Barabash L. Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production

UDC 336.22:338.434(477)

 

Barabash L. 

 

The article deals with the state of functioning of agricultural production in Ukraine in modern times from the standpoint of economic, social and fiscal efficiency. A research has been made for directions of transformation of the tax system that are relevant in the conditions of the transitional economy of Ukraine, which in the near future and in the long term will encourage the industry to a brand new stage of development.

 Key words: agricultural production, economic efficiency, social efficiency, fiscal efficiency, rural population, single tax, fixed agricultural tax.

References:

  1. Agriculture and Tax Reform. Farm Bureau. URL: https://www.fb.org/issues/tax-reform/agriculture-and-tax-reform/ (дата звернення 10.03.2021)
  2. Voloxova I.S. Mexanizm opodatkuvannya silskogospodarskyh vyrobnykiv: napryamy pokrashhennya. Naukovyj visnyk Uzhgorodskogo nacionalnogo universytetu. Seriya : Mizhnarodni ekonomichni vidnosyny ta svitove gospodarstvo. Vy`p. 11. S. 20–23.
  3. Dub A. Dvi storony odniyeyi medali. Rejtyng. Biznes v oficijnyx cyfrax. 08.11.2019. URL: https://rating.zone/dvi-storony-odniiei-medali/ (data zvernennya 11.03.2021)
  4. Ekonomichna statystyka / Ekonomichna diyalnist / Diyalnist pidpryyemstv/ Derzhavna sluzhba statystyky. URL: http://www.ukrstat.gov.ua/ (data zvernennya 03.03.2021)
  5. Novak N.P., Koval S.V., Krukovska O.V. Osoblyvosti systemy opodatkuvannya silskogospodarskyh pidpryyemstv v Ukrayini ta napryamy yiyi vdoskonalennya z vraxuvannyam zarubizhnogo dosvidu. Ekonomichnyj visnyk universytetu. 2018. Vyp. 39. S. 29–37.
  6. Synchak V.P. Alternatyvni systemy opodatkuvannya u silskomu gospodarstvi: sutnist i zmist. Oblik i finansy APK. 2007. № 11–12 (32–33). S. 194–198.
  7. Silske gospodarstvo Ukrayiny: statystychnyj zbirnyk . Derzhavna sluzhba statystyky Ukrayiny. 2020. 230 s.
  8. Socialno-ekonomichne stanovyshhe domogospodarstv Ukrayiny (za danymy vybirkovogo obstezhennya umov zhyttya domogospodarstv). Derzhavna sluzhba statystyky Ukrayiny. URL: http://www.ukrstat.gov.ua/operativ/operativ2018/gdvdg/Arh_soc_ek_stan_dom.htm (data zvernennya 04.03.2021)
  9. Struktura podatkovyh nadxodzhen za galuzyamy ekonomiky za 2018 r. REJTYNG. Biznes v oficijnyh 20.06.2019. URL: https://rating.zone/struktura-podatkovykh-nadkhodzhen-za-haluziamy-ekonomiky-za-2018-r/?fbclid=IwAR1xyggJDSWyTR1oIv8LA7AZWM3g5Db5PIpvT9fFt-UcMUzgkVz3WwaxfLc (data zvernennya 07.03.2021)
  10. Struktura podatkovyh nadxodzhen za galuzyamy ekonomiky za 2019 Rejtyng. Biznes v oficijnyh cyfrax. 24.02.2020. URL: https://rating.zone/struktura-podatkovykh-nadkhodzhen-za-haluziamy-ekonomiky-za-2019-r/ (data zvernennya 07.03.2021)
  11. Tulush L.D. Formuvannya instrumentariyu pryamogo opodatkuvannya silskogospodarskyh Oblik i finansy APK. 2010. № 1. S. 125–131.
  12. Xvorostyanyj V. Podatky-2020: osnovni zminy dlya APK vid uryadu ta parlamentu. AgroPolit.com. 20.01.2020. URL: https://agropolit.com/spetsproekty/681-podatki-2020-osnovni-zmini-dlya-apk-vid-uryadu-ta-parlamentu (data zvernennya 05.03.2021)

Lunkina T., Burkovskaya A., Gulich K. Application of financial technologies in the banking system of Ukraine

UDC 336.71:338.28

 

Lunkina T., Burkovskaya A., Gulich K.

