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The article presents a new mechanism for effective management control. In its elaboration, we relied on the concept of sustainable development (SD) with a leitmotif of strengthening moral standards and expanding the social base for improving reality; stakeholder theory with the main thesis of the coordination of public interests; system theory with a combination of factors and mechanisms of development, including economic one; as well as a historical approach that takes into account political and socio-economic conditions. The semantic connections of these theories we revealed by analysis earlier. The subject of scientific novelty is the clarification of signs (list of actions) of control, contributing to the sustainable development of enterprises, on the basis of the theories mentioned, as well as through the development of several own provisions that complement these theories. The positive potential of the proposals is due to the key principle of SD - the deep integration of social and economic issues.

The article presents a new mechanism for effective management control. In its elaboration, we relied on the concept of sustainable development (SD) with a leitmotif of strengthening moral standards and expanding the social base for improving reality; stakeholder theory with the main thesis of the coordination of public interests; system theory with a combination of factors and mechanisms of development, including economic one; as well as a historical approach that takes into account political and socio-economic conditions. The semantic connections of these theories we revealed by analysis earlier. The subject of scientific novelty is the clarification of signs (list of actions) of control, contributing to the sustainable development of enterprises, on the basis of the theories mentioned, as well as through the development of several own provisions that complement these theories. The positive potential of the proposals is due to the key principle of SD - the deep integration of social and economic issues.

The article presents a new mechanism for effective management control. In its elaboration, we relied on the concept of sustainable development (SD) with a leitmotif of strengthening moral standards and expanding the social base for improving reality; stakeholder theory with the main thesis of the coordination of public interests; system theory with a combination of factors and mechanisms of development, including economic one; as well as a historical approach that takes into account political and socio-economic conditions. The semantic connections of these theories we revealed by analysis earlier. The subject of scientific novelty is the clarification of signs (list of actions) of control, contributing to the sustainable development of enterprises, on the basis of the theories mentioned, as well as through the development of several own provisions that complement these theories. The positive potential of the proposals is due to the key principle of SD - the deep integration of social and economic issues.

The Theory of National Accounts opens up new possibilities for improving VAT taxation. New terms have been introduced: statistical tax rates are equal to the current VAT rate multiplied by the share of value added for VAT or by the share of input for the export tax refund (ETR) in products output, which are calculated for selected sectors of the economy on the basis of National Accounts. Statistical tax rates allow for determining VAT or ETR from sales turnover, which reduces the probability of tax fraud. Time limitations associated with a three-year delay in the calculation of National Accounts are treated as insignificant in many cases. The authors of the article have suggested an algorithm of taking into account VAT exemptions and made calculations using statistical data for the United Kingdom of Great Britain. Information about VAT exempted turnover should be obtained from the State Fiscal Service of Ukraine and compiled into the National Accounts Database. The Input-output approach to the calculation of VAT can be applied both for the analysis of tax legislation and for direct VAT assessment. ; Теорія національних рахунків (НР) відкриває нові можливості для вдосконалення ПДВ оподаткування. Вводяться нові терміни: статистичні податкові ставки, що дорівнюють поточній податковій ставці, помноженій на частку валової доданої вартості для ПДВ або на частку товарів (послуг), що надходять для експортного відшкодування (ЕВ) у випуску продукції, які розраховуються для різних галузей економіки на основі НР. Статистичні податкові ставки дозволяють розрахувати ПДВ і ЕВ, виходячи з обороту по реалізації, що мінімізує податкове шахрайство. При цьому мова йде саме про ПДВ, а не про податок з обороту. Часові обмеження, пов'язані з тривалістю розрахунку НР, у багатьох випадках оцінюються як незначні. Пропонується алгоритм обліку податкових пільг у базі даних НР. Підхід "витрати-випуск" до розрахунку ПДВ може застосовуватися як для аналізу дотримання чинного законодавства, так і безпосередньо для розрахунку ПДВ.

The paper considers the risk identification of inefficiency concerning 51 Ukrainian joint-stock companies of machine building in 2012–2017. The value added at factor cost (VA) is determined as the resulting indicator of production efficiency, which is a source of income of various social groups, so it contributes to combined efforts. To support advanced production and management technologies, rather than an extensive market capture, the multiplicative model of VA has been suggested with the VA share in output to assess the quality processes within the enterprise. Economic analysis of the annual public financial statements and the structural statistics were conducted to study proportion between the cost elements in sum of expenses with link to profit in net turnover for the main operating activity. As a result the models of two types of risk coefficient have been proposed. It has been verified by statistical analysis. Data were checked on submission to normal distribution law by Shapiro – Wilk test and homogeneity by coefficient of variation. With the help of nonparametric analysis of variance by Kruskal – Wallis test and Spearman rank correlation coefficients; it has been proved that risk groups differ from other enterprises and from each other statistically significantly. We conclude that 37% of the sample enterprises are risky; a third of this is the large and medium-sized companies. Advantages of the method in comparison with Ward clusterization were shown. When making decisions about resource allocation, it should be confirmed that the enterprise is risk-free according to algorithms provided. To improve situation it needs to apply sustainable development concept.

The article studies the significance of public institutions for successful functioning of a market economy. The emphasis is placed on the fact that market institutions are formed through social organization and evolution. The structure of modern society is clarified; combination of professional performance of the functions of its social group and adherence to moral values are selected to be the main criterion of the structure. The hypothesis of isomorphism of the social structure is advanced, according to which the decrease in the share of people in civil society with rent-seeking behavior can lead to similar shifts in business and public sector. The system of economic control is proposed that corresponds to division of society into three main social groups. The new content of control, which proceeds from the concept of sustainable development and the theory of systems, is revealed. The essence of the new type of control is formation of socially significant analytical information capable of launching mechanisms of self-organization of enterprises, including self-control. The main corrective tool is the publication of these findings. Attention is paid to original sources of information for civil control (for example, financial and tax reporting of enterprises), which is not a commercial secret in accordance with Ukrainian legislation. Institutional mechanisms, such as compulsory mechanism of the law, normative mechanism of professional opinion, imitative mechanism of positive practice, promotion of information, involvement of supporters and cooperation with foundations are listed. It is concluded that the introduction of economic control by civil society can strengthen public institutions such as law, morality, property, enterprise, trust in society, fair competition, etc. This, most likely, will have a positive impact on development of the economy.