Business Inform

13-20

Authors: Varfolomieiev M. O.

The article is concerned with the topical issues of present – the principles and foundations of introduction of circular economy (CE). The article emphasizes that, despite the fact that the issue of introducing circular economy has already been widely covered in the scientific publications by domestic and foreign scholars, any strategy for the practical introduction of circular economy at the State level has not yet been formed. Thus, the publication is aimed at studying the key aspects and prerequisites for the introduction of circular economy within the Ukrainian terms. In accordance with this aim, the advantages and disadvantages of the introduction of circular economy in the world aspect are analyzed. The advantages of the introduction of circular economy include the following issues: profitability growth; reduction of greenhouse gas emissions; creation of new jobs. Among the shortcomings of the introduction of circular economy, the publication distinguishes the following: level of complexity of the promotion of systemic changes; economic fluctuations (CE may be non-profit in a short period of time); unsuitable markets (lack of necessary raw materials and infrastructure, competition, knowledge); imperfect regulation (imperfect legislation and/or its implementing); social factors (lack of knowledge and skills related to circular economy); insufficient control over waste sorting; level of financing (both on the part of the State treasury and business). Summing up the advantages and disadvantages of the introduction of circular economy, it is emphasized that, in the terms of CE, the most important value is not being attached to material flows or waste, but to much more sufficient methods, such as maintenance, reuse and recycling of equipment. Also, the research pays considerable attention to the instruments of circular economy and the prerequisites for their application. In addition, each of the above mentioned instruments is considered in the aspect of practical use and analyzed upon existing in the world examples. Thus, among the instruments for the introduction of circular economy, the author highlights: Design of thinking of the future; Virtualization and sharing; Product as a service; Reuse in production; Reuse in consumption; Industrial symbiousness and processing of production waste; Recycling. Special attention in the article is given to the problems of introducing circular economy in Ukraine and ways to solve them. Thus, the research has consistently revealed the problems and ways to solve them at the level of government, business, and society.

27-34

Authors: Zhabynets O. Y., Sukhyi O. O.

The article analyzes Polish experience in the implementation of structural economic policy at the both national and regional levels. In particular, the key directions of implementation of structural reforms for the period 2013-2018 were analyzed, a comparison of Poland and EU-28 indicators on the expenditures for the implementation of innovations and employment level was carried out. The main problems of R&D activities in Poland, as well as effective instruments of innovation policy that contributed to the growth of innovativeness of the Polish economy, are determined. The factors of employment growth in the Polish labor market, problems and structural reforms in this direction are allocated. It is determined that urban development is an important part of Poland’s development policy in the medium and long term, but Polish cities, compared to most European cities, are not competitive enough and are limitedly included in both the European transport network and the intercity functional connections. It is found that the policy of development of Polish cities is grounded on the approach based on the synergy of sectoral policy and multilevel cooperation to strengthen the sustainable development of cities of any size, because the solution of many global problems of sustainable development (pollution, consequences of climate change, ensuring inclusive growth, etc.) is entrusted precisely to cities.

41-47

Authors: Luchko H. Y.

The article is aimed at examining the innovation activity of the world-wide and domestic companies in the sphere of trade; identifying global trends in the innovative development of trading companies in the context of the coronavirus pandemic; development of recommendations for further development and increase of the level of innovation by domestic companies in the sphere of trade, taking into account world trends. The latest data on Ukraine’s positions in the competitiveness and innovation activity ratings are considered and analyzed. The peculiarities of innovative development of both world-wide and domestic companies in the sphere of trade are researched. By analyzing activities in the context of the COVID-19 pandemic of the world’s most successful companies in the sphere of trade along with the companies – innovative leaders among retailers, it was possible to determine the main directions of innovative development in the world. It is also defined that companies seeking to become the strongest in innovation, taking into account the situation caused by the COVID-19 outbreak, mostly prefer the frontline analytics, digital design and technology platforms. The article analyzes the current status and defines the main trends in the innovative development of domestic business entities in the sphere of trade. In the context of the crisis associated with the coronavirus outbreak, only those companies that are capable to create sustainable competitive advantages will take hold on the market. Trading companies need to focus on being open to innovation and digital transformation and changing existing business models accordingly to a more sustainable ones. The article develops recommendations for further development and increase of the level of innovation by domestic business entities in the sphere of trade, taking into account world-wide trends.

