Suchergebnisse

Subject of research are local budgets. The aim of the study is analysis of inter-budgetary relations in the formation of local budget revenues. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work. It is noted that it is one of the most difficult tasks in the field of state and local finances. The problems of forming the revenue base of local budgets in Ukraine are described. Approaches to the formation of the system of intergovernmental relations are indicated. The current most pressing problems in the field of intergovernmental relations are analyzed; priority direction of delimitation of income sources between local budgets. Measures that need to be taken to further improve intergovernmental relations are proposed. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local authorities, city and district councils, united by territorial communities for the formation of financial resources. Conclusions. The adoption of the new version of the Budget Code of Ukraine stimulated the formation of a balanced budget policy that will promote regional economic growth taking into account national and regional interests, the introduction of new tools to stimulate regional development and development and improvement of intergovernmental relations. The introduction of a new version of the Budget Code in 2010 provided new approaches to budget planning aimed at increasing the revenue base of local budgets.

Subject of research is the budget of the Pension Fund of Ukraine. The aim of the study is analysis the sources of formation and directions of use of the budget of the pension fund of Ukraine. The methods used during the study: generalization, the method of comparative analysis, the method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of the Pension Fund of Ukraine and the budget of the Pension Fund of Ukraine are characterized. It is indicated that the sources of formation of funds of the Pension Fund of Ukraine are included. The directions for using the funds of the Pension Fund of Ukraine are indicated. The scope of the results: Pension Fund of Ukraine, State Treasury Service of Ukraine, State Tax Service of Ukraine, Ministry of Finance of Ukraine, Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. A necessary condition for pension reform is the preparation of society and its consciousness for the acceptance of the new pension system. The reform will be successful only if all strata of the population are aware of its necessity, and most importantly, its positive impact on people's living conditions and well-being. As evidenced by the analysis of the pension system, progress through reforms puts forward demands for the social policy of the state. If the political will and the executive and legislative branches of government were enough to achieve the current gains, today, in order for the new system to work effectively, a broad socio-economic dialogue between all interested parties should be ensured: the state, business, public experts and labor groups. Ignoring potential problems can call into question all existing gains and discredit the system.

Subject of research is tax policy. The aim of the study is analysis of tax policy of Ukraine in modern conditions. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of tax policy is described. The main methods of shifting the tax burden and the main purpose of taxes are indicated. It is indicated which issues remain unresolved and need further research. The scope of the results: State Tax Service of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. In the context of globalization, a special place is occupied by tax policy, because taxation, as a social institution, is one of the main instruments of social policy of the state. An important condition for the success and effectiveness of the further development of Ukrainian society is the subordination of tax policy to the course of socio-economic transformation, taking into account their bilateral interdependence. The development of the tax system should take place in accordance with the long-term macroeconomic development goals of Ukraine. On the one hand, it is the construction of a socially oriented economy, and on the other – to stimulate the development of national production and ensure its competitiveness. Given these development goals, the main characteristics that the tax system should acquire in the reform process are social orientation and high efficiency of its regulatory potential.

Subject of research is state finance. The aim of the study is analysis of modern realities and trends in public finance in Ukraine. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence and main purpose of public finances are described. It is stated that it is a conceptual basis of the modern doctrine of public finance and a shortcoming of the current classification system of the public finance sector in Ukraine. The most acute problems concentrated in the sphere of public finances of Ukraine are noted; public finance management functions that are at the center of innovation processes. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. The formation of a socially oriented market society in Ukraine and its integration into the world community lead to systematic modernization in all spheres of public life, including public finance management. All this is reflected in the change of the functional imperative of public finance management in Ukraine in the process of transition to an innovative model of development, determined by both social transformations of Ukrainian society and systemic civilizational processes of post-industrial nature. Today, most leading countries unanimously recognize the need to restart public finance systems on an innovative basis to ensure financial stability and prevent systemic financial crises. Ukraine has also chosen the path of innovative development and is moving in this direction.

