Податкова політика України

The article outlines the current state of development of the Ukrainian economy, defines the nature and role of tax policy in its further development. The goals of tax policy in the aspect of the evolution of tax policy are outlined, ranging from representatives of the classical school of political economy, marginalists, Keynesians, neoclassics and at the present stage of its development. They identify the stimulation of industrial development, production and the optimal ratio between production and consumption, optimality of demand-supply ratio with increasing marginal utility, stimulation of economic activity through use of taxes as levers of market economy development, implementation of long-term strategy of stable financial policy for the future for change in shortterm episodic measures, and those that are important in the current conditions: improvement of the organization of tax collection, clarification of their composition and structure in the total amount of fees and payments, regulation of tax rates, optimization of the ratio between tax revenues from legal entities and individuals, ensuring the even distribution of the tax burden between taxpayers, filling the state budget through the expansion of the tax base, mitigation of cyclical fluctuations in the economy, ensuring sustainable development of economic and social priorities of society, budget financing government spending, improving fiscal efficiency of taxes. The classification of tax policy instruments according to the classification features is presented: 1) by purpose, that is, the direction of influence (incentive (incentive), compensatory (supportive), disincentive (restraining)), 2) by nature of the goals of socio-economic development (strategic , operational (tactical)) ); 3) by sphere of influence (economic, social, environmental); 4) by mechanism of influence (systemic, complex, elemental). The directions of development of tax policy of Ukraine are outlined.

КОРПОРАТИВНА КУЛЬТУРА ТА МЕТАМОРФОЗИ УПРАВЛІННЯ КОРПОРАТИВНОЮ ЕТИКОЮ

he behavior and level of competence of members of the organization in any situation of its activities. It is determined that the modeling of the behavior of employees of the organization depends on their interactions and oppositions, on the degree of merging into general organizational behavior. It is noted that in order to achieve the level of competitiveness in the world economy, domestic enterprises should transform professional environments into highly organized communities with progressive value systems, productive activities that can provide conditions for becoming a person who competently solves their own professional problems and civic behavior. It is substantiated that organizational behavior is the behavior of employees united in certain management processes, which have their own cycles, rhythms, pace, structure of relations, organizational framework and culture. These processes, on the one hand, are guided by the efforts of leaders of all ranks, depend on their management culture, and on the other - are implemented in the behavior of direct employees of the organization. Organizational behavior is formed at the intersection of two main organizational forces: subordinate (subordination of employees «from top to bottom») and coordination (coordination of the interests of units). The optimal ratio of subordination and coordination forces in time and space and determine the organizational management system, organizational culture. Organizational behavior of employees is psychologically manifested primarily in their attitude to the organization in which they work. The attitude of the top administration towards its employees is the initial reason for this or that behavior. It is determined that the level of corporate culture forms the image of the enterprise. Summarizing the existing definitions of corporate culture, its interpretation is proposed - it is mastered and used by members of the organization values that determine their behavior; social climate in the organization and the dominant system of values and behaviors in the enterprise. It has been proven that the head of an organization or institution, at any stage of its development, can manage organizational behavior by modifying or adjusting it through his culture in two ways: the leader inspires staff and implements his fundamental beliefs and values, and the leader pays attention. details of the daily life of the team, controls the process of implementing the rules approved by the company. It is noted that moral and ethical values are a component of corporate culture and are a legacy of national culture. Positive corporate ethics can be created in an effort to achieve a balance between positive and negative behaviors of persons working in the enterprise and indirectly involved in its activities.

