Budget Funds Research Articles

К вопросу о финансировании мероприятий по лесоустройству

It was found that one of the results of the large-scale work carried out by public authorities in 2021 was the reform of the forest inventory system. The performance of forest inventory works remained among the expenditure obligations of the Russian Feder-ation, meanwhile, the changes affected the subjects of realization of this authority, respectively, the financing mechanism has undergone changes. The analysis is presented regarding the efficiency of the organization of forest inventory works in the period preceding the reform, aspects of financing of forest inventory activities in this period, as well as after the entry into force of changes in forest legislation in the field of forest inventory, introduced in 2021; in particular, cases of inaction of authorized pub-lic authorities were identified, as a result of which the work on forest inventory was not carried out properly. A conclusion was made as to the reasons for failure to conduct forest inventory on the lands of the forest fund, among which the key position is taken by insufficient financing. At the same time, cases of financing forest inventory activities from sources not envisaged by the legislation in force in the relevant period of time were revealed. The need for forest inventory is determined based on the need to obtain complete, comprehensive and up-to-date information on the state of forests (both quantitative and qualitative charac-teristics of forests, their territorial location) for rational management in this area. Taking into account the volume of forest inven-tory works to be carried out, as well as financial constraints, it is proposed to introduce a public-private partnership system, which will make it possible to ensure the achievement of objectives in the field of forest inventory, taking into account the limited budgetary funding.

ВПЛИВ ПОСТІНДУСТРІАЛЬНОЇ СТАДІЇ ГЛОБАЛЬНОЇ ЕКОНОМІКИ НА РОЗВИТОК ЕКОНОМІЧНИХ ВІДНОСИН В УКРАЇНІ

The article analyzes the processes of transformation of the economy of Ukraine in the direction of building a postindustrial society. The real situation in the scientific and innovative sphere was analyzed and the place of Ukraine in the global innovation space was determined. On the basis of the analysis of the innovativeness of the domestic economy, a range of problems was identified, namely: the presence of an ineffective and weak mechanism for the introduction of innovations in the sphere of economic activity and further commercialization, an insufficient level of financing, the outflow of qualified personnel, a high degree of riskiness, and others. According to the results of the analysis, it was found that the share of innovative products in the volume of industrial products sold in Ukraine is less than 3% and is currently the smallest among European countries. The export of innovative products is about half of the realization of innovative products, which causes a decrease in the competitiveness of Ukraine on world markets, in particular high-tech ones, and leads to the consolidation of Ukraine’s status as a raw material and lowtech country. Extremely small amounts of funding for innovations and in fact the absence of budgetary funding for the scientific sphere indicate an unjustified slowdown in the process of post-industrialization of the Ukrainian economy. It has been proven that the creation of favorable conditions for the development and improvement of the efficiency of scientific and innovative activities is a priority task of the state innovation policy, because the influence of scientific, technical and innovative spheres on the development and growth of the economic system is of crucial importance in the process of building a post-industrial economy in Ukraine. The measures to overcome the main obstacles on the way to “post-industrialization” of the domestic economy are substantiated. The article notes the need to develop science-intensive, resource-saving and information technologies; strengthening the role and importance of the human factor along with increasing costs for training highly qualified workers; expanding the scale of use of information and communication technologies, forming new stereotypes of thinking and models of economic behavior of individuals and forming a unique information culture.

Продовольственные отходы в социальных учреждениях: потери средств бюджетного финансирования

