RECOMMENDATIONS FOR INCREASING THE FINANCIAL CAPACITY OF COMMUNITIES ON THE BASIS OF INCREASING TAX REVENUES

The purpose of the paper is to study the tax potential of UTC based on study of financial revenues to the budgets of UTC of Kharkiv region, the reasons for lack of funding and to develop recommendations to increase the financial capacity of UTC based on increased tax revenues. Main sources of UTC budgets have been analyzed in the paper, reasons for possible underfunding of UTC funding due to unused opportunities to receive tax revenues have been identified and recommendations for increasing the financial capacity of communities based on increasing tax revenues have been developed. Taking into account the results of analysis of the current state of financial support for the development of territorial communities, the importance and problems of components of the system of financial support for the development of territorial communities, one of the logical directions is to strengthen the tax base of local governments. In particular, it is advisable to provide in UTC a rule that establishes the procedure for payment of personal income tax at the place of residence of the taxpayer, which will create more favorable conditions for citizens and for the development of social infrastructure of UTC. Another area of tax revenues growth to the budgets of territorial communities is the implementation of land decentralization, which will allow communities to implement their decisions throughout the territory. The community will decide for itself what to do with the land – to cultivate its own farm, rent it out or look for investors.

IMPROVEMENT OF THE MARKETING COMPLEX OF THE INDUSTRIAL ENTERPRISE

This article considers the issues on improvement of marketing complex of industrial enterprise, with the purpose of stabilization of its activity and strengthening of competitive positions. It is proposed to improve the activities of industrial enterprises on the basis of the formation of measures that will ensure the current support of domestic enterprises in difficult economic conditions. One of the ways of improving the performance of the company is to change the model “4P” into a model of marketing complex “5P” and use personnel (“Personal”) as one of the tools. On the basis of the conducted research the influence of external environment factors was evaluated on the basis of the model of the marketing complex “4P”. As a result, it was found that the surveyed company has low competitive advantages, but these competitive advantages may not be valid without preservation of highly qualified personnel, because of the instability of the activities of the company, constant differences in production, simple, reduction of workers or voluntary migration of manpower and as a result of the loss of highly qualified workers and the position of the leader in the field of machine building. The evolution of the marketing complex depending on the influence of factors of the marketing environment is examined. The application of the marketing complex not only contributes to satisfaction of needs of potential organizations in the framework of target markets, but also allows maximizing the efficiency of industrial enterprises’ activity. Practical relevance of the research carried out in the article lies in the fact that using recommendations and directions of upgrading the marketing complex of industrial enterprise will ensure stabilization of its activity on the market due to the influence of regressive external factors.

PRIMARY ACCOUNTING OF BUSINESS EXPENSES

The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is important, and given the gradual growth of the role of energy in the state economy, it is relevant. All expenses that are recorded in the company’s accounting records during the reporting period must be confirmed by documents characteristic of a certain group of expenses, so this particular direction was chosen for the study. The paper examined the existing features of the main primary documents for accounting for payroll accruals and payments, settlements with accountable persons, cash, material, and other expenses. In the process of writing the paper, the principle of filling out and containing 18 current documentary forms of the corresponding direction was described, divided into groups according to their purpose for a more visual display of the results of the study.

MODERN MARKETING AS A TOOL EFFICIENT ACTIVITIES OF THE ENTERPRISE

The article presents the substantiation of modern marketing as one of the tools for increasing the effective operation of an enterprise in the new conditions of the economic environment. The authors argue that the use of marketing in the activities of enterprises is the key to the success of business entities, since it allows one to identify and control those factors that determine the conditions for long-term survival and development in the market. Increased competition between business entities in the Ukrainian market has increased the interest of scientists in approaches that ensure the effective functioning of business structures in the new economic environment. Various approaches to the definition of the term “marketing” are considered. The study concluded that the concept of “marketing” is not new in the economic literature of foreign countries. But despite this, there is no specific definition of this concept. In economic culture, this term is interpreted in the form of two basic concepts. Firstly, this is an activity aimed at the development and promotion of products from the very beginning of their production to the final result. Secondly, the concept of “marketing” can be regarded as a complex procedure for the organization and management of an enterprise, aimed at the production of goods and services that are in demand. The content of marketing in the enterprise management system has been investigated. The relationship between marketing and the effective operation of an enterprise has been analyzed. Today, the success of a business is determined by such circumstances as: the futility of covering costs by rising prices presupposes the enterprise’s search for ways to reduce its own costs to ensure its compliance with consumer expectations; insufficient fulfillment of the condition of problem-free customer service, who now value the impeccable and immediate satisfaction of their needs; formation of expectations of additional services among clients; the impossibility of achieving success due to limitations in the process of improving the functional characteristics of products. Products and services created with disregard for the individual characteristics of the consumer are now uncompetitive, and the consumers themselves want to participate in creating value. The essence of the marketing concept of enterprise management is investigated and the factors leading to its change, including under the influence of the development of information and Internet technologies, are determined. In particular, attention is focused on the fact that one of the characteristic trends of modern marketing in the XXI century. is the strengthening of the influence of information and Internet technologies on its development. In general, progressive technologization and informatization of economic and everyday life make significant changes in modern marketing, significantly expanding its capabilities, changing the functionality and set of tools necessary to achieve the goals and objectives of companies.

