Purpose. The aim of the article is determining the areas of diversification of rural development in decentralization in order to improve the quality of life of rural population and ensure the competitiveness of rural areas and achieve environmental security. Methodology of research. Common methods of study are applied in economic science in the course of the study, in particular: monographic, system and structural - in determining the directions of diversification of rural development in the conditions of decentralization. Findings. The following areas of diversification of rural development under decentralization conditions have been identified in order to ensure the social and ecological and economic development of rural territories: diversification of agricultural production; diversification of non-agricultural activities; diversification of funding sources; diversification of forms of ownership and management. It is suggested to diversify the development of rural territories in the field of agricultural production by expanding the range of products, increasing the volume of organic and niche production. It is determined that the choice of non-agricultural activities for each rural area is different and depends on natural resources and its location. The directions of diversification of non-agricultural activity in rural areas are proposed, such as: industry, rural green tourism, services and folk arts, production of specific regional products, legal entities and individuals, grants. We believe that the diversification of ownership and management in rural areas involves stimulating the development of different forms of ownership, promotion of various forms, creation of cooperatives and clusters. Originality. The scientific and practical recommendations on the formation of directions of diversification of rural development under decentralization conditions, which are determined depending on the object of diversification (agricultural production, non-agricultural activity, sources of financing, forms of ownership and management), have been improved. Practical value. The obtained results of the study are the basis for solving practical problems of rural development in the context of decentralization in Ukraine. Key words: diversification of rural development; agricultural production; non-agricultural activities; sources of financing; ownership and economic management; organic production; cluster.
Mykhailo Khvesyk, Oleksandr Shubalyi, Julia M. Khvesyk, Natalia M. Vasilik
Abstract The article defines the priorities, principles and main provisions of national forest policy of Ukraine towards European integration. The main objectives and structure of the mechanism of transformation of ecological and economic relations in the forest sector of Ukraine is grounded. The main tasks of transformation of ecological and economic relations in the forest sector should be decentralization of the management system, budget savings and sustainability, sustainable development and ecological security, development of public and private partnership, and welfare of local communities. It justifies priority directions of transformation, which include the system of distribution of powers between central, regional and local levels, the financing system and fiscal regulation in the forest sector, powers and subordination of the organs of ecological control, the organizational forms of companies and associations, the institutionalization of communal and private ownership of forests. Necessary organizational and economic framework for their implementation should ensure the economic mechanisms of transformation of the system of state management of economic processes, financial-credit and fiscal regulation, economic incentives of the deep environmentally friendly forest products, integration of businesses and innovative and investment development of the forest sector, the Institute of ownership of forest land, the property rights of forest users and local communities. The structure of transformation mechanism of ecological and economic relations in the forest sector is developed. It will allow the use of modern economic methods (de-monopolization and transparent competition on the timber market; economic incentives for deep wood processing; the transition to the new organizational forms of integration of economic entities; the empowerment of local communities and their executive bodies) and the instruments (preferential loans; target financing of large-scale projects at the national level; environmental insurance; transfer pricing; export and import duties; the state order; the state guarantees and subsidies), and to form an effective organizational forms of business entities in the forest sector. It is concluded that transformation processes should apply to all spheres of economic activities in the forest sector, especially in the following areas: increased powers of the management bodies of the forest sector at the regional and local levels; simplification of procedures for land allocation by local governments to provide additional reforestation; coordination between the organs of ecological control and forest management to strengthen the relationship between the real state of forestry and the system of rational use of forest resources; the introduction of modern forms of enterprise and associations of enterprises at different stages of the reproductive process.
The purpose of the article is to identify system features of the mechanism of decentralized management of natural resources, adapted to European standards of management. Methodological approaches have been developed to create a system of mechanisms for managing natural resources in the context of decentralization of power in Ukraine. They are based on the principles of structural and project management, subsidiarity, good governance, public-private partnership and natural resource management with the participation of local communities, structural, project management and consolidated financing for the sustainable development of municipalities. The authors presented specific proposals on the creation of an environmental management system at the level of territorial communities and municipalities on the basis of the cluster-corporate economy by transferring them wide rights to use natural assets of local importance. The concept of an algorithm for the periodization of the process of decentralization of powers in the management of natural resources is developed until 2030, which will provide a transition to forms and methods of natural resources management that will effectively complete the European integration process in Ukraine.
