UDK: 35

Victoria ADAMOVSKA

Ph.D. in Economics, associate professor, SHEE "Kryvyi Rih National University"

STATE AND REGIONAL MANAGEMENT ASPECTS OF INVESTMENT PROCESS IN UKRAINE AS INTEGRATED PART OF PUBLIC ADMINISTRATION AND MANAGEMENT

Organizational structure of the state and regional management of the investment process in Ukraine has been developed in the article. A methodical approach to evaluating non-alternative investment project in the context of state and regional management of the investment process has been offered. Еffective way of rational distribution of investment resources, which are based on the principles of priority, justice and equality should be applied. In addition, it is obligatory to take into account of the principle of publicity.

Full Article in Ukrainian

UDK: 336.22

Ludmila Anatolievna BURKOVA

candidate of economic sciences, docent, State institution of higher education «Kryvyi Rih National University»

THE STUDY OF THE THEORETICAL ASPECTS OF TAX MANAGEMENT AND DECISION-MAKING ABOUT THE NEED FOR ITS IMPROVEMENT

The issue of determining the nature of tax management as a multilevel system, needs to be clarified. It is necessary to theoretically substantiate and develop recommendations for improvement of the mechanism of tax management of the state, regions, enterprises and personnel.

Full Article in Ukrainian

UDK: 336.225.673:347.4

Myroslava Bohdanivna HUPALOVSKA

Ph.D. in Economics, associate professor, Ternopil National Economic University

TAX CONTROL AS MEANS OF IMPROVING THE MANAGEMENT OF PUBLIC FINANCIAL RESOURCES

In the article the theoretical aspects of the tax control are examined, its practical implementation in the context of the management of public financial resources is analyzed and perspective ways to improve the efficiency of tax control in Ukraine are outlined.

Full Article in Ukrainian

UDK: 336.22:[657.6+657.92]

Nadezhda Mykolayivna KRUGLA

Ph.D. in Economics, associate professor, Kryvyi Rih National University

«TAX AUDIT» - THIS DIRECTION OF AUDITOR OR SUPERVISORY AUTHORITIES PROCEEDINGS?

The article describes the causes and the benefits for interested of taxpayers in conducting inspections of tax returns by independent auditors. The need to amend the existing regulatory framework audit is justified and audit software developed methodological taxes. It is confirmed that the tax audit provided the proceedings regulatory authorities in terms of tax legislation.

Full Article in Ukrainian

UDK: 336.2

Anastasiya Sergeevna POLTORAK

candidate of economic sciences, associate professor, MYKOLAYIV NATIONAL AGRARIAN UNIVERSITY

TAXATION AS AN ELEMENT OF FINANCIAL REGULATION OF THE INTELLECTUAL CAPITAL DEVELOPMENT IN UKRAINE

In the article it was presented the economic essence of the definition of “tax adjustment of the intellectual capital development «. It have been considered the instruments of tax policy, through which could be possible to implement tax adjustment of the intellectual capital development at the state level. It has been analyzed the impact of effective use of the financial regulation mechanism for development of the intellectual capital in the field of taxation on the amount of useful economic, innovation, social and environmental effects. It have been generalized the indicators of the efficiency of the mechanism appliance for financial regulation in taxation.

Full Article in Ukrainian

UDK: 336,14

Olga Volodymyrivna PROKAZYUK

National University of State Tax Service of Ukraine

STATE BUDGET SAFETY: NATURE AND KEY THREATS

The article deals with the essence of financial security and outlines its components. There are arguments that budget security has the essential part among the structural elements of a common financial system. Approaches were made to show the interpretation of the concept of «security budget» and clarified the meaning of that definition . T he basic problem of budget security were shown threats, and as a result risks of budgetary security too. A number of factors which influences on e th effectiveness of budget security, was identified.

Full Article in Ukrainian

UDK: 658

Nataliia S. PROKOPENKO

Doctor of Science in Economics, Professor, “European University” PHEE

Christina PROKOPENKO

PHEE «European University»

INVESTMENT PORTFOLIO MANAGEMENT: REALITIES OF THE PRESENT

The article is about the criterion of optimal investment portfolio which is presented as a portfolio that provides the greatest profitability per unit of risk, it means that expected profitability of optimal portfolio concern to the least risk. It has been suggested as a measure of risk to apply a standard deviation o profitability performance. The portfolio will be more risky with the greater the value of the profitability performance. It has been proved that the operations management for investment activity should be explored in two aspects: operations management of real investments (management of real investment projects implementation);operations management of financial investments portfolio. It has been argued that the operations management of financial investments portfolio means justification and implementation of management decisions that ensure to compliance the target investment direction of financial portfolio in accordance with the financial parameters of profitability, liquidity and risk. It is proved that a separate element of management subsystem of attracting the investment resources should be the activity for attraction the financial investments. Also it is important the selection of tools to mobilize resources. It has been outlined that small businesses can attract investment resources only in the short term through the issuance of promissory notes, whereas, for example, medium businesses can use bonds as tools to attract investments (for medium-term investment) and stocks (for medium-term and short-term investments).

