INTERNATIONAL FINANCIAL ACTIVITIES: ACCOUNTING, TAXATION AND INSURANCE

被引:0
作者
Calinescu, Tetyana [1 ]
Likhonosova, Ganna [1 ]
Zelenko, Olena [2 ]
机构
[1] Natl Aerosp Univ, Kharkiv Aviat Inst, Kharkiv, Ukraine
[2] Volodymyr Dahl East Ukrainian Natl Univ, Lugansk, Ukraine
关键词
international finance; globalization; unification; harmonization; accounting; taxation;
D O I
10.30525/2256-0742/2022-8-2-83-90
中图分类号
F [经济];
学科分类号
02 ;
摘要
The need for the study of international financial relations is justified by the lack of modern scientific discourses on the methods of regulation of financial tensions in the new epidemiological conditions of business environment and appropriate methodology to manage the level of rejection of players in the international financial market. The purpose of this study is to find points of contact between accounting, tax and insurance accounting in the development of joint measures to overcome global financial risks in the process of international cooperation. The focus of the study: the development of modified accounting tools for a comprehensive and systemic solution to the internalization of international relations; unification of the national tax system, based on the requirements of the modern development of the global financial system; development of insurance measures to overcome global risks in the process of international financial cooperation. The research was conducted on the basis of expert reviews and assessments of the state of international financial relations, modern theoretical and methodological, normative-legal and legislative aspects of international financial activity; methods of dialectics, methods and principles of scientific knowledge, statistical and economic tools were used. The growth of cross-border cooperation, the emergence of new financial flows and the transformation of financial relations online have created a number of new financial linkages that not only change the traditional financial systems worldwide and the global financial system, but also require the universalization, modification, internalization of certain accounting, taxation and insurance instruments. In order to universalize the measurement of failure trends of business players in international financial markets, one of the possible models for managing a dynamic object - a system-situation model of behavior of international investors, based on combining the systemic and situational views of business players on the interpretation of financially sensitive information - is proposed; a schematic representation of the vulnerability of financial and innovation activities of business players in the context of unpredictable reactions to the proposed positions of the global financial market. It is determined that the development of international financial activity should move in the direction of: the coordination and development of countries in various financial spheres on the adoption of appropriate regulations supranational character; meaningful universalization in international financial relations; restructuring of the national financial system of Ukraine; the viability of the national financial system in the direction of centralized imperative regulation of international financial relations.
引用
收藏
页码:83 / 90
页数:8
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