The purpose of the article is to study the forms of state participation in financing of culture in order to solve socio-cultural problems in the context of decentralization. The methodology of the research is characterized by a complex combination of general scientific (formal-logical, method of analysis and synthesis), philosophical (dialectical) and special (comparative, formal-legal) methods, which gave an opportunity to study the experience of other states and Ukraine in the sphere of state participation in financing of culture to overcome socio-cultural problems. The scientific novelty of the work lies in carrying out a comprehensive study of the state's participation in the financing of culture in Ukraine and in the world in order to overcome socio-cultural problems in the context of decentralization reform, and defining the forms of such participation. Conclusions. Ukraine takes direct and indirect participation in financing the culture in order to overcome socio-cultural problems regarding the decline of spirituality and prevention of a humanitarian catastrophe. The main forms of state participation in financing the culture include direct budget financing (at the expense of state and local budgets). Indirect participation provides certain special rights for more efficient use of own funds by budgetary institutions – cultural institutions.
The article consider sthe essence of concepts of decentralization and determinants of sustainable development of the agr iculturalsector . It analyze st he dynamics of payment for land to local budgets of Ukraine in 2014-2019. It shows that the introduction of new normative monetary valuation significantly reduces the fiscal potential of territorial communities, whose main profitable source of budget generati on is the proceeds from payment for land. The paper proposes some a pproaches to improve the mechanism of state regulation of sustainable development of the agr icultural sector of Ukrainian economy for enhanc ing its competitiveness in the context of Ukraine's integration into the European area . The study substantiates the fact that determinants of sustainable development of the agr icultural sector of economy are identified from two perspectives: on the one hand, determinants of sustainable development of the agr icultural sector are the conditions, causes, factors on which this development depends ; on the other hand, they are constituent elements of sustainable development of the agr icultural sector of economy. The paper considers the process of transfer of agricultural land plots from state to communal ownershipof united territorial communities in Ukraine in 2018. It provides a comparative description of advantages and disadvantages of sources of investment projects financing in the agricultural sector of economy. As a result, it is determined that own funds of enterprises are the most reliable and stable investment resource. The authors p ropose to mobilize investment processes in the agricultural sector based on all possible sources, to increase state investments, to intensify alternative investments, to stimulate the inflow of foreign investments, to expand the practice of insurance and guarantee of the state-supported investment projects in the agricultural sector of economy. Key words : sustainable development, determinants of sustainable development, agricultural sector, decentralization
Миколаївський національний аграрний університет, Н. В. Лагодієнко, Ю. В. Волосюк, Миколаївський національний аграрний університет · 8 authors
Introduction. The paper examines and generalizes approaches to taxing cryptocurrencies in different countries of the world with the aim of identifying the most successful experience for its subsequent adaptation and application in the Ukrainian Legislation. The tendencies of the possible change of the cryptocurrencies control vector are revealed. The definitions of cryptocurrency are analyzed, possible variants of their legal status are determined. The analysis of prospects for establishing the legal status of cryptocurrencies in Ukraine is carried out. The draft laws on amendments to the Tax Code of Ukraine were studied. It was established that in Ukraine there was not yet formed the legal framework for determining the legal status and regulation of cryptocurrencies and proposed ways to improve Ukrainian legislation in the sphere of cryptocurrency transactions. \n \nPurpose. The purpose of the study is to analyze the global experience of cryptocurrency taxation in order to identify the best approaches to this problem in Ukraine. \n \nResults. Today, it is impossible to develop a universal mechanism for taxation of cryptocurrencies, since there are no single standards for the taxation of digital coins in the world. This is due to the fact that some countries do not want to recognize the use of digital money as legitimate, and countries that have given official status for cryptocurrencies use of their own approaches to taxation. The procedure for taxation of transactions using cryptocurrencies is governed by the national legislation of the member states. In this case, as a rule, the digital currency is treated as a commodity or an intangible asset, and not as a currency or money. \n \nConclusions. It has been proved that in the world practice several approaches to determining the legal status and taxation of cryptocurrencies with common trends have been formed. To date, Ukraine has not yet set up a legislative framework for the regulation of cryptocurrency, but there is a development of provisions and bills that need to be further elaborated.
