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Administrative efficiency analysis ofinternational economic activity. (Аналіз ефективності адміністрування міжнародної економічної діяльності)
(Economics. Ecology. Socium. Vol. 4, No.4, 2020. Pp.55-63., 2020-09-25) Myroslava Bublyk, Tetiana Pihniak.
The article examines the system of regulations on international economic activity of enterprises and its administration. The essence of the concept of "efficiency of international economic activity" and the classification of efficiency indicators are highlighted. Factors influencing the income and expenditure of international economic activity for its effectiveness are considered. The analysis of administration of efficiency of international economic activity of subjects of economic activity by means of an indicator of efficiency of import is carried out. The efficiency of one import operation is calculated on an example. It is proposed to consider the effective administration of import activities carried out by the company, if each 1 UAH costs more than 1 UAH income
Administrative reforms in Eastern Europe: A comparative legal analysis
(Cuestiones Políticas, 2021) Stanislav V. Zlyvko; Valerii A. Bortniak; Kateryna V. Bortniak; Iryna P. Storozhuk; Roman Z. Holobutovskyy
The objective of the article was to analyze the legal regulation of the decentralization reform in Eastern Europe and its impact on the unemployment rate. Methodologically, statistical analysis, hypothetical-deductive method and correlation were used. It was found that the first stage of the reform of the New Civil Service in Poland, Ukraine, Romania, the Czech Republic, Slovenia, Latvia, and Bulgaria began in 1990, but can be called an informal preparatory stage. It is determined that the process of implementation of administrative reforms is influenced by a series of factors: historical, economic, geographical. It is concluded that there is no positive correlation between the effectiveness of public administration and the effectiveness of local self-government in all the countries studied. The reform of decentralization has been shown to have a negative impact on employment. In addition, it found that Poland is the most stable country among those studied, with a high level of efficiency of local self-government. La more negative correlation between the efficiency index of local self-government and employment, and the most positive correlation between local and unemployment rate.
Adversarial proceedings as a guarantee of the right to a fair trial in the interpretation of European court of human rights
(Ампаро, 2022) Крушинський С. А.; Данькова С. О.
The article is devoted to investigating the essence of the competitiveness of proceedings as an element (guarantee) of the human right to a fair trial. The article analyzes a number of judgments of the European Court of Human Rights in which the court interprets the content of the right to a fair trial. The authors concluded that the right to a fair trial is a multifaceted concept elements of which are derived from the content of Article 6 of the Convention and from the case-law of the ECHR. The European Court often interprets the content of the right to a fair trial beyond the scope of Article 6 of the Convention, in particular by drawing out certain elements of the right to a fair trial from the rule of law principle. One of such examples is the European Court consideration of the adversarial proceedings as an element of the right to a fair trial. The authors distinguished two essential features of the adversarial proceedings: 1) the presence of a neutral jurisdiction body – an independent and impartial court; 2) equality of opportunities of the parties to participate in the trial and to defend their positions. In accordance with the case law of the European Court the following criteria are used to interpret the principle of court independence: the procedure for appointing a judge, the length of a judge’s tenure, the presence of external signs of independence, the existence of guarantees for judges’ activities. The principle of court impartiality takes into account both the absence of subjective bias in the trial and the presence of objective signs of the court’s impartiality. The principle of equality of arms is determined by the European Court not based on the quantitative characteristics of the granted powers, but on the procedural status of the parties during the entire process, which provides for a real opportunity for the parties to present their legal position. The adversarial proceedings as an element of the right to a fair trial encompass a system of other guarantees, in particular, an independent and impartial tribunal, equality of arms, the right to legal assistance, the presumption of innocence and the like. Стаття присвячена дослідженню сутності змагальності судочинства як елементу (гарантії) права людини на справедливий суд. У статті проаналізовано низку судових рішень Європейського суду з прав людини, в яких суд тлумачить зміст права на справедливий суд. Автори дійшли висновку, що право на справедливий суд є багатогранним поняттям, елементи якого випливають із змісту статті 6 Конвенції та судової практики Європейського суду. ЄСПЛ часто трактує зміст права на справедливий судовий розгляд за межею статті 6 Конвенції, зокрема шляхом виведення певних елементів права на справедливий судовий розгляд з принципу верховенства права. Одним із таких прикладів є розгляд Європейським судом змагального судочинства як елементу права на справедливий судовий розгляд. Автори виділили такі дві істотні ознаки змагального судочинства: наявність нейтрального органу юрисдикції – незалежного та неупередженого суду; рівність можливостей сторін брати участь у судовому процесі та відстоювати свої позиції. Відповідно до судової практики Європейського суду, для тлумачення принципу незалежності суду застосовуються такі критерії: процедура призначення на посаду судді, тривалість роботи судді на посаді, наявність зовнішніх ознак незалежності, існування гарантій діяльності суддів. Принцип неупередженості суду враховує як відсутність суб’єктивного упередження у суді, так і наявність об’єктивних ознак безсторонності суду. Принцип рівності можливостей визначається Європейським судом не за кількісними ознаками наданих повноважень, а за процесуальним статусом сторін протягом усього процесу, який передбачає реальну можливість сторін представляти свою правову позицію. Змагальне провадження як елемент права на справедливий судовий розгляд охоплює систему інших гарантій, зокрема наявність незалежного та неупередженого суду, рівність можливостей сторін провадження, право на правову допомогу, презумпцію невинуватості.
