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In the article the Western European experience of plurilingualism formation in the terms of school education is analyzed. Particular attention is given to further clarify the meaning of "tendency" as a category of comparative pedagogy. It is understood as a trend of educational changes, caused by numerous political, social, cultural and scientific factors that interact in society, often causing controversy, and has as a result the new quality of educational processes. The tendency in multilingual education of schoolchildren in Western European countries represents the direction of educational changes, which is the result of political, economic, socio-cultural, ethno-linguistic and pedagogical processes aimed at fostering schoolchildren' ability to practice in their studies and daily life several languages. The author revealed the general and level tendencies in the process of schoolchildren multilingual education development in Western European countries (the second half of the 20th – beginning of the 21st century). The analysis of pedagogical experience of multilingual education in Western Europe identified the following main tendencies of this process. Diversification means: 1) expanding the range of languages offered for study, among them are the main European languages, as well as weight gain Asian languages; 2) globalization of English and use it as a lingua franca. Economization is implemented: 1) in forming the ability to inter-ethnic dialogue and understanding through study languages of close origin; 2) the application of the functional approach to learning multiple languages, which involves the formation of multi-competence and "linguistic capital". Ecologization is to: 1) use in the learning process different languages, saving local dialects to preserve the linguistic landscape; 2) deep mastery of the every student's mother tongue for the normal formation of thinking processes and the preservation of his/her cultural identity. Convergence is embodied in: 1) creation of a European educational space of language education through the use of common competencies and assessment parameters – European Framework of Reference; 2) applying the integrated curriculum of language subjects. Divergence is realized through the use of various technological approaches (immersion, receptive, propaedeutic technologies). Individualization is based on the position that plurilingualism is not a privilege of the gifted elite representatives, and can be formed by every person, 2) in opportunities for the creation of individual linguistic repertoire and educational route for each of the schoolchildren. Value dimension is provides by: 1) a focus on intercultural education and civic consciousness that is expressed in the formation of the ability to live together and interact effectively in a multilingual environment of modern Europe, recognizing the equivalence of all languages and cultures; 2) willingness to mediate in intercultural relations and to act as a citizen of the united Europe. These trends developed under the influence of general tendencies (globalization, internationalization, intercultural dialog) and have displays on: pan European (mega), state or national (macro), regional (meso), local (micro) and individual (nano) levels. The author identified the general and level tendencies of development of schoolchildren multilingual education in Western Europe, and invited to consider them as a platform for further reflection and discussion, experimental work development in the interests of national education system perfection. ; У статті розглянуто західноєвропейський досвід формування індивідуальної багатомовності в умовах шкільної освіти. Особливу увагу приділено подальшому уточненню змісту поняття «тенденція» як категорії порівняльної педагогіки. Автором виявлено загальні та рівневі тенденції розвитку багатомовної освіти школярів у країнах Західної Європи, і запропоновано їх розглядати як платформу для подальшого осмислення, обговорення та проведення експериментальної роботи в інтересах розвитку багатомовної освіти в Україні.

It has been defined that the current state of the world development in the socio-economic and political terms is characterized by the rapid development of the integration processes in the world and, particularly, in Europe. For these reasons, the development of the European integration as well as the problems that arise in the European Union affect not only the countries which are members of the EU but also others, so the problems, which can be solved in the future, have been identified. The problems of capital migration, which influence the economic development of the countries and the factors of deep imbalance in the Eurozone have been investigated. It has been established that the European Union (EU) is a political and economic partnership consisting of 28 states. The EU is a unique formation in the system of world relations, which has a powerful economic and political force. The world integration processes that affect both external and internal factors have been singled out, it is indicated that the countries which once used to be the engine of the European integration, now significantly prevent it. The economic parameters of the European Union have been analyzed and their general problems have been highlighted, such as: the problem of ratification of the Constitution of the European Union; European sovereign debt crisis; the growth of populists, nationalist and anti-Western political parties support; the migration crisis and the withdrawal of Great Britain from the EU, called Brexit. The expediency of the European Union expanding as an objective process, which is connected with the globalization of the world economy, has been substantiated. The scenarios of the European Union development on the basis of the integration and prospects of countries in the Euro zone have been suggested. ; Определено, что современное состояние мирового развития в социально-экономическом и политическом плане характеризуется быстрым развитием интеграционных процессов в мире и в частности в Европе. По этим причинам развитие ...

