Actual Problems of Economics最新文献

{"title":"PHILOSOPHICAL AND METHODOLOGICAL FOUNDATIONS OF TAX MANAGEMENT: AN INTERDISCIPLINARY ASPECT OF RESEARCH","authors":"Serhii Іerokhin, Olena Ovіechkina, Oleksiy Braslavets","doi":"10.32752/1993-6788-2022-1-255-15-23","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-255-15-23","url":null,"abstract":"The article is devoted to the issue of creating an interdisciplinary platform for the development of tax management methodology with the aim of harmonizing internal and external tax relations. It is shown that the theory of tax management is currently based on the conceptual foundations of monodisciplinary research methods, the limits of which do not allow to separate the problems of internal and external harmonization of national tax relations and to use the research potential of other fields of knowledge to solve them. The necessity of combining the research capabilities of socio-cultural, economic-psychological, behavioral, institutional-legal interdisciplinary approaches and the importance of creating an interdisciplinary platform for studying and modeling national tax relations and the relevant mechanisms for their implementation are emphasized. It was concluded that the combined scientific potential of interdisciplinary approaches will allow to develop measures to harmonize not only their tax, but also budgetary, economic, production, etc. relations of all institutionally-personified subjects of the national economy","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"8 18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130310191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERSONNEL POLICY AS AN ACTIVE TOOL OF ECONOMIC SECURITY MANAGEMENT UNDER THE CONDITIONS OF THE MARTIAL LAW","authors":"Olha Doronina","doi":"10.32752/1993-6788-2022-1-254-70-80","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-254-70-80","url":null,"abstract":"The article is devoted to the deepening of the theoretical and methodological foundations of economic security management through the justification of the role of personnel policy in the conditions of martial law, clarification of the purpose and basic characteristics of personnel policy at various levels of economic security management. It is proposed to consider supporting the economic security of the country, regions, enterprises and ensuring the stability of economic entities due to the preservation of human potential and its maximum involvement in economic relations as the goal of personnel policy. People-oriented, security, anti-crisis nature, flexibility and consistency are defined as the basic characteristics of personnel policy under martial law.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131657046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DEVELOPMENT OF STRATEGIC PARTNERSHIP BASED ON THE CREATION OF AN INNOVATIVE BUSINESS MODEL FOR THE POST-WAR DEVELOPMENT OF TOURISM IN UKRAINE","authors":"P. Puzyrova","doi":"10.32752/1993-6788-2022-1-254-39-48","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-254-39-48","url":null,"abstract":"The article reveals the essence of the development of a strategic partnership based on the creation of an innovative business model for the post-war development of the tourism industry in Ukraine. A number of factors were identified that had a negative impact on the state of tourism in Ukraine during the war. It was established that the development and further implementation of an innovative business model of the post-war development of the tourism industry on the basis of strategic partnership practices will help to form a strategy for the development of the tourism industry in Ukraine on an innovative basis to restore the potential of the tourism industry in Ukraine and achieve its competitive advantages. It has been proven that in order to develop a strategic partnership based on the creation of an innovative business model of the post-war development of the tourism industry in Ukraine, it is necessary to conduct a detailed analysis of the existing methodological and methodical support for the factors of the development of the tourism industry of Ukraine, to analyze the world experience and best practices in the field of the tourism industry. It was found that the result of the development and further implementation of the innovative business model of the post-war development of the tourism industry on the basis of strategic partnership practices is the improvement of the strategy for the development of the tourism industry in Ukraine on an innovative basis, which, in turn, contributes to the restoration of the potential of the tourism industry in Ukraine and the achievement of its competitive advantages in the international arena. There will also be further recommendations on the practical use of advanced information technologies in the provision of hotel services and the development of new tourist services, focused on the creation of new tourist products, new methods of customer service and pricing policy. It was determined that the priority goal of creating an innovative business model for the post-war development of the tourism industry in Ukraine is: substantiation of directions for the strategic development of tourism in Ukraine; solving tasks related to the recovery and development of the tourism industry at the stage of post-war recovery; introduction of advanced information technologies, development and development of new tourist products in the tourism industry of Ukraine. An algorithm for the development of scientific-methodical and organizational foundations of Ukraine's strategic partnership in the post-war period through the implementation of an innovative business model for the development of the tourism industry is proposed.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129020978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINANTS OF INNOVATION AND INVESTMENT PROVISION OF THE DEVELOPMENT OF RURAL AREAS","authors":"I. Shtuler, Vitaly Serzhanov, V. Lukianov","doi":"10.32752/1993-6788-2022-1-250-56-63","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-250-56-63","url":null,"abstract":"The article is devoted determinants of innovation and investment provision of rural areas. Since the innovation and investment provision of rural areas is not the same in different areas, it is worth presenting the development of rural areas as relative in space and time with indicators that take into account the current stage of socio-economic development of a specific area. In the process of research, we identified the conditions and features of the influence on the development of rural areas, which include the way of life of the rural population, the level of socioeconomic development of the rural area, and the innovation and investment potential. The application of the system approach made it possible to classify