56-61

Authors: Shuliuk B. S.

The article is aimed at examining the peculiarities of implementation of public-private partnership concession projects in various sectors of the economy in both Ukraine and the world. The main approaches to understanding the essence of the concept of «concession» are considered and its characteristic features are defined. The procedure of operation of the concession mechanism is disclosed. Risks of public-private partnership participants in the process of implementation of concession projects in Ukraine are determined. The need to provide the State support to stimulate the participation of a private partner in long-term projects is substantiated. It is specified that such support should be provided in order to implement the most necessary public-private partnership projects to significantly improve the living conditions of the population in a particular region. It is determined that, unlike Ukraine, the concession mechanism is actively used in various sectors of the world economy, in particular, successfully implemented projects in the transport sector (roads, railways, ports, airports, pipeline transport), housing and communal services (water supply, water purification, electricity supply). At that, the transport industry dominates, while heat supply and waste treatment are the least popular. Prospects for further research in this direction are the search for ways to improve the domestic concession mechanism in the process of implementing public-private partnership projects, taking into account the best achievements of world experience. This will allow to attract financial resources of business in various forms of cooperation in terms of public-private partnerships, and, consequently, to improve the quality of services provided to the population.

72-80

Authors: Vasyliv V. B., Shvets F. D., Khomenchuk A. A.

In today’s information world, the competitiveness of universities is closely related to the effectiveness of the IT services provided. However, the development of IT infrastructure requires maintaining a balance between cost and efficiency of services. An IT service includes information technologies, processes and people. In accordance with ITIL standards, the university’s IT department should move from supporting software, applications, servers and networks to timely providing IT services to end users. The first step to this is to create a catalog of IT services. The purpose of the catalog implementation is to provide a single source of consistent information about all operational services and ensure quick access to them. Unlike foreign universities, domestic higher education institutions do not practice a systematic description of IT services and their presentation through the IT catalog. Direct transfer of management models of foreign universities to the Ukrainian educational environment appears impractical. The publication proposes a three-level catalog model, describes the categories of services that can be provided by Ukrainian universities, and defines the attributes of the IT service description template. The attributes of the description include: name, type of services, brief description, business owner, priority, service owner, consumers, request order, SLA, support system, status/phase. From the moment the IT service catalog is fully formed, its periodic monitoring begins according to the following criteria: SLA validity, correctness of provision of IT services, etc. The publication considers the formation of a catalog by stakeholders of the University on the example of the National University of Water Management and Environmental Management. In general, the use of the suggested recommendations will provide a description of the IT infrastructure of universities in the form of a set of services, the value of which is understandable to stakeholders and university management, as well as will allow to achieve competitive advantages in the educational services market.

88-93

Authors: Hubanova I. V.

The article is aimed at studying the methodologies of forecasting bankruptcy, their application in forensic economic expertise, which will allow to make managerial decisions substantiated from the point of view of financial security of an enterprise and create opportunities for stable functioning and development of the enterprise. All enterprises are affected by negative factors and may find themselves in a crisis situation. That is why the management of enterprise should apply all existing measures to prevent bankruptcy and overcome crisis situations. Any crisis situation can be corrected if you respond to crises in time and form a balanced and adequate management system. Therefore, the use of bankruptcy forecasting methodologies will allow the management of enterprise to identify in advance negative trends in its development. The article analyzed the existing discriminant models for determining the probability of bankruptcy with their application in forensic economic expertise. In modern practice of the financial-economic activities of foreign firms, to assess the probability of bankruptcy, the discriminant models of Altman, Beaver, Taffler, Tishaw and some others received the widest application. It is defined that for a more justified forecast, it is advisable to use several methods at the same time to predict the probability of insolvency (bankruptcy) of enterprise. It is proposed to use a set of models to determine the probability of bankruptcy of enterprise in solving issues of economic forensic expertise, which will significantly increase the degree of probability of the results obtained. The proposed measures can be used not only to diagnose the likelihood of bankruptcy, but also to develop anti-crisis measures.

99-103

Authors: Kiriukhina M. V., Vodolazska N. V.