The subject of the study is financial policy and budgetary security. The purpose is studying the current state of financial policy and budgetary security of Ukraine. The methods used in the research process: method of comparative analysis, generalization, statistical and other research methods. The results of the work. In the article the current state of financial policy and budgetary security of Ukraine is characterized; the state debt, budget deficit and the expenditures for financing the needs of defence and security are analyzed. The important task of the state financial policy and the ways of its implementation are noted. The factors to be taken into account in financial policy-making for the medium-term perspective and the main problems of financial policy are identified. The attention is paid to the important issues of the relevant financial policy implementation. The budgetary security of the state with its main tasks is analyzed. Its most important criteria and what it should provide are defined. The initial characteristics of budgetary security and its leading threats are shown as well as the main indicators of budgetary security and priorities for its strengthening. The field of application of results: the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. The article contains the analysis of the state debt of Ukraine (estimated at UAH 1929759 million in 2016, UAH 2141674 million in 2017, UAH 2168627 million in 2018, UAH 2171918 million as of 31.01.2019), the deficit of state budget of Ukraine (estimated at UAH 70130 million in 2016, UAH 47850 million in 2017, UAH 94116 million in 2018, UAH 90732 million as of 31.01.2019), the state budget expenditures for financing the needs of defence and security (estimated at UAH 58097 million in 2016, UAH 68859 million in 2017, UAH 98800 million in 2018, UAH 102910 million as of 31.01.2019). Analyzing the data of state debt, budget deficit and state budget expenditures for financing the needs of defence and security we can say that today there is much work to do. It is necessary to find the ways of solving many problems for our country's prosperity.

The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.

Subject of research are local budgets. The aim of the study is to analyze the formation and use of financial resources of local budgets. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work.The role of local budget revenues in the financial support of local governments is described. There are two main factors on which the potential capacity of financial resources depends. The factors that negatively affect the process of execution of local budgets are indicated; which is a priority for delimitation of revenue sources between local budgets. Financial resources are analyzed according to various qualifications; execution of local budget revenues for 2020. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local authorities, city and district councils, united by territorial communities for the formation of financial resources. Conclusions. Potential opportunities for economic development of each city depend on its resources. Management of the processes of formation, allocation and use of financial resources requires, first of all, a clear definition of the concept of "financial resources" and the sources of their formation, place of concentration and directions of use. In today's conditions, local budgets are not sufficiently provided with financial resources. This prevents local authorities from fully performing their functions and does not create a favorable living environment for residents of local communities.

Subject of research is the stages of development and the actual state of the domestic stock market. The purpose of the article is to identify the stages of formation and development of the domestic stock market and as a result of determining the prospects for further development. Methods used in the research process: method of system-structural analysis and synthesis, method of comparative analysis, generalization, general scientific, special methods of scientific knowledge and other research methods. Study results. The experience of developed economies shows that the stock market, unlike other markets (including commodity or foreign exchange), is one of the most regulated and regulated. The specificity of the domestic stock market is that in Ukraine there is virtually no domestic investor, a significant number of transactions are concluded to obtain speculative profits; quite often shares are bought at the beginning of trading only in order to "sell" the market more expensive to sell them and make money on it. Investigating the activities of the domestic stock market, the main stages of its development are consistently identified. The role and importance of the stock market in ensuring economic development, to a large extent, is determined by the volume and structure of trading in financial instruments. At the current stage of development of the stock market, trading is concentrated on two stock exchanges of PJSC Stock Exchange "Perspective" and PJSC "Stock Exchange PFTS", identified trends to consolidate trade in these infrastructure market participants. Application of results. The results of the study can be used in the activities of the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, the National Commission on Securities and Stock Market, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. The stock market must attract investors with its legality, honesty and order. This can be achieved only through state regulation of the securities industry in close cooperation with its representatives.

