Statistical and Accounting Aspects of the Formation and Assessment of Economic Indicators for the Development of Social Media as Business Entities in Ukraine
Tsal-Tsalko Y. S., Moroz Y. Y.

Tsal-Tsalko, Yuzef S., and Moroz, Yuliya Yu. (2019) “Statistical and Accounting Aspects of the Formation and Assessment of Economic Indicators for the Development of Social Media as Business Entities in Ukraine.” The Problems of Economy 4:223–230.
https://doi.org/10.32983/2222-0712-2019-4-223-230

Section: Economic statistics. Accounting and Auditing

UDC 311.657.6.316

Abstract:
At the modern stage, effective functioning of an enterprise is possible under several conditions, one of which is using various social media services in business activities. Social media, as a form of mass communication carried out by means of the Internet, allow business entities to establish and maintain the internal mechanism of economic relations as well as interact with their customers and suppliers online. The most important types of social media employed by entrepreneurial structures for their own communications or to provide services are sites. The basis for using sites by enterprises is: cooperation with business partners; hiring and training of personnel; exchange of views, thoughts or knowledge, etc. The strategic development of social media in Ukraine in the context of the growth of their role in business is impossible without applying such tools as accounting, statistics, and analysis in their management. The statistical analysis of economic indicators of the social media development, based on the data of the CEA (KVED) 63.12 “Web portals”, indicates that these entrepreneurial structures operate in the shadow economy, using the status of sole proprietor and corruption schemes for tax evasion. The main tool for eliminating this problem may be the introduction of a simplified tax system and IT technologies for social media enterprises to combat the shadow economy.

Keywords: social media, web portals, websites, business, statistics, accounting, statistical analysis.

Fig.: 6. Tabl.: 2. Bibl.: 15.

Tsal-Tsalko Yuzef S. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi Bivd., Zhytomyr, 10008, Ukraine)
Email: morozyy@ukr.net
Moroz Yuliya Yu. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi Bivd., Zhytomyr, 10008, Ukraine)
Email: morozyy@ukr.net

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