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The subject of the study is the theoretical and practical aspects of the development of digital financial instruments and financial support based on them for the activities of tourist and hotel and restaurant enterprises in the conditions of the digital economy and electronic commerce as the most promising segment of the modern service market in the conditions of restrictions on direct contacts and the movement of people due to measures to combat with the pandemic, military actions and to improve the personal safety of people. The purpose of the article is to determine the main factors of the formation of digital financial instruments and their components, as well as to identify their properties, possible risks, and to substantiate the future prospects of their use in the activities of tourist and hotel and restaurant enterprises. The methodological basis of the article is the methods of: system-structural analysis and synthesis (when establishing the set of factors and the level of influence on digital financial instruments; determining the composition and structure of the digital economy, electronic commerce, digital finance; historical and monographic (for comparing traditional and digital financial instruments; when identifying the stages of development, sectoral and territorial spread of the introduction of digital financial instruments); statistical and economic (to establish and analyze quantitative indicators of the state, problems, trends and prospects of the development of digital financial instruments; the effectiveness of their use in the activities of tourist and hotel and restaurant enterprises). Results of the article. It was determined that financial instruments can be conditionally divided into traditional and digital. They have similar content, functions and properties, but different areas of manifestation, advantages, disadvantages and risks. At the same time, the use of digital financial instruments allows to significantly save the time of entrepreneurs and consumers of services or products; cash; simplifies administration and, as a result, increases the profitability of enterprises, in particular, tourist and hotel-restaurant enterprises. Field of application of results. The results of the article can be applied in the work of financial institutions, enterprises and organizations; activities of individuals; scientific and educational process and administration of institutions of higher education. Conclusions. Indispensable users of digital financial instruments are supranational financial institutions and states; insurance and banking and financial institutions; pension, investment and hedge funds; enterprises, corporations, industrial and financial groups; individuals. This testifies to the wide possibilities of their application, including in the field of tourism and the hotel and restaurant industry in order to increase business profitability by saving time, premises and other means of providing and carrying out financial activities; provision of convenience and economic benefits to consumers and partners; optimization of business processes and administration of activities in general; promotion of innovation, investment and integration processes.

The subject of the research is the theoretical and practical aspects of the functioning of tourist enterprises, including rural areas, the formation and use of their mechanisms, incentives and motives to ensure strategic development priorities and increase competitiveness in the future. The purpose of the work is to identify factors in the formation and use of mechanisms, incentives and motives for ensuring the strategic priorities of the development of tourism enterprises in the countryside, their components, effectiveness, and potential opportunities. The methodological basis of the article is general scientific and special methods of scientific knowledge: system-structural analysis and synthesis, problem-targeted approach, statistical-economic, historical, monographic. Results of the article. The article identifies competitive advantages, risks, bottlenecks, resources and opportunities as factors in the formation of mechanisms, incentives and motives for the development of tourist enterprises, including in the countryside. Their components and their role in ensuring the strategic priorities of tourist activity are defined. Grounded directions and sources of further improvement, primarily through consideration of environmental motives and incentives, application of mechanisms and tools of behavioral economics and finance, aesthetic components. Field of application of results. The results can be used by tourism enterprises, territorial communities, regional and state authorities, public organizations, individual entrepreneurs and activists, institutions of higher education, scientific institutions. Conclusions. When substantiating mechanisms, identifying motives and developing incentives for tourism activity for the future, psychological and behavioral factors that are difficult to systematize should be taken into account. It is about positive emotions, desires, ambitions, beliefs, preferences, behavioral finance, which can also be motives, incentives, and mechanisms to one degree or another at the same time. Yes, it can be hopes for the implementation of the family business so that it can be inherited and developed by future generations; gather a large family under one roof, etc. Finally, people like to be admired, praised, set as an example, shown gratitude, etc.

The subject of the study is theoretical aspects and practical proposals regarding the strategic directions of development of enterprises and institutions of social infrastructure in the countryside under conditions of decentralization. The purpose of the article is to substantiate the theoretical principles and practical recommendations regarding the directions of development and increasing the efficiency of the functioning of enterprises of the social infrastructure of rural territorial communities in conditions of decentralization. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, historical, monographic, economic comparisons, statistical-economic, systemic-structural analysis and synthesis were used. Results of the article. As a result of the research, it was found that the main problems of the enterprises of the socio-cultural sphere, respectively, and the strategic directions of development relate to the optimization of their placement and ensuring operation and proper maintenance; expansion of the range of services and their optimization and new forms of provision; development of new sources of financing, motivation of personnel and intensification of community cooperation in socio-cultural activities. The directions of the development of educational institutions relate to improving the quality of educational services, improving the content and organization of training, financing, including and on the principles of implementing the "New Ukrainian School" concept; ensuring budgeting and filling of preschool education institutions with children; increasing the prestige and preserving the network of professional (vocational and technical) education institutions on the basis of duality of education, improving educational programs in cooperation with employers. The directions of development of medical institutions in the village relate to the spread of family and insurance medicine; improvement of primary medical care forms; introduction of innovations in all types of services and financial income "according to the patient". Field of application of results. Conclusions and practical recommendations can be used in the activities of social infrastructure enterprises; business and public organizations; territorial communities and their leadership; the educational process of institutions of secondary special and higher education. Conclusions. A comprehensive analysis of the problems of the development of enterprises and organizations and institutions of the main sectors of social infrastructure in the village (socio-cultural, educational, medical) made it possible to come to the conclusion that they were and in many cases remain acute and require an urgent solution; have different manifestations in accordance with sectoral and territorial characteristics; depend on the effectiveness of the management decisions of the management, community specialists, and the active civic position of all their members. Meanwhile, it is decentralization that allows them to be solved most productively, systematically and in a short time. The financial resources and authorities available to communities already provide and can provide in the future the main strategic directions of the development of social infrastructure enterprises: optimization of the number, placement and capacity of institutions and forms of service provision; introduction of innovations directly into the main activity, management and organization, investment and their modernization.

