Ukrainian Companies Research Articles

Greenwashing and investment attractiveness of companies for «green» investments to the national economy

Greenwashing appears as an understudied category in the context of transparency, investment attractiveness of companies for making green investments. The purpose of the study is to identify greenwashing and model its impact on the investment attractiveness of Ukrainian companies in the context of green investments. For this purpose, identification of greenwashing and its influence on investment attractiveness was carried out for Ukrainian agriculture companies. Two-stage PLS-SEM modelling was used as a methodology. Taking into account the consistent research / modelling the relationships of explicit and latent variables, which allow us to detect greenwashing and describe its impact on the investment attractiveness of agrarian companies, which is determined at the operational and financial levels, the modelling results indicate the need for agricultural companies to focus on building the potential for long-term financial investments, the formation of a holistic regulatory environment regarding its activities in the field of sustainable development, as well as the regularity of information disclosure. Based on the identified factors that determine the impact of greenwashing on the investment attractiveness of leading agricultural companies of Ukraine, recommendations have been developed to minimize its signs and increase such attractiveness for investors in the context of the post-war recovery of the agricultural sector on the basis of sustainable development, overcoming the food and energy crisis and the European integration green transition.

Foreign Direct Investment as an Indicator of Environmental Policy

This article examines the problem of direct foreign investment in the context of the environmental policy of different countries of the world. Today, science has quite contradictory conclusions regarding the assessment of the effectiveness of direct foreign investments and its links with ecology. In Ukraine, direct foreign investment is largely believed to originate from offshore zones. Ukrainian companies are very often the "investors". This significantly narrows down both the innovative component of the country’s environment and the changes expected to be brought by direct foreign investment, including in terms of ecological development. Based on the data of the State Statistics Service of Ukraine, the direction of the rational policy of direct foreign investments was determined from the standpoint of identifying its connections with environmental indicators. It is empirically substantiated that the policy of regulating waste generation, the policy of spending on environmental protection, and the level of innovativeness of the country are promising. This article presents forecast models of the development of the areas of foreign direct investment policy formation identified in the study.

SECURING BUSINESS FLEXIBILITY IN CONDITIONS OF WAR IN UKRAINE

The article is devoted to development of provisions for securing business flexibility in conditions of war in Ukraine. It is recommended that even during the war Ukrainian companies should strive to follow the scientific approaches to management, including the process approach as one of the most widely used. The article stresses the advantages of process approach to management and Business Process Management as its practical implementation, such as standardization of business processes (allowing companies to continuously follow the optimal way to perform the business process, to automate it and to decrease the variability of its outputs); integration of different functional areas in company’s activity; improved productivity; continuous business process improvement; visibility, transparency and measurability of the company’s activity, allowing to determine and eliminate the root causes of business process failures; clear definition and distribution of duties, roles and responsibilities in the company; improved knowledge management and auditing procedures.
 Despite the point of view that Business Process Management decreases the business flexibility due to standardization of processes, the article states that being properly designed, business processes must have multiple alternative scenarios, allowing to quickly changing the way the business process is performed and thus improving its flexibility. But even if a company was not prepared for the scenario of war, it can follow the recommendations provided in this article in order to secure the flexibility of its entire business and separate business processes. Such recommendations include actualization the key reference points in the company’s activity (goals, customers, suppliers, products, etc.); identification of the most problematic business processes affected by the war; development or change of the business process descriptions, which must be more or less detailed depending on the level of process, its technological variability and the level of uncertainty in environment; reviewing the requirements to business processes outputs and inputs; and reviewing the business rules related to changes in business processes.

