Finance Of Ukraine Research Articles

DEVELOPMENT OF SMALL AND MEDIUM BUSINESS IN UKRAINE WITH FUNDING FROM THE EUROPEAN UNION

Crisis phenomena in Ukraine have led to the reduction in volumes of state financial and credit and investment support for the development of subjects of small and medium-sized business (SMB) and, as a consequence, the reduction of their export potential. Ukrainian SMB receives considerable advisory and technical assistance due to the implementation of projects and programs in the area of the EU and European financial institutions. Despite economic expediency of development of financial cooperation with European structures, a situation appears in Ukraine that SMB entities have no sufficient information about the possibility to participate in European projects and programs or the realization of the latter in full volume is impossible over bureaucratic hurdles. The purpose of the article is to study volumes and directions of SMB financing in Ukraine at the expense of EU programs, identify problems occurring in the process of obtaining external financial sources, and to develop directions of their solution. In order to achieve the set purpose, the paper solves the following tasks: to study conditions of providing financial and credit assistance to Ukrainian SMB from the EU and European financial institutions; reveal problems appearing on the way of development of financial cooperation of the SMB with the abovementioned institutions; develop recommendations in relation to the improvement of financial support tools of the SMB. Methods. In the process of the study, general scientific methods are used, namely, economic and statistical, analytical – to analyse the current state of financing of the SMB development in terms of EU projects and programs; analysis, synthesis, logical generalization – to reveal problems in the SMB external financing and areas for their elimination. Results. On the basis of conducted analysis of financial and credit assistance to Ukrainian SMB provided within the programs and projects of the EU and European financial institutions, their positive influence on the results of enterprise activities was revealed and the main problems of the development of further financial cooperation were identified. For their solution, it is proposed to use new financial instruments providing for the development of co-financing programs, the formation of venture funds, and development of financial relations within the public- and municipal-private partnership. Novelty/originality. Novelty and originality of the research carried out are in the solution of the scientific and practical problem of external financing of Ukrainian SMB from the EU and substantiation of recommendations aimed at the intensification of state and local executive authorities’ participation in the development of financial cooperation with European financial institutions.

ORGANIZATION OF INTERNAL CONTROL BY BUDGET ORGANIZATIONS (INSTITUTIONS) AS A BUDGETARY FUNDS MANAGER

This article is devoted to the study of the organization and formation of the system of internal control by budget organizations (institutions), the definition and substantiation of the components and procedures of internal control, as well as the development of a mechanism for the practical implementation of this system in a budget institution (organization). The construction of an internal control system of a budgetary institution is based on the components: control environment (construction of the structure of the internal control system and its subordination, responsibilities and powers of internal controllers, requirements to their competence, their independence with respect to utsanov), risk management (identification and assessment of the probability and risk impact on the institution’s activities, costs, the risk response, in comparison with the resulting benefit from its reduction), control measures (which procedures and measures are implemented by the institution in order to ensure the effectiveness of internal control), information and communication, monitoring (reporting of internal control units and checking the results of its work by the supreme body). The organizational principles for the construction of internal control, the principles on which internal control is to be based, as well as the essence of the five elements of internal control, in accordance with which internal control is to be carried out by the administrators of budget funds, is regulated in the Methodological Recommendations on the organization of internal control by budgetary funds managers. in their institutions and in subordinate budget institutions (approved by the order of the Ministry of Finance of Ukraine dated September 14, 2012 No. 995). An important factor in the effectiveness of the internal control system’s operation is the accountability of the internal control units to the manager and parent organization, embodied in the provision of written reports on the results of control measures carried out with a certain periodicity, as well as the introduction of a mechanism for monitoring the elimination of identified deficiencies and violations. The existence and effectiveness of the internal control system’s functioning forms the basis for ensuring the effectiveness of the organization, including the efficient use of economic resources. Key words: budgetary institution, internal control, internal control system, internal audit department.

State medical provision and health financing in Ukraine as compared to the experience of western European countries

In Ukraine, there is a steady increase in the mortality rate of the population, which is due to the low quality of medical provision. The main advantages and the efficiency factor of the health care system in the Western European countries are analyzed; the key factors regulating medical provision in Ukraine are systematized; the effectiveness of modern health care reform in Ukraine is evaluated; practical recommendations to improve the administrative and legal regulation of the system are developed. The analysis showed that the effectiveness of health care reform in Ukraine is currently about 30%, and the high mortality rate of the population in Ukraine is primarily due to the low quality of medical care and inadequate investment in the industry. The main health problems in Ukraine are failure to comply with legislation on the amount of funding and remuneration in the public health system, high levels of corruption and lack of control over the competence of doctors, inaccessibility of medical products for consumers due to the pharmaceutical market monopolization.

