Socio-Economic Problems
of the Modern Period of Ukraine

Soc-Econ-Problems_MPU -- Year 2019, Vol 1(135)

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Economics and National Economy Management

UDC [338.45:622.35](477); JEL E23, L71, Q40
Oleksyuk, H., & Samotiy, N. (2019). Tendentsiyi ta problemy rozvytku vuhil'noyi promyslovosti Ukrayiny (na prykladi derzhavnoho pidpryyemstva «L'vivvuhillya») [Trends and problems of coal industry development in Ukraine (on the example of state enterprise «Lvivvuhillya»)]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 3-9). DOI: [in Ukrainian].

Sources: 14

The article deals with the general tendencies and problems of the development of the Ukrainian coal industry in recent years. The main reasons for the problems and reduction of coal production in Ukraine due to the corresponding exhaustion of stocks as a result of long-term exploitation of coal mining enterprises are outlined. In addition, the unsatisfactory condition of the main equipment of the mines and its high level of deterioration and low rates of restoration of fixed assets are determined. The pace of investment and innovation processes in the coal industry of Ukraine today does not correspond to real needs and opportunities for increasing of coal production. The reformation and restructuring of coalmining enterprises is far behind the planned state program measures, including privatization processes, attracting private investment, improving approaches to management, closing unprofitable loss-making mines and building new prospective mines. The article highlights prospective directions of increasing coal mining, both operating mines and the possibility of building new explored reserves of energy and coking coal, in particular, in the Lviv-Volyn coal basin. The main reasons for the unprofitability of coal enterprises, untimely payment of wages to miners, problems of investment and innovation development of the coal industry are outlined. The complexity of the processes of voluntary association of communities in coal regions in the framework of the decentralization reform consists in the presence of environmental problems and the future closure of coal mining enterprises, negatively affecting the overall economic potential of the future united territorial communities. The paper proves that the strategic development of the united territorial communities in the areas of coal deposits (on the example of the Lviv region) is closely connected to the presence of coal mining enterprises there and the construction of new mines there. Strategic directions of innovative development of Ukraine's coal industry, the principles of reform and restructuring of the coal enterprises are defined. 
coal industry, coal products, coal enterprises, financial and economic status of coal enterprises, investment and innovation development 

UDC 334.722:339.166.5; JEL M21
Skrypko, T., & Garasymlyuk, M. (2019). Intelektual'na spetsializatsiya pidpryyemnytstva yak shlyakh rozv’yazannya sotsial'no-ekonomichnykh problem [Intellectual specialization of entrepreneurship as a way of solving social and economic problems]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 10-14). DOI: [in Ukrainian].

Ukraine lags behind the developed countries in technological and economic spheres, by average income per capita, by renovation of production equipment, etc. Instead, comparatively high level of labour resources’ qualification and intellectual capacity remain to be the competitive advantage. Based on the theory of competitive advantages and current EU smart specialization strategy, it is possible to focus on technology-intensive industries oriented on exports to secure the countries’ sustainable development. The state of innovation activity of enterprises of industry, entrepreneurship sectors and regions is considered. The structure of the types of innovative activities of Ukrainian industrial enterprises for 2010-2017 includes internal and external impacts, such as the purchase of equipment and software, training of employees, etc. Statistical, table, questionnaire, factor analysis methods were used. The comparative analysis provides an innovative index of Ukraine and its 10 components (human resources, attractive research systems, innovation friendly environment, finance and support, firm investments, innovators, linkages, intellectual assets, employment impacts, sales impacts) calculated by EU economic experts according to the methodology The European Innovation Scoreboard. Based on the answers of the managers of small businesses, the bottlenecks of innovation management are grounded: internal (qualifications of managers and specialists), limited financial resources, risk of activities diversification) and external (corruption, formal approach of authorities and institutional infrastructure). The paper proves the reasonability of the state policy of further investment development and stimulation of the IT sector due to its low material resources, proper system of education of specialists, legal support and fiscal policy. The record high growth rate of the information services market and the corresponding high-intellectual cluster of specialists allows predicting the integration of the national industry into the international division of labor from the angle of geopolitical smart specialization. 
innovation, entrepreneurship, knowledge intensity, innovation processes, foreign economic activity, IT sector 

UDC 330.341.1:004; JEL O30, O33, O38
Tsubov, L., Kvasniy, L., & Shcherban, O. (2019). Drayvery hlobal'nykh promyslovykh zmin u konteksti povedinkovoyi ekonomiky [Drivers of global industrial changes in the context of the behavioral economics]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 15-17). DOI: [in Ukrainian].