The article explores and analyzes the problem of gender equality among cadets and students of higher educational institutions, in particular aviation and technical. The appropriate methods and main aspects of solving the problem are defined. In addition, various methods for introducing gender equality into the educational process are provided and the relevant work of the teacher during classes is presented. At present, gender equality among cadets and students of aviation and technical universities is an urgent problem in Ukraine, because the humanization and democratization of modern society envisage the orientation of our State towards establishing universal human truths and standards. First of all, gender theory should be integrated into the system of scientific knowledge and educational disciplines. Educators should implement planned educational activities aimed at identifying and neutralizing gender stereotypes that form the basis for non-compliance with gender parity and discrimination. Thus, teachers should ensure gender equality among students of higher educational institutions, including cadets and students of aviation and technical higher educational institutions. It is also worth noting that observance of human rights is being formed as a certain ideal, the main means for which is the achievement of the general principles of law, and its fundamental principle is the multi-aspect principle of gender equality. However, given the aforesaid matters, equality of genders does not mean only their biological identity or ignoring physical capabilities along with the mental and psychological characteristics. On the contrary, differences should not be negatively reflected in the living conditions of both men and women, thereby causing discrimination.

111-118

Authors: Skrypnyk A. V., Nehrey M. V., Petrenko A. A.

Ukrainian higher education is in a state of reforming, which aimes at improving its quality and is accompanied by a reduction in its generality. During the admission campaign in 2020, the concept of «indicative self-cost of educational services» was for the first time used, the purpose of which was to reduce the demand for training at the expense of individuals (contract) in the State-owned higher education institutions. The publication considers the study of the efficiency of the State regulation of qualifying for a government scholarship as to certain specialties. For this purpose, data on the results of the 2020 admission campaign from the unified State electronic database on education were used. The educational space was divided into several subspaces, for each of these the ratio between the number of applications submitted and the license volume was obtained. It was found that the most in demand for a long time are specialties related to jurisprudence, in the smallest demand are specialties of engineering, where the competition is two applications for three budget places (1.50). The publication uses econometric methods of analysis of digital information, assessments of the elasticity of the introductory score according to the general competition and its marginal value are carried out. Recommendations on refusal of expert assessments in the regulation of the students’ admission and redistribution of financial resources in favor of high-demand specialties are provided.

131-137

Authors: Orlova O. M.

The article is aimed at the theoretical generalizing and systematizing the risks of industrial enterprises in the context of the COVID-19 pandemic. The essence of the concept of «risk» is analyzed and the need for its estimation in the context of the COVID-19 pandemic caused by the SARS-CoV-2 virus is specified. The main classification features of risks in the activity of industrial enterprises are considered. The state of Ukraine’s industry in 2020 is examined and it is concluded that as a result of the coronavirus crisis it is in a difficult situation. A number of risks are identified and their negative impact on the activities of industrial enterprises in Ukraine, both in quarantine and in post-quarantine conditions, is characterized. Among them are: financial-economic, international, commercial, industrial, and social risks. The expediency of application for the estimation of determined risks of statistical, expert, accounting-analytical, analytical, economic and statistical methods, as well as methods of analogues, sensuality, scenarios, Monte Carlo, is substantiated. Given the uncertainty of the time frame associated with the duration of the coronavirus pandemic, it is proposed to constantly monitor risks in order to improve the situation in the sphere of industry, which will allow timely detection of weaknesses and identification of the negative manifestation of crises in various industry sectors. Prospects for further research in this direction are the development of a mechanism for managing and reducing the negative impact of identified risks on the activities of industrial enterprises in both quarantine and post-quarantine conditions, as well as outlining the instruments for ensuring the positive effect of the proposed mechanism.

143-151

Authors: Strapchuk S. I.