MONITORING ACCORDING TO ESG PRINCIPLES AND ITS IMPACT ON THE COMPETITIVENESS OF BUSINESS ENTITIES

The article defines that in recent years, the realization that certain corporate risks, such as environmental, social practices and corporate governance, can significantly affect the value of the enterprise, its competitiveness and development strategy in the long run. Today, the world is united to solve global problems of the present, which can be solved through the introduction of the latest technologies and a progressive approach to business assessment. The authors emphasize the importance of ESG-investing in the process of transformation into a low carbon economy and its impact on the competitiveness of enterprises. Arsenal of effective measures for the formation of a regulatory environment has been identified. ESG-Investment, the introduction of which in domestic practice will allow to make effective and optimal management decisions. The article substantiates that the practice of external independent evaluation of ESG-face based on open sources is becoming more and more popular in Ukraine. Changing the values ​​of human life in recent years and the Covid-19 pandemic showed the need for a strategic approach to environmental and social risks. It is determined that investors are increasingly insisting on companies with ESG criteria companies, international politicians and procedures. It is substantiated that ESG strategy is a very important tool for sustainable development that allows the enterprises of the DTEK group at the highest level to integrate environmental, social and management standards. The article proves that during the restoration of the country after Russia’s aggression, almost all investments will come to Ukraine on the basis of ESG, so the drivers of sustainable development increase. Therefore, Ukrainian companies today, in these difficult times, need help in understanding and implementing these principles.

CONCEPTUAL BASIS OF THE DEVELOPMENT OF ENTERPRISE’S EXPORT POTENTIAL

The effective operation of any company in the market is necessarily related to the analysis of consumer behavior. At the time of constant transformational changes in society, unpredictable risks that arise in the country, the question of understanding the theory of consumer behavior and the possibility of influencing it with the help of available resources is relevant. The purpose of the article is to reveal the essence of the concept of consumer behavior and the main elements that influence the customer’s choice, as well as how to correct behavior and minimize losses during a crisis and martial law. The development of society inevitably affects consumers, their needs are transformed, improved, and costs to satisfy these needs increase. Therefore, consumer behavior is changing and companies need to adapt to new conditions. The process of making purchase decisions, as a rule, takes place under the influence of various factors. This makes appropriate adjustments, facilitates or hinders the adoption of balanced decisions. The main factors that influence purchase decisions. The latest challenge was the coronavirus pandemic, which also affected consumer behavior and made quite a few adjustments. Due to the threat to health and the imposed restrictions, people’s habits, the frequency and places of purchases, the structure and volumes of consumption, the needs of the population and, in general, the behavior of consumers have changed. Now, not only merchandising, but the functioning of the country’s economy in general, satisfaction of consumer needs during the war is an urgent issue. Since the market was quite complicated by the consequences of the pandemic, consumer behavior was strongly influenced by military actions. It is worth noting that even during the war, Ukrainian companies show a high level of customer service that even some European companies cannot provide. Most from the very beginning of the full-scale invasion restored customer support, and later returned, and some even introduced discount systems and personal bonus systems. Government policy was also aimed at supporting users, interest charges, fines and penalties were abolished, which enabled the population to withstand the period of economic shock. In the period of such unpredictable global changes, increased risks, consumer behavior undergoes a noticeable transformation. However, companies constantly monitor the situation and show that they are well aware of the needs of their customers and can adapt to modern trends, thereby supporting the economy of the country and their consumers.

ПРОБЛЕМИ ФОРМУВАННЯ ТА ВПРОВАДЖЕННЯ СТРАТЕГІЧНОГО УПРАВЛІННЯ ВЕЛИКИХ КОМПАНІЙ УКРАЇНИ

The article examines the problems of the formation and implementation of strategic management of large Ukrainian companies. A study of the content of strategic management and its process of formation and implementation in the organization was conducted. On the basis of the analysis of scientific literature, a proper definition of strategic management was formulated. The main ways of increasing the market share of domestic companies are identified. An analysis of the strategic management of the largest domestic and American retailers was carried out.
 Based on the results of the analysis, the reasons and prerequisites for the emergence of existing problems of strategic management in Ukraine were summarized. The components of strategic management, such as the mission, strategic vision and organizational structure, were compared in one of the largest domestic and American retailers. The main groups of strategic management problems in Ukraine have been identified. A graphic diagram has been developed that reflects the connections in the mechanism of strategic management for similar companies. By comparing such components as: defining a strategic vision and forming a mission, setting long-term and short-term targets, publicity, developing a strategy, implementing the chosen organizational strategy and evaluating activities, introducing corrections to the mission, target indicators and evaluating differences in approaches, ways of solving existing problems in the areas of strategy management. The leading elements of strategic management of large companies and the prospects for further development in this direction are indicated.