 

The article examines the essence of financial technologies and their role in the development of the financial sector of Ukraine. The issue of the emergence of financial technologies is covered in this article. In Ukraine, as in other countries, fintech companies are the subject to the general laws and regulations governing the financial services market, as most fintech solutions are aimed at providing payment services and money transfers. It is worth noting that in recent years there has been an improvement in the legal and regulatory environment to support fintech and other start-ups. Among the important changes that have taken place in Ukrainian legislation are: permission to sign invoices and transactions with an electronic signature; intensive use of documents in English; simplified taxation system for IT companies (5% per year); gradual lifting of restrictions on the repatriation of dividends; gradual adoption of European Union directives (PSD2); introduction of identification and trust services for electronic transactions in the domestic market of Ukraine.

Consumers’ desire to experiment with digital services has led to the emergence and growth of new fintech companies. Thus, in Ukraine this area is actively developing, there are more than 100 companies operating in the financial services market.

It is considered how and with the help of which financial technologies the work of banking institutions is carried out during the COVID-19 pandemic. To identify strengths and weaknesses, opportunities and threats, a SWOT analysis of the use of online technologies by Ukrainian banking institutions during the COVID-19 pandemic was conducted. It was found that there was an increase in demand among the population of fintech technologies, especially during the COVID-19 pandemic, because due to the spread of quarantine measures, almost all institutions ceased operations and resulted in a decrease in profitability. To overcome this difficult situation, mobile applications began to be created and used, which greatly facilitated the use of banking services during the pandemic. But financial companies should focus on ensuring that the use of new financial technologies is convenient, high quality, affordable, understandable and safe for every consumer of financial services.

 Key words: financial technologies, banking system, pandemic, startups, banking institutions, financial inclusion.

References:

