Collection of scientific works of the University of the State Fiscal Service of Ukraine

7-19

Authors: Bogrinovtseva L.M., Zhytar M. O., Chamor G.S

In the article the essence of «financial stability» from the point of view of different scholars is considered, which, in turn, made it possible to generalize theoretical foundations as to its importance and necessity. The classification of risks that arise in the course of insurance activity and which influence its financial stability in particular is offered. It has been determined that the main ones are internal and external, in which the main groups and sub-groups of factors of influence on their financial stability were allocated. The risk management hedging mechanism is also presented based on a number of methods and methods for reducing potential losses in order to ensure its profitability and financial sustainability, and the importance of risk management is identified, which is one of the essential elements for achieving both financial stability and economic security of the insurer as a whole.

33-42

Authors: Dankevych A.P.

In the article are considered discrepancy of the standard legislation of Ukraine to the international regulation of the markets of financial instruments. It is established that the main differences concern: mutual recognition between regulatory bodies of the Ukrainian security market and their colleagues from EU member states

63-78

Authors: Kalusenko V.V.

The article deals with different points of view of the essence of the concept of "investment activity and investment portfolio of banks". The present state of formation and management of investment portfolio of banks of Ukraine is analyzed. It is also determined that in recent years, banking investment activities are not sufficiently successful and profitable, which in turn leads to an even greater decline of the national economy and the lack of innovation development. After all, it is the investment activity of banks that generates the movement of funds in the market, focusing them on the most important and important areas of development of society. In the course of the study, the main problems that arose during the formation and management of the investment portfolio by banks were also identified, and, accordingly, the factors inhibiting this process were substantiated. Based on this, the optimal investment strategy for Ukrainian banks was considered and substantiated.

94-108

Authors: Klyusko L.A., Kovda N.I.

The article analyzes the state banking sector in Ukraine. Its features, place and role in the economy of the state are determined, advantages and disadvantages are identified, an assessment of the stress-analysis of financial stability is made. The prospects of each of the state banks for reducing the state's influence on the banking system are outlined.

125-144

Authors: Kovalchuk N.I., Kovalchuk V.M.

The article describes stages, mechanisms, current status, challenges and benefits of cooperation between Ukraine and the International Monetary Fund.It also outlines goals and trends in relations with the IMF as well as reveals grounds for further improvement. From the layed out material it can be concluded that further cooperation between Ukraine and the IMF should be based on an in-depth structural reforms and contribute to economic stabilization and rejection of IMF credit services will affect adversely on the stability of the Ukrainian economy.When choosing the tools of relations with the IMF, it is necessary to take into account the peculiarities of our country's modern economy and rely on its own experience and experience of other states.

159-175

Authors: Melnichuk A.S

The іmportance of analyzing the tax burden on the enterprise for sound management decisions is substantiated. The scientific approaches to the selection of the stages for conducting the analysis and methods of determining the tax burden on the enterprise are considered. The goal are formulated, a sequence and methods for conducting the analysis of the tax burden on the enterprise are exposed. In the research were used such methods as: induction and deduction, logical generalization, critical analysis and synthesis, comparison, tabular method. Substantiated proposals can be useful to comparison of level of the tax burden on enterprises.

189-199

Authors: Pobocha K., Khodakivska M.

The article is devoted to solving the scientific and practical task of developing and substantiating theoretical positions and practical recommendations for ensuring the increase of the efficiency of management of financial resources of non-state pension funds of Ukraine in conditions of socio-economic instability. The peculiarities of financial resources of non-state pension funds are found out, namely: the formation and use of financial resources is carried out in accordance with the legislation; the intended purpose is clearly defined; their receipt and withdrawal has a cyclical character; accumulation and storage of long-term financial resources; their disposal is carried out by the asset management company. It has been investigated that the NPF directs its financial resources to retirement benefits, other liabilities, expenses and acquisition of assets.

215-228

Authors: Snigir L.P.

The article substantiates the signs of threats to the economic security of enterprises. The reasons for creating threats to the economic security of enterprises and the tendencies that adversely affect the economic security of enterprises such as enterprises' absorption, forced bankruptcy of enterprises, obvious destabilization of the enterprise management system, which pursues the objectives of seizing control over enterprises, the use of law enforcement structures in resolving corporate conflicts, etc. are revealed. It was emphasized that risk factors, hazards and threats can be grouped according to different classification criteria.

246-262

Authors: Chunitska I. I., Makarenko O. Ya

In the article research of the state and level of bringing in of foreign investments is conducted in the economy of Ukraine, that assist development of national economy in general and is a stimulus for activation of entrepreneurial activity. The general state of economy of country, condition of conduct of business influences on an investment attractiveness, in particular degree of intervention from the state and level of corruption. It is set on the basis of the conducted research, that most attractive for foreign investors in an of a particular branch cut there are processing industry, financial activity, trade and operations, with the real estate, lease, engineering and grant of services businessmen. Certainly, that Ukraine has a considerable self-potential, skilled labour force, has considerable scientific and technical potential, present infrastructure, powerful production base, enormous internal market of sale of products and successful integration in a world financial and commodity market, and potentially can be one of leading countries after bringing in of investments. Grounded a necessity of search of the new modern going is near creation of favourable investment environment in the economy of Ukraine.

280-294

Authors: Shimko Ya.

According to the results of a critical analysis of the approaches of scientists to the classification of types of non-state pension funds (NPF), classification criteria were identified and streamlined, and the main types of funds were identified. The author’s classification of types of NPFs is based on the separation of a set of classification criteria such as: organizational structure, founders, separation of fund assets from founders’ assets, founders’ participation in the distribution of fund profits, management structure, availability of fund participation, ownership of fund participants, form of participation in the fund, the principle of calculating pension payments, the ownership of pension assets, the life cycle stage, the riskiness of investments, the availability of guarantees, the dynamics of development, an attitude to competitors, generic type of development strategy. The presented classification of NPF allows to reveal the species diversity of funds and find their socio-economic importance.

308-325

Authors: Yakovenko R.V.

The article reveals new principles of the course of economic processes, which are determined by the existing changes in man, industry and society. Based on the provisions of the theory of human potential, the basic laws of production, consumption and circulation of goods and income are determined. The adaptation of theoretical and scientific research in the process of studying the transition from the "human person" to the "creative person" has been made, and the laws that characterize the course of economic processes are documented in the domestic and foreign literature.