Analysis of factors of external and internal influence on the efficiency of the functioning of the internal control system

The article is of interest to internal control specialists who carry out their activities, both within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, as well as in other bodies of state power, institutions and organizations of any form of ownership. Also, the results of the study will be useful to the audit team as a service that is directly involved in the process of assessing the effectiveness of the functioning of the internal control system. In the article, through review of normative legal documents, an analysis of the formation and functioning of the internal control system, both in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, as well as in the state as a whole, was conducted. The place and role of internal control in the general system of state internal financial control, in addition to the internal audit and the harmonization unit within the Ministry of Finance of Ukraine, have been established. The role of the main international standards of state internal control in the development of state internal financial control in Ukraine is determined. It is formulated that the system of internal control in the process of its functioning, like any other system, is exposed both by external and internal factors. The list of existing factors influencing the functioning of the internal control system through analysis in three directions is determined: analysis of the guidelines and the main international standards governing the functioning of the internal control system, the analysis of scientific articles, scientific works in the relevant field, interviewing with specialists of internal control of the Ministry of Defense of Ukraine. The above made it possible to distinguish external and internal factors in the context of the problems of this article. Internal and external factors have been investigated in the context of managed and unmanaged factors. The results of this research are the starting point for solving the scientific task of substantiating the scientific and methodical apparatus for assessing the effectiveness of the functioning of the internal control system in the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine.

ГЕНДЕРНО-ОРІЄНТОВАНЕ БЮДЖЕТУВАННЯ: СУТНІСТЬ ТА ПЕРСПЕКТИВИ ЗАПРОВАДЖЕННЯ В УКРАЇНІ

Стаття присвячена визначенню сутності методу гендерно-орієнтованого бюджетування, розкриттю його недоліків і переваг та обґрунтуванню перспектив запровадження гендерного бюджетування у бюджетному процесі України. Доведено, що гендерне бюджетування необхідно розглядати як різновид бюджетування, орієнтованого на результат, оскільки це є програмно-цільовий метод планування показників бюджету. Відмінності полягають лише у визначенні (деталізації) показників результативності, що використовуються у паспорті бюджетної програми. Акцент робиться саме не гендерній чутливості таких показників. Через потребу у наявності значного масиву деталізованої інформації для запровадження гендерного бюджетування у бюджетному процесі України на початкових етапах його використання буде обмежено бюджетами територіальних громад. У подальшому за рахунок накопичення відповідної необхідної інформації у розрізі всіх ланок бюджетної системи можливе запровадження методу гендерно-орієнтованого бюджетування й на рівні державного бюджету.

Implementing the concept of "Budget for citizens" in the domestic practice of the budget process

The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the "Citizens’ Budget" in the context of reforming the system of public finances. The purpose of the article is to justify the concept of "Citizens’ Budget" and study the conditions and practices for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approaches in the work, including systematic, structural and comparative methods, which allowed to realize the conceptual unity of the research. The results of the work. Change and transformation in the understanding and definition of citizenship has led to the emergence of citizen-oriented public service approach. This approach also raised a new term and concept in the field of public budgeting because of the transformation in the processes of public budgeting: citizens’ budget. The citizens’ budget which seeks to ensure participation of the citizens in the budgeting process serves as a tool to ensure that the budget is shared with the public transparently and that the people take part in the budgeting processes. Citizen’s budget is one of the main tools and instruments that the central and local administrations could use to ensure greater transparency and citizenship participation. The field of application of the results: organization and conducting of scientific researches in the field of improvement of budget policy in the conditions of transformational changes. Conclusions:. introduction into the national practice of forming budgets for citizens and improving their quality will contribute to improving the transparency (openness) of budget information and the development of the following positive effects: increasing financial education of the population; involvement of citizens in the budget process; strengthening public control and increasing the trust of citizens in government.

