Ukrainian System Research Articles

Підходи до реформування спрощеної системи оподаткування в умовах реалізації Національної стратегії доходів до 2030 року

Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes. The application of such taxation regimes is determined by a number of their advantages and is established at certain stages of the socio-economic development of the state. Problem Statement. In the conditions of Ukraine's European integration and a critical shortage of financial resources, there is an urgent need to reform the simplified taxation system in Ukraine. The National Revenue Strategy until 2030 (hereinafter - the Strategy) outlines the reasons and main directions of reform. Its main objective, in this regard, is to establish incentives for business entities to transition from a simplified to a general taxation system. Purpose.To substantiate the approaches to the development and operation of a simplified taxation system, and to form proposals for its design in Ukraine in line with the implementation of the Strategy. Methods. The research employed a variety of general scientific and specialized methods, including logical analysis, synthesis, induction and deduction, description, theoretical generalization, abstract-logical reasoning, critical analysis, comparison, and expert evaluation. Results. Based on the analysis of the negative and positive aspects of the operation of the simplified taxation system in Ukraine, the expediency of its preservation with the elimination of negative aspects and taking into account the needs of the socio-economic development of the state is substantiated. Key areas and approaches to the design of a simplified taxation system in Ukraine are determined. Proposals have been made to define individual elements of the simplified system in the context of the implementation of the Strategy. Conclusions. The study of the methodological foundations of the design of certain spheres of simplified taxation regimes reveals the existence of several alternatives in the selection of approaches to their formation. These approaches are influenced by the macroeconomic situation in the state and the choice of tasks to be achieved when introducing or reforming the simplified regime. The authors outlined proposals for the design of a simplified taxation system in Ukraine, highlighting key areas and evaluating the extent to which these proposals are reflected in the Strategy.

ПОДАТКОВА СИСТЕМА УКРАЇНИ ТА КРАЇН ЄВРОПЕЙСЬКОГО СОЮЗУ: ПОРІВНЯЛЬНИЙ АСПЕКТ

Introduction. The tax system is one of the main tools of economic policy, which allows to regulate financial flows, stimulate economic development and ensure the stability of public finances. Comparing the tax systems of Ukraine and the European Union countries is important for understanding the ways of integration and adaptation of the Ukrainian economy to European standards, especially considering Ukraine's intentions to join the EU. The purpose of the article. The goal of the research is to identify the peculiarities of the functioning of the tax system of Ukraine and the tax systems of the European Union and, on the basis of a comparative analysis, to identify their positive and negative characteristics. Methods. The research methodology involves the use of a comprehensive approach, which includes the analysis and systematization of sources of scientific and practical literature, regulatory and legal framework and analytical data. The research uses methods of comparative analysis to determine the advantages and disadvantages of the analyzed tax systems, a system approach to determine the conceptual basis of the functioning of the tax system of Ukraine and the EU countries, as well as a method of logical generalization to formulate conclusions. At the same time, the article uses a tabular method to visually present the research results. Results. The article defines the necessity of researching the tax systems of the countries of the European Union and the tax system of Ukraine. It was found that the level of taxation in Ukraine corresponds to the average European indicators. An analysis of rates for value added tax, personal income tax, and income tax in Ukraine and in such countries of the European Union as Germany, Spain, Italy, France, Poland and others was carried out. The analysis showed that Ukraine currently has one of the lowest tax rates for the three main taxes among the European countries under review. It has been proven that there is no ideal taxation system. The main advantages and disadvantages of the investigated tax systems are determined. Conclusions. The importance of forming an optimal taxation system in Ukraine as a key element of the socio-economic development of the country in the conditions of military aggression is proven. The main imperatives for the development of the tax system of Ukraine in the conditions of European integration processes are proposed.

Organizational and Economic Mechanisms for Promoting Residential Battery Energy Storage Systems in Ukraine

Energy storage technologies are one of the ways to decrease the intermittency of renewable energy such as sun or wind. The article aims to consider the organizational and economic mechanisms of promoting residential battery energy storage systems (R-BESS) in Ukraine, as households have ensured the significant growth of installed capacities of residential PV installations, reaching 1.4 GW by 2024. The energy system of Ukraine faces balancing challenges, and partial covering of the demand for energy by households with the help of R-BESS should be beneficial for the energy system. Using methods of levelized cost of electricity and cost of storing electricity, and based on the projected electricity demand and the number of R-BESS, measures were suggested to stimulate the R-BESS installation. Significant investments are required to employ R-BESS, reaching EUR2024 2.9-3.6 billion by 2050. If the interest rates for loans are subsidized, the expenditures on subsidies will reach only EUR2024 35-44 million, and the households themselves must allocate the remainder of the funds.

