Registration Number
0225U004096,
(0124U004364)
, R & D reports
Title
An accounting and tax mechanism development for the formation and implementation of social capital in terms of the sustainable development concept
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Розробка обліково-податкового механізму формування та реалізації соціального капіталу у вимірах концепції сталого розвитку
Head
Ponomaryova Nataliya A., Кандидат економічних наук
Registration Date
09-11-2025
Organization
Khmelnytskyi National University
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The development of theoretical foundations and scientific and practical recommendations for the construction of an accounting and tax mechanism for the formation and implementation of social capital, taking into account the institutional imperatives of the sustainable economic development concept
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The purpose of the work is to develop theoretical foundations and scientific and practical recommendations for building an accounting and tax mechanism for the formation and implementation of social capital, taking into account the institutional imperatives of the concept of sustainable economic development.
The object of the study is accounting and tax mechanisms for formalizing business activities under the conditions of globalization and institutional challenges of modernity in the context of ensuring social security of business and value-oriented management of the enterprise's potential.
An accounting and tax mechanism for the formation and implementation of social capital has been developed by substantiating the technology of accounting and reporting on economic activity according to taxation models, forming a system for administering business processes for the formation and implementation of social capital under conditions of sustainable economic development.
The proposed scientific and methodological recommendations and models fundamentally differ from the known ones in that they are based on the principles of accounting and tax administration of the formation and implementation of social capital and provide for the consideration of the processes of social capital development in the context of social security of business.
When conducting the study, the methods of accounting and tax formalization, logical generalization, synthesis, analysis, comparison and decomposition were used to determine the essence of entrepreneurial capital as an accounting and tax category, and graphic data processing methods were used to construct schemes, graphs, and diagrams. The results of the study were implemented in the activities of LLC “IMPRESS UA” (Khmelnytskyi) and the educational process of KhNU.
Scientific and practical recommendations will increase the value of business and its social security as a determining factor in sustainable economic development.
Product Description
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Larysa V. Skorobogata
Наталія А. Пономарьова
Anna A. Levitska
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2025-11-09
