BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS最新文献

{"title":"SECURITY MANAGEMENT OF HOSPITALITY INDUSTRY ENTERPRISES IN MODERN CONDITIONS","authors":"Nezveshchuk-Kohut Tetiana, Yazina Viktoriia","doi":"10.34025/2310-8185-2023-1.89.08","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.08","url":null,"abstract":"The article reveals the issue of guest safety for every hotel business is of primary importance. However, among the large number of security systems on the world and national markets, there is a need to organize such a security system in hotels, which should be not only effective and functional, but also economically profitable and easy to operate. Effective management of the security system should be based on the creation of integrated solutions that increase the level of security and at the same time improve it. The top management of hotel enterprises should try to ensure the international level of service quality, namely safety. Hotel security management involves not only a high level of investment in the security system itself, but also the creation of such a «safe climate» that can be achieved by effective management. The purpose of the article is to identify the main elements of hotel security management and develop a general security management methodology for further possible use in the process of operation and development of hospitality industry enterprises. The theoretical and methodological basis of the dissertation work became the provisions of economic theory, set forth in the works of leading foreign and domestic scientists. The article highlights the main characteristics of hotel security management and defines its role in the functioning and development of hotel enterprises. The essence of security has been studied and the main threats to the hotel that may arise in the process of hotel management have been considered. A general method of security management of hotel enterprises on a protocol basis is proposed. The practical significance lies in the development of scientific and practical approaches to the creation of an effective hotel management apparatus at the national level. Carrying out a theoretical justification of the choice of a certain security management system. Development of new areas of hotel security management based on the results of the specified assessment.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132478349","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":"APPLICATION OF MARKETING LOGISTICS IN RETAIL","authors":"Bozulenko Olena, Chaplinskyі Yurii","doi":"10.34025/2310-8185-2023-1.89.09","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.09","url":null,"abstract":"Retail is the most competitive industry in entrepreneurship, with many companies offering similar goods and services. Marketing logistics is one of the key factors that help companies stand out from their competitors and increase their profits. Marketing logistics ensures the delivery of goods and services in the right time, place, and quantity, which allows for maximum customer satisfaction and increased loyalty. At the same time, marketing logistics reduces costs for storage, transportation, and delivery of goods. However, in practice, many retail companies do not use marketing logistics properly, leading to low business efficiency and decreased competitiveness. Therefore, the problem of effective use of marketing logistics in retail is relevant. The goal of the research is to apply marketing logistics in retail and identify the problems that hinder its effective use. In the research process, general scientific methods such as analysis, systematization, and generalization were used. Marketing logistics is an important element in the effective management of retail goods supply. The use of marketing logistics in retail allows a reduction in the costs of goods supply, an increase in business profitability, as well as the attraction of new customers and increased loyalty from existing ones. Marketing logistics helps in supply chain management, ensures accurate delivery of goods, and improves customer service quality, which is reflected in increased business profits. The use of the approaches mentioned in the article by retail companies will allow optimal support of sales of goods and services. The main practical advantages of using marketing logistics in retail include: cost reduction for logistics, improved service quality, improved product quality standards, increased sales, improved inventory management efficiency, and increased competitiveness. The analysis of the world experience of using marketing logistics in retail allows identifying the most effective approaches and strategies for its implementation, which can be used by companies to improve their business efficiency and increase their competitiveness.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125289585","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":"HOTEL AND RESTAURANT BUSINESS: TRENDS OF THE INDUSTRY IN THE CONDITIONS OF CRISIS PHENOMENA AND PROSPECTS OF POST-WAR DEVELOPMENT","authors":"Brykova Tetiana","doi":"10.34025/2310-8185-2023-1.89.04","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.04","url":null,"abstract":"ЕК О Н О МІКА ТА У П Р АВЛ І Н НЯ ПІ Д ПР И Є МС ТВА М И СФ ЕР И Г О С ТИ Н Н О С ТІ Випуск I (89), 202354 умовах війни: у лютому 2022 р. працювало менше 20% закладів ресторанного бізнесу, ситуація стабілізувалась у березні (відновили свою діяльність 38% закладів). Узагальнено наслідки пандемії COVID-19 та повномасштабної війни, що стали передумовами кризи у досліджуваній галузі. Наголошено, що перспективи діяльності галузі залежатимуть від фінансових, безпекових факторів, рівня ризиків, динаміки відновлення інвестиційних потоків; було узагальнено важливість залучення додаткових інвестицій на відновлення галузі, а також доцільність формування плану відновлення активності суб’єктів ресторанного і готельного