Scientific Notes of Ostroh Academy National University, "Economics" Series最新文献

{"title":"IMPLEMENTATION OF THE GLOBAL EXPERIENCE OF MANDATORY SOCIAL INSURANCE TO NATIONWIDE REALITIES","authors":"R. Pidlypna, V. Smochko, Dmytro Lukach","doi":"10.25264/2311-5149-2023-28(56)-109-118","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-109-118","url":null,"abstract":"The article substantiates the role and importance of mandatory social insurance in developed countries. Special attention has been paid to the importance of active orientation towards the social insurance policy. The world experience of implementing social protection of the population and regulation of social development has been analyzed. The article identifies the priority areas of social policy reform in Ukraine in the context of adaptation to the standards of highly developed countries. Common and distinctive features with the system of mandatory social insurance have been identified and the possibility of implementing positive experience during the reformation has been substantiated. All this actualizes the issue of studying the world experience of raising the living standards of the population of Ukraine. The main problems that may arise in the process of implementing the global experience of universally mandatory social insurance to domestic realities and will stand in the way of achieving its main goals have been analyzed. Key institutional features of national social insurance systems, conceptual components of the formation of a civilized institute of social protection based on advanced achievements have been studied. The financing mechanism of social protection and social security has been substantiated. The features of the financing of social services at the local level that is generally accepted for all developed foreign countries is the division of local budgets into two functional types of local budgets. These are the local current (administrative) budget and local development budgets (investment funds). Each of these types has its own expenses and revenues of the budget. The experience of the development of social relations shows that social security is an objective and necessary phenomenon. The objectivity of social insurance is determined by the risky nature of the market economy and the need to establish financial guarantees to provide for persons who, for certain reasons, do not have the opportunity to participate in the process of material production and receive payment for their work. The analysis of world experience and its comparison with state realities made it possible to make a number of proposals for improving the state practice of social insurance. An important place is the possibility of using foreign experience of social protection in the national economy. It has been proven that the integration processes in Ukraine led to the actualization of the issue of improvement of domestic legislation and adaptation to European legislation, in particular social legislation.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129288265","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":"ACCOUNTING AND ANALYTICAL SUPPLY OF MANAGEMENT SYSTEMS OF THE ENTERPRISE: CONCEPTUAL BASIS AND DEVELOPMENT DIRECTIONS","authors":"O. Lemishovska, Nadiia Hadzalo","doi":"10.25264/2311-5149-2023-28(56)-140-144","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-140-144","url":null,"abstract":"The article reveals the functional role of accounting and analytical support in the management of economic entities, the place of this management toolkit in the general information system of the enterprise. At enterprises of any industry, the practical implementation of management processes (making management decisions) relies on information grouped and systematized in a certain way, the basis of which in Ukrainian practice traditionally consists of data from accounting and analytical systems combined into a single accounting and analytical model. The main functional purpose of the accounting and analytical system is noted, which consists in presenting complete information (synthesized in it by its subsystems) in a form suitable for making effective management decisions. The content and informational parameters of this management toolkit and its compliance with modern management needs have been studied. The problem of the traditional Ukrainian practice of the system of accounting and analytical support is noted, which consists in its excessive emphasis on completed (past) financial and economic processes and the absence of instrumental means for displaying information that is not expressed by financial indicators. The significance of the development of the system of accounting and analytical support is argued and the necessity of introducing an informational and analytical system adaptive to economic conditions at domestic enterprises is substantiated. The formulated aspects of improvement (adaptation) of the concept of accounting and analytical support are based on the actual dependence of the processes of stabilization of the functioning of domestic enterprises on foreign investments (prerequisites for the post-war reconstruction of the national economy). It is substantiated that the expected changes in the economic environment will require the adoption of decisions adequate to the situation, as well as the demonstration of the effectiveness of one's activities according to the criteria accepted in the world space, which are established on the basis of a wide array of information flows. In conditions of significant changes in the economy, this system requires the selection of a basic (key) criterion adequate to these changes as a management guideline. The expediency of creating this type of system, which will inform users about the real economic value of the enterprise and its changes, has been proven. It was determined that the well-known indicator of the weighted average cost of capital may be the most suitable for the stabilization of Ukrainian enterprises.