Today, Ukraine is at the stage of entering the world educational space, which requires changes both in the criteria for assessing the quality of education and in the methodology of the educational process, which is impossible without structural reform of the entire national higher education system. Among the main tasks facing higher education institutions are the following: guaranteeing the employment of future professionals not only in domestic but also in foreign markets in conditions of high competition, as well as providing conditions for professional mobility of graduates. The aim of modernization of higher education should be to combine the best achievements of Ukrainian and foreign experience in the field of personal education, which is able to actively assimilate and generate knowledge obtained from different sources and prone to independent action. An analysis of recent research and publications that address this issue and on which the authors rely. Problems of analysis and implementation of the latest educational technologies and methods for the implementation of the competency approach in the training of future professionals are in the scientific interest of modern domestic teachers, scientists and practitioners, including O. Ovcharuk, T. Turkot, G. Yelnikova, J. Delor, O Kovershnikov, O. Lokshina, L. Petrenko, O. Pometun, V. Radkevich, O. Savchenko, N. Gordenko, V. Andrushchenko, L. Sushchentseva, V. Yagupov and others. The purpose of the study is to substantiate the latest educational technologies and methods for implementing a competency-based approach in the training of future professionals. Determining the main activities of higher education, should focus on the organization of the educational process so that each student becomes a subject of self-development and self-organization, able to independently obtain information from various sources, analyze and assimilate it through research and cognitive activities within a competent approach. Thus, the reorganization of education on the principles of competence approach in the educational process should be based on the development of necessary competencies, using analytical and project thinking of the student, as well as motivational aspects and the student's desire to self-organize and acquire knowledge independently.

Subject of research is the sources of funding for the social development of united territorial communities (UTC). The purpose of the article is to determine the prospects and measures to attract financial resources for the development of local communities in a decentralized environment. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, statistical, general scientific, special methods of scientific knowledge and other research methods. Study results.The article identifies the main obstacles to effective financial support for the development of territorial communities, considers some experience in finding and raising funds for the development of territories, describes the sources of such funds. Measures that will contribute to the investment attractiveness of the territory are analyzed and substantiated. Application of results. The results of the study can be used by the united territorial communities for the formation of financial resources, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. After conducting the research, it should be noted that the process of uniting territorial communities in Ukraine and, consequently, attracting financial resources to their budgets is a rather complex process and therefore requires consolidation of efforts at all levels of government and support from European partners. Due to the reform of decentralization of management in Ukraine, capable territorial communities should be created that are able to ensure the development of the territory, quality provision of social services and promote the well-being of their residents and Ukraine in general. It is determined that the main sources of funds for socio-economic development of UTC are: international technical assistance, additional subventions from the state budget to local budgets for the formation of community infrastructure, local taxes from businesses.

Subject of research is public debt. The purpose of this article is to analyze the status of public debt of Ukraine, its dynamics and structure. Methods which were used in course of research: the method of systemic structural analysis and synthesis, method of comparative analysis, generalization, statistical, General, special methods of scientific knowledge and other research methods. Study results.The article described the views of scientists on the essence of economic category «public debt». Analyzed the periods of the formation of government debt, the dynamics of the budget deficit of Ukraine over the past 10 years, public and publicly guaranteed debt of Ukraine from 2012 to 2019 Indicated the negative effects of the impact of public debt on the economy and forward-looking indicators of public debt in the years 2020-2024. Application of results.Тhe results of the study can be used in the activities of the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, as well as in institutions of higher education in teaching economic disciplines. Conclusions.The state budget of Ukraine is performed by increasing the volume of its deficiency and the use of borrowing to Finance it. The result is an increase in government direct and guaranteed debt, and this is what causes the increased pressure on the public finances, on the development of our country, which negatively affects economic growth. During the years of independence, there were fluctuations in government and government-guaranteed debt, but never reached zero values. The main objective of the government is to stabilize the economy, and hence in the medium term, he needs to resolve the question of reducing public debt because it poses a threat to financial and economic security of the country.

