Decentralization in Ukraine was actualized due to the inability of the local self-government system to satisfy the needs of the rural population in public services for the comprehensive development of a person, their self-realization, and the protection of their constitutional rights. The purpose of this empirical study is to examine development of rural areas in Ukraine in the context of decentralization. The methodology used was exploratory qualitative in nature and used a multiple case study, wherein data analysis were applied. We have found that the first result of decentralization in 2015–2018 is a slowdown in the decline of the proportion of the rural population, in the rate of decline of the available rural population, and the employment rate of the rural population. Our study refutes the hypothesis that the rural development targets, which were defined at the beginning of decentralization and fixed in the current legislation, have been achieved. Rural development targets have not been achieved, and economic modeling shows that there are no prospects for achieving them in the near future. The research results presented in the paper are of considerable importance for developing economic policy and the social development of rural areas, by addressing the needs of these rural areas.
For the banking system of Ukraine, European experience in payment systems is very important, since today the notion of "borders" is rather conditional when it comes to payment services. The world is changing as a result of technological innovations that reflect both the needs of customers and the payment systems itself. National banks of the countries are trying to work closely with each other in the payment services market. At the same time, such cooperation takes place not only at the technical level of transfer of funds, but also on the recommendation and legislation, which is very important for the uninterrupted and reliable operation of payment systems of both international importance and domestic state. Today, the National Bank of Ukraine, in its supervisory and regulatory functions regarding payment systems, is focused on the use of recommendations, documents of the Bank for International Settlements, as well as the European Central Bank in its rule-making activities. Such a regulator's approach is definitely a positive factor in Ukraine's pursuit of an ambitious goal of joining the European Union. The article examines the impact of globalization-integration processes on the development of payment systems of Ukraine and the European Union. The work of the pan-European payment telecommunication automated system of transfers TARGET is considered, as well as an analysis of its functioning from the beginning of the foundation to the present. Characterized payment systems of the leading European countries. The prospects of cooperation of the National Bank of Ukraine with the largest European payment systems within the framework of the signed Association Agreement between the European Union and Ukraine are described.
The paper is devoted to the analysis of income to State Budget оf Ukraine due to the profit tax of insurance cоmpanіes оf Ukrаіne (РTІC). Аuthоrs аrgue the роssіbіlіty оf іncreаsіng the tаx return оf іnsurers аnd іmрrоvіng tаxаtіоn by stаrtіng dіfferentіаted tаxаtіоn оf іnsurers’ рrоfіts fоr dіfferent tyрes оf аctіvіtіes. The exіstence оf cyclіcаl fluctuаtіоns аs аbsоlute аs well аs relаtіve іndіcаtоrs hаs been shоwn, whіch mаde іt роssіble tо оffer the evоlutіоnаry рerіоdіzаtіоn оf tаxаtіоn оf іnsurаnce cоmраnіes оf Ukrаіne. Іn the frаmewоrk оf fаctоr аnаlysіs, а cоrrelаtіоn hаs been determіned іn the fоrm оf functіоnаl deрendence fоr РTІC, where the mаіn fаctоrs іn the fоrmаtіоn оf tаx receірts аre the аssets оf іnsurers, grоss іnsurаnce рremіums, аnd the number оf іnsurers.
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