Directions Of State Policy Research Articles

Методика определения оптимальных параметров остановочного пункта общественного транспорта

The article describes a study to determine the optimal parameters of a public transport stop. One of the directions of state policy in the field of transport services for the population in cities is the development and priority of public transport. Reducing the time delays of public transport can increase its attractiveness and increase the number of users. On a section of the road network with a stopping point for public transport, the length of the stopping area and the distance from the stopping point to the stop line of the regulated intersection have a significant impact on the delay time of individual and public transport. The aim of the study is to reduce the loss of time for road users by optimizing the parameters of a public transport stopping point based on the established dependencies of vehicle delay time on the length of the stopping area and the distance from the stop point to the stop line of the regulated intersection. The work uses the methods of simulation and mathematical modeling, the theory of traffic flows, methods of field observation and statistical analysis. In the theoretical part of the study, the processes of movement of traffic flows of individual and public transport are described, the hypothesis of the study on the type of mathematical models of the delay time of individual and public transport from the parameters of the stopping point (the length of the stopping area and the distance to the stop line of the regulated intersection) and the objective function are defined. To conduct experimental studies, simulation modeling of the movement of traffic flows is used. Mathematical models have been developed for the influence of the length of the stopping area and the distance of the stopping point from the stop line of the regulated intersection on the average delay time of individual and public transport at different traffic intensity of individual and public transport, which are described by a power function. On the basis of the results obtained, a method for determining the optimal parameters of the stopping point has been developed. Using the methodology on one section of the road network with a public transport stop, it is possible to reduce time delays by 10%. The scientific novelty of the study lies in establishing the dependence of the delay time of individual and public transport on the parameters of the stopping point (the length of the stopping area and the distance of the stopping point from the stop line of the regulated intersection). Further research will be aimed at studying the influence of the stopping point parameters on the choice of the optimal priority method for buses when passing regulated intersections due to the adaptive control of traffic light objects.

Генеза управлінського впливу на становлення позашкілля в часи незалежності України (кінець ХХ – початок ХХІ ст.)

The article represents an analysis of formation and establishment of managerial influence and state educational policy during the independence of Ukraine (the late XX – early XXI centuries) regarding the out-of-school system, and emphasizes the importance of out-of-school education as an important component of the country’s national education system. It has been noted that in the context of the reform of the national education system, out-of-school education should become an important component of the educational structure of each region of the state. It has been shown that out-of-school education institutions should significantly complement school education, provide each student with the opportunity to determine preferences and realize their abilities, interests and commitment in the direction of activity. In the final result it can be the basis of student’s professional activity. The normative and legal framework that determines the direction and trends of the state’s educational policy, including out-of-school, has been highlighted. The author has singled out the stages of the formation of state policy in the field of out-of-school education, has emphasized the importance of support by the state government and local self-government bodies for the activity and development of out-of-school education institutions in the conditions of the transformation of the educational sector of Ukraine. It has been noted that an important direction of state policy and managerial influence in the field of out-of-school education is the adoption of state target programs as interconnected tasks and measures. They are aimed at solving the most important problems of the development of the state or its individual branches. An important stage in the implementation of the state educational policy is the approval and implementation of educational programs of each region. This contributes to the development of out-of-school system and the effectiveness of solving the main educational tasks in the context of reforming the national education system of Ukraine.

