Suchergebnisse

An important prerequisite for economic activity should be considered the choice of the organizational and legal form of its implementation. Each of the organizational and legal forms has its own peculiarities, advantages and limitations, regulated by the current legislation. On the pages of the legal literature there is a lot of research concerning legal entities with different organizational and legal forms, peculiarities of their functioning, their regulatory and legal regulation, etc. However, Ukrainian legislation has undergone significant and significant changes in recent years, and many studies have lost their relevance. In January and February of 2018, significant changes were made in some legislative acts of Ukraine that introduced European principles in the issue of defining and regulating public companies, as well as societies with limited and additional responsibilities. The choice of the organizational and legal form of the enterprise requires a comparative analysis of the effectiveness of various forms of organization of the enterprise, the compliance of this form with selected goals and the strategy of the enterprise development in this or that field of activity. In the article the features of a modern joint-stock company are considered that determine the special nature of its legal status, positive and negative characteristics of JSCs. The analysis of the main changes in the legislation on societies with limited and additional responsibilities was carried out, and the features of a modern limited liability company were considered. Innovations in the legislation resolved many issues, in particular, regarding the payment of dividends, the number of participants, the withdrawal from the membership of the LLC, the inheritance of a share, the payment of a share, the concept of a corporate contract was introduced, the possibility to create supervisory council and so on was introduced. A comparison of the joint-stock company and limited liability company has been made, tendencies to decrease the number of joint-stock companies and increase of limited liability companies have been noted. In the article features of a society with additional responsibility, full society and a limited partnership are considered, their advantages and disadvantages are noted. ; В статье проведено сравнение акционерного общества и общества с ограниченной ответственностью, отмечены тенденции к снижению количества акционерных обществ и увеличению обществ с ограниченной ответственностью, рассмотрены особенности общества с дополнительной ответственностью, полного общества и коммандитного общества, отмечены их преимущества и недостатки. ; У статті проведено порівняння акціонерного товариства і товариства з обмеженою відповідальністю, відзначені тенденції до зниження кількості акціонерних товариств і збільшення товариств з обмеженою відповідальністю, розглянуті особливості товариства з додатковою відповідальністю, повного товариства і командитного товариства, відзначені їх переваги та недоліки.