ASSESSMENT OF ELEMENTS OF TOURIST INFRASTRUCTURE OF UKRAINE IN COMPARISON WITH SOME EU COUNTRIES

The article considers the competitiveness of the elements of the tourist infrastructure of Ukraine in comparison with some countries of the European Union, which are the leaders in tourist revenues and flows in the analyzed region. An analysis of the dynamics of tourism development in neighbouring Poland, which in the 90’s was in similar to the domestic starting conditions. The study made it possible to clearly reflect the reasons for the low demand for the national tourism product. After all, the lag in the quality of hotel and restaurant services is not the main reason for low interest in the domestic tourism market. Morally and physically outdated material and technical base of social, informational, financial, transport and other types of infrastructure makes Ukraine less attractive in the eyes of domestic tourists. And the low level of knowledge of foreign languages, non-compliance with legal norms and rules at the national level makes grazing the country in general unattractive for the demanding foreign tourist. The modern tourist, being able to choose the directions and quality of rest in today’s conditions, will not want to travel to a region with many unknowns, where they will not guarantee him peace, comfort and safety. That is why it is so important to analyze the level of development of some elements of tourism infrastructure in developed EU countries (Germany and the Netherlands) to indicate the consequences of its radical restructuring to ensure economic growth at the national level, where neighbouring Poland was chosen. With its rich natural and recreational resources, Ukraine can rightfully become a world leader in green, rural, health, active, cognitive tourism, and the diversity of landscapes combined with the temperate climate makes its landscapes especially attractive to tourists from highly urbanized areas. more and more.

EVALUATION OF SOCIO-ECONOMIC RESULTS OF UKRAINIAN ECONOMY MANAGEMENT

The paper was focused on researching the evolution and the reasons for the crisis in the economy of Ukraine for the period of independence. It was determined that the changes in the social and economic nature of the country’s development were followed by discrepancy in power and resources relations as well as in opposition between political forces and business elite. We analyzed the dynamics of changes in the main macroeconomic indicators in the development of the Ukrainian economy. The results showed that large-scale changes had different effects on the development of the national economy, which was characterized by long periods of crisis and short periods of extensive growth. Three main crises in the economical development have been characterized and the reasons for this were identified. We performed an assessment of the multiple indicators dynamics that characterise the outcomes of the economical governance. Specifically, the level of GDP per capita using purchasing power parity, the dynamics of export, import and balance of foreign trade as well as the dynamics of changes in the index of capital investment and the index of economic freedom. It has been established that the presence of effective structural changes in the economy of the country has caused the accumulation of internal and external economic imbalances. The results of the analysis of the rating assessment of the economy of Ukraine by international organizations showed consistently low positions of the country. We concluded that ineffective economic development became one of the main reasons for the deterioration of the social development of the country. Negative indicators of such development were a sharp decline in population, life expectancy, low wages and social security compared to other European countries.

