Economic journal of Lesya Ukrainka Volyn National University最新文献

{"title":"СТРАТЕГІЧНИЙ УПРАВЛІНСЬКИЙ ОБЛІК В СИСТЕМІ ПРИЙНЯТТЯ ЕФЕКТИВНИХ УПРАВЛІНСЬКИХ РІШЕНЬ НА ПІДПРИЄМСТВІ","authors":"Н. Г. Ребрина","doi":"10.29038/2786-4618-2023-04-34-39","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-34-39","url":null,"abstract":"The article examines the specifics of the role of strategic management accounting in the process of making effective management decisions at the enterprise in modern conditions. The mechanism of the use of the tools of strategic management accounting by enterprises to ensure the achievement of competitive advantages in the market, as well as to increase the productivity of the management system, is considered. The relationship between strategic management accounting and the process of management decision-making is studied, taking into account that an effective strategic accounting system can become a key factor for successful business development. The main aspects of strategic management accounting are studied, including the definition of strategic goals, the collection and analysis of information, the development of key performance indicators and the identification of strategic alternatives. The influence of modern information technologies on the development of strategic management accounting and the possibilities of their implementation in practice are considered. It was determined that the use of strategic management accounting can provide enterprises with a systematic improvement in the quality of management decisions, reduce risks and increase the efficiency of business processes. The importance of strategic management accounting for ensuring the successful functioning of modern enterprises has been proved, and recommendations for improving this process have been formed. The key aspects of the internal and external environment that affect strategic management accounting are considered, including such factors as changes in legislation, the competitive situation on the market, changes in consumer demands, new technological trends, as well as the mechanism of their influence on the decision-making process and accounting. It was determined that strategic management accounting is a relevant tool for business entities in modern conditions of uncertainty and dynamic changes in the business environment, as it enables enterprises to be flexible and respond to changes in a timely manner, while creating conditions for achieving defined strategic goals. The importance of implementing strategic management accounting in modern business as a key factor in making effective management decisions in order to ensure the sustainable development of enterprises in dynamic conditions of market competition and uncertainty is proven.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MAIN DIRECTIONS OF CONSULTING ACTIVITIES IN THE FIELD OF PERSONAL INCOME TAXATION AND AVOIDANCE OF DOUBLE TAXATION","authors":"Yuliya Grudzevych, M. Kulynych, Olena Skoruk","doi":"10.29038/2786-4618-2023-04-40-46","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-40-46","url":null,"abstract":"The article gives the reasons for its occurrence, structures the process of obtaining income outside the tax environment of Ukraine. Types of income and rates are described, definition of tax resident status is provided. The main provisions of international agreements, which taxpayers need to pay attention to, are presented, namely, types of activities and income, a list of taxes, their rates, and the presence of special conditions for their application. An important aspect of the study is the criteria for determining residency, including the period of residence in the country, the center of vital interests, business registration, and real estate acquisition. The article also provides an example of salary taxation by a resident of Ukraine, provided such income is generated in Lithuania, tax rates are given, the amount of taxes is calculated, and the process of crediting taxes withheld by a tax agent, declaring income, and paying the tax difference is detailed. The article also structures the process of declaring income received abroad, defines the sphere of professional interests of the consultant. Consultants for the specified type of activity can provide general consultations, check the reporting prepared by the taxpayer and provide a full range of services, which includes the calculation of the amount of income, the preparation of a tax declaration on property and income and further support, correspondence with the State Tax Service of Ukraine.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"62 s233","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ПОДАТКОВА ЗВІТНІСТЬ: СУТНІСТЬ ТА ПОРЯДОК СКЛАДАННЯ","authors":"Анна Сафарова, Мирослава Кулинич, Олена Скорук, І.В. Матвійчук","doi":"10.29038/2786-4618-2023-04-47-56","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-47-56","url":null,"abstract":"The article analyzes the approaches of leading national scholars to the definition of the concept of \"tax reporting\". The author characterizes the necessity of tax reporting, since it characterizes the status of an enterprise's obligations related to the accrual and payment of taxes and other mandatory payments. Tax reporting is submitted to the tax authorities. \u0000The purpose of the article is to deepen theoretical research on the essence of the concept of \"tax reporting\", to disclose the methodology of its preparation with a view to improving its quality, reliability and objectivity. \u0000Summarizing the approaches of scholars to the essence of tax reporting, it is worth noting three approaches. According to the first one, tax reporting is considered as a set of documents containing information on the calculation of tax liabilities; according to the second one, it is considered as a set of actions of the taxpayer on preparation and submission of reports; according to the third one, it is considered as a set of consolidated interrelated indicators characterizing the activities of the enterprise for a certain period. \u0000Having studied the essence of the concept of \"tax reporting\", we propose to supplement Article 14 of the Tax Code