  1. Vorobjov, V. (2018). MajbutnJe : Finansovyj dobrobut (Future. Financial Wealth): Vyklyky v procesi formuvannja reghuljarnogho landshaftu dlja Fintekh-ghaluzi, 28-30 [in Russ.].
  2. Skinner,, Syvchenko, O., Shheghlova, K. (2019). Ljudyna cyfrovyj. Chetverta revoljucija v istoriji ljudstva, jaka torknetjsja kozhnogho, 304 [in Russ.].
  3. Value of Fintech. KPMG. (2017). Retrieved from : https://assets.kpmg/content/dam/kpmg/uk/pdf/2017/10/value-offintech.pdf [in England].
  4. Fintech (financial technology) and the European Union: State of play and outlook. European Parliament. (2019). Retrieved from http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2019)635513 [in England].
  5. Fintech (2019). India : Retrieved from https://iclg.com/practice-areas/fintech-laws-and-regulations/india [in England].
  6. Bharat Bill Payment System. Retrieved from https://www.bharatbillpay.com [in England].
  7. Vydjakyn, M. (2018). MajbutnJe. Finansovyj dobrobut (Future. Financial Wealth): Fyntekh ne mozhet bыtj obosoblennыm proektom., 22-23 [in Russ.].
  8. FinTech v Ukrajini (2018).: doslidzhennja rynku, karta rynku, katalogh. Retrieved from fintech.unit.city/guide2018 [in Ukr.].
  9. Konsolidovana promizhna skorochena finansova zvitnistj PryvatBanku. Retrieved from https://privatbank.ua/about/finansovaja-otchetnost [in Ukr.].
  10. Ynnovacyonnыe banky ukraynы : kto luchshyj?  Retrieved from https://marketer.ua/the-best-innovative-banks-of-ukraine/ [in Ukr.].
  11. Najkrashhyj internet-bankingh v Ukrajini. Retrieved from https://psm7.com/awards-2019/nomination/company/internet-banking/ [in Ukr.].
  12. Zakon ukrajiny «Pro banky I bankivsjku dijaljnistj». Retrieved from  https://zakon.rada.gov.ua/laws/show/2121-14#Text [in Ukr.].
  13. Zakon Ukrajiny «Pro platizhni systemy ta perekaz koshtiv v Ukrajini». Retrieved from   https://zakon.rada.gov.ua/laws/show/2346-14#Text [in Ukr.].
  14. Zakon Ukrajiny «Pro valjutu I valjutni operaciji». Retrieved from   https://zakon.rada.gov.ua/laws/show/2473-19#Text [in Ukr.].
  15. Zakon Ukrajiny «Pro elektronni dovirchi poslughy». Retrieved from https://zakon.rada.gov.ua/laws/show/2155-19#Text [in Ukr.].
  16. Zakon Ukrajiny «Pro finansovi poslughy ta derzhavne reghuljuvannja rynkiv finansovykh poslugh». Retrieved from https://zakon.rada.gov.ua/laws/show/2664-14#Text [in Ukr.].
  17. The Basel Committee on Banking Supervision, consultative document: Sound Practices: Implications of fintech developments for banks and bank supervisors / Bank for International Settlements. (2017). Retrieved from https://www.bis.org/bcbs/publ/d415.pdf.
  18. Dudynecj,A. (2018). Ghlobaljni ta nacionaljni problemy ekonomiky: Rozvytok finansovykh tekhnologhij jak faktor modernizaciji finansovoji systemy, 794–798.
  19. Kalashnikova,V., Samokhina, S.A. (2018). Visnyk KhNAU ekh. V.V. Dokuchajeva: Rozvytok rynku finansovykh tekhnologhij v Ukrajini jak faktor spryjannja finansovij inkljuzyvnosti, 201–210.[in Ukr.].
  20. Schueffel P. Taming the Beast: A Scientific Definition of FinTech. Journal of Innovation Management. 2016.vol. 4. no. 4. рр. 32–34.
  21. Pochenchuk,M. (2017). Ekonomika i suspiljstvo: Finansovi tekhnologhiji: rozvytok i reghuljuvannja, 1193-1200 [in Ukr.].
  22. Semenogh,Ju., Kryvych, Ja,M., Cyrulyk, S.V. (2018). Visnyk Odesjkogho nacionaljnogho universytetu imeni I.I. Mechnykova. Serija: Ekonomika: FinTech tekhnologhiji: sutj, rolj i znachennja dlja ekonomiky krajiny, 100–105 [in Ukr.].
  23. Tarasjuk,V., Koshhjejev, O.O. (2017). Aktualjni problemy mizhnarodnykh vidnosyn: Innovaciji v ghlobaljnij cyfrovij sferi: ocinka transformacij, 94–110 [in Ukr.].
  24. O kompanyy Alibaba Group Holding. Retrieved from http://webno.ru/vysokotekhnologichnye-kompanii/kitaj/alibaba-group [in Ukr.].

I. Ksonzhyk, O. Petrova. Globalization challenges and competitiveness of the enterprise’s personnel

UDC 330.567.28(477):338.23:361

 

Ksonzhyk I., Petrova O.

 

The article analyzes the problems and prospects for the development of rural green tourism enterprises as one of the main directions of economic development and growth in the welfare of rural areas. The world and domestic experience in the development of rural green tourism and its information base have been analyzed. The distribution of places of rest for tourists-citizens of the European Union, depending on the tourist area, has been investigated.

It has been established that the concept of “rural green tourism” is a multifunctional, complex and systemic phenomenon that is actively developing in the economic life of the agricultural territories of Ukraine and contributes to their economic and social development. The current state has been considered and the specificity of the activities of rural green tourism enterprises in Ukraine has been determined.

