The aim of the article is to identify the structural features of the local finance system as an aggregate of socio-economic relations under conditions of decentralization. The features of formation and development of the local finance system are analyzed. It is noted that the main place in the system belongs to local budgets as an important tool for the development of the socio-economic sphere. The importance of local finance in the formation of financial resources of local authorities under conditions of decentralization is studied. The shortcomings of the national budgetary policy at the local level are revealed. It is substantiated that the budgetary policy at the local level should be aimed at achieving an optimal balance between its economic and social aspects. Recommendations for improving the regulatory framework for the development of the finance system of the local self-government in Ukraine under conditions of decentralization are proposed. The need for providing access of the public to information and to participation in solving these issues is grounded.
The article is aimed at studying the history of origins, the preconditions for development, the main problems of functioning, and the prospects of legalizing the cryptocurrency market in Ukraine. One of the key risks when implementing advances of the IT in the financial sphere is the possibility of physical disappearance of banking system in its classical form because of its inability to compete with new technologies. The most troubling, versus the classical banks, may be considered such new technologies as credit electronic platforms and blockchain. In the recent time the bitcoin course has been growing rapidly, giving all the reasons to consider it primarily a classical «pyramid scheme». The cryptocurrency market may also be characterized a «pyramid scheme» because of the fact that the course of such a currency has not any coverage except increase in the number of participants and investors. Ukraine is not a leader in the international cryptocurrency market, albeit not an outsider. In order to secure a reliable State control of the «gray» cryptocurrency market, which is actually present in Ukraine, the article suggests some necessary actions directed towards legalizing and ordering this phenomenon.
Viktor Dmytrovych Chernadchuk, Viktor Sukhonos, Inna Shkolnyk
The financial system of the advanced countries develops according to two basic models – a bank-based system and a market-based system, depending on the level of protection of the rights of owners, investors and lenders. A paradigm shift in functioning of global financial system and financial systems of all countries is based on financial law, which formalizes all financial relations. Reviewing the financial system of Ukraine, the researchers pay a special attention to public finance due to its substantial share in redistribution of Ukraine’s GDP. A comparative analysis of the concept “financial system” makes it possible to draw a certain analogy with the approaches of experts in financial law. From the economic point of view, a country’s financial system includes three key areas – state finance, household finance and corporate finance, which are closely interrelated. Matching these three spheres with the legal approach, state finance is defined as public finance, while household finance and corporate finance are referred as private finance. The financial market functions as a part of the financial system. In economic terms, the financial system is a dynamic and open environment, while it implies an intense movement of financial resources, a rapid emergence of new financial instruments and integration into the global financial market. From the legal point of view, the financial system is a static financial and legal phenomenon, which includes centralized and decentralized public funds, as well as funds of business entities and individuals.
The article is devoted to the legal aspects of decentralization in Ukraine, the problems arising in the creation and functioning of the united territorial communities. The mechanism of solving the problems facing the united territorial commu nities with the help of public-private partnership is proposed. It is proposed to make wider use of the advantages of economic and legal experiments. REFERENCES1. The Cabinet of Ministers of Ukraine (2014), Koncepciya reformuvannya miscevogo samovryaduvannya ta terytorialnoyi organizaciyi vlady v Ukrayini, zatverdzhena Rozporyadzhennyam [The concept of local government reform and territorial organization of power in Ukraine, approved by Decree], Oficijnyj visnyk Ukrayiny, vol. 30, art. 831.2. The Verkhovna Rada of Ukraine (2014), Pro spivrobitnycztvo terytorialnyh gromad : Zakon Ukrayiny [On cooperation of local communities: The Law of Ukraine], Vidomosti Verhovnoyi Rady Ukrayiny, vol. 34, art. 1167.3. The Verkhovna Rada of Ukraine (2015), Pro dobrovilne ob’yednannya terytorialnyx gromad : Zakon Ukrayiny [On a voluntary association of local communities: The Law of Ukraine], Vidomosti Verhovnoyi Rady Ukrayiny, vol. 13, art. 91.4. Tkachuk A. (2017), O decentralizacii, uspehah, riskah i roli parlamenta [On Decentralization, Progress, Risks and the Role of Parliament], Zerkalo nedeli, available