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Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

Presently, an active search for modern drugs for the treatment of multiple sclerosis is ongoing. Since the treatment with original drugs is expensive, therefore, the development of local biosimilars is underway, which at a lower cost should be effective and safe as original ones. The aim of the study is to compare the safety of foreign preparations of interferon beta-1b (Betaferon and Ekstavia) with Russian biosimilars (Ronbetal®, Infibeta®) in the treatment of multiple sclerosis to ensure the possibility of import substitution. In the present study the safety of domestic interferon beta-1b biosimilars in the treatment of multiple sclerosis was studied using a meta-analysis method. There were 3 studies included in the meta-analysis. A total of 778 people participated in the study. The average age of the subjects was 35.92 ± 9.57 years. The main inclusion criteria were a reliable diagnosis of remittent or secondary progressive multiple sclerosis with exacerbations, an EDSS score less than 5.5. The subjects were divided into 2 groups: the first group received therapy with the Russian biosimilars of interferon beta-1b (Ronbetal®, Infibeta®), the second — the foreign ones (Betaferon, Extavia) in therapeutic doses. The duration of therapy was at least 6 weeks. Results. A meta-analysis of three studies showed the following data: the difference in the frequency of local complications such as hyperemia in patients who received Russian and foreign interferon beta-1b analogues statistically insignificant, the relative risk is 1.243 (p > 0.05). No statistically significant differences in the frequency of influenza-like syndrome were also detected: the relative risk is 1.459 (p > 0.05). Conclusion. This study has increased the power of the evidence base in the application of Russian biosimilars. The conducted meta-analysis showed the absence of a statistically significant difference in the incidence of such side effects as the injection site hyperemia and the influenza-like syndrome in domestic biosimilars of interferon beta-1b compared with foreign ones.

Інтерес до вивчення соціокультурних чинників підприємництва в Україні, звер- нення до його соціологічного аналізу зумовлені важливістю й необхідністю усвідомлення тієї ролі, яку підприємництво відіграє в трансформації сучасного суспільства, у становленні соціально-орієнтованого ринкового господарства і загалом у формуванні демократичного суспільства в Україні. Перспектива виходу з кризи, переходу до ринкового суспільства багато в чому залежить від активізації підприємницької діяльності. Але крім цієї важливої ролі, яку покликані відіграти підприємці в процесах трансформації українського суспільства, слід зазначити, що необхідним виявляється створення тих соціальних умов, за яких формування та функціонування підприємницької діяльності буде ефективним

Сучасна соціокультурна ситуація передбачає неоднорідність, невизначеність, множинність та випадковість елементів e суспільстві. У постсучасній ситуації визнається плюралізм соціальних явищ, який передбачає певні особливості конструювання й підтримку різноманіття траєкторій біографічного проекту особистості. Розглядається проблема існування плюралізації моделей життєвого успіху в сучасному українському суспільстві.

Розглянуто вплив фонових практик зміни соціокультурного простору на формування соціальних уявлень про життєвий успіх особистості.

Objective: To study the early outcomes of aorto-iliac occlusive disease with common femoral artery involvement by hybrid methods of revascularization - iliac stenting with femoral endarterectomy. We report the initial experiences of a single centre and discuss issues that arose., Methods: Ninety-eight critical limb ischaemia (CLI) patients with aorto-iliac occlusive lesions TASC-II C and D were treated using HR between January 2017 and September 2020 in the Ivano-Frankivsk Regional Clinical Hospital. Prospective data were recorded and analysed including demographics, technical success, 30-day and early patency outcomes, re-intervention, and death., Results: The mean age of patients was 65 ± 7.2 years (61 men and 37 women). Using classification by TASC-II, 77% of the lesions were class D. Technical success was seen in 98% of patients. Two patients underwent a crossover femoro-femoral bypass due to failure to re-enter the true lumen of the aorta during endovascular lesion crossing. There were no deaths during the 30-day period. No re-interventions for thrombosis were needed. Additional delayed bypass procedures were required in 19 patients (19.3%) with distal occlusions and minor and major tissue loss. The overall complication rate was 16.3% (16 patients). The 30-day patency rate was 100%. The median follow-up period was 18 months (range 1-36 months) with a primary patency rate of 87.2%, and cumulative primary assisted and secondary patency rate of 93.4%. Four patients died during the study period., Conclusions: Hybrid revascularization is a safe and less traumatic method of managing aorto-iliac occlusive disease with common femoral artery involvement. Good early patency results and low major complication rates indicate that HR is an excellent alternative to traditional open surgery, especially for high-risk patients., (Copyright © 2021. Published by Elsevier Inc.)