It has been found that certain stereotypes, in particular about the unequipped rural housing, lack of services, and low level of service personnel, hinder the creation of positive associations among tourists about recreation in the Ukrainian countryside. The principles that need to be guided in the formation of a quality management system in a rural green tourism estate have been determined.

The influence of information support for the development of the tourism system of rural green tourism enterprises has been considered. The problems of practical application of information support by business entities engaged in the sector of tourism have been established. The essence and necessity of large-scale information support of the rural green tourism industry has been substantiated and its features have been investigated. It has been established that a significant information, advertising and communicative role is played by the updated website of the Union of Rural Green Tourism of Ukraine, which presents the program of categorization of services “Ukrainian hospitable manor”, modernized for European requirements, which contains a list of benefits that a tourist receives while resting in categorized houses. The measures have been systematized, allowing to form a reliable own marketing strategy in the global network, which meets the generally accepted world requirements for tourism entities engaged in the rural green tourism sector. The analysis of information technologies used today in the field of information support for the sector of rural green tourism has been carried out.

The impact of the global COVID-19 pandemic on the development of the tourism industry in Ukraine has been considered. It was found that Ukrainian rural green tourism enterprises did not receive a quick systemic response and protection from the government in the form of introducing possible measures to support the tourism industry, when compared with the average response and types of measures introduced by the governments of neighboring countries and EU member states. Conceptual proposals for the further development of information support for rural green tourism enterprises under conditions of adaptive quarantine have been identified.

 Key words: rural green tourism, enterprises, development of rural areas, information technology, region, information support.

References:

  1. Pecheniuk, V. Features of the organization of relationships in the rural green tourism sector”. Collection of scientific papers of Podilskyi State Agrarian and Technical University. Issue 19. 2011. Рр. 290-293.
  2. Tourist barometer of Ukraine. URL: http://www.ntoukraine.org/nsts_analytics_ua.html (Accessed 16 January 2021).
  3. Kloeze, J.W. The Benefits of Rural Tourism, the Role of the State, and the Aspects of Training and Cooperation : Formal Speech held at the Central and East-European Federation for the Promotion of the Green-Soft-Rural Tourism Conference «Rural Tourism Development in Bulgaria and in the Balkan Countries». Karlovo. 1994; Turismul rural romanesc. Actualitate perspectiv?. – : Pan Europe, 1999. Рр. 15-16.
  4. Bartmann, B. Promoting the Particular as a Niche Cultural Tourism Development Strategy in Small Jurisdicitions. Progress in Cultural Tourism Hospitality Research : Proceedings of the Eighth Australian Tourism and Hospitality Research Conference. Bureau of Tourism. 1998. Australia.
  5. Jordi, M. Montejano Estructura del mercado turístico. Publicado por Editorial Síntesis, Madrid, 2006. URL: https://www.tagusbooks.com/leer?isbn=9788499580791&li=1&idsource=3001
  6. World Tourism Organization UNWTO: официальный сайт. URL: http://www.unwto.org.
  7. Кузик С. П. Географія туризму: навч. посіб. / С. П. Кузик. – К.: Знання, 2011. – 271 с.
  8. Федорченко В. К. Історія туризму в Україні / В. К. Федорченко, Т. А. Дьорова. – К.: Вища школа, 2002. – 195 с
  9. Лужанська Т. Ю., Махлинець С. С., Тебляшкіна Л. І. Сільський туризм: історія, сучасне і перспективи: навч. посіб. / Під ред. д.г.н., проф. Волошина І. М. – К.: Кондор, 2008. – 385 с. URL: https://tourism-book.com/pbooks/book-35/ru/chapter-1672/
  10. Старостин В. П. (2016). Международный опыт развития сельского туризма. Общество, культура, образование. URL: https://www.monographies.ru/ru/book/section?id=10892
  11. Europe in figures. Eurostat Yearbook 2010 //URL.http://epp. Eurostat.ec.europa.eu.
  12. COVID-19 pandemic and its consequences in the tourism sector in Ukraine: Update to the document “Roadmap for competitive development of tourism in Ukraine”. URL: http://www.ntoukraine.org/assets/files/EBRD-COVID19-Report-UKR.pdf (Accessed 20 January 2021).
  13. Economy of regions in 2015: new realities and opportunities in the context of the initiated reforms. K.: National Institute for Strategic Studies, 2015. P. 27.
  14. Strenkovska & O. М. Yevdokimova Problems and prospects of green tourism development in Ukraine. Black Sea Economic Studies, Issue 38-2, 2019, рр. 41-44.
  15. The Hague Declaration on Tourism. URL: https://www.univeur.org/cuebc/downloads/PDF%20carte/68.%20The%20Hague (Accessed 21 January 2021).
  16. Bondarenko, V. M. (2015), Rural green tourism of Vinnytsya: problems and prospects of development. Ekonomichni nauky, vol. 40, pp. 12-19.
  17. Malska M., Zinko Yu., Horishevskyi P. (2020) Positioning the national brand of rural green tourism in the service market. Bulletin of the Kiev National University of Culture and Arts. Series: Tourism. No. 3 (1), рр. 8-33.
  18. European experience in organizing agricultural green tourism. URL: http://www.br.com.ua/
  19. Rola Polskiej Federacji Turystyki Wiejskiej «GospodarstwaGoscinne» w rozwoj u turysty kiwiejskiej. URL: www.agroturystyka.pl
  20. Urzykowska Lessnau Anna. Polskiej federacji turysty kiwiejskiej «Gospodarstwa gocinne» URL: www.agroturystyka.pl
  21. F. Krysanov, L.O. Udova Rural tourism: achievements, obstacles, prospects. Economy of the agro-industrial complex. No. 17, 2009. P. 4-14.
  22. Ramanauskienė, J. & Gargasas A. (2009). Improvement of rural tourism service quality management in Lithuania. Management theory and studies for rural business and infrastructure development. Nr. 17 (2). Р. 78-85. URL: http://webcache.googleusercontent.com/search?q=cache:ciIVq2LyeqQJ:mts.asu.lt/mtsrbid/article/download/493/519+&cd=17&hl=ru&ct=clnk&gl=ua
  23. Pecheniuk A.V., Pecheniuk A.P. Prospects for the use of Internet resources in agricultural entrepreneurship. Collection of research papers of the State Agrarian and Engineering University in Podilia. Issue 16.Volume 2. Р. 191-193.
  24. Kyryziuk, S. (2018). Dyversyfikatsiia ekonomichnoi diialnosti naseli [Diversification of economic activity in rural areas]. Instytut ekonomiky ta prohnozuvannia NAN Ukrainy. 2018. Рp. 110–114. [in Ukrainian].
  25. Makovei, «Information support of the activities of tourism enterprises», Еfficiency of public administration. Issue 4 (49). Part 2. 2016. Рр. 329-335.
  26. Vasyliev, V., Hafurova, O., Zinko, Yu.,Rutynskyi, M., Shpenyk, T., &Tovt, M. (2017). Silskyi zelenyi turyzm – vid roz’iednanykh sadyb do terytorialnykh klasteriv. [Rural green tourism – from divided estates to territorial clusters].Vydavnytstvo Spilky Silskogo Zelenogo Turyzmu [in Ukrainian].
  27. Morozov M.A., Morozova N.S. A new paradigm for the development of tourism and the hospitality industry in the digital economy. Bulletin of the New University. Series: Man and Society. 2018. № 1. Р. 135-141.

Zelinska H., Andrusiv U. Globalization challenges and competitiveness of the enterprise’s personnel

UDC 338. 24

 

Zelinska H., Andrusiv U.