господарства відповідно до попиту на туристичні послуги. Перспективи подальших досліджень пов’язані з оцінкою наслідків військових дій в Україні для сфери готельно-ресторанного бізнесу. Ключові слова: готельно-ресторанний бізнес, економічна криза, повномасштабна війна, туризм, Covid-19, послуги із тимчасового розміщування й організації харчування. Кількість джерел: 13; кількість таблиць: 2. Tetiana Brykova, Candidate of Engineering Sciences, Associate Рrofessor, https://orcid.org/0000-0001-8842-9028 Chernivtsi Trade and Economics Institute SUTE, Chernivtsi HOTEL AND RESTAURANT BUSINESS: TRENDS OF THE INDUSTRY IN THE CONDITIONS OF CRISIS PHENOMENA AND PROSPECTS OF POST-WAR DEVELOPMENT Summary The current state of the hotel and restaurant business can be characterized as changing. The industry, weakened by the post-pandemic consequences and quarantine restrictions, is adapting to work in wartime conditions. The first months of the full-scale war were profitable, but now the industry is suffering losses. The purpose of the article is to study the functioning of the hotel and restaurant business in the conditions of the COVID-19 pandemic and the war, as well as the prospects for the post-war development of the industry. In the process of research, methods of comparison, analysis and generalization were used. It was found that the hotel and restaurant business was a stable industry until 2020 (in 2019, there were 18,636 catering establishments and 5,335 collective means of accommodation in Ukraine). It was established that the COVID-19 pandemic led to a decrease in the number of institutions and a radical reorganization of those that remained. An analysis of the financial results before taxation of enterprises providing temporary accommodation and catering services was carried out. Based on the results of the analysis, it was established that in 2020 there were 4,523 accommodation establishments and 14,786 restaurants in the market, 40.9% of business entities suffered losses. In 2021, as a result of the implementation of effective quarantine countermeasures, the increase in the financial result ECO N O MI CS AN D M ANA G EM EN T H OSP I TAL I TY ENTERPRISES Issue I (89), 2023 55 before taxation amounted to 220.4%. The dynamics of the hotel and resta","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116504240","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 THE HOTEL AND RESTAURANT BUSINESS IN THE CONTEXT OF EUROPEAN INTEGRATION","authors":"V. Oksana, Kruhlyanko Andriy, Kormakova Inna","doi":"10.34025/2310-8185-2023-1.89.05","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.05","url":null,"abstract":"Relevance. Problem statement. European integration implies the development of international tourism flows, which will ensure an increase in demand for hotel and restaurant services. This can contribute to the development of infrastructure, improving the level of service, and creating new job opportunities. Furthermore, in the process of European integration, the standards of the hotel and restaurant business in Ukraine require adaptation to the requirements of European norms and standards. This includes the implementation of appropriate standards for food safety and quality, hygiene, energy efficiency, and more. Additionally, European integration involves free movement of capital and openness to foreign investment, which can help attract investment in the hotel and restaurant business and increase its competitiveness. Therefore, it can be argued that the topic of the hotel and restaurant business is highly relevant in the process of European integration, as this sector is an important factor in the development of tourism and the economy as a whole. Introduction to the EU provides Ukrainian hotels and restaurants with the opportunity to attract new customers from EU countries. The increase in tourist flow can lead to a growing demand for hotel and restaurant services. European standards in the hospitality industry are higher than in some other countries. Ukrainian hotels and restaurants must meet these standards to be competitive on an international level. This requires improvements in service, food quality, safety, and infrastructure. With the increase of foreign investments in the hotel and restaurant industry in Ukraine, new competitors emerge. This stimulates Ukrainian businesses in this sector to constantly enhance their services and embrace innovative solutions. ECO N O MI CS AN D M ANA G EM EN T H OSP I TAL I TY ENTERPRISES Issue I (89), 2023 69 Research objective. The objective of the study is to determine the conceptual foundations of the hotel and restaurant business. Methodology. The tasks outlined in the article were accomplished using general scientific research methods, namely analysis, systematization, and generalization. The research is based on logical-dialectical methods of scientific cognition, methods of systemic analysis, as well as specific methods, including methods of analysis and synthesis. Results. The article explores the hotel and restaurant business in Ukraine, highlighting that it is developing at a slow pace despite aiming to align with European trends. The positive and negative consequences of the integration aspect of the hotel and restaurant business are addressed. The aspects that may be crucial for the hotel and restaurant business after EU accession are examined. Practical significance. Solutions to the issues of sluggish development in the hotel and restaurant business are proposed. It is substantiated that the development of the hotel and restaurant business in Ukraine is essential for Eurointegration and ens","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133446286","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 A SANATORIUM-RESORT-TYPE TOURIST DESTINATION BASED ON THE «BUKOVYNSKA» MINERAL WATER SPRING","authors":"Kyfyak Vasyl, Kyfyak Oleksandr","doi":"10.34025/2310-8185-2023-