at: http://gazeta.zn.ua/internal/o-decentralizacii-uspehahriskah-i-roli-parlamenta-_.html5. The Verkhovna Rada of Ukraine (2015), Pro zasady derzhavnoyi regionalnoyi polityky : Zakon Ukrayiny [OnPrinciples of regional policy: The Law of Ukraine], Vidomosti Verhovnoyi Rady Ukrayiny, vol. 13, art. 90.6. The Verkhovna Rada of Ukraine (2010), Byudzhetnyj kodeks Ukrayiny [The Budget Code of Ukraine], Vidomosti Verhovnoyi Rady Ukrayiny, vol. 50—51, art. 572.7. Jakel’ R. (2017), Nu pochti realistichnyj bjudzhet [Well, almost a realistic budget], Zerkalo nedeli, available at: http://gazeta.zn.ua/economics_of_regions/nu-pochtirealistichnyy-byudzhet-_.html8. Slobozhan A. (2013), Mestnoe samoupravlenie i evroperspektivy [Local self-government and Euro-perspectives], Zerkalo nedeli, available at: http://gazeta.zn.ua/macrolevel/mestnoe-samoupravlenie-i-evroperspektivy-_.html9. Derkach M.I. and Lytvyn M.V. (2012), Dosvid Nimechchyny u finansuvanni ekonomichnogo rozvytku regioniv [German experience in financing economic development], BiznesInform, vol. 9, pp. 42—47.10. The Verkhovna Rada of Ukraine (1997), Pro misceve samovryaduvannya v Ukrayini : Zakon Ukrayiny [On local government in Ukraine: The Law of Ukraine], Vidomosti Verhovnoyi Rady Ukrayiny, vol. 24, art. 170.11. The Verkhovna Rada of Ukraine (2003), Hospodars’kyy kodeks Ukrayiny [Economic Code of Ukraine], Ofitsiynyy visnyk Ukrayiny, vol. 11, art. 462.12. Ruchkina G.F. and Kupyzin V.V. (2010), Social’naja otvet stvennost’ sub’ektov predprinimatel’skoj dejatel’nosti i pravovoe regulirovanie otnoshenij po raspredeleniju pribyli [Social responsibility of subjects of entrepreneurial activity and legal regulation of relations on distribution of profit], Predprinimatel’skoe pravo, vol. 1, pp. 35—40.13. The Cabinet of Ministers of Ukraine (2011), Pro zatverdzhennya Metodyky vyyavlennya ryzykiv zdijsnennya derzhavno-pryvatnogo partnerstva, yih ocinky ta vyznachennya formy upravlinnya nymy : Postanova [On approval of Methodology identify risks of public-private partnership, their evaluation and determination of management forms: Resolution], Oficijnyj visnyk Ukrayiny, vol. 18, art. 769.14. The Cabinet of Ministers of Ukraine (2015), Pro vnesennya zmin do postanovy Kabinetu Ministriv Ukrayiny vid 16 lyutogo 2011 r. № 232 : Postanova [On Amendments to Resolution of The Cabinet of Ministers of Ukraine on February 16, 2011, Number 232:],Oficijnyj visnyk Ukrayiny, vol. 76, art. 2525.
UDC 336.74
 
 Vasylenko Artur, post-graduate student. Mariupol State University. Cryptocurrency Phenomenon in the International Monetary System. The main prerequisites of cryptocurrency emergence in the international monetary system in terms of regionalization of the world economy are defined in the article. Determination of «cryptocurrency» category was analysed from the point of two main approaches to its treatment: on the one hand cryptocurrency is admitted to be the currency equally to the sovereign currency, and on the other hand it is considered as an unrecognized virtual asset.
 The main consequences which arise in case of widespread use of crypto currency for the country and for the parties that agreed to use cryptocurrency were analysed and systematized.
 On the basis of the research, given the current trends in the world economy, the author put forward and substantiated the hypothesis to classify the phenomenon of cryptocurrency as the effects of a famous philosophical «Negation of negation law» formulated by G. Hegel at the beginning of the XIX century.
 
 Keywords: cryptocurrency, material money, electronic money, digital currency, regional currency integration, blockchain, mining, capitalization, «Negation of negation law».
The article analyses the directions of tax management in the context of budgetary decentralization. The paper aims to research tax management in the system of forming local budgets in the conditions of financial resources decentralization and analyze the current tools of tax management on the local level. In spite of a great number of researches, the issue of tax management in strengthening financial independence of local budgets is not enough studied; therefore, to reach financial independence of local communities it is necessary to adopt new normative and legal acts concerning decentralization of financial resources taking into account tax potential of each territorial community. The lack of financial resources causes the problem of optimal redistribution of power among central and local authorities. The author proposes the new mechanisms of solving the current problems on the example of local budget of the city of Uzgorod to contribute budgetary decentralization. The principal idea while conducting the reform of the budgetary process must be the adoption of certain changes in budgetary legislation which have to shift the mechanisms of budgetary financing and equating local budgets. The author concludes that the progressive vector of well-being increasing completely depends on the developed concept of regional economic policy. The article pays attention to the importance of taking into account the tax potential of a territory and characterizes the directions of strengthening financial independence of local government.