 

The article examines certain aspects of the social component of personnel in the context of the innovative development of an enterprise due to the globalization challenges the Ukrainian economy faces. It is substantiated that in the modern conditions of the enterprise there is a problem of personnel sustainability, which characterizes one of the aspects of the social component of innovative development. The possibility of considering this issue through such components as motivational, managerial and social, allowing to identify the social potential of the enterprise, has been determined. In market conditions, when there is an increase in globalization in the world, it becomes a prerequisite for gaining competitive positions in the market for enterprises and organizations, including agro-industrial ones.

It is proved that education and professional development of personnel are becoming the dominant factors in the formation of competitive advantages of enterprises in the agro-industrial complex. It has been determined that effective personnel management is impossible without the introduction of personnel technologies, among which headhunting, recruiting, screening and the like deserve special attention.

Attention is focused on the fact that the shift of emphasis towards sustainable development of personnel is due to the need to adapt the provisions of the concept of lifelong learning to the conditions of enterprises in modern Ukrainian realities. It was determined that this concept provides for the use of educational technologies as a tool for maintaining a stable high level of professionalism of employees, encouraging them to compete for high enterprise standards for a certain position, the intellectual potential of an individual to create a powerful technological base in order to obtain intellect-intensive products, and the like.

 It has been established that at the present stage, the effective development of agricultural enterprises is possible provided that innovations and new technical and technological developments are introduced into production activities, which will ensure the overcoming of pressing problems (production, resource, environmental, technological, material and technical, organizational and managerial and social) and contribute to their solution. It is determined that the innovative activity of agro-industrial complex enterprises is accompanied by risks, which are determined by the cumulative influence of factors of the external and internal environment of each enterprise. It is argued that the social component of the innovative development of an enterprise can, in our opinion, be considered as two interdependent elements: the needs of the team through the observance of legally established guarantees for employees, which is regulated by the regulatory legal acts of Ukraine and restrictions due to the technical and technological level of production and labor organization.

It was determined that the situation in the agricultural sector creates a number of challenges, the main of which is the need to improve the business environment, carry out qualitative transformations that can increase the competitiveness of both agricultural production in the domestic and foreign markets, and the personnel of agro-industrial enterprises. It has been determined that the prospects of the agricultural sector of the national economy will depend, on the one hand, on the ability to quickly and effectively adapt to the new, modern requirements of the present, caused by globalization processes, on the other, on the professionalism of an individual and the social stability of the staff as a whole.

 Key words: development, social component, enterprise, personnel, innovation, competitiveness, globalization, potential.

References:

  1. Antoniuk V. (2007). Kadry dlia innovatsiinoi diialnosti: problemy formuvannia ta vykorystannia. Ukraina: aspekty pratsi, №5, S. 42—47.
  2. Bezsmertna V. V. (2007). Stratehiia upravlinnia kadrovym potentsialom pidpryiemstva. Эkonomyka y upravlenye: Nauchno-praktycheskyi zhurnal, № 3, S. 48 – 53.
  3. Hrynkevych S. S. (2006). Formuvannia trudovoho potentsialu: problemy ta napriamy zabezpechennia yoho rozvytku. Ekonomika, planuvannia i upravlinnia v lisovyrobnychomu kompleksi‖: Nauk. Visnyk, Vyp. 16.3, S. 168–173.
  4. Kutsenko V. I. (2008). Sotsialna sfera: realnist i kontury maibutnoho (pytannia teorii i praktyky): Monohrafiia. Nizhyn: TOV «Vydavnytstvo «Aspekt-Polihraf», 818 s.
  5. Smoliar L. H. (2008). Doslidzhennia tendentsii rozvytku kadrovoho potentsialu na promyslovykh pidpryiemstvakh Ukrainy. Ekonomika i derzhava, №5, S. 96-99.
  6. Dovgal, O. V., Kravchenko, M. V., Demchuk, N. I., Odnoshevnaya, O. A., Novikov, O. Y., Andrusiv, U. Y., . . . Popadynets, I. R. (2017). Methods of competitiveness assessment of agricultural enterprise in Eastern Europe.Regional Science Inquiry, 9(2), 231-242.
  7. Skrynkovskyy, R., Kataiev, A., Zaiats, O., Andrushchenko, H., & Popova, N. (2021). Competitiveness of the company on the market: Analytical method of assessment and the phenomenon of the impact of corruption in Ukraine.Journal of Optimization in Industrial Engineering, 14(1), 103-110.
  8. Kucher, A., Kucher, L., Taratula, R., & Dudych, L. (2021). Formation of sustainable competitiveness of enterprises on soils of different quality.International Journal of Information Systems in the Service Sector, 13(3), 49-64.
  9. Mokhonko, V., Blinova, N., Sheludko, L., Kobzan, S., Tsyhenko, A., & Uhodnikova, O. (2021). Environmental factors of ensuring the competitiveness of construction enterprises. Paper presented at the E3S Web of Conferences, 244.
  10. Yaxu, Y. (2021). Comprehensive evaluation of logistics enterprise competitiveness based on SEM model.Journal of Intelligent and Fuzzy Systems, 40(4), 6469-6479.
  11. Pankratov, E. L., & Trifonov, Y. V. (2021). On analysis of the competitiveness of industrial enterprises.Journal of the Knowledge Economy, doi:10.1007/s13132-021-00746-5
  12. Dovlatova, G., Vasilyuk, N., Bondarenko, O., Tishechenko, I., Chistyakov, A., & Dovlatova, A. (2021). Developing competitiveness of the enterprises in the innovative economydoi:10.1007/978-981-33-6208-6_1
  13. Nazarova G. V. (2014). Top Managers Monetary Reward: an Approach Based on Integration of Competence and Performance Management. Current economic problems, Vol. 11, P. 255–259.
  14. Buchynska T. V. (2016). Konkurentospromozhnist personalu yak osnovnyi chynnyk pidvyshchennia efektyvnosti diialnosti pidpryiemstva. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia : Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo, Vyp. 10(1), S. 74-77. URL: http://nbuv.gov.ua/UJRN/Nvuumevcg_2016_10%281%29__18
  15. Dvorský, J., Čepel, M., Simionescu, M., & Ďurana, P. (2021). The influence of competitiveness on start-up in smes segment.E a M: Ekonomie a Management, 24(1), 102-117.
  16. Andrusiv U. Ya. (2019). Metody otsinky konkurentospromozhnosti promyslovykh pidpryiemstv u natsionalnii ekonomitsi. Biznes Inform, №3. S. 241-246. https://doi.org/10.32983/2222-4459-2019-3-241-246
  17. Khokhlova Y.Y. (2011). Klassyfykatsyia faktorov konkurentosposobnosty rabotnyka. Rossyiskoe predprynymatelstvo, № 11, Vы 1 (195), S. 52—56. URL: http:/ /old.creativeconomy.ru/articles/14198/
  18. Zelinska, H., Andrusiv, U., Simkiv, L. (2020). Knowledge economy: trends in the world and analysis of Ukraine.Journal of Eastern European and Central Asian Research, 7(1), 104-113.
  19. Chukhno A. (2002). Zmina kharakteru ta struktury zainiatosti v umovakh postindustrialnoho suspilstva. Ekonomichnyi chasopys KhKhI, №1, S. 42—45.
  20. Popadinets, I., Andrusiv, U., Galtsova, O., Bahorka, M., Yurchenko N. (2021). Management of motivation of managers’ work at the enterprises of Ukraine: innovative aspects. Management Systems in Production Engineering,29 Issue 2, pp. 120-131.
  21. Zelinska H. O., Andrusiv U. Ya. (2021). Upravlinnia rozvytkom personalu subiektiv hospodariuvannia  cherez pryzmu formuvannia korporatyvnoi kultury. Naukovyi visnyk Ivano-Frankivskoho natsionalnoho tekhnichnoho universytetu nafty i hazu. Seriia Ekonomika ta upravlinnia v naftovii i hazovii promyslovosti, № 2(22), 56-43.
  22. Kupalova, H., Goncharenko, N., Andrusiv, U. (2021). Environmental Management of Agricultural Enterprises in the Context of European Environmentally-Friendly Food System. Journal of Environmental Management and Tourism, Vol. XII 3(51), 718 – 728.

