ECONOMIC ASSESSMENT OF CHANGES IN HYDROLOGICAL REGULATION ECOSYSTEM SERVICE FROM THE NEGATIVE IMPACT OF UNAUTHORIZED MUNICIPAL SOLID WASTE LANDFILLS

The problem of the formation of unauthorized municipal solid waste landfills is very urgent in the world. Municipal solid waste landfills affect the state of ecosystem assets of territorial communities and, accordingly, the flow of ecosystem services. The economic assessment of qualitative and quantitative changes of ecosystem services as a result of the negative impact of unauthorized landfills is a basic element of an effective policy in the field of municipal solid waste management. One of the ecosystem services, the assessment of which is given a lot of attention in the scientific literature is the hydrological regulation ecosystem service. The aim of the research is the economic assessment of changes in hydrological regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills. In the scientific literature, the economic assessment of hydrological regulation ecosystem service is considered as a function of the increase in the river or underground runoff and the cost of water. It is proposed to calculate the economic assessment of changes in hydrological regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills as a function of: the magnitude of the change in groundwater flow in the summer from the negative impact of unauthorized municipal solid waste landfill; tax rates for water abstraction from an underground source; landfill area; the coefficient of changes in the structure of the ecosystem within the landfill (destruction of vegetation cover); the area of impact of the landfill (outside the landfill) on the ecosystem; coefficient of change in the area of impact of the landfill. Changes in the hydrological regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills on the territory of the Korostyshevskaya territorial community of the Zhytomyr region have calculated. The main problems of assessing changes in hydrological regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills are identified: obtaining reliable and complete factual information about changes in underground runoff and the characteristics of the ecosystem from the negative impact of unauthorized municipal solid waste landfills within the landfill and the zone of its influence. Due to the insignificant value of the cost of changing the hydrological regulation ecosystem service, it was concluded that it is inexpedient to take it into account when making managerial decisions about small and low-power unauthorized municipal solid waste landfills.

CONSULTING MARKET IN UKRAINE AND PROSPECTS OF ITS DEVELOPMENT IN THE CONTEXT OF DIGITAL ECONOMY

The article examines the relevance of consulting and its services in Ukraine, taking into account the crisis phenomena on a global scale and the complexity of doing business in Ukraine. The basic concepts and participants of consulting interaction in the process of rendering consulting services are determined. To identify the features of the current state and development opportunities of the consulting market in Ukraine, statistical and economic research methods used. The assessment of the degree of maturity of the consulting market in Ukraine, according to the results of which this market defined as immature. The activity of companies in this market as such, which accompanied by unstable processes of organization and functioning, has been determined. The uneven development of the structure of consulting services is largely due to the presence of institutional problems, the underdevelopment of the markets for certain types of consulting and the concentration of consulting companies in large cities of Ukraine. Market development can be associated with the requirements of digitalization: the development of new types of consulting services, new methods and techniques of market influence, the use of new information and communication technologies, internationalization and globalization of business. To implement these areas, it is advisable to form a professional consulting institute, which will provide the rules of the game for all participants in the consulting interaction. It recommended to position consulting at the legislative level as an important element of the innovation infrastructure of the National Innovation System of Ukraine. In these circumstances, the consulting activities will carried out within the framework of the presented types of consulting in accordance with the recommendations of the European Federation of Associations of Economic and Management Consultants. This will ensure the network interaction of all participants in innovative activities on the principles of public-private partnership, and will contribute to the development of enterprises in Ukraine.

TECHNOLOGICAL INNOVATIONS AT HOTEL ENTERPRISES DURING COVID-2019

The article presents the results of a study of the use of technological innovations in hotel enterprises in conditions of increased competition and an unfavorable period for the hotel business. The largest and most popular world hotel chains are analyzed. The innovations introduced at hotel enterprises are studied. It has been found that all the innovations that have been introduced in recent years are related to Internet technologies. The definition of innovation by the Law of Ukraine on Innovation was provided. The directions of basic innovative activity in the tourist and hotel business were listed. The most popular innovative technologies that have started to be used by hotel enterprises in the conditions of the coronavirus pandemic are singled out and analyzed. Among the technological innovations were studied: chatbots, mobile applications for hotel chains and small boutique hotels. The introduction of digital keys instead of the use of card keys was also investigated. The novelty of the voice assistant technology, which is planned to be used by hotel rooms, was investigated. The scientific novelty of the obtained research results is the updating and generalization of information on the use of technological innovations by foreign hotel enterprises, including world-class hotel chains. The uniqueness of the article also lies in the fact that examples of hotel enterprises that actively apply this or that technological innovation in their activities were given. Thus, this information allows you to see which hotel companies are the most innovative and, consequently, competitive in the hotel market. Further research may be aimed at determining the readiness of the domestic hotel market to introduce the latest technologies, such as chatbots, digital keys, mobile applications for small and chain hotels and voice assistants in rooms. It is necessary to study especially expediently expediency of introduction of service of the voice assistant in domestic hotels, in particular in business hotels of big cities. No less carefully you need to explore the feasibility of creating your own mobile applications for small hotels.