Національний університет біоресурсів і природокористування України, О. О. Лемішко
Introduction. The urgency of budget support for reproductive processes in the agrarian sector of the Ukrainian economy is determined by its important role in ensuring the country’s food security, the formation of the agrarian market, the application of measures of customs and tariff regulation. \n \nPurpose. The purpose of the study is to determine the patterns of dynamics and structural development of indicators of budget support of reproductive processes in the agrarian sector of the Ukrainian economy. \n \nResults. According to the results of the analysis of the dynamics of expenditures of the State Budget of Ukraine for the agrarian sector of the economy for the years 2012-2019 it has been established that it is reliably described by a parabola with branches upwards and minimum values in 2015. And the actual data for 2012-2016 are formalized by a linear killing function with a minimum value at the end of the period. Comparison of the above results allows us to put forward the hypothesis that the point of bifurcation is connected with the signing by Ukraine of the Association Agreement with the EU, which strengthened the competitive position of the agrarian sector in comparison with other sectors of the national economy. As a result, the mentioned agriculture became more attractive for budget financing and investment in categories of absolute sizes, but its share in expenditures of the State Budget of Ukraine remains negligible. The patterns of the structural development of sources of budget financing of the agrarian sector of the economy, which are connected with the processes of budget decentralization, which are reflected in the growth of the share of local budgets in the Consolidated Budget of Ukraine, are revealed. Characteristic features of the expenditures of the State Budget of Ukraine to finance the agrarian sector of Ukraine are priority financial support for livestock, plant growing, hop growing, land reform, scientific activities, and Agrarian Fund activity. \n \nConclusions. Recommendations for improving the state financial policy of reproduction of capital in the agrarian sector of the economy are an increase in the absolute volume and specific weight in the total expenditures of the State Budget of Ukraine; structural changes in favor of the development budget; the transition to the formation of the budget for development on a medium-term basis; specification of expenditures according to the departmental and program classification at the level of state target programs, which will create preconditions for conducting a state audit of the effectiveness of their use.
The article states that the cooperative movement has become widespread in order to overcome the socio-economic problems of rural communities and restructuring of the social system at the end of XIX at the beginning of the XX centuries in various regions of Ukraine, which subsequently became the national socio-economic phenomenon. The formation of service cooperatives was carried out through the creation of agricultural partnerships and their associations in cooperative unions, federations and development centers. It was proved that the formation of a cooperative movement did not take place without the intervention of public authorities, which in addition to the adoption of relevant normative documents constantly tried to impose their party ideology to the citizens through collaboration with cooperative system. It was established that at the same time the cooperative institutions influenced on the political life of the country through the financing of parties and fulfilling the propaganda work among the population. It was determined that the spread of cooperation was due to the mass involving of cooperatives and their institutions to the cultural-educational, information-educational and upbringing work. In particular, the special attention was paid to the creation of cooperative circles, schools, libraries, carrying out of demonstrative shows and exhibitions, organization of hire stations of agricultural machinery and equipment. The expediency of taking into account the historical experience of the formation and development of cooperation as a social and economic phenomenon in the state in the current conditions of the reform of decentralization of power and the emergence of rural united territorial communities was summarized. It was noted that it is necessary to focus the attention on the main ideological and organizational principles of the revival and development of the Ukrainian cooperative movement, education of nationally conscious members of society, raising the cultural-educational and financial-economic level of the population for the successful development of rural areas of Ukraine.
Important conditions for Ukraine's integration into the European community are the decentralization of power and the provision of financial autonomy to local authorities. Decentralization allows local government authorities to obtain autonomy in terms of financing and providing social benefits to the population, contributing to the sustainable socio-economic development of the respective administrativeterritorial units. The article is devoted to the study of the characteristics of the accounting and analytical system in the process of income management of the united territorial communities in the context of the formation and use of local budgets. The analysis of the current state of development and the dynamics of the main indicators of the formation of UTCs in Ukraine and the volume of their budget revenues for the period 2015-2018 is carried out. It was found that during the research period there was a tendency of growth of revenues to the general fund of local budgets of territorial communities, including intergovernmental transfers and other funds allocated for implementation of targeted measures.In particular, in the structure of such funds, the largest share is allocated to regional and socio-economic development and the development of medicine in rural areas. The role of financial support of territorial communities was determined, the specificity of formation of the revenue part of the local budgets of UTCs was investigated in order to determine the structure of income and the ratio of sources of financing of local budgets.The issue of granting subventions and grants from the state budget for the proper exercise of the powers delegated by the government (to the development of education, medicine, culture, social security, etc.) is considered. The analysis focuses on the synthesis of opportunities for increasing financial revenues to the UTC budget, which will contribute to the selfsufficiency of local budgets under conditions of budget transformation. It was investigated that one of the directions of improvement of information support of budget incomes management is automation of accounting process. It is proposed to use the modern domestic software products "MASTER: Budgetary Institutions", which are fully adapted to the Ukrainian market and meet the requirements of the current legislation of Ukraine to be used in the UTC for accounting purposes
Global supply chains more and more rely on modern information technologies which contribute to expenses decrease, improvement of processes quality and clarity in-crease. Transaction history tracking possibility between sender and recipient throughout the whole supply chain is key factor, especially if there is confidence problem between chain members. This article enlightens basic principles of blockchain practical use and distributed registry construction in addendums of blockchain. Main attention is payed to analysis of integration increase in supply chains that are created between business partners based on digital data and web-transferred funds. There are blockchain technology application methods defined that are used to increase supply chain resistance in the face of risks and indetermination. The methods provide a close connection between financial, logistics and commercial participants of trade and economic transactions with payments unification possibility and supplies via post operators. Analysis performed shows that blockchain technology concentrates around material and financial actives commerce; potentially the most interesting for both transactions and management processes inside organizations and between them. Processes, strategies, technologies and practical blockchain application in supply chains evidence about its vast potential and wide possibilities for development and efficiency increase of organizations that are parts of chains. Blockchain technology application can enlarge competition advantages of company and decrease risk by increasing of reliable information about chain members, particularly when two entities perform such an operation for the first time.