The article is aimed at studying the ecological indicators of sustainable development of agriculture on the basis of systematization of statistical data in dynamics and determination of characteristic signs of ecological threat caused by the activities of economic entities. It is determined that, according to the conception of triple criterion by J. Elkington, the ecological component of sustainable development, on a par with economic and social, comprised the basis for the development of national indicators as defined by the Sustainable Development Goals (SDGs) by 2030. The surveys conducted by the World Economic Forum indicate a pre-emptive positions of ecological global risks associated with extreme weather events, failures in the fight against climate change, natural natural disasters, decreased biodiversity, and the natural disasters caused by economic actors. As a result of the study, two groups of ecological indicators of sustainable development of agriculture are distinguished as related to the estimation of soil quality and biodiversity, which are expressed in SDGs 6, 13 and 15. Further analysis of the actual implementation of tasks in the context of the Goals allows to assess the degree of their reach in the near future. High levels of area plowing, uncontrolled use of fertilizers and linear waste-producing economic management models are the reasons for the increase in greenhouse gas emissions, a decrease in the balance of humus and nutrients. Gradual replacement of linear models with cyclic models can facilitate a regeneration of natural capital. Further research is related to the revision of the efficiency of resource use, the search for ways to reduce waste volume, as well as the application of the conception of circular economy at the local level.

161-168

Authors: Chorna M. V., Volosov A. M., Rieznyk M. O.

The article is aimed at developing a scientific-methodical approach to the identification of sources of competitive advantages, taking into account the specifics of enterprises in the retail trade sector. The development and transformation of approaches to identifying sources of competitive advantage within the institutional, market and resource concepts is considered. The main provisions of scientific thought on this problem are defined and the observance of the resource approach is substantiated. A methodical approach to identification of the existing sources of competitive advantages and potential of their development in retail enterprises is proposed. As a basis, the following general scientific principles are allocated: complexity, security, comparability, information sufficiency, orientation towards creating the bigger consumer value. The stages of implementation of evaluation-identification procedures are characterized. The directions of identification of the sources of competitive advantages are determined as follows: provision of labor and commodity resources, capital, level of management, capabilities of staff. The stage of formation of the information base is characterized. The choice of research objects is substantiated, taking into account the dual nature of competitive advantages and the sectoral specifics of trade enterprises. The quantitative and qualitative correspondence of both the potential and the realized advantages within each resource-competent plane of the enterprise’s potential is determined. The conditions for identifying sources of competitive advantages and their corresponding target development benchmarks are defined. The proposed methodical instrumentarium was tested at the trade network enterprises of the city of Kharkiv. The competitive position of enterprises according to available sources, the level of their involvement in the processes of creating competitive advantages are specified; recommendations on the ways of their formation and development are made.

176-182

Authors: Khandii O. O., Amosha O. O., Mosiichuk D. O.

The article is aimed at exploring the gender features of the labor market in the context of the COVID-19 pandemic, along with the impact of quarantine restrictions caused by the introduction of anti-epidemic measures to counteract the spread of coronavirus disease in Ukraine, on the existing balance of gender equality in Ukrainian society. The identified gender inequality manifestations in the labor market have intensified and received negative dynamics during the COVID-19 pandemic. Quarantine restrictions and the limited activities of enterprises in the sphere of trade, culture, art, education, hotel business and others, in the structure of employment of which the women’s labor force prevails, have caused an increase in the number of unemployed and a decrease in the social protection of employees involved in these sectors. An increase in the wage gap between women and men during the period of quarantine restrictions both by type of economic activity and by region is identified. The proposals and recommendations are directed towards: taking into account gender needs in overcoming the consequences of the COVID-19 pandemic; reducing gender inequality and injustice in employment and income; ensuring support for political activity of the female population, involvement in decision-making in the life of both the community and the State; strengthening liability for direct or indirect discrimination and gender inequality; taking into account in the programs of socio-economic development of territories of gender needs as to different age groups; introduction of training aimed at ensuring gender approach and gender equality in organizations and enterprises; financial, economic, legal and educational support for the development of women’s business. Prospect for further research in this direction is to determine the impact of the existing level of gender equality and the structure of employment by gender in the sectors on the possibilities of economic development of the country.

190-197

Authors: Bondarenko О. M., Tardaskina T. M., Bogatyryova L. D.