RISK MANAGEMENT SYSTEM ON RAILWAY TRANSPORT

The article considers the concept of "risk in railway transport", identifies the types of risks that exist in the railway transport of Ukraine; determined that the processes of transformation of economic relations in Ukraine require the deepening of theoretical and practical developments in risk management in the field of railway transport; the risk management process according to the ISO 31000: 2018 standard is given; according to the implemented Strategy and Policy of JSC "Ukrzaliznytsia" the main tasks of the risk management system are defined and the risk map of JSC "Ukrzaliznytsia" is developed; The results of the structural reform of railway transport were insufficient to create effective sources of development in the short term, which will ensure large-scale attraction of funds for the development of the industry and its modernization. The results of the structural reform of railway transport were insufficient to create effective sources of development in the short term, which will ensure large-scale attraction of funds for the development of the industry and its modernization. Many types of risks that need to be assessed, as well as different purposes of assessing the same type of risk (for the purposes of state supervision and company purposes) provide JSC "Ukrzaliznytsia" a real challenge in terms of building risk assessment models. The task of applying the method of assessing a specific type of risk is significantly different from the task of building a methodology for assessing the risks of a large company. In solving this problem, it is important to keep in mind that a method successfully applied in one area may be completely ineffective in another. Risk classification of JSC "Ukrzaliznytsia" should be carried out taking into account the existing management structure, as well as the tasks to be solved at each level of management; the effect of the risk management system should be synergistic, each element of each level of management should be effective: from the structural unit at the linear level to the department of the corporate level of management. Currently, for the company's internal purposes, several dozen risks have been formulated related to various areas of life of JSC UZ: from financial activities to locomotive maintenance and innovative development.

THEORETICAL AND METHODOLOGICAL APPROACHES TO EVALUATION OF INVESTMENT ATTRACTIVENESS OF REGIONS OF UKRAINE

Currently, when the Ukrainian economy is developing in an unstable, uncertain, aggressive, dynamic external environment, there is an urgent need to increase the level of investment attractiveness of each region of the country and, as a consequence, the need to increase attention to scientific and methodological support for assessing the integral indicator of investment attractiveness region. In connection with the decentralization of public administration in Ukraine, the role of local authorities in improving the socio-economic situation of its regions is increasing. In the context of real limited financial resources in the country, the problem of increasing the level of investment attractiveness of each region is becoming urgent as a characteristic that allows active investors to form an idea of the state of potential investment objects, as well as ensuring the reliability of obtaining the expected results. It should be noted that the choice of assessment indicators is subjective and depends on the goal of the investor. Such a format for solving this problem requires an assessment of the investment attractiveness of regions based on economic and mathematical modeling. Although there are many developments in this area, today there is no single effective method for assessing the investment attractiveness of the region. The work reveals the essence of the concept of investment attractiveness of a region, defines the methodological provisions of its assessment, the implementation of which requires the use of certain data from official regional statistics. Based on the basic local statistical indicators of the Kharkov, Kiev and Odessa regions of the country, a comparative assessment of their investment attractiveness was carried out. The methodological approaches and parameters determining the investment attractiveness of the regions of Ukraine have been analyzed. The information on the level of investment attractiveness of Kharkiv, Kiev and Odessa regions in 2019 has been systematised, the integral indicator of its evaluation has been defined. In the future, it is recommended to calculate the integral indicator of investment attractiveness for all regions of the country in dynamics.