Mar 28, 2017·Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS
The article analyses the directions of tax management in the context of budgetary decentralization. The paper aims to research tax management in the system of forming local budgets in the conditions of financial resources decentralization and analyze the current tools of tax management on the local level. In spite of a great number of researches, the issue of tax management in strengthening financial independence of local budgets is not enough studied; therefore, to reach financial independence of local communities it is necessary to adopt new normative and legal acts concerning decentralization of financial resources taking into account tax potential of each territorial community. The lack of financial resources causes the problem of optimal redistribution of power among central and local authorities. The author proposes the new mechanisms of solving the current problems on the example of local budget of the city of Uzgorod to contribute budgetary decentralization. The principal idea while conducting the reform of the budgetary process must be the adoption of certain changes in budgetary legislation which have to shift the mechanisms of budgetary financing and equating local budgets. The author concludes that the progressive vector of well-being increasing completely depends on the developed concept of regional economic policy. The article pays attention to the importance of taking into account the tax potential of a territory and characterizes the directions of strengthening financial independence of local government.
This article generalizes definitions of the aim and priorities of the public policy for regional development given in normative documents and suggests their formulation. The dynamics of regional development financing at the expense of the State budget is analyzed. The structure of regional development projects planned and implemented in the regions is calculated according to the directions which represent the main priorities of regional development. The allocation of costs of the State Fund for Regional Development and subventions for the infrastructure of unified territorial communities according to the projects is presented in the context of the regions of Ukraine. The main problems of regional development under decentralization are distinguished.
The main focus of this article is the analysis of the global cryptocurrency market as an integrated system of cryptocurrencies and infrastructures that ensure their functioning. In particular, the general state of the cryptocurrency market and its current trends have been considered. The main part of the analysis was conducted on the structure of the global cryptocurrency market and its main components. Based on the indicator of cryptocurrency market capitalization, leading cryptocurrencies have been defined. They currently represent 80% of the world cryptocurrency market. These include Bitcoin, Ethereum, Ripple, Bitcoin Cash, Cardano, Litecoin and NEM. Key players in the cryptocurrency market infrastructure have been also determined, they support and contribute to the development of the market of almost every cryptocurrency. These include miners, full nodes, exchanges, wallets and payment companies. The main market indicators for each leading cryptocurrencies such as: the market share and its change over the year, the degree of influence of the cryptocurrency on the state of the global market, the dynamics of prices and their volatility have been analyzed. The infrastructure of the market of each cryptocurrency has been estimated on the basis of indicators of the reliability of the infrastructure and its trade opportunities. The study showed a high growth rate of Bitcoin and along with it a number of significant altcoins over the past year, which had a favorable effect on the state of the common cryptocurrency market. Almost every cryptocurrency showed positive trends. Ripple is the absolute record holder of price growth over the past year, followed by NEM. Bitcoin and Ethereum are the least financially risky ones in terms of volatility. In addition, Ethereum has the most reliable infrastructure, and Bitcoin has the most secured by exchanges and wallets. Cardano showed the highest growth rates in a short period of time. In general, these phenomena are positive forerunners for the cryptocurrency industry.
The article deals with contemporary tendencies of the banking policy of the world. For this purpose, the key issues have been worked out: analysis of the evolution of formation, specification of the essence and main characteristics of the blockchain technology, profiling of the mechanism of the work of the block chain technology, disclosure of the main purpose and the features of the use of smart contracts in the block chain environment, formulation of the advantages and disadvantages that arise in the process of working with smart contracts, analysis of perspective directions of application of smart contracts in the banking system. The study underlines that under current conditions of broad consumption, crypto-currency payments found general application. Such payments are relatively simple: there are wallets, you can transfer money from one wallet to another or several at once. The network is built on principles that allow you to do it without a single center, but the tasks are carried out in a traditional way. Thus, it is an ordinary payment system consisting of people, money and money transfer. Under the influence of the continuous development of technologies, a payment network that allows you to write programs that not only worked with wallets was created, but they themselves would take money out of wallets and decide who and how much to send. Important conditions for smart contracts are transparency, security and universality for all users.
The approach to understanding electronic money and their types on the basis of cryptographic technologies and data encryption protocols is disclosed in the article. Electronic money is becoming more popular among Internet users, as payment transactions and additional revenues. This determines the formation of new economic categories and characteristics, which gradually enter the system of modern development of society. Among them we can point out crypto technology, cryptosystems, and crypto economy, trade and money relations. They are based on bitcoin and alternative crypto assets. Modern approaches to understanding crypto currencies and their classification features are analysed. Characteristics that show the advantages over fiat money are given. The directions for the development of the crypto currency market and its surrogates are outlined.
