Поняття підприємницької діяльності як об’єкта контролю та нагляду

Abstract

Уточнено сутність поняття підприємницької діяльності як об’єкта контролю та нагляду. З’ясовано зміст поняття «підприємництво» та розмежування поняття «підприємництво» і «підприємницька діяльність». Окреслено та проаналізовано основні концептуальні підходи до визначення поняття «підприємницька діяльність», визначено їх основні переваги та недоліки. Приймаючи до уваги зміст контрольно-наглядової діяльності, сформульовано визначення поняття «підприємницька діяльність як об’єкт контролю та нагляду».

The article delves into the nuanced conceptualization of entrepreneurial activity in Ukraine as an object of control and oversight. Legislative texts, primarily the Economic Code of Ukraine, often confl ate the concepts of "entrepreneurship" and "entrepreneurial activity". This confl ation is problematic given that these terms do not signify identical phenomena entrepreneurial activity, in fact, is encompassed by entrepreneurship. Within the scholarly literature, diverse approaches towards defi ning "entrepreneurial activity" are apparent, each with its own unique merits and shortcomings. Adopting a phenomenological approach to understanding "entrepreneurial activity" depicts this as a distinct socio-economic phenomenon. The subjective-intellectual approach to interpreting "entrepreneurial activity" lays emphasis on the individual engaged in the pertinent activity — the subject of entrepreneurial action (the entrepreneur). Meanwhile, an activity-based approach to understanding the concept of ‘entrepreneurial activity’ centers on the character of this activity as it is objectifi ed in reality, thereby comprehending it as an entrepreneurial activity. Considering the merits and shortcomings of these approaches, we can conclude that entrepreneurial activity is an autonomous, proactive, and systematic endeavor (non-wage labor). This activity falls within the legal purview of the entrepreneurial activity regime and is executed by individuals and legal entities that hold the status of a business entity (entrepreneur). Nevertheless, it is crucial to acknowledge that entrepreneurs undertake such activities with the objective of generating profi t, doing so at their own risk and responsibility through product creation, work performance, and service provision. Understanding the essence and features of control and supervision activities allows us to form an opinion about what should be understood by the concept of “entrepreneurial activity as an object of control and supervision”. In this regard, entrepreneurial activity encapsulates the proactive measures taken by a subject to acquire the legal status of an entrepreneurial actor, as well as the exercise of such status with the objective of profi t generation. Such activities, without infringing upon the freedom of entrepreneurship in Ukraine, are subjected to control and supervisory measures to uphold the rule of law in the realm of entrepreneurial activity. As an object of control and supervision, entrepreneurial activity manifests as an economic endeavor driven toward profi t-making. Given its inherent risk to the entrepreneur, society, and the state, it necessitates governmental intervention. This intervention, executed by a legally sanctioned body, is regulated by law in terms of its basis and implementation. Through effective control and supervision, this authorized entity is able to detect and promptly address legal violations, particularly when the entrepreneur may be unaware of such infractions. This swift intervention facilitates the correction of any violations within the business entity. In such circumstances, an entrepreneur who has unknowingly violated the requirements of the law and learned about it as a result of the implementation of control and supervisory activities in relation to him can correct this situation and really conscientiously carry out his economic activity, thus preventing a violation of law and order and harming public interests.

Уточнена сущность понятия предпринимательской деятельности как объекта контроля и надзора. Выяснено содержание понятия "предпринимательство" и разграничение понятий "предпринимательство" и "предпринимательская деятельность". Обозначены и проанализированы основные концептуальные подходы к определению понятия «предпринимательская деятельность», определены их основные преимущества и недостатки. Принимая во внимание содержание контрольно-надзорной деятельности, сформулировано определение понятия «предпринимательская деятельность как объект контроля и надзора».