UDC 330.342.146:06.07
Storonyanska, I. Z., & Volynets, U. A. (2015). Hromads'ki orhanizatsiyi v systemi konsolidovanoyi sotsial'noyi vidpovidal'nosti [Public organizations in the system of consolidated social responsibility]. Rehional'na ekonomika - Regional Economy, 78(4). [in Ukrainian].
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Authors

Resume

The theoretical basis of consolidated social responsibility in the context of formation of mechanisms of its activation in Ukraine is discussed. The article outlines the role of socially responsible activities in forming a system of consolidated social responsibility of public organizations. The qualitative and quantitative characteristic is given, the main trends of the modern stage of formation and development of Russian model of social responsibility are determined. The forms of manifestation of social responsibility of economic agents are considered, the synergistic effect of the implementation of the consolidated socially responsible activities of companies, the state and the individual are found. The authors determined that the effective interaction of social partners, creating favourable conditions for sustainable social dynamics we must endeavour to ensure in practice equal, joint social responsibility. Consolidated liability was higher and more sustainable under conditions of, with one hand, the most complete coincidence of interests of social partners, and on the other hand, coherence and equal partners of their contribution to shared responsibility. Need for a synergistic approach to the construction of a system of socially responsible activities on a collegiate basis is investigated. The changes that take place in the tax regulation of social, community and charitable activities are solved. The tendencies of development of modern state policy in Ukraine are selected, aimed at the functioning of institutions of civil society, both in the context of the establishment and activity of public and charitable organizations. The results of the author research on the construction of the system of socially responsible activities on a collegiate basis with involvement of all agents in the economy are presented, which is one of the defining conditions of civil society formation in Ukraine. Analysis of changes in the tax regulation of social, community and charitable activities, has allowed establishing that the main problems in this area relate to the definition of profit status of the organization, determining the objects of taxation and regulation “donor” financing public organizations. The consolidated implementation of the concept of socially responsible activities of enterprises, state, public organizations and persons on the basis of harmonization of their interests, actions and equitable contribution to the shared responsibility will help to achieve synergistic effect. The authors determined that an important element in the revitalization of these processes is the functioning of public and charitable organizations which are full-fledged actors and the unifying link in the system of socially responsible activities. However, the institutional field of their establishment and operation remains less favourable and requires improvement to ensure effective tax regulation.

Keywords:

public organizations, consolidated social responsibility, synergetic effect, socially responsible activities, agents in economy