Creating Social Reality by Soviet Children's Publishing Companies in Ukraine in the 1920s and 1930s

The article deals with the influence of state ideology on children, as carried out through state control/supervision of book publishing. The purpose of this study is to demonstrate the peculiarities of creating (a new) social reality by means of children’s literature in the 1920s and 1930s in Ukraine. The research material is a selection of publications of the Ukrainian specialised publishing houses Ditvydav and Molodyi Bilshovyk. The results of the analysis show that 46% of the books in the corpus contain the following keywords: revolution, civil war, Pioneers, Little Octobrists, Soviet holidays, Lenin, Stalin, collective farms, collectivisation, industrialisation, metallurgy, factory, mines, and so forth, that is, they contain an emphasised ideological component. Soviet society’s rejection of the national tradition, even in the face of the policy of Ukrainianisation, is also confirmed. The dominance of Russia and its representatives in comparison with other republics in the USSR and the limitations of gender roles in the constructed worldview are also demonstrated.

Marketing Communications in Differentiation and Positioning of Ukrainian Agrobusiness

The aim of the article. The purpose of this article is to study the experience and develop recommendations for improving marketing communications aimed at differentiating the products of agro-industrial enterprises of Ukraine and determining the position of such companies and their products in the markets. To achieve this goal, the roles of STP-marketing in the agro-industrial businesses of Ukraine are analyses in this article. The ways of increasing the efficiency of differentiation and positioning are also analysed, taking into account the personalization of interaction, Ukrainian heritage and foreign experience in marketing communications. Analyses results. The role of marketing communications in the differentiation and development of positioning strategies of Ukrainian enterprises are examines in the article. The object of the study is the agro-industrial sector, which has a special place in the national economy of Ukraine for over thirty years. The role of agribusiness is growing even more in times of crisis or wartime. The importance of finding new ideas and ways to differentiate the supply of agricultural companies are analysed. Attention is drawn to the need to build effective marketing communication campaigns that can inform target markets about the features of the agribusiness and its supply, compared to competitors. The important role of communication appeals in the formation of a clear position in the minds of consumers, suppliers, competitors and contact audiences and the corresponding perception of the proposed value are noted. The research highlights the importance of establishing communications in the STP marketing process. At the same time, agricultural enterprises must choose at which level to position themselves: at the level of product, brand or company. This is important for the selection and rational combination of appropriate of marketing communications tools, which influence not only the costs of the enterprise, but also the success of the marketing strategy. Special attention in this article is paid to the requirements of modern consumers who need special treatment. The key to the success of differentiation and positioning today, and consequently marketing communications are the personalization of interaction and the desire of customers to share information about themselves. It is proved that personalization should become a part of a modern marketing communication campaign of any agribusinesses in Ukraine. An important differentiator for the Ukrainian agricultural sector - a long time on the market - is analysed separately. Agribusinesses in Ukraine and relevant government agencies should use a variety of marketing communications in order to give agricultural products a distinct look, different from other producers and countries with a well-formed and well-founded position. Conclusions and directions for further research. Modern approaches to promotion policy with the use of powerful marketing communications tools can help the development of agro-industrial enterprises in Ukraine today. Communications can become a mechanism for identifying manufactured goods or the company itself, help to effectively differentiate and position agribusiness. However, marketers of Ukrainian agricultural enterprises should make more efforts to understand their consumers and the peculiarities of their behaviour. We should pay attention to the experience of large agricultural companies in Ukraine and the world and use their positive experience to attract additional attention to the current supply. In the following studies, it is advisable to pay attention to the experience and heritage of Ukrainian agribusiness, especially in foreign markets

Improving the Financial Stability of IT Companies through Social Media Marketing

In the context of the COVID19 pandemic, many companies face the problem of declining financial stability. IT companies are unique in this aspect, because their field of activity is entirely based on digital platforms and does not require direct contact with customers. Besides, social media marketing is becoming increasingly popular. The study of the impact of social media marketing on improving the financial stability of IT companies becomes urgent under the conditions of fierce competition, when it is necessary to ensure high rates of financial stability. The aim of the study is to determine the impact of social media marketing on improving the financial stability of IT companies. The data sample for this study includes the 20 largest IT outsourcing companies in Ukraine in 2020. The study was conducted using linear regression models, which were tested by the least squares method. The impact of social media marketing was introduced into the model through the use of a dummy variable. The results of the study showed that social media marketing has a positive statistically significant impact on Profitability of Cash, Profitability of Cash Outflow, Profitability of Cash Inflow, Profitability of Net Cash Flow. The obtained results can be used to assess the impact of social media marketing on cash flow indicators and financial stability of IT companies. The study opens up new areas for further research, in particular the impact of the established brand of the IT company in social media on its financial stability.