Exploring the rural development issues, given their direct impact on the administrative, territorial and socio-economic indicators of the development of communities, regions and the country as a whole, is becoming more and more relevant in the course of implementation of provisions of the reform of local government and the territorial organization of power in Ukraine. Rural territories provide a significant contribution to the economy, cause influence on the national food security, form an essential part of the country’s export potential. Newly created communities, especially in rural areas, have inherited a significant number of local problems, including poor economic development, inadequate quality of infrastructure, lack of free access to modern public services in almost all vital social spheres (education, health, transport, communications, finance, etc.). Existing problems of self-fulfillment and decent labor remuneration, first of all in the productive sphere, cause the outflow of the economically active population, especially young people, in search of work and better living conditions, characterize the high level of the current unemployment and the continuing ageing of the rural population, which as a result exacerbates social and economic problems in society. Finding ways to address local development problems, introducing an efficient system of integrated development of rural territories and achieving functional self-sufficiency in newly created communities, taking into account the benefits of the expanded powers granted in the the course of implementing the decentralization reform, require researching the new approaches to the public management of territorial development and the formation of a socio-economic basis upon their own available resources and the internal potential for achieving the sustainable economic growth, stimulating their development, and improving the socio-economic indicators of the living standards of citizens.
Introduction. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. Ensuring the transparency of the budget process and the participation of the population in its organization envisages timely and accurate disclosure of information on the use of budget funds, as well as the ability of the public to participate in the formation and implementation of the budget, which is indisputable sign of democracy in many countries around the world. Purpose. The purpose of the article is to study the issues of effective implementation of the participation budget in the context of decentralization, also the development of practical recommendations for improving the dialogue between local authorities and society on the basis of cooperation in the context of participative budgeting. Results. The role and place of the participation budget in the system of public finance in terms of financial decentralizations are justified. Foreign and domestic experience of introducing participatory budgeting in the field is generalized. The algorithm for implementation and implementation of participatory budgeting and recommendations for effective implementation of the budget for participation in the community are presented. Conclusions. The participation budget is an effective tool for interaction between government and society, which combines the principles of democracy and zransparency. Of course, the introduction of a budget for participation in the context of decentralization reform offers significant benefits. Particularly relevant is the introduction of the participation budget for newly formed united territorial communities. If previously small financially unprofitable communities were not able to use participatory budgeting in their territory, now, with voluntary unions, they are getting new financial opportunities for their development, using best practices in the participation budget in large and small cities
The purpose of the article is to develop conceptual provisions of diversification of development of rural territories in Ukraine in terms of decentralization. The paper proves that diversification should be considered as a means of ensuring integrated development of rural territories in connection with the need to create new mechanisms for interaction between all rural territories, the need to optimize existing agricultural activities and introduce new productions. The author argues that there are important reasons for the diversification of development of rural territories, including low level of material well-being and employment of rural residents, low profitability of agricultural enterprises, environmental pollution and degradation of soils. Ensuring the diversification of the development of rural territories is suggested to be based on the principles of unity and integrity, taking into account the process of decentralization, with due consideration of geographical, economic, ecological, ethnic and demographic characteristics of each rural territorial entity. The factors of containment of the process of diversification of rural territories’ development in terms of decentralization are identified, including the insufficient legislation, limited natural resources, low level of public awareness, lack of financing of rural development programs from the State budget; lack of entrepreneurial experience of population; lack of start-up capital to start a business. The factors stimulating the process of diversification of the development of rural territories are allocated, including the reform of decentralization; conducting business trainings; providing consulting assistance in the legal and economic spheres. The directions of diversification of development of rural territories are determined including the diversification of agricultural production, diversification of non-agricultural activities and diversification of sources of financing.
