METHODOLOGY FOR DETERMINING THE CONCEPTUAL ASPECT OF THE FORMATION OF NON-CASH PAYMENTS IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

Abstract

With the ongoing globalization of international goods and trade, payment transactions are also growing worldwide. Different forms of calculation are created or improved. An important aspect of today is the introduction and improvement of cashless payments in Ukraine and around the world. The issue of defining the conceptual aspect of the formation of non-cash payments remains relevant. The work described the definition of "cashless payments" and their functioning in view of the national experience. The process of settlement regulation from the regulatory and legal support in Ukraine is considered. The article examined the historical aspect of the formation of non-cash payments from ancient times to modern electronic systems. The definitions of Ukrainian and foreign researchers and scientists are analyzed both in the general concept and in the principles of introducing this type of calculation in various aspects of human life in particular and the country as a whole. Concepts that are provided in normative and legal documents, by authorities and the regulator of monetary relations in Ukraine are highlighted and researched. A comparative analysis of the given definitions was carried out and a methodology for their grouping according to certain categories and common features was formed. The classic advantages of cashless payments are characterized with regard to the participant of monetary relations in the conditions of civilizational and time challenges in the state, and new advantages are added taking into account the pandemic caused by Covid-19. The actual concept of "cashless payments" is presented based on the experience of foreign and Ukrainian scientists and researchers, state regulatory and legal documents, definitions of state bodies and taking into account the historical factor.