The Influence of the Innovation Potential of Personnel on Strengthening Economic Security of Ukrainian Enterprises in the Post-War Period

The article aims to determine the influence of the innovation potential of personnel on strengthening economic security of Ukrainian enterprises in the post-war period. The object of the article is the process of strengthening economic security of Ukrainian enterprises considering the use of innovation potential of their personnel. The study uses general scientific theoretical methods: generalization, explanation, grouping - to analyze economists’ views of the study object and draw conclusions of the content analysis of primary sources, analysis and synthesis - to clarify the main scientific categories of the study, substantiate new conceptual provisions. Four obstacles have been identified to the positive influence of the innovation potential of personnel on strengthening economic security which consist in the absence of an innovative component in the advanced training program for personnel of most Ukrainian companies and government institutions; an indicator related to the innovation potential of personnel in the regulatory legal acts of Ukraine on innovative development; joint projects of the state and private partners to increase the innovation potential of personnel; a relevant state body that would deal with strategic issues of cooperation with business structures and other private enterprises. The article proposes directions of solving the identified problems. The proposed directions are of scientific novelty and practical value and can be used in development of joint projects to strengthen economic security in the energy sector, construction, import substitution and other fields. Consideration of innovative competences, technical and professional potential will allow solving the issues of combating terrorism, cybercrime, protecting critical infrastructure, eliminating consequences of emergencies and environmental disasters, restoring activities of enterprises in various sectors of the economy.

World experience of forming organizational and economic mechanism by forestry management on the basis of market economy

The article summarizes the results of research on world experience in forming organizational and economic mechanism of forestry production on the basis of a market economy. It is analyzed that the production of roundwood and harvesting capacity is growing, especially in the Carpathian region and Polissya. The turnover of round timber production requires enhanced control and monitoring. The largest exporters of wood are private companies in Ukraine, but the dynamics shows a sharp decline in the supply of Ukrainian wood in recent years. This is due to the strengthening of European requirements and the need to increase the area of certified forests. Examining the dynamics of forest certification, it can be argued that Ukraine is a leader in terms of increasing the number of supply chain certificates. The advantages and disadvantages of forest certification are identified, which indicate the implementation of the principles of balanced development, increasing economic efficiency and lack of public funding and accredited institutions. Based on the experience of European countries, the forms of ownership and forestry of the EU countries, as well as indicators of wood stocks were analyzed. The world market is now gradually increasing the demand for timber. It is determined that the main market leaders reduce the demand every year, so to solve the problem of selling their own wood, it is necessary to introduce a plan of domestic efficient sales. It is proved that the main problems hindering the development of new directions of forestry production and forest industry in general are low interconnection of forestry and wood processing industry; low technological level; weak innovation activity; low efficiency of forest resources use. As the experience of the world shows, overcoming the problems of development and increasing forestry production is possible through the creation of production clusters. The development provides an opportunity to increase the efficiency of orestry enterprises through investment, innovation, supply and marketing, and information exchange.

EUROPEAN INTEGRATION DEVELOPMENT PLATFORM OF INNOVATIVE ENTREPRENEURSHIP OF UKRAINE

The fundamental processes of innovation of the global economic system and the dynamic development of industry 4.0 put forward among the strategic priorities of economic development of Ukraine the development of domestic innovative entrepreneurship as one of the main tools for the inclusion of Ukrainian companies in the global value chains. Systemic development of innovative entrepreneurship implies both maximum mobilization of the national scientific and technical resource and its deep integration into European innovation networks. Study of the system of factors related to the development of innovative entrepreneurship on the GDP of Ukraine, and justification of the key directions of its development based on the implementation of tools and mechanisms provided by the Association Agreement between Ukraine and the European Union. An integrated methodological approach based on the use of general scientific and special methods of scientific research, primarily economic and mathematical modelling and extrapolation, as well as statistical and graphical methods in the processing and synthesis of statistical data and their reflection. The conducted econometric analysis showed that the most significant impact on GDP is exerted by such factors of development of innovative entrepreneurship as total expenditures in the areas of innovation, research and development, purchase of machines and equipment and software, introduction of innovative products, investment in fixed capital. Full-scale implementation of the tools for the development of innovative entrepreneurship, laid down in the Association Agreement between Ukraine and the European Union, will ensure the dynamic spread in the Ukrainian economy of new forms of research and development (R & d), large-scale implementation of their results in economic practice, as well as the intensification of international technological transfer of domestic economic entities.