of Ukraine with the following definition: tax reporting is reporting containing information on the tax liabilities of an enterprise by type of tax and fees. \u0000The Ministry of Finance of Ukraine regulates tax reporting by establishing forms of tax returns, calculations and reports by type of tax and fee. \u0000The tax reporting procedure can be divided into 4 stages: Stage 1 - selection of the required form of tax reporting in accordance with the type of tax/fee; Stage 2 - preparation of a tax return for the tax/fee, i.e., entering data directly; Stage 3 - verification of the document for correctness of preparation, compliance of the entered data with the accounting data, correctness of determination of the tax base, taxable object, tax rate; Stage 4 - signing of tax reports. \u0000Based on the study of tax reporting on national taxes and fees, it should be noted that not all forms contain information on the procedure for their preparation. For the preparation of individual forms by type of tax and fees, notes are used after the main part of the tax reporting. Therefore, we believe that the central executive body that ensures the formation and implementation of the state financial policy should develop recommendations on the preparation of tax reporting forms for those taxes and fees that do not have them, as this will contribute to better coverage of information on tax liabilities and significantly reduce the number of pages of tax reports.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"63 s238","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE PROBLEMS OF THE FUNCTIONING OF THE STOCK MARKET OF UKRAINE UNDER THE CONDITIONS OF WAR STATE","authors":"Наталія Проць, Софія Теслюк, Василь Проць","doi":"10.29038/2786-4618-2023-04-66-74","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-66-74","url":null,"abstract":"Introduction. The stock market is a multifunctional system that contributes to: accumulation of capital for investment in the production and social spheres; structural reorganization of the economy; positive dynamics of the social structure of society; improving the welfare of citizens, due to the ownership and free disposal of securities. The Russian Federation's full-scale war with Ukraine, which has lasted for more than a year and a half, has brought Ukraine large-scale financial and economic instability, which is manifested in the deterioration of the socio-economic condition and the deterioration of the state of the financial system, regarding its performance of its functions. \u0000The purpose of the article is to understand the processes of development and analysis the main trends of the current state and to identify the problems of the functioning of the stock market of Ukraine under martial. \u0000The results. The main ways of attracting funds on the stock market are: 1) covering the shortage of money for financing activities; 2) restarting and modernization of existing capacities; 3) replenishment of working capital, restructuring of indebtedness; 4) development of core activities and maintenance of production level; 5) development of innovative projects and diversification of activities; 6) creation of an enterprise, subsidiary companies and structural units; 7) development of financial infrastructure; 8) formation of exchange history. \u0000During the studied period, the stock market in Ukraine consisted only of DGB, the rest of the instruments were small deals that did not have a significant impact on liquidity. In order to restore Ukraine in the post-war period, business development requires the involvement of additional sources of financing. Therefore, planning and preparing new financing mechanisms today will increase the chances of success on the stock market. \u0000Among the main problems that have arisen acutely on the way to the recovery and development of the stock market are: insufficient legislative regulation; low liquidity (in the event of a crisis situation on the stock market, as well as when investors wish to sell their own securities, the market is unable to fully absorb the volume being sold, as a result, sellers significantly reduce prices and the market falls; lack of new financial instruments (a low share of shares the stock market of Ukraine in the pre-war period and the dominance of bonds in the conditions of military aggression). \u0000Conclusions. The main priorities for the development of the Ukrainian stock market are: \u0000- the creation of an appropriate legal framework that will regulate the rights and obligations of all participants in the stock market and ensure the creation of an appropriate system for the protection the rights of investors and securities owners; \u0000- integration of the domestic stock market into international financial markets; \u0000- the development of the stock market infrastructure and the development of a wide rang","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FEATURES OF PUBLIC PROCUREMENT IN EXTREME CONDITIONS OF STATE FUNCTIONING","authors":"Микола Карлін, Артур Больчук","doi":"10.29038/2786-4618-2023-04-75-82","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-75-82","url":null,"abstract":"The article reveals the role of public procurement in the public finance system of Ukraine in the extreme conditions of its operation in the last 15 years and the need to overcome the long-term consequences of the coronavirus pandemic and Russia's war against our country. The need to strengthen state regulation of this process is emphasized, since in the extreme conditions of the functioning of Ukraine, only the state can effectively resist the specified challenges, as well as the so-called \"black swans\". At the same time, the erroneous transfer of the so-called military tax on citizens' incomes from the budgets of local self-government bodies to the State Budget of Ukraine in 2024 is emphasized, which contradicts the provisions of the Budget Code of Ukraine. \u0000The authors also analyzed the features of public procurement in the EU countries to eliminate the consequences of the coronavirus and the energy blockade of the countries of the European Union by Russia after its war against Ukraine. It is emphasized that in these