Analysis and efficiency of modern payment systems and directions for improvement of payment systems in the financial market of Ukraine
(Причорноморські економічні студії, 2031) Aleskerova Yu.; Fedoryshynа L.
The article presents an analysis of modern payment systems and assesses their efficiency in the context of Ukraine’s financial market. It examines the classification of payment systems, their key components, and legal regulation, particularly the role of the National Bank of Ukraine in setting standards and ensuring transaction security. The state and development dynamics of both national and international payment systems are analysed, including Visa, MasterCard, “PROSTIR”, and others, as well as the impact of digitalization and innovative technologies, such as contactless payments, cryptocurrencies, stablecoins, and central bank digital currencies (CBDC). Special attention is given to the prospects of using smart contracts in banking transfers, their advantages, and the stages of implementation. Based on the research findings, directions for improving payment systems in the context of the digital transformation of the economy are identified, which involve a combination of technological innovations, clear legal regulation, and a high level of cybersecurity
Analysis of human-capital development tools in insurance companies. (Аналіз інструментів розвитку людського капіталу в страхових компаніях)
(An electronic scientific and practical journal «Economics. Ecology. Socium». Vol. 5, No.2, 2021. Pp.40-48., 2021-06-05) Bublyk М., Kopach Т., Pihniak Т.
The paper defines the role and importance of such tools for human capital development as outsourcing, outstaffing, staff leasing, crowdsourcing, coworking, freelancing. Ways to improve them, taking into account the trends of pandemic waves, are proposed. A direct relationship between applying the tools of human capital development in the new waves of the COVID-19 pandemic and the effectiveness of insurance companies is established. It is proposed to use the analyzed tools to qualitatively and quantitatively increase the competitiveness of insurance companies.
Analysis of agritourism and tourism potential of rural areas in the system of their sustainable development: a case study of Ukraine.
(2022-01-28) Sobchenko T.; Mykytsei T.; Zatsepina N.; Krushynska A.; Samaricheva T.
In the article we proved that rural tourism in a market economy is becoming increasingly important, because it helps to solve the problems of rural development, namely: the outflow of young people to cities, declining employment, low incomes of the rural population, and more. The purpose of the article is to study rural agritourism and substantiate the tourist potential of rural areas of Ukraine on the basis of sustainable development. In the process of studying the dynamics of rural green tourism in Ukraine, it was found that the number of farmsteads in Ukraine is increasing and the development of agritourism is intensifying. In the article we found that the saturation of rural tourist farmsteads is unevenly distributed throughout Ukraine, due to natural and climatic conditions, the presence of historical and cultural sites, and the preservation of ethnic traditions. In the article we proved that the development of rural green tourism not only helps to preserve and develop recreational areas in rural areas but also helps to solve socio-economic problems of the village, which reduces rural unemployment by attracting youth and the local population, reproduction of labour potential, slowing down migration processes in villages, increasing the level of infrastructure in the region, replenishing local rural budgets.