Content marketing as a modern element of a company's marketing strategy

Methods. The results were obtained with the application of the following methods: abstraction – when highlighting the essence of content marketing; structural-logical and semantic analysis – to clarify and organize terminology; comparison – to systematize types of content and determine the differences between platforms for content promotion and information visualization; system analysis – to develop the stages of content marketing strategy formation; methods of graphic analysis – for visualization of the content marketing strategy map; logical generalization of the results – for the development of recommendations and conclusions. Results. Approaches to the definition of Internet marketing as a tool for improving the activities of enterprises are considered, the essence of the concept of content and content marketing is analyzed, the areas of their application and their place in the marketing activities of enterprises are determined. The specifics of the application of content marketing in the activities of companies are analyzed. The most popular types of content are considered, their characteristics are given, the most popular channels and social networks that are used as platforms for content distribution are given. The periodic table of content marketing according to K. Lake was studied and analyzed, the main principles of the corresponding table and its main elements were studied. The specifics of using the POST method for the development of a content marketing strategy and its main elements are analyzed. The indicators of the effectiveness of the use of various channels of information distribution and types of content were analyzed by using the main metrics, including indicators that measure the size of the audience, the response and loyalty of subscribers, as well as the level of their involvement. The main directions of improving the use of content marketing for modern Ukrainian companies are outlined. Novelty. A comprehensive content marketing strategy map has been developed, which contains conceptual provisions on the stages of creating a content marketing strategy, as a tool for improving the company’s marketing strategy. Practical value. The proposed comprehensive map of the content marketing strategy is a visual basis and a step-by-step model for developing a marketing strategy for a company of any industry, which makes it possible not only to visualize information about the marketing activities of the enterprise, but also to form an effective toolkit that combines types, types of content, to determine promotion platforms, analyze the experience of competitors, create a system for evaluating the effectiveness of the proposed measures, create an effective content plan, organize its implementation, evaluate the effectiveness of the content marketing strategy in qualitative and quantitative terms, and make a decision to adjust them if necessary.

Analysis Voluntary Carbon Pricing Programs for their Further Adoption by Ukrainian Enterprises

The wide spreading of the voluntary carbon pricing practice will lead to the efficiency of governmental policies towards low-carbon an economy, since they will be able to adopt clearly anticipated price policies in Ukraine and other countries. But adopting the internal carbon pricing programs by domestic enterprises is challenging due to expose to political, energy, financial and other crises in Ukraine and should be carefully studies in prior. Thus we offer considering best experiences of European companies that have already effectively and efficiently incorporated carbon pricing schemes into their management processes and strategic decisions. For this purpose, the theoretical issues of implementing voluntary carbon pricing programs by domestic enterprises have been investigated. Theoretical and practical base of the article consists of general economic and environmental economic principles, works of international and national scientists in the field of carbon pricing. This study provides analysis of the effective tools of mitigating risk associated with climate change policy and regulations, which can be applied by domestic firms in Ukraine. Using internal carbon pricing programs as a risk management tools, we described potential benefits, costs and limitations of the program. We also introduced the business study case how to apply the internal carbon pricing tool, in particular, shadow price by a company. This example proposes a methodological approach to implementing a shadow price tool. Thus, can be applied by domestic company in order to identify the feasibility of low-carbon emission investment and make right investment decision towards decarbonisation. Further analysis reveals that internal carbon pricing programs can be implemented by domestic firms as an efficient strategy and enable a greenhouse gas emissions reduction in compliance with the future or current national target. Our study provides practical recomendations through which Ukrainian companies can address climate risk and provide guidance to governments and regulators for the forming and further implementation of national environmental policies.

