The article examines the development and features of financial support of culture in territorial communities as culture plays a major role in educating the citizen of the country and a well-developed cultural environment is an important prerequisite for the reproduction of productive forces, increasing the efficiency of social production and strengthening the socialization of economic processes. In particular, the article analyzes the legal framework according to which territorial communities operate, and also considers the effectiveness of reforms in culture to preserve, restore and promote the cultural heritage of the population. The needs of community residents for determining the priorities in services provision in culture and cultural development of the territory at the local level are analyzed. The main problems and tasks of cultural development in the conditions of decentralization are identified, and the need to update normative documents that would take into account the changes that have taken place in Ukraine over the past decades is emphasized. The conclusions and recommendations for increasing the effectiveness of financial support for cultural development in the context of decentralization are developed, and the basic principles and actions necessary for financial resources management to improve the functioning and development of culture in local communities are identified. Thus, the unification of territorial communities has provided new opportunities for the long-term development of culture at the local level. At the same time, in order to implement effective financial mechanisms for the long-term development of culture in territorial communities, new financial mechanisms are needed. Identified mechanisms will specify unused resources that will ensure the economic stability of cultural institutions in local communities, which will improve the image of the territories and the development of tourist attractiveness.
cultural development, cultural institutions, heritage, national identity, traditional art, financial support, local grants, economic stability
The article considers issues related to modern approaches to delineation and division of territories on the basis of different functional types and studies of the implementation of these approaches provided by the State Strategy for Regional Development for 2021-2027. The purpose of the article is to analyze the peculiarities of the delineation and division of territories of different functional types in the context of the state strategy of regional development. Classical approaches to territorial development based on spatial development have led to long-term population decline at the regional and local levels, increasing socio-economic disparities and polarization of economic space, degradation of territorial entities, lack of proper infrastructure, and environmental degradation. The elaboration of regional development strategies has been strengthened by new methodological tools, which provide for the emergence of regulatory links with documents on spatial planning, taking into account environmental and spatial aspects, redistribution of investment in growth centers. The article determines that the use of a systematic approach to the allocation of functional territories according to various criteria in the State Strategy for Regional Development for 2021-2027 has provided the separation of the functional types of territorial entities the state regional policy will be based on. Legislative provisions of the State Strategy for Regional Development provide for a territorially oriented state regional policy, significantly influencing territorial development and increasing the competitiveness of regions. The article emphasizes that the modern state regional policy should move in the direction of a differentiated management approach to the types of functional territories defined by the current strategic document and the achievement of high quality of life in Ukraine.
strategy, regional development, state policy, territories, functional types
Development of Rural Territories and Agrarian Sector of the Economy
The article presents the results of the research of fruit and berry market in Ukraine. The main aspects of its functioning are determined. The list of material required for blueberry planting, technological equipment for drip irrigation system, plant protection system is offered. The international production and sale experience of fruit and berry products is presented. Recommendations for determining promising areas of market development of the fruit and berry products in Ukraine are formulated. The need for labor resources, costs in the project farm is given. Packing schemes of berries are suggested. The SWOT-analysis was carried out and the strengths and weaknesses of competitors in the blueberry trade were identified. The efficiency of berry business by farmers, personal farms is based on the concentration and intensification of agricultural production. In this regard, determining the priority of economic efficiency of blueberry production has a particular importance, which determines the relevance of the chosen topic.
