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Introduction. In modern conditions of fundamental changes in social-economic and political spheres in Ukraine the scientists pay a special attention to issues of effective tax system development. The tax mechanism influences on the formation of revenue part of the budget, which is the main financial base of the state. The tax system contributes to constant and stable budget revenues. Therefore, the analysis of the tax system functioning under the current conditions of the systemic crisis becomes urgent.Purpose. To ground the analysis of the current problems of Ukrainian tax system functioning; to identify the main ways of their solution.Methods. The article is based on the general scientific methods: induction, deduction, analysis and synthesis, abstraction, systematic and structural approach to the study of theoretical and practical aspects of effective tax system development in Ukraine.Results. The analysis of the Ukrainian tax system, its formation and development allowed identifying its serious disadvantages. The tax system instability caused by frequent changes in tax legislation has the negative affect on the business activities. The basis is the fiscal direction of the tax system; the regulating function of the main taxes is not sufficiently identified. The tax system is too cumbersome; calculations of some taxes are unjustifiably complicated. The regulation of modern economic relations requires a flexible tax policy enable to link optimally the national interests and the interests of business, taxpayers. The transition to a market economy causes the necessity of the tax system transformation, as well as the development of methods of taxes calculation and payment.Originality. The main strategic objectives of the tax reform: increasing the competitiveness of domestic business; legalization of the shadow sector of economy; activation of investment processes; simplicity and clarity of tax rules for business entities; reduction of taxpayers expenses on the accrual and payment of taxes and the state – on their administration; adaptation of Ukraine's tax legislation to the EU legislation; creation of appropriate conditions for taxpayers' compliance with tax legislation; introduction of the information-analytical system of the state fiscal service on the national level; automation of taxation processes using modern technologies.Concluction. The effective formation and further functioning of the tax system requires the development of the most effective cooperation between the state, legal entities and individuals regarding the formation, distribution and use of their income; it is one of the main conditions for the optimal functioning of the economy and finance. Ukraine's further development depends on the effectiveness of the financial strategy, which ensures the welfare of the population, the fulfillment of the state duties and functions. Therefore the stability and economic development of the state depend on its tax policy. One of the main components of financial strategy (at both: state level and enterprise's level) is a tax strategy enable to meet the modern needs.Reforming the tax system is the most important problem at the stages of market environment forming and creating favorable conditions for reducing tax burden. The tax burden should be reduced gradually to implement the stable budget revenues.

Urgency of the research. Management of the budget process, namely an assessment of the efficiency of the redistribution of funds in the economy, the timeliness of funding of government commitments and targeted programs, requires scientific substantiation and determination of criteria for which it would be possible to evaluate and compare its efficiency. Target setting. Proposals for improving the complex methodology to assess the budget process in Ukraine are being developed. Actual scientific researches and issues analysis. The works of the following authors are devoted to the study of the efficiency of the budget process: Apatov N.V., Medzitov R.Sh., Bugay T.V., Frolov S.M. Uninvestigated parts of general matters defining. Scientists pay a lot of attention to particular issues of the budget process, while the problem of evaluating its efficiency is largely ignored. The research objective. The article is aimed to give a comprehensive assessment of the efficiency of the budget process in Ukraine with the help of the point rating method. The statement of basic materials. Qualitative and quantitative indicators that objectively determine the effectiveness of its organization are studying while evaluating the efficiency of the budget process. According to the analysis, the budget process of 2016 is defined as more effective compared with previous years. Based on the chosen methodology, the sum of the points scored in this period was 36, which is 66,6% of the maximum possible. Conclusions. However, a number of problems related to strategic budget planning, violation of deadlines for review and approval of budgets, ineffective use of budget funds, have to be resolved in a future. The survey confirms a necessity to give a comprehensive assessment of the budgetary process in Ukraine, aimed to provide efficient use of budgetary resources. ; Актуальність теми дослідження. Управління бюджетним процесом, а саме оцінка ефективності перерозподілу коштів в економіці, своєчасності фінансування державних зобов'язань і цільових програм, потребує наукового обґрунтування та визначення критеріїв, за якими можна було б оцінити та порівняти його ефективніcть. Постановка проблеми. Розробка пропозицій щодо вдосконалення комплексної методики оцінювання бюджетного процесу в Україні. Аналіз останніх досліджень і публікацій. Дослідженням ефективності бюджетного процесу присвячені праці таких вчених: Апатова Н.В., Меджитова Р.Ш., Бугай Т.В., Фролов С.М. Виділення недосліджених частин загальної проблеми. Науковці приділяють багато уваги окремим питанням бюджетного процесу, при цьому проблема оцінки його ефективності переважно залишається поза увагою. Постановка завдання. Стаття орієнтована на комплексну оцінку ефективності бюджетного процесу в Україні за допомогою бального методу. Виклад основного матеріалу. При оцінюванні ефективності бюджетного процесу вивчають якісні та кількісні показники, які об'єктивно визначають ефективність його організації. Згідно проведеного аналізу бюджетний процес 2016 року визначено як більш ефективний порівняно з попередніми роками. На основі обраної методики сума набраних балів у цьому періоді склала 36, що становить 66,6% від максимально можливої. Висновки. Однак, ряд проблем, що стосуються стратегічного бюджетного планування, порушення термінів розгляду та затвердження бюджетів, неефективне використання бюджетних коштів все ще залишаються невирішеними. Проведений аналіз засвідчує потребу в здійсненні комплексної оцінки бюджетного процесу в Україні з метою ефективного використання бюджетних ресурсів.