Introduction. At the present stage, Ukraine is steadfastly concentrating its efforts on fulfilling its international legal obligations, including on issues of development of local and regional democracy. An important role in these processes is played by the reform of local self-government and territorial organization of power in accordance with the basic provisions of the European Charter of Local Self-Government, which has become an integral part of the national legislation in this area. Purpose. The purpose of the study is to analyze the actual revenues of local budget revenues of the Ternopil region as a whole and the combined territorial communities and the city of Ternopil in particular. In addition, the task of analyzing the dynamics of individual sources of local budget revenues and determining the possible problems of budget formation in 2017 is set. Results. Summarizing the study, it should be noted that as a result of the decentralization reform, the system of financing has been changed in the country, and tools have been created that allow local authorities to effectively address and prevent problems on the ground. Conclusion. The further introduction of a decentralization policy should become an effective factor in stabilizing the socio-economic situation, overcoming the financial crisis, overcoming the contradictions between different levels of government, organizing relations between the center, regions and territorial communities on the basis of the division of responsibilities and competences, as well as partnerships in the area of providing citizens Ukraine with state and local benefits, and to increase the efficiency of using budget funds at all levels of government.
Thesis is devoted to scientific and theoretical explanation of the City Council functioning as an institution of local democracy in Ukraine. It is defined that in political foreign science, investigation of democracy institutions on the local level has its own tradition. In Ukrainian political science, there are two ways of the City Council investigation as an institution of local democracy. The first group of Ukrainian scientists carries out scientific researches devoted to the problems of the City Council institutional development. Another group of scientists discloses outlined problems due to the regional research. Researchers’ attention is paid on subjects of political process in regions. But the problem of lack amount of applied research, particularly devoted to the analysis of political practice in the interaction between the City Council and community, still exists. On the basis of analysis, generalization and systematization of scientific resources, the state of scientific research on the problem of local democracy institutions in Ukrainian literature, is highlighted. Basic methodology approaches of modern political science to the understanding of the City Council as an institution of local democracy are defined. It is proved that the research of methodological principles of the City Council as an institution of local democracy study requires a combination of several aspects. It is important to take into consideration that the City Council operates on the lowest territorial authorities’ level. Its main characteristics are autonomous authority formation from another administrative units and combination of representative direct forms of democracy and citizen participation in political process. The City Council is not only a form of state decentralization, but also a mechanism of social and political regime. As a result of interaction evolution between the City Council and community, institutions of local democracy which legalize their activity on certain territories and have a certain level of trust in society are established. The principles of subsidiary as a factor of system transformation of local selfgovernment in Ukraine. It is important to use the principal of subsidiary during the interaction between the City Council and community. It is found out that the mechanism of solving important problems on the level of their occurrence is necessary for democratization of Ukrainian political process. Special attention is paid on political and legal regulation of community participation in the process of local democracy through the prism of public authority functioning. It is proved that Ukraine has a powerful legislative framework for local democracy institutions functioning. It is found out that there are enough legislative basis for local democracy institutions functioning, but the problem of lack amount of mechanisms to regulate community participation in the processes of local democracy exists. Regulatory and legal framework in Ukraine defines basic powers of the City Council and its executive bodies in the sphere of its regulation. It doesn’t usually establish the procedure of these powers realization. That is why, procedural norms should be prescribed in the City Council’s legal documents (statutes, regulations) and their compliance will provide political and legal basis for interaction between the City Council and community. It is proved that the essence of reformation in the legal field depends on the City Councils empowerment concerning solving their vital problems, increasing their economic independence, optimizing the distribution of powers between local authorities and the City Councils and as a result ensuring required quantity and quality of social and administrative services for Ukrainian citizens.It is stressed on the fact that democracy and society take their beginning from community and the City Council is an important element of local democracy and society. At the same time, community is a solid foundation of society development. The City Council should meet community interests and needs. It is necessary in the case of spheres and competences division between state authority and the City Council on the principles of subsidiarity and political responsibility. It is found out that community performs protection, management, coordination and regulation functions on certain territories. Community can be defined as a certain community which is united within one territory in order to solve common political, economic, social and religious problems. It is explained that political management in the community should be realized concerning local population interests, development and territory conversation on the basis of efficient use of community resources. It is mentioned that the City Council needs certain bodies of community self-organization to diagnose community problems, attract additional resources for solving social problems and advocate community interests before state government. The attention is focused on the functions of community self-organization bodies: satisfying social interests and needs, informing authorities of their problems and needs, realization of public control over the City Council activities, assistance in solving common community problems. It is stressed that community self-organization bodies are a part of civil society and a system of local self-government that mobilize residents to solve their home, street, square and region problems. Bodies of community selforganization can be financed from the local budget and use their resources on their purposes within law determined by the City Council and