Poltorak A., Melnyk O., Baryshevska I., Ihnatenko Zh. Alternative sources of funding for the development of united territorial communities

UDC 005.336.3:005.585

 

Poltorak A., Melnyk O., Baryshevska I., Ihnatenko Zh.

 

The article proves that it is important to strengthen financial capacity of united territorial communities through completely different financial and socio-economic mechanisms in the modern conditions of communities’ decentralization and further development. The state creates all conditions for the implementation of the tasks and functions of communities. However, at the local level there is a number of unresolved issues that are not only under the power of the community budget, but can be successfully solved at the expense of other resources, including alternatives.

The purpose of the study is to assess the status and justification of promising areas of financing the development of UTC through alternative sources to improve their efficiency.

The article analyzes the current trends in financing the development of united territorial communities, reveals the benefits and opportunities for attracting alternative sources of funding. Today they are represented by: fundraising; common cost (crowd-funding platforms); donor programs and opportunities in the context of decentralization reform (grants from the European Union, grants from the United States Agency for International Development (USAID), financial assistance from international projects, etc.). It is established that international technical assistance grants are currently one of the four most important sources of funds which are intended for community development. Thus, more than a third of urban, township and rural UTCs identified them as the main source of funding for the development of their own area is 37%, 36% and 41%, respectively. An algorithm for attracting grant funds for the development of UTC and other proposals that will increase the financial capacity of UTC in the long term and the implementation of local development initiatives are proposed.

Implementation of the proposed promising projects through alternative sources of funding, which are consistent with the Community Development Strategy, will contribute to the formation of a favorable business environment and the implementation of social programs in UTC, will increase financial capacity in the long term perspective. Adherence to the algorithm suggested in the article and the development of skills to raise funds from alternative sources will be a determining factor in the success of local development initiatives of the discussed territorial communities.

 Key words: alternative sources of financing, united territorial communities, grant funds, projects, financial capacity.

References:

  1. Buryak, M. (2014), Administrative and financial decentralization as a factor in the development of subregional territorial communities. DSFA Bulletin. Economic sciences. 2014. № 1 URL : http://nbuv.gov.ua/UJRN/vddfae_2014_1_9.
  2. Vasy`l`yeva, N., Gry`nchuk, N., Derun, T. & Kujbida, V. (2017), Local budget and financial support of the united territorial community, Kyiv.
  3. Poltorak, A. (2019), Financial security of the state in the conditions of globalization changes: theory, methodology, practice, Mykolayiv.
  4. Spasiv, N. (2019), Estimation of structural imbalances of budget revenues of united territorial communities. The world of finance. Vol. 2.
  5. On local self-government in Ukraine: the Law of Ukraine dated from May 21, 1997, № 280/97-ВР URL: http://zakon2.rada.gov.ua/laws/show/157-19
  6. Decentralization: Official website. URL: https://decentralization.gov.ua/
  7. Public financial audit of united territorial communities: key problems and ways to solve them: analytical report (2019). Kyiv. URL: https://decentralization.gov.ua/uploads/library/file/520/12.2019_2.pdf
  8. Association of United Territorial Communities: Official website. URL: https://hromady.org/
  9. Lisova A., Mel`ny`k, O. (2019) Perspective directions of financial support for the development of united territorial communities. Efficient economy. Vol. 12. URL: http://www.economy.nayka.com.ua/pdf/12_2019/161_pdf
  10. Vrublevs`ky`j, O. How to attract grants for community development: tips for elders URL: https://decentralization.gov.ua/news/10564