Circular agriculture considered as one of the forms of sustainable development of the agricultural sector. The essence of the proposed new approach in agriculture based on the reduction of agricultural waste and the ability to use a closed production cycle to increase economic, social and environmental efficiency. The author has previously developed an experimental business model for the circular economy of agriculture and the agri-food system using the example of the Komi Republic. The study revealed that the main problem inherent in the circular economy of agriculture, as the disposal of animal waste, is absent in the region. Taking into account the peculiarities of the region, other significant problems were found: the disposal of containers from food imported from other regions and the amount of discarded food purchased for state social institutions under Federal Law No. 44 «On the contract system in the field of procurement of goods, works, services to meet state and municipal needs». Based on surveys, it was revealed that in social institutions where free meals provided at the expense of the republican budget, the amount of food thrown away by students and patients ranges from 25 to 60%. The scientific novelty of the work lies in the fact that for the Republic of Komi, for the first time, the losses of budget funds allocated for free meals in public institutions in the context of municipalities of the region were calculated. The article calculates the losses of budget funding from discarded food (food) in the areas of education, social protection and healthcare for 2017-2022. The calculations based on the data of requests, both to the relevant ministries of the Komi Republic, and to the administration of municipalities of urban districts and municipal districts. It is revealed that the loss of budget funding due to discarded food for 2017-2022 range from 1024.3 to 3073 million rubles. The practical significance of the introduction of this model in the regional economy of the republic will ensure a reduction in food losses, a decrease in the formation of food and non-food waste, which will increase the level of self-sufficiency in basic foodstuffs, the rational use of resources in the agricultural sector and the effective use of budgetary funds.

CORRUPTION RISKS IN BUDGET EXPENDITURES: INTEGRATED APPROACHES TO PREVENTION AND MINIMIZATION

Introduction. Corruption has remained a key negative phenomenon for a long time, characteristic of budget expenditures. The need to take systemic measures to prevent this phenomenon is primarily due to the need to increase public confidence in the authorities during martial law and to maintain high level relations with Ukraine's international partners. The purpose of the article is to develop a set of measures aimed at preventing and minimizing corruption risks in the formation and implementation of budget expenditures in Ukraine. Results. The main vectors of corruption in the use of budgetary funds in such areas as the national economy, the sociopolitical environment, the supply of public goods, public procurement and budget management are systematized. The author argues that it is expedient to use the following tools to counteract corruption risks at the stage of budget expenditures formation: introduction of the integrity declaration of the initiators of budget expenditures, ensuring transparency of budget planning and inclusiveness of the budget process, which is achieved through the participation of civil society organizations, improvement of the procedures for reviewing and approving the budget, which provide for the possibility of analyzing budget expenditures by nongovernmental think tanks, academic institutions and other organizations. It is emphasized that the main efforts to counteract corruption risks at the stage of budget execution should be made in the direction of improving risk-oriented state financial control, improving the antimonopoly response to abuses in the field of budget spending, and increasing the transparency and publicity of the use of budget funds. Conclusions. Successful counteraction to corruption risks in the area of budgetary funds use is possible only if an integrated approach to preventing and combating corruption is applied at all stages of formation and implementation of budgetary expenditures.

РОЛЬ И ВЛИЯНИЕ РАЗВИТИЯ ПРОТЕЗОСТРОЕНИЯ ВЕРХНИХ И НИЖНИХ КОНЕЧНОСТЕЙ НА ПОЛНОМАСШТАБНУЮ СОЦИАЛЬНУЮ ИНТЕГРАЦИЮ ТРУДОСПОСОБНЫХ ИНВАЛИДОВ

The research touches upon the issues of legal and financial accessibility of upper and lower limb prostheses (hereinafter - ULP) provided at the expense of budgetary funds to disabled people of working age, their functional capabilities for domestic and labor activities, as well as the introduction of innovative technologies in the production of ULP and the impact of the market of assistive products on increasing the motivation of disabled people to be involved in labor inclusion, including by expanding the range of employment opportunities. The aim of the research is to highlight the importance of the development of domestic scientific and technologically innovative production of technical rehabilitation devices and prosthetic and orthopedic products (TSR and prosthetic devices), as well as a wide market for their provision, including as mandatory and compensatory tools to increase the participation of disabled people in the creation of products and services in the actively developing labor market. The object of the research is scientific and technological achievements, industries, and clusters involved in the development and creation of technologically advanced rehabilitation aids to increase the inclusion of disabled people. The subject of the study is the impact of assistive technologies on the reintegration of disabled people into society. The scientific hypothesis is an attempt to prove that with the development of domestic scientific and technical production of assistive technologies, including prosthetics, the level of inclusion of persons with disabilities in society and the labor market should increase, and the financial accessibility of their suspension should be ensured. In the process of the research, the method of analysis and structuring of domestic and foreign experience in the development and creation of multifunctional rehabilitation devices as an instrument of inclusive mechanism that helps persons with disabilities to socialize and realize their labor potential in the labor market was used. The following conclusions were made based on the results of the research: state guarantees of accessibility and quality of rehabilitation equipment products, and their constant innovative modernization are essential for the disabled, which has a positive impact on the reintegration of persons with disabilities into the actively developing society and labor market; authorities at all levels need immediately begin to create a labor market for the disabled in connection with the actively advancing robotization and digitalization, and the use of artificial intelligence.