Theoretical and methodological basics of studying the effectiveness of investment in education

The subject of research is the methodology for calculating the effectiveness of investment in education at the public and private levels. The aim of the study is to summarize the theoretical and methodological aspects of the study of the effectiveness of investment in education at the public and private levels. Methods that were used in the research process: the method of comparative analysis, generalization, statistical and other research methods. Study results. The methodology for assessing the effectiveness of investment in education should take into account the fact that education efficiency is a complex category, the structure and content of which can be displayed by various forms of manifestation, namely: 1) in the area of: economic and social, 2) in terms of the level at which they are implemented: micro -, macroeconomic and international; 3) by subjects, receive benefits: internal (for direct participants in the educational process) and external (for “third parties”). At the same time, the effectiveness of the functioning of the educational sphere is determined by diverse factors, namely: 1) social: income level, demographic situation, state employment policy; 2) economic: taxation system, model of education financing (the ratio of public and private expenditures), government investment policy in the field of education, pricing policy in the field of education; 3) political and legal: the level of corruption, the political situation in the country, the national characteristics of the education system. The analysis of the features of the functioning of the educational sphere of Ukraine showed the restraining nature of its development, which, first of all, is associated with shortcomings in the process of state regulation of the sphere of educational services, therefore, taking into account the modern trends in the development of education should be the basis for a new modern methodology for assessing the effectiveness of investment in education. Application of results. The Ministry of Education and Science of Ukraine, The Ministry of Finance of Ukraine, The Ministry of Economic Development and Trade of Ukraine. Conclusions. The revealed advantages and disadvantages of existing methods and the lack of a generally accepted method for determining educational efficiency, as well as significantly excellent results of assessments obtained earlier by different authors and conclusions made by them, need to be improved existing or the development of a modern methodology for calculating the effectiveness of education, which is the subject of our further research.

DIRECTIONS OF IMPROVEMENT OF THE ACTIVITY OF THE MINISTRY OF FINANCE OF UKRAINE

The article analyzes the supervision of areas of improvement of the Ministry of Finance of Ukraine. It is noted that the study of the development prospects of the Ministry of Finance of Ukraine lays the Foundation for the modernization of the financial authority in accordance with current trends in the development of society and the state. The attention is focused on the fact that the reform of the system of financial management in Ukraine is a nervous process, which continues today. It is investigated that the system of financial management bodies in Ukraine requires further improvement. It is noted that the creation of a unified financial management system will ensure the effectiveness of not only the financial policy of the state, but also will contribute to the effective development of the economy of the country and its regions. The main directions of improvement of activity of the Ministry of Finance in Ukraine are investigated and ways of their overcoming are entered. It is noted that the financial system is a complex mechanism, the effectiveness of which depends on the proper legal regulation and the existence of a coherent organizational framework for the management of the financial system of Ukraine. When opening up the prospects of development of the Ministry of Population of Ukraine, consider that the stationary location is effective, possibly its economic development and public well-being. There is no need to ever persuade. It has become clear both the overwhelming results for all, political and public figures, and the broader version. If you have a three-year duration, you do not have any strength, then continue the degradation of industrial relations, social consciousness, and the following is uncertain. Finding out the interesting part, we are, as a consequence, the black outbursts of crisis that are important to people's well-being. Key words: Ministry of Finance of Ukraine, directions of improvement of the Ministry of Finance of Ukraine, financial system, improvement of the financial system.

Fiscal sustainability under the conditions of emerging longevity economy

The article investigates the influence of the growing public expenditures on health caused by the demographic aging of the population, on the stability of public finances in the context of the establishment of the "longevity economy". The author conducts a scenario based assessment of the sustainability of public finances in Ukraine in the medium and long term, based on the calculation of the fiscal gap indicator. In particular, investigated the "stress effect" of the changes in the indicators of macroeconomic development and the fiscal position on the sustainability of public finances under the condition of realization of the historical scenario. The author proves a significant influence of demographic aging of Ukraine's population on the sustainability of public finance. It is determined that in the long term there will be a fundamental transformation of the "spending profile" in the health care by sex-age groups, which, for example, is due to a shift in consumption of these expenditures by the population of older age groups and their increased share. The author substantiates the necessity to expand the fiscal space for fulfilling the normative requirements of the Ukrainian legislation on health financing based on the calculation of the necessary structural primary balance to overcome the fiscal gap, which is proposed to be used as one of the benchmarks for the implementation of fiscal policy in order to attain medium and long-term sustainability of public finances for a given period of .fiscal adjustment. It is proposed: to monitor and control the pace and the growth factors of health care expenditures in the medium and long-term; to develop indicators for assessing the fiscal space for healthcare with due regard to potential change in the demographic structure of the population; to assess the transformation of the fiscal space to finance the health care in the context of the establishment of the longevity economy while respecting the sustainability of the system of public finances.