FUNDAMENTAL PROBLEMS OF INVESTMENT FUNDS IN UKRAINE FROM THE POINT OF VIEW OF COMPLEMENTARY PENSION PROVISION OF CITIZENS

The relevance and urgent need for the formation of complementary pension provision for the population in Ukraine has been determined. The complementary pension provision of the citizens of the country is considered as not at all implying the complete destruction of the existing solidarity pension system, but only the formation of additional mechanisms that make the pension provision of citizens generally successful even in the existing conditions. Such a mechanism can be a set of investment funds (joint investment institutions) in the country, which will add to the existing solidarity pension system elements of capital accumulation through the activation of investment processes. The purpose of the work was to determine the fundamental problems and prospects of Ukrainian investment funds (joint investment institutions) from the point of view of complementary pension provision for citizens in Ukraine. The purpose of the work was to determine the fundamental problems and prospects of Ukrainian investment funds (joint investment institutions) from the point of view of complementary pension provision for citizens in Ukraine. The article defines that the prerequisite for effective complementary provision is the optimal balance structure, which is similar to such better analogues as the Berkshire Hathaway and the Vanguard S & P 500 ETF. It is specified that the formation of a balance sheet structure in accordance with the best foreign analogues contradicts the current regulatory framework in the country, which is a fundamental problem in the formation of complementary pension provision on the basis of joint investment institutions. It is determined that the majority of investment funds existing in Ukraine in the form of joint investment institutions (ISI) under the current legislation are not able to provide a complementary pension for citizens of the country at a sufficient level of efficiency due to the impossibility of forming an optimal asset structure. The fundamental problem of ISI in the country is the legislative restrictions on the formation of the optimal structure of their balance. The optimal balance sheet structure of the investment fund, in particular assets (dominated by shares of the world’s leading companies) and liabilities (dominated by equity and raised funds by issuing bonds) is the basis for the effectiveness of complementary pension provision.

INFORMATION SUPPORT OF THE MARKETING RESEARCH SYSTEM OF THE MINERAL WATER MARKET

It has been demonstrated that in the conditions of overcoming the consequences of corona crisis an important issue is the organization of business processes, which, as of the time of the study, is carried out on a mixed form. It is substantiated that enterprises should assess their capabilities and be ready to make quick business decisions in the case of reintroduction of quarantine for enterprises. It is substantiated that the organization of marketing research of commodity markets and timely provision of managers of structural units with reliable information is important for the effective conduct of business by domestic enterprises on a mixed form. In the study the sequence of information support for marketing research of the mineral water market has been developed. The dynamics of incomes and the level of demand of mineral water consumers during the period of corona crisis has been determined. As a result of the research it was concluded that the mineral water market, unlike other sectors of the economy, has favorable prospects for further development. A portrait of a mineral water consumer and his level of satisfaction with the quality of mineral water, pricing and assortment policy on the domestic market have been determined. This study will determine consumer preferences for the choice of mineral water and take into account its results by domestic production and trade enterprises. Other enterprises will be able to develop a similar sequence of information support for marketing research of the commodity market in which they carry out their business activities.

MODERN PROGRESS OF EVENTFUL TOURISM TRENDS ІN ZAKARPATTIA

Theoretical principles and history of study of eventful tourism, his classification, and also modern state of this sphere, are considered in the article. Progress of eventful tourism trends are analysed on Zakarpattia and it is set that during the last years there are positive tendencies in relation to their development, in particular: the specialized tour operators that offer corresponding tours and the new objects of eventful rest are opened appear. It is educed that Zakarpattia is extraordinarily rich in traditions and ethnic colour and has considerable advantages for development of eventful tourism, as here is considerable tourist-recreational potential. In villages and small towns Zakarpattia the most various and interesting festivals and holidays pass that, it is possible conditionally to divide into three groups-guilty, gastronomic and folklore. Lately large popularity was purchased by the tours of flowers on Zakarpattia. Eventful tourism is perspective on Zakarpattia, with inexhaustible resource potential, and the programs of festivals are saturated, original and interesting and profitable. They assist to socio-economic development of area, popularization of potential tourist resources among a population. Important pre-condition of organization of festival tourism is the timely informing and advertising of events, popularity to information about her and organization of her systematic realization. Most permanent festivals have own web-sites, on that there is information about realization and program of measures, tourist infrastructure, transport report. Forming of positive image of region and increase of amount of tourists is assisted by tourist-informative centers that accumulate information about tourist-recreational suggestions. Without regard to plenty of festivals international status is had only separate from them. Therefore, in order to attract the attention of tourists to Zakarpattia, it is expedient to create the government program of assistance and development of festival motion and distinguish the regional centers of festival tourism. Such regional centers can be cities that are selected on the principle of scale and the possibility of representation of an event. Such centers in the region can be Uzhgorod, Beregovo, Rakhiv, Mukachevo.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.