Analysis of financial control management of state bodies on issues of insurance companies' activities
(Інфраструктура ринку, 2025) Алескерова Юлія; Федоришена Лідія
The article explores the theoretical foundations and practical aspects of financial control exercised by state authorities over the activities of insurance companies, using the case of PJSC “Kniazha Vienna Insurance Group”. The author emphasizes the crucial role of insurance in ensuring the financial stability of the economy and protecting the interests of insurance service consumers, which necessitates effective state regulation and control. The essence of financial control, its functions, and its importance in the modern economy are analyzed, as well as the toolkit used by regulatory bodies, particularly the National Bank of Ukraine, in supervising the insurance market. Factors contributing to the intensification of regulatory activities are examined, especially in the context of the digital transformation of financial services and the increasing demands for transparency and accountability from insurers. Special attention is given to the results of the inspection of PJSC “Kniazha Vienna Insurance Group”, which revealed violations related to improper client communication, inaccuracies in financial reporting, and deficiencies in the corporate governance system. Based on the analysis, recommendations are made to improve internal financial control, implement digital technologies for data processing and reporting, and enhance the professional competencies of staff. The article is of significant practical value, as it provides well-founded proposals to improve the effectiveness of state financial control amidst the ongoing reform of Ukraine’s insurance market, integration into European standards, and the implementation of digitalization policies.
Analysis of foreign exchange operationsof banks on the market of Ukraine during the war
(Інфраструктура ринку, 2025) Алескерова Юлія; Козловська Діана; Шевчук Владислав
The article defines the shocks to which the domestic banking system has been exposed in recent years. At the beginning of the full-scale military invasion of Russia, the currency market of Ukraine found itself in a state of paralysis and destabilization due to a significant shock demand for foreign currency from the population. However, during the first 2–4 weeks, the National Bank of Ukraine managed to stabilize the situation and restore the basic functions of foreign currency circulation for residents. The shortage of currency during this period forced the monetary authorities to resort to devaluation of the hryvnia against the US dollar and the euro. Although the pace of this devaluation now seems somewhat exaggerated, an important result of 2022 was the provision of citizens’ access to cards of international payment systems and the possibility of converting cashless hryvnia into foreign currency at an acceptable rate. banks were managed during the organization of their activities. The mechanisms of the National Bank of Ukraine’s support of the domestic banking system have been studied. The structure of currency transactions and the market is analyzed through the prism of determining the influence of the state of war on its change. The influence of the amount of cash currency brought to Ukraine by banks and private transfers of labor migrants through unofficial channels on the situation with the hryvnia exchange rate is considered separately. The key trends to which the foreign exchange market has been exposed over the past year have been established, and the measures introduced by the National Bank to stabilize it are given.
Analysis of public procurement management in budgetary institutions
(Причорноморські економічні студії, 2025) Алескерова Юлія; Федоришина Лідія; Мельник Валерія
The article presents a comprehensive study of the organization and management of public procurement in budgetary institutions amid ongoing transformations in the public sector. The authors analyze legal, organizational, and procedural aspects of procurement activities, emphasizing compliance with the principles of efficiency, transparency, cost-effectiveness, and fair competition. The paper outlines the stages of the procurement process, the functional responsibilities of authorized persons, specific features of procurement control procedures, and the accounting of acquired goods, works, and services in public institutions. The study thoroughly reviews the current legal and regulatory framework for public procurement in Ukraine, including the provisions of the Law of Ukraine “On Public Procurement” the Budget Code, and relevant Cabinet of Ministers resolutions. It highlights innovations introduced under the special procurement conditions during martial law, as well as the requirements for authorized personnel – particularly their competencies, responsibilities, appointment procedures, and evaluation mechanisms. Special attention is devoted to the role of internal control in ensuring the legality, efficiency, and compliance of procurement processes. The article identifies legal gaps related to the accounting treatment of public procurement and proposes solutions to improve transparency and accountability. Practical recommendations are provided to enhance staff qualifications, apply digital technologies in procurement activities, develop annual procurement plans, maintain reporting accuracy, and ensure contract implementation oversight. This study holds both theoretical and practical value, offering pathways to improve Ukraine’s public procurement system in response to modern challenges and the country's European integration agenda
ANALYSIS OF THE AGRICULTURAL INSURANCE MARKET IN UKRAINE DURING WARTIME
(ПРИЧОРНОМОРСЬКІ ЕКОНОМІЧНІ СТУДІЇ. 2025. Вип.95., 2025) Aleskerova Yu.; Fedoryshynа L.