The purpose of the proposed research is to form conceptual state policy foundations of regulating public-private partnerships development of countries with economies in transition. The need for substantiation of the regulating state policy of public-private partnership development in the transition economy and transformation processes has determined the topic relevance. The development of theoretical foundations for the state policy is based on systemic and institutional methodological approaches. There were used the method of comparative analysis, statistical analysis, structuring, method of abstraction and formalization. It has been determined that insufficient activity of countries with economies in transition in the public-private partnership projects implementation is due to imperfect legal framework, lack of clarity in the distribution of risks between agreement participants, political crisis and instability, lack of a unified state policy to develop partnerships. The principles of promoting the public-private partnership relations in countries with economies in transition have been identified, which include the formation of advanced legal mechanisms and systems of regulatory bodies, that monitor the public-private partnership implementation; stakeholder support by taking into account private interests, public authorities and end users; careful business partners selection. Basic determinants and a set of conceptual requirements for policy formation have been formed.

The European Union forms new requirements for the efficiency of public institutions and the gradual transformation of public management. The relationship between the viability of public management to solve internal problems and the dynamics of socio-economic development is obvious. So, the evaluation of the viability of public institutions' actions related to the socio-economic processes in any country has theoretical and practical significance. The purpose of our study is to assess the socio-economic viability of public management in the context of European integration processes. Within the article, a comprehensive study of the public management viability in EU countries is presented. The specificity of the study is to assess the socio-economic viability of public management on the basis of economic and social indicators of EU countries. According to the overview of scientific works it is a need to use a comprehensive indicator of public management viability evaluation. So, the considerable attention is paid to the deepening of methodical aspects of public management effectiveness on the basis of multicriteria methods. The result of the study is the calculation of the Socio-Economic Viability Index of Public Management. The obtained results prove the relationship between the SocioEconomic Viability Index of Public Management and the progress of economic reforms in the EU, with the possibility of appropriate conclusions for countries to identify strengths and weaknesses, justify priorities and means to achieve them in the context of European integration. These conclusions can be used as a starting point to assess the relationship between the level of development of the European country and the quality of its public management. The study confirmed the thesis on the correlation between the SocioEconomic Viability Index of Public Management and Happy Planet Index, The Global Competitiveness Index, Corruption Perceptions Index, Fragile States Index and сonfirm the possibility of using this indicator to assess public management quality in EU countries.

The interdisciplinary analysis of sustainability requires an in-depth study of interactions between different economic entities, and identifying investment aspects of developing relations between them. The concept of Quintuple Helix Model allowed to analyze the interactions and mutual influence between universities, industry (business), government, civil society and the natural environment. Within the Quintuple Helix Model, the central role in the development of the economy is given to knowledge and their transfer between the various subsystems of the Model. The higher education subsystem occupies a special place in the Model because of such reasons: 1) within the educational activity, universities train highly qualified personnel for the national economy; 2) within the extracurricular activity, universities develop new green consciousness of the young generation that is crucial for further sustainable development of the national economy; 3) within the research activity, universities develop innovative regenerative technologies and environmental-friendly technologies. Universities provide the generation, transfer and diffusion of sustainable knowledge in society and business. Synergy of higher education (universities), business (industry), government, public (civil society) is able to create a foundation for sustainable development of the national economy, increase the level of environmental protection, reduce the CO2 emissions, ensure rational use of exhaustive resources, create new green products and raise the standard of living of the country's population.

Quarantine economic conditions put forward new demands to tax administration's efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues' adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration's efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration's theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries' e-commerce operations are presented. The research's specific is to assess the VAT tax base's future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author's vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization's maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.