accepted solution of community general meetings’ members. The peculiarities of public control in the City Councils are shown. It is mentioned that public control is becoming an important factor in the process of decision making on the local level. Public control has its own characteristics. Control itself is realized by community (organized, unorganized) and in the process of its realization, community controls authority’s implementation of its social obligations. It is observed a tendency of communication activation between the City Council and community through the system of electronic petitions. The problem of trust between subjects of local democracy realization (state and community) is very topical when we talk not only about using funds, but openness and responsibility for decision implementation as well. The efficiency of public control should take into account two levels of evaluation. The first level concerns public opinion. The second one – processing of local decisions among experts. To solve the most topical problems of local community life, we should understand how these main forms of local democracy as local initiatives, general meetings, local referendums, public hearings and activities of community self-organization bodies were used. It is mentioned that an important part of the City Council democracy understanding in Ukraine is the index of publicity. Measuring this index, we can understand how open political decision making on the local level is and what involvement of local policy subjects in this process is. It is mentioned that the index of publicity contains an integrated system of indicators which give a possibility on the regularly basis to evaluate and compare the quality of bodies and local officials’ governance in the context of their activity. Defining the index of the City Council publicity, it is important to take into account such criteria as: the existence of community statute and the City Council regulations; the existence and analysis of local initiatives; public hearings and public expertise; mayors and the City Council deputies reports; general meetings of citizens; electronic petitions; public consultations. These criteria give a possibility to define the level of the City Council publicity in Ukraine. In order to increase the level of community social involvement, the state has to become an active participant in common projects devoting to partnership development among public organizations, bodies of local self-governing and community in the sphere of services provision. To implement community initiatives, it is necessary to monitor the compliance with the community rights law on realization of direct democracy mechanisms. It is stressed on the fact that internal and external factors influence on the realization of community initiatives on the City Council level. The first group of factors contains objective conditions, such as: peculiarities of political regime transformation; social and economic state development; specifics of state policy implementation and powers division between the center and regions; state of legal and regulatory functioning framework of such organizations. Among internal factors, subjective conditions can be distinguished: level of local institutional development of local democracy institutions; presence of real leaders in this organizations; existence of necessary resources (political, economic, social, demographic etc.) for policy implementation.
Introduction. Nowadays there are no active governmental instruments to finance the activities associated with social and professional adaptation of former military servicemen. The implementation of such programs is mainly carried out at the expense of limited foreign assistance. Insufficient elaboration of theoretical fundamentals and practical aspects of financial supply to sustain the mentioned adaptation in Ukraine predominantly explain it. Objectives. One has to identify the semantic differences in scientific approaches to determination of essence of social and professional adaptation of transferred to reserve servicemen, suggest authentic definition of this notion from the viewpoint of its financial supply, systemize, generalize and deepen the theoretical & conceptual fundamentals of financing the mentionedabove events and programs of adaptation. Results. The author critically analyzed the number of definitions of social and professional adaptation of transferred to reserve servicemen and specified the structure of mentioned adaptation due to its main components. The updated definition of social and professional adaptation of transferred to reserve servicemen as an object of financing was determined. On the basis of generalized global and national experience there was developed a typology of financial sources for social and professional adaptation of former servicemen according to three criteria: level of formation, location and financing model. The author conditionally grouped four types of models of its financing due to available financial sources: centralized (budget), decentralizedendogenous, decentralized-exogenous and integrative (mixed). The author has also substantiated the fact that decentralized-exogenous model of financing of social and professional adaptation of former servicemen prevailed lately in Ukraine and identified its peculiarities and disadvantages. Conclusion. The suggested typology of financial sources for social and professional adaptation of transferred to reserve servicemen facilitates selection of optimal financial sources and models taking into account the national specificity. Under modern domestic conditions of social and economic development it is recommended to apply the integrative (mixed) model of financing that is based on the principle of social partnership and assumes the participation of all economic sectors in financing of program events of social and professional adaptation of transferred to reserve servicemen: municipal, business and non-governmental (public) ones
Introduction. Building an effective and fair system of public finance is an important stimulus for the dynamic development of economy of Ukraine. In this case, balance and rationality of financial resources of Ukraine will contribute to creating an enabling macroeconomic environment for business and investment growth and provide guaranteed stability in the system of social protection. However, imbalances and problems in public finances are able to form a threat to national economic development. According to this the article is devoted to coverage of topical issues of public financial management in Ukraine and defining their solutions via the implementation of a new model of government – the transfer of key business practices in public administration. Results. Main solution for issues in a public finance management should be the implementation of the new government model which is based on using main principles of corporate finance management in public area. New government model includes elastic system of compensation to public officers which is based on KPIs, decentralization of budget system and controlling by independent auditor. Conclusion. The implementation of a new model of public administration requires systematic and deep reforms, which required considerable significant time and financial resources.