К ВОПРОСУ ЦЕННОСТИ ЦИФРОВОЙ ТРАНСФОРМАЦИИ ДЛЯ АГРОПРОДОВОЛЬСТВЕННОГО СЕКТОРА

The study focuses on the value of digital innovations and data exchange technologies for the agri-food sector, which represents the "core" of the agro-industrial complex. The digital transformation of the economic activity of agriculture is reflected in increasing the marginality of business, restraining prices for agricultural products and at the same time maintaining the quality of goods. The main problems of the study cover digital innovation hubs that support the digitalization of the agri-food supply chain. The results of the AgroCode Awards in 2021, which encourages AgroTech entrepreneurs and their projects, organized by the Russian Agricultural Bank, are presented. In the course of the work, attention was drawn to crowdfunding as an important element of financing the agricultural sector, and its importance for agricultural projects. The analysis of the results highlights the need for companies, as well as investors, to carefully analyze crowdfunding options to ensure that they make economic sense, are structured and ideally lead to mutually beneficial investment relationships. The authors present key projects of digital transformation of the agri-food sector, namely, the use of specialized training programs in agricultural universities; the creation of platforms for farmers in the field of crop production and livestock; the creation of digital twins; the creation of digital production in the field of crop production and livestock online; control of the targeted use of budgetary funds and the implementation of control and supervisory activities. There is no universal way of digital transformation, despite the existence of a list of mandatory conditions. Within each specific company and its characteristics, digital transformation can take place in its own way. However, it is important to understand that thanks to digital transformation, a business gets a unique opportunity to be in demand.

Social contract as a tool for overcoming poverty of the working-age population: assessment of budget efficiency and directions of modernization

One of the promising instruments of social support for the population in the Russian Federation is a social contract, the feature of which is the conditional nature of social payments, requiring poor citizens to take active actions to improve their living situation (job search, vocational training, doing business). This study analyzes the Russian and foreign experience in organizing social contract instruments (the TANF program in the USA and the RSA program in France). The subject of the author's research is the effectiveness of budget expenditures of the budgetary system of the Russian Federation for the financial provision of the social contract mechanism in the context of the allocated areas of assistance. Special attention is paid to the legal support of the functioning of the social contract in terms of methods for evaluating its effectiveness and the distribution of appropriate subsidies from the federal budget. Based on the criterion proposed by the author of the relative amount of budget expenditures per citizen who has overcome the poverty threshold, an assessment of the budgetary effectiveness of various areas of assistance under the social contract is carried out. The conclusion is made about the difference in the evaluation results when using official indicators and the author's approach. Thus, official data indicate the success of the results of the social contract program, comparable with foreign analogues. The author's assessment of budgetary efficiency showed the irrational use of budgetary funds: 60% of financial resources in 2021-2022 were directed to the least effective area of assistance. Additionally, the problems in the mechanism of federal co-financing of expenditures of regional budgets for the use of the instrument are identified. The author identifies the methodological shortcomings of the current methodology for evaluating its effectiveness. Based on the identified problems, changes are proposed in the regulatory framework governing the financial mechanism for providing assistance on the basis of a social contract. These results are of high practical significance for the activities of the Ministry of Labor of the Russian Federation and the Ministry of Finance of the Russian Federation, as well as regional executive authorities responsible for the implementation of the social contract.