DEVELOPMENT OF THE PUBLIC HEALTH SYSTEM IN THE CONDITIONS OF CURRENT CHALLENGES AND THREATS

The aim: Analysis of the development and optimization of the public health system in the face of current challenges and threats. Materials and methods: Bibliographic, information-analytical, statistical methods and content analysis were used in the study. An analysis of the regulatory framework for the development of the public health system, including WHO strategic documents and national legislation was conducted. A critical assessment of the pre-existing public health system under the Semashko model was provided. The main stages of development of the new public health system of Ukraine, it's structural, financial and economic, organizational and managerial, scientific and educational, information and communication aspects are described. Reporting materials of the Public Health Center of the Ministry of Health of Ukraine and regional health centers, the state institution «Center for Medical Statistics of the Ministry of Health of Ukraine» and state institutions «Laboratory Centers of Ukraine» were analyzed. Results: The development of the national public health system in Ukraine is carried out in accordance with the main directions of state policy, recommendations of the WHO and other international organizations in health care and aims to ensure health and well-being, prevent and minimize the negative consequences of current challenges and threats to population health. The public health development strategy is defined and enshrined in the legal framework. Structural development includes the creation of a national, 23 regional public health centers, a network of local structures, their staffing, the formation of a network of training institutions and their continuous development. The organizational and managerial strategy provides coordination of activities, intersectoral and intersectoral cooperation, improvement of technological and resource provision of institutions and institutions of the public health system. Financial and economic activities include multi-channel financing of structures and public health activities. Information and analytical activities provide effective monitoring of health and well-being, obtaining organizational and managerial and government structures objective information for making sound management decisions. Conclusions: Development of the national public health system in Ukraine and its optimization is carried out in accordance with the main directions of state policy, recommendations of the WHO and other international organizations in health care and aims to ensure health and well-being, prevent and minimize the negative consequences of modern challenges and threats to population health. Optimization of the public health system includes a number of measures of functional-structural, organizational-administrative, regulatory, financial-economic, scientific-educational, information-analytical nature, aimed at ensuring the implementation of the main operational functions of public health.

СУТНІСТЬ ІНФОРМАЦІЙНОЇ БЕЗПЕКИ В УМОВАХ РОЗВИТКУ СУЧАСНОГО СУСПІЛЬСТВА

The article considers the conceptual foundations of the essence of information security of Ukraine from the standpoint of various researchers. The analysis of scientific sources revealed that information security in general and at the elemental level is characterized by scientific, systematic and has many aspects. It is proved that ensuring information security of Ukraine is a defining direction of state policy, on which the existence of the state, its national security, socio-economic development and the corresponding place in the world community will depend. Objectives of the state policy of Ukraine in the field of information security: protection of information sovereignty of the state in modern conditions of globalization; ensuring information adequacy for decision-making by state bodies, enterprises and citizens; realization of constitutional rights and freedoms of citizens, society and the state to information. Emphasis is placed on the main tasks of the state information policy and the purpose of the state policy in the field of information security of Ukraine is to manage real and potential threats in order to create the necessary conditions to meet the information needs of man and citizen and national interests. The study of the essence of information security of Ukraine is associated with the formation of a quality information security system that will meet modern requirements and urgent needs of Ukraine. The shortcomings of the state information policy of Ukraine in modern conditions are revealed, which are connected with the lack of effective state policy, insufficient development of the national information and communication infrastructure. It is established that the state policy in the field of information security can be presented as a set of national goals, interests and values, strategies and tactics developed and implemented by public authorities to regulate and improve information processes in all spheres of society and state. Today, in order to develop an effective system of information security in Ukraine, there is a need for a thorough study of the works of scientists and researchers on this topic.

DETERMINATION OF ECOLOGICAL AND ENERGY CRITERIA FOR EVALUATING THE WORK OF PIG FEEDING COMPLEXES

The main directions of state policy in the field of environmental protection, rational use of natural resources, ensuring environmental safety in accordance with the Constitution of Ukraine. Today, the ecological and energy factor is one of the most important conditions for the life of agricultural systems for various purposes and society as a whole. The growth of environmental problems become obvious indicators of insufficient development of not only technical means to prevent environmental pollution, but also the need to study the relationship of environmental problems with energy and economic processes occurring in the electrotechnological complexes "livestock production - waste treatment and disposal - environment". The complexity of the practical tasks of comparing production and natural potentials requires not only new principles and a new management organization but also the creation of a unified system of environmental and energy norms and standards. And this, in turn, presupposes the formation of fundamentally new information processes that go beyond traditional economic information. At the present stage of development of the pig breeding industry, in connection with the contradictions between economic activities and the environment, the problem of ecological and energy optimization and finding criteria for evaluating production is quite acute. The assessment of nature intensity can be carried out for an individual enterprise or when designing objects. Obviously, with the same volume of production, those complexes with the cleanest technologies or more efficient methods of waste treatment have a lower natural intensity.