Leasing investment financing in Ukraine: theory and practice of use of leasing by domestic enterprises in modern marketing conditions

Leasing investment financing in Ukraine: theory and practice of use of leasing by domestic enterprises in modern marketing conditions

PARTICIPATION BUDGET IN THE SYSTEM OF PUBLIC FINANCE

Introduction. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. Ensuring the transparency of the budget process and the participation of the population in its organization envisages timely and accurate disclosure of information on the use of budget funds, as well as the ability of the public to participate in the formation and implementation of the budget, which is indisputable sign of democracy in many countries around the world. Purpose. The purpose of the article is to study the issues of effective implementation of the participation budget in the context of decentralization, also the development of practical recommendations for improving the dialogue between local authorities and society on the basis of cooperation in the context of participative budgeting. Results. The role and place of the participation budget in the system of public finance in terms of financial decentralizations are justified. Foreign and domestic experience of introducing participatory budgeting in the field is generalized. The algorithm for implementation and implementation of participatory budgeting and recommendations for effective implementation of the budget for participation in the community are presented. Conclusions. The participation budget is an effective tool for interaction between government and society, which combines the principles of democracy and zransparency. Of course, the introduction of a budget for participation in the context of decentralization reform offers significant benefits. Particularly relevant is the introduction of the participation budget for newly formed united territorial communities. If previously small financially unprofitable communities were not able to use participatory budgeting in their territory, now, with voluntary unions, they are getting new financial opportunities for their development, using best practices in the participation budget in large and small cities

ЗАРУБІЖНИЙ ДОСВІД ФІНАНСУВАННЯ СИСТЕМ ОХОРОНИ ЗДОРОВ'Я

The article is devoted to the study of foreign experience of health systems' financial support in different countries. The results of its comparative analysis are presented. The main features of the fundraising and financing in the health sector are emphasized. As a result of the comparison, it is proved that there is no one-size-fits-all model. Each country has to take into account the needs and opportunities for social development while building a system of economic relations. It is shown that in 2017 expenditures of Ukrainian consolidated budget for health care 3,4% of gross domestic product. Charitable funds and humanitarian aid providers were also engaged in health system financing. However, official funding coexists with shadow or informal out-of-pocket payments for healthcare services. It is established that the amount of healthcare financing in Ukraine is close to the European one, but the constitutional principle of equal access to health care for different segments of the population is violated. As a solution, we offer to use the experience of the developed countries with health systems recognized as successful. After all, the accumulated experience of different countries indicates the dependence between the effectiveness of the health care system and its ability to use resources rationally. An innovative model of health financing, providing the combined financial support, is offered and developed. It is concluded that in today's society there are four models of health financing. These are the consumer preference model (out-of-pocket health financing system), the Bismarck model (socially oriented health financing system), the Beveridge model (governmental health financing system) and the Semashko model (state budget with tight centralization of industry management). Each of the models analyzed has its advantages and disadvantages. Choosing a health financing model is a strategically important task for every country, which have to build a system of economic relations that takes into account objective needs and opportunities, and is aware of the ever-increasing economic and social value of a healthy society.

Investing in early childhood development in the context of reforming educational funding in Ukraine

The world community agrees on the conceptualizing nature of early childhood development. This was formulated in the Incheon Declaration and in the 2030 Agenda for Sustainable Development. The most significant part of the early development concept is the pre-primary education, which covers early childhood educational development and pre-school programs. Society's investments in early childhood development are highly profitable as resources spent are much less than the return from them: according to some estimates, $1 spent on pre-primary education can gain from $4 to $17 of social return. At the same time, financial resources, that countries can spent on education, are limited, especially after the latest financial crisis. In Ukraine, the situation is worsened by the domestic socio-economic crisis of 2013–2014. The article aims at grounding the ways of pre-primary education financing in Ukraine in the context of the implementation of early childhood development concept. The author assesses financial support for childcare, early childhood education and pre-school education programs in different countries. The comparative analysis showed a low level of financing and a negative trend in Ukraine, in particular compared with the neighboring EU-countries such as Poland, Slovakia, Hungary and Romania. This indicates a low financial viability of providing quality pre-school education services in Ukraine. If the trend remains, Ukraine will lag behind the average indicators of social returns from pre-school education, especially in comparison with developed economies. The author substantiates the expediency of applying in Ukraine the measures aimed at supporting licensed private pre-school education institutions, in particular, simplifying the procedures for starting pre-school educational activities, state participation in financing licensed private pre-school institutions and applying innovative schemes for financing pre-school education based on public-private partnership.