The article considers the impact of the COVID-19 pandemic on the process of implementing technologies for the organization of remote work both in management and in the technical sphere. The COVID-crisis is seen as a factor that has facilitated, accelerated and intensified the introduction of remote forms of work, because precisely due to the problem of new jobs during the COVID-19 pandemic both remote work and information-technological improvement of enterprises become relevant. The article is aimed at researching the development of remote forms of work under the influence of the COVID-19 pandemic. The object of the research is the process of introducing remote forms of work at Ukrainian enterprises. The subject of the the research is the organization of remote forms of work at enterprises during the COVID-19 pandemic. The article presents the results of the study (based on a survey) of the demand for a remote form of work and training among Ukrainians during the COVID-19 pandemic. 150 Ukrainians took part in the survey. Among them are women and men aged 18 to 65 who work and study both traditionally and remotely. The analysis of the data was carried out using a Google survey. The survey participants were asked topical questions about their possibility and desire for a complete transition to a remote form of work; level of development of the remote form of work at their enterprise or place of study. As result, the most positive and negative, according to the respondents, traits of a remote form of work are identified; also the most frequently used programs to provide remote work. The conclusions emphasize that Ukrainians are not only ready to accept new forms of work organization, but also actively adapt to them and, despite the shortcomings, the remote form of work is in demand and promising, especially in the context of quarantine measures caused by the COVID-19 pandemic.

210-215

Authors: Zavgorodniy I. V.

The article is aimed at outlining the possibilities of applying the conception of structuralism in order to interpret the indicators of the components (constituents) of the efficiency of enterprises as micro level systems in terms of the paradigm of «structure – system» taking into account the history of the origin and development of the mentioned conception. The article presents the results of a study of the evolution of concepts «structure» and «system» in the context of the relevant paradigm in view of improving approaches to management of the performance of enterprises. The interpretation of the above mentioned definitions by different scholars is provided; the author’s own interpretation of the concepts of «structure of performance indicators» and «system of constituent performance indicators» of enterprises activity are proposed. Methodological approaches to managing the performance of enterprises as complex micro level systems based on the above mentioned system of indicators based on the models of Burennikova (Polishchuk) – Yarmolenko are outlined. The structural-logical scheme of basic concepts in the paradigm of «structure – system» is proposed. The «model of interrelation» between the concepts of «structure» (quantitative and qualitative constituents of performance indicators) and «system» (as a multiplex, a set of interrelated elements, a complex of related performance indicators) is presented in a systematic approach of scientific cognition in order to more clearly identify the relationships between the studied concepts and related indicators with taking into account the system approach. It is emphasized that the lack of results of computations on certain components (constituents) of the specified system of indicators makes it impossible to create a holistic picture regarding the performance of enterprises. It is underlined that the improved by the author methodology of knowledge, measurement and evaluation of the performance of enterprises will contribute to improving their management and finding reserves for the development of enterprises as systems.

223-232

Authors: Ivanenko V. O., Laichuk S. M.

The decision to outsource should be preceded by a thorough substantiation for its feasibility and efficiency. The existence of many models and methods for substantiating the feasibility of outsourcing is primarily associated with different approaches to evaluating the efficiency and with variety of types of outsourcing, as for each type an individual calculation may be offered. As one of the most popular analytical instruments for preliminary outsourcing evaluation is defined the use of matrix method, by means of which the most common «outsourcing matrices» are considered (McKinsey’s BCG matrices, «Pricewarehouse Coopers», D. Khlebnikov, A. Kh. Kurbanov, IBS, B. O. Anikin and I. L. Ruda, A. H. Isavnin and I. I. Farkhutdinov, N. K. Moiseeva, O. M. Malyutina and I. O. Moskovina) and it is justified that the main difference between the existing matrices is the criteria for evaluating business processes (functions). A matrix of strategic measures on accounting outsourcing has been developed, which analyzes the internal and external environment from the point of view of the strengths and weaknesses of the enterprise, its capabilities and expected threats. Opportunities and threats are caused by the external (uncontrolled or poorly controlled) factors, while strengths and weaknesses – by the internal (controlled) factors. It is emphasized that SWOT analysis is an effective instrument for business cooperation and a way to optimize activities of enterprise. It is proved that the main purpose of SWOT analysis of outsourcing of accounting services is to determine the current situation, prospects and the further best behavioral strategy for accounting on one’s own or delegation of accounting to external executors. Prospects for further research are study and assessment of risks that arise when carrying out outsourcing activities.

