Dialog

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  Quality of the Economic Growth under the Terms and Conditions of the Technological Progress

  This Paper has a two-fold purpose: 1) to explore the abstract and theoretical principles of the classical and neoclassical economic theory to the notion of the economic growth under the terms and conditions of the technological progress; 2) to try to apply these provisions with national economic practice of modern Ukraine.... This Paper has a two-fold purpose: 1) to explore the abstract and theoretical principles of the classical and neoclassical economic theory to the notion of the economic growth under the terms and conditions of the technological progress; 2) to try to apply these provisions with national economic practice of modern Ukraine.

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  The Human Being in Economy – Rational (Irrational) and Instinctive

  The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the neoclassical theory about Íomo economicus according to which human beings are rational does not correspond to the ... The study examines the human being in economy. The shared opinion is that the theory of economics should study the human being in economy rather than the Íomo economicus. The maintained view is that the accepted concept in the neoclassical theory about Íomo economicus according to which human beings are rational does not correspond to the multifaceted character of human nature. On the basis of interdisciplinary approach the human being in economy is studied as rational (irrational) and instinctive. The view is maintained that economic human activity is determined by instincts. Economic instincts characterizing human activity in economy are discussed.

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  The Online Store – Features in Accounting and Tax Aspects of Activity

  This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related ... This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related to commercial activity, advertising, research and affiliate marketing costs, costs for claims and warranties, receipts from sales of goods and new techniques of sales – drop shipping, collective shopping, customers’ cash payments and through e-payment systems. Tax issues related to the online store Value Added Tax charging, tax registration, registration regimen and commercial activity requirements are also briefly systematized.