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"69 1S 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133791376","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":"SOME ASPECTS OF EFFECTIVE MANAGEMENT OF RECEIVABLES IN THE CONDITIONS OF UNCERTAINTY ENVIRONMENT","authors":"S. Babinska, A. Boychuk","doi":"10.25264/2311-5149-2023-28(56)-134-139","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-134-139","url":null,"abstract":"Accounting for receivables in modern realities is an important area of work, since the current financial condition of Ukrainian enterprises in recent years is characterized by it’s increase in the structure of assets, which leads to slowdown in the volume of payments. For this purpose, the article defines the essence of receivables and specifics it’s accounting in modern conditions. Conducted horizontal and vertical analysis of receivables by the number of employees by types of economic activity for 2021. As a result, we can say that almost 65% of all receivables in 2021 were accumulated at enterprises with the number of employees up to 9 people and 250 or more people. At small enterprises, the share of receivables in 2021 is 29.2%, which is explained by those that small businesses are vulnerable to macro-financial disturbances and experience significant difficulties in solving the problem of debt collection in conditions of liquidity deficit. The largest centers of debt concentration in Ukraine in 2021 were industry and wholesale and retail trade, which accounted for 32.71% and 30.55% of the total amount of receivables in Ukraine. The shares of enterprises of other types of economic activity in the structure of receivables of Ukraine in 2021 did not exceed eight percent. Defined the main tasks of managing receivables. Based on the main tasks constructed the model of management of receivables at enterprise, which depends on the development strategy and credit policy of enterprise. According to assigned tasks given a set of management measures accounts receivable.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130952716","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":"BANK SAVINGS OF HOUSEHOLDS: STRUCTURE, DYNAMICS, TRENDS DURING CRISIS STATES OF UKRAINE'S ECONOMY","authors":"O. Bereslavska, N. Kozii","doi":"10.25264/2311-5149-2023-28(56)-45-51","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-45-51","url":null,"abstract":"The article is devoted to the issues assessing the state household bank savings during the crisis states of the Ukrainian economy, which were observed in 2008-2009, 2014-2016, and 2020-2022 and were caused by various reasons. Based on the analysis the structure bank savings, their types, dynamics and trends, it was concluded that the savings behavior of households had multidirectional vectors. In particular, during the crisis states the economy in 2009, 2014-2016, 2020-2021, household savings in the national currency had a downward trend, while in foreign currency – an increasing trend. The overflow of savings from national currency to foreign currency proves the existence high devaluation expectations during the crises observed in Ukraine. The assessment the structure household savings during the analyzed period showed that the lion's share of deposits in their total volume belongs to short-term deposits “on demand”, which in the current year has a growing tendency. Such a trend is threatening and carries potential risks for the stability the exchange rate dynamics of the hryvnia and the reduction of inflation rates in Ukraine. Low interest rates on longer-term household deposits and low trust in banks during economic crises are among the main reasons for this trend. It was determined that certain factors affect the saving behavior and motivation of households during economic crises, including the presence of asymmetric information, which does not make it possible to make an informed decision; insufficient level of financial literacy; the advantage of investing in foreign currency; accumulation of funds outside the banking system in various assets. It is emphasized that household savings have active and passive forms. Active savings are an investment potential for their owners and the state as a whole. Passive savings in conditions of economic growth are a factor inhibition of macroeconomic development and a lost opportunity for the country. Restoration of economic growth requires large amounts investment, the source which in any country is domestic savings.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"11 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132473032","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":"ANALYTICAL TOOLKIT FOR MENTORING ACTIVITIES IN ENTERPRISES","authors":"Kateryna Dorohkevych, Orest Sydorak, R. Dzvonyk","doi":"10.25264/2311-5149-2023-28(56)-25-30","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-25-30","url":null,"abstract":"The article examines the theoretical foundations of mentoring as a system of relationships in which one person (mentor) provides support for new knowledge, development and progress of another person (student, mentee). A study of legislative and institutional support, as well as the results of practical implementation of mentoring as a form of professional socialization at enterprises (MTS Ukraine, Coca-Cola Beverages Ukraine, 3M Ukraine, KPMG in Ukraine, JSC Ukrzaliznytsia, etc.) was conducted. Positive results of mentoring determined the increase in the level of internal system of training of employees, the development of own know-how of enterprises, increasing the level of satisfaction of employees with work, the formation of high-quality intellectual and human resources potential to ensure digital transformations at enterprises, the elimination of conflicts, increasing the level of motivation, the introduction of new rules and traditions of the company, increasing the level of relevance and reliability of Management Information, expanding the network of international contacts between employees (exchange of experience, solutions and ideas), improving the skills of employees and their performance, etc. The disadvantages of implementing mentoring systems of enterprises include resistance from mentors and their unwillingness to share experience with young colleagues, as well as the spread of mentoring practices only for new employees of enterprises, young specialists, beginners in a particular profession, undeveloped feedback between mentor and mentee (mutual mentoring). Using the method of theoretical generalization, analysis and synthesis, the article examines the analytical tools of mentoring activities, which are summarized in four groups: a targeted questionnaire survey of respondents, an online survey in the internet environment, a critical analysis of literature sources and the regulatory framework for the problem, a combination of various methods (questionnaire surveys, interviews, demonstration projects, etc.). In the context of deepening the practice of combining various methods of analysis, in order to increase the effectiveness of mentoring activities, when implementing analytical work, it is recommended to use methods of personnel assessment: 365 degrees method, Hay method, point-factor assessment, assessment center. The article outlines the essence of the recommended methods and points out the advantages of using them when analyzing mentoring systems in enterprises.