The article is devoted to a study of economic imperatives of alterglobalization from the point of view of various scientific schools. The indicators of global development are analysed and the idea of free market self-stabilization has been verified in the context of the implementation of the Washington Consensus. The research is focused on the basic critical remarks to the processes of globalization, in particular on the phenomena of capital outflow and non-competitiveness as factors of its divergence. It has been determined that the trend towards globalization of international markets leads to a fundamental contradiction in which inequality inherent in this market contributes to increasing inequality in the developing world. It has been proved that the current model of economic globalization has some negative aspects characterised by sharp conflicts between different actors of global international relations. Actualization of the new alternative model of the world economy as a new stage of the process of economic transformation is required. It is pointed out that a circular economy is a new economic model which emphasises the reuse of materials and creation of added value through services and smart solutions. In this context, it is shown that such an integrated approach can help to understand how to maximize potential benefits, prioritize and offer different welfare models that can be obtained in a healthy environment. Ultimately, an inclusive circular economy must provide not only jobs and income, but also health, the environment and the future.Крисоватий А. І. доктор економічних наук, професор, ректор, Тернопільський національний економічний університет, Тернопіль, Україна Мокій А. І. доктор економічних наук, професор, провідний науковий співробітник відділу регіональної економічної політики, ДУ «Інститут регіональних досліджень ім. М. І. Долішнього» НАН України, Львів, Україна Зварич Р. Є. кандидат економічних наук, доцент, заступник директора, Навчально-науковий інститут міжнародних економічних відносин ім. Б. Гаврилишина, Тернопільський національний економічний університет,Тернопіль, Україна Зварич І. Я. кандидат економічних наук, доцент, докторант, кафедра міжнародної економіки, Тернопільський національний економічний університет, Тернопіль, Україна Прояв альтерглобалізації через парадигму інклюзивної циркулярної економіки Анотація. У статті досліджено економічні імперативи альтерглобалізації з погляду різних наукових шкіл. Проаналізовано індикатори світового розвитку та перевірено ідею самостабілізації вільного ринку в контексті реалізації Вашингтонського консенсусу. Виокремлено базові критичні зауваження до процесів глобалізації та визначено феномени відтоку капіталу й неконкурентоспроможності як факторів її дивергенції. Обґрунтовано актуальність альтерглобальної моделі розвитку світової економіки як нового етапу процесу економічної трансформації. Акцентовано увагу на циркулярній економіці, яка є новою економічною моделлю з повторним використанням матеріалів, а також створенням доданої вартості за допомог...

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The authors assume that alterglobalization is a process of global alternative economic, political and cultural integration, aimed at diffusion of global transnational influence, ecological-local stability and humancenteredness. To show the today prospect of alterglobal inclusive development, the authors demonstrate the connections between environmentally related taxes, percentage of the total tax revenue, real GDP per capita, and percentage of recycling in Germany, Poland, the Czech Republic, the USA and the Netherlands. Combinations of the abovementioned indicators show the extent of the presence of ecologically oriented model of development with the use of new technologies in different countries. The highest connections among the chosen indicators have been found out in Poland and the Czech Republic which determines strong prospect for the successful implementation of the inclusive circular businesses in the countries. The situation in the Netherlands is 1 Sea star wasting syndrome (disease) is a general description of a set of symptoms that are found in sea stars. «Typically, lesions appear in the ectoderm followed by decay of tissue surrounding the lesions, which can lead to eventual fragmentation of the body and death. A deflated appearance can precede other morphological signs of the disease. All of these symptoms are also associated with ordinary attributes of unhealthy stars and can arise when an individual is stranded too high in the intertidal zone (for example) and simply desiccates. «True» wasting disease will be present in individuals that are found in suitable habitat, often in the midst of other affected individuals. Current thinking is that there is likely a pathogen involved, but environmental factors may also play a role, and contributing factors might vary regionally» (UC Santa Cruz, 2019).

In this article, we analyzed economic surroundings as a precondition for the development of the tax environment in the context of alterglobal development. We admitted that economic globalization is harmful to the environment because it depends on its own viability: the constant increase in commodity consumption, the increased use of resources and the growing disposition to pollute waste in the ocean, on the ground, and in the air. So, we proposed considering and analyzing alterglobalization as a process oriented towards self‑determination for peoples, communities and nations. In this context, we developed the idea about Environmental Fiscal Reform, including increasing green taxation and the phase‑out of environmentally harmful subsidies as well as financial incentives, VAT reductions and tax breaks for green initiatives – providing the perfect conditions for the transition to a circular economy. As the new economy is developing at a rapid pace today – 10% per year, more than three times the global economic growth rate – it has a significant impact on competitiveness.

