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

20-32

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

The article deals with the essence of financial stability and the necessity of its provision in the conditions of aggravation of crisis phenomena in the economy of the state. The current state of activity of insurance companies is analyzed, namely: tendencies to change the number of insurers in the financial market and the main indicators of their activity. The main problems of ensuring the financial stability of domestic insurance companies, which, as well as the factors influencing it, should be divided into internal and external. On the basis of these problems, the key directions of improvement of the activity of insurers and their financial stability in particular were summarized.

46-66

Authors: Нurochkina V., Kravchenko L.

Article deals with current state and structure of light industry. The place in the world ranking of Ukraine on conditions of Doing Business and Competitiveness in comparison with other countries of the world is investigated. The volume of foreign trade of Ukraine in the section of textile finished products is indicated. The position of light industry development of Ukraine, key drivers of product production and features in conditions of unstable environment are identified. Dynamics of development world championship (TOP-10) of light industry and indicators of their capitalization are investigated. The main systematic problems of industry decline are listed and strategic prospects of development light industry enterprises of Ukraine are defined.

81-95

Authors: Zhytar M.O., Zelinska V.S.

The aut hors investiate the economic nature of a new typ eofbanks, thesocalled "neobanks". The main advantages of neobanks over traditional banks are investigated, problems and disadvantages of development of virtual bank sare investigated. The foreign experience of development of neobank sisconsidered and the top 10 online banks of the worldin 2019 according to Go Bannking Rateare presented. The only Ukrainian neobank - Monobank, its peculia rities of functioning – was also investigated. On the basis of the analyze ddata, conclusion sare drawnregarding the prospects for the development of neobanksin Ukrainein the realities of today.

109-128

Authors: Klyusko L.A

The article investigates the essence of banking innovations in Ukraine, identifies their types and defines a special role in the modernization of activities, ensuring the competitiveness and financial stability of banks, as well as in the development of the economy as a whole. Much attention has been paid to the National Bank of Ukraine's innovative supervisory tools, such as: the requirement to form and define each bank's business model for its activities; introduction of a comprehensive supervisory assessment (SREP), which determines the viability of the business model and the sustainability of the bank's development strategy.

141-153

Authors: Lazebnyk L.L., Dryzhenko O.А.

The article explores the theoretical essence of the premises and the elements of the formation of the mechanism for the development of innovative infrastructure. The dynamics of the investment attractiveness index of Ukraine is considered. A mechanism is proposed for the interaction of subjects of economic activity and innovative policies in the field of scientific technologies to increase competitiveness and economic well-being.

173-187

Authors: Lisnichuk O., Matviychuk V.

Small business plays an important role in the development of a primarily regional economic system and in addressing a number of local problems: the development of competition, the development of consumer markets, the provision of workplaces, the improvement of living standards and the social environment. The article explores the theoretical aspect of the current state of small business in Ukraine, discusses its problems. Negative and positive factors of influence on small business activity, causes and criteria of negative state of small business are noted. It is found that the main reasons for the inefficient functioning of small business are: the existence of a relationship with public authorities, that is, corruption; inability to carry out fully transparent and legal activities; low level of access to credit and financial resources; complicated taxation process and excessive pressure in this area; advancing the interests of large enterprises compared to small ones at the national level; lack of support for small business by the state; low level of training of small business workers etc. Issues related to the business environment in Ukraine are considered. Some indicators of the Small Business Attitudes Index and the favorable business environment, such as the Doing Business World Bank rating, are analyzed. The dynamics of Ukraine's indicators in the rating "Doing Business - 2018" are presented. The article considers and proposes ways and measures to improve the activity of the enterprise, the business environment and further ensure its effective functioning in Ukraine for the future development of the economy as a whole. It is determined that the main measures for improving and further effective formation of small business activities are: to stop the corruption ties in the country; expand access to possible types of financial resources; strengthen state support for small businesses; to provide conditions for introduction of modern innovative technologies in business activities; to provide better conditions for training and retraining of small business entrepreneurs; improve communication, information and advisory business and more.

202-210

Authors: Pobocha K.,Mole Y.

The article presents the results of the analysis of the current state, key problems and prospects of the development of mortgage lending in Ukraine. The comparative characteristics of mortgage lending conditions in Ukraine and EU countries are presented, the main indicators of the mortgage lending market in Ukraine, the dynamics of changes in mortgage bank lending for the period from 2013 to 2018. Based on the problems outlined, concrete effective measures have been proposed to overcome them in order to strengthen the positions of the prospective development of mortgage lending in Ukraine.

224-239

Authors: Tartachnik N.G., Kravchenko I.S

The article describes the results of a study of foreign experience in implementing the Track&Trace (T&T) electronic tobacco detection and tracking system. In particular, the prerequisites and the need for the introduction of this system, the volumes of the illegal tobacco market before and after the implementation of the Track&Trace system are considered. The features of the phased practical application of the tracking system, initial investments and financing of the existing system are identified. Conclusions are drawn on the effectiveness and feasibility of its implementation to counter illicit trafficking in tobacco products.