The aim of this article is to study the theoretical, methodological, and legal possibilities of application of certain types of legal responsibility to the relations, which are connected with cryptocurrency (bitcoin). Some types of liability in the field of cryptocurrency relations make the subject of the study. Methodology. The research is based on a comparison of legal regulation of the sphere of cryptocurrency in Ukraine and in foreign countries. Advantages and disadvantages of different modes of cryptocurrency turnover are determined: from direct prohibition to granting the status of the official payment system. It is made on the basis of the analysis of peculiarities of the circulation of virtual money in Australia, Germany, the Netherlands, New Zealand, Singapore, Indonesia, China, the Russian Federation, Bolivia, Ecuador, Thailand, Vietnam, the USA, Japan, Spain, and some other countries. On the basis of the comparative legal study of certain provisions of the civil, administrative, tort, and criminal legislation of Ukraine, the possibilities and limits of the application of certain types of legal responsibility to violations in the field of cryptocurrency are determined. The results of the comparative legal study have shown that, unlike most foreign countries, in Ukraine, there is no legislative consolidation of the legal status of the virtual currency. In this regard, today in the national legislation, there are no direct rules that would predict the occurrence of administrative, criminal or civil liability for the offenses in the field of cryptocurrency relations. Practical impact. Since guarantees of compulsory restoration or protection of violated law play an important role in the legal regulation of any social relations, the proper legislative regulation of public relations in the sphere of crypto currency circulation is an urgent problem today, including with the help of establishing liability for the offenses in this field. Correlation/Authenticity. Comparative and legal research of legal regulation of the sphere of crypto currency gives us a better understanding of the most promising directions of development of administrative, criminal, and civil liability in this field.
The reforms of the education system that took place in many countries have an impact on the funding of education. Decentralization of the education governing
 resulted in uneven allocation of state investments and change in state participation in education. Comparison of international education financing indexes both in general and on its individual levels based on the four main indexes was carried out to define the features of education financing in the world. The problem of international comparison of education financing indexes lies in identification of the integrated index of resources’ provision on the one hand and various results of education system functioning on the other one. The research conducted shows that in order to transfer to the education model for innovative development of state and society, government of any country should make serious efforts at reforming the education system, including the change in the financing structure of education.
The article discusses the history of cryptocurrency, its positive and negative sides, legal status, the evaluation of the prospects for its use and investigates the possibilities of obtaining cryptocurrency, mechanism of operation and its impact on the development of the shadow economy.
Олена Станіславівна Волярська, Ольга Іванівна Пастушок
In the article was considered a question of necessity of introduction of the system approach to organization of education of adult population in European space, to choice of optimal ways of the effective professional preparation of the different categories of adults for the diverse directions of qualification advance, determination of criteria of assessment of informal education of adults. There were grounded characteristics of professional training of specialists and unemployed people by the models on examples of Great Britain, Poland. There was determined the role of formal and informal education of adults. Formal education is given by the higher educational institutions – universities, institutions of postgraduate education, polytechnics and colleges. Informal education of adults is provided by the teaching associations, national educational institutions. There were determined the vectors of modernization of education of adult population: orientation on the real needs of customers (private persons and entrepreneurs); structural transparence and content flexibility of learning programs; multichannel financing; democratization of the system of education of adults by decentralization of managerial authorities.Conceptual principles of systematization of the prospects of development of education of adults in developed European countries are: determinism of educational policy of aforesaid countries by historical, political, national, socio-economic, cultural factors.We assign to the prospective directions of further researches: the theory and practice of education of adult population in the context of elaboration of civil society of the global scale; psychological adaptation of adults to the study and/or work in the foreign countries; acknowledge of the results of formal and informal education within international cooperation
Досліджено вплив процесів фінансової децентралізації на систему місцевих фінансів України. Визначено основні трансформаційні зміни системи місцевих фінансів внаслідок реалізації заходів реформи та шляхи її адаптації до нових умов. Розкрито базові характеристики зміни ролі державних органів влади та органів місцевого самоврядування, їх взаємозв’язків та відносин у системі, посилення участі населення в ухваленні рішень місцевого значення. Сформульовано основні вимоги до системи місцевих фінансів із урахуванням впливу процесів фінансової децентралізації, зокрема формування ефективної і стійкої бази для мобілізації фінансових ресурсів у межах кожної територіальної громади; забезпечення достатнього обсягу ресурсів для збалансованого і динамічного розвитку на місцевому рівні; підвищення ефективності управління місцевими фінансами із застосуванням процесного та проектного підходів. Запропоновано план заходів щодо зміни системи місцевих фінансів України в контексті фінансової децентралізації на п’ятирічний період. План заходів передбачає унормування регуляторних положень у сфері управління місцевими фінансами, підвищення кваліфікації посадових осіб місцевого самоврядування, розвиток ресурсного потенціалу, моніторинг та оцінювання ефективності діючої системи місцевих фінансів.
