks that arise from fluctuations of one market spill over to the other and to determine how time-varying the spillovers were across a time. Data were daily frequency (prices...

Introduction. Financial science like any other social activity area is constantly evolving. This is manifested in a deeper study of theoretical concepts and the use of innovative financial instruments and technologies and in identifying new research areas on financial phenomena. In recent years, Ukrainian financial science has focused on the proble...

The EduAction 2022 International Congress “Virtual Environments and Human Development” aimed to provide education professionals with the necessary skills and knowledge to form teams that can implement educational units based on virtual and hybrid learning environments. The event was held in person and virtually in the city of Miami from August 3 to...

The research objective is to design an algorithm to be used to identify factors influencing price dynamics of shares at the time of publication of quarterly reports.Subject of research: design forecast algorithms for trade platforms for stock exchanges.Research methods used: comparative analysis, business analytics, design of software module, corre...

The research objective is to is to develop an algorithm to computerise the process of allocating the limited resources of a local government to maximise the needs of the community. With limited financial resources, local governments must determine the optimum volume of planned services to be provided. The increasing amount of information, as well a...

The purpose of this paper is to determine the impact of fiscal deficit on economic growth to find out whether it is possible to promote economic growth through reduction of the gap between government revenue and expenditures. The sample for empirical analysis consists of thirty-seven European countries according to United Nations approach. We used...

The article is concerned with analyzing the tendencies of taxation of consumption in the OECD countries. The purpose of the article is to examine the tendencies of taxation of consumption in the OECD countries before and during the COVID-19 pandemic. According to the results of the research, it is found that in the period from 1995 to 2018 in the O...

It is well recognized that decisions are taken by consumers on a wider basis than the rational itself. Neuromarketing is a field of studies that merges brain science with marketing knowledge. Methods based on neuroscience and technology can be used to better understand the way consumers react and process information from marketing stimuli. Mostly,...

The development of higher education is characterized by new priorities, which necessitates the adjustment of higher education funding mechanisms in response to new challenges. The purpose of this article is to identify these key challenges in Ukraine and justify the possibilities to face them. The analysis of funding of higher education was conduct...

Economic activities and industrial growth of the last decades have highlighted the need for reconciling economic development at the international level without affecting the global environment. Many environmental problems are transnational, or even global, and, consequently, beyond the control of any single nation, also because of the increasingly...

The article summarizes the methodological approaches to the choice of discount rate. The purpose of the article is to substantiate methodological approaches to the selection of the discount rate concerning the examination related to the recognition of assets and liabilities requiring discounted valuations in the financial statements. The practical...

The article is devoted to the application of deliverology at the local government level in countries comparable to the stage of fiscal decentralization implementation as in Ukraine. The aim of the article is to show how the application of information technology can contribute to the implementation of deliverology at the local government level as in...

Recently, countries around the world have been using ICT to effectively deliver information and public services to their citizens. This phenomenon is called e-governance or e-government. The article is devoted to the identification of the impact of e-governance on the dynamics of corruption risks. The aim of the article is to examine how the introd...

The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can con...

Purpose: To determine the impact of changes in tax burden in Ukraine on the country’s economic freedom. Methodology: The study applies qualitative methods for historical analysis, periodization of reforms, and classification of their key priorities and influences. Quantitative methods are applied to compare tax burden (tax-to-GDP ratio) in Ukraine...

The article is devoted to solving the problematic issues of confirming the amounts of income and expenses that arise in accounting for long-term debt. A review of the literature has shown that domestic researchers do not pay enough attention to the method of determining the effective rate in various situations. It is incorrect to use the approaches...

For successful trading on stock exchanges, it is important to use trading tools that will ensure success in trading operations and provide competitive advantages. The purpose of the article is to develop an algorithm for the creation of a trading system and selecting a research object whose shares may subsequently become the object of real trade. T...

The purpose of the article is to assess the impact of tax competition at the national level on economic growth and capital formation. The paper is organized as follows: introduction, literature review, methodology description, results of the study, and conclusions. The internal tax competition was considered from the point of view of fiscal decentr...

The article is devoted to features of opportunistic government behavior and the use of the controlling approach to reduce it. The purpose of the article is to identify the influence of opportunistic behavior of the government bureaucracy on the economic development of the countries of Central and Eastern Europe, and to justify how the use of contro...

The Georgian and Ukrainian tax systems both emerged after the collapse of the USSR, yet the tax reforms in the two countries pursued different trajectories and produced different outcomes. The article systematizes and compares the results of the tax reforms in Ukraine and Georgia. The study applies qualitative methods for historical analysis, for p...

Public finance reform is one of the most complex areas of decision-making. It requires proper implementing methodology and tools for visualizing possible results of reform in a society. The purpose of this article is to show how geographic information systems (GIS) can be used in the development of reform in the sphere of public finance. GIS could...

Artykuł porusza problematykę rządowej odpowiedzialności w krajach postkomunistycznych. Celem artyku- łu jest uzasadnienie konieczności rządowej odpowiedzialności, szczególnie w krajach postkomunistycz- nych. Zastosowano kilka metod badawczych. Po pierwsze, pozytywne podejście ekonomiczne zostało użyte do opisania głównych idei rządowej odpowiedzial...

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukra...

Government bureaucracy efficiency, and its attending cost for society, is one of the gravest issues currently facing Ukraine. The low efficiency of Ukrainian government bureaucracy is caused by a merger of bureaucracy, political power, and large, manipulating business interests. As a result, Ukraine faces a significantly depressed economy, a high l...

Artykuł dotyczy problemów opodatkowania dochodów przedsiębiorstw na Ukrainie i poszukiwania sposobów ich rozwiązania w kontekście integracji europejskiej. Celem artykułu jest prezentacja sposobu poprawy opodatkowania podatkiem dochodowym na podstawie równoważenia interesów podatników i państwa. W artykule zwrócono uwagę na najważniejsze problemy op...

Corporate income tax is one of the most important taxes in acquiring government revenue and fiscal regulation of economic activity. Corporate income tax in Ukraine has low fiscal and regulatory efficiency. The methods of corporate taxation used in Ukraine are constantly changing. Many of those changes have not had a positive influence on taxation a...

Summary: The economic and political crises in Ukraine have forced its government to change its approach to public debt management. In this article the dynamics of public debt in Ukraine and the costs of servicing it have been analyzed. New challenges to public debt management in recent conditions were explored. Areas where a risk of corruption is a...

The financial strategy of an insurance company has a significant impact on the success of that company's activity. A well-developed financial strategy is able to decrease financial risks and guarantee the discharge of insurance companies' liabilities in the long-run. One of the main components of financial strategy is financial flow modeling. Mathe...

The economic crisis in Ukraine requires the government to change its approach in the management of government expenditures. The aim of this article is to explain the optimal amount of government investment needed in the economy of Ukraine and determine the economic sectors where government investments will be the most effective. It was calculated t...

This article is devoted to the problems of financial anomalies in Ukraine. Groups of main financial anomalies, and the key reasons for the development of such financial anomalies will be herein defined, and the behavior of the economic agents which frame financial anomalies in Ukraine will be explained. Possibilities for overcoming such financial a...

The article is devoted to the problems of the regulatory capacity implementing of the income tax in Ukraine. The foreign experience to stimulate the activity of foreign and domestic investors is investigated. The expediency of reducing the corporate income tax rates on the part of investments directed into fixed capital is grounded. Having the need...