Registration Number
0219U102400,
0117U006477
, R & D reports
Title
Transformation of the social responsibility of business in a hybrid war
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Head
Zhyhlei Iryna V.,
Registration Date
28-12-2019
Organization
Zhytomyr Polytechnic State University
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During the implementation of the project stage the following issues were developed: 1) The procedure for taxation of charitable assistance expenses on the basis of the proposed classification approach to the division of charitable assistance transactions. In order to remove the barriers to providing charitable assistance to ATO/JFO servicemen, their families and evacuated persons, it has been proposed to increase the threshold by five times (from the 4% to 20%) to attribute charity expenses to tax accounting expenses for calculating financial result to pay income tax under the rules of the Tax Code of Ukraine. It has been proposed to allow for business entities to include in the tax credit of VAT the amounts paid to suppliers for the purchase of goods, which will later be donated in the form of charitable assistance to ATO/JFO participants. 2) The procedure for taxation of income of servicemen and/or their families received in the form of charitable assistance. It has been substantiated to eliminate the deduction of military due from incomes of ATO/JFO participants and of the first-degree relatives with the fallen ATO/JFO participants. It has been recommended not to include VAT in the price of goods (first of all, medicines) purchased by ATO/JFO participants or family members of fallen ATO/JFO participants. 3) Business incentive model for fulfilling the concept of social responsibility in a hybrid war. An alternative approach to stimulating business through tax liberalization measures has been proposed to fulfill the concept of social responsibility in a hybrid war. The main specific features of the venture financing model of innovative and social projects have been identified and its relevance in the context of hybrid war has been substantiated. 4) Tax reporting package on the results of socially responsible activities of business entities. An internal reporting package has been proposed to manage and determine the effectiveness of venture capital participation.
Product Description
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Iskorostenska Sofiia O.
Bulavko Ivan M.
Vyhivska Iryna M.
Hannoshyna Yuliia S.
Zakharov Dmytro M.
Kovalchuk Oksana R.
Koretska Yuliia I.
Kucher Svitlana V.
Lehenchuk Serhii F.
Lozynskyi Dmytro L.
Ocheredko Viktoriia R.
Popik Alina V.
Poplavska Viktoriia V.
Seletska Daria O.
Syvak Olena B.
Khomenko Hanna Yu.
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2020-04-02
