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The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income. The term "resident" does not have a precise and specific definition. Individuals and legal entities can be residents of many countries at the same time, and identifying a resident's affiliation to a specific country has a high corruption potential. And the determination of the jurisdiction of the enterprise is also carried out according to the concept of "being managed by a resident". In the age of digital technology and the Internet, almost any place on planet Earth can be considered a place of control. Therefore, these concepts should be first and foremost specified in the legislation of Ukraine and applied in all concluded agreements on the avoidance of double taxation. In particular, it is necessary to determine whether the enterprise belongs to the jurisdiction of the state in whose territory it is located (it also applies to subsidiaries with the status of a legal entity). And income taxation is carried out according to the principle of source - income is taxed where the enterprise is actually located, the added value is produced, the salary is paid and the profit is received. The concept of "resident" of the country should be replaced by the more specific concept of citizen. When taxing royalties, a distinction should be made between industrial property and copyright. Industrial property is taxed at the place of its use for obtaining income and is paid from the profit that remains after the payment of taxes, contributions and fees provided for by the legislation of the country of the source of income. The fee for the use of the copyright is paid as a reward. The proposed definitions should be used in all double taxation treaties, although the author sees no need to retain these treaties. Therefore, it is possible to propose to denounce all current agreements of Ukraine on the avoidance of double taxation. [ABSTRACT FROM AUTHOR]

The state of development of the domestic fruit market is considered. It has been established that the main part of their product supply is formed by households and at the expense of imports. Based on the determination of indicators of the sufficiency of food consumption in Ukraine, it was established that the most critical is the provision of domestic demand for fruit. Elasticity indicators for prices, incomes and substitute products were determined. The coefficients of price elasticity of demand and supply show that consumers and producers respond to price changes -- when they increase, demand decreases, and as a result, supply volumes. It was determined that the demand for stone fruits and nuts changes most noticeably when the income of the population varies. The coefficients of the cross-elasticity of the demand for fruits have a positive value. Therefore, there is a direct dependence on the price change for substitute products. [ABSTRACT FROM AUTHOR]

The article provides a comprehensive economic and legal analysis of the position of national minorities in the labour market. To do this, a comparative analysis of the socio-economic and legal status of national minorities is carried out and an analysis of the situation of national minorities in the labour market is conducted while taking into account real and declarative indicators of the level of employment, which were determined by the author's survey and field experiment. It has been proven that discrimination in the labour market is characteristic of certain, but not all, groups of national minorities, in particular, the Roma. It is believed that the efficiency of the labour market of national minorities also affects tax revenues and the distribution of social costs. Ensuring equal opportunities for these groups contributes to the creation of stable social conditions, reducing the costs of social assistance and increasing the efficiency of social capital. The study of the labour market of national minorities also takes into account the importance of socio-economic stability. The main causes of discrimination of representatives of ethno-national groups in the labour market are singled out, and economic and legal measures to stimulate inclusion in the labour market are defined. Through the author's survey and the field method of fictitious questionnaires, the discrimination of certain groups of national minorities in Ukraine, among them Moldovans and especially the Roma, was proven, and it was proved that the unemployment rate in the region provokes an almost proportional decrease in the number of responses from employers from representatives of national minorities. The field of employment was not a significant factor in indicating certain features of discrimination based on the field of the labour market. [ABSTRACT FROM AUTHOR]

This paper examines the effectiveness of grouping agricultural enterprises according to the wheat harvested area and assesses their profitability. We have developed linear and non-linear regression equations to predict the income for said groups of enterprises. The methodology is designed for cases when future market prices are probabilistic in nature. With the help of the developed methodology, it is possible to calculate the necessary production volumes in the conditions of price fluctuations. We have used the Goldfeld–Quandt parametric test to test the model for heteroscedasticity. Calculations show that agricultural holdings are indeed inefficient, and preference should be given to enterprises with medium crop areas. Application of the Lagrange multipliers method when solving the problem of agricultural enterprise optimization makes it possible to increase profitability. The case of price risk, when future market prices are not deterministic, is considered. Therefore, it is necessary to be guided by two criteria when making managerial decisions: to maximize the expected total net income and to minimize the variance of the total net income. [ABSTRACT FROM AUTHOR]