ANALYSIS OF MODERN APPROACHES TO FINANCIAL SUPPORT OF HEALTHCARE FACILITIES IN UKRAINE

The purpose of the study is to analyze modern effective approaches to the financial support of healthcare institutions, which have been successfully implemented in the leading countries of the world, in order to form a unique model of their financing in Ukraine. The uniqueness of the model is ensured by taking into account the institutional features of modern Ukrainian reality. The article analyzes the financial instruments for providing healthcare under various models of financing the healthcare system, which are used in global practice. The process of reforming the healthcare system in Ukraine was studied, which made it possible to establish changes in the financing of healthcare. The components of the healthcare institution's budget are given. The main advantages and disadvantages of approaches to financing healthcare in Ukraine are determined. The volume and structure of expenditures of the Consolidated Budget of Ukraine on healthcare, as well as the main results of the activities of medical care providers covering all regions of Ukraine, were analyzed. The problems of financing healthcare facilities at the local level in Ukraine, which negatively affect the availability and quality of medical services, have been identified. The need to develop a mixed model of healthcare financing in Ukraine through a rational partnership between state medical institutions and the private sector is substantiated. Taking into account the identified problems and needs, a comprehensive approach to improving the financing of healthcare facilities through the introduction of mandatory health insurance and the development of public-private partnerships in the form of facility management, including resource optimization and technological innovations, is proposed.

Public health resilience and recovery in Ukraine: Academic partnerships to improve population health

Abstract Background Strengthening the public health workforce is among top priorities for the transformation of Ukraine’s public health system. As part of the USAID Public Health System Recovery and Resilience Activity, an Academic Partnership Collaborative brought together three Ukrainian universities (National University Kyiv-Mohyla Academy, I. Horbachevsky Ternopil National Medical University, Sumy State University), two American universities (Temple University and Drexel University), and the All-Ukrainian Association of Public Health Specialists (UPHA) to enhance the competencies of public health graduates in Ukraine. Objectives The collaborative focuses on strengthening the Ukrainian universities’ public health curricula and the teaching and research competencies of the Ukrainian faculty, making the curricular changes in Ukraine better aligned with US and European academic standards. The university partners are collaborating with the newly established UPHA in building partnerships with peer organizations in the US (American Public Health Association) and Europe (EuPHA) and sharing advancements in public health education with the broader community of public health practitioners in Ukraine to enhance their competencies to improve population health and align with European systems of public health. Results We have established linkages among all partners via an initial meeting in Uzhhorod, Ukraine in April 2024. We anticipate results by November 2024 to include curriculum review recommendations, coaching on prioritized topics for the Ukrainian partners, faculty development plans, and the establishment of continuing professional development programs in collaboration with UPHA. Conclusions Through this partnership, selected Ukrainian universities will have an enhanced and sustainable capacity to train the public health workforce and will become leading examples for other public health programs to simulate and collaborate with beyond the project. Key messages • Ukraine’s resilience and recovery relies upon the strength of the current and future public health workforce; mechanisms for building public health training are essential to a healthy population. • A collaborative process of strategic activities among American and Ukrainian universities and professional associations can be effective in building a resilient public health system in Ukraine.