239-244

Authors: Karpushenko M. Y., Shakhverdyan D. S.

Integrated reporting enables to provide interested users with non-financial information, including data about social activities and enterprise staff. Labor resources are a necessary source that causes the development of the company, and effective investment in human capital allows achieving strategic goals in a minimum amount of time. Consequently, the reflection in the reporting of human capital data is of great value, since currently investing in this type of capital amounts to a significant share. The nature of information about human capital and strategies for its management is subject to disclosure in integrated reporting and allows users to valuate the efficiency of such investments. The publication is aimed at considering the peculiarities of the preparation of integrated reporting in terms of social and labor indicators, with a substantiation of such indicators. An analysis of functions and constituents of integrated reporting, principles of formation of integrated reporting in accordance with the international standard of integrated reporting is carried out. The composition of the management report in accordance with regulatory requirements, as well as the composition of the report on the management of a number of enterprises are analyzed. On this basis, a proposal as to the list of social and labor indicators of integrated reporting is formed and formulas for their evaluation to integrate all indicators into a single one are suggested. Using this formula, one can compare different enterprises and draw a reasonable conclusion about the work of the enterprise in this direction. In the future, the development of integrated reporting should be aimed at developing and refining the system of indicators and generalizing management provision in the process of preparing internal integrated reporting.

249-255

Authors: Momot T. V., Illiashenko O. V.

The article is aimed at systematizing the theoretical and methodical provisions and substantiating practical recommendations for organizational provision of internal audit of revenues and expenses for the communal non-profit healthcare enterprises (hereinafter – CNP HE) under current conditions of management as result of reforming the healthcare system. The methodology and organization of internal audit of revenues and expenses of the CNP HE is considered. The theoretical and methodical provisions are systematized. The necessity of introducing an internal audit of revenues and expenses in the activities of the CNP HE is substantiated. The directions of internal audit development in Ukraine and other countries are studied. Practical recommendations on organizational provision of internal audit of revenues and expenses for the CNP HE are provided. Objects of internal audit of revenues and expenses are explored; its components and functions are considered; the main tasks are defined; the main forms of the organization are identified; the need to establish an internal audit service in the CNP HE and its effective functioning is substantiated. The factors that ensure the effectiveness of internal audit of revenues and expenses of the CNP HE are examined. The indicators for evaluating internal audit of revenues and expenses of the CNP HE are determined. It is summed up that the internal audit of revenues and expenses for the CNP HE should be defined as providing independent and objective consultations and conclusions aimed at identifying the causes of violations and shortcomings in the financial and economic activities, in the financial and budgetary statements of these enterprises, eliminating these shortcomings and especially preventing their occurrence. Prospects for further research in the sphere of internal audit of the CNP HE are formation of an adaptive model of methodical and organizational provision for internal audit according to certain directions and objects of audit.

266-273

Authors: Kvasha O. V.

The article is concerned with studying of the features of capital management in joint stock companies. The concept of joint stock capital as an economic category is considered. The approaches to determining the essence of the concept of «joint stock capital» are analyzed. The system of management of joint stock capital of enterprise is presented, it is determined that the process of joint stock capital management is an aggregate of methods, forms and instruments for attracting funds from various sources in accordance with the needs of the development of the joint stock company. The formula for assessing the market value of enterprise is considered. The process of formation of equity of the enterprise is analyzed; the advantages and disadvantages of the types of sources of this type of funding are described. The peculiarities of attracting borrowed capital are studied and the influence of this method on the financial stability of the joint-stock company is described. The peculiarities of joint stock capital management on the example of PJSC «Motor Sich» have been characterized and conclusions have been drawn on optimizing the policy of capital management in joint stock companies. On the basis of the research of the theoretical aspect of the essence of the joint stock capital it is determined that the system of capital management in a joint stock company is characterized by interdependence and consistency of various subsystems and elements upon which depends the efficiency of functioning of the whole system, and, accordingly, the final result of effective capital management of the joint-stock company. Prospects for further research in this direction are the definition of new interdependences between the elements that influence the adoption of managerial decisions in the management of joint stock capital. Further development of the theory of joint stock capital management in the context of behavioral economics can lead up to the replacement of classical economic models of behavior of the economic entity and up to the creation of a new mechanism for managing the joint stock capital of the enterprise.