The article provides a comprehensive analysis of the current state and dynamics of the agricultural insurance market (agricultural insurance) in Ukraine in the context of military operations. The main problems of the functioning of insurance protection in the agricultural sector are identified: a low level of coverage of agricultural producers with insurance services, a limited number of specialized products, high insurance tariffs and a lack of trust in insurance companies. The impact of armed aggression on the market structure, the volume of insurance premiums and payments, as well as on the solvency of insurers is revealed. Statistical data on the trends in the development of agricultural insurance in 2019–2025 are presented, which indicate a gradual recovery of the market and an increase in demand for insurance of military risks. Particular attention is paid to the role of state support, international financial initiatives (FAO, IFC, EBRD) and technological innovations – the introduction of parametric products, satellite monitoring, digital platforms and models based on artificial intelligence. Strategic directions for the development of the agricultural insurance market in the post-war period have been formulated, including improving regulatory frameworks, creating a state insurance payment guarantee fund, expanding public-private partnerships, and increasing the financial literacy of farmers.
ANALYSIS OF THE DEVELOPMENT OF HEALTH INSURANCE IN UKRAINE: CURRENT CHALLENGES
(ІНФРАСТРУКТУРА РИНКУ, 2025) Алескерова Ю.В.; Федоришина Л.І.
The article explores the features of legal regulation in the field of healthcare in Ukraine amid systemic reforms and the intensification of European integration processes. It analyzes how objective (economic, social, demographic) and subjective (political decisions, management approaches, level of legal awareness) factors influence the transformation of legal relations in the healthcare sector. Special attention is given to the role of the state in shaping the legal environment that determines the accessibility and quality of medical services, as well as the protection of citizens' fundamental rights. Special attention is devoted to the analysis of the institution of health insurance as an important element of social protection and a guarantee of the human right to life and health. The article highlights international and national legal norms regulating this area, as well as their adaptation to modern challenges. It examines the current state and development trends of health insurance in Ukraine, the classification of its types, the specifics of voluntary and compulsory insurance, as well as the practical problems arising in the process of their implementation. The role of the state in forming the legal environment, which directly affects the accessibility and quality of medical services, as well as the provision of fundamental rights of citizens – in particular the right to life and health care, is separately highlighted. The state acts as a guarantor of the proper functioning of the health care system, creating mechanisms for financing, regulating the activities of medical institutions and controlling the quality of services provided. The article also highlights the current state and trends in the development of health insurance in Ukraine. Its main types are classified, in particular, voluntary and mandatory insurance, and their features of functioning, advantages and limitations are determined. The need to improve the legislative framework is emphasized, along with the creation of a more flexible and transparent mechanism for regulating insurance relations in healthcare, considering the dynamics of socio-economic processes, the growing demand of citizens for quality medical services, and the necessity of harmonization with European Union legislation. The results of the study provide grounds to assert that the development of an effective health insurance system is a key condition for ensuring the sustainable functioning of the healthcare sector, increasing the accessibility of medical services, and strengthening social protection of the population of Ukraine.
Analysis of the financial market of Ukraine during a period of instability
(Інфраструктура ринку, 2025) Aleskerova Yu., Fedoryshynа L.
The article examines the current state of Ukraine's financial market amid socio-economic and military instability. The impact of the National Bank's monetary policy – particularly the key interest rate – on inflationary processes, lending, and the currency market is analyzed. The banking sector is assessed through asset dynamics, and the volume of trading on organized exchange platforms is reviewed. Structural issues of the stock market are identified, including low financial literacy among the population, insufficient investor protection, and inefficient exchange infrastructure. Special attention is given to the prospects of digital transformation in the financial sector, particularly the integration of exchange operations into mobile banking applications. The article substantiates the need for reforms aimed at market stabilization, increasing public trust in financial institutions, and developing digital services.