Pension reform in Ukraine

The pension system is an important area that ensures the stability of any society. In the conditions of a full-scale invasion of russia into Ukraine, in accordance with the essence of the solidarity pension system, there is an increase in deep disparities between the available number of persons who need pension protection and persons who have to form this protection with their contributions. The aim of the research is to evaluate the pension system of Ukraine under the conditions of martial law and to substantiate the directions for its improvement. The hypothesis was tested that the level of financial stability of the pension system affects the countryʼs ability to maintain social justice and the effectiveness of state regulation of human potential. In this research it was used a systematic and logical approach; method of theoretical generalization, comparison, analysis and synthesis, scientific abstraction. A feature of the pension system in Ukraine is the functioning of the first and third levels of the system, while the second is in a state of reform (does not work). The foundation of pension protection is the solidarity pension system, which suffered the most negative impact from the military operations on the territory of Ukraine. It is substantiated that today the Ukrainian and European pension systems have similar problems, which allows us to generalize the acquired experience and use advanced measures to improve the pension protection of Ukrainian citizens. Given the factors of the pension fund deficit and existing disproportions between the working population and pensioners, the following main approaches to the develop­ment of pension provision in Ukraine are proposed, such as comprehensive support for the development of non-state pension funds, the introduction of accumulative pension insurance; taking into account the European experience – the formation of an additional fund to the Pension Fund of Ukraine (PFU) to ensure a fair pension in the future. It is assumed that the use of European experience in the process of pension reform, taking into account the state of war in the country (which has no time frame for ending) will make it possible to harmonize the existing stratification between the working population and pensioners

Justice as a means of ensuring of the rule of law principle implementation

The article examines the factors that determine the content and essential aspect of justice epistemology results. It was noted that in the conditions of globalization and integration processes, there is a necessity to create an effective justice system that would guarantee compliance with human rights and freedoms, ensure justice and legitimacy of state power. Justice itself acts as a key tool for the rule of law principle implementing, as it is designed to ensure the equality of all before the law, the independence of the judiciary and effective protection of rights and legitimate interests. The key historical, political, economic and European integration factors determining the state of the epistemology of the judicial system in Ukraine have been established and characterized. Attention is focused on the consequences of the soviet past, including distrust of the judicial system and a low legal culture. The influence of political factors is considered and relevant examples are given; the consequences of these factors for justice are indicated. Economic factors increasing corruption risks are analyzed. The importance of European integration processes in reforming the judicial power is covered separately. Attention is focused on the importance of the independence of courts, access to justice and the quality of court decisions as key elements of implementing the rule of law principle. The role of justice in the legal culture formation and equality before the law ensuring is also considered. Provisions reflecting the role of justice in ensuring the rule of law are indicated: protection of human rights and freedoms; ensuring equality of all before the law; interpretation and application of the law; control over the legality of state authorities’ activity; formation of legal culture. It is summarized that justice plays a central role in ensuring the implementation of the principle of the rule of law by ensuring the independence of courts, access to justice for all citizens, high quality of court decisions and their effective implementation. All these elements are an integral part of a law-based state, where the rule of law is the basic principle of society and the state functioning.

Effective justice as a law-based state feature

The article considers the concept of law-based state as a basis for justice effectiveness analysis. The necessity of researching the concept of a law-based state prior to covering the judicial system as a characteristic of a law-based state is methodologically justified. It is emphasized that for the development of Ukrainian legal science it is extremely important to investigate how exactly the effectiveness of justice is related to the extent to which Ukraine corresponds to the ideals of the law-based state, especially in the conditions of modern transformations. It is noted that a law-based state is based on the rule of law, the separation of powers, human rights and freedoms protection, and the independence of the judiciary. The theoretical and practical aspects of a law-based state functioning are considered, in particular the role of constitutionalism and legal mechanisms of control. The article emphasizes the importance of justice as a central element of a law-based state, which ensures the protection of citizens’ rights and control over the actions of state authorities. It was noted that in the context of a law-based state formation the effectiveness of justice acts as an indicator allowing to assess how successfully the ideals of the rule of law and the protection of human rights are implemented. The main criteria for evaluating the effectiveness of justice are determined, namely the independence of judges, access to justice, and fairness of decisions. The connections between effective justice and the principles of the rule of law and its role in a democratic society are covered. It is indicated that in the conditions of reforming the judicial system in Ukraine, the issue of maintaining a balance between the independence of courts and their accountability to society has not only domestic political significance, but also directly affects the international image of Ukraine and the process of European integration. It is summarized that effective justice is one of the most important indicators of a law-based state development. It ensures the protection of the rights and freedoms of citizens, contributes to the stability of society and the development of democracy. In order to achieve effective justice, it is necessary to constantly work on the legislation improving, qualifications of judges extension, and judiciary independence ensuring.