Blockchain is a new technical innovation based on distributed ledger technology, which, according to the literature, promises to improve supply chains by facilitating trusted transactions. Due to its immutability it can help eliminate third parties, which traditionally intermediate between the parties involved in transactions. Large multinational companies that have major influence in supply chains can easily rape the benefits of blockchain, however, small and medium size enterprises (SMEs), which together generate 99% of the added value of the Dutch economics, do not have the means to achieve this. Therefore, this research poses the question, which user cases exist already and which opportunities do they offer for SME's to create value. The paper answers this question based on literature and the analysis of 70 user cases. Based on the analysis the SMEs are advised, which of the following five strategies to follow, ignoring it, waiting to see the market developments, make use of blockchain services offered by the new blockchain based middlemen, such as the supply chain finance, paperless and market platform solutions, integrate in existing blockchains of multinationals as Maersk or create their own blockchain.
It is substantiated that creation of regional tourist destination management organizations based on public-private partnership (in terms of combining funds and efforts) in the tourism industry can become an effective model of tourism management under conditions of decentralization of power in Ukraine. There are several key benefits for government authorities, civil society and business from combining their efforts and funds to develop the tourism industry. The conclusions are based on European and world experience, as well as recommendations of the World Tourism Organization (UNWTO) on the success factors of destination management/marketing organization (DMO – term that defines regional tourist destination management organizations in Western countries). The current state of work of destination management organizations in the world has been challenged by changing the course from marketing to management as their leading function, which requires increasing responsibility and rethinking their activities. The essence of the term “destination” is revealed according to UNWTO recommendations and this term is determined as the main one used when determining the tourist region. The basic success factors, components of an effective regional tourist destination management organization are revealed, such as: leadership, institutional determination, integration of public and private budgets, effective management and strategic vision that is related to sustainable development of tourist destination. The possible ways of financing and legal subordination of regional tourist destination management organizations according to legislation of Ukraine are considered and it is substantiated that these issues require deeper study and development of practical recommendations on implementation, as today there is no transparent system that would allow financing of non-state institution from state funds.
The article investigates the theoretical foundations of the financial capacity of territorial communities. Parameters of estimation of territorial communities’ financial capacity in the context of achievement of administrative-financial decentralization results are characterized. The necessity of improvement of criteria of territorial communities’ financial capacity is determined in terms of identification of sources of personal income tax, number of operating enterprises in the territory of the territorial community and the number of payers. Attention is paid to the need of improvement of the methodological basis for calculating the taxability index by taking into account the size of the able-bodied population, the median distribution of income tax per capita weighted by the population, and inclusion in the calculation of Kyiv city budget. The peculiarities of formation and use of financial resources of the territorial communities of Lviv and Poltava regions are clarified. The scientific and methodological approach to the evaluation of the financial capacity of territorial communities is improved by determining the priority of their expenditures, the interdependence of their own revenues and transfers with the financing of public services at the level of territorial communities. The directions of increasing the efficiency of functioning of territorial communities are outlined. Based on the assessment of the interdependence of the amount of generated financial resources and the financing of public services at the level of the territorial communities of Poltava region, it is determined that the growth of own revenues should be ensured for their proper functioning, first of all, through efficient use of their own financial and economic potential; parity in the ratio of economic and social expenditures in order to generate long-term positive effects of socio-economic development of territorial communities; diversification of functional expenditures for comprehensive provision of public services at the level of territorial communities.
I. A. Chykarenko, O. O. Chykarenko, А. S. Ushakova
The article identifies the factors, which determine the need for strategic planning of local development in a context of decentralization, namely: reforms or dynamic changes that are taking place today in all spheres of socio-economic and political life in Ukraine; reorientation to new management models due to the need for clear goal-setting and development of projects and programs for achieving goals; amalgamation of communities puts forward the need to create a methodological basis for the independent decision-making on a strategic choice of ways of development, etc. The research is based on the experience of designing and implementing strategies and projects for the development of the amalgamated territorial communities of Dnipropetrovs’k Oblast in which the authors of the publication participated as expert-consultants. The role and specific features of the strategic development management process of the amalgamated territorial communities are described. The corresponding principles of management of the implementation of the strategy of development of the amalgamated territorial community (in particular, providing a meaningful relationship between the strategy and other planning documents; timeliness and prevention; personal responsibility; openness and transparency for the public; current scientific and communication support for the implementation of the strategy; etc.) as well as the role of certain processes and functions in managing the implementation of the strategy are substantiated. The paper shows the importance of the multi-level system of personal responsibility for implementation of strategic priorities - from carrying out of each project from the corresponding portfolio of projects of strategic priorities implementation to responsibility for implementation of the strategy as a whole. In order to ensure efficient management of the strategy implementation, a separate authorized body - Strategy Implementation Management Committee (SIMC) - is suggested to be formed. The functions of the SIMC in the amalgamated territorial communities, which differ in content from the functions of other authorized bodies (working group, strategic committee, etc.) traditionally created to manage the implementation of the strategy of local (regional) development are described. It is grounded the necessity of monitoring and adjusting of certain parameters of the strategy (goals, set of projects, financing, terms of implementation, executors, and expected results, etc.) in case of changes, for example, external environment, loss of relevance of certain strategic or operational goals (projects) or, conversely, new goals (projects), etc. An algorithm for making changes to the strategy summary document is described.