The article examined the dependence of sow productivity, the growth rate of suckling piglets, their weight at transfer to rearing, the consumption of precursor feeds, and their costs on dry and liquid feeding systems for piglets in the suckling period. The dependence on feed costs for piglet feeding, veterinary drugs for prevention, and the costs and profitability of piglet rearing in these feeding systems were analyzed. It was found that the use of the liquid milk replacer Opticare Milk helped to improve the survival rate of piglets up to weaning by 7.5 %, increase their number in the sow's nest at this time by 7.0 %, increase the average daily growth of suckling piglets by 20.4 %, increase the absolute weight gain by 19.8 %, increase the weight of the piglet litter at weaning by 22.0 % and increase the individual weight of the piglets at weaning by 14.7 % compared to piglet litters fed dry granulated starter provide Superior Neonatal. Multiple fertility, high fertility, and litter weight of piglets at birth did not depend on how piglets were fed during the suckling period. With liquid feeding of suckling piglets, the proportion of piglets with diarrhea decreased by 12.20 % and the costs for the prevention of gastrointestinal diseases increased by 58.5 %, the costs for the treatment of gastrointestinal diseases by 55.4 %, and the veterinary costs for rearing a piglet during the suckling period by 53.8 % compared to analogs with dry feeding. To 1 kg of gain, these costs increased by 33.1 % due to prevention and 28.4 % due to treatment, resulting in a 28.5 % overrun of the total costs for treatment and prevention. In general, the costs for feeding and medical and preventive measures increased by 157.8 % per animal and 122.2 % per 1 kg of gain compared to dry feeding. At the same time, under the liquid feeding system for suckling piglets, the cost of keeping a sow per weaned piglet fell by 6.00 %. The proportion of these costs per piglet decreased by 21.6 %, and the cost of keeping a sow per 1 kg increased. Still, the cost of a piglet at weaning increases by 13.2 %, the cost of 1 kg live weight of piglets at weaning increases by 5.6 %, the share of feed and veterinary components in the cost of rearing a piglet increases by 9.1 %, and by 3.4 %. At the same time, the market value increases by 14.7 %, the income from rearing a piglet rises by 17.9 %, and the profitability of rearing a piglet increases by 1.95 %. [ABSTRACT FROM AUTHOR]

Purpose. To identify patterns of return on investment in human capital in the IT industry of Ukraine through a quantitative assessment of the relationship between the income of IT specialists and the experience and other characteristics of the specialist and the company, as well as the formation of relevant recommendations. Methodology. The empirical basis of the study was a survey on the salary of IT specialists in Ukraine conducted in December 2022. The methodological basis of the study was general scientific and special research methods, in particular, the method of ab)straction (to focus on the main determinants of the formation of IT specialists’ income), induction (to extrapolate the patterns found in the sample to the entire IT industry of Ukraine), economic mathematical modeling (for the construction of a multiple regression model that reflects the patterns of influence of factors on the income of IT specialists that exist in reality). Findings. It was established that among IT specialists people are predominant with little work experience (up to 5 years). The effect of experience on the growth rate of income has a decreasing non-linear nature, while the most noticeable increase in income is observed during the first years of work in the specialty. It was found that the highest-paid IT professionals are software development engineers, managers at various levels, and quality assurance engineers. It has been proven that the level of English proficiency has a positive effect on income. A higher level of remuneration for the work of IT specialists in product companies and startups compared to outsourcing or outstaffing companies has been established. Originality. It has been revealed that the relationship between the income of IT specialists and their work experience, profession, level of English language proficiency, and company type. Practical value. The applied value of the study lies in the ability to predict the income of IT specialists. The formed recommendations can be used in the activities of IT companies in terms of improving financial control over the spending of funds for the payment of services of IT specialists, assessing the feasibility of investing funds in personnel development, as well as substantiating the planned indicators of changes in the costs of paying for the services of IT specialists. [ABSTRACT FROM AUTHOR]

У статті аналізуються угоди про уникнення подвійного оподаткування та виявляється низка недоліків, які фактично сприяють переміщенню доходів. Основними недоліками угод є застосування принципу резидентства та визначення особливого механізму виплати пасивного доходу. Термін «резидент» не має точного і конкретного визначення. Фізичні та юридичні особи можуть бути резидентами багатьох країн одночасно, а виявлення приналежності резидента до конкретної країни має високий корупційний потенціал. І визначення юрисдикції підприємства також здійснюється за поняттям «перебуває в управлінні резидента». В епоху цифрових технологій та Інтернету майже будь-яке місце на планеті Земля можна вважати місцем контролю. Тому ці поняття мають бути в першу чергу конкретизовані в законодавстві України та застосовуватися в усіх укладених договорах про уникнення подвійного оподаткування. Зокрема, необхідно визначити, чи належить підприємство до юрисдикції держави, на території якої воно знаходиться (стосується і дочірніх підприємств зі статусом юридичної особи). А оподаткування доходу здійснюється за принципом джерела – доходи оподатковуються там, де фактично знаходиться підприємство, виробляється додана вартість, виплачується зарплата та отримується прибуток. Поняття «резидент» країни має бути замінено більш конкретним поняттям «громадянин». При оподаткуванні роялті слід розрізняти промислову власність і авторське право. Промислова власність оподатковується за місцем її використання для отримання доходу і сплачується з прибутку, що залишається після сплати податків, внесків і зборів, передбачених законодавством країни джерела доходу. Плата за використання авторського права виплачується як винагорода. Запропоновані визначення повинні використовуватися в усіх угодах про уникнення подвійного оподаткування, хоча автор не бачить необхідності зберігати ці угоди. Тому можна запропонувати денонсувати всі чинні угоди України про уникнення подвійного оподаткування.

Стаття присвячена дослідженню дефініцій категорії «прибуток підприємства». Проаналізовано основні тлумачення прибутку у світових вчених та українських економістів і проведено еволюційну парадигму, що обґрунтовує мінливий розвиток різних точок зору у прив’язі до рівня розвитку економічної системи, у якій функціонують підприємства. Визначено основні чинники, що впливають на розмір прибутку, зважаючи на те, як він трактується у різних економічних школах. Розглянуто взаємодію чинників, що впливають на прибуток та їхній вплив на його розмір та стабільність. Виокремлено і проаналізовано найперспективніші напрями удосконалення тлумачення прибутку зважаючи на виклики сучасності у розрізі економіки екологічного розвитку.