Венчурне фінансування суб’єктів агробізнесу

The article is devoted to the analysis of problems and prospects of development of Ukrainian venture industry in agriculture, taking into account the comprehensive methodological approach to ensuring the profitability of financial assets of subjects in the distribution of investment resources of venture funds. The axiom of value and the universal method of discrete venture financing in agriculture were singled out. The basis of the favorable institutional infrastructure of venture funds for regulation of financial support of high-tech projects of subjects at the macro level was determined. To achieve the purpose of the study, the authors used the synchronization of flexible methods for the gradual financing of in-vestment projects, as well as methods of analysis of the dynamics of the innovation process of venture financing in Ukraine and countries of the world. The binomial model of estimating the value of the basic financial assets of venture funds at a risk-free rate was constructed by transforming the tree of the financial flows of the latter into the tree value of sources of venture financing of agrarian enterprises. It was proved that the attraction of long-term (due to Euro-bonds) and non-maturity (at the expense of placement of shares) of venture financing in the amount of 1 EUR., in the foreign equity market of venture capital allows ensuring an increase in agricultural GDP in Ukraine by an average of 6.8 EUR. Under the ideal conditions of the financial environment and achieving the risk-free margin of the financial flow margin for all the same type of agro holdings that form the volume of gross agricultural output, must have the same access to investment resources and equal rates of yield of financial assets in the investment portfolios of foreign venture funds.

ORGANIZATION OF STATE CONTROL FUNCTIONS FOR INTERNATIONAL FINANCES: INTERNATIONAL EXPERIENCE

Most countries in the world are building a state system of financial control and control over international finances, taking into account the fundamental principles laid down in international legal sources and on the basis of world experience. The realization of the task of ensuring sustainable economic, social and political development of Ukraine requires further investigation of the problems of establishing effective control over international finances and initiating the reform process in this field, which can become a key element in the complex systemic transformations in the financial sphere and the construction of a new financial system of the state. We believe that Ukraine should look for the most important challenges of today, drawing on international experience in this field, with a view to its further use. The importance and importance of using foreign experience is also closely linked to the process of state integration into the world community and the implementation of international practice of financial control. Therefore, it is crucial for Ukraine to study foreign experience of financial control and to borrow appropriate experience in this field in order to improve the efficiency and effectiveness of the domestic financial control system. It should be noted that the global practice in the field of financial control is extremely voluminous and multifaceted, it has different approaches to the organization and implementation of control measures, most of which have been validated over time. N. Lazareva and GV Dmitrenko point out that the choice of a particular model is based on the relevant factors: the state of democratic development of society and the level of construction of civil society, the specifics of the distribution of powers between branches of government, the normalized form of government, historically accepted in the state form of government, historically the way of development of statehood and development of institute of financial control [2, p. 68; 3, p. 22]. Most countries in the world have gone a long way in finding ways to develop and build financial control. The highest financial control authorities in most countries of the world have endured a long period of searching for their effective functioning and implementation of really effective control measures. For example, the National Audit Office of Great Britain was formed in 1120, the Regular Audit Organization of Belgium - 1386, the General Chamber of Prussia - 1714, the Main Accountancy Chamber of the Principality of Warsaw - 1808, etc. [4, p. 127]. Such bodies were far from the current vision of public authorities in the area of financial control. However, they have become the prototype of the current institutions, with a defined range of tasks, functions, powers and goals for their implementation. Given the challenges and needs of today, the powers of such institutions and bodies have been expanded to control the cash provided or received in the form of international financial assistance. Unfortunately, historically Ukraine has been deprived of the possibility of gradually building state institutions in this area. Gaining independence in 1991 put the country in a position to address key challenges to economic development and the effective functioning of public authorities and government. Considering this fact, we consider that foreign experience in any sphere for Ukraine is the most valuable source of solving urgent problems, including the borrowing of the world practice of organization of financial control, control in the sphere of international finances and proper regulatory fixing of such mechanism. Keywords: international finance, international financial assistance, control over international finance in Ukraine.