With the increasing digitalization of the economy, it is becoming increasingly important for organizations to embrace digital innovation. The emergence of blockchain technology exemplifies the disruptive impact of digital innovation and, simultaneously, poses challenges for organizations. Hence, organizations are in transition with regard to fostering its organizational adoption. This kind of adoption is reflected in far-reaching measures in terms of technology, organization, and people. The measures are governed by project management that aligns internal measures with the outside environment. Based on this framework, our research builds on an empirical study to explore the organizational adoption of blockchain technology. We conducted in-depth interviews in 11 cases with experts leading the adoption of blockchain. The objective of our study is to better understand organizational adoption and to explore the factors influencing adoption. Our results uncover a multitude of factors and inherent tensions. The paperâs contributions are twofold. First, our findings can be used as guidelines for organizations planning to adopt digital innovations such as blockchain and to effectively cope with the related phenomena. Second, the factors advance the literature on blockchain by conceptualizing its organizational adoption and aligning the factors to the organizational adoption framework.
L. Horoshkova, Ievgen Khlobystov, Victoriya Trofymchuk
In work is proved, that it is impossible to ensure sustainability development of the state without creation of conditions of sustainability development of administrative - territorial units on the basis of model, which components is to economic, social and ecological structure by. The proved necessity of a concentration of attention on an ecological component. Is shown, that one of major ecological-economic tools of nature protection activity in Ukraine are the ecological tax and tax for pollution of an environment. By results of the analysis of dynamics of the tax for pollution of an environment is established, that last years the volumes of emissions of polluting substances have decreased. Is established, that the increase of volumes of the ecological tax in the incomes of the local budgets in 2015 is connected to the beginning of decentralization and brought in changes in the Tax code. Is proved, that the delay of rates of growth of receipt of the ecological tax in the local budgets is by a consequence of inefficient system of filling of the budgets of the incorporated territorial communities (ITC) and local budgets. The estimation a level of development of the economic mechanism of regulation and stimulation rational nature usage is carried out on the basis of parameters of nature protection financing. The analysis of dynamics of change of volumes of the charges on protection of an environment is carried out. Is established, that the charges of the budget of Ukraine grow by protection of environmental natural environment annually, but rates of this growth reduce meaning by the inflationary factors. Is established, that there is a delay of rates of financing from the state budget with simultaneous increase of financing from the local budgets. It has given the bases to assert, that created IТC more is weighed concern to ecological politics and necessity of financing of nature protection measures. The interrelation between receipt of the ecological tax in the budgets and dynamics of the charges on nature protection measures is investigated. Is established, that dynamics of receipt of the ecological tax in the budget does not coincide with dynamics of the charges of the budget on protection of an environment. It testifies to imperfection regulating mechanisms of ecological politics, both on the equal states, and at a level of separate territories. The necessity of development of the methodological approaches to a substantiation of effective directions of realization of state politics in sphere of protection an environment at a level IТC, recommendations for their scientific support, development of a complex of measures on their introduction and improvement of working organization-legal base is proved. The analysis of dynamics both sources financing of the capital and current investments in protection of an environment is carried out. Is shown, that dynamics of rates of growth of the capital investments is astable, owing to what there are no cardinal changes of an ecological situation in the country. Is shown, that the rates of growth of the current investments are insignificant, at a level of an official rate of inflation, which reduces their economic efficiency. The analysis of structure of sources financing of the capital and current investments in nature protection activity is carried out. The received results have confirmed the made conclusions concerning an inefficiency of state politics of realization of the capital investments in nature protection measures.