The problem of providing the population with housing is important and relevant for Ukraine and all countries of the world. The housing provision of the population is an important indicator of socioeconomic stability and quality of life. The article assesses the current state of housing provision for the population of Ukraine and analyzes the level of economic affordability of housing in the context of similar comparisons with EU countries. It was found that the income of Ukrainian households is insufficient to solve the housing problem. We see a solution to this important problem in the improvement of supply chain management in the construction of residential real estate. The article identifies and analyzes the functional features of supply chains in residential construction. According to the research results, the specific features of management and the main problems of supply chain management of Ukrainian companies have been specified. Digitization has been identified as one of the most promising tools for supply chain management in Ukraine for the future. [ABSTRACT FROM AUTHOR]

The article proposes means of state-legal regulation of foreign trade, in particular legal, economic (in particular tax), political, financial and administrative instruments. The main shortcomings of the legislation are analyzed, which make it possible to effectively optimize taxation, carry out illegal export of capital and demand compensation from the budget. In order to avoid erosion of the tax base and profit shifting, a single object of taxation is proposed - value added, which is determined by the sum of factor incomes of the payers: wages fund and profit. Substantiated formation principle of the fair market value (price), which is equal to the sum of added value, VAT, charged on it, depreciation of means of production and costs, determined by the fair market value of goods/services, used in production. The established correspondence between the fair market price and the added value allows you to accurately determine the size of the tax base (VAT, personal income tax, profit tax and social contributions) and excludes any known methods of tax optimization. The amount of taxes paid determines the monetary equivalent of the added value and the increase in the sales price at each stage of production and distribution, which excludes the possibility of artificially reducing the tax base and/or transferring profits to jurisdictions with low taxes. The introduction of added value and its components as a single base of basic taxes and fees excludes weak capitalization and any other deductions from the tax base. The proposed definition of a single tax base significantly simplifies the administration of basic taxes and contributions and exhausts measures for the implementation of paragraphs 3, 4 and 5 of the BEPS plan. [ABSTRACT FROM AUTHOR]

Одним із видів міжнародної торгівлі є експорт. У статті розглядається питання бухгалтерського та податкового обліку операцій, пов’язаних з експортом товарів. Особлива увага присвячена бухгалтерському обліку експортних операцій, відповідно до чинного законодавства України. Розглянуто поняття експорту та реекспорту. В дослідженні надано облік експортних операцій на умовах передоплати, а також повної та часткової оплати за експортовані товари. Розглянуто умови, які потрібні для розміщення товару у режимі експорту, умови передачі права власності на товар покупцю, фактори, від яких залежить облік експортних операцій. У статті приведені бухгалтерські проведення з обліку експортних операцій, умови визначення бази оподаткування та виникнення податкової заборгованості при експорті товарів, а також порядок оформлення митної декларації. Приділено окрему увагу аналізу експорту товарів рослинного та тваринного походження за динамікою та структурою. Також був проведений аналіз експорту за наступними країнами: Єгипет, Індія, Іспанія, Італія, Нідерланди, Німеччина, Румунія, США, Туреччина, Угорщина.

The article deals with the issues related to the application of riskology approaches for the three-continuum model of business risk management in the value system of sustainable development. Based on the research results, information and computer technology were developed to determine the effectiveness of the innovative project of a business structure regarding the management of economic processes and business risks in the system of sustainable development. The basis of information technology is a three-continuum econometric model of operations, taking into account the quality function, balance ratios for information and financial flows, which describe procedures for managing business risks by the concept of sustainable development of business structures. Limiting ratios of ecological nature and effectiveness criteria of the management system are proposed for the innovative project, which take into account: a) revenue norms; b) risks; c) volume of investments; d) capital return of fixed assets of the enterprise; e) the share of the company’s funds spent on improving the qualifications and competence of workers and management personnel.

The purpose of the article is to study the problems of poverty in Ukraine and substantiate ways to overcome it. Analyzing, systematizing and generalizing the reporting data of the State Statistics Service of Ukraine, the State Employment Service of Ukraine and other State-based institutions, the authors of the article reveal the situation with poverty of the population that occurred in the country as of the beginning of 2022, determine the impact on it of demographic factors, employment, wages, and social protection. The article highlights the problems of sharp deepening of poverty of the Ukrainian population, which is caused by the destruction of the national economy as a result of the unfolding of a full-scale war in the country. The components of incomes of the population in wartime are analyzed, in particular, wage payments, social benefits (pensions, unemployment benefits, aid to internally displaced persons, etc.). The situation with inflation in the country, the sharp growth of which led to a catastrophic decline in the incomes of Ukrainians, is examined. The forecast estimates for the short term on the dynamics of Ukraine’s GDP and inflation developed by international and domestic organizations, as well as by the government of the country, are considered and analyzed. This allowed to outline possible ways to reduce the poverty level of Ukrainians through the efficient use of financial assistance received from international organizations and different countries by directing it to restore the national economy at a new technological level. This is, first of all, the further development of the IT sphere, as well as the introduction and development of high-tech industries in Ukraine, which will be able to revive the labor market, expand it, increase tax revenues to the budget and increase incomes of Ukrainians, and therefore reduce the poverty of the population and return human capital to the country. Prospects for further research in this direction are further study of national economic policies of different countries to overcome poverty of the population. [ABSTRACT FROM AUTHOR]