Full Article in Ukrainian

UDK: 334.7(574)

Abdulaziz A. ABDUVALIYEV

Candidate of Science in Economics, Associate Professor, Tashkent state university of economics

THE ROLE OF GOVERNMENT CORPORATIONS IN THE INNOVATIVE DEVELOPMENT OF NATIONAL ECONOMY

Issued the actuality of the development government corporations in the world economy, analyzed the role and the tendency of development government corporations in the country with transition economy, learned the process of reforming government enterprises in China and analyzed the tendency of development the corporate management in Uzbekistan.

Full Article in Ukrainian

UDK: 314.114:33(477)

Vita P. DUMANSKA

Ph.D. in Economics, Senior Research Fellow, Ptoukha Institute for Demography and Social Studies of the NAS of Ukraine

GENDER WAGE GAP: ISSUE OF PARENTING

The paper analyzes gender wage gap in Ukraine. Using econometric modeling differentiation in labor income of men and women was defined. Analysis was based on socio-demographic characteristics, scope and forms of еmployment, and parental status. Data were from 2007 and 2012 Ukrainian Household Surveys.

Full Article in Ukrainian

UDK: 330.3

Nataliya S. TANKLEVSKA

Doctor Science of Economy, Professor, Kherson State Agrarian University

BASIS FOR THE FORMATION OF INTELLECTUAL CAPITAL FUNDING SOURCES

The article deals with the formation of foundations funding sources of intellectual capital. We characterize the role of intellectual capital in the modern development of the economic system. Correlation of intellectual capital and innovation. Based on statistical data determined current financing innovation. The necessity of using alternative sources of financing intellectual capital. Proposing different types of crowdfunding to finance intellectual capital.

Full Article in Ukrainian

UDK: 657.1:336.2

K. S. YELIZAROVA

Kryvyi Rih National University

ACCOUNTING OF FOREIGN ECONOMIC ACTIVITY OF INDUSTRIAL ENTERPRISES: THE CUSTOMS VALUE ADJUSTMENT AND THE FORMATION TAX CREDIT FOR VAT

The article presents enterprises’ problems in determining of the imported goods customs value, it is defined possible strategies of enterprises actions in this area, it is considered the consequences of each of the proposed strategies concerning its influence on the tax credit formation on VAT .

Full Article in Ukrainian

UDK: 657.421.436

А. О. KASYCH

Doctor Science of Economy, Professor, Kyiv National University of Technologies and Design

А. А. TELESHYN

Krementchuk National University to the name of Mykhajlo Ostrogradskogo

PROBLEMS OF ACCOUNT OF THE FIXED ASSETS ARE IN AGRICULTURE

The article deals with the unresolved issues related depreciation accounting revaluation and newly created assets in agriculture. The proposed recommendations and ways for improvement and harmonization of accounting in agriculture.

Full Article in Ukrainian

UDK: 65.012.8

Olena Mikolayivna MOLODEZHKA

candidate of economic sciences, docent, State institution of higher education «Kryvyi Rih National University»

SOCIO–ECOLOGICAL SAFETY OF ENTERPRISES ACTIVITIES: TOPICAL ISSUES OF CONTROL AND TAXATION

For each component of enterprise security is the large number of indicators of their main indicators, but only part of them allows to identify the social and environmental component. Identified the need to improve tools for assessment of social and environmental safety activities of enterprises.

Full Article in Ukrainian

UDK: 336.76:332.025:338.43.01/02.075.8

Victoria P. GMYRIIA

Candidate of Economics, Associate Professor, Cherkasy Institute of the State higher educational institution "Banking University"

STATE FUNDING SUPPORT AGRICULTURAL PRODUCTION UKRAINE

Basic instruments and methods of state support of financing of agrarian production of Ukraine are considered in the article. Basic problems that are related to realization of state support of agrarian producers in a difficul t economi c situation are reduced. Suggestions are reasonable in relation to the improvement of state support of financing of agrarian production from application of stimulant instruments both to financial institutions and to the agrarian producers.

Full Article in Ukrainian