НАПРЯМКИ УДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ МІНІСТЕРСТВА ФІНАНСІВ УКРАЇНИ

НАПРЯМКИ УДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ МІНІСТЕРСТВА ФІНАНСІВ УКРАЇНИ

НАПРЯМКИ УДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ МІНІСТЕРСТВА ФІНАНСІВ УКРАЇНИ

НАПРЯМКИ УДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ МІНІСТЕРСТВА ФІНАНСІВ УКРАЇНИ

The concept and types of subjects of countering offenses in the entrepreneurial sphere

Theoretical approaches to the definition of the notion of the subject of counteraction to offenses are described. For this purpose, the notion of the subject of management, the subject of policing was established. The notion of a subject of an offense in the sphere of entrepreneurship is defined: a system of state and non-state bodies, public organizations, social groups and citizens whose activities are focused on eliminating the causes and conditions that give rise to and provoke offenses in the sphere of economic commercial activity (entrepreneurship), preventing these offenses from different stages of incorrect behavior of participants of relations in the field of entrepreneurship, as well as bringing them to the legal first responsibility.
 In addition, the above subjects were systematized in this study and their circle was determined. The main ones were highlighted: President of Ukraine, Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine; local governments; Ministry of Finance of Ukraine; Ministry of Economic Development and Trade of Ukraine; State Fiscal Service and its structural units (except for customs control at the border); State Inspectorate of Ukraine; National Bank of Ukraine; revenue authorities and fees of Ukraine. A special group of subjects has been identified, those who have administrative and jurisdictional powers.
 It has been concluded that most of the subjects of counteracting crimes in the field of entrepreneurial activity in Ukraine are state organizations, and the process of counteraction is directly implemented by carrying out the financial and economic control over the activity of participants of legal relations in the field of entrepreneurship by the overwhelming majority of the mentioned agencies. The implementation of such functions, for the majority of subjects of counteracting crimes in the field of entrepreneurship, is not the main, but the secondary task, along with the main powers that are not directly related to the considered problem.

Legal provision of financing the health care sphere in Ukraine

The author of the article has studied the main disadvantages of legal provision of health care financing in Ukraine and the ways of their elimination.
 The legal principles of medical reform and the basic principle about the autonomy of medical institutions – “a patient-money” have been analyzed. It has been stressed that the subjects of public law in the person of state and municipal health care institutions according to the Constitution of Ukraine are obliged to provide free medical care, however, with the adoption of the Law of Ukraine “On State Financial Guarantees of Medical Care of the Population”, a partial payment for medical services has been established.
 The author has offered to provide additional guarantees for disadvantaged population by developing and financing social programs for the availability of medical care.
 The cases of the access to information about a patient without his consent have been considered. New theoretical conclusions, generalizations and suggestions have been formulated, in particular, the author has offered the definition of the concept of “direct threat to life” in the context of regulatory acts regulating financing of health care in Ukraine. It has been stressed that a direct threat to life is the emergence of conditions under which there is a risk of death of a patient without the provision of medical care.
 It has been clarified that the main disadvantages of legal provision of health care financing in Ukraine include: non-compliance of certain provisions of the mentioned Law with the provisions of the Constitution of Ukraine; the risk of arrangements between family doctors and doctors in different areas in regard of sending patients for further treatment; the lack of security guarantees of personal data of patients in the electronic health care system; the risk of reducing the number of medical institutions in Ukraine.
 It has been concluded that the reform of the health care system necessitates amendments to the Art. 49 of the Constitution of Ukraine and adoption of the Concept of Financing and Development of the Health Care System, which would involve the introduction of a mixed model of financing health care field.
 The perspective direction of further research the author believes that scientific development of propositions on improving liability for offenses in the sphere of health care financing in Ukraine.

Structure and content of administrative and legal status of the subjects counteracting offenses in the field of entrepreneurial activity

Theoretical approaches to the definitions of “legal status”, “administrative and legal status” have been established. The elements of administrative and legal status of the subject counteracting offense in the sphere of entrepreneurial activity have been determined and analyzed. The main powers of the state agencies that accomplish control activity over the subjects of entrepreneurial activity have been characterized. The notion of a subject of an offense in the sphere of entrepreneurship has been defined: a system of state and non-state agencies, public organizations, social groups and citizens whose activities are focused on eliminating the causes and conditions that give rise to and provoke offenses in the sphere of economic commercial activity (entrepreneurship), preventing these offenses at different stages of incorrect behavior of the participants of relations in the field of entrepreneurship, as well as bringing them to legal liability. Besides, the above subjects have been systematized in this study and their range has been determined. The main ones have been highlighted: the President of Ukraine, Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine; local governments; Ministry of Finance of Ukraine; Ministry of Economic Development and Trade of Ukraine; State Fiscal Service and its structural units (except customs control at the border); State Inspectorate of Ukraine; National Bank of Ukraine; revenue and fees authorities of Ukraine. The author has defined a special group of subjects, those who have administrative and jurisdictional powers.