Legal Aspects of Dividend Payment in a Limited Liability Company

Palabras clave: actores determinantes, dividendos, procedimiento de pago de dividendo, procedimiento de pago de dividendos, política de dividendos, sociedad de responsabilidad limitada

Resumen

El objetivo del estudio fue identificar formas, objetivos principales y medidas regulatorias que pueden mejorar el desarrollo de la regulación legal del pago de dividendos en una sociedad de responsabilidad limitada. El estudio involucró tres métodos: observación directa, comparación y análisis del contenido de los documentos que proporcionan la regulación legal del pago de dividendos en a nivel estatal e interestatal. Todo indica que, el éxito de la actividad empresarial depende directamente de la regularidad de los beneficios y la cantidad de capital de la empresa, mientras que es inversamente dependiente de la regularidad y el tamaño de los dividendos. Se concluye que, el tipo y la forma de la política de dividendos se rige en parte por el estado de derecho y en parte está determinada por factores comerciales no legales. Una política de dividendos óptima significa que debe haber un equilibrio adecuado entre el pago de dividendos actuales y el crecimiento futuro de las ganancias de la empresa. En este caso, el procedimiento establecido por ley y la secuencia de acciones que preceden al pago de dividendos indica la libertad empresarial parcial de los participantes en este asunto.

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Biografía del autor/a

Oleksandra S. Yavorska, Ivan Franko National University of Lviv

Doctor of Law, Professor, Intellectual Property, Information and Corporate Law Department, Law Faculty, Ivan Franko National University of Lviv, Lviv, Ukraine.

Pylyp D. Pylypenko, Ivan Franko National University of Lviv

Doctor of Law, Professor, Social Law Department, Law Faculty, Ivan Franko National University of Lviv, Lviv, Ukraine.

Svitlana M. Synchuk, Ivan Franko National University of Lviv

Doctor of Law, Professor, Social Law Department, Law Faculty, Ivan Franko National University of Lviv, Lviv, Ukraine.

Iryna I. Shpuhanych, Ivan Franko National University of Lviv

PhD in Law, Associate Professor, Intellectual Property, Information and Corporate Law Department, Law Faculty, Ivan Franko National University of Lviv, Lviv, Ukraine.

Yustuna Y. Samagalska, Ivan Franko National University of Lviv

PhD in Law, Associate Professor, Intellectual Property, Information and Corporate Law Department, Law Faculty, Ivan Franko National University of Lviv, 79000, Lviv, Ukraine.

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Publicado
2021-10-01
Cómo citar
Yavorska, O. S., Pylypenko, P. D., Synchuk, S. M., Shpuhanych, I. I., & Samagalska, Y. Y. (2021). Legal Aspects of Dividend Payment in a Limited Liability Company. Cuestiones Políticas, 39(70), 119-138. https://doi.org/10.46398/cuestpol.3970.07
Sección
Derecho Público