Sources: 8

The article defines the main drivers of global industrial change in the context of behavioral economics. The author analyzes the literary sources and highlights the positive and negative consequences of the introduction of innovative technologies created in the course of the fourth industrial revolution. The essential features and content of the fourth industrial revolution as the driving force of the development of the world economy and economy of Ukraine are considered. The essence of the changes taking place in Ukraine and in the world in the conditions of globalization is analyzed. The possibilities of structural changes of the national economy in the conditions of the fourth industrial revolution are estimated. The obtained results develop the theory of innovative management in the part of the formation of the preconditions for managing the choice of strategies of innovative development in the conditions of the fourth industrial revolution. Possible directions of business development for Ukrainian enterprises are offered on the basis of evaluation of the main tendencies of development of the world economic system. The results of their systematization can be used as the basis for the formation of an information base for identifying the priority directions of innovation development. Further research should be aimed at forming of a mechanism for ensuring the social and economic development of Ukraine in the conditions of the fourth industrial revolution. The paper proves that for the development of the digital economy of Ukraine it is necessary to start a large-scale digitalization of all branches as soon as possible, investing the most in the development of digital infrastructure, innovations and modern technologies. Therefore, every effort should be made to ensure the success of Ukrainian innovation companies and those who invest in Ukraine. 
behavioral economy, industrial changes, global development 

UDC 330.3:[338.45:620.9](477); JEL L94, Q43, Q48
Zelenko, V., Ferenchak, Ya., & Zelenko, N. (2019). Problema enerhoefektyvnosti u modeli staloho rozvytku Ukrayiny: dosvid YeS [Problem of energy efficiency in the model of sustainable development in Ukraine: EU experience]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 18-23). DOI: [in Ukrainian].

Sources: 11

The paper outlines major preconditions of development of energy efficiency programs and the process of their introduction from the perspective of sustainable development concept. Energy saving measures of European Union are examined, its experience and results, like green books and Thermie programs, etc are analyzed. The paper also specifies relevant activities and responsibilities undertaken by Member States by 2030 and the rates planned to be achieved. The experience of neighboring Poland in energy efficiency promotion is analyzed, as far as the country most closely resembles Ukraine by the initial rates in 1990. We calculated conditional losses of Ukraine in 2017 as the gap between the rates of energy efficiency of Ukraine and Poland (similarity of climate conditions and the state of housing funds allowed us to assume that the comparison will be the most correct regarding Ukraine). The results of calculations make us conclude that the funds are used most efficiently if the money designated, for example, for subsidizing of population are directed at strengthening of energy efficiency (at least up to the level of neighboring country). It will result in saving of about 40 billion. This is the amount defined as Ukrainian capacity in terms of improvement of energy saving and possible results of its realization. The paper determines the stage Ukraine is at in introduction of energy efficiency measures and programs: “warm loans” program; conditions regarding energy saving in Ukraine enshrined in the EU-Ukraine Association Agreement; creation of legal basis, namely the Law of Ukraine “On Energy Efficiency Fund” as of 8 June 2017. The role of newly created Energy Efficiency Fund is analyzed. Special attention is paid to the fact that energy efficient construction is one of international liabilities undertaken by Ukraine. The presence of The Active House Alliance at Ukrainian market is an important achievement in this sphere as it is the non-profit association aiming at creation of housing concept corresponding to the sustainable development principles. 
sustainable development, energy efficiency, European integration, energy efficiency measures, energy intensity, Energy Efficiency Fund 

UDC 338.48:[336.14:352/354](477); JEL E23, L83, O13, O18, R58
Korkuna, O., Tsilnyk, O., & Bordun, O. (2019). Rozvytok zelenoho turyzmu v umovakh formuvannya ob’yednanykh terytorial'nykh hromad [Green tourism development in conditions of forming of consolidated territorial communities]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 24-28). DOI: [in Ukrainian].