conditions EU countries accelerate the implementation of \"green\" projects and allocate additional funds for them, which is important to take into account in Ukraine in the process of rebuilding its economy. \u0000The article examines the problems that exist in Ukraine under martial law when conducting tender procurements and taxing their Ukrainian participants, as well as problems in the activities of the country's controlling structures in the field of public procurement control and planned ways to overcome them, taking into account the experience of the countries of the European Union. primarily Poland. It is emphasized that a significant part of the problems in the defense sphere of Ukraine can be solved by innovative entrepreneurship with a significant increase in public orders for similar products. \u0000The authors also substantiate the directions of reforming the mechanism of public procurement in Ukraine in the conditions of reconstruction, taking into account the experience of the EU countries regarding measures to introduce the European Green Course; identified financial positives and problems of public procurement after the entry into force of the new version of the Law of Ukraine \"On Public Procurement\"; researched forms of financial responsibility of participants and customers of public procurement in Ukraine under martial law and their effectiveness.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ОСОБЛИВОСТІ МЕНЕДЖМЕНТУ В УМОВАХ BANI-СВІТУ","authors":"Надія Буняк","doi":"10.29038/2786-4618-2023-04-97-103","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-97-103","url":null,"abstract":"Today, rapid changes have become the norm for domestic enterprises. They encourage them to search for new effective management tools and change the management paradigm in general. Under these circumstances, managing the development of an enterprise is an extremely challenging task for managers at all levels of management, as only those enterprises that are able to adapt their management system to new challenges and opportunities to improve performance will be able to survive. The modification of the basic elements of the management process is closely of the fundamental change in the defining parameters of the environment and the formation of new realities of business. The BANI world order requires the management of enterprises to develop new management models that would ensure rapid adaptation to new circumstances. The BANI world is an extremely unstable world order in which changes are chaotic under the influence of global systemic changes, and technology development is occurring at an extremely rapid pace. In order to survive in the BANI world, a business entity needs to adapt and reorient quickly, be flexible and anti-fragile, think non-linearly, and form emotional supports, including developing empathy and emotional intelligence. In this regard, the modern management paradigm should be based on a systemic and situational approach to management and managerial art. The main principles of effective work of a modern manager in the BANI world are: flexibility and adaptability; innovation; risk-orientation; dynamism; efficiency; complexity; stress resistance; care for the interests of society and environmental protection; impartiality of thinking. The most effective tools for ensuring the effective functioning of enterprises in the BANI world order are the Agile-approach, design thinking technology, and value approach. Changing business conditions require modern managers to have not only traditional \"hard skills\" and \"soft skills\" but also \"meta skills\". The main qualities required of a modern manager are adaptability; critical and creative thinking; empathy; high emotional and social intelligence; creativity; ability to build horizontal relationships with employees; and the ability to make informed management decisions in the face of limited information.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"48 s168","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ТРАНСФОРМАЦІЯ БІЗНЕСУ В УМОВАХ ІНФОРМАЦІЙНО-МЕРЕЖЕВОЇ ЕКОНОМІКИ","authors":"Микола Дзямулич, Олена Стащук, Тетяна Шматковська, Леся Гаряга","doi":"10.29038/2786-4618-2023-04-26-33","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-26-33","url":null,"abstract":"The article examines the features of the transformation of modern business in the conditions of the information and network economy and the new challenges and opportunities associated with this process in the field of economic activity. The features of such a transformation are analyzed and its impact on entrepreneurship and the economic system as a whole is determined. It has been proven that there is currently a transition from traditional business models to flexible, adaptive systems that are able to effectively respond to rapid and dynamic changes in market demand and market competition conditions. It was determined that the information and network economy creates conditions for the deep integration of technologies into all aspects of modern business processes. The impact of digital technologies on the functional interaction between business entities in the process of economic activity is considered. It has been proven that network structures make it possible to form new models of economic cooperation by combining various industries and individual enterprises into large complex ecosystems, which opens up wide opportunities for the creation of new innovative products and services, as well as for the development of new markets. It was determined that the challenges facing modern enterprises in the conditions of the information and network economy consist in changing consumer requests, increasing the impact of cyber threats on business processes, as well as forming an objective need for enterprises to constantly update technologies in order to properly adapt to changing business conditions - environments. The specifics of the response of modern business to the challenges of the information and network economy, which can provide enterprises with the appropriate level of competitiveness and provide conditions for their sustainable development, are highlighted. It has been proven that innovations in management strategies, the use of the latest digital and information technologies, as well as the active participation of business in network relations become key components of successful business transformation in new economic conditions. It was determined that the information and network economy, in which the importance of data exchange and the use of digital technologies for optimizing business processes is growing, forms new paradigms in management and entrepreneurship. The role of artificial intelligence, the Internet of Things and blockchain technologies in the formation of modern effective business models is considered. It was determined that the development of digital tools contributes not only to automation, but also to rethinking the essence of resource management strategies, interaction with customers and the creation of fundamentally new innovative products.