279-285

Authors: Assessing the Personal Income Tax as a Fiscal Indicator

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.

292-299

Authors: Fiscal Burden in the National Economy: A Dynamic Aspect

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

308-315

Authors: Sukacheva-Trunina S. M.

The article is aimed at forming a methodical approach to the assessment of tendencies in production, sales and organization of consumption of food products and services, which includes all the components of the food sector and allows to conduct a comprehensive assessment of tendencies in its development. The proposed methodical approach includes assessment of the status and dynamics of food supply to the population, assessment of the status and dynamics of indicators of agricultural enterprises, food industry, trade in foods, restaurant economy and assessment of the factors that influence the development of the food sector. The use of the proposed methodical approach allows to reasonably make decisions on the development of a strategy for the development of food sector enterprises. The conducted studies have shown that in Ukraine as a whole and in its regions in particular in recent years there have been positive tendencies in the production, sale and organization of consumption of food products and services. At this, sales of foods by enterprises of both agriculture and food industry is much higher than by retail enterprises of food products and restaurant enterprises, which indicates the sufficient provision with food products to the financially reliable demand of the population of Ukraine. Prospects for further research in this direction are the development of methodical instrumentarium for assessing the effectiveness of management of food sector enterprises, which will be adapted to modern conditions for the implementation of specific managerial decisions.

323-329

Authors: Portna O. V., Herehiieva H. Y.

The winemaking industry plays a significant role both in the world economy and in the national one, is an important part of the world economy in general and Ukraine in particular, being a significant budget-forming component. The article is aimed at improving, on the basis of the study of modern international and domestic tendencies in the sphere of winemaking, the classification of stakeholders in the development of enterprises of the viticulture and winemaking industry, the effective interaction of which will ensure the active functioning and success of the wine business. Based on the analysis of modern international and domestic tendencies in the development of the winemaking industry, it is specified that the geography of winemaking is gradually expanding throughout the world. The winemaking industry is developing steadily at the world level, the dynamics of international trade in wine is positive and is determined by many players in the international market and leaders around the world. In Ukraine, due to the large number of factors, the winemaking industry is narrowing, imports significantly exceed exports. Under such conditions, the search and introduction of effective principles for improving the efficiency of functioning and development of industry enterprises becomes urgent. Such principles are the definition of stakeholders in the development of industry enterprises for their active involvement in cooperation and effective interaction. Application of stakeholder-oriented approaches in the processes of stabilization and development of enterprises in the winemaking industry will balance the interests of consumers, customers, that is, a wide range of stakeholders, and increase the efficiency of their interaction. Prospects for further research are to determine the threshold values of the stakeholders’ stimulating, neutral and destimulating influences.

336-345

Authors: Stankevych I. V., Polishchuk I. I., Borysevych E. H.

The article is aimed at adapting to the use of methodical instrumentarium of quality management for the development of marketing research to identify the satisfaction of stakeholder requirements with the results of the organization’s activities, ensuring thorough managerial decisions in the direction of influencing the behavior of the latter. In the course of researches conducted by the authors, after generalizations of scientific publications in the field of methodical marketing instruments, it is specified that the use of such an instrument of quality management as SERVQUAL provides not only the development of conduct of the marketing research itself, but creates preconditions for the «marketing of relations» of stakeholders with the organization. In accordance with the examplified in the presented article adaptation of the methodical instrumentarium of SERVQUAL to the sphere of educational business, the example of the educational organization illustrates how this instrument can ensure an increase in the level of competitiveness of the higher educational institution by improving various consumer characteristics and differentiating the consumer value of educational services, which, in turn, includes: differentiation of educational services with an orientation to the current unsatisfactory demand and perspective forecast in educational services, that is, the introduction of new differentiation of consumer properties of the existing educational service; differentiation of service sales channels – attracting new categories of stakeholders. The versatility of the proposed methodical instrumentarium of SERVQUAL provides an opportunity to develop marketing research as to satisfaction of stakeholder requirements in the activities of both educational organizations and enterprises along with organizations of various levels, forms of ownership, type and sphere of activity of the national economy, which is the directions of further research by the authors of the article.