Sources: 6

Nowadays tourism industry is only fifth in Ukraine by the component of budget revenues and its importance should grow significantly due to such objective preconditions as beneficial location of Ukraine in the center of Europe, availability of significant tourism and recreation capacity, favourable climate, rich flora and fauna and numerous landmarks of global level. For Ukraine rural green tourism in conditions of forming of consolidated territorial communities is a new phenomenon and requires the range of activities for its intensified development. Indeed, the priority of rural green tourism development in Ukraine is stipulated by the urgent need to solve socio-economic problems of contemporary villages. The paper aims to define the conditions and research the processes of green tourism development in conditions of forming of consolidated territorial communities. The paper characterizes the perspectives of green tourism development in rural settlements. In particular, it outlines the problems and perspectives of green tourism development in consolidated territorial communities. Endogenous capacity and opportunities of its use in the development of green tourism are defined. Green tourism is determined to be an additional factor of budget revenues in consolidated territorial communities. Global experience is analyzed and the perspectives of the use of global practices in the development of green tourism are outlined. SWOT-analysis of rural green tourism development is carried out. The paper defines top-priority regions for the development of rural green tourism. The authors emphasize that green tourism can play the role of a catalyst of economy structural changes, provide demographic stability and solve socio-economic problems emerging in the course of forming of consolidated territorial communities. 
green tourism, rural area, territorial community, budget, services, economic stability 

Territorial Development and Regional Economics

UDC 332.135:339.137:334.722; JEL M21, O18, R58
Shults, S., & Kit, L. (2019). Konkurentni perevahy mizhrehional'noho ekonomichnoho spivrobitnytstva u rozvytku pidpryyemnyts'kykh merezh [Competitive advantages of interregional economic cooperation in the development of entrepreneurship networks]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 29-32). DOI: [in Ukrainian].

Sources: 8

The paper emphasizes the relevance of the research of network entrepreneurship structures. The role of network business structures in the development of interregional economic cooperation is explained. As far as the facilities of network business structures are located in various Ukrainian regions, they contribute to not only the establishment of interregional economic links, but also the improvement of meeting the residents’ needs for goods and services. The condition and development dynamics of the largest pharmacies networks in Ukraine are analyzed. On this basis the features of interregional distribution of their trade outlets, organizational and spatial aspects of their functioning and network links in terms of evaluation of the level of centralization, structural homogeneity and openness of networks are defined. The analysis of major financial-economic activity indicators of the leading pharmacies networks in Ukraine showed that they develop in correspondence with their capacity and development trends at the market of pharmaceuticals in Ukraine. The analysis also showed that most of networks under research have high density of internal connections, maximized centralization level, homogenous structure, and high links mobility. We can observe the tendency towards the increase of trade outlets in the networks and insufficient activity of pharmacies networks in terms of participation in joint innovative projects. The express-estimation of the functioning efficiency of six pharmacies networks, which are the leaders of national market by the number of facilities and volumes of sales, established that the company Apteka-Mahnolia (“Apteka nyzkyh tsin”) has received the strongest synergy effect by the profitability and number of newly created trade outlets. The network of pharmacies “Podorozhnyk” has the strongest synergy effect by the proceeds in the pharmacy network. The abovementioned companies use the progressive management methods that promote the efficiency of their activity. The paper outlines the competitive advantages of entrepreneurship networks development, which shall contribute to activation of interregional economic links, and emphasizes the flaws of the network form of business organization. 
interregional cooperation, network business structures, pharmacy networks, synergy capacity 

UDC 332.122:[330.322+330.341.1]:330.837; JEL M11, O14, O16, R58
Lutskiv, O., & Popadynets, N. (2019). Problemy instytutsiyno-orhanizatsiynoho zabezpechennya investytsiyno-innovatsiynoho rozvytku v rehioni [Problems of institutional-organizational maintenance of investment-innovative development in a region]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 33-37). DOI: [in Ukrainian].