The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The results of the article. It is determined that the administration of personal income tax as one of the most important in filling the state budget has a significant impact on the efficiency and competitiveness of agricultural enterprises, especially in terms of the tax rate on wages and other personal income; spending time and money on taxation processes. It was found that its rate of 18,0% on the wage bill is quite rational, but it can be optimized to the world average of 16,1% or less in order to stimulate employment and the formation of the middle class in rural areas. Other problems, which concern rather large (almost 2,0 times more than the world average) expenditures of time and money), should be solved by automating accounting processes, online consultations with tax authorities, internal control over timely payment of taxes. Field of application of results. In educational institutions of higher education, in managing the competitiveness of agricultural enterprises and corporations. Conclusions. The administration of personal income tax is an important factor in shaping the competitiveness of agricultural enterprises and its management. Its impact is directly through the amount or rate of tax; the procedure for its accrual and payment; time and money costs associated with administration. It should be noted that the share of PIT in relation to wages is quite acceptable and, on average, reaches 18,0% at 16,6% of the world average. However, together with the shares of SDRs and military dues, tax accruals increase significantly and exceed the 30% barrier, which is much higher than in the European Union. In general, high wage accruals do not motivate the work of the rural population. This is especially noticeable when rent for land shares is used as a source of passive income. The next problem that needs to be addressed is the significant cost and time spent on PIT administration. It allows automation to solve. Automation of personal income tax accounting is an important part of the automation of management processes and accounting of agricultural enterprises. It provides an opportunity not only to organize the automated workplace of each accountant, but also to improve the work by creating in the accounting department responsible for keeping records of inventory and other resources; labor and wages, taxes; production; product sales.

The subject of the research is theoretical aspects and practical developments on greening investment and targeted programs for the development of the grain industry. The purpose of the work is to determine the sources, tools, methods and mechanisms for investing in the greening of grain production and comprehensive programs for its development to determine the effectiveness of measures. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: monographic, system-structural analysis and synthesis, statistical-economic, economic-mathematical, problem-target approach. Results of work. The sources of investment inflows are identified and the decisive role of state regulation in this process is indicated. The programs of investment activity are developed and its effects for development of branch of grain production are defined. The field of application of results. The conclusions and results received in the article should be used in the educational and scientific process of economic faculties of universities, in the work of agricultural enterprises of grain specialization, in the activities of rural communities, district departments of agriculture. Conclusions. Solving the problems of investing in the development of the grain industry on an innovative basis and with the use of mechanisms and tools should be carried out on the basis of a clear coordinating framework, which allowed the use of research in related fields, to ensure the process of phased innovation. Given the low solvency of a large number of small and medium-sized agricultural enterprises, the task of state importance is to create the most favorable climate for attracting investment in this area of activity. This can be done through the introduction of preferential taxation, funding for basic research, the creation of information and advisory services to inform the public about innovations in the industry, their promotion in the market and availability for mass use.

The subject of the research is the processes of formation and use of labor resources of agrarian enterprises, management of their development and improvement, regulation and support of employment of the population of rural territories. The purpose of the work is to identify the problem of the formation and use of labor resources of agrarian enterprises and to define the principles and substantiate the mechanisms of their improvement and development, state support and regulation with the involvement of the latest concepts of social responsibility, public-private partnership, social management. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches. Results of work. The article deals with the problems and proposed principles and mechanisms of rational use of labor resources in agrarian enterprises, instruments of state regulation and support of employment of rural population. Of particular importance is the rationale for rational use of labor resources in agrarian enterprises as the main places of application of labor in the countryside. To this end, the article identifies the factors of employment of rural population in agribusiness, establishes the principles and mechanisms for managing it. The identified risks of the formation of labor resources and appropriate means of overcoming them. Measures of state regulation and support of labor resources of agrarian enterprises are developed. Particular attention is paid to the substantiation and development of employment programs, improvement and development of labor resources at the level of agrarian enterprises, rural territories, regions, countries. This provides a comprehensive program-targeted approach to solving this problem, taking into account the different vectors of global influences and involving modern concepts of sociologization of the market economy of the agrosphere - social responsibility, public-private partnership, social management, etc. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of labor resources to agrarian enterprises, rural communities, relevant departments of rayon and regional state administrations. Conclusions. The functioning of agrarian enterprises as the most common rural businesses contributes to the full inclusion and effective functioning of market mechanisms that, objectively, through the free fluctuation of prices and earnings, balance the supply and demand for labor in the agrarian sector of the economy. It is also worth focusing on the coordination of employment activities with other areas of economic and social policy in the countryside on the basis of national and regional employment programs. This is one of the important principles that ensures the effectiveness of private and state measures in the field of agrarian labor throughout the country. The presented principles of management of labor resources and regulation of employment in the countryside should be supplemented, in our opinion, another not less important – the principle of advance. Its essence is to predict the development of processes in the market of agrarian labor, changes in its conditions and the definition of concrete decisions in the field of formation and use of labor resources of agrarian enterprises on this basis. This will ensure the best management of their development in the future. In developing the appropriate mechanisms one must rely on all the above principles in interaction, in other words, consider them as interdependent aggregate.