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The article analyzes the effectiveness of financial management of the development of territorial communities in terms of assessing their investment potential. The problems and directions of solving the tasks are given, which is indicated in the "Concept of reforming local self-government and territorial organization of power". The state of the revenue side of local budgets in Ukraine as a whole and, in particular, in the Odesa region is analyzed. Sources of income and trends in the structure of funding for the period 2018-2021 are considered. [ABSTRACT FROM AUTHOR]

The article examines the features and problematic aspects of the formation of the accounting policy of the budgetary institution. The definition of the term «accounting policy of the budgetary institution» is formed. The normative-legal regulation of the accounting policy of the budgetary institution according to three levels of regulation is considered: legislative, normative-methodical, local. The main tasks and principles that must be taken into account when forming the accounting policy of a budgetary institution are highlighted. The elements of accounting policy are defined and their characteristics are given. Contradictory and problematic issues that arise during the process of developing accounting policies are identified. The influence of accounting policy on the activities of the budget institution and the need for its detailed formation, as well as practical application during business activities. Prospects for further development during the study of problematic aspects of the formation of accounting policies of the budgetary institution are identified. [ABSTRACT FROM AUTHOR]

The article presents the problematic issues of tax stimulation of the innovation process in the conditions of formation and further diversification of the innovation economy. The content and main directions of the diversification of the innovation economy are disclosed. Its influence on tax changes and tax incentives is justified. The logical connection of the chain “state regulation of the economy – state regulation of innovative development of the economy – tax regulation of the innovation process – complex tax incentives for innovation and development” is substantiated. [ABSTRACT FROM AUTHOR]

The article presents problematic issues of integration of social responsibility of business into the strategy of management of a domestic enterprise. The goals, tasks and tools, ways, mechanism, principles, levels of responsibility and expected results of integration are highlighted. The typology of the directions of the integration of the interrelationships of social responsibility with strategic management. The recommended instruments over of social responsibility are brought. In the national economic science, there is still no common position on the problem issues of integrating social responsibility of the business into the strategy of management of the domestic enterprise regarding: goals, tasks and tools, ways, mechanism, principles, levels of responsibility and expected results of integration. The purpose of the article is to develop the theoretical basis for solving the mentioned issues of integration of the mechanism of social responsibility into the strategy of enterprises. It continues and popularizes research done with and under the direction of the author. The system-logical approach is proposed, according to which integration of the mechanism of social responsibility into the management strategy of the enterprise is a longterm multistage process of developing a set of key elements and their coordination with the key elements of the enterprise strategy. Integration has economic and social results, it is process-oriented. Integration of social responsibility will enable the company: to create a positive image; Improve business reputation; Create a stable business environment; Reduce non-financial risks; Increase investment attractiveness; Accelerate the capitalization of the enterprise in the long run. The considered ways and approaches to integration of the mechanism of social responsibility into the strategy of enterprise management allow the latter to develop and document a strategy aimed at achieving and economic results, and long-term social and responsible interaction with the external environment. [ABSTRACT FROM AUTHOR]