Risk-Oriented Approach to Financial Security of Motor Transport Enterprises

Levkovets, Nataliia; Ilchenko, Victoria; Boiko, Svitlana; Масалітіна, Вікторія; Tesliuk, Nataliia

doi:10.1007/978-3-031-08954-1_91

Cited by 4 publications

(2 citation statements)

References 12 publications

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“…The authors consider a risk-oriented approach to the formation of financial security of a motor transport enterprise in work [8,9]. At the same time, the authors proposed an author's methodology for assessing financial security.…”

Section: Literature Reviewmentioning

confidence: 99%

Management of Sustainable Development of Car Service Enterprises

Dembitskyi,

Murovanyi,

Maiak

et al. 2023

E3S Web Conf.

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The effective activity of road transport enterprises depends on the chosen strategy of enterprise management. The urgent role is the effectiveness of the use of a risk-oriented approach to the management and planning of the enterprise. The article, using the method of hierarchy analysis and probabilistic method, identifies and determines the contribution of risks. The factors that form the risks of road transport enterprises’ activities are defined for these types of enterprises. It has been found that the application of the hierarchy analysis method is a more time-consuming process and provides a deeper analysis of each risk. The probabilistic method is easier to apply, but it requires a high qualification of experts who will assess the risks. The results of surveys conducted by road transport enterprises indicate the application of elements of a risk-oriented approach. The availability of risk information makes it possible to implement appropriate precautions not only within an individual enterprise, but also on a more global scale.

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Section: Literature Reviewmentioning

confidence: 99%

Management of Sustainable Development of Car Service Enterprises

Dembitskyi,

Murovanyi,

Maiak

et al. 2023

E3S Web Conf.

View full text Add to dashboard Cite

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“…The object of taxation of the single tax is not profit, but the object of taxation of the single tax is the size of the land. Some scientists calculate the cash effective tax rate based on corporate income tax in the denominator of the formula (Gupta and Newberry 1997;Blechová and Barteczková 2008;Fernández-Rodríguez and Martínez-Arias 2014;Aksoy Hazır 2019;Mascagni and Mengistu 2019;Bubanić and Šimović 2021;Bachas et al 2022) and net profit (Bachas et al 2022), gross profit (Tax Policy Briefing Book 2010; Carreras et al 2017;Mascagni and Mengistu 2019), profit before tax (Bubanić and Šimović 2021), gross income (Poltorak and Volosyuk 2016;Levkovets et al 2023), and net income (Poltorak and Volosyuk 2016) in the numerator of the formula.…”

Section: Tax Sustainability Of the Companymentioning

confidence: 99%

Tax Sustainability in Ukraine: A Case of Agricultural Companies

et al. 2022

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The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to the development of indicators of tax sustainability at all levels of the tax hierarchy. Our study confirms the hypothesis that the tax sustainability of Ukraine is worse than that of OECD member countries. The hypothesis that the tax sustainability of agricultural companies in Ukraine is worse compared to other sectors of the economy was confirmed as well. The main reason for the instability in the tax system and taxation of the agricultural sector of Ukraine is changes in tax legislation. The issue linked to the instability of agricultural companies is the lack of a company tax strategy. The research results presented in the paper are of considerable importance for ensuring the tax sustainability of agricultural companies in Ukraine.

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