Sources: 10

The paper dwells on the issues of institutional assistance to investment-innovative development in Ukraine. The paper emphasizes that low level of investment-innovative activity in Ukrainian regions is the major obstacle to economic development. It is caused, on one hand, by the low efficiency of separately functioning innovation sphere, innovative infrastructure and innovative entrepreneurship, and on the other hand – insufficient and inefficient institutional maintenance of innovative activity. The paper aims to research the features and problems of institutional maintenance of investment-innovative development in a region and to find the ways of its improvement. The authors mention that institutional maintenance of investment and innovative activity is the set of state and non-governmental institutions, which provide the availability of legal, organizational and economic conditions necessary to conduct and develop investment and innovative activity. The major tasks of institutional maintenance of innovative development in Ukraine are analyzed, including the creation of favourable entrepreneurship climate in the regions to absorb innovations and form consumers’ demand for innovative products, conditions of development of knowledge production basis, efficient system of financial provision of innovative process and efficient innovative capacity, etc. Main legal and regulative acts that provide the foundations of economic development in Ukraine are analyzed. The paper emphasizes that despite many legal and regulative acts directed at support of innovative development, the forming of legal basis of innovative activity in Ukraine is not complete. It is fragmentary, controversial and not fully corresponding to the foundations of innovative and smart economy. Therefore, it requires the review in terms of its improvement. European experience of approaches, principles, forms and methods applied in institutional system is examined. EU innovative strategies provide for efficient functioning of innovative economy model, granting tax and credit preferences, target funding of certain innovations, public procurement, restructuring and modernization of public enterprises, use of venture capital, creation and development of new innovative structures. 
institutional maintenance, institutional changes, institutions, investment-innovative development, regulative basis, innovative infrastructure 

UDC 338.48:339.1:339.92(477)(438); JEL F15, L83, O52
Bilanyuk, O. (2019). Rozvytok rehional'nykh turystychnykh rynkiv Ukrayiny ta Pol'shchi: komparatyvnyy analiz [Development of regional tourist markets of Ukraine and Poland: comparative analysis]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 38-45). DOI: [in Ukrainian].

Sources: 10

In the recent decade, the development of tourism sphere at global level has a positive trend. As far as this sphere is related to more than 50 types of economic activity, it development promotes the employment, diversification of national economy, preserving and development of cultural capacity, preserving of natural environment, growth of national economy’s innovation level and harmonization of relations with various countries and people. Moreover, tourism is one of the means to implement foreign policy of a country. Therefore, almost all key economy sectors influence the successful development of tourism, which contributes to the relevance of this subject. The paper aims to analyze the activity of regional tourism markets of Ukraine and Poland. The dynamics of tourism market development in Ukraine and Poland across regions is examined. Economic efficiency of touristic entities in Ukrainian and Polish regions in 2017 is analyzed and on this basis, the regions are divided into several groups. In order to estimate the specialization of regions and voivodeships the authors calculated the coefficient of localization and concentration. The estimation of tourism market localization in Lvivska and Volynska oblasts and Podkarpackie and Lubelskie voivodeships in 2012-2017 as th border regions shows that tourism market didn’t have the steady development dynamics in the period under research, because the rate was both above and under one in each region depending on the period. The authors prove that efficient development of regional tourism market is impossible without planning, regulation and coordination of actions of entities responsible for it development. It stipulates the need to develop certain tourism activity measures at regional level. The revealed and grouped conditions of regional tourism market development have specific factors that impact the forming of its structure, which includes the system of resources-based, economic, organizational and administrative methods of target-oriented impact. 
hotel facilities, means of tourists’ accommodation, foreign tourists, tourism market, tourists flows 

UDC 336.14:352/354(477.83); JEL R59, H61, H83
Zhabynets, O. (2019). Informatsiyna publichnist' i prozorist' byudzhetnoho protsesu v OTH L'vivs'koyi oblasti: otsinka ta shlyakhy pokrashchennya [Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 46-52). DOI: [in Ukrainian].