In the article the mechanism of value added tax collection in the European Union countries is analyzed. In particular the features of taxation object determination, methods of VAT obligations payments, methods of tax obligations' origin moment determination, terms of grant of tax deductions and others like that are found out. The special attention is spared to the study of Western Europe countries experience in the field of fight against manipulations in the system of value added taxation. Keywords: value added tax, object of taxation, tax rate, tax deduction, budgetary compensation, tax obligation. ; У статті проаналізовано механізм стягнення податку на додану вартість у країнах Європейського Союзу, зокрема з'ясовано особливості визначення об'єкта оподаткування, способи розрахунку зобов'язань з ПДВ, методи визначення моменту виникнення податкових зобов'язань, умови надання податкових пільг тощо. Особлива увага приділена вивченню досвіду країн Західної Європи у сфері боротьби з маніпуляціями в системі оподаткування доданої вартості. Ключові слова: податок на додану вартість, об'єкт оподаткування, податкова ставка, податкова пільга, бюджетне відшкодування, податкове зобов'язання.

У статті розглянуто законодавство, що регулює амортизаційну політику вітчизняних та російських підприємств. Проведено аналіз сильних і слабких сторін обох систем, а також їхні основні спільні недоліки в порівнянні з законодавством розвинутих західних країн. Запропоновані напрямки подальшого вдосконалення податкового законодавства у сфері амортизації. ; The legislation regulating the depreciation policy of the domestic and Russian enterprises is considered in the article. The analysis of strengths and weaknesses of both systems, and their basic common faults in comparison with the legislation of the developed western countries is carried out. Directions of the further improvement of the tax legislation in depreciation sphere are offered.

Розкриваються особливості парламентської відповідальності уряду в країнах Західної Європи. Визначено, що відповідальність уряду перед парламентом може виступати у вигляді колективної відповідальності уряду як органу виконавчої влади та індивідуальної відповідальності (пов'язана з обов'язком кожного міністра особисто відповідати за діяльність, що проводиться міністерством, яке він очолює). Проаналізовано відносини між органами законодавчої і виконавчої влади, пов'язані з парламентською відповідальністюуряду: вотум довіри, вотум недовіри. ; В статье раскрываются особенности парламентской ответственности правительства в странах Западной Европы. Определено, что ответственность правительства перед парламентом может выступать в виде коллективной ответственности правительства как органа исполнительной власти и индивидуальной ответственности (связана с обязанностью каждого министра лично отвечать за деятельность, проводимую министерством, которое он возглавляет). Проанализированы отношения между органами законодательной и исполнительной власти, связанные с парламентской ответственностью правительства: вотум доверия, вотум недоверия. ; The article reveals the features of parliamentary responsibility of the governments of Western Europe. When the government or some of its members is to be failing to carry out their duties, parliament can initiate procedures which have the potential to replace all or part of the government. There are two different types of procedure. One is the withdrawal of confidence in the government or in individual ministers. The requirement for a certain minimum number of votes to be obtained before such motions can be initiated or passed highlights the relative strengths of the different political groups within parliament. Where the government has a parliamentary majority, it can usually count on that majority to block the motions. The majority of the parliaments in Europe allow votes of no confidence in the government. Where the legitimacy of the government rests on parliamentary confidence, the withdrawal or denial of confidence by parliament can force the government out of power. For a vote of no confidence to be passed an absolute majority of all members of the chamber (or chambers, if votes are taken in joint session) is required. Where the collective responsibility of the Cabinet is stressed, a votum of no confidence againstindividual members is prohibited. Several parliaments admit both collective and individual responsibility and allow both types of no confidence motions. The difference between votum of no confidence in the government as a whole and votum against individual ministers were researched.It is concluded that institute of government' parliamentary responsibility of is the an integral feature of a democratic state with parliamentarianism, ensuring the optimal functioning of the highest bodies of state legislative and executive power.