Analytical review of modern approaches to determining the essence of the economic security of tourism enterprises
(2021-07-12) TETIANA TERESHCHENKO, EDUARD SHCHEPANSKIY, LESIA OMELCHUK, TETIANA PIDLISNA, OLENA KHYTRA
This study investigates issues related to an analytical review of modern approaches to determining the essence of economic security of enterprises in the tourism sector. The relevance of the subject matter is determined by the need to develop a comprehensive understanding of the issues related to determining the essence of economic security of enterprises operating in the tourism sector from the standpoint of the currently existing analytical approaches. At present, issues related to the economic security of enterprises in various fields of activity, including tourism, require special attention in view of the ever-increasing need to monitor the indicators of their economic efficiency in the constantly changing modern market conditions. The purpose of this study is to carry out an analytical review of the current approaches to defining the essence of the very concept of economic security, as applied to tourism enterprises and a comparative characteristic of the effectiveness of such approaches. The leading approach in this study is a combination of analytical and logical methods of researching the issues included in the subject matter. The main results obtained in the course of this study include the definition and statement of some modern approaches to the issues under study and the analysis of the essence of the concept of economic efficiency of the activities of enterprises in the tourism industry, in relation to the realities of the current economic situation in the world as a whole. Prospects for further scientific research in this area are determined by the increasing importance of economic security issues in relation to the activities of enterprises in various fields of activity and tourism in particular, as well as the need for an objective ealuation of the effectiveness of the approaches used to determine the essence of the concept of economic security regarding the activities of enterprises in the tourism sector. Currently, the tourism business is actively developing and aspects of the economic security of enterprises operating in this industry are of paramount importance. The applied value of this scientific study lies in procurement of analytical information regarding the main methods for determining the essence of the economic security of enterprises, identifying the most effective of them with a view to their subsequent application in practice, in assessing the effectiveness of measures to ensure the economic security of enterprises in the tourism sector
Anti-Corruption Policy in the Field of Public Administration of the Social Sector in the Context of Decentralisation
(Law Journal of the National Academy of Internal Affairs, 2021) Iryna Ryzhuk; Oleksandr Bryhinets; Olena Halus
The purpose of the study is to analyse the relationship between the implementation of the reform of decentralisation of public power in the field of social sector management and anti-corruption policy in Ukraine, and the development of scientifically based recommendations for improving legislation on the prevention of corruption in local self-government bodies. In the process of scientific research, a complex of philosophical and ideological, general scientific, and special scientific methods was used. The axiological approach is used to clarify the role and importance of proper legislative regulation of certain public relations that arise when making power decisions at the municipal level. The method of analysis and synthesis contributed to the analysis of the concept, features, object, parties, and conditions of decentralisation. From special scientific methods, the study applies systemic and structural-functional, comparative-legal. It is emphasised that the reform on the decentralisation of public power initiated the creation of united territorial communities capable of independently providing high-quality public services, organisational and legal guarantees to the population for the implementation of their constitutional right to social protection by residents. It is stated that many of the positive transformations that are being conducted in the state are being offset primarily at the local level due to the large-scale spread of corruption manifestations. Due to the lack of a special strategic document of anti-corruption orientation, the work of the Parliament on resolving the issue of the anti-corruption strategy was analysed, in particular, the Draft Law “On the principles of state anti-corruption policy for 2020-2024”. It is proved that corruption negatively affects the image of the state in the international community, hinders the attraction of foreign investment, and poses a threat to social and economic security. Due to the fact that fraud with budget funds causes substantial damage to the social functions of the state, corruption at the municipal level is often the most harmful, because it affects the most vulnerable segments of the population. It is determined that the legislative framework has been updated at the state level, concepts and programmes for preventing corruption have been adopted, and its own anti-corruption institutional model for organising public administration has been formed. It is stated that corruption continues to play a negative role in public administration, and the means and methods aimed at preventing it remain insufficiently effective. Ways to increase the level of anti corruption policy in the field of public management of the social sector in the context of decentralisation are proposed. The conclusion is formulated on improving the current anti-corruption legislation by adding local self-government bodies to the list of entities that approve anti-corruption programmes
Approaches to understanding the category “special legal regimes”
(Journal of the National Academy of Legal Sciences of Ukraine, 2021) Oleksandr M. Bukhanevych; Anastasiia M. Mernyk; Oleh O. Petryshyn