Conceptual principles of the green technologies introduction in the logistics activities of Ukrainian companies in the context of the implementation of European environmental programs

The article reveals the essence of the conceptual approach to "green" technologies in the logistics activities of enterprises. The concept of "green" technologies has been clarified as technologies that use environmentally safe production processes and supply chains in comparison with the production methods traditionally used at enterprises. The role and opportunities of Ukrainian environmental logistics in the European Green Deal have been studied. It has been established that the European Green Deal is a program of the European Union aimed at protecting the climate and the environment. This program is aimed at making the economies of the European Union countries more resource-efficient, canceling greenhouse gas emissions by 2050 and separating economic growth from the use of natural resources. Currently, Ukraine is only planning to join the European Green Deal, declaring in the National Economic Strategy the intention to achieve climate neutrality by 2060. The state and general trends of the development of strategic logistics infrastructure projects of Ukraine in the context of the implementation of the Green Deal and Digital Europe programs are analyzed. The Europian Green Deal is a dynamic instrument that is at the stage of formation. The purpose of the article is the development of theoretical and methodological foundations, applied recommendations regarding the prospects of "green" technologies in the logistics activities of Ukrainian enterprises: their concepts and features of implementation within the framework of the European Green Deal and Digital Europe programs, "European Union for the Environment" (EU4Environment), development of sustainable logistics in Ukraine, features of application in specific logistics processes, problems and prospects, logistics strategy of Ukrainian enterprises. The process of applying "green" technologies in supply chain management is analyzed. In the logistics chain, processes related to supply, production, warehousing, transportation and distribution are involved, therefore, logistics activities are focused not only on the internal business processes of the enterprise, but also have a significant impact on the environment and contribute to the emergence of negative environmental consequences. In connection with the above, the concept of "green" (sustainable) supply chains, which provides for a minimal harmful impact on the environment during the implementation of logistics business processes, has recently become widespread.

On the Investment Attractiveness of Ukrainian Companies

The geographical location of Ukraine provides a multitude of possibilities for successful investment activity. There are rich natural resources, a fertile soil and a qualified low-cost labour force. On the other hand, investors have to deal with historical ties to the Soviet Union, corruption, and political instability exacerbated by occupation of part of the territory by Russia. This paper deals with the possibility of identifying the investment attractiveness of the particular sectors in Ukraine by the level of concentration measured by the Herfindahl-Hirschman index. Accounting data of companies taken from the Orbis database are evaluated by ABC analysis and the general linear model. The results point to significant dependency of variables representing investment attractiveness on the Herfindahl-Hirschman index, where deviations are explained by sectoral specifics.

CREATIVE STAFF AS A FACTOR OF THE ENTERPRISE’S SUCCESS

Changes in the economic, technological, social and demographic situation in recent years have caused a number of new phenomena at all levels of economic activity. These include increasing the availability of information and the speed of exchange; changes in the structure and nature of consumption of goods and services; increasing the rate of change in the economy and its discrete nature; increasing competition. At present, it is not enough for companies to provide quality products and services in order to be successful in their field, as the number of similar products and services on the market is growing every year. Therefore, the creation of unique products and making effective extraordinary creative decisions come to the fore. Analysis of the experience of the most successful companies revealed key factors in their success. This promotes the development of the creative abilities of staff; creating a highly productive work environment; involvement of the most talented and creative managers; providing processes, methods and funding to support creative initiatives. In other words, we are talking about the formation and development of creative staff.To confirm the impact of staff creativity on entrepreneurship, the authors analyzed global indices of creativity and entrepreneurship. The analysis allowed us to conclude that there is a significant link between creativity and entrepreneurship. Thus, it can be argued that creativity is an important component of successful entrepreneurship. This means that the more creative the company and its potential, ie the more the team is able to think creatively and create creative ideas, the more innovative products and services the team can provide, and the greater the success of the company.Research shows that Ukrainian companies employ people who have great intellectual potential, and who are able to generate creative ideas and turn them into innovations. However, there is a number of reasons why employees cannot realize this potential and convert creative ideas into innovation. These reasons include both objective and subjective. Objective reasons are the lack of funds and the weak mechanism for implementing new ideas in the activities of enterprises, low employment, the outflow of the most qualified personnel abroad. Subjective reasons include the following: the adherence of managers to management methods that were formed in a team economy; weak motivation of work behavior; fear of changing the usual way of working; unwillingness to make efforts for additional training.Thus, the issue of forming and stimulating the development of creative thinking of the staff of domestic enterprises and organizations is extremely important.