SYSTEM ELEMENTS OF RUSSIAN PREVENTIVE LAW

Abstract: the need of society for the prevention of offenses is realized by the legislator by the adoption of laws on countering and preventing offenses. The main directions of state policy in the fight against crimes and administrative offenses, such as corruption, extremism, terrorism, illegal migration, illicit drug trafficking, environmental security offences, juvenile delinquency and others, as reflected in the accumulated regulatory framework in this area, including the priority of a preventive approach to offences before punishing them, make it possible to state the need to form a new branch of law – preventive law. The article proposes the institutional structure of preventive law, justifies the allocation of four of its institutions: subjects and other persons of the prevention of offenses, the main areas of prevention of offenses, types of prevention of offenses, forms of preventive influence. The pre-established institutional structure of preventive law stemming from the laws governing preventive legal relations, it will appear as a structural model for the law enforcement officer, as well as the legislator, allowing the latter to approach the improvement of preventive legislation with a systemically important orientation of regulatory legal acts

Вимушена міграція в умовах високої соціальної вразливості населення України

The forced migration of the population of Ukraine in the context of high social vulnerability is researched in the article. The aim of the article is actualization of the problematics of the forced migration researches in the context of social vulnerability of the population; determination of the actual problems of regulating the forced migration of the population of Ukraine in today’s conditions and through the prism of planning the priorities of post-war recovery. The results of the research are theoretical generalizations about the essence of forced migration and it’s interrelation to the population social vulnerability. A retrospective analysis of the migration of the population of Ukraine confirmed that forced migration was characteristic of the second and third migration waves of the 20th century. Faced with forced migration in 2014, legal, organizational and other mechanisms for regulating these processes were formed in independent Ukraine. However, given the scale of forced displacements in 2022, they should be applied more comprehensively and effectively. The analysis of trends in forced migration since 2022 rejected the hypothesis about the high potential of the population re-emigration, that was widespread in the first half of the year of the Russian invasion. Significant migration losses in the conditions of a demographic catastrophe determine the urgent need to regulate forced migration. The analysis of the projects and measures of the Recovery Plan of Ukraine related to the regulation of forced migration and the reduction of the population social vulnerability confirmed their overly extensive and unsystematised list and the risks of high formalism during implementation, taking into account the low political culture in Ukraine. In this regard, the basic directions of state policy are proposed that are support for internally displaced persons, stimulation of re-emigration to Ukraine and effective use of migration capital by directing migrants’ remittances for investment purposes, transfer of acquired rights from social insurance upon return. Key words: forced migration; social vulnerability; internally displaced persons; refugees; potential of non-return; re-emigration; resilient economy and society

ОСОБЛИВОСТІ ТА ЗАВДАННЯ УПРАВЛІННЯ СПОРТИВНО-ОЗДОРОВЧОЮ ДІЯЛЬНІСТЮ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

Globalization processes affect all spheres of economic activity, including sports and health activities, changing this management style. It should be noted that globalization can, directly and indirectly, affect sports and health activities, having significant consequences or vice versa. Such a modern challenge of globalization is COVID-19, recognized by the World Health Organization as a global pandemic. The aim of the study. The article aims to study the features and tasks of managing sports and health activities in the context of global challenges. Peculiarities and functions of managing sports and health activities in global challenges are studied. It was determined that a significant aspect in the management of sports and health activities is state regulation and support, which ensures the introduction of a healthy lifestyle and improvement of the physical and psychological state of the population. The main directions of state policy in regulating the market of sports and health activities are disclosed. They include organizational activities for holding mass competitions, sports and health events, and training highly qualified specialists. The directions of management of sports and health activities in Ukraine have been determined, including the development of the legislative and regulatory framework, improvement of the management structure, and transition to programmatic management. The factors that significantly impact the direction of sports and health activities include: funding systems; targeted improvement and improvement of the personnel training system and scientific and methodological support; expansion of international movements; the use of best practices. It is emphasized that among the main tasks of developing sports and health activities in Ukraine is a public-private partnership, which ensures an optimal combination of state management with the creation of conditions for market regulation of socio-economic processes in this field.