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114656071","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":"LOCAL TAXATION: THE CURRENT STATE AND EXPERIENCE OF THE EUROPEAN UNION COUNTRIES","authors":"D. Dema, I. Shubenko, S. Davydchuk","doi":"10.25264/2311-5149-2023-28(56)-69-76","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-69-76","url":null,"abstract":"The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies. The personal income tax is considered to be the one having the strongest effect on the formation of local budget revenues. The analysis results determine that tax revenues from local taxes and fees have a growing tendency, however they are not budget-forming for the local budgets so far. The overall increase tax revenues to local budgets are observed from the property tax and a decrease in its component – transport tax. Local fees are proved to have a negligible effect on the formation of local budget revenues. It was determined that the local authorities have no power to lay local taxes and fees, preventing them to influence the amount of tax revenues to their budgets. The administration of local taxes and fees is negatively affected by the war, since real estate objects are exempt from taxation, and there observed a decline in the entrepreneurial activity. The insufficient work of local self-government bodies in attracting local taxation opportunities provided by the decentralization reform to strengthen the local budgets financial capacity has been substantiated in the study. It is proposed to strengthen the local self-government bodies’ role in the administration of local taxes and fees, in particular by giving them an opportunity to independently choose the objects of taxation on their territories.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130316423","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":"EVALUATION AND PRICE OF LAND IN UKRAINE AND EXPERIENCE OF EUROPEAN COUNTRIES","authors":"H. Cherevko, M. Hryso","doi":"10.25264/2311-5149-2023-28(56)-4-13","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-4-13","url":null,"abstract":"The latest methodics of land valuation, introduced in Ukraine, has a number of positive advantages over the previous ones, but at the same time, it still does not ensure the appropriate level of adequacy of this valuation to the needs of the real land market, which causes a number of inadequacies in the level of fairness of taxation of users of land plots and their owners, reduces the level of equivalence of exchange and transactions with land and does not allow real assessment of the potential of the land resource at the micro- and macro-level. This is especially relevant for Ukraine, where land is practically the largest economic resource. Today, in the civilized countries of the world, the organization of land resources management is carried out on the basis of their mass assessment, which allows the use of modern economic-mathematical and geo-informational methods, models and algorithms, thereby increasing the level of reliability of the results obtained and the level of trust in them. Therefore, the improvement of the method of carrying out the monetary assessment of land should objectively be directed to the maximum achievement of the level of land assessment, which is adequate to level of its price at the time of the transaction of purchase and sale (taking into account the dynamics of the conjunсtural situation on the land market and the time factor), which to a certain extent is possible on the basis of mass land valuation, and therefore the purpose of the conducted research is to study the experience of foreign countries in improving land valuation methodics based on the application of market approaches to its implementation and the identification of the possible directions of its elements applying in Ukraine. The main tasks that were solved in the process of achieving the set goal are: identification of positive and negative sides of the domestic method of land evaluation; study of foreign experience in land valuation; analysis of market price dynamics for land plots in Ukraine and abroad; identification of directions for improvement of the land assessment methodology based on the use of similar experience in European countries. The results obtained during the research relate to the identification of the main positive features of the approaches to land valuation used in European countries, the identification of the dynamics of its levels and land price levels and the factors that influence them and can be used in Ukraine in order to establish directions for improvement and increase the effectiveness of the methodics of land valuation.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131309599","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 INFLUENCE OF THE ACTIVITIES OF TRANSNATIONAL BANKS ON THE BANKING SYSTEM","authors":"Kateryna Shulga, Y. Shulga","doi":"10.25264/2311-5149-2023-28(56)-127-132","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-127-132","url":null,"abstract":"In the current stage of international economic relations and the global economy, globalization and transnationalization are key processes present in all areas of the economy, including the banking system. Transnational banks play an important role in international economic relationships by acting as intermediaries on the financial market. Thus, their role is growing in the condition of further development of the globalization process. Transnational banks are spreading all over the world due to the increase in demand for banking operations and the rapid growth of the international capital market, creating branch systems in foreign financial markets by connecting with the banking capital of various states. Although domestic and foreign scientists have covered studies on the impact of the