The article examines the practice of providing financial services in the conditions of security electronic business and outlines the preconditions for the transformation of financial services using various forms of electronic banking. The phases of development of Internet banking and use of mobile banking are considered. The international practice of electronic banking on the example of Poland with a detailed analysis of clients and the characteristics of the leading Polish banks is analyzed. The market of domestic Internet banking services is characterized and the main problems that hinder its development in modern conditions are revealed. The advantages and disadvantages of the wide dissemination of Internet technologies in Ukraine are formulated. Almost all banks that occupy leading positions in the market of banking services offer e-banking services, as it enables clients, without attending a branch of banks, to carry out a wide range of banking operations: to manage the volume of resources on their own account; exchange currency; make payments and transfers; pay for services of mobile communication, Internet, utilities, taxes, fines. The introduction of innovative forms of remote-servicing expands the profile of traditional risks and creates new sources of their occurrence. Therefore, the process of identifying security risks in the use of electronic banking, assessments and risk minimization techniques is a prospect for further research.
Given the European vector of Ukraine's development, the issues of decentralization and related problems of reorganization of the management system throughout the power vertical are relevant. The transformation of a self-government system in the conditions of decentralization induces the development of innovative theoretical paradigms and the implementation of the best practices, including the gender-oriented ones. Although only a few years have passed since the beginning of the administrative reform, Ukraine has both positive and negative practical experience that needs to be analyzed and generalized. It is important that, along with a of selfgovernment reform, sectoral reforms are also taking place. At the community level, the parallel implementation of reforms provides an opportunity to review both human resources (including based on gender attribute) and the use of financial resources. A significant obstacle to reforms is the inconsistency of the regulatory framework and the pace of changes, as well as the division of powers between the different levels of the vertical (a region − a district − a community) and the horizontal (cooperation between communities to achieve strategic goals). The analysis of the community's financial capacity has shown that the departure from the initial long-term plan is not always justified and increases the risk of not being able to provide at least a minimum list of services for the population without the help of the state. The government's medium-term planning of financial resources can be implemented at the community level through the outcome-oriented budgeting. The introduction of new approaches to the formation and use of financial resources, as shown by the experience of already established communities, provides the opportunity to "see" every male and female resident, to assess their needs and to determine how much they can be satisfied. A key element of a gender-oriented budgeting, which is being actively introduced by the state today, is to measure the degree of influence that occurs as a result of the application of budget funds, to fulfill the tasks, to meet the needs of different groups of the population. For a long time, new approaches to budgeting have been implemented inactivity and, often, only formally. One of the approaches, a special-purpose programme, the use of which should be mandatory for budgets of all levels since 2019, aims at optimally utilizing the mostly limited resources of the community budget to achieve maximum efficiency and highest quality of services for specific groups of women and men. An important issue is the transparency of the formation, justification of the efficiency of spending budget funds, monitoring and providing reports with specific results. The combination of the gender-oriented budgeting and the programmetargeted method, provided that a community-based self-government reform takes place, has all the means to promote the effective use of financial resources and to take into account the interests of women and men of all ages.
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