The aim of the research is to improve the management of innovative potential in the field of Housing and Communal Services (HCS) under conditions of establishment of decentralization of the regions and the formation of measures to provide reforms in this area. Theoretical and methodological basis of the research is the scientific papers and designs of local and foreign authors; the State program of reforming HCS. To achieve the set purpose, we applied general scientific, as well as comparative and analytical methods. The need to manage the innovative potential under conditions of growing competition among national manufacturers in their pursuit of integration into the world economic space was researched. The performed analysis found technical–technological and financial state of HCS in the regions unsatisfactory. Formation of measures to implement the State program of reforming and development of HCS was substantiated. It was demonstrated that the way to engage foreign investments stumbled into certain obstacles, related to the excessive centralization of financial resources and their insufficiency for economic freedom of the regions. Special attention is paid to the fact that innovation activity in Ukraine has low level of development that can be explained by insufficiency of financing of scientific activities (applied research, designs), as well as the lack of incentives for its implementation. Unfavorable macroeconomic situation and the activities of the government bodies to withdraw working capital, increasing taxation burden lead to decrease in innovation activity of enterprises. It was demonstrated that the priority fields of the economy of the state, which need stimulation of investment and innovation, also include HCS, which remains one of the most technically backward industries of the national economy. It was proven that the current state of technological infrastructure did not meet the requirements of a market-driven economy. The qualitative analysis of technological backwardness of HCS in Ukraine by the leading foreign specialists was cited, in particular by the Friedrich Ebert Foundation. The scientific novelty of the research lies in the need to improve the management of innovative potential and to develop proposals of consistent reforms in the area of HCS. Practical significance of the work is to provide recommendations to the urban residents regarding the implementation of the advantages of setting up ACMAB. The prospect of further research is the analysis of existing ACMAB in the regions and preparation of proposals for elimination of the shortcomings in their activity. Мета дослідження полягає в удосконаленні керування інноваційним потенціалом у сфері житлово-комунального господарства (ЖКГ) в умовах становлення децентралізації регіонів і формування заходів забезпечення проведення реформ в цій галузі. Теоретична та методологічна основа дослідження – наукові праці й розробки вітчизняних і зарубіжних авторів; Загальнодержавна програма реформування ЖКГ. Для досягнення визначеної мети застосовано загальнонаукові та порівняльно-аналітичні методи. Досліджено необхідність керування інноваційним потенціалом в умовах зростання конкуренції серед вітчизняних виробників у їх прагненні до інтеграції у світовий економічний простір. Проаналізовано та виявлено незадовільний техніко-технологічний і фінансовий стан ЖКГ у регіонах. Обґрунтовано формування заходів виконання Загальнодержавної програми реформування і розвитку ЖКГ. Продемонстровано, що на шляху активізації залучення іноземних інвестицій виникали певні перешкоди, пов’язані з надмірною централізацією фінансових ресурсів і їх недостатністю для економічної свободи регіонів. Акцентовано увагу на тому, що інноваційна діяльність в Україні має низький рівень розвитку, що можна пояснити недостатністю фінансування наукової діяльності (прикладних досліджень, розробок), а також недостатністю стимулів для її провадження. Несприятлива макроекономічна ситуація та заходи урядовців із вилучення обігових коштів, збільшення податкового навантаження призводять до зниження інноваційної активності підприємств. Продемонстровано, що до пріоритетних галузей економіки держави, які потребують стимулювання інвестиційно-інноваційної діяльності, належить також ЖКГ, що залишається однією з найбільш технічно відсталою галуззю національної економіки. Доведено, що сучасний стан технологічної інфраструктури не відповідає вимогам ринкової економіки. Указано на якісний аналіз технологічної відсталості ЖКГ в Україні провідними зарубіжними фахівцями, зокрема з фонду ім. Фрідріха Еберта. Наукова новизна дослідження полягає в необхідності удосконалення керування інноваційним потенціалом і в розробці пропозицій послідовного реформування у сфері ЖКГ. Практичне значення роботи – надання рекомендацій мешканцям житлового фонду стосовно використання переваг створення ОСББ. Перспектива подальших досліджень – аналіз діяльності діючих ОСББ у регіонах і розробка пропозицій щодо усунення недоліків їх діяльності. Цель исследования заключается в совершенствовании управления инновационным потенциалом в сфере жилищно-коммунального хозяйства (ЖКХ) в условиях становления децентрализации регионов и формирования мер обеспечения проведения реформ в этой области. Теоретическая и методологическая основа исследования – научные труды и разработки отечественных и зарубежных авторов; Общегосударственная программа реформирования ЖКХ. Для достижения определенной цели применены общенаучные и сравнительно-аналитические методы. Исследована необходимость управления инновационным потенциалом в условиях роста конкуренции для отечественных производителей в стремлении их к