Стаття присвячена дослідженню порядку відображення на рахунках бухгалтерського обліку результатів виконання будівельних контрактів. Визначено, що в основу обліку доходів за будівельними контрактами покладено метод поетапного виконання робіт, за яким на кожну звітну дату протягом всього строку будівництва доходом визнаються незавершені будівельні роботи. Проведена порівняльна характеристика методів оцінки ступеня завершеності будівельних робіт дала змогу визначити їх переваги і недоліки. Виявлені недоліки існуючого порядку бухгалтерських записів щодо відображення валових заборгованостей з використанням рахунків 238 «Завершені етапи по незакінчених будівельних контрактах» та 239 «Проміжні рахунки». Запропонована схема відображення валових заборгованостей замовників і замовникам з використанням рахунку 32 «Проміжні рахунки» із збереженням методу поетапного виконання будівельних контрактів.

У статті висвітлені особливості функціонування суб’єктів туристичної індустрії в умовах війни з позиції практичного підходу. З’ясовано, що повномасштабна російсько-українська війна скоротила доходи національного бюджету від туризму майже на 26%. Визначено, що за перші шість місяців 2022 року було сплачено на 25,7% менше податків, ніж за аналогічний період 2021 року. Виявлено зростання активності туристичних агентств, завдяки якому до бюджету надійшло на 41% більше коштів, ніж за відповідний період минулого року. Встановлено, що на 21% скоротилася діяльність туристичних операторів, які сплатили лише 83 млн. грн. податків проти 106 млн. грн. у держбюджет за перше півріччя за аналогічний період минулого року. Дослідження показало, що найбільші податкові платежі у першому півріччі 2022 року продемонстрували м. Київ та Львівська, Івано-Франківська, Київська та Одеська області. Виявлено в цілому позитивне відновлення діяльності суб’єктів туристичної індустрії, порівнюючи із часом, коли весь туристичний бізнес зупинився внаслідок повномасштабного вторгнення ворога на територію України.

It is investigated that the manifestation of accounting policy of a certain level in the field of accounting is the establishment of regulatory limits, which are accounting and financial reporting, their enshrinement in legislative documents. It is noted that the implementation of international financial reporting standards in the country takes place in conditions and under the influence of specific economic, political, legal, and cultural factors. Regulators who have identified a typical list of aspects that affect the process of applying IFRS are analyzed. There are differences in the formation of economic indicators around the world, so the Law "On the National Program for Adaptation of Ukrainian Legislation to European Union Legislation", i.e. accounting of enterprises, is identified as one of the priority areas in which Ukrainian legislation was adjusted. The experience of EU countries in the organization of accounting is studied. It is determined that the recommendations for the annual financial statements in Poland should contain at least the balance sheet, income statement and additional information on the financial statements; provide true and reliable information about the assets, liabilities, financial condition, and profits or losses of the company; published by each company in the relevant national register of enterprises. In Ireland, tax differences arising from double taxation, pre-agreed payments for government-related losses, and other tax benefits such as trade losses, trade payments, production losses, and production payments are also recognized separately in tax reporting. It is noted that in European countries - Germany, Sweden, Greece, Italy, Spain, and Portugal - the calculation of taxable income under tax law is based on the same calculation methods that provide information on tax revenues and expenses in the accounting system and tax reporting only for a database of accountants. Recommendations have been developed to improve accounting in EU countries. [ABSTRACT FROM AUTHOR]

Досліджено, що проявом облікової політики певного рівня у сфері бухгалтерського обліку є встановлення нормативних лімітів, якими є бухгалтерський облік та фінансова звітність, їх закріплення в законодавчих документах. Відзначено, що впровадження міжнародних стандартів фінансової звітності в країні відбувається в умовах і під впливом конкретних економічних, політичних, правових і культурних факторів. Проаналізовано регулятори, які визначили типовий перелік аспектів, які впливають на процес застосування МСФЗ. Зазначено, що в усьому світі існують відмінності у формуванні економічних показників, тому Закон «Про національну програму адаптації законодавства України до законодавства Європейського Союзу», тобто бухгалтерський облік підприємств, визначено як одну з пріоритетних сфер, у якій українське законодавство було налаштовано. Досліджено досвід країн ЄС щодо організації бухгалтерського обліку. Визначено, що в Польщі рекомендації щодо щорічної фінансової звітності повинні містити принаймні баланс, звіт про прибутки та збитки й додаткову інформацію до фінансових звітів; надавати правдиву та достовірну інформацію про активи, зобов’язання, фінансовий стан та прибутки або збитки компанії; опубліковані кожною компанією у відповідному національному реєстрі підприємств. В Ірландії податкові різниці, що виникають унаслідок звільнення від подвійного оподаткування попередньо узгоджених платежів за збитки, пов’язані з державними розрахунками, інших податкових пільг – торговельних збитків, торгових платежів, виробничих збитків, виробничих платежів, також визнаються окремо в податковій звітності. Зазначено, що в європейських країнах – Німеччині, Швеції, Греції, Італії, Іспанії та Португалії – розрахунок оподатковуваного доходу на основі податкового законодавства базується на тих самих методах розрахунку, які надають інформацію про податкові надходження та витрати в системі бухгалтерського обліку й податкову звітність виключно з бази інформації бухгалтерів. Були розроблені рекомендації щодо вдосконалення бухгалтерського обліку в країнах ЄС.