The article reveals the features of parliamentary responsibility of the governments of Western Europe. When the government or some of its members is to be failing to carry out their duties, parliament can initiate procedures which have the potential to replace all or part of the government. There are two different types of procedure. One is the withdrawal of confidence in the government or in individual ministers. The requirement for a certain minimum number of votes to be obtained before such motions can be initiated or passed highlights the relative strengths of the different political groups within parliament. Where the government has a parliamentary majority, it can usually count on that majority to block the motions. The majority of the parliaments in Europe allow votes of no confidence in the government. Where the legitimacy of the government rests on parliamentary confidence, the withdrawal or denial of confidence by parliament can force the government out of power. For a vote of no confidence to be passed an absolute majority of all members of the chamber (or chambers, if votes are taken in joint session) is required. Where the collective responsibility of the Cabinet is stressed, a votum of no confidence againstindividual members is prohibited. Several parliaments admit both collective and individual responsibility and allow both types of no confidence motions. The difference between votum of no confidence in the government as a whole and votum against individual ministers were researched.It is concluded that institute of government' parliamentary responsibility of is the an integral feature of a democratic state with parliamentarianism, ensuring the optimal functioning of the highest bodies of state legislative and executive power. ; В статье раскрываются особенности парламентской ответственности правительства в странах Западной Европы. Определено, что ответственность правительства перед парламентом может выступать в виде коллективной ответственности правительства как органа исполнительной власти и индивидуальной ответственности (связана с обязанностью каждого министра лично отвечать за деятельность, проводимую министерством, которое он возглавляет). Проанализированы отношения между органами законодательной и исполнительной власти, связанные с парламентской ответственностью правительства: вотум доверия, вотум недоверия. ; Розкриваються особливості парламентської відповідальності уряду в країнах Західної Європи. Визначено, що відповідальність уряду перед парламентом може виступати у вигляді колективної відповідальності уряду як органу виконавчої влади та індивідуальної відповідальності (пов'язана з обов'язком кожного міністра особисто відповідати за діяльність, що проводиться міністерством, яке він очолює). Проаналізовано відносини між органами законодавчої і виконавчої влади, пов'язані з парламентською відповідальністюуряду: вотум довіри, вотум недовіри.

The article reveals the features of parliamentary responsibility of the governments of Western Europe. When the government or some of its members is to be failing to carry out their duties, parliament can initiate procedures which have the potential to replace all or part of the government. There are two different types of procedure. One is the withdrawal of confidence in the government or in individual ministers. The requirement for a certain minimum number of votes to be obtained before such motions can be initiated or passed highlights the relative strengths of the different political groups within parliament. Where the government has a parliamentary majority, it can usually count on that majority to block the motions. The majority of the parliaments in Europe allow votes of no confidence in the government. Where the legitimacy of the government rests on parliamentary confidence, the withdrawal or denial of confidence by parliament can force the government out of power. For a vote of no confidence to be passed an absolute majority of all members of the chamber (or chambers, if votes are taken in joint session) is required. Where the collective responsibility of the Cabinet is stressed, a votum of no confidence againstindividual members is prohibited. Several parliaments admit both collective and individual responsibility and allow both types of no confidence motions. The difference between votum of no confidence in the government as a whole and votum against individual ministers were researched.It is concluded that institute of government' parliamentary responsibility of is the an integral feature of a democratic state with parliamentarianism, ensuring the optimal functioning of the highest bodies of state legislative and executive power. ; В статье раскрываются особенности парламентской ответственности правительства в странах Западной Европы. Определено, что ответственность правительства перед парламентом может выступать в виде коллективной ответственности правительства как органа исполнительной власти и индивидуальной ответственности (связана с обязанностью каждого министра лично отвечать за деятельность, проводимую министерством, которое он возглавляет). Проанализированы отношения между органами законодательной и исполнительной власти, связанные с парламентской ответственностью правительства: вотум доверия, вотум недоверия. ; Розкриваються особливості парламентської відповідальності уряду в країнах Західної Європи. Визначено, що відповідальність уряду перед парламентом може виступати у вигляді колективної відповідальності уряду як органу виконавчої влади та індивідуальної відповідальності (пов'язана з обов'язком кожного міністра особисто відповідати за діяльність, що проводиться міністерством, яке він очолює). Проаналізовано відносини між органами законодавчої і виконавчої влади, пов'язані з парламентською відповідальністюуряду: вотум довіри, вотум недовіри.