The purpose is to determine the features of the formation and development of local budgets in terms of administrative-territorial reform. Methods used in the research process: monographic, historical, system-structural analysis and synthesis, statistical-economic and other research methods. Results. Peculiarities of formation and development of local budgets are revealed and their content and structure are determined. The most significant problems in the field of local budget formation in Ukraine are pointed out. The assessment and analysis of the effectiveness of the formation and directions of development of local budgets for the period 2018-2019 are carried out. Formation and development of local budgets in terms of administrative-territorial reform and decentralization of power should be carried out in stages, purposefully and consistently. They should be based on the results of monitoring the main indicators and indicators of the financial and economic situation. This will avoid mistakes, irrational costs, so these issues remain quite controversial. The formation of local budgets and the efficient use of their financial resources are the priorities of administrative-territorial reform and decentralization of power in Ukraine. They should become tools that will create such conditions for transformation, where each territory (community) will be an independent and full-fledged owner of resources for development and growth. Independent local budgets must fully satisfy the functions and powers of local authorities. Therefore, the financial decentralization of the united territorial communities is an important lever in establishing them as independent and financially independent economic entities of the country and its regions. Practical meaning: local governments, city and district councils, institutions of higher education. Prospects for further research. Their prospects in the conditions of decentralization of power and other measures of administrative-territorial reform are substantiated. ; Метою статті є визначення особливостей формування та розвитку місцевих бюджетів в умовах адміністративно-територіальної реформи. Методологія. У досліджені застосовані загальнонаукові методи, зокрема: монографічний, історичний, системно-структурного аналізу та синтезу, статистико-економічні та інші методи дослідження. Результати. Виявлено особливості формування та розвитку місцевих бюджетів та визначено їх зміст і структуру. Вказано на найбільш суттєві проблеми у сфері формування місцевих бюджетів в Україні. Здійснено оцінку та аналіз ефективності формування й напрямів розвитку місцевих бюджетів за період 2018-2019 рр. Формування та розвиток місцевих бюджетів в умовах проведення адміністративнотериторіальної реформи й децентралізації влади має здійснюватися поетапно, цілеспрямовано та послідовно. Вони мають спиратися на результати моніторингу основних індикаторів і показників фінансово-економічної ситуації. Це дозволить уникнути помилок, нераціональних витрат, тому ці питання залишаються досить дискусійними. Формування місцевих бюджетів та ефективність використання їх фінансових ресурсів є пріоритетними завданнями адміністративно-територіальної реформи й децентралізації влади в Україні. Вони мають стати інструментами, які створять такі умови перетворень, де кожна територія (громада) буде самостійним і повноправним господарем ресурсів розвитку і зростання. Самостійні місцеві бюджети в повній мірі мають задовольняти виконання функцій та повноважень місцевих органів влади. Тому фінансова децентралізація об'єднаних територіальних громад є вагомим важелем в утвердженні їх як самостійних і фінансово незалежних суб'єктів економіки країни та її регіонів. Практичне значення. Oргани місцевого самоврядування, міські та районні ради, заклади вищої освіти. Перспективи подальших досліджень. Обґрунтовано їх перспективи в умовах децентралізації влади й інших заходів адміністративно-територіальної реформи.

The purpose is to determine the features of the formation and development of local budgets in terms of administrative-territorial reform. Methods used in the research process: monographic, historical, system-structural analysis and synthesis, statistical-economic and other research methods. Results. Peculiarities of formation and development of local budgets are revealed and their content and structure are determined. The most significant problems in the field of local budget formation in Ukraine are pointed out. The assessment and analysis of the effectiveness of the formation and directions of development of local budgets for the period 2018-2019 are carried out. Formation and development of local budgets in terms of administrative-territorial reform and decentralization of power should be carried out in stages, purposefully and consistently. They should be based on the results of monitoring the main indicators and indicators of the financial and economic situation. This will avoid mistakes, irrational costs, so these issues remain quite controversial. The formation of local budgets and the efficient use of their financial resources are the priorities of administrative-territorial reform and decentralization of power in Ukraine. They should become tools that will create such conditions for transformation, where each territory (community) will be an independent and full-fledged owner of resources for development and growth. Independent local budgets must fully satisfy the functions and powers of local authorities. Therefore, the financial decentralization of the united territorial communities is an important lever in establishing them as independent and financially independent economic entities of the country and its regions. Practical meaning: local governments, city and district councils, institutions of higher education. Prospects for further research. Their prospects in the conditions of decentralization of power and other measures of administrative-territorial reform are substantiated. ; Метою статті є визначення особливостей формування та розвитку місцевих бюджетів в умовах адміністративно-територіальної реформи. Методологія. У досліджені застосовані загальнонаукові методи, зокрема: монографічний, історичний, системно-структурного аналізу та синтезу, статистико-економічні та інші методи дослідження. Результати. Виявлено особливості формування та розвитку місцевих бюджетів та визначено їх зміст і структуру. Вказано на найбільш суттєві проблеми у сфері формування місцевих бюджетів в Україні. Здійснено оцінку та аналіз ефективності формування й напрямів розвитку місцевих бюджетів за період 2018-2019 рр. Формування та розвиток місцевих бюджетів в умовах проведення адміністративнотериторіальної реформи й децентралізації влади має здійснюватися поетапно, цілеспрямовано та послідовно. Вони мають спиратися на результати моніторингу основних індикаторів і показників фінансово-економічної ситуації. Це дозволить уникнути помилок, нераціональних витрат, тому ці питання залишаються досить дискусійними. Формування місцевих бюджетів та ефективність використання їх фінансових ресурсів є пріоритетними завданнями адміністративно-територіальної реформи й децентралізації влади в Україні. Вони мають стати інструментами, які створять такі умови перетворень, де кожна територія (громада) буде самостійним і повноправним господарем ресурсів розвитку і зростання. Самостійні місцеві бюджети в повній мірі мають задовольняти виконання функцій та повноважень місцевих органів влади. Тому фінансова децентралізація об'єднаних територіальних громад є вагомим важелем в утвердженні їх як самостійних і фінансово незалежних суб'єктів економіки країни та її регіонів. Практичне значення. Oргани місцевого самоврядування, міські та районні ради, заклади вищої освіти. Перспективи подальших досліджень. Обґрунтовано їх перспективи в умовах децентралізації влади й інших заходів адміністративно-територіальної реформи.