SOCIAL PROTECTION AND SOCIAL SECURITY IN UKRAINE UNDER MARTIAL LAW

Introduction. Features of the financing of social protection and social security in conditions of large-scale war include increased spending on military needs, assistance to IDPs, reconstruction of damaged infrastructure facilities, and provision of medical assistance to the injured. On the other hand, martial law can lead to a reduction in spending on social programs due to the redistribution of budget funds to the country’s defense needs. The study of this topic will make it possible to understand how the military conflict affects the financial possibilities of providing social protection and social security for the population of Ukraine, to identify problematic aspects and to look for effective financing strategies in such conditions. The purpose of the article is to reveal the theoretical and practical foundations of the financing mechanism of social protection and social security in Ukraine, to identify possible strategies and prospects for optimizing this system in the face of new challenges. Results. The theoretical foundations of financing social protection and social security in Ukraine are highlighted. The dynamics of budgetary financing of social protection and social security and the structure and composition of expenditures of the State and local budgets for social security and social security are analyzed. The peculiarities of expenditures on social protection and social welfare in the conditions of a large-scale war are highlighted. The main problems were revealed and ways of improving the system of financing social protection and social security were formed. Conclusions. The beginning of a large-scale war on the territory of Ukraine significantly affected the social protection of the population. The hostilities caused an increase in expenses for social assistance, and in the future only an increase in this item of expenses is predicted. In the post-war years, spending on social protection and social security will only increase due to a significant increase in war veterans, persons with disabilities, IDPs affected by the military conflict, as well as citizens who will suffer from economic difficulties and social challenges caused by the war. Therefore, today, an important task for the state is to ensure social protection and social security during such a crisis situation as war, and in the future - comprehensive regulation of the social protection system of Ukraine.

ОСОБЕННОСТИ РАССМОТРЕНИЯ ФИНАНСОВОЙ СИСТЕМЫ ГОСУДАРСТВА: ОРГАНИЗАЦИОННЫЙ И ПРАВОВОЙ АСПЕКТЫ

The article considers a number of organizational and legal aspects of the financial system of the state. The first group includes and disclosed five main components: corporate finance, investments, financial institutions, international finance, financial technology, as well as two basic functions - the accumulation and subsequent distribution of financial resources through specialized funds of funds and control over both the targeted spending of budget funds and the activities of subjects of financial legal relations. It was concluded that legal regulation in modern crisis conditions serves specific purposes, and the legislative framework strongly affects the issues of countering exogenous pressure on the domestic economy from unfriendly states.

Центральні закупівельні організації як інструмент боротьби з корупцією та порушеннями у сфері державних закупівель

The article is aimed at analyzing the public procurement system in Ukraine in 2019–2023 and substantiation of the role of central procurement organizations (CPOs) as an effective instrument for countering corruption and violations in this area. The research methodology is based on the analysis of statistical data on the volume and features of public procurement in Ukraine for the specified period. As a result of the study, the structure of violations in the process of organization of public procurement in Ukraine is analyzed. The essence, advantages and foreign experience of functioning of central procurement organizations are considered. The results of the study show that the public procurement system needs to be improved due to the high level of violations, in particular in the procedures for considering tender proposals and drawing up tender documentation. A shortage of highly qualified personnel in public procurement management has been identified, especially in the regions. The role of CPO as specialized institutions for centralized procurement is substantiated. The main advantages of the CPO are defined as follows: saving budget funds, increasing professionalism, unification of approaches, reducing the administrative burden on customers, the possibility of concluding long-term agreements. The positive experience of the leading CPO of Great Britain – Crown Commercial Service, which provides effective transparent public procurement, achieves significant discounts due to the consolidation of demand, has a team of specialists in various fields, applies standard procedures and contracts, online catalogs, cost analytics, is analyzed. The organizational models of the CPO in the EU countries in accordance with Directive 2014/24/EU are studied. It is substantiated that the active development of the conception of the CPO in Ukraine, taking into account the positive world experience, strengthening human resources, improving legislation in this area and eliminating typical violations, are of particular importance for improving the public procurement system and countering corruption. Prospects for further research are related to the study of specific ways to implement the best world practices of central procurement organizations in Ukraine.