ANALYSIS OF INNOVATIVE DEVELOPMENT FACTORS FOR REGION

Factors that have the most significant impact on the innovative development of the regions of Ukraine were identifies in the article, taking into account the current trends of globalization and regionalization. The region is a complex socio-economic system. Its functioning determined by external environment factors. Moreover, these factors determine the opportunities and prospects of the regional further development. Nowadays the sustainable development of the region, the regional economic complex and economic entities possible only with sufficient resourcing and the implementation of various kinds of innovations. This requires adoption of the latest tools and effective management of all aspects of economic activity, creating opportunities for innovation. The assessment of the innovation development factors for region made based on the systemic and evolution approaches. The general analysis of the trends in the innovative development of the regions of Ukraine, carried out in the article, indicates significant regional differentiation and downward dynamics indicators (namely, the number of performers of scientific and scientific-technical works and the number of innovatively active enterprises) However, the number of implemented innovative technological processes increased. The construction of a matrix of connections between factors of regional innovation and resource clusters carried out using the method of Quality Function Deployment. Data, obtained as a result of the analysis of the factors of innovative development of the region, grounded that substantiate the strategic importance of information and technological clusters of resources for ensuring such development, as well as the competitiveness of the region in conditions of permanent dynamic changes in the external environment. Besides, innovative development as an effective direction for modernizing the economic complex of the region. It should be carried out based on mobilizing endogenous factors – the available internal resources, among which clusters of information and technological resources are the most significant.

CHINA AND THE UNITED STATES: OPPORTUNITIES FOR COOPERATION AND GLOBAL SECURITY

The article examines the factors influencing the development of modern American-Chinese relations in the context of the problems of ensuring regional and global security. The necessity and expediency of in-depth analysis of the relations between the USA and the People's Republic of China (PRC) are substantiated, as the latter is of great importance for understanding the essence of modern relations between the two countries and future directions of foreign and foreign economic policy as world community leaders. The main trends in the development of relations between the United States and China for the current period and the near future are considered. The first steps in shaping relations between the two countries during the Trump administration are highlighted. The features of the modern development of China and the United States, the volume of trade between the PRC and the United States, as well as the global danger in the context of relations between China and the United States are analyzed. Thus, analysis of statistics on the level of trade in different periods showed that trade between China and the United States increased by 8.3% year on year to $ 586.72 billion in 2020. Chinese exports to the United States increased by 7.9% to $ 451.81 billion imports of American products increased by 9.8% to $ 134.91 billion. It is proved that at the present stage of China's development to establish the latest leadership ambitions remains the establishment of relations with other countries and not only by significantly increasing economic aid. To improve China's perception of the world, it needs to change its priorities for economic development to create a harmonious society, free from the current huge diversification in society. It was grounded that the expansion of trade and economic cooperation between China and the United States is a sincere desire of the Chinese and the American side. The Governments of both countries are focusing their efforts on providing a favorable and stable environment for the long-term development of bilateral trade and economic cooperation. In addition, senior management provides a solid foundation for achieving a trade balance between the two countries to improve bilateral trade and economic relations. The prospects for a US-China strategic partnership are also outlined. But the intensity of passions is also not observed. The positive and negative factors of this alliance are identified.

ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

CLASSIFICATION OF RECREATIONAL LOCATIONS OF RURAL GREEN TOURISM IN ODESA REGION

The article highlights the importance of the role of rural green tourism in restarting the Ukrainian economy, given that the inertia of the surge in domestic tourism caused by the coronavirus COVID-19 pandemic will work in the coming years. The importance of recreational activities in the field of rural green tourism is considered. The problems of the conceptual and terminological description of the infrastructure of the recreational industry are outlined. Expansion of the nomenclature of key terms in the field of rural green tourism in the context of highlighting the point elements of the territorial structure is proposed. The concept of “recreational location of rural green tourism” has been introduced for use in the practice of the recreational industry in order to strengthen the territorial aspects of the research of recreational activities. The content of the concept “recreational location of rural green tourism” is characterized as a point element of the territorial infrastructure in the field of rural tourism in the region, which combines the territorial localization of the place of receiving tourist services (rural ecologically clean area), accommodation facility (local object) and indicates the special nature of the activity (recreation). It is indicated that, according to the taxonomic criterion, it is a micro-site, a place, and according to the typological criterion, it is a recreational and tourist object with the functions of accommodation and provision of recreational services. The components of the recreational potential of the Odesa region, which have the necessary properties for the successful functioning of a competitive tourist product in the regional and national tourist markets, have been analyzed. The importance of the classification of recreational locations of rural green tourism in the Odessa region for further systematization of information for the purpose of convenient practical use by specialists from various industries and consumers of recreational services has been substantiated. The classification of the locations of rural green tourism in the Odessa region according to three criteria has been proposed and five types of recreational locations have been identified.