Olesia Demianyshyna, Oleksandr Nedbalyuk, N. O. Stanislavchuk
The systemic crisis in the sphere of socio-economic development of territories is a consequence of the lack of a modern management mechanism for the development of territorial communities, which is based on the corresponding development programs.Despite the depth of studying of these scientific studies, the financial aspects of developing programs for the innovative development of territories in the conditions of financial independence of local government bodies require detailed consideration.Focused attention of researchers on the problems of management of territorial development. Attracted attention to the necessity of creating a mechanism for funding work on the development of relevant programs. It is determined that without such mechanism it is impossible to create and effectively implement territorial development programs at all levels of the administrative-territorial system of the country. All elements of the process of territorial development programming that are in need of financing are considered and which should be considered such a separate cost items of the corresponding estimate. On the basis of foreign experience (first of all the USA), it is proposed to create a nation-wide network of state information and consulting (advisory) services that would be the implementers and coordinators of work on the development of territorial development programs. It is determined that the financing of the development of territorial development programs should be carried out precisely through such services, which will ensure the efficiency and transparency of this process in conditions of financial decentralization and creation of united territorial communities in Ukraine. The proposed basic model of the process of programming the innovative development of joint territorial communities will ensure the effectiveness and transparency of this process in the context of financial decentralization.
The article considers the necessity of financial logistic coordination, which involves attracting financial resources in those subsystems of the territories that are most favorable for the rational use of socio-ecological and economic resources, their reproduction, achievement of socio-ecological and economic security and increase in logistics efficiency. It is determined that in order to solve territorial communities’ functioning issues and to ensure their development there is a need to combine local, state and private finances. Effective financial coordination will make it possible to use the resources of the territories efficiently, reduce the use of territories' external resources sub-systems and maximize the provision of their functioning by internal resources. The main resources, revenues and expenditures that provide financial logistics of the territories in Ukraine are estimated. The first results from the implementation of decentralization reform revealed a number of issues: the dependence of Ukraine's local finances on public finances, the social orientation of expenditures etc.. The necessity of completing the process of inter-budgetary relations decentralization and coordination was singled out. The authors identified necessary changes on the state level in order to improve coordination of financial flows and development of the territories. Financial logistics coordination at the local level should solve a number of problems: filling of local budgets with their own financial resources; regulation of prices and tariffs for utilities; increase of communal enterprises and institutions financing; increase of capital expenditures in the spheres of local governments improvement and modernization; investment attraction ; improve the use of local debt securities.
The aim of the article. The purpose of the article is the theoretical substantiation of issues related to the system of strategic planning of economic development of industrial enterprises and marketing at the regional level in order to determine the interaction between them. The results of the analyses. The most characteristic features of modern strategic planning of the development of a production enterprise are considered: several strategic problems of the enterprise are solved; has a creative and iterative character; aimed at finding new business opportunities; It requires significant information, intellectual, as well as time costs; the basis of planning is the approach «from the future to the present»; differs stochastic approach and flexibility; strategic plans are conceptual and descriptive, which contain mainly qualitative and interval quantitative indicators; strategy development is based on the principle of alternatives; the system of strategic planning determines the potential of the company's success and creates the prerequisites for the effective operation of the enterprise; The subject of formation of the main strategic idea is the higher strategic level of enterprise management. Therefore, for business, the importance of the strategy is explained by the fact that clearly defined goals and guidelines for the development of the territory allow business entities to see the prospects of the economy, the prospects for development and state support of the industries, and, in accordance with new approaches and goals, declared by the local authorities in the planning documents, to build their own Plans for the future. In the conditions of objective incompleteness of information, the effect of external «deterrent factors» is multiplied, and therefore the mechanisms necessary to overcome them, which ensure the constructive nature of the processes of the flow of resources and capital in the economic space. One such mechanism is regional marketing. Some aspects of the interaction of the elements of the toolkit, which are fundamental in the formation of the system of strategic planning of the development of production enterprises and socio-economic development of the region, taking into account the marketing approach, are explored. Information interaction – the basis of the process of management of socio-economic development of the region, the mechanism for the development and implementation of both territorial strategies and strategies of production enterprises. Interaction through methods of managerial influence. Methods of economic interaction are a motivational component of the regional strategies of the region and the strategies of production enterprises. Methods of