The subject of the work the conditions, characteristics and trends of creation of effective system of social protection of the population. The aim of this work is to study the main directions of state social policy in the context of integration processes. The methodology of work. The work is done on the basis of studies of modern scientific views on the definition of the nature and development of social protection and social policy in Ukraine under conditions of integration processes. The results of the work. The article is devoted to social protection issues in the context of social policy, because the main objective of this policy is improving the welfare and the promotion of comprehensive state protection of the intellectual potential of society, given the characteristics of integration processes. Assessed the status and trends of development of financial provision of social protection in Ukraine and assess its compliance with the European norms and standards. Formulated proposals for the development of system of financial provision of social protection in Ukraine in the context of processes of European integration. Conclusions. The analysis of current formations of the essence of the term "social protection" have shown that it is interpreted by scientists around the same, this implies a system of measures which compensate for the social inequality of citizens, to ensure equal access of every person to a certain minimum of social benefits, to protect every individual against social risks, which always have a place in human life. Ascertained the need and trends of gradual reform of the social protection system in Ukraine with the aim of as close as possible to her baseline conditions in the relevant international norms and standards embodied in ILO instruments and European Union, which are designed to guarantee a decent life to every person upon the occurrence of the relevant social risks regardless of gender, age, duration of stay in a particular country.

The relevance of the research topic. The financing of education in Ukraine has been and remains a topical issue of our time. Now true important issues are reforms in the education system, creating a government environment for a rational use of resources of state and local budgets. Thus the main objective should be to ensure adequate financing of the sector by optimizing budgetary and extrabudgetary sources of its development. Statement of the problem. Education funding is one of the main factors of economic growth and sustainable development of the state, so the study of this topic will always be relevant. Analysis of recent researches and publications. Education funding is devoted to the many scientific publications. The study of this question were engaged in such domestic scientists as: T. Bogolib, A. Boyko, J. Buckovski, Z. Varnaly, A. Velichko, I. Kalenyuk, L. Kozorezenko, V. Malyshko, I. Chugunov, L. Yaremenko and others. Among foreign authors it is necessary to allocate the work. N. Lukashenko, V. Marcinkiewicz, J. Nematov, G. Hoag. Selection of unexplored parts of the general problem. Insufficient funding of the education sector depends on the public authorities. In Ukraine, since the beginning of the 2018/2019 academic years held an educational reform, which requires further research and improvement. Setting the task, the purpose of the study. The aim is to study theoretical and practical aspects of education financing in Ukraine. Method or methodology for conducting research. The authors apply a set of methods of scientific research: generalization, comparative analysis, statistical and other research methods. Presentation of the main material (results of work). It analyses the state of education financing in Ukraine in 2005-2017 years. The field of application of results: Ministry of education and science of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. In Ukraine financing of the education system is characterized by imperfection of normative-legal support and insufficient financial resources. The problem of our country lies in the fact that at the state level lack of understanding of the vital necessity in a competitive education system.