Guarantees of Social Protection of Persons with Disabilities as a Component of Official Legal Status

The article explores and characterises the legislative guarantees of social protection for persons with disabilities among military personnel and individuals discharged from military service. It analyses national labour and social legislation regarding special pension programmes, employ­ment, social payments/assistance, and social services available in our country for persons with disabilities. The content of specific guarantees for military personnel and those equated to them, as determined by their service status, is highlighted, as emphasised by the Constitutional Court of Ukraine in its decisions. It is noted that such guarantees for individuals serving in the Armed Forces of Ukraine and other military formations apply not only during their service period but also after discharge. Based on the analysed normative acts, it is concluded that the issue of guaranteeing social protection for persons with disabilities, as a component of their special service status, can only be considered with the presence of proper legal confirmation of the impact of service-military activities on the person’s health. It is established that if a former military service member is recognised as a person with a disability due to a disease that arose after discharge from military or equivalent service, the causal link between such a disease and their past service activities must be established. It is emphasised that the legislator also defines additional special conditions for the onset of disability as a component of the grounds for receiving certain types of social protection. One of the conditions is the determination of the time frame for establishing disability after discharge from military service. It is emphasised that the use of time criteria as legal conditions for acquiring the right to social protection violates the constitutional principles of equality in the right to social protection and justice in society. Based on the analysis of the mechanism for providing employment-related social services to persons with disabilities discharged from military and equivalent service, it is concluded that this mechanism is imperfect and not adapted to the current realities in the country. The need to develop a social services system in Ukraine is stressed, one that, on the one hand, ensures effective socialisation and professional orientation for those discharged from military service due to disability, and on the other hand, takes into account the specific conditions under which the disability was acquired. A drawback in this system is highlighted - the lack of a mechanism to involve employers in the process of socialisation and professional adaptation of the individual. It is noted that merely legislating the obligation to create jobs for persons with disabilities is an insufficient measure for facilitating the professional and social rehabilitation of individuals. Proposed are appropriate amendments to the legislation on the social protection of persons with disabilities.

ВИКОРИСТАННЯ ЕЛЕКТРОННИХ СИСТЕМ ДОКУМЕНТООБІГУ ТА ЗВІТНОСТІ ЛОГІСТИЧНИМИ КОМПАНІЯМИ УКРАЇНИ

The article explores the possibilities and ways of using information technologies for document management and electronic reporting at logistics enterprises. Theoretical approaches to understanding the goals and tasks of logistics information systems in transport technologies have been considered. The main information technology systems that change the logistics industry in modern conditions have been characterized, namely: RPA; chat bots; visualization; Artificial Intelligence; predictive analytics. The electronic technologies used for information provision in Ukrainian practice, the IT-Enterprise ERP system of JSC ‘Ukrposhta’ and the CRM system of the company ‘Epicentr K’ have been analyzed. Their characteristics and advantages of use have been defined. It have been found that the basis of the functional component of the modern information system is a single module of operations between the links of the logistics system, which determines the relationship between the functional divisions of the company (in terms of the implementation of logistics functions), intermediate links and consumers of the company’s products. The implementation of a logistics information system in the work of a logistics enterprise makes it possible: - to increase the efficiency of its work, achieve a high level of service for customers and ensure effective control; - to ensure a modern approach to the management of implementation processes and the organization of various types of events; - to monitor the efficiency of commercial operations; - to conduct an analysis of the profitability of the activity; - to increase the effectiveness of price policy, etc. The problems of the introduction of electronic document flow and reporting systems in Ukraine have been noted: - the problem of interoperability in electronic document flow; - lack of clear standards and requirements for electronic reporting, companies may hesitate to switch to this type of reporting; – constant changes in legislation and requirements can create difficulties for enterprises in implementing stable electronic reporting systems; - inconsistency of electronic reporting formats with global ones; high implementation costs; - concerns about data privacy and security can deter companies from switching to electronic reporting, especially when the security of information on the network is at stake.

Building a recovery-oriented mental health system in Ukraine: lessons from implementation science.

Building a recovery-oriented mental health system in Ukraine: lessons from implementation science.