Зроблено порівняльний аналіз постановки статевого виховання в провідних країнах світу. Визначено 4 основні періоди генези статевого виховання, проаналізовано їх особливості, характерні акценти у формуванні компетентностей школярів впродовж кожного з цих періодів. Підкреслено значення сексуальної революції у зміні підходів до вирішення проблем статевого виховання в закладах освіти. Виокремлено різні підходи до змісту, форм та технологій статевого виховання, починаючи від абстинентного, що базується на утриманні від сексуальних стосунків до шлюбу, і закінчуючи радикальним статевим вихованням з домінуванням сексуальної соціалізації. Названо ключову проблему в розробці змісту статевого виховання, а саме: визначення співвідношення вивчення питань сексуальності та ідеї навчання утриманню від дошлюбних статевих контактів. На початку ХХІ ст. спостерігається тенденція заміщення спеціального предмета зі статевого виховання включенням проблем статевого виховання в інші шкільні предмети на основі принципу мультидисциплінарності. Вказано, що реалізація змісту має здійснюватися через використання різноманітних стратегій і технологій навчання: медіа-технологій, відеоінформаційних, інтерактивних і проектних технологій. Обґрунтовано необхідність використання в закладах освіти України окремих елементів зарубіжного досвіду. ; A comparative analysis of sexual education formation in the leading countries of the world is conducted in the article. Four main periods of sexual education genesis have been distinguished, their features and characteristic emphases in the formation of students' competences during each of these periods have been analyzed. In particular, one-sided approach to solving the problems of sexual education is shown, namely the emphasis on sexual aspects of it, ignoring the connection of sexuality with marriage and childbirth. The importance of sexual revolution in changing the approaches to solving the problems of sexual education in educational institutions is emphasized. The transformation of moral and family values, the loosening of social control over the pre-marital behavior of young people, the legalization of same-sex love, the separation of sexuality and reproduction, the normalization of unproductive sexuality – these and other realities of life have pushed the governments of many foreign countries to revise the attitude towards the sexual education of schoolchildren. Different approaches to the content, forms and technologies of sexual education, from abstinence from sexual relations before marriage to radical sexual education with the domination of sexual socialization, have been singled out. The key problem in the content of sexual education development, namely the identification of the relationship between the study of the issues of sexuality and the idea of teaching the abstinence from premarital sexual contacts, have been determined. At the beginning of the XXI century a tendency for the replacement of a special subject on sexual education by means of integration of the problems of sexual education into other school subjects based on the principle of multidisciplinarity is observed. The content of sexual education in contemporary pedagogical systems of the West is analyzed, the focus is on issues such as attitudes towards sexuality, the formation of a contraceptive culture of the youth, gender aspects of sexual education, homosexuality, and others. The content should be implemented via the use of a variety of training strategies and technologies, namely, media, interactive technologies, video, project work. The necessity of using certain elements of foreign experience in educational institutions of Ukraine has been substantiated.