НИЗКАЯ ЭФФЕКТИВНОСТЬ МЕЖБЮДЖЕТНЫХ ТРАНСФЕРТОВ В РОССИЙСКОЙ ФЕДЕРАЦИИ

The scientific article is devoted to the problem of low efficiency of interbudgetary transfers in the public finance system of the Russian Federation. The study is conducted to identify the main factors influencing the low efficiency of transfer of funds between different levels of the budget system, and to develop recommendations for improving this situation. The authors draw attention to the imbalance in the distribution of financial resources between different regions, which creates problems in ensuring the socio-economic development of less developed territories. The rest of the article analyzes the reasons underlying the low efficiency of intergovernmental transfers. Factors include insufficient transparency in the distribution of funds, a complex system for distributing mandatory expenses, as well as problems of corruption at the level of regional and local authorities. Particular attention is paid to financial management models that promote more efficient use of budget resources at the local level. In addition, the article emphasizes the importance of the participation of public organizations, experts and representatives of the business community in the process of discussion and decision-making on issues of interbudgetary transfers. Active involvement of civil society can contribute to more transparent and responsible use of budget funds. In conclusion, the article puts forward the idea of the need for an integrated approach to solving the problem, which includes changes in legislation, strengthening the institutional framework, as well as training and support for regional and local authorities in order to increase their efficiency in managing budget resources. Thus, this scientific article offers extensive analysis and constructive proposals for improving the efficiency of intergovernmental transfers in the Russian Federation, taking into account the multidimensional aspects affecting this problem.

«Золотой век» геологии и организация морских геологоразведочных работ в СССР

The features of the organization of geological exploration (GE) in the USSR at government and legislative levels in the “Golden Age of Geology” 1955-1985 are considered. The main achievements of the USSR are noted, including the discovery of the giant West Siberian oil and gas province and a large raw material base for the oil and gas industry on the shelf of the Western Arctic. The graphical dependences of the shares of Russia, the USSR-CIS and the Yamal-Nenets Autonomous District in the world volume of oil and gas production for the period 1900-2022 are presented. The necessity for a radical increase in the volume of GE from state budget funds is substantiated. It is recommended to revive the fund for the reproduction of the country's mineral resource base.

Computer model of keeping rabbits in a production module based on public-private partnership mechanisms

The work examines issues of maintaining and increasing food security at all levels of the country. And penitentiary institutions are no exception. Penal systems around the world are institutions designed to safely house individuals who have been convicted of crimes and sentenced to prison. These persons are known as those sentenced to imprisonment. Heads of prisons (public or private) in foreign countries can use several strategies to improve their performance standards. However, some of these actions depend on the ability of prison administrators to cope with certain institutional limitations. In the Russian Federation, institutions and authorities are faced with budget limitations and disruptions in food supplies. An unstable, rapidly changing economic situation can serve as a threat to the economic security of the Federal Penitentiary Service of Russia due to a violation of the deadlines and quality of supplied products to meet the needs of the system. In this context, it is essential to realign the food acquisition system within the system to prioritize self-sufficiency, particularly focusing on the advancement of livestock farming. It is shown that the use of new technologies and tools helps to reduce the expenditure of budget funds to provide food for the needs of the system. In solving the food problem, one should use legal mechanisms that function and have proven effective in other areas. One of such mechanisms is the institution of public-private partnership (hereinafter referred to as PPP). The study indicates that addressing this issue involves a series of actions such as modernization, construction, and implementing advanced technologies and infrastructure upgrades. This can be achieved by leveraging additional sources of financing beyond the budget and by utilizing Public-Private Partnership (PPP) mechanisms.

КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ В КОНТЕКСТІ РЕАЛІЗАЦІЇ ПРІОРИТЕТІВ ДЕРЖАВНОЇ ФІНАНСОВОЇ ПОЛІТИКИ

The author substantiates the expediency of intensifying partnerships between public authorities (local selfgovernment) and business entities to improve financing of infrastructure facilities. The article highlights the interpretation of the concept of «corporate social responsibility» by Ukrainian and foreign scholars, which made it possible to formulate the author's own interpretation of this concept as a commitment by business to address environmental and social problems of public authorities or local self-government on a voluntary basis. The article generalizes conceptual approaches to disclosing the content of the above definition, in particular, from the standpoint of instrumental, political, integrative, ethical and stakeholder approaches. It is found that the instrumental approach considers corporate social responsibility as a means of making a profit by an enterprise. The political approach is based on the allocation of corporate citizenship and corporate constitutionalism. The integrative approach considers the need to include social needs in the circle of business interests. The ethical approach focuses on ethical issues that affect the relationship between business and the state and society. According to the stakeholder approach, the main goal of an entrepreneur – profit maximization – cannot be fully achieved without taking into account the interests of stakeholders. The article presents the main components of corporate social responsibility implementation, which include values, principles, forms, methods and evaluation of the results obtained. The author identifies the priority areas of cooperation between the state and business, in particular those that meet the needs of society for quality educational, health and cultural services, high-tech environmentally friendly products, and the creation of new jobs. It is argued that in the context of a constant shortage of budget funds, the synergy of cooperation with business will contribute to the welfare of the population, improve the environment and create favorable conditions for the development of entrepreneurship.

Regulatory and legal regulation of hydraulic structures and their impact on water safety of the Republic of Kazakhstan

The article discusses the issues of regulatory regulation and control of hydraulic structures (hereinafter referred to as GTS), as well as the current system of public administration. The purpose is to identify the problems of legal regulation of ensuring the safe management of GTS and to develop proposals for improving the current legislation and the mechanism of state regulation. To achieve this goal, it is necessary to solve the following tasks: – to determine the regulatory framework governing the system for ensuring the safe operation of GTS; – to identify responsible state bodies whose powers include the implementation of state policy in the field of water management, including regulation and control over the activities of GTS owners; – to identify conflicts in the norms of national law that impede the safe operation of GTS and problems of public administration in the field of GTS. The GTS is a complex mechanism that performs several tasks simultaneously to meet the needs of the country's economy and population. Consequently, the GTS system needs not only clear legislative regulation, but also effective public management. Every year, the state spends billions of budget funds within the framework of national projects and state programs aimed at reforming the GTS system, which currently represents materially worn-out water management facilities erected during the Soviet era. Currently, there are about 1,700 GTS in Kazakhstan, which, instead of developing the country's energy and agriculture sectors, are a burden on the country's budget. The lack of proper state control over the activities of GTS owners, combined with the lack of clear legislative regulation, creates a risk of emergency situations that can negatively affect the ecosystem of the region, as well as hydropower and irrigation in general. The results of the study made it possible to identify current problems of a legislative nature, the public administration system and develop proposals for their solution.

СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ ПРОТЕЗНОЇ ГАЛУЗІ В УКРАЇНІ В КОНТЕКСТІ ВИКОНАННЯ ЗАВДАНЬ СОЦІАЛЬНОЇ ПОЛІТИКИ ВОЄННОГО ЧАСУ