Purpose. To substantiate the theoretical and methodological provisions and develop practical recommendations for organizing and effective labour potential fulfilment. Methodology. The authors used a number of methods: comparative analysis (in performance analysis and sectoral structuring of labour potential), computational and constructive (in a comprehensive study on organizing and fulfilling labour potential), economic analysis (to assess the cost of labour potential in priority sectors), effectiveness evaluation of investment in human capital (to assess the return on labour costs), expert evaluation methods (in assessing the priority of sectoral components of the economy), tabular (to illustrate research results), abstract-logical (to draw the conclusions). Findings. The article studied an evolutionary way of organizing the “labour potential” category. The expedience has been proved to consider systematically the “labour potential” category under the modern conditions of social and economic development and with a combination of economic, technical-technological, intellectual, budget and resource-based, social and environmental components. The authors present their own vision of system justification for the “labour potential” category concept. The article studied the process of organizing labour potential in terms of the human capital theory and summarized the classification of investment types in its formation and development. A comprehensive analysis of the current condition was performed and key issues were identified with regard to labour potential in Ukraine. Negative tendencies of reduction of the number of employees in all types of economic activity and gradual reduction of the number of vacancies in many specialties and professions were revealed. The analysis of the intersectoral differentiation of the average monthly salary level in Ukraine for the period 2014–2021 was carried out. Trends have been established concerning training of specialists in the fields of knowledge, as well as the process of forming their potential. Originality. The authors proposed and tested the methodological approach to an estimation of conditions for organizing and fulfilling labour potential, including the following methodological techniques: calculation of investments in organizing labour potential; assessment of labour potential effectiveness in the sectoral structure of the economy, taking into account the payback period of costs associated with its development. The efficiency of the use of labor potential in the sectoral structure of the economy of Ukraine is assessed and directions for its increase are suggested. Practical value. Calculation of investments in the formation of labor potential for a number of priority sectors and areas of the economy of Ukraine is performed. It is established that in most areas of training and areas of activity there is a lag in the average wage from the annual (monthly) income, which could be obtained by implementing the alternative of investing not in the formation of human capital of future bachelors and masters, and in placement of funds in the banking system. The results can be used both in research and in the practice of management to manage the formation of labor potential in terms of sectors of the economy of Ukraine. [ABSTRACT FROM AUTHOR]

Purpose. This study examined the benefits of modernization of small industrial units clustered in Mohmand Marble City, Pakistan focusing on objectives to estimate change in socioeconomic status of rural public living in proximity of Marble City as well as to evaluate increase in productivity of marble tiles and resultant revenue from marble business. Methods. Primary data was collected from respondents to ascertain trends in 2015, 2016 and 2017. These values were projected to 2025 by using computational software GeoGebra. To validate socioeconomic impacts beyond 2025, values of variables were further projected to 2030 using exponential rate model. Findings. Analysis indicated that because of vintage and outdated equipment and plants, presently small marble industrial units were operating at below the optimum potential. These industrial units were required to be clustered in modern Mohmand Marble City. Results showed that after modernization and clustering of small marble industrial units into a modern marble city, socioeconomic status of rural public will be exponentially enhanced, production of marble tiles will be substantially boosted and revenue will increase. Originality. This study used innovative computational software GeoGebra for analysis of data at each stage. It also used catalyst model and exponential rate model to estimate effects of clustering and modernization of mineral industries. In a nutshell, this study is a unique combination of mathematical, computational and spatial framework. Practical implications. The results, conclusions and policy recommendations are globally applicable especially for developing countries to modernize the mineral extraction and processing industries and boost their potential in mineral trade. [ABSTRACT FROM AUTHOR]