Автоматичний міжнародний обмін податковою інформацією: особливості попередніх умов запровадження в Україні під час воєнного стану

Introduction. The main trend in the international tax cooperation is to create institutional conditions to enhance the transparency of the ?nancial ?ows of multinational enterprises for tax administrations and to provide them with relevant information to assess and examine transfer pricing risks. The OECD provides governments with model legislation in the context of this issue, which brings to the fore the issue of its implementation to make the international exchange of tax information work automatically. Problem Statement. To determine the status of implementation of the OECD recommendations on substantial prerequisites for the automatic exchange of international tax information in Ukraine, in particular the peculiarities of their implementation in the martial law period. Purpose. To analyze approaches in the sphere of international exchange of information for tax purposes and to evaluate the status of implementation of substantial preconditions for the introduction of country by country reporting of the international group of companies. Methods. The comparative analysis of the national tax legislation and OECD recommendations regulating the aspects of creation of substantial preconditions for automatic international exchange of tax information was carried out. Results. The list is highlighted and the essence of essential preconditions for countries to obtain access to the international exchange of tax information is revealed. The level of implementation of the stages of introduction of country by country reporting of the international group of companies in Ukraine has been analyzed with the focus on the creation of the appropriate institutional conditions for the implementation of OECD recommendations. According to the results of the research, it has been proved that further steps of formation of the mentioned prerequisites in the country are regulation of con?dentiality aspects of tax information, which is the subject of international automatic exchange, which should correspond to the international approaches with an emphasis on the changes, caused by the introduction of martial law. Conclusions. Having joined the OECD Enhanced Cooperation Programme and committed to implementing the BEPS Action Plan, Ukraine is incorporated into the global tax regulatory framework. After the stage of drafting and approving legislative norms, creation of essential preconditions for obtaining and access to the international exchange of tax information, the next step is to ensure its confidentiality. In this process, it is important to protect the national interests and national security of Ukraine of income and property and prevention of tax evasion.

Administrative and legal regulation of the provision of financial services in Ukraine: a comparative aspect

The formation of an appropriate mechanism of administrative and legal regulation of services in the field of financing was carried out at each stage of its development by annually expanding the theoretical (legislative and doctrinal-scientific) and practical basis, providing greater opportunities for consumers to exercise their rights to prompt and prompt service. To date, the topic studied by the authors is one of the most developed in Ukraine. The article analyzes the possibility of formulating a quality mechanism of administrative and legal regulation of financial services in Ukraine through the prism of European integration processes and preventive measures. An extensive analysis of the current financial system of Ukraine is given. The administrative-legal, informational and anti-corruption components of the regulation of financial services are highlighted. It was also found that an important new form of incentive funding for the regions were competitions for budget subventions for the achievement of achievements, rather than their absolute level, which allows them to participate effectively in depressed regions. The strategy of development of the Ukrainian financial market is aimed at its transformation into the main mechanism for attracting investment by Ukrainian companies, creating conditions for effective investment of private and pension savings. The authors revealed the steps and stages of establishing the procedure for providing financial services in terms of such an integral principle of the modern formation of the process of providing services in Ukraine as the principle of service. As a result of the study, in addition to the classic administrative component of financial services, information and anti-corruption services were singled out. The general and special jurisdiction for committing offenses in the field of regulation of financial services at the level of bylaws of Ukraine is analyzed.

The impact of the war with Russia on the export/import of Ukraine and possible tools to restore the Ukrainian economy

The war posed a new challenge to the Ukrainian economy: how to ensure the recovery of Ukrainian exports / imports and enable businesses to recover after the war. The aim of this study was to identify possible tools of the customs tariff mechanism that will help Ukrainian companies to recover and start working. This study is comparative and compares the structures of customs and tariff regulation of the EU and Ukraine, both in pre-war Ukraine and during the war. A poll conducted in 2022 shows the attitude of Ukrainian business to reforms and the introduction of new instruments of the customs tariff mechanism. The survey was conducted among 76 companies engaged in exports and import, of which 29 have an import component in their goods. The survey examined the business response to the introduction of the proposed innovations in Ukraine. The research methodology is based on qualitative and quantitative research methods. This study proposes ways to improve the customs tariff mechanism in Ukraine, namely the presentation of the latest models to improve the existing customs tariff mechanism, which were developed in early 2022, and are effective for the recovery of the Ukrainian economy after the war. This study also includes an analysis of the impact of the proposed models on the achievement of sustainable development goals in Ukraine in the future.