Suchergebnisse

The urgency of this study is due to the fact that the process of decentralization is currently the basis for the development of rural territories, as a result of which formed amalgamated hromadas. The purpose of the study is to substantiate the process of decentralization as a factor of diversification of development of rural territories in Ukraine. The article analyzes the existing theoretical approaches to the interpretation of the term «decentralization». It has been determined that decentralization is a complex process that influences the social, economic and environmental spheres of development of rural amalgamated hromadas, as it approximates the processes of governance and decision-making to the public, and thus enables to implement strategies, programs, projects of rural development and provide services that better meet the needs of the region. The main types and forms of decentralization are singled out. Trends in the formation of amalgamated hromadas since the beginning of the reform of local self-government and territorial organization of power in Ukraine are revealed. The necessity of diversification in the field of development of rural territories is grounded in order to expand the spheres of employment and income of the rural population in the conditions of the process of decentralization. The influence of the decentralization process on the development of rural territories is determined. The own definition of the category «diversification of development of rural territories» has been formed. The basic directions of diversification of development of rural territories are singled out. It has been determined that decentralization acts as an factor in stabilizing the socio-economic situation in Ukraine, as it contributes to increasing the efficiency of using budget funds at all levels of government. ; У статті проаналізовано існуючі теоретичні підходи до трактування терміну «децентралізація». Виокремлено основні види та форми децентралізації. Виявлено тенденції у формуванні об'єднаних територіальних громад з початку реформування місцевого самоврядування та територіальної організації влади в Україні. Обґрунтовано необхідність здійснення диверсифікації у сфері розвитку сільських територій з метою розширення сфер зайнятості та доходів сільського населення. Обґрунтовано вплив процесу децентралізації на розвиток сільських територій. Сформовано власне визначення категорії «диверсифікація розвитку сільських територій». Визначено, що децентралізація виступає дієвим фактором стабілізації соціально-економічної ситуації в Україні, адже сприяє підвищенню ефективності використання бюджетних коштів на всіх рівнях управління.

The relevance of this study is due to the fact that in terms of decentralization the opportunities for rural development are expanding. The purpose of the article is to develop a mechanism for diversification of rural development in terms of decentralization. It is justified that the mechanism of diversification of rural development in terms of decentralization implies the introduction of special tools and methods aimed at optimizing the structure of this process, while focusing on improving the quality of life of the rural population; ensuring the competitiveness of rural areas and achieving environmental security. It is proved that the development of the mechanism of diversification of rural development should be carried out taking into account strategic directions and analysis of the socio-ecological and economic development of rural territories. It is determined that the object of diversification of rural development in terms of decentralization is the socio-ecological and economic development of rural territories. The subjects of diversification of rural development are included state authorities; local governments; rural population; legal and natural persons; other subjects. It is substantiated that the diversification of rural development in terms of decentralization is possible in the presence of regulatory, scientific and methodological, financial, institutional and other types of resources. There are four groups of instruments for diversification of rural development in terms of decentralization: social, economic, environmental and organizational. It is noted that the mechanism of diversification of rural development should be implemented through the development of a national strategy for diversification of rural development, participation in national and international projects, improvement of existing rural development programs. It is determined that the methods and instruments of diversification of rural development in terms of decentralization should be flexible and adapt to the socio-ecological and economic development of specific rural territories of Ukraine. It is proved that all the methods and tools of this mechanism should be correlated with each other, since only in the complex they will contribute to the complex development of rural united territorial communities. ; У статті розроблено механізм диверсифікації розвитку сільських територій в умовах децентралізації. Обґрунтовано, що механізм диверсифікації розвитку сільських територій в умовах децентралізації передбачає запровадження спеціальних інструментів та методів, спрямованих на оптимізацію структури даного процесу, акцентуючи при цьому увагу на підвищення якості життя сільського населення; забезпечення конкурентоспроможності сільських територій та досягнення екологічної безпеки. Доведено, що розробка механізму диверсифікації розвитку сільських територій повинна проводитись з урахуванням стратегічних напрямів та аналізу стану соціо-еколого-економічного розвитку сільських територій. Відмічено, що механізм диверсифікації розвитку сільських територій слід реалізовувати за допомогою розробки загальнодержавної стратегії диверсифікації розвитку сільських територій, участі у вітчизняних та міжнародних проектах, удосконалення існуючих програм розвитку сільських територій.

The article illustrates various approaches to the essence of such categories as "economic security", "economic security of the state" and "development of rural territories". The views of scientists on the definition of economic security levels are systematized. The interaction of the "economic security" and "development of rural territories" concepts is substantiated. The modern tendencies of the rural territories development in Ukraine are researched. The Concept of the Development of Rural Territories in Ukraine is considered. It was found that ensuring the economic security of rural development should be based on the principles of unity and integrity, taking into account the process of decentralization, which is carried out through the formation of communities taking into account the geographic, economic, ecological, ethnic and demographic characteristics of each rural area entity.

Skrypchuk P.M., Khomiuk N.L. REGULATORY AND LEGAL FRAMEWORK IN THE FIELD OF TAXATION OF ORGANIC LAND USEPurpose. The aim of the article is identification of the stages of the evolution of the payment system for the use of agricultural land and legislative and regulatory documents with the aim of developing theoretical and methodological principles of taxation in organic land use.Methodology of research. The commonly accepted methods of study in economic science are used In the course of the research, in particular: monographic, historical and logical, system and structural methods are used in determining the stages of the evolution of the system of payments for the use of agricultural land, taking into account the development of organic production in Ukraine.Findings. A systematic analysis of the evolution of the system of payment for the use of agricultural land with the purpose of forming directions of development of the legislative and normative base for taxation of organic land users has been carried out.The proposals on the development and approval of about 20 normative and legal acts are being developed, which will help to increase the competitiveness of domestic organic products and expand the external markets of its sales. After all, the domestic organic market for the time being actually develops in conditions of absolute ineffectiveness of the current legislation in the field of organic. The substantiation of harmonization and perspectives of organic land use and taxation of organic producers is formed.Originality. Identification of the stages of the evolution of the system of payments for the use of agricultural land with regard to the development of organic production in Ukraine: preparatory, transitional, formation, direct transformation, with clarification and periodization of the implementation of measures of regulatory and legal support for the payment of organic agricultural land use, which will help to take into account mistakes and develop recommendations measures for the development of organic farming in Ukraine.Practical value. The obtained research results are the basis for solving practical problems concerning the payment system in the field of organic agricultural land use and further development of legislation and standards for organic land use and production in Ukraine.Key words: system of payments for use of agricultural land; stages of evolution; organic land use; land payment; rent for state and communal property; single tax; EU Directive; Law of Ukraine.