Sources: 40

In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website. 
budget process, informational publicity and transparency of budgetary process, disclosure of information, CTC, Lvivska oblast 

Development of Rural Territories and Agrarian Sector of the Economy

UDC 332.122:338.43; JEL Q13, O18, R58
Khomiuk, N. (2019). Kontseptual'ni polozhennya dyversyfikatsiyi rozvytku sil's'kykh terytoriy v umovakh detsentralizatsiyi [Conceptual provisions of diversification of rural territories’ development in condition of decentralization]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 53-58). DOI: [in Ukrainian].

Sources: 9

The purpose of the article is to develop conceptual provisions of diversification of development of rural territories in Ukraine in terms of decentralization. The paper proves that diversification should be considered as a means of ensuring integrated development of rural territories in connection with the need to create new mechanisms for interaction between all rural territories, the need to optimize existing agricultural activities and introduce new productions. The author argues that there are important reasons for the diversification of development of rural territories, including low level of material well-being and employment of rural residents, low profitability of agricultural enterprises, environmental pollution and degradation of soils. Ensuring the diversification of the development of rural territories is suggested to be based on the principles of unity and integrity, taking into account the process of decentralization, with due consideration of geographical, economic, ecological, ethnic and demographic characteristics of each rural territorial entity. The factors of containment of the process of diversification of rural territories’ development in terms of decentralization are identified, including the insufficient legislation, limited natural resources, low level of public awareness, lack of financing of rural development programs from the State budget; lack of entrepreneurial experience of population; lack of start-up capital to start a business. The factors stimulating the process of diversification of the development of rural territories are allocated, including the reform of decentralization; conducting business trainings; providing consulting assistance in the legal and economic spheres. The directions of diversification of development of rural territories are determined including the diversification of agricultural production, diversification of non-agricultural activities and diversification of sources of financing. 
diversification, concept, development of rural territories, decentralization, consolidated community, directions of diversification of rural territories’ development 

Economics of Labor, Demography, Social Policy

UDC 331.5:331.55; JEL J21, J23, J40, J69, C30
Mulska, O. (2019). Balansuvannya rynku pratsi v umovakh pidvyshchenoyi mihratsiynoyi aktyvnosti naselennya [Balancing the labour market in conditions of growing migration activity of the population]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 59-65). DOI: [in Ukrainian].

The article deals with the labour market model in conditions of high migration activity of the population in Ukraine on the basis of the method of system dynamics. The author suggests a hypothesis that labour migration is determined by the level of wages in the donor country, the level of employment and unemployment, the number of current jobs and vacancies. The assumption is grounded on the basis of the obtained results of the multifactor economic-mathematical model. The article proves that statistics on the labour market in Ukraine are not complete and reliable, and experts' opinions about the necessary conditions for balancing aggregate demand and supply vary. Given the low competitiveness of the domestic economy, the low level of wages, unemployment, shadow employment and the general impoverishment of Ukrainians, an open European labour market creates new incentives and conditions for job search abroad - conditions for outflow of workers from Ukraine. In addition, the crisis socio-economic situation, the increase in the number of refugees from Ukraine as a result of the annexation of the Crimea and military actions in the East of Ukraine create a high probability of an explosion of migration in our country. The author's analysis of the functioning of the national labour market in recent years gives grounds for asserting its ineffectiveness, namely: reduction of the level of economic activity and the level of employment of the population, increase of unemployment, imbalance between demand for labour and its offer, decrease of the load of registered unemployed on one free workplace, due to high rates of labour migration, lower real wages. The article argues that the urgent problems concerning the migration of the population of Ukraine are to increase the economic activity of the population; preventing the growth of unemployment, limiting the scope of labour under the pressure of the financial and economic crisis; ensuring the correspondence between the supply and demand of the workforce. The solution of this problem requires the formation of a well-balanced state policy taking into account the regional specificity of the trends of labour migration, including increasing the competitiveness of the labour force, ensuring a high level of employment, social protection, wages and incomes, and their approach to similar parameters of economically developed countries of the world. Thus, the solution of issues related to the migration of the population is a prerequisite for the implementation of an effective public employment policy. 
economically active population, labour market, level of balancing, labour market imbalance, vacant demand, current supply, migration activity 

Financial Policy

UDC 336.226:[336.2:352/354]; JEL Н24, Н70, Н71
Prots, V. (2019). Osoblyvosti maynovykh podatkiv ta yikh rol' u formuvanni dokhodiv mistsevykh byudzhetiv [Features of property taxes and their role in the formation of local budget revenues]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 66-70). DOI: [in Ukrainian].