The transition from a linear to a circular economy is determined by the change in the positioning of global risks from year to year, which determines the vectors of such changes. Thus, the main risks for 2020 are those related to the environment and occupying the first positions in the rating for the last three years (in particular, in 2019, the risk of extreme weather events). The gradual increase in awareness of this risk has led to a change in the sentiment of both producers and consumers. Experts assessed climate change as a major risk in 2019, outpacing cyberattacks, financial instability and terrorism. Thus, to mitigate this risk in 2020 and future periods, the global business community should implement circular «designs», reducing resource use and prioritizing low carbon materials. The potential effects of the transition to a circular economy on greenhouse gas emissions are significant, mainly achieved by improving resource efficiency, increasing the useful life of buildings and assets, increasing recycling and reuse, and completely reducing primary raw material use. Thus, the circular economy can be seen as an effective strategy for promoting climate change mitigation. The poly-paradigmatic nature of economic knowledge from the standpoint of the existential nature of the imperatives of economic development in the context of responsibility to the global future causes certain paradigm shifts, and greening is the mainstream and imperative that reflects the heterodox beginning of the theorico-cyclological methodology. Multidisciplinary epistemological perspective for the analysis of economic phenomena from the standpoint of the new pragmatism in the context of the «triad» of sustainability (economic, social and ecological components), distinguishes the humanitarianism of economic science and positions «in the foreground» the role of values in the economic activity of people and society (acceleration of exploitation of natural resources; climate change; the formation of a new environmental order; environmental and food security) and the dominant paradigm formation (exceeding the environmental limit; Paris agreement; changing public sentiment of fossil producers and businesses; global economic losses; UN sustainable development goals with strong circular practices; WTO involvement in supporting new technologies, minimizing waste production and promoting circular trade). The methodological features of the paradigm of the global inclusive circular economy from the standpoint of postmodernism are the strengthening of socio-humanistic orientations (reflecting its ideology and creating the basis for an inclusive-oriented society); ontological nonlinearity (emphasizes circularity); consensus (the need for a global consensus to achieve a goal) emulated using the economic-mathematical method. According to the proposed methodological approach, the integrated index of development of the global inclusive circular economy has been calculated for 28 countries of the world, Includig Germany, USA, China and South Africa. We substantiate the conceptual provisions of the theoretical and methodological model of the global inclusive circular economy, namely: system characteristics (sustainable development; stability; inclusive growth; expanding opportunities for equity; equal access to resources and distribution of benefits) and the principles of circular self-organization (conservation of resources for future and rationalization of their use; counteraction of management dysfunction), determined by criterion constraints of corporate culture, communications in global value chains, dominance of linear economy, unformed circular value of goods and low quality of recycled products, limited implementation of institutional, informational, financial, financial pilot circular business projects and programs. Our approach made it possible to substantiate the basic concepts of forming a paradigm of the global inclusive circular economy: global value chains (supply of secondary raw materials), sharing platforms, circular trade, circular product life cycle, circular cities and circular cores.

Introduction. The full-scale war launched by the Russian Federation against Ukraine on February 24, 2022 immediately had a negative impact on all areas of society. The situation that has developed required urgent measures of the state in terms of regulating the issues of ensuring the provision of minimum public services and business support, including the anti-crisis tax regulation. Problem Statement. In response to the challenges, the Verkhovna Rada of Ukraine adopted a number of laws that eased the tax burden, eliminated the tax consequences of various support operations for the Armed Forces of Ukraine and persons affected by the consequences of the war. At the same time, the adopted innovations liberalized the tax system of Ukraine and endangered its fiscal security. Purpose. Critical expert analysis of tax legislation innovations adopted during the period of martial law and the formation of proposals for its adjustment in the conditions of war and post-war recovery. Methods. The following general scientific and special methods were used in the research process: logical analysis, synthesis, expert evaluation, description, comparison, theoretical generalization and abstract-logical. Results. Most of the adopted norms of tax legislation in the conditions of martial law do not contain financial and economic justification, were adopted on the basis of subjective judgments and did not have a regulatory effect. Instead, the martial law tax reform significantly reduced the fiscal function of taxes and created the conditions for abuse by dishonest taxpayers. Conclusions. The way out of the economic crisis caused by the war requires systemic state regulation. And tax instruments should play an important role in this system. At the same time, anti-crisis tax regulation must take into account a number of factors, among which the key factors are the fiscal needs of the state, the formation of a favorable business environment, the standards of tax compliance prescribed in the directives of the EU Council, and the military situation in the country. Further anti-crisis tax regulation in Ukraine is proposed to be considered under two scenarios: favorable (quick end of hostilities and transition to post-war recovery); negative (prolonged military actions of the aggressor country and the transition to the frozen conflict phase). Proposals for improvement of tax legislation based on the above scenarios have been formulated.

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The article examines the essential determinants of decentralization and its main elements. Considerable attention is paid to scientific and theoretical aspects of the impact of fiscal decentralization on local economic development. Priority aspects of realization of bases of fiscal decentralization in the Ukrainian administrative practice are covered. It is proved that the key idea of ​​fiscal decentralization is manifested in the achievement of financial autonomy by local governments through the accumulation of financial resources at a certain level of government. Emphasis is placed on the concept of fiscal federalism and its role in the socio-economic development of administrative entities of unitary states. It is argued that the construction of an effective system of inter-budgetary relations should take into account a range of measures to strengthen the own tax potential of the territorial community. It has been established that recently the tax potential of local self-government bodies has been identified by tax capacity at the expense of three taxes: personal income tax, property tax and single tax. The study showed that fiscal decentralization through the prism of tax, budget and debt instruments can provide a favorable socio-economic climate in local communities. A structural and logical scheme of the impact of key paradigms of fiscal decentralization on the development of united territorial communities in Ukraine has been built. It is proved that fiscal decentralization in the conditions of divergence of interbudgetary relations can become a catalyst for effective fiscal stimulus policy, as delegation of budgetary powers to lower levels, while improving the efficiency of budgetary resources, will allow more fully and regionally respond to regional development and local needs.