интеграции в мировое экономическое пространство. Проанализировано и выявлено неудовлетворительное технико-технологическое и финансовое состояние ЖКХ в регионах. Обосновано формирования мероприятий выполнения Общегосударственной программы реформирования и развития ЖКХ. На пути активизации привлечения иностранных инвестиций возникали определенные препятствия, связанные с чрезмерной централизацией финансовых ресурсов и недостаточностью их в рамках экономической свободы регионов. Акцентировано внимание на том, что инновационная деятельность в Украине еще находится на низком уровне, это объясняется недостаточностью финансирования научной деятельности (прикладных исследований, разработок), а также недостаточностью стимулов для производства инновационной деятельности. Неблагоприятная макроэкономическая ситуация и шаги правительства по отвлечению оборотных средств, увеличение налоговой нагрузки приводит к снижению инновационной активности предприятий. К приоритетным отраслям экономики государства, которые нуждаются в стимулировании инвестиционно-инновационной деятельности, относится также ЖКХ, которое остается одной из наиболее технически отсталой отраслью национальной экономики со многими проблемами. Современное состояние технологической инфраструктуры не соответствует требованиям рыночной экономики. Указано на качественный анализ технологической отсталости состояния ЖКХ в Украине ведущими зарубежными специалистами, в частности из фонда им. Фридриха Эберта. Научная новизна исследования основывается в необходимости совершенствования управления инновационным потенциалом и в разработке предложений последовательного реформирования в сфере ЖКХ. Практическое значение работы состоит в предоставлении жителям жилого фонда рекомендаций касательно использования преимуществ создания ОСМД. Перспектива дальнейших исследований – анализ деятельности действующих ОСМД в регионах и разработка предложений по устранению недостатков их деятельности.
Revealed a variety of approaches and concepts ethnogeny of the Ukrainian people in the context of its primary mentality. Within historiosophical Ukrainian mentality paradigm study describes key milestones ethnogeny of Ukrainians. Emphasized on the bright tilling discovered the nature of Tripoli culture — protocultural Ukrainian, which defined the original features of their mentality. Ants state is seen as the first proto-Ukrainian political community, which laid the mental qualities that find their further development in the political mentality of the Ukrainians: democracy, decentralization, regionalism and more. The article made the following conclusions. To solve the problem of Ukrainian ethnogeny finally and clearly, convincingly and consistently play its period features and is quite a difficult task given the complex dynamic processes ethnogeny. The process of the emergence of ethnicity is not always adequate and comprehensive reflection of scientific sources. But we can talk about the possibility and the need to find the most acceptable and scientifically correct hypotheses concerning Ukrainian ethnogeny. In this connection, the indigenous-origin Ukrainians autonomous version looks like is that most meets the requirements. Summarizing some moments Ukrainian ethnogeny should pay attention to the specific features of the formation of primitive mentality of pre Ukrainians who subsequently receive proper development of the mentality of the Ukrainian people. Prolonged existence of matriarchal clan system in the distant predecessors Ukrainian ensured the dominance of women in their mentality primary which is fixed at the time of Tripoli culture in the cult of the earth-mother, typical, however, for all grain-growing nations. Surely this time there is a future mental dominant Slavs — female archetype of the Earth Mother. The emergence of a day of metals territorial community where there is communal land ownership, and processing is carried out a separate family, on the one hand, determines saving big role family (actually a mother) in the education and life of a particular individual, and withother hand, reinforces sedentary, propensity to a certain piece of land that forms the mentality of a no-aggressive expansionist motivations and as a result — peacefulness. The latest feature best manifested in Ukrainian, which for all its history never won one but, however, were themselves the object of permanent conquest. The existence of modern Ukrainian territory ScythianSkolot, Ants States is representative of the capacity of the substrate to the proto-Ukrainian political organization. Study of the socio-political system Ants state, which M. S. Grushevsky generally believed the first Ukrainian state formation, and to determine certain characteristics of political mentality of their own immediate ancestors Ukrainian. The decisive role of tribal assembly, which later transformed into Kiev Rus in the council, shows immanence democratic guidelines original Ukrainian mentality. At the same time the actual exercise of functions among convening meetings of tribal council of elders, which often had the sole head — his head, which writes the same M. S. Grushevsky [6, p. 33], indicating both the propensity to collective forms of governance, and in disregard of the principle of autocracy and a mistrust or neglect their own authorities. The latter attitude will develop in a typical Ukrainian political mentality and will be called «egalitarian negativity» with respect to their political leaders and the political elite. Polycentric state system Ants state determines the political and mental focus our ancient predecessors decentralism that evolutionary regionalism to Ukrainian