РЕГУЛЮВАННЯ ДІЯЛЬНОСТІ БАНКІВСЬКОГО СЕКТОРА У КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ЙОГО ЕКОНОМІЧНОЇ БЕЗПЕКИ

The article substantiates the need to regulate the banking sector to ensure economic security of its operation. The main tasks of state regulation and supervision of the banking sector have been identified. The types of existing models of the institutional structure of the system of banking regulation and distribution of powers between prudential supervisors are revealed. Requirements for the development of a model of regulatory policy in the banking sector of Ukraine have been formed. The necessity of creating early crisis prevention systems (macroeconomic, based on warning indicators), monitoring of systemic financial institutions, application of macroprudential analysis with regular publication of a strategic document - the Financial Stability Report. The foreign experience of macroprudential regulation and supervision with the help of established specialized divisions of central banks on financial stability and security is reflected. The creation of a separate unit of financial stability and security in Ukraine was initiated, reporting directly to the Chairman of the NBU. The scheme of correlation of subjects of management and tools of maintenance of economic safety of national banking system with separation of subjects of management of economic safety of banking sector, tools of maintenance of economic safety of banking sector at the international and national levels of banking supervision is developed. The implementation of the principles of the Basel Accords in the activity of the banking system of Ukraine is determined as a determining factor in strengthening its financial stability and economic security. The issue of trust in the banking system is one of the main criteria for success, efficiency and security of the banking sector of the economy of each state. The need for monitoring and management of systemic risks has been proved.

ХЕДЖУВАННЯ ЕКОЛОГІЧНИХ РИЗИКІВ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ: МІЖНАРОДНА ПРАКТИКА

The article discusses hedging tools and insurance of environmental risks used in international practice. It was noted that so-called environmental derivatives are used as financial instruments for hedging environmental risks. Environmental derivatives are financial instruments that can be used by organizations or individuals to reduce the risk of adverse and unforeseen weather conditions or environmental catastrophes (in particular, weather derivatives, carbon credits and greenhouse gases emissions quotas, as well as futures and options for them, exchange trade funds based on ESG indicators, including environmental, social and management strategies). The main types of weather and carbon derivatives, as well as ways to trade them are considered. Thus, weather derivatives are usually based on an index that measures a certain weather aspect: cooling degree days, heating degree days, snowfall, snow depth, wind speed or chill level. Weather options and futures for trading (call) and put (put) are traded on exchanges, and on the over-thecounter markets (OTC) weather derivatives take various forms - from swaps to forward contracts. Carbon financial instruments include such as tradable pollution permits and credits, green trade, carbon derivatives, natural securities, carbon investment funds. The following carbon assets are traded on the EU spot carbon market: EU quotas, EU aviation quotas, certified emission reductionunits, emission reduction units. There are primary and secondary markets for carbon assets, as well as a market for derivatives — futures and options for quotas. Index exchange traded funds (ETFs), which are formed on the basis of ESG indicators (environmental, social and management strategies), are also considered as a tool for hedging environmental risks. Environmental, social and management strategies are increasingly popular in the indexing and ETF industries as investors seek to apply social values to investment portfolios.

ПРОЦЕСНО-ОРІЄНТОВАНЕ УПРАВЛІННЯ РОЗВИТКОМ ЕКОНОМІЧНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА ПІД ЧАС ЗМІН

The article presents a study of the features of process-oriented management. The formation and use of this type of management should be carried out in close connection with the involvement of opportunities and capabilities to use the available economic resources of the enterprise. Thus, the development of economic potential of the enterprise on the basis of process-oriented management is an important part of the strategic development of the enterprise, increasing its market value, competitiveness and strengthening market position. Competition in the market in which enterprises are constantly located, mainly affects the quality of products, their final price and customer service systems. Better quality products at the same price remain the most important way to increase competitiveness. Combined with trends in the post-industrial economy, process-oriented management focuses on the company’s quality management issues, focuses on the process of managing the company’s management system and explores key links in the field of expertise. The study of factors influencing the formation of a process-oriented approach of the enterprise through the improvement of the economic potential of the enterprise is due to the constant occurrence of changes in the external environment. Such trends encourage the search for new ways to find and realize the internal reserves of companies to prevent negative impacts during change. Thus, the study of the components of process-oriented management of the enterprise in adapting to change plays an important role in shaping the management style. Each of the components can be considered as a separate project for technology transfer with the subsequent transition of the management structure itself, which adapts to the possibilities of economic potential, and thus becomes more flexible. This will allow the company to adapt more quickly to change.