the determinants of innovation and investment provision of rural areas. The main factors include (demographic, social, economic) and auxiliary (political-legal, natural-resource), as well as the levels of their influence (macro-, meso- and micro-). According to the results of the data analysis of 2019-2021, the regions of Ukraine were clustered according to the level of development of rural areas and innovation and investment of innovative investment support. Ivano-Frankivsk and Kherson regions are characterized by the least high level of innovative investment support (moderate). The subject of further research may be the development of a Strategy or Program for innovative investment provision of rural areas based on the application of the SMART approach.provision of rural areas. Volyn, Rivne, Poltava, and Chernihiv regions are characterized by the highest level","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127662302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ECONOMIC DETERMINANTS OF THE HIGHER EDUCATION DEVELOPMENT","authors":"Stepan Sidletskyi","doi":"10.32752/1993-6788-2022-1-248-249-15-26","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-15-26","url":null,"abstract":"The article reveals the influence of economic factors on the development of higher education in Ukraine. An analysis of such determinants of the development of higher education as an insufficient amount of financing of higher education and ineffective mechanisms of financial support for the development of quality educational services was carried out. It was determined that the key economic factors affecting the education sector of Ukraine continue to be budget constraints and the lack of investment in the material and technical base, research and development, the lack of programs for the development, attraction and retention of talents. The current transformation of the sectoral structure of the economy thanks to the national digitalization strategy, speeding up the processes of European integration will contribute to changing approaches to the development of the higher education system, increasing the volume of its financing, implementing effective mechanisms for the distribution of funds in the higher education system in leading directions, in particular in the direction of support and development of talents, scientific teaching staff and financing of research activities of higher education institutions. Strategic shifts in the development of the national economy have been identified as a key potential factor for improving quality education, in particular due to digitalization and European integration of the economy. It was determined that the approval of the national strategy of economic development with an emphasis on digitization and European integration makes it possible to predict potential positive shifts in the higher educationsystem, its transition to competency-based and student-centered approaches to education, stimulation of research and development, development of a mechanism for supporting research and innovation activities, ensuring larger amounts of funding and mechanisms for effective distribution of funds.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133500260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"METHODOLOGICAL ASPECTS OF THE STUDY OF ECONOMIC BEHAVIOR OF INDIVIDUALS ON THE BASIS OF POLITICAL AND ECONOMIC APPROACH (DISCUSSION ASPECT)","authors":"E. Ovechkina, Valerii Vecherov, V. Bozhanova","doi":"10.32752/1993-6788-2022-1-248-249-6-14","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-6-14","url":null,"abstract":"The article considers the transition from the empirical to the theoretical level of in-depth research of the term \"economic behavior\" of individuals. It is determined that the political and economic direction of research will provide a detailed objective definition of the internal economic reasons for the choice of an individual behavioral model.It isshown that economic behavior is a \"reflection\", an external form of economic activity of society, individual entities and their groups. The economic behavior of individuals is studied mainly from the standpoint of the empirical level of scientific knowledge. In this sense, the term reflects the real economic activity in which the subjects operate, from the outside, as a form of manifestation of their economic activity. It is the political and economic direction of research in economic theory that clarifies not only the external factors of influence or internal physiological reasons for an individual's actions, but also the internal objective grounds for forming a certain behavioral model that realizes primarily economic interests and sub status. in production and economic activities, in the process of reproduction of production, distribution, exchange, or market, consumer relations of society. Within the political and economic direction of research, structural and process-reproductive approaches are used in this way, which significantly enriches the theoretical and empirical research of the term \"economic behavior\". Thus, we must conclude that there is a need for in-depth analysis of behavior patterns not only of individuals but also of other economic actors, gradually moving from the empirical to the theoretical level of research, and linking behavioral patterns with changes in economic activity, and finally , with transformations of property relations and socialstatuses ofsubjects, instead of with any secondary and tertiary, etc. factors.It is determined that the deep basis of changes in models of economic behavior of individuals are changes in their economic activities, property relations, social status of the subjects of a particular society. The consequences of the application of psychophysical, behavioral, economic-sociological, economic-institutional, economic-legal directions of research, which clarify the influence of non-economic (mental, subjective-psychological, mental, legal, etc.)factors on the choice of models of human economic behavior, are described.