ТРАНСФОРМАЦІЯ ПІДХОДІВ ДО ОЦІНКИ КОНКУРЕНТОСПРОМОЖНОСТІ УКРАЇНИ

The challenges revealed during the COVID-19 pandemic justified a change in the approach to determining the competitiveness of countries, their priorities to ensure resistance to future shocks. High competitiveness is one of the main conditions for development and viability in general. The aim of the study is to identify directions for the transformation of approaches to assessing Ukraine's competitiveness in the context of COVID-19 pandemic. Additional features of assessing the competitiveness of countries after the 2020 COVID-19 pandemic have been established: a look into the future ("tomorrow's markets") - development and implementation of new technologies, waste-free production and consumption, environmental friendliness; growing importance of digitization in the processes of public management and service provision; updating company training programs and expanding investments in skills needed by personnel to work in "tomorrow's markets"; the priority of products and services based on 3D, 4D printing and modeling technology, biotechnology and DNA technology, clean energy technologies (generation, storage, transmission), blockchain technologies, energy efficiency technologies, information processing technologies (artificial intelligence, big data, virtual reality), technologies of the Internet of Things and cloud computing, technologies of network security and encryption protocols, innovative agricultural and food technologies, materials and technologies of composites, quantum computing, robots, satellites (data, connectivity) and space technologies, smart and energy- efficient transport technologies, etc. According to this analysis, Ukraine cannot be considered ready for transformations and resistant to the shocks of socio-economic life caused by the pandemic all over the world. Accordingly, it is necessary to find directions of state policy to increase the country's competitiveness in these conditions.

Население малых городов Северной Осетии: между селом и городом

The article presents the problem of putting into practice the main directions of state policy, which was later called the «Soviet project». Along with the undoubted successes of the all-Union policy in the North Caucasus, it should also be noted that the leveling of the traditional specifics of the region led to the inhibition of some plans of the Soviet government, there were not the results that the central government hoped for. The article is written in line with a new trend in Russian historiography - historical anthropology. In regional studies, the history of small towns has not yet become an object of interdisciplinary analysis, although it is a frontier topic that requires the joint efforts of historians, political scientists, sociologists, and specialists in other humanities. The object of the study was the population of small towns in North Ossetia, which by a directive method turned from rural residents into townspeople. One of the most important directions was the formation of urban settlements by merging several promising villages and the formation of a city. Cities specialized in those industries that were provided with local raw materials. At the same time, traditional forms of dormitories and farming were not taken into account. The creation of cityforming enterprises expanded the labor opportunities of «new citizens» who adopted professions unknown to themselves and moved away from agriculture over time. On the basis of a corpus of heterogeneous documents, an attempt has been made to study the folding mentality of new urban residents, yesterday’s collective farmers. The study of the issue showed that traditional and urban forms of dormitories, cultures and mentalities coexisted in small towns, which represented a peculiarity in the process of urban environment development. The study of the features of the socio-cultural, economic, psychological formation of «new citizens» makes it possible to fill in the problems in the study of an important scientific direction «urban history».

ВПЛИВ ПОДАТКОВОЇ ПОЛІТИКИ НА ІНВЕСТИЦІЙНИЙ КЛІМАТ КРАЇНИ

In the conditions of growth and development of the economy of our country, it is important to find modern sources of growth and formation of the pace of its upward dynamics in connection with a certain limitation of internal resources and constant increased levels of risks for foreign and domestic investors. Investments today play an important role in the economic development of the country and determine the overall growth of its economy. In the modern conditions of the development of the world economy, investments are able to ensure the production of a conceptually new level of business results and create added value, sources of financial resources and additional profits. In view of the above, the introduction of tax methods of state regulation plays an extremely important role in the process of building an investment model for the economic growth of the country's economy. The search for levers for the activation of investment activities is especially relevant at this stage, because the practice of economically developed countries shows the role of investments as the most important factor of economic growth. Today, Ukraine is on the path of comprehensive economic transformations. Under such conditions, one of the main directions of state policy at the current stage is the improvement of the investment climate and the improvement of the efficiency of investment processes. Our country has a high level of investment potential and, unfortunately, does not realize it to the maximum. Ukraine is rich in various resources, which today are extremely necessary for foreign countries, but it almost lacks effective stimulating levers for establishing and strengthening international cooperation. Therefore, the business and investment environment of the country is determined by the investment climate – a set of various factors that determine the degree of risk of capital investments, the possibility of their effective use, and also ensure the investment activity of domestic and foreign investors. Namely, tax policy has a significant impact on investment activity.