ІНТЕГРОВАНЕ УПРАВЛІННЯ ПІДПРИЄМСТВОМ: ВИЗНАЧЕННЯ ТА ЕТАПИ ЙОГО РЕАЛІЗАЦІЇ

The article is devoted to the exploration of the features of integrated enterprise management. The study presents an analysis of recent research and publications on different approaches to enterprise management, highlights various aspects of this activity, as well as: results management, goal management, deviation management, case management, program-target management, etc. The definition of the concept of “integrated enterprise management” as a process of combining any approach to business management into a single approach that is specific to each level of business management is contained in the article. The suitability of different methods in management is determined depending on the situation. Since there are so many factors both inside the enterprise and in the environment, but no one best way to manage enterprise so the most effective method in this situation that best matches the situation that has developed in the article. The work within an integrated enterprise management proposed six stages of implementation, namely: goal setting; establishing specific results for each structural unit and employee; development of action plans to achieve goals and relevant results; realization of goals and achievement of results on the basis of situation management; systematic control, evaluation of results on the basis of deviation management; corrective measures to achieve the goals and planned results. It is suggested in the case of a rapid increase in dangerous situations, lack of sufficient time to comprehend them and draw up appropriate plans to use an anti-crisis program, which should always be prepared and anticipated: unverified storage (monitoring) to expand events for limited enterprises, analysis of results, informing management about everything that deserves his attention; release of operational management tasks on the service group, which should be the necessary resources and savings that can be implemented in their need; create specialized analytical services that promptly prepare responses to decisions and recommendations, applying decisions on the use of emergency communications.

МЕТОДОЛОГІЧНІ ПІДХОДИ ДО ФОРМУВАННЯ ДЕТЕРМІНАНТІВ РОЗВИТКУ ЦИФРОВІЗАЦІЇ УКРАІНИ

The article highlights the methodological approaches to the formation of determinants of digitalization of Ukraine, which include four main components: technology, communication, society and politics, economics. These determinants of the development of digitalization are closely related and for each domestic enterprise, they have different ways of using them. The main components consist of step systems, which, when used effectively, affect the digital development of both enterprises and the state as a whole. Determinant of development - technology consists of a seven-stage system: semantic (web), Big Data, Cloud Computing, augmented (augmented) reality, the Internet of Things, convenience and ease of use, visualization. Determinant of development - communication consists of an eight-level system: personalization of data, interaction and participation, mobility, «available around the clock», digital assistants, internationalization, culture and norms of behavior, media convergence. The determinant of development - society and politics consists of an eight-tier system: the need for security, protection of confidentiality, government regulation, transparency, integration of society into the network, demographic change, social inequality, archiving. Determinant of development the economy consists of a seven-tier system: global commerce, joint consumption, involvement of society in creative innovations, social cooperation, flexibility of activity in time and space, streamlining of work, lifelong learning. The economy is undergoing complex transformation processes, which are influenced by a number of determinants of digitalization. The purpose of the determinants of the development of