Метою статті є дослідження інвестиційного потенціалу домогосподарств. З’ясовано, що наукові праці з зазначеної проблематики в переважній більшості розкривають поняття інвестиційного потенціалу через призму можливої участі домогосподарств власними заощадженнями у фінансовому ринку країни. Запропоновано формулювання інвестиційного потенціалу як обсягу готівкових ресурсів поза межами депозитних корпорацій, що можуть бути використані домогосподарствами для здійснення інвестицій – придбання ризикових фінансових інструментів (акцій, готівкової валюти, валютних депозитів, дорогоцінних металів) – і забезпечать у довгостроковій перспективі (понад 20 років) дохід, вищий за рівень інфляції. На відміну від існуючих підходів, це визначення відображає взаємозв’язок поняття з інвестиціями домогосподарств та очікуваним результатом. Для оцінки інвестиційного потенціалу запропоновано використовувати однойменний коефіцієнт , який визначається шляхом ділення обсягу грошового агрегату (вимірює готівкові кошти поза межами депозитних корпорацій) на загальну величину доходів домогосподарства. Зазначено, що чим вищим є значення коефіцієнту , тим вищим є рівень інвестиційного потенціалу й тим більше можливостей для забезпечення фінансової стійкості домогосподарств у довгостроковій перспективі. Проведений аналіз показав, що, незважаючи на загальне зростання величини й доходів населення, і грошової маси в обігу поза межами депозитних корпорацій, інвестиційний потенціал вітчизняних домогосподарств за період 2012-2020 рр. не покращився. Отож, розраховане нами значення коефіцієнта інвестиційного потенціалу у 2020 р. майже рівнозначне показникові 2012 р. Низький рівень фінансової грамотності та психологічні фактори виокремлюємо як основні причини, які впливають на стан інвестиційного потенціалу домогосподарств та на перспективи його реалізації на практиці.

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Introduction. The article considers mathematical modeling of the enterprise profit at technogenic pollution. In Ukraine, in modern conditions, the functioning of enterprises is based on maximizing profits, which in most cases leads to anthropogenic pollution of the environment. At the same time, environmental requirements impose restrictions on these pollution, since they negatively affect both the nature and the state of health of people living in nearby areas to such enterprises. Formulation of the problem. Of course, it is impossible to completely avoid technogenic pollution in modern conditions, but questions arise regarding the boundary of the limitations of such pollution. The purpose of the article is to simulate the impact of man-made pollution on the profits of enterprises whose operating systems are the sources of this pollution. The presentation of the material of the article. The peculiarity of the developed approach consists in the application of differential equations at qualitative level. This makes it possible to use "soft" mathematical models. On the one hand, it is necessary to take into account environmental restrictions, but at the same time, the existence of an optimal value of technogenic pollution is possible, at which the profit of the enterprise will be maximum. If such an optimal value of technogenic pollution turns out to be less than the ecologically maximum value, then it makes sense to adhere to this optimal value. Mathematical modeling of profit as a difference in income and costs for reducing technogenic pollution has allowed us to determine the conditions for the existence of an optimal value of technogenic pollution. Results and discussion. The construction of a «soft» mathematical model of income has made it possible to determine the characteristics of the properties of income under technogenic pollution, which are structurally stable. In turn, the application of the methods of the theory of similarity and analysis of dimensions has made it possible to present mathematical model of the enterprise's profit in a dimensionless form, replaced individual parameters with complexes recorded in the form of works, and reduced the amount of necessary calculations during research. The management of the enterprises can carry out simulation modeling by means of the received universal models. For example, for the enterprises of mining and metallurgical complex, the dependence of profit is forecasted, taking into account the costs of reducing man-made pollution. This allows in pace with the process (in real-time) to conduct research and find optimal trajectories of production and profit. Conclusions. It is important to emphasize that mathematical model of profit built in the conditions of technogenic pollution allows us to digitally substantiate and give recommendations on the optimal value of technogenic pollution of the worker at which the maximum profit will be achieved by appropriate calculations on a computer. The proposed model allows managers to simulate different operating systems of production with pollution minimization and rational profit.

The article is aimed at studying the impact of emerging financial markets on marketing programs in the international dimension only. Indicators influencing the economic component of emerging markets are analyzed, namely: the development of services sectors in urban areas of the countries considered (India and China); a gap in employment and income between organized and unorganized sectors in urban areas; the presence of urban slums. The study has resulted in systematizing the main indicators of infrastructure and comparative capacity in India and China, while emphasizing differences in the national cultures of the two countries. It is highlighted that the sustainability of differences in cultural value is especially relevant for large multinational companies, which are influenced by different national cultures in their daily routines. Factors influencing income inequality within the population are substantiated, and the importance of infrastructure in the state of growth is emphasized. It is noted that large differences in consumer incomes indicate the existence of several segments with very different levels of purchasing power; in turn, segments with different incomes allow some companies to create innovative opportunities. The areas of implementing marketing programs in the situation of emerging financial markets are outlined. It is noted that because all regions differ in requirements, tastes, habits, media, and preferences, price awareness is up to changes, and this can cause the development of marketing programs inside and outside the country. Research perspectives in this area, as we see them, can lie in designing an innovative marketing program, targeted at the Ukrainian consumer market and capable of forming a stable competitive advantage in the face of international competition. [ABSTRACT FROM AUTHOR]