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"38 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MARKETING APPROACHES TO THE CREATION OF NEW FORMATS OF TRADE","authors":"Алла Лялюк, Ілля Степанюк","doi":"10.29038/2786-4618-2023-04-174-182","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-174-182","url":null,"abstract":"The article analyzes modern trade formats (hypermarket, supermarket,boutique, convenience store, deli, department store, warehouse store, secondhand, cash&carry), notes the influence on the change of trade formats in Ukraine under the influence of it, investigates the development of shops of the «Vape Shop» type, based on the analysis of foreign literature sources, describes examples of the successful application of modern marketing approaches to the creation of new trade formats: facial recognition , virtual reality, experimental stores, the role of franchising in the creation of new formats of trade is substantiated and it is emphasized that the use of social networks is a powerful marketing tool for franchise business, significant attention is paid to the issue of green trade and its impact on consumers, the impact of investments in private entrepreneurship and trade in particular is shown, it  was emphasized that one of the key areas where entrepreneurs use artificial intelligence is personalization. AI enables the analysis of large volumes of consumer data and the creation of personalized recommendations that help increase sales and improve the customer experience.a conclusion is drawn about the expediency of applying new marketing approaches in the practice of domestic trade.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"27 2‐3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"МІЖНАРОДНИЙ ТА НАЦІОНАЛЬНИЙ ТУРИЗМ В ПЕРІОД СВІТОВОЇ РЕЦЕСІЇ ТА РОСІЙСЬКО-УКРАЇНСЬКОЇ ВІЙНИ: ПЕРСПЕКТИВИ ПОВОЄННОГО ВІДНОВЛЕННЯ","authors":"Н.Г. Науменко, Ольга Рожко","doi":"10.29038/2786-4618-2023-04-12-25","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-12-25","url":null,"abstract":"The article focuses on the functioning of the global and national tourism industry after the end of the COVID-19 pandemic and during the first two years of the Russian-Ukrainian war. The relevance of the work is enhanced by the fact that the tourism industry is the first to suffer in times of political and financial crises. But despite this, it is the most profitable in a period of stable functioning of state institutions that ensure overall economic growth. The paper analyzes the importance of stable functioning of the hospitality sector in wartime, further development of the hotel and restaurant business, search for ways to maximize profits, and rethinking the existing foreign experience of countries in the territory of which military operations took place, which had a devastating effect on the tourism sector. \u0000The development of domestic tourism requires the introduction of innovative approaches (development of new hiking routes, stabilization of mental health of military personnel undergoing rehabilitation, integration of IDPs into social and public life of large cities, reconstruction of old and promotion of new tourist locations in accordance with the needs of time and public demands, development of \"memory routes\") to expand the list of traditional services and introduction of digital technologies, which facilitates business and expands the range of future consumers. \u0000 ","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"49 s171","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629389","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTERBUDGETARY RELATIONS IN THE SYSTEM OF BUDGET REGULATION","authors":"Наталія Проць, Тарас Костенюк","doi":"10.29038/2786-4618-2023-04-57-65","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-57-65","url":null,"abstract":"Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. \u0000The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. \u0000Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature. The characteristics of different approaches to the interpretation of the essence of the concept of ‘intergovernmental fiscal relations’ are presented. \u0000The mechanism of horizontal equalization of the tax capacity of the territory is outlined according to the Budget Code of Ukraine. The mechanism of transferring intergovernmental transfers from the state budget to local budgets and intergovernmental transfers between local budgets is determined. \u0000The author considers the types of subsidies and subventions provided from the State budget to local budgets. Their amounts are analyzed. \u0000It is proved that the system of horizontal financial equalization redistributes financial resources in favor of those local authorities which have an imbalance and provides partial compensation for the losses of local budgets of territorial communities from the lack of personal income tax. \u0000Conclusions. It is concluded that the financial basis for the development of any state is budgetary funds. Interbudgetary relations are the main instrument for ensuring the proper functioning of the national budget system.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"42 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139535987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}