Sources: 13

The extension of powers and functions of local self-government bodies in the context of financial decentralization should be accompanied by an appropriate increase of local taxes and fees to local budgets. Currently, property tax is a new element of the local taxation system and a financial tool for local governments. Since the property tax system is at an early stage in its development, there are a number of debatable issues, in particular, it is really necessary to assess the current system of property taxation in Ukraine, to investigate the fiscal role of property taxes and to outline directions for its improvement. The paper argues that in contrast to Ukraine, property taxes in many countries include the taxes on certain types of property, on net assets, on transfer of property ownership. The author proves that the taxation of property is based on the following principles: equivalence; solvency and equity; fiscal efficiency and financial capacity; security; performance. The analysis shows that since 2015, due to increased tax revenues, local taxes and fees have become the second largest source of local budgets. In 2015-2017 the largest share in the structure of property tax was paid for land 90-93%, the tax on real estate, other than land plot 4,6-8,3%, transport tax 0,8-2,7%. However, the greatest increase of revenues to local budgets accounted for the tax on real estate. The main factors of the growth of property tax since 2015 are due to the inclusion of land and transport taxes to property tax and the introduction of new ratios of indexation of normative monetary estimates for calculating land payments. The shortcomings of the system of property taxation are identified, namely: the level of urbanization of the territory where the object of taxation is located is not taken into account; the existing approach to taxing the area of immovable property, different from the land, does not take into account the degree of its physical depreciation; non-compliance with the principle of social equality and the imperfect mechanism of taxation of non-residential real estate of economic entities and individuals. The paper suggests to include irregular taxes into property taxes, that is, taxes on transfer of property: inheritance tax; gift tax. To determine the amount of real estate tax and land tax, the rates should be set as a percentage of the market value of the tax object, in order to simplify the process of taxes administering. 
property taxation, real estate tax, transport tax, land payment, local budget, principles of property taxation 

Economics and Business Management

UDC 339.35; JEL O10, O12, P17, F10, F14
Shymanovska-Dianych, L., & Pedchenko, N. (2019). Pidkhody do otsinky efektyvnosti ta rezul'tatyvnosti diyal'nosti torhovel'noho pidpryyemstva: suchasnyy pohlyad [Approaches to estimating the efficiency and performance of the trade enterprise activity: modern view]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 135 (1) (pp. 71-77). DOI: [in Ukrainian].

Sources: 19

In the article, the existing variety of terms of "efficiency" and "performance" is structured and the features of each concept and the differences between them are defined. The article proves that it is necessary to divide the categories "performance" and "efficiency" for trade enterprises. Each of them has an independent value, equally important for the evaluation of their activities, and can not replace another concept. The authors prove that in a market economy, when the results of the work of some market actors depend on the clarity and coherence of the work of other actors, the problem of efficiency becomes decisive. The article argues that the key to the success of any enterprise, including commercial ones, lies in the continuous improvement of the efficiency and performance of their activities, systematic analysis, development and implementation of measures aimed at increasing its efficiency and performance. The approaches to assessing the efficiency and performance of the enterprise, which most fully cover the key criteria for assessing the efficiency and performance of different enterprises, are analyzed. Despite the obvious differences below the described approaches, they do not exclude each other, but only characterize the operation of the enterprise from different sides. These approaches are based on certain indicators by means of which the analysis, comparison and evaluation of the enterprise is carried out. The authors prove that this system of indicators is not ideal and does not take into account all characteristics of trade enterprises, which influence the efficiency and performance of their activities. Therefore, they suggest expanding this list, adding such indicators as an indicator of the overall assessment of the economic profitability of a trade company, the indicator of the effectiveness of the use of retail space and indirect indicators of profitability. 
estimation, efficiency, effectiveness, approaches, indicators, trade enterprise 

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