socio-psychological interaction. Interaction through project management and clustering. Interaction through the demand management system. Consequently, the main objective of marketing strategic planning is to build the activity of the territory and production enterprises in such a way that the organic and most efficient combination of production, satisfaction of the needs of consumers, profit and development of the region. The principles of marketing strategic planning are: coherence with overall strategic planning; based on the research of the marketing environment; cyclicity is a continuous process; flexibility – the ability to adapt the strategy to changes in the environment; multivariateness – taking into account possible changes of the environment at the stage of forming the plan. Conclusions and directions for further research. Thus, strategic planning of enterprise development in conditions of decentralization should be perceived as a powerful tool of state policy to ensure the balanced development of territorial communities. Consequently, three subjects of the national economy – government, business and the public, together, by consensus, create a joint strategy for the socio-economic development of the territory as a set of strategic goals, combined in the program of action based on the identified internal advantages and disadvantages of the socio-economic economic system, available resources, opportunities and threats to the environment. Keywords: strategic planning, economic development, manufacturing enterprises, regional marketing, methods of strategic planning. DOI: 10.15276/mdt.2.3.2018.7 Formuvannia obiednanykh terytorialnykh hromad: stan, problemni pytannia ta shliakhy yikh vyrishennia. Analitychna zapyska [Formation of united territorial communities: state, problem issues and ways of their solution. Analytical note]. www.niss.gov.ua Retrieved from http://www.niss. gov.ua/articles/2642/ [in Ukrainian]. Mischenko, A.P. (2007). Stratehichne upravlinnia [Strategic Management]. 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Stratehichne planuvannia sotsialno-ekonomichnoho rozvytku na mezorivni: teoriia, metodolohiia, praktyka [Strategic planning of socio-economic development on mesorovnym: theory, methodology, practice]. Odessa: Atlanta [in Ukrainian]. Ruliev, V.A. (2011). Menedzhment [Management]. Kiev: Center for Educational Literature [in Ukrainian]. Mamonova, V, Baldic, N, & Grinchuk, N. (2013). Dzherela ta mekhanizmy finansuvannia mistsevoho ekonomichnoho rozvytku [Sources and mechanisms for financing local economic development]. Kiev [in Ukrainian]. Grinchuk, N. Formuvannia terytorialnykh marketynhovykh stratehii [Formation of territorial marketing strategies]. regionet.org.ua Retrieved from http://regionet.org.ua/files/08.Territorial_ Marketing_Grynchuk_Materials_UA.pdf [in Ukrainian]. Oklander, M. (2002). Problemy formuvannia marketynhovoi systemy krainy [Problems of forming of the marketing system of country]. Kiev [in Ukrainian]. Shchelkunov, V., Bondarenko, V., & Karakai, Y. (2005). 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The aim of the article is to study the current state of financial provision of the social sphere of the Black Sea region and to develop practical recommendations for its optimization in conditions of decentralization processes. Methodology. We have made a generalization of the theoretical provisions of the financial mechanism of the social sphere of the region. We propose to investigate the financial mechanism of the social sphere of the Black Sea region by means of analysis of indicators of income and expenditure parts of the budget of regions of the Black Sea region. At the present stage of the gradual transformation of the socio-economic development of the regions and in the context of the implementation of the budget decentralization reform, a number of acute problems from the financial support of social development, the guarantee of social standards for the population, and the improvement of the quality of social services arose. The solution of these problems needs a substantial research in the direction of developing the best models for financing social development of the regions, which will promote the achievement of decent social standards and stimulate economic growth. The financial mechanism for providing social development of the Black Sea region is analysed, the current state of the regional budget in terms and trends in financing social expenditures of the region is identified. It is determined that despite the increase in tax revenues, local authorities still do not have sufficient financial resources to perform their functions and tasks. It adversely affects the development of social infrastructure, provision of social services, and does not contribute to the effective human development, which serves not only as the main goal but also as a key determinant of the economic development of the region. It is substantiated that in order to improve the situation in the social sphere of the region, it is necessary to improve the financial mechanism of social security. On the basis of the investigated scientific approaches, the concept of “mechanism of the financial provision of socially-oriented regional development” is clarified, directions of budget and extrabudgetary financing of social expenditures are substantiated, and proposals on the improvement of financial management of social sphere in the conditions of decentralization are developed. Results. To improve the system of financial provision of social development of the region, it was proposed to establish clear and transparent financial relations in the areas of income generation and distribution of regional budget expenditures at all levels, to create conditions for additional attraction of financial resources from extrabudgetary sources aimed at the implementation of regional social programs, and to form an effective system control over the functioning of the financial mechanism, primarily on the part of the territorial communities. Value/originality. The concept of the mechanism of the financial provision of socially-oriented regional development is generalized. An estimation of the social sphere of the Black Sea region is carried out on the basis of the analysis of indicators of income and expenditure parts of budgets of regions of the Black Sea region, the use of which allows determining the perspective directions of the social sphere of the Black Sea region.