Reforming the public administration system in Ukraine in the context of European integration processes

Reforming the public administration system in Ukraine in the context of European integration processes

ОСОБЛИВОСТІ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СІЛЬСЬКИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УМОВАХ СТАЛОГО РОЗВИТКУ

Financial provision of rural territorial communities in conditions of sustainable development is an important aspect of the country's economic and social development. The successful functioning and development of such communities depend on their ability to attract and effectively distribute the financial resources needed to improve infrastructure, education, health care and other vital areas. In the conditions of sustainable development, which involves a balance between economic growth, social well-being and environmental protection, the financial support of rural communities becomes especially important for the preservation of their unique natural and cultural heritage. That is why the purpose of the presented work is to determine the features of financial support of rural territorial communities in conditions of sustainable development. The methods that were used in the formation of the current study are: methods of analysis and synthesis to determine the key aspects of the development of rural territorial communities; methods of induction and deduction to determine the features of the financial provision of territories; method of comparison; logical method; graphical and tabular methods for visual display of research results. Also, as a result of the study, it was proved that the necessity of diversifying the sources of financing is a prerequisite for the financial provision of rural territorial communities. In particular, such communities should actively attract local tax revenues, state support, as well as use the opportunities of international grants and technical assistance programs. At the same time, effective management of resources aimed at the implementation of sustainable development programs, which includes energy saving, development of local businesses and support of environmental initiatives, becomes an important task. In the context of reforming the financial system in Ukraine, financial decentralization is of particular importance, which opens up new opportunities for strengthening the financial independence of rural communities, at the same time placing greater responsibility on them for the rational use of funds. Rural communities can direct the received finances to improve infrastructure, develop social services, support local entrepreneurs, as well as to environmental and energy-saving initiatives.

Review of foreign experience of professional adaptation of war veterans

Problem setting. After the end of the war, most of the veterans will be an economically active stratum of the population, who will need active support from the state when reintegrating into civilian life, but in return will be able to benefit the country by remaining active subjects of the national economy. The preservation and development of this potential is critically important both for the post-war recovery of Ukraine and for the establishment of social justice in relation to defenders. The study of foreign experiences is an important step in order to learn effective practices that can be adapted and applied to the Ukrainian context. Despite the fact that the experience of other countries does not always fully correspond to Ukrainian realities, it contains useful lessons and methods that can be modified to solve the specific challenges that Ukraine faces. Analysis of recent researches and publications. Such domestic researchers as V.P. Kokhan, A.S. Kolisnyk, O.V. Shapovalova, V.I. Sheverdina, T. Zakharina, V.K. Malolitneva, R.A. Jabrailov. M. Bazaeva studied foreign experience using the example of the USA. At the same time, there is no comprehensive overview of foreign policy regarding the support of veterans and their reintegration into civilian life in domestic works. Purpose of research is to carry out a general review of foreign experience in issues of support for veterans using the example of the USA, EU, Germany, France and Great Britain. Article`s main body. The article examines the issue of professional adaptation of veterans as a key element in the successful reintegration of military personnel into civilian life. It outlines the experiences of the United States, the European Union, Germany, France, and the United Kingdom to identify effective veteran support practices that could be adapted to the Ukrainian context. The focus is on the legal and organizational aspects of veteran policies, including legislative support and the involvement of both governmental and non-governmental organizations in the outlined area. The article concludes that the United States has a well-developed system of veteran support, primarily driven by the Department of Veterans Affairs (VA). Special attention is given to the functioning of the U.S. Court of Appeals for Veterans Claims (CAVC). It is suggested that the establishment of a similar specialized judicial body could be an important step for Ukraine to effectively protect veterans’ rights in the post-war period. The article highlights the absence of unified legislation on veterans within the European Union. Nevertheless, it emphasizes the role of pan-European non-governmental organizations in this field, such as the European Confederation of Veterans. The legal and institutional framework for veteran policies in specific EU member states, particularly Germany and France, is also discussed. Special attention is given to the experience of the United Kingdom, which aspires to have the most advanced veteran support system. It is noted that the strategic approach to veteran policy, particularly through the Veterans’ Strategy Action Plan 2022-2024, provides long-term legal certainty for veterans and enhances the effectiveness of state policy. Conclusions and prospects for the development. The article underlines that professional adaptation of veterans is a critical precondition for successful post-war recovery in Ukraine and the preservation of veterans’ economic activity. The use of foreign experience, particularly the creation of specialized judicial bodies, the development of national veteran support strategies, and the active involvement of non-governmental organizations, could become a subject of further discussion aimed at finding the optimal path for building an effective veteran support system in Ukraine.