The article deals with the economic (economic, property, financial) and sociological situation of the Pochaiv Lavra in the 1940s - 1980s and in the modern years of Ukraine’s independence. The Lavra is the religious monastic organization that is currently part of the Ukrainian Orthodox Church of the Moscow Patriarchate. During these years of the Soviet period, the Lavra was patronized by the state authorities, using it for orthodoxization of Greek Catholic followers, assisting it in increasing the number of necessary buildings, land, not limiting the number of monks and novices, secular workers, etc. However, when in the mid-1950s the orthodoxization of the UGCC believers was almost completed, the Lavra, as well as another three male and a female Orthodox monasteries in the Ternopil region, came under pressure from the communist authorities, which led to their closure, and the Lavra remained the only one functioning monastery of the Russian Orthodox Church in the region, no longer undergoing patronage of the authorities, but – repressive enforcement with multiple restrictions, including economic ones. Instead, in the last thirty years, in a democratic Ukraine, the Lavra has grown in terms of economy and property enlargement several times, and the number of its monks increased fourfold. At the same time, the Pochaiv Lavra now tries not only to keep the influence of Russian Orthodoxy in the region (for example, by all means, blocking the transfer of parishes of UOC-MP believers to the structure of the Orthodox Church of Ukraine), but also promotes Moscow Orthodoxy, the only correct and true religion, – as they believe, with the political accent of the “Russian world.” The economic position of the Lavra, the large number of its monks (180 people), and the support of the Moscow Patriarchate contribute to the Lavra’s solving of both tactical and historical religious and political problems. Thus, the study covers the entire deterministic process of the economic situation of the Pochayiv Lavra, which depended on authorities during the Soviet period and had a direct impact on its spiritual and religious activities and how the Lavra grew economically and quantitatively during the independence of Ukraine, with freedom of religion, which the monks of this monastery use in religious practice according to the instructions of the Moscow Patriarchate, not neglecting proselytism of confessional and political content, which is also partly drastic for believers of other denominations and, in general, for nationally conscious Ukrainian society. [ABSTRACT FROM AUTHOR]

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The own practical experience of an estimation of the innovation and investment projects realized in real practice is presented and the typical mistakes which authors of research in this direction assume are generalized: absence of the proved features of each project, ie the account of economic rent; mandatory sensitivity analysis when substantiating complex projects; availability and assessment of additional income at the liquidation stage of the project; careless attitude to the determination of the interest rate of income and investments that may be involved in the project; mandatory pre-planned research is required. [ABSTRACT FROM AUTHOR]

Наголошено, що недосконалість і невизначеність податкового законодавства відбиваються перш за все на змісті прав і свобод громадян країни. Відповідно, ефективне управління економікою, податкове регулювання можуть бути реалізовані тільки при об’єднанні і взаємодії інтересів особистості й держави, дотриманні принципу взаємної відповідальності. Розглянуто правові основи оподаткування доходів фізичних осіб. Визначено, що Податковий кодекс України не забезпечує оптимального вирішення питань щодо оподаткування доходів і зборів із доходів фізичних осіб, оскільки основне податкове навантаження щодо податку на доходи фізичних осіб лягає на громадян, котрі не мають високих доходів. Основним недоліком Податкового кодексу є найбільша у світі кількість податків із доходів фізичних осіб, що ускладнює прозорість податків та їх нарахування як платниками податків, так і спеціалістами податкової служби. За результатами досліджень наукових фінансових і правових джерел сучасного періоду та аналізу податкового законодавства України зроблено висновки і пропозиції щодо удосконалення податку з доходів фізичних осіб, зокрема в частині перегляду основних положень Податкового кодексу щодо кількості податків і системи оподаткування, що відповідає міжнародним стандартам.

The own practical experience of estimating the innovative and investment projects realized in real practice is presented and the typical mistakes which the authors of research in this direction assume are generalized: the proved features absence of each project, i.e. the economic rent account; mandatory sensitivity analysis when substantiating complex projects; availability and assessing the additional income at the liquidation stage of the project; careless attitude to the determination of income interest rate and investments that may be involved in the project; mandatory pre-planned research is required. Innovation and investment processes play a crucial role in ensuring the economic growth of the state, in the innovative model implementation of its national economy development. But domestic industrial production as a whole remains unfavourable for innovations, although in recent years there have been significant changes in the country's economic development. That is why the issue of forming a scientifically sound innovation and investment policy, effective innovation and investment projects implementation should be given much more attention in the research of domestic experts, as the rapid development of the world and Ukrainian economy in the future will be determined by innovative and investment activity. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An approach to the formation of an integrated system for evaluating the effectiveness of technical re-equipment of industrial enterprises, restructuring or reconstruction of its main production based on the implementation of innovation and investment projects through the use of generally accepted international methods of evaluating the effectiveness of projects in domestic conditions.The use of an integrated system for evaluating the effectiveness of innovation and investment processes in an industrial enterprise consists of the following stages: analysis of the existing situation, identification of possible directions of development, analysis of existing equipment, formation of many planned productions of innovative products, definition of project efficiency criteria. determination of the optimal load, the choice of advanced technology, the determination of the optimal capacity of the new technology, the choice of the optimal structure of the enterprise. [ABSTRACT FROM AUTHOR]