The consequence of any war is the appearance of a large number of injured civilians and military personnel. In 2009, Ukraine signed the UN Convention "On the Rights of Persons with Disabilities" and confirmed guarantees regarding the provision of persons with disabilities with rehabilitation aids and their social inclusion. The purpose of the article is to highlight the results of the research, which are related to the state policy of development of the field of prosthetics in the context of ensuring the rights of people with disabilities, their rehabilitation and social inclusion. The relevance of the problem under consideration is determined by the fact that in 2022-2023, the number of injured civilians in Ukraine increased by 15%, the military - by five times, and the organization of the activities of prosthetic and orthopedic enterprises does not allow to fully satisfy the needs in prosthetics. The research methodology was based on the use of such methods as: content analysis (to identify the main content of legal acts on providing persons with disabilities with technical and other means of rehabilitation), abstraction - in order to highlight the most essential characteristics of the development of the prosthetics and orthopedics industry, systematization, which made it possible to organize and bring to a certain degree of coherence the state policy measures necessary to ensure the development of the field of prosthetics. The tasks of the state in the context of the implementation of social policy are measures aimed at the development of the prosthetic and orthopedic industry and the establishment of a system of rehabilitation of people affected by the war. In order to streamline the system of prosthetics for people with disabilities, improve the quality of prosthetics and rational use of budget funds, in 2014 the government liquidated "Ukrprotez" as an intermediary in the distribution of financial resources. The next stage of the reorganization of the network of prosthetic and orthopedic enterprises was the transformation of state-owned enterprises into state-owned commercial ones. The practical significance of the article lies in the substantiation of the set of measures necessary for the reorganization and development of enterprises in the prosthetics industry, including issues of a strategic nature that require the development of an appropriate Strategy. The industry development strategy, in turn, should include decisions on organizational, technological, personnel, and economic issues of ensuring the effective operation of prosthetic and orthopedic enterprises.

ДЕФІНІЦІЙНЕ ПІДҐРУНТЯ ОЦІНКИ РЕЗУЛЬТАТІВ РЕАЛІЗАЦІЇ ДУАЛЬНИХ ОСВІТНЬО-ПРОФЕСІЙНИХ ПРОГРАМ У ЗВО

According to the main features, the dual form of acquiring professional competences is a business process with social features, which requires delineation and quantitative measurement of investing resources results in each ring of the intellectual capital chain of individuals and organizations formation. Among them are time, competences transferred from a mentor to a student, money invested in material, scientific-methodical, information-communication provision, software. Based on this hypothesis, the author's vision of methodical approaches for assessing the economic consequences of the dualization of the educational process in higher education institutions is outlined in the article. Without this definitional basis the work on the relevant toolkit is doomed to errors. The methodology based on it could be useful during the development of educational and professional programs by guarantors, the selection of an individual educational trajectory by applicants as a means of realizing personal professional potential, planning by organizations of participation in the implementation of academic and applied forms of their future employees training, when justifying the size of budget funding and application of other support tools by the state or local territorial communities of relevant initiatives. The results of the survey conducted by the authors based on a self-developed questionnaire are presented. It confirmed the favorable attitude of students, the academic community, employees of enterprises of intellectual digital businesses to dual educational and professional programs. The results of the questionnaire were laid in the basis of the generalization of benefits from the implementation of the dual education system, presented as a graphic model. The author's definition of the meaning of the definitions "effect" and "efficiency" is presented. Of all the types of effects that accompany the accent is made on the activity of social systems, the authors were focused on the economic effect. Economic-mathematical models for calculating the effect and efficiency of the dual forms of professional competence acquisition introduction in the higher education system are proposed.