PECULIARITIES OF THE APPLICATION OF EVENTS IN THE MARKETING TOOLS SYSTEM IN UKRAINE

The article examines the distinctive characteristics of the utilisation of events within the marketing tools system in Ukraine. Furthermore, it analyses the prevailing global trends in the deployment of events within the marketing tools system. In particular, the annual increase in event budgeting is highlighted as a key trend, enabling organisations to plan more significant and better events in order to achieve their marketing goals. The implementation of technology in event marketing, whereby companies invest in events and utilise technology to create memorable experiences for customers and facilitate long-term growth, represents a significant trend. However, there is a shortage of qualified professionals in the field of event marketing, which presents a challenge for organisations seeking to engage with target audiences. Research indicates that 40% of event organisers perceive attracting new participants as their primary marketing challenge. Additionally, the popularity of remote and combined events, alongside the recognition of the effectiveness of live offline events in event marketing, represent noteworthy developments. It has been demonstrated that marketing tools have undergone substantial modifications and adaptations in the context of the ongoing conflict in Ukraine. One of the most instrumental tools to emerge in this context is that of events. Notwithstanding the challenging circumstances, event marketing continues to represent a potent instrument for communication and persuasion among target audiences. The organisation of events in the context of armed conflict necessitates a high degree of vigilance and consideration for the safety of all participants. Those responsible for organising such events are compelled to give due consideration to the potential risks and to devise contingency plans in the event of unforeseen circumstances. Concurrently, such occurrences serve as a conduit for bolstering the populace's morale, disseminating crucial intelligence, and fortifying national unity. It is imperative to acknowledge that the war has compelled businesses to reassess their marketing strategies, resulting in the implementation of more adaptable and flexible approaches to event organisation. Online and hybrid formats have become indispensable tools for enabling continuous customer engagement despite physical constraints. Consequently, events in Ukraine's marketing tool system during wartime have been demonstrated to be highly efficient, flexible, and adaptable. Such events play a pivotal role in sustaining business stability, fostering new forms of audience interaction, and strengthening social bonds.

Violation of the procedure established by law for transplantation of human anatomical materials: concepts and types

The article addresses the pressing issue of ensuring legality in the field of transplantation. The current state of healthcare in Ukraine, the need for high-quality medical services, and the necessity of adapting national legislation to international standards prompt a thorough analysis and improvement of the legal regulation of the transplantation of anatomical materials. The main focus of the article is on identifying violations of legislation in the field of transplantation, analyzing their types, and consequences. Various aspects of offenses are examined, including illegal organ trade, violations of the donor consent procedure, and non-compliance with medical ethics and safety standards during transplantation operations. The peculiarities of violations committed by both medical professionals and other related workers in the transplantation of human anatomical materials are revealed. The authors explore the international experience of transplantation regulation and highlight key points that require attention in Ukrainian legislation. The provisions of the Brussels Declaration on the Laws and Customs of War, the Geneva Conventions, and other international documents establishing norms and principles in this field are analyzed. Violations of these norms can have serious consequences for patients’ health and the reputation of medical institutions. The article emphasizes the need to strengthen state control over compliance with legislation in the field of transplantation, improve legal mechanisms of accountability for violations, and create conditions for the effective functioning of the transplantation system in Ukraine. Specifically, the author proposes an original definition of violations of the established order of transplantation of human anatomical materials and provides a classification of violations by areas and forms of activity at each stage of this process. The study aims to form theoretical and practical foundations for ensuring the legality and ethics of the transplantation of anatomical materials in Ukraine, which is an important step in the development of the medical field and the protection of patients’ rights.

BASIC IMPERATIVES FOR MODELING PENSION PAYMENTS IN THE PENSION SECURITY SYSTEM OF UKRAINE

The purpose of the article is to research and analysis of the amount of indexation of pension payments related to inflationary processes. The object of the study is the state of pension provision in Ukraine. The subject of the study is the process of indexation of pension payments as a result of the implementation of social policy in Ukraine. An analysis of the history of the development and reform of pension provision in Ukraine was carried out. This allowed for a deeper understanding of the content of events related to the establishment of pension provision in Ukraine. The research methodology involves the synergy of mathematical methods of analytical geometry and economic-mathematical modelling. It is shown that the presence of inflationary processes in the national economy leads to the need to increase the pension provision of citizens. At the same time, the size of the increase in pension payments should be differentiated in order to ensure social "justice". The scientific task set in the article is to demonstrate a modern approach to choosing a strategy for implementing the state pension policy in Ukraine. As a result of the research, two models of appropriate indexation of pension payments in Ukraine are presented. The calculation made it possible to choose the most significant model. In the future, it is advisable to direct the research to the search for other more effective ways of indexing pensions. It is assumed that for this it is necessary to formalize the mathematical formulation of the problem of finding the optimal value of the index of pension payments as extreme, taking into account the necessary restrictions. A scientific novelty in solving this issue is the receipt of practically significant recommendations regarding the indexation of pensions. The practical significance of the obtained results lies in the elimination of social defects in the indexation of pension payments. Further research should be directed to the search for rational solutions that will stimulate the creation of an effective pension system in Ukraine.

