Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration’s theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization’s maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.

Software development and the implementation of IT industry products are usually a very complicated and complex process. In recent years, software requirements' nature and complexity have changed dramatically, as have user demands for cost, performance, and quality. These three parameters can be considered key, and keeping them at an appropriate level for consumers is possible only through optimal design using well-established software development methodologies.The search for ways to optimize labour and financial costs leads managers worldwide to the need to use in practice a variety of techniques and approaches. With this approach, the scientific and economic substantiation of the advisability of choosing one or another organizational and financial mechanism for organizing a team of developers and marketers becomes especially important.The authors of the article studied Dynamics of export growth of Ukrainian IT products, the relationship between the IT product market elements, the main and auxiliary stages of creating an IT product. For the development and promotion of IT products, the authors proposed a methodology for iterative software development based on prototyping, using elements of the SCRUM system, which was tested at a private Ukrainian IT company. The modified version of the agile development system proposed in the article showed promising results in practice, both IT company managers and specialists positively assessed the experience of its use. Based on the already proven technology of agile development, this technique was able to add some mechanics that made it possible to neutralize several negative factors inherent in other approaches.

The purpose of the article is to study the regulatory policy of Eastern Europe in the context of effective public administration and to identify areas for ensuring its effectiveness in modern development conditions. The need for conceptual substantiation of the regulatory policy implementation directions, development of appropriate applied nature recommendations taking into account public administration system transformational processes has caused urgency of a theme. The methods of comparative analysis, statistical analysis, method of abstraction and formalization, grouping method, SWOT-analysis method were used as empirical research methods. It was substantiated that modern science considers this concept in the following aspects: complex, special, normative and globalization. In the context of the Good Government concept, regulatory policy was analyzed according to the transparency criterion. It was determined that the disadvantage for Ukraine is the lack of regulatory policy transparency, the lack of single database with draft regulatory acts and performance monitoring reports. It is proposed to use SWOT-analysis as a strategic tool for regulatory impact analysis. Conceptual bases of improvement of regulatory policy realization process have been developed in the following directions: economic development, improvement of internal business environment, harmonization of normative-legal regulation system, stimulation of partnership in the regulatory policy field.

In this article, in accordance with the results of calculations, the authors argue that at the end of 2019, the main problems of the vast majority of regions of Ukraine are low environmental and energy efficiency and insufficient environmental protection measures. The cluster analysis allowed us to identify common territorial groups in terms of their conditions of existence and to develop practical recommendations for priority measures of state management. The quality of clustering was checked using the silhouette measure indicator, which was used to justify the optimal number of regions, which proved to be five. Cluster І includes the Dnipropetrovsk and Zaporizhia regions. The gradual replacement of heavy industry with high-tech activities is inevitable. Cluster ІІІ includes the Volyn, Ternopil, Kherson, Khmelnytsky, Zhytomyr and Rivne regions. It is necessary to further develop the economy of the regions in compliance with environmental standards while taking into account the recommendations of the first cluster. Cluster IV consists of Donetsk and Luhansk regions. It is impossible to fully restore the economy of the eastern regions and its infrastructure in these conditions. Therefore, the task of public administration today is to ensure social standards of living and support the least protected segments of the population. Cluster V was built on the basis of Zakarpattia and Chernivtsi regions. The priority of state regulation should be the development of small and medium enterprises. Cluster II includes all other areas. Their economic growth must be transformed not only into the social sphere but also into technological re-equipment. The change of commodity orientation and the departure from raw material production in favor of technological is a necessary condition for maintaining the competitiveness of the economy in today's globalization. Increasing the cost of environmental measures should be a priority.

Abstract.In the modern period of economic governance, the assessment of the financial security of the state takes place in different directions, different groups of indicators, different methods. Mainly in scientific works, there is a desire for bringing the various components of the assessment of financial security to an integral indicator, taking into account the normalized values of individual indicators, which requires an assessment of their weight and always contains certain subjectivity through the involvement of experts in this process. Considering that the financial system of any country is the basis for the functioning of the economy, and Ukraine has a complex of accumulated socio-economic problems that constantly accompany it, this predetermines the high relevance of this area of research in recent decades. Considering approaches to assessing the level of financial and economic security, it is necessary to refer to the Methodological Recommendations for calculating the level of economic security of Ukraine, in which for this purpose the method of reconciling their estimates with individual systems of advantages that are not publicly available was used. Therefore, in this study, when forming this system of preferences, which affects the direction of the formation of the national strategy of financial and economic security, it is proposed to use the existing cause-and-effect relationships between its components. Taking into account these cause-and-effect relationships and according to the introduced symbols, a matrix of paired comparisons was done by expert means, which determines the direct impact of some components of the country’s financial security on others. The analysis which is made in the article it possible to assess the dynamics in all areas of financial security on the basis of group indicators and identify the most problematic indicators. On the other hand, such an assessment does not give an idea of which risk zone certain indicators belong to, since each of them has its own limits of acceptable values, which is indicated in the article. This direction requires further research and will help determine whether the current state of the state’s financial security belongs to a particular risk zone. Keywords: assessment of financial security, financial system, integral indicator, budget security, currency security. JEL Classіfіcatіon G17, E22, E66 Formulas: 2; fig.: 0; tabl.: 3; bibl.: 20.

The purpose of the article is to study the impact of digitalization on the innovative strategy of the enterprise development in the context of ensuring economic security. Within the article, peculiarities of the digitalization development in Ukraine are examined. The main obstacles that hold back the development of innovative technologies and digital platforms in Ukraine are identified. The problems of the country's industrial development and the difficulties of implementing the principles of the digital economy in the existing conditions are substantiated. It was determined that industrial development of the country is decreasing, which leads to a low level of digitalization and innovative development of industrial productions and reduces their level of economic security and competitiveness. The impact of digitization on the innovative development of industrial enterprises was considered based on the calculation of efficiency indicators of the innovative activity for selected systems of the production process. Based on the calculations made using the correlation-regression analysis, the influence of the selected factors on the resulting indicator was determined. The areas that influence slowing down of the digital development process of industrial enterprises are singled out.

The article highlights the system of public regulation and administration of the small business. The purpose of the article is to study features of public regulation and administration in the sphere of small business and to form conceptual foundations of its improvement. The subject-matter of the study is the theoretical and practical aspects of public regulation and administration of small business in the country. In the course of research, the following methods are used: dialectical – to identify factors and system of public regulation, system analysis – to determine the essence of state support for the country’s economy, graphical analysis – to present schematically the general theoretical and practical results of the study, logical generalization of results – to substantiate the basic prerequisites for the formation of state support system for small business. The essence and importance of public regulation and administration in the sphere of small business are studied. Index of Economic Freedom is analysed and the ranking of countries by the ease of doing business is built. It is determined that the current political and economic situation in Ukraine is unfavourable, which considerably slows down the development of small business. Main prerequisites for the formation of the system of public regulation and administration of small business are revealed and justified: improving the legal framework to facilitate the development of small business; providing a system of benefits for small business; development of business environment infrastructure; expansion of small and large business cooperation; state support for the development of factoring and leasing activities; providing financial and credit and also investment support to the business sector; management and information support.

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