АНАЛІЗ ТА ПЕРСПЕКТИВИ РОЗВИТКУ РИНКУ ЛОГІСТИЧНИХ ПОСЛУГ В УКРАЇНІ

The article investigates the current state of development of the logistics services market in Ukraine. It is noted that the demand for qualified logistics services is growing, that, in turn, stimulates the development of the logistics market in Ukraine. It is determined that in 2018, according to the Logistics Performance Index, Ukraine ranks 66th among 160 countries in terms of the efficiency of the logistics system. The value of the national Logistics Performance Index tends to increase. It was 2.83 points in 2018, compared to 2.74 in 2016. The dynamics of freight traffic volumes in Ukraine in 2014-2018 is analyzed. A list of companies that providing logistics services in Ukraine has been formed. It was found that the main participants of the Ukrainian market that offer logistics services under the 3PL scheme are international companies, in particular, «KUEHNE & NAGEL», «Raben», «SCHENKER», «FM Logistic», «DHL», «Åkol logistics» and others with significant financial capabilities and long-standing relationships with transnational clients. Instead, most Ukrainian companies use 1PL and 2PL schemes when organizing logistics. A more advanced way of organizing logistics (3PL, 4PL) is used by a small number of Ukrainian enterprises, including «ZAMMLER», «UVK», «LOGISTIC-PLUS», «PAKLINE GROUP», «Denka Logistics», «Diad Logistic». The modern tendencies of development of the logistic services market are investigated.Among them: intensification of competition, falling of demand, reduction of transportation tariffs, falling profitability of carriers, shortage of middle and high class logistics complexes, insufficient speed of flow, insignificant level of integration of information and computing systems, low level of coordination of counterparties. Prospects for market development are identified. In particular: active development of operators offering logistics services under the 3PL and 4PL schemes, maintaining trends in mergers and acquisitions in the segments of the logistics services market. The main driving forces of the Ukrainian logistics market, which are able to increase its efficiency, are noted.

QUANTITATIVE EVALUATION OF THE POSSIBILITY OF EUROPEAN INTEGRATION OF POST-SOVIET COUNTRIES

The subject of this article is the analysis of integration processes at an interstate level and within individual business groups, as well as the economic links of all participants in market relations which provide real opportunities for a more intensive movement of capital into new, highly efficient, at the same time more risky markets. The aim is to explain the principles of re-evaluating the investment attractiveness and the level of safety of many quite cost-effective capital investment options. The effectiveness of the decision made will depend on which of the possible situations in the external environment will actually take place. Fundamental to this approach is the ability to make the most out of the resources that the country possess - minerals. infrastructure, labor resources, etc., since ultimately this will determine the degree of its efficiency, its internal order. The rate of the stability of the system, the expectedness and predictability of its development are characterized by the concept of entropy. The principal of this approach is that the following is used as initial data: the volumes of transit traffic, the capacities of the enterprises being created, the volumes of the alienated territories. To adjust the parameters, the indicators related to the creation of new jobs and labor productivity for each analyzed investment program were used. At the same time, the investment risk is measured by the absolute value of possible losses in monetary terms. Accordingly, options for the development of external conditions are assigned, alternatives for tackling an issue are set and the effectiveness of each alternative and risks in various conditions should be determined. An important aspect of this approach is the ability to identify areas of high and absolute risk. This study confirms the following hypothesis. The potential for an export and raw material development of the economies of the post-Soviet countries has been exhausted, nevertheless, they have the opportunity to obtain strategic benefits from the current situation based on the stable world demand for provision, creating conditions for the rational directing resources into promising industries with the aim of developing industrial and post-industrial sectors in the country’s economy.

ОСОБЛИВОСТІ ФОРМУВАННЯ ПРОЕКТІВ: ФУНКЦІЇ, ЕТАПИ, СКЛАДОВІ

The article addresses the topic of project formation, under modern conditions of project management. The authors, using the study of popular thoughts on this topic, tried to construct an integration model of the project components. The article provides the systematization and analysis of functions, stages and components of project formation in modern conditions of project management. The functions of project formation that were considered include functions such as initiation and planning, which from the author’s point of view should be attributed to the statutory documented component of the project, and functions of implementation, analysis, management, completion and corresponding to them stages and components. Innovative and marketing components were identified to make the project adapt to modern market conditions. As well as subcomponents of the organizational component, such as change management and change control, risk management, resource and schedule management and documentation management. Highlighted the importance of project objectives to correspond with the principles of SMART: to be specific, measurable, attainable, relevant and time bound. The paper notes that the process, financial and organizational components must be placed at the same level to remain relevant in today’s market. Definitions of project stages are given. Were pointed out the difference between the mission and the goal of the project and the importance of distinguishing the components of the project so that they interact organically with each other. According to the results of the study, it was concluded that for the success of a modern project it is necessary to have an integration model of the project components, so its components must integrate with each other. It is also stated that it is necessary to spend more time on structuring the risks of the project, on the importance of sufficient detailing of the project components, not to split up them too much and enlarge the components for the successful formation and implementation of the project.