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the European communities, the need for tax harmonization has begun to commence since the beginning of integration efforts in the 1960s. The first attitudes to tax harmonization were very ambitious. The plan was not only structural harmonization but also harmonization of tax rates. The paper examines the nature and course of the direct tax harmonization process, describes its advantages and disadvantages as well as the positive and negative effects of tax competition. The paper aims to examine the development and volume of selected income taxes collected in the Member States of the European Union. It tells whether the harmonization of income taxes is still a stagnant process. Cluster analysis deals with looking for similarities of multidimensional objects. Two clustering methods were used – hierarchical agglomeration clustering and non-hierarchical clustering. Cluster analysis aimed to achieve groups of states that would have some homogeneity. Cluster analysis sorted the data into sets with the highest possible similarity within the group and the most significant difference between the groups. Analysis of tax burden and income tax rates confirmed significant differences in these indicators across the EU. On the other hand, cluster analysis revealed similar developments in tax systems in terms of their geographical location in Europe. Cluster analysis can be used to suggest possible steps to co-operate in harmonizing Member State taxes in the future. The authors of this article propose the possibility of harmonizing taxes and cooperating gradually within clusters rather than trying to apply uniform rules in all EU Member States at the same time. The conclusion of the article raises problems in the field of harmonization of direct taxes in the EU. The possibility of preserving autonomy in deciding on tax burden in the country is left to the many Member States because they see that autonomy as a competitive advantage, particularly in the field of investment. [ABSTRACT FROM AUTHOR]

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Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The innovation of wood-processing technology significantly improves the material conversion of wood into primary processing products. However, the total value of the processed wood in the outputs of the primary processing depends on both the total volume and the wood flow structure in the cascade of manufacturing. The paper is focused on modelling and comparison of different scenarios by identifying the current flow of timber and links in the cascade of processing in the Czech Republic to the development of selected social and economic indicators. In the analysis, three different scenarios were used. The first scenario took into account only the potential for export absorption to current processing capacities. The second scenario was based on the first, adding parameters for the increase of technological efficiency, and the third scenario beyond the first took account of the capacity increase by investing in the sawn wood and pulp production segment. The results showed that to achieve a balanced value creation and societal effects in the form of high or qualified employment and maximize contributions to the social system, it is necessary to create conditions for the allocation of timber for export. At the same time, it is necessary to optimize the structure of production so that the flow has been as large as possible in the cascade and at the same time it has been able to absorb the impacts from the temporary or changing conditions of the available raw wood volume and structure. Appropriate option, therefore, appears to be a compromise between scenarios number 2 and 3. Thus, to strengthen the (technologically or logistically) stability of the existing capacities and to supplement them with the appropriate structure of several new investments in the production of timber and wood-based panels' production. [ABSTRACT FROM AUTHOR]

The main goal of the analysis is to provide information for users concerning assessment of costs in order to determine way for cost reduction and to elaborate plan for increasing efficiency of enterprise management. Subject’s awareness of actual costs holds much significance for understanding details of enterprise’s activity. Costs rate are often based on data received while comparing actual costs with values determined in company’s budget. Factors that affected indicators under investigation and determined their influence focus and extent make difference for correct analysis.This article presents fundamental and basic approaches to enterprise’s income-expenditure analysis. The paper describes author’s understanding of traditional problems and challenges faced by entrepreneurs based on modern techniques of enterprise’s income and costs estimates. The article provides methodological approaches to income and costs estimates described in scientific literature as well as their connection with enterprise’s productivity.

У статті проведено аналіз понять «імовірнісна економіка», «невизначеність» і «ризик», наведено основні принципи розробленої методології ймовірнісної економіки та визначення апріорної та статистичної невизначеності і систематичних і випадкових ризиків. Наведено філософські та економічні основи розробленої методології.

At all stages of the accounting practice development the calculation of financial result was almost unquestionably recognized as the main purpose of accounting. In modern business conditions, the importance of accounting for the financial result of activities has grown even more, because the magnitude of the financial result determines the possibility of the enterprise further development (expansion of production, updating of its fixed assets, introduction of new advanced technologies) and creates a reserve of financial stability, which gives the enterprise the ability to respond quickly to changes in market conditions. The purpose of the article is to disclose the theoretical foundations of accounting for the enterprise financial results and to improve certain aspects of its organization. The analysis of the main provisions for the accounting of the enterprise financial results, set out in international (IAS 18 "Income") and national (National Accounting Standard 15 "Income", National Accounting Standard 16 "Expenses") accounting standards was carried out. It was determined that the conditions for recognition income in national and international standards are different, which indicates that the standards are not completely identical. The structure of income and expenses on various grounds of classification was disclosed. The structural and logical scheme for calculation the net profit / loss of an enterprise was presented. The analysis of the formation of the financial results of the studied company was conducted. It was revealed that the analysis and structuring of costs and revenues provides clear information for planning the future activities of the enterprise. An approach to the improvement of the chart of accounts of the studied company was proposed, the implementation of which will allow to quickly and more accurately track all the expenses and incomes of the enterprise separately for each type of finished product produced. [ABSTRACT FROM AUTHOR]

Quality of life, living conditions of individual members of society is largely a reflection of the economic situation of households, including the localization and distribution of incomes. The household is an economic entity with the necessary financial capital, and in conjunction with the surrounding space creates an ideal environment for improving the quality of life. The purpose of this article is to show the essence of a household and to embed it in a broader theoretical context, using the achievements of modern economic thought. The next section presents indicators of household income diversification in terms of quality of life and decision-making based on revised National Accounts (RN) data and data not corrected by the results of the Household Budget Survey (HBS) in Poland as one of the main factors of quality of life household members. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)