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"115 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129047052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STRATEGIC ANALYSIS OF DEVELOPMENT OF HIGHER EDUCATION IN UKRAINE IN THE CONTEXT OF BALANCING DEMAND AND SUPPLY IN THE LABOR MARKET","authors":"H. Lopushniak, Maksym Skydan","doi":"10.32752/1993-6788-2022-1-248-249-27-40","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-27-40","url":null,"abstract":"The article carries out a strategic analysis of the development of higher education in Ukraine in the context of balancing supply and demand in the labor market using the SWOT analysis method. The following strengths in the functioning of higher education institutions of Ukraine were identified: updating of higher education standards and national qualifications frameworks; changing approaches to learning; practice of dual form of education; introduction of new rules for assigning professional qualifications; improvement of higher education quality assessmentsystems; implementation of corporate strategic management practices in the Higher Education Institutions and approval of development strategies. At the same time, a number ofweaknesses,which are exacerbated by the challenges of the external environment, make it impossible to solve the problem of providing the labor market of Ukraine with specialists with the necessary professional qualifications. Despite European integration, which contributed to the strengthening ofstrengths, problems of providing the market with the necessary specialists can be traced in the practice of higher education institutions (lack of opportunities to finance innovative and research activities, duplication of training areas, excessive load on scientific and pedagogical staff, insufficient consideration of the interests and opinions of interested parties, weak feedback and its formality, etc.). Keywords: system of higher education, imbalance of supply and demand, educational and qualification disparities, needs of the labor market","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122630241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ASSESSMENT OF THE PREREQUISITES FOR THE FORMATION OF DEPOSITS OF THE POPULATION IN BANKING INSTITUTIONS","authors":"Igor Paryzkyy, Vitalyi Donchik","doi":"10.32752/1993-6788-2022-1-248-249-49-56","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-49-56","url":null,"abstract":"The article examines the prerequisites for the formation of deposit deposits of the population in banking institutions. The structure of deposit deposits of individuals for 2016-2020 is disclosed. It has been proven that the largest resource for forming an acceptable amount of financial investments is the resources of individuals, that is, household savings. Savings of individuals are formed at the expense of incomes and expenses received by households, as well as financial proposals for investments offered by the banking system or financial institutions. The size and dynamics of changes in the income of the population of Ukraine for 2016-2020 have been analyzed. It was established that the largest increase in aggregate resources - income of citizens during the researched period (2016-2020 years) occurred at the expense of such resources as wages. At the same time, if we compare the incomes of the population in foreign countries, the share of cash income from wages is consistently high and is on average 65-70% of all incomes. The structure of expenditures of the population of Ukraine for 2016-2020 per family was analyzed. It has been established that more than 50% of citizens' expenses are expenses for food products. Having analyzed the dynamics of incomes and expenses of Ukrainian households during 2016-2020, we note that those funds that remained unused can be directed to the formation of savings of the population with further investment.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126390475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE REAL AND THE FICTION IN THE ECONOMY OF WESTERN BALKANS: A RESEARCH METHODOLOGY","authors":"A. Papastamou","doi":"10.32752/1993-6788-2022-1-248-249-41-48","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-41-48","url":null,"abstract":"This study attempts to propose a Research Model for study linkages across Western Balkans’ economies macroeconomic indicators and the stock market. Do they move independently of each other? Are there any asymmetries following shocks or not? And, finally, do financial crises have any effect on these linkages? The answers to these questions will clarify the distance between the real and the fiction, i.e., macroeconomic developments and stock market trends, in the sensitive area of the six Western Balkan countries: Albania, Bosnia-Herzegovina, North Macedonia, Montenegro, Serbia, and Kosovo. Deciphering stock market trends and linking them to the real economy would be a powerful tool of their economic maturity, in their process of EU accession. In this paper, we proposed a research methodology to investigate the dynamic linkages among the six countries of Western Balkans’ economic indices, stock markets, and interest rates/yields for the 2015-2021 period, via Granger causality tests and VARs, for the full and several sub-periods. Can some of these countries play the role of economic leaders in the area? 1. Are there any impulse responses and variance decompositions from various VARs, indicating independent move of the real economic indices, bond yields, and the stock market in these six countries? 2. Are there signs of disconnection among important real and financial sectors in each of the countries examined? Do these countries have followed their paths and that no significant short-run (or even long-run) linkages of real production growth rates across countries exist or not? Utilizing this methodology has two advantages: it feeds empirical research to capture the economic development in the sensitive, political, economic, and social terms, area of Western Balkans, and contribute to the economic evaluation of the EU Stabilization and Association Process. Keywords: macroeconomic indices, stock market, Western Balkans, EU Accession.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129485096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SMALL BUSINESS IN THE CONTEXT OF THE PRINCIPLE OF SUBSIDIARITY: ON THE ISSUE OF DISTRIBUTION OF FINANCIAL POWERS AND FISCAL PRESSURE","authors":"Serhiy Ierokhin, Oleksiy Braslavets, Yevheniya Shupik","doi":"10.32752/1993-6788-2022-1-248-249-80-92","DOIUrl":"https://doi.org/10.32752/1993-6788-2022-1-248-249-80-92","url":null,"abstract":"In January 2022, the bill about the household (household economy) appeared in Ukraine. This document marked the trend of the fact that the Ukrainian legislation still lacks the legal definition of such a way of conducting small business as a household. The potential introduction of this definition can significantly change the paradigm of the approach to the study of small and medium businesses and treat it as a form of family business, due to the specific motives of its economic activity. Analysis in the context of the Aristotelian-Thomistic principle of subsidiarity revealed that small businesses as family businesses through their entrepreneurial activity provide themselves and their family members with adequate financial resources, and therefore do not potentially create additional financial pressure for different budgets levels.","PeriodicalId":115867,"journal":{"name":"Actual Problems of Economics","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115036136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}