(Dis)trust, (un)sefety and Cohesion: Discourses of Vaccinations in Ukraine

The article is devoted to the analysis of vaccination discourses as ways of constructing and transforming social reality. Vaccination is considered, firstly, as a direction of state policy in the social and medical sphere; secondly, as a basis for realizing a legitimizing identity or constructing a resistance identity. Based on M. Castells’ concept of identity and the theory of discourse by E. Laclos and C. Mouffe, two discourses are distinguished that coexist in an antagonistic struggle – "for" (support) and "against" (resistance) to vaccination. The state is the main subject of the formation of the discourse for vaccination, constructing a legitimizing identity. The nodal points of this discourse are analyzed in the sphere of the regulatory law, particularly, in the Roadmap for COVID-19 Vaccines. This discourse is constructed on the nodal points of inclusion (being vaccinated means "being included" and having access to certain benefits), trust (in health care system and the vaccines), safety (both on the individual and national levels). The discourse "against" vaccination, which is the basis for the formation of the resistance identity, is characterized by the absence of the main subject of its construction. The channels of its objectification through which the media act becomes more significant than the status of the discourse constructing subjects. The nodal points of this discourse are analyzed in the context of new media – Ukrainian-language publications of the online media in Ukraine – as a space of the "culture of freedom" that creates the basis for the transition from mass communications to mass self-communications. Such discourse is constructed on interconnected nodal points of distrust and unsafety (the formation of scientific and medical doubts, discrediting the quality of vaccines, direct or indirect articulation of the sign of death). This study has recorded the exceptional significance of distrust as a point of catalyzing other nodal points and signs. The construction of discourses of support and resistance to vaccination occurs according to different algorithms: if, in the field of discourse struggle, the articulation of the point of distrust is sufficient for the dominance of the discourse of resistance, then for the discourse of support for vaccination it is necessary to construct various signs and nodal points to reproduce the positions of its dominance. It is obviously that public policy should provide for the meaningful integration of the nodal points of security and trust, as well as the construction of a new nodal point of rallying, which should be articulated not only in the legal framework, but also in the plurality of discourse fields that form the discourse of support for vaccination (speech officials, communications from the responsible authorities and generally within the vaccination information campaign).

The Value Of Buildings And Structures For Permafrost Damage Prediction: The Case Of Eastern Russian Arctic

The relevance of the study lay in the need to obtain reliable information on the possible economic consequences of changing geocryological conditions in the Russian Arctic, to find methods for preventing (reducing) potential damage, increasing the safety of the population and economy in the areas of the highest geocryological risks, and ensuring balanced socio-economic development in the Russian Arctic permafrost zone for the long term. The study aimed to assess the cost of fixed assets, including their most vulnerable part – buildings and structures (case study: municipalities of the Russian Arctic Asian sector). Economic sectoral structure was evaluated in accordance with the Russian Standard Industrial Classification of Economic Activities using primary statistical data – closed data from companies accounting reports. The work used statistical, cartographic, and visual-graphic methods, as well as methods for analyzing spatial information and microeconomic data. According to calculations, the Russian Arctic Asian sector concentrates the fixed assets of commercial companies with a total value of about 14.8 trillion rubles, including buildings and structures worth 10.7 trillion rubles. The obtained calculated data can be used in modeling the directions of state policy in the field of climate change adaptation and territory protection from natural hazards.

Royal Counsel in Tudor England, 1485–1603

AbstractRoyal counsel in Tudor England has been a central historiographical theme for over twenty years. This review offers a critical assessment of the state of the field. It appraises historical and literary scholarship on both the theory and practice of royal counsel. Among other themes, it discusses the concepts of evil counsel andarcana imperii. The review concludes by suggesting priorities for future enquiry, including the need to think more carefully about which areas of English government still required royal decision-making, and therefore counsel, in this period. The article also charts the rise of conciliar ‘government under the king but not by the king’ and shows that Tudor counsel often happened the wrong way around: the monarch advised the privy council on the direction of state policy. It calls for a new administrative history in early modern studies, with a renewed focus on institutions and their procedures, to complement existing strengths in the fields of political culture and political thought.

Evaluation of the quality of state programs: the outcomes of testing of a multi-criteria model (results, problems, opportunities)

Decree of the President of the Russian Federation № 633 dated November 8, 2021 «On approval of the Fundamentals of State Policy in the field of strategic planning in the Russian Federation» among the main directions of state policy in this area, scientific and methodological support for strategic planning of socio-economic development and ensuring national security is defined [3]. Within the framework of this direction, a multi-criteria model for assessing the quality of state programs of the Russian Federation has been developed and passed initial testing. New methodological approaches have been transformed into an algorithm and assessment tools, brought to the level of draft Guidelines and tested on the example of several government programs of various formats and areas of implementation. The model includes the author's conceptual apparatus, parameters and evaluation criteria, a regulated sequence of evaluation procedures (algorithm), specific tools, a specially developed tabular format for obtaining and issuing evaluation results. The principal features of the multicriteria model were described earlier [11]. This article presents the first practical results of assessing the quality of individual state programs of the Russian Federation based on the developed model. The obtained results, in turn, can be used for further improvement of the model.

