“Grȕndisse einer őekonometrie” – econometric accounting theory developed at the border of the XIX - XX centuries

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise.

Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.

Legal views of s.dnistryans’kyi on major economic categories in the context of austrian law

In the article the general theoretical aspects Stanislav Dnistrians’kyi views on basic economic concepts in their relationship with the law. The opinions scholar capital, credit, the product.Displaying their interpretation of Austrian law.The influence of past and current S. Dnistrians’ky ilegal and economic ideas in his vision of the basic economic phenomena and processes.

Futurology of accounting

Reveals the importance of information sources for economic management in the
conditions of post-industrial economy, its task is to provide a wide range of involved parties. It
is argued that the accounting system does not provide for the formation of a database of
relevant financial and economic transactions engaged subjects of informational knowledge
economy, not provide figures forming all kinds of statements. We prove that the accounting
system makes it impossible to obtain the information necessary for strategic management