activities of transnational banks in the conditions of globalization of the world economy, some issues related to the effectiveness of the activities of transnational banks and the regulation of TNBs require further consideration. The object of the research is the largest transnational banks in the world, while the subject of the research is the activity of the largest transnational banks in the situation of transnationalization and globalization processes' development. The article aims to examine the concept of a transnational bank as a subject of the international banking system, determine the impact of the presence of a transnational bank on the country's economy in the context of globalization, and analyze the impact of the activities of transnational banks and banks with foreign capital on the banking system of Ukraine. The main research methods used are the statistical method, synthesis method, system-structural method, and generally philosophical method. The research results analyze the positive and negative effects of TNB activities, define the consequences of the influx of foreign capital, and identify situations where it is worth restraining the activities of transnational banks and where, on the other hand, it is worth encouraging the placement of branches of transnational banks in the country.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114615924","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":"FINANCIAL MARKET AS A DRIVER OF GLOBALIZING CHANGES AND ITS CORRELATION WITH THE LEVEL OF FINANCIAL SECURITY","authors":"S. Onyshko, L. Bohrinovtseva","doi":"10.25264/2311-5149-2023-28(56)-102-108","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-102-108","url":null,"abstract":"The study focuses on the lack of effective implementation in connecting financial security and the functioning of the financial market, which leads to potential losses in solving socio-economic problems. To comprehensively consider the set of determinants that form the general course of development of financial security and the financial market, the special role of globalization is indicated. Globalization has a deep impact on world social relations and occupies an important and decisive place in solving major problems of national security. At the same time, the role of the financial market as a driver of globalization processes dictates the need for practical implementation of fundamental foundations and changes in the organization of the financial market related to globalization. The financial market has an inherent system-forming function regarding the financial system, and its integration into the financial space indicates its ability to contribute to or pose a threat to the stability of the financial system and the strengthening of financial security. It is argued that discovering ways to accumulate the potential of both spheres is associated with the opening of additional access within the financial market to organic sources of strengthening financial security, in addition to mechanical sources. Mechanical sources are characteristic of financial security and the financial market in the plane of relatively isolated systems, while organic sources are actively generated by horizontal links within the bounds of alternative ways of development of the financial market and financial security. It is emphasized that the conceptual transformation of relations in the \"financial security – financial market\" chain lies in the plane of dialectical interaction between them, based on the controlled integration of their strategic goals and potential. This transformation actively affects the functional and organizational models of financial security and financial market functioning, contributing to the overall transformation of their development mechanism from the currently prevailing mobilization one into an innovative one that asserts the advanced characteristics of development by activating intensive sources.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127929364","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":"DEVELOPMENT OF FINTECH ECOSYSTEM IN UKRAINE: COLLABORATION BETWEEN STAKEHOLDERS IN DIGITAL SOCIETY","authors":"Mykhaylo Krupka, N. Demchyshak, O. Shchurevych","doi":"10.25264/2311-5149-2023-28(56)-86-95","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-86-95","url":null,"abstract":"The FinTech ecosystem in Ukraine is actively developing and directly influencing economic growth. The article provides the author's interpretation of the definition of the FinTech ecosystem as a system that is a synergy of various companies and organizations that collaborate to provide high-quality, fast, and secure financial services to ensure optimal financial decision-making and improve quality of life. The key segments comprising the FinTech ecosystem are examined, and the basic components of the modern FinTech ecosystem, including regulation and procedures, demand, talent, and capital, are analyzed. The article analyzes trends in the global FinTech market in 2022 based on these basic segments. Factors that have a significant impact on the development of the FinTech ecosystem in Ukraine are systematized. A periodization of the development of the FinTech ecosystem in Ukraine since 2008 is proposed, and the specific characteristics of these periods and the FinTech startups that were formed during this period are identified. The activity of the National Bank of Ukraine as a financial regulator stimulating the development of the FinTech ecosystem and the results following the publication of the FinTech Development Strategy until 2025 are analyzed. The regulatory environment for the functioning of the FinTech ecosystem in Ukraine is examined in detail. The impact of the talent development factor on the development of the FinTech ecosystem is identified as a key factor in ensuring cooperation between educational, scientific, and business institutions, considering global trends of globalization and digitalization. The purpose, tasks, and features of the activity of the Scientific Park of Ivan Franko National University in Lviv are examined. Recommendations are provided, the practical implementation of which will contribute to improving the effectiveness of the FinTech ecosystem in Ukraine in the conditions of a digital society.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130212849","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}