PROBLEMS AND PROSPECTS OF STATE POLICY IN THE AREA OF POPULATION EMPLOYMENT

This scientific article examines the problematic aspects in the field of employment of the population, the main directions of state policy that could contribute to lowering the unemployment rate and more effective provision of employment.

MUSIC TRADITIONS OF THE UZBEK PEOPLE

Opportunities and conditions for the real development of the art of folk music were achieved only after Uzbekistan gained its national independence. During this period, first of all, due to the process of understanding the national identity, the process of re-examining the national cultural heritage and returning it to its rightful owners intensified. Second, the disadvantages of the regulators were eliminated. Third, the further development of the Uzbek national music has become one of the important directions of state policy.

Экспертное сообщество о демографической ситуации в современной России

The article considers the demographic situation in modern Russia. The analysis of the results of an expert survey conducted in the regions of Russia allowed authors to identify the main causes of depopulation and then to outline the directions of state policy to overcome the demographic crisis.

СУЧАСНІ АСПЕКТИ ТЕОРЕТИКО-ПРАВОВОГО ЗАБЕЗПЕЧЕННЯ РЕАЛІЗАЦІЇ ПРАВООХОРОННОЇ ФУНКЦІЇ ДЕРЖАВИ

Law enforcement function is a complex direction of state policy, through which the protection of human rights, freedoms and interests, ensuring the rule of law, the constitutional order, order and the safe existence of society, its elements. Factors influencing to the development of law enforcement at the present stage are: the modern law enforcement function is devoid of excessive interest in coercion; the functions of providing services, conducting educational work, establishing transparency, accountability and accountability to civil society are becoming increasingly important; the integration of law enforcement into the sphere of information and commercial relations has deepened; the implementation of the law enforcement function on the ground has become more accountable to the local community through decentralization reform; the requirements for the quality of regulatory support of law enforcement infrastructure have changed. The legal support of the state law enforcement function aims to regulate this array of public relations, to give it legitimacy and universality. The theoretical basis of administrative regulation of the law enforcement function of the state can be based on the following theses: synergy of dogmas of public administration, administrative relations and regulatory activities of the state in the field of law enforcement; the impact of legal norms in the field of public administration on the protection of human and civil rights, freedoms and interests; positive obligation of the state to affirm and protect human rights through the relevant activities of law enforcement institutions regulated by regulatory administrative acts, etc. Modern realities require the expansion of law enforcement influence on public relations. Therefore, the law enforcement function can be supplemented by the following components of legal nature: law enforcement service, which is accompanied by the provision of appropriate services to the subjects of appeal; information and telecommunication support and digitalization of order relations; communication, intersubjective interaction, control. Legal uncertainty of the categorical apparatus creates adverse organizational and managerial consequences that affect both the law enforcement system and the implementation of the tasks of law enforcement and security. The absence of a special law in the field of law enforcement is not a significant shortcoming in the way of effective regulation of law enforcement relations, as the scope of the general principles of the state law enforcement function is quite broad in theoretical terms. From the point of view of legal technique, normative design and systematization of law enforcement relations is such a difficult task that it does not justify the purpose of the existence of the law itself or a set of laws. In the most general form, the system of departmental regulatory regulation in the field of law enforcement of the state should be classified into two groups: organizational and managerial (internal) regulatory support; regulatory support of the main areas of law enforcement (external).

Reporting of peasant (farm) farms

Intensive development of small businesses in rural areas is one of the priority directions of state policy in the field of sustainable development of the agrarian economy and rural areas. At the same time, the level of professional legal awareness and entrepreneurial thinking among farmers largely determines the effectiveness of small agricultural formations. This level depends on many factors, including the availability of knowledge of taxation issues, the ability to competently maintain accounting records, observing the requirement of rationality, the ability to navigate the regulations governing this organizational form of doing business. The article discusses the procedure for the formation and features of the presentation of reporting forms of activity of peasant (farmer) farms taking into account various factors of activity, since it is this area that underlies the construction of the entire system of accounting and analytical work.