Зроблено порівняльний аналіз постановки статевого виховання в провідних країнах світу. Визначено 4 основні періоди генези статевого виховання, проаналізовано їх особливості, характерні акценти у формуванні компетентностей школярів впродовж кожного з цих періодів. Підкреслено значення сексуальної революції у зміні підходів до вирішення проблем статевого виховання в закладах освіти. Виокремлено різні підходи до змісту, форм та технологій статевого виховання, починаючи від абстинентного, що базується на утриманні від сексуальних стосунків до шлюбу, і закінчуючи радикальним статевим вихованням з домінуванням сексуальної соціалізації. Названо ключову проблему в розробці змісту статевого виховання, а саме: визначення співвідношення вивчення питань сексуальності та ідеї навчання утриманню від дошлюбних статевих контактів. На початку ХХІ ст. спостерігається тенденція заміщення спеціального предмета зі статевого виховання включенням проблем статевого виховання в інші шкільні предмети на основі принципу мультидисциплінарності. Вказано, що реалізація змісту має здійснюватися через використання різноманітних стратегій і технологій навчання: медіа-технологій, відеоінформаційних, інтерактивних і проектних технологій. Обґрунтовано необхідність використання в закладах освіти України окремих елементів зарубіжного досвіду. ; A comparative analysis of sexual education formation in the leading countries of the world is conducted in the article. Four main periods of sexual education genesis have been distinguished, their features and characteristic emphases in the formation of students' competences during each of these periods have been analyzed. In particular, one-sided approach to solving the problems of sexual education is shown, namely the emphasis on sexual aspects of it, ignoring the connection of sexuality with marriage and childbirth. The importance of sexual revolution in changing the approaches to solving the problems of sexual education in educational institutions is emphasized. The transformation of moral and family values, the loosening of social control over the pre-marital behavior of young people, the legalization of same-sex love, the separation of sexuality and reproduction, the normalization of unproductive sexuality – these and other realities of life have pushed the governments of many foreign countries to revise the attitude towards the sexual education of schoolchildren. Different approaches to the content, forms and technologies of sexual education, from abstinence from sexual relations before marriage to radical sexual education with the domination of sexual socialization, have been singled out. The key problem in the content of sexual education development, namely the identification of the relationship between the study of the issues of sexuality and the idea of teaching the abstinence from premarital sexual contacts, have been determined. At the beginning of the XXI century a tendency for the replacement of a special subject on sexual education by means of integration of the problems of sexual education into other school subjects based on the principle of multidisciplinarity is observed. The content of sexual education in contemporary pedagogical systems of the West is analyzed, the focus is on issues such as attitudes towards sexuality, the formation of a contraceptive culture of the youth, gender aspects of sexual education, homosexuality, and others. The content should be implemented via the use of a variety of training strategies and technologies, namely, media, interactive technologies, video, project work. The necessity of using certain elements of foreign experience in educational institutions of Ukraine has been substantiated.

У статті розглянуто сучасні підходи ЄС до лінгвістичного розмаїття, організацію раннього навчання іноземних мов у західноєвропейських країнах. Обґрунтовано роль мультилінгвалізму як стратегії, що поєднує Європейський Союз і сприяє його культурному, політичному й економічномузростанню. ; The article focuses on modern approaches of the European Union toward its language diversity and on teaching foreign languages at the very beginning in West European countries. The author describes multilingualism as a way of uniting the European Union, enhancing its political, economical and cultural development.

In the first days of the activity of Ukrainian People's Council state and legal institutions were formed, and their functioning created conditions for the revival and development of the Ukrainian state. However, Galician politicians realized that the fate of the ZUNR in those historical conditions was largely dependent on its international recognition and the support of great powers. It was actualized by the fact that the revived Polish state tried to legalize its claims on Eastern Galicia.Along with the plans of national-state construction, Ukrainian politicians faced the problem of forming the conceptual foundations of foreign policy, defining its priorities, and establishing an appropriate foreign policy apparatus. On November 9, 1918, the government was formed – the State Secretariat, which united 14 Secretariats, including the State Secretariat of Foreign Affairs.Trying to take advantage of political and international realities, the ZUNR government concentrated its foreign policy activities on two directions: the establishment of relations with the UPR and the recognition of the WUPR by the victorious countries in the First World War (Entente, USA) and stopping the aggression of Poland with their assistance. Under the act of unification on January 22, 1919, an association of the ZUNR and the UPR was constitutionalized in one sovereign state of the People's Republics. However, there was no real association. Significant historical, psychological, ideological and political disagreements that had accumulated over the centuries came out. The political weakness of the UPR did not allow it to help ZUNR. In addition, the UPR itself was not recognized by the Western world.Galician politicians had good reason to rely on the international recognition of ZUNR during the Paris Peace Conference. However, significant successes in Paris could not be achieved, as Western politicians favored Poland as a stronger partner than ZUNR. In defending the right to their own statehood, Galician politicians at the talks in Riga (1920) sought not to legitimize the annexation of the Eastern Galicia by Poland. Although the goal was not achieved, however, the ZUNR leaders believed that Galician delegation was successful in the negotiations, as information was provided to the world press about the current state of the Galician problem. The ZUNR exiled government in Vienna focused on diplomacy and the international recognition of the Ukrainian state, hoping for international conferences and the League of Nations. However, neither the Council of Ambassadors of the Entente countries nor the League of Nations hastened to return to the issue of Galician statehood.The successes of the foreign policy of the politicians of the Western Ukrainian state were reduced by inconsistency of actions and conflicts within the Ukrainian delegations, by controversial foreign policy opinions, maximalism, and uncompromisingness. Excessive hopes for the Entente states inhibited the formation of practical political thinking. One can agree with the conclusions of the researchers that the ZUNR governments did not formulate clear concept of their foreign policy. ; Обґрунтовано право ЗУНР на міжнародне визнання та реалізацію ідеї самостійного існування власної держави. Охарактеризовано дипломатичні заходи українських політиків, спрямовані на здобуття міжнародного визнання у протидії спробам інкорпорації Галичини до складу Польщі. Проаналізовано норми міжнародних договорів, укладених у межах міжнародних конференцій, які визначали державно-правовий статус ЗУНР. Простежено зміни в державно-правовому статусі ЗУНР у період її діяльності.