LEGISLATIVE FRAMEWORK AND TRANSPLANTATION SYSTEM IN UKRAINE NOWADAYS

Introduction. In Ukraine, the system of human organ and anatomical material transplantation is still developing. The advancement of this process is partly hindered by complex legal issues related to human organ and tissue transplantation. Moreover, the transplantation mechanism is further complicated by the requirements for reporting, medical examinations, and multiple administrative inspections. The current functioning of the transplantation system necessitates a thorough review and critical analysis to facilitate its improvement. Aim. To study the legal framework and socio-ethical prerequisites for the further development of the transplantation in Ukraine. Materials and methods. The authors use systematic, comparative, and critical methods, as well as analytical generalization, to describe the current state and legislative prerequisites for the development of the transplantation in Ukraine. Conclusions. A review of the legal framework and socio-ethical prerequisites for the operation of the human organ and tissue transplantation system in Ukraine has revealed numerous administrative, legislative, and informational gaps that hinder the development of the Ukrainian transplantation. However, there have been recent indications of positive changes. Consequently, there is an urgent need to establish special funds with such primary goal as the financing, technical, and technological re-equipment of healthcare institutions, specifically for the needs of transplantation centres. Equally important is the implementation of various measures to incorporate foreign experience to improve the qualification of medical professionals.

Integration of innovations into the sports training system: analysis of Ukrainian experience and global trends

This article explores the integration of innovations into sports training systems with a focus on the Ukrainian context compared to global trends. The relevance of this research lies in the constant evolution of the sphere of improving sports performance, which demands a comprehensive study of how innovations are integrated into training methodologies. Through detailed examination, this study reveals diverse approaches applied both in Ukraine and worldwide, analyzing the effectiveness and consequences of such integration. The purpose of the article is a comprehensive analysis of the integration of innovations into the sports training system, considering both Ukrainian experience and global trends, identifying key trends and opportunities for improving athletes' performance and training process efficiency. The research results are substantial. Firstly, it highlights a diverse spectrum of innovations encompassing technological advancements, psychological techniques, and strategic methodologies in sports training. Secondly, it presents a comparative analysis of how these innovations are implemented in the Ukrainian sports training system and how they correspond to or differ from global practices. Such comparison provides valuable insights into the strengths and weaknesses of the Ukrainian approach, aiding a better understanding of areas needing improvement. Conclusions drawn from this research emphasize the key role of innovations in optimizing sports training regimes. Despite significant efforts by the Ukrainian system to integrate innovations, areas requiring improvement remain, especially concerning the adoption of technologies and interdisciplinary collaboration. The research also underscores the importance of adaptation to specific contexts, recognizing that the applicability of global trends may vary across different sports systems and infrastructures. The prospects for further research are extensive. Future studies could delve into a more detailed analysis of specific innovations and their impact on athletes' productivity and health.

The effectiveness of public administration of sports in rural communities under decentralization (experience for Ukraine)

The aim of this study was to examine the effectiveness of public administration of sport in rural communities of Ukraine through the prism of a comparative analysis of the experience of European countries in this sphere. General scientific methods (analysis and synthesis) and public management methods (expert assessment, comparative analysis) were involved. The results showed that before the beginning of decentralization, the Ukrainian system of financing and management of sports developed according to the French model—with a certain centralization of the management of state structures and vertical reporting. At the same time, it has been established that under the new realities such a system will not be able to function, which is already noticeable based on reports on the financing of the industry. Starting from 2015, local budgets (including those of rural communities) gradually invested much more in the development of sports than the state budget. Accordingly, a logical step would be their initiative in the development of the sports sphere, particularly in mass sports. Based on the practices of European countries, the Ukrainian authorities need to introduce practices of more active involvement of sponsors.