The study investigates the main approaches to understanding such legal categories as “legal regimes” and “special legal regime”, and provides their classification. Special legal regimes serve as the legal basis for restricting human and civil rights and freedoms; therefore, the relevance of the study of the concept, types, and main features of special legal regimes is beyond doubt. The authors of the study consider the relationship between the categories of special legal regime of a state of emergency and martial law, and describe the main grounds for their imposition. The authors noted a need for a clear, consistent legal regulation of the model of behaviour aimed at overcoming and eliminating negative consequences of an emergency and military nature. Attention is focused on the fact that in Ukraine, the regulation of public relations arising in connection with emergencies and military situations has become particularly important after the emergence of a military conflict on the territory of Ukraine and the spread of the COVID-19 virus. The study provides the author’s vision of the categories “legal regimes” and “special legal regimes”. it is proposed to interpret the legal regimes as the regulatory procedure, which is expressed in a set of legal means that describe a special combination of interacting permits, prohibitions, and obligations, while implementing a special focus of regulation. The latter should be interpreted as a form of public administration that makes provision for the restriction of the legal personality of individuals and legal entities, introduced as a temporary measure provided by means of administrative and legal nature, and aimed at ensuring the security of the individual, society, and the state. The study provides the classification of special legal regimes and contains proposals to distinguish them according to the content and basis of occurrence as follows: state of emergency, martial law, state of siege, state of war, state of public danger, state of tension, state of defence, state of threat, state of readiness, state of vigilance.
Attracting Foreign Investment in Cyclic Imbalances of the Economy
(Scientific Horizons, 2022, Vol. 25, No. 5. P. 101-116., 2022-08-23) Trusova, N., Kotvytska, N., Pikhniak, T., Pavlova, M., Plotnichenko, S. & Sakun, A.
Foreign investment is an important economic resource for many countries including Ukraine. The relevance of this study lies in the need to solve problems of attracting foreign investment. The purpose of this study was to consider the conditions for attracting foreign investment in the cyclic imbalances of the world economy. Using the method of correlation-regression analysis, the impact of indicators of financial imbalances was found both in general and by individual sub-indices. The study found the financial imbalances (fiscal, monetary, exchange rate, debt, trade, households, investment, and savings), both present and potential, in the face of the threat of financial and economic crisis. The procedure for assessing financial imbalances in economic activity of the world and their regional groups that implement the process of investment-oriented development was defined. To assess their impact on the volume of foreign direct investment, a comprehensive method of calculating sub-indicators of financial imbalances was proposed, which on the set of certain parameters forms an integrated index of financial imbalances. Methodological approaches to determining the restrictive procedures for the accumulation of financial imbalances associated with the transition of the financial system to a state of financial danger, considering the budget, currency, monetary and debt components were substantiated. The complex method of calculating sub-indicators of financial imbalances in the economy involves the identification of economic risks at the initial stages using the Alert Mechanism on the violation of the balance of the financial and economic systems of the participating countries. Priority areas (real estate and professional services) for attracting foreign investment from around the world were identified. The geostrategic matrix of attraction of foreign investments by the countries of the world was offered
BUDGET POLICY OF UKRAINE IN THE CRISIS PERIOD AND CHALLENGES OF THE POST-WAR RECONSTRUCTION OF THE FINANCIAL SYSTEM
(Збірник наукових праць ТДАТУ імені Дмитра Моторного (економічні науки).2024. № 1(50). С.128-137., 2024) Гриценко Ольга Миколаївна; Трусова Наталія Вікорівна; Trusova N. V.; Hrytsenko O. M.,
The article examines the transformation of budget policy in the crisis (war) period and the challenges of the post-war reconstruction of the financial system of Ukraine. It is substantiated that the budget policy is a direction of the economic policy of the state, aimed "at the optimization and rational transformation of incomes and the use of state financial resources, increasing the efficiency of state investments in the economy, coordination of national and local interests in the field of inter-budgetary relations, regulation of the state debt and ensuring social justice at redistribution of national income It has been proven that the most important component of budget policy is the financial system, which determines long-term economic trends, the effectiveness of the financial mechanism, and the financial security of the state. The war led to significant quantitative and structural changes in the financial system of Ukraine, in particular to changes in the volume and structure of revenues and expenditures, adaptation and simplification of budget legislation, an increase in the volume of the budget deficit, a rapid increase in the state debt, and inhibition of the development of territorial communities. The reduction of tax revenues from some types of taxes in Ukraine led to a decrease in the income of local communities, which even in the pre-war period lacked their own income. Measures for the post-war reconstruction of the countries of Europe and the world are presented. The expediency of using different methods of attracting investors in war-affected and economically weak regions of Ukraine has been proven, namely: partial and temporary exemption of investors investing in production from taxes (for example, from real estate tax and land tax, partially from income tax). The strategic concept of restoring the financial system of the state and budgetary relations in Ukraine in the crisis (war) and post-war period is presented.