blueberries, economic efficiency, exports, imports, sales, fruit and berry products
The article considers the current trends of environmental tax reform in the world. The main types of fiscal policy instruments in the countries of the European Union, the USA, Great Britain and others are analyzed. Indicators of changes in greenhouse gas emissions as a result of environmental tax policy in the world are presented. There is currently a clear trend in the world to change environmental taxation, in particular raising environmental tax rates and introducing new types of environmental taxation. Given the European vector of foreign economic policy, Ukraine should develop mechanisms and tools for environmental taxation, taking into account EU requirements and norms. It is important that the increase in environmental tax rates and the introduction of new types of taxes, fees or quotas is integrated with the use of economic instruments to protect and stimulate the development of domestic enterprises, so that increasing tax payments do not reduce their competitiveness or quality of goods and services. The adopted European Green Investment Plan (EGDIP), or the Sustainable Europe Investment Plan (SEIP) is analyzed in the article as the investment basis for The Green Deal. Under a new law agreed between the member states and the EU Parliament, the European Union is committed to reducing carbon emissions by at least 55% by 2030 compared to 1990 levels. For Ukraine, as a neighboring EU country that has signed an Association Agreement with the EU, the Carbon Border Adjustment Mechanism (CBAM) is important. This is one of the key initiatives to achieve the goals of the European Green Deal. Its main purpose is to prevent carbon leakage by creating a level playing field for EU producers in imports of electricity, cement, aluminium, fertilizer as well as iron and steel products, as specified in the annex. The CBAM will be implemented in 2026, following a transition period of three years characterized by data collection only. The priority directions of development of ecological policy for Ukraine in the conditions of European integration are defined. It is also advisable to clearly define the directions and purposes of using revenues from environmental taxes and fees in local and state budgets.
environmental policy, greenhouse gas emissions, taxes, quotas, sustainable development
The paper addresses the substantiation of specific Land Ecology Fund in Ukraine to solve environmental problems in land management. It determines the following sources of the Fund establishment: land fee (land tax and land rent paid by legal persons and individuals), environmental tax, and penalties for pollution and littering of land resources due to violation of environmental legislation. The author proves that the funds of environmental taxes, environmental pollution fees, land fees, and penalties both at the national and local levels can only partially secure modern research and assessment of Ukrainian lands’ environmental condition and development of environmental projects for their management and protection. The paper offers an expansion of the list of penalties and the formula to calculate the amount of damage caused by landowners and land users due to ignoring the parameters of permissible arable land standards and eroded land area increase. The most advanced research data and evaluation of the environmental condition of land resources on their basis, as well as measurement acts or protocols, concluded as the result of research or the data of land plots’ environmental certification should by the foundation for calculation of environmental taxes and penalties. The funds from penalties are recommended to by directed to a specific Land Ecology Fund, and they should by distributed among the public and local funds in the proportion of 25 % and 75 %, respectively. In addition to penalties, a system of economic stimulation with the participation of the Land Ecology Fund, landowners, and land users honestly implementing the measures for land use and protection and soil fertility increase should be developed. The author argues that the main role in the development of local, regional, and national projects for efficient management of land (soil) resources is played by regional and local authorities due to the change in the types of ownership of the land resources and decentralization of the administrative and financial system.
environmental tax, land fee, land tax, rent payment for land, penalties, local budget of Ukraine
The peculiarities of employment in the banking sector of the economy are studied. The paper aims to examine the features of the bank staff employment at the background of global employment trends; conduct comparative analysis of the use of various bank staff employment forms; outline the features of introducing the non-typical forms of the bank staff employment, including outstaffing and remote employment. The context of digitalization and its impact on the employment of the bank staff is outlined. The scientific hypothesis on the impact of digital technologies on the employment in banking is tested. The consequences of the reduction of number of banks from 2014 to the present day and its influence on the employment are clarified. A comparative analysis of the use of different forms of employment in banking is made. Peculiarities of introduction of non-standard forms of employment in banking are considered. The advantages of using part-time and borrowed labour are proved. The paper points out that despite the lack of legal basis for the introduction of an outstaffing employment model in banking, it demonstrates certain advantages (employment contract) and bottlenecks (lack of stability for banking employees) in practice. The introduction of a regime of remote and virtual work in Ukrainian banks, which is associated with the conditions of the pandemic and crisis, is justified. Based on the monitoring of expert opinions of some Ukrainian banks and the practice of their work in the context of the virus crisis, the feasibility of introducing remote work in banking, which has the character of remote work based on appropriate qualifications and proper IT literacy, is outlined. The expanded range of outsourcing entities opens new opportunities for bank institutions in terms of improving the performance efficiency.
bank, banking employee, employment, non-typical forms, borrowed work, outstaffing, remote work
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