ЦИФРОВІ ДИВІДЕНДИ ДІДЖИТАЛІЗАЦІЇ СИСТЕМИ УПРАВЛІННЯ ПУБЛІЧНИМИ ФІНАНСАМИ

The article examines and summarizes scientific approaches to the advantages and opportunities of implementing digital technologies in public finance management, which includes understanding the economic and social benefits that arise from digital decision-making, such as increased transparency, increased trust and increased efficiency. resource management. It was found that the transition to digital public finance management not only contributes to a more transparent and accountable government but also contributes to better decision-making processes and improved service delivery to the public. It analyzes in detail how digitalization ensures fiscal transparency, which increases the efficiency of the use of budget funds and public procurement processes with the help of modern digital tools, such as a single web portal for the use of public funds or an electronic public procurement system, and also positively affects the financial security of the state. In addition, the article examines the strengthening of the democratic participation of the public in the budget process, in particular, based on the implementation of the practice of participatory budgeting, to take into account the needs of citizens in public goods and services. It is emphasized that digitalization not only increases the quality of public services but also increases the effectiveness of budget policy as a whole. In addition, the significant impact of digital changes in the public finance management system on the growth of tax revenues and significant time savings of tax officials, other financial services, as well as taxpayers, which leads to an overall increase in productivity, has been investigated. The main focus is on the challenges that can hinder the successful realization of digital opportunities, including cyber security, digital divide issues, institutional capacity, etc., which require an integrated approach that takes into account technological, social, and regulatory aspects. It is emphasized that the successful implementation of digital dividends of digitalization of the public finance management system requires cooperation between the government, the private sector, and civil society.

Research the state of local budgets execution of Ukraine during wartime

The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the dominant place is occupied by local budget revenues. It was found that there were changes in the budget legislation in the conditions of martial law, which relate to the methods and ways of managing public finances, including local budgets through the simplification of the budget process procedure at the local level and the expansion of both the government and local authority’s powers in terms of management and use of budget funds. The dynamics and structure of local budget's revenues of Ukraine, as well as the implementation percentage of revenue's planned indicators of local budgets for the period 2020– 2022 and for January-August 2023 have been analyzed. The dynamics of local budget’s expenditures of Ukraine and the implementation percentage of expenditures planned indicators for 2020–2022 and for January-August 2023 have been studied. A comparison has been made of the total revenue and total expenditure of local budgets of Ukraine in 2020–2022, as well as for January-August 2023. The state of local budgets execution of Ukraine by general and special funds, as well as in general in 2021–2022 and for January-August 2023 has been studied. It was found out that, despite the war, the local budgets of Ukraine had an excess of revenues over expenditures, i.e., a budget surplus. Budget surplus was observed due to the influence of a number of factors, among which the growth of income from personal income tax and import VAT is significant. Problematic points in the execution of revenues and expenditures of local budgets of Ukraine during the wartime period have been indicated, including the occurrence of imbalances in local budgets and the need for further improvement of the national budget policy.

Marketing Strategy as an Effective Tool for Government Procurement Management

This article investigates theoretical and methodological approaches to developing a marketing strategy for public procurement management in the context of European integration processes and reform of the public procurement system in Ukraine. The necessity of implementing a marketing strategy as an effective tool to increase the efficiency and transparency of public procurement activities is substantiated under modern economic conditions. The conceptual foundations for the formation of a marketing strategy for public procurement management are defined. Its main goal is to build successful and long-term partnerships between public customers and supplier companies based on the rational use of budget funds and the development of effective competition. Priority functions of the marketing strategy are outlined: comprehensive marketing analysis of public customers’ needs; market research to find the most competitive suppliers; ensuring effective communication between all participants; and the implementation of effective marketing measures to increase transparency and the openness of procurement procedures. A universal step-by-step algorithm for the formation of a public procurement marketing strategy is developed, including the following: analysis of the current state and identification of deficiencies in the existing system; clear definition of targets, objectives and priority areas for reform; selection of optimal marketing tools; directly implement the strategy and continuously monitor the results. A comprehensive classification of the types of marketing strategies in public procurement by their target orientation is presented. To increase the validity and minimize risks in decision-making regarding supplier selection, an original mathematical model for the formation of competitive prices based on nonlinear programming methods is proposed. This model allows considering the interests of all participants in the procurement process: determining the optimal vector of prices for goods/services based on the utility functions and preferences of customers, their budget constraints, and the technological capabilities of potential suppliers. The versatility of the model lies in the possibility of its application for any number of participants and product groups. The implementation of an effective marketing strategy for public procurement management will contribute to the formation of a highly efficient, transparent and competitive public procurement system focused on the rational use of budget funds, the development of fair competition among suppliers, and the minimization of corruption risks in this area.