Change management in R&D-quality costs in challenges of the global economy
(CEUR Workshop Proceedings, 2021. Vol. 2870, pp. 1139–1151, 2021-06-21) Bublyk, M., Mykhailov, V., Matseliukh, Y., Pihniak, T., Selskyi, A., Grybyk, I.
The article considers the problems of R&D-quality costs management tools application in terms of entering new international markets. In the context of globalization of national economies, a key factor in the economic growth of any country is to ensure the sustainability and efficiency of innovation processes in enterprises. A necessary prerequisite for innovative activities of enterprises are R&D activities, for the conduct of which enterprises need certain resources, which ultimately identifies focus of research on R&D-quality costs management. The studied problem is widely discussed in Ukraine given the current geopolitical and socioeconomic transformation. The article considers the current specifics of the problems that arise in enterprises which apply various tools to manage the cost of R&D quality in terms of entering new international markets. The main tools, features and problems in the process of R&D-quality costs management tools application, the level of support for innovation by business entities and research are analyzed. Trend models based on indicators of Ukrainian enterprises performing R&D activities are built.
Concession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine
(IOP Conf. Series: Earth and Environmental Science 1415. 2024. 012106, 2024) Krushinska Alla; Samaricheva Tetiana; Arziantseva Daria; Zakharkevych Nanaliya; Hrytsenko Olha
The argumentation of the use of concession of historical and architectural objects in Ukraine as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex has been carried out. A scientific approach to budgetary and tax incentives for investment attractiveness of tourist facilities has been formed using an optimization model for calculating concession payments, which ensures the flexibility of incentives, takes into account the interests of investors, based on indicators for assessing the effectiveness of an investment project with a simultaneous focus on maximizing budget revenues. It is substantiated that the budgetary and tax incentives for investment attractiveness of tourist complexes through the introduction of public-private partnership in the form of a concession of historical and architectural objects will allow private business to invest in attractive tourist sites and ensure higher profitability of the hotel and restaurant business, since the interests of the investor are taken into account, and will also reduce budget expenditures and increase tax revenues to the budgets from servicing tourist flows.
Corporatization as a prerequisite for the formation and development of an integrated economy (Корпоратизація як передумова формування та розвитку інтеграційної економіки)
(International Journal of Innovative Technologies in Economy. Warsaw, Poland. 2020. №5(32). С.128-134. URL: URL: https://rsglobal.pl/index.php/ijite/article/view/1772/1632, 2020-06-19) Kudelsky V. E. Tkachuk N. M. (Кудельський В.Е., Ткачук Н.М. )
The article considers the essence of corporatization in the context of the formation of the integration economy. Emphasis is placed on the integrativ e feature of the economy. The theoretical essence of integration and its economic nature are revealed. The features of the economic system according to the system approach are revealed. Emphasis is placed on such properties of the economic system as: integ rity, hierarchy and integrativity. It has been found that the integrative nature of the economy presupposes the possession of an economic system with such properties that are not inherent in its individual elements. It is emphasized that the formation of corporate ownership and the organization of economic relations have formed an adequate environment and initiated the process of consolidation in the economy. It is proved that the corporatization of the economy removes obstacles to the spatial framework and pace of economic development, forms a new corporate look of the market system and generates integration processes between companies. It is argued that corporatization generates integration processes in the economic system and finds expression in the conso lidation of economic entities in the form of mergers and acquisitions. Consolidation has been found to be closely linked to market corporatization. The causal links of consolidation with the functioning of corporate business, which is a prerequisite for th e development of an integrated economy, have been studied. It is emphasized that consolidation contributes to the integration processes of the state's economic growth.

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