The author pays attention to principally different positions of the countries-winners in the First World War regarding the possibility of Ukrainians living on Russian and Austrian ethnic territories to realize their right to express their identity. The author starts his analysis with the closing period of war when there was an urgent need for defining of international political status of the Russian Empire which was experiencing revolutionary transformations. Austrian-Hungarian Empire also faces the need for political transformation and reestablishment of the whole Central Europe. The author argues that it is simply impossible to ignore the problem of self-identification of Ukrainian nation in the system of international relations during the closing period of the First World War and after-war period. With the help of peaceful Brest-Litovsk Treaties between the countries of the Fourth International Unity and the Ukrainian National Republic and Soviet Russia there were created the legal foundations of Ukrainian self-identification on the territories of the Western Ukraine. During the closing war period Ukraine actively took part as a subject in the system of international economic relations. That is why, not only the basis of political statehood was created, but also economical prerequisites which could not have been ignored. There has also been made an analysis of the political circles of the countries-winners in the First World War which could have had impact on the national self-identification of Ukrainians. The author pays attention to the peculiarities and all the conditions related to the position of all the major countries concerning self-identification of those Ukrainians who lived on their own ethnic territories which at that time were parts of the Russian Empire as well as Ukrainians who lived on the territories which belonged to the Austrian-Hungarian Empire. The author has also made the analysis of the individual approach of the countrieswinners of the First World War to the self-identification of Ukrainians who lived on the territories of the former Russian and Austrian-Hungarian Empires and all the factors which had an impact on the formation of different positions of the countries-winners. A particular attention has been paid to the problem of interrelations of self-identification of Ukrainians and other nations living in the Central Europe. Predominantly the analysis of the Ukrainian question in the context of after-war restructuring of Polish and Romanian nations has been made. The author comes to a conclusion that the position of countries-winners has been formed under the determined impact of France which used the implicit arguments in favor of this position, namely necessity to rebuild the most vivid countries in the Central Europe, the absence of social disposition of Ukrainian nation required for rebuilding of statehood, necessity to avoid active involvement of Ukrainians into the ethnical-political processes on the territories of the former Russian Empire. ; У статті досліджується процес формування політичними колами країн-пере- можниць у Першій світовій війні позиції щодо державницького самовизначення українців. Автор звертає увагу на особливості та зумовленість позиції кожної з Голов- них Держав у питанні самовизначення українців, які проживали на етнічних територіях у складі як Російської імперії, так і Австро-Угорської імперії.

The current Constitution of Ukraine provides equal rights for men and women in all spheres of social life, but in reality the advantage remains on the side of men. One should only mention such spheres of life as family, politics and business (especially big business), where the representatives of the strong half of mankind play a dominant role in our time. Ago, the article analyzes the views of Ukrainian and scholarly other countries on the gender education of student youth as a socio-pedagogical problem, reveals the common and different in the methodology of gender pedagogy, mechanisms of implementation of the gender approach in the educational space. The author reveals the main strategies for the implementation of gender education of German youth, youth in the Great Britain and Ukraine, analyzes the gender orientation of vocational guidance work among the youth of certain countries, the peculiarities of the functioning and adoption of the principles of gender education inseparable from educational processes, raising the general gender culture of society, and deepening the gender competence of teachers through the internal ‑ and their externally raising their qualifications. The features of the gender education process in the German schools of different types and in schools of Great Britain, in particular in elementary and primary schools, are specified, implementation of the content, forms, methods and methods of gender education is specified; the peculiarities of the historical development of the educational system in Germany are determined, the ways of the formation of gender education of the student youth of Germany at the present stage, which is carried out through joint, separate and partly separate education, are specified. The introduction of a gender component to the Ukrainian educational system is the introduction of respect for the dignity of each person, the lack of stamps on materials and textbooks on the implementation of certain social roles. ; У статті проаналізовано погляди українських та ...

After the collapse of the Soviet Union, and with it the collapse of the isolation policy, the countries that were part of it, including Ukraine, automatically became players, or rather "victims" of the open market. Ukraine's industry, which was second in terms of capacity in the USSR, was not competitive and backward compared to countries that developed on a "western type" model: open markets, free competition, the movement of world capital without borders, the introduction of advanced technologies and innovations. Another blow was the deep cooperation of industry with the industry of other union republics, which did not allow to get a closed cycle in production with of high added value, and the former allies in the new conditions of market relations became rivals. This led to a serious recession in the economy and the search for a model of existence that would allow it to evolve. At the same time, Ukraine has access to the technology market, education, new ways and methods, both in business and in the public sphere. Gradually began to reorient the world market and implement international standards, which made it possible to reduce the dependence on the old (traditional) markets, especially Russia after the war began in 2014. Ukraine has adopted and ratified the system of international law, which is one of the tools of world globalization processes. The more Ukraine became closer to the western countries, the greater appeared the tension in relations with Russia, which does not perceive the "Western model" of development and wants to expand its political, economic, military, territorial potential at the expense of post-Soviet countries and become a full-fledged global player in the world, and Ukraine is one of the key countries that will help achieve the goal. Globalization processes have both a threat and opportunities for countries that are in the zone of globalization influence. We must understand what consequences Ukraine can expect from globalization, and which development concept will be able to ensure ...

The analysis of the financial support mechanisms of small and medium-sized eneterprises due to the Covid-19 pandemic crisis in Western Europe was conducted in the article. The tools of the state anti-crisis management, which were used in the period from March to May 2020, could be diversified in the following areas: support of health care facilities and production of related goods; loan guarantee; tax benefits or tax exemptions; direct liquidity support subsidies; deferral of fines and penalties for overdue debts, etc. The analysis revealed that the first financial support mechanisms were introduced on March 15, 2020, which demonstrates the effectiveness of government policies in Western Europe to overcome the non-economic crisis, namely the Covid-19 pandemic. ; В статье проанализированы механизмы финансовой поддержки малого и среднего бизнеса вследствие пандемического кризиса Covid-19 в странах Западной Европы. Инструменты государственного антикризисного управления, применяющиеся в период марта-мая 2020 года, можно диверсифицировать по следующим направлениям: поддержка учреждений здравоохранения и производства сопутствующих товаров; гарантирование кредитов; налоговые льготы или освобождение от налогообложения; прямое субсидирование по поддержке ликвидности; отсрочки пени и штрафов за просроченные задолженности и тому подобное. Из проведенного анализа было выявлено, что первые финансовые механизмы поддержки были введены 15 марта 2020, что свидетельствует об эффективности правительственной политики стран Западной Европы по преодолению кризиса неэкономического характера, в частности пандемии Covid-19. ; У статті проаналізовано механізми фінансової підтримки малого й середнього бізнесу внаслідок пандемічної кризи Covid-19 у країнах Західної Європи. Інструменти державного антикризового управління, які застосовувались у період березень-травень 2020 року, можна диверсифікувати за такими напрямами: підтримка закладів охорониздоров'я та виробництва супутніх товарів; гарантування позик; податкові пільги або звільнення від оподаткування; пряме субсидіювання щодо підтримки ліквідності; відстрочення пені та штрафів за прострочені заборгованості тощо. З проведеного аналізу було виявлено, що перші фінансові механізми підтримки було впроваджено 15 березня 2020 року, що свідчить про ефективність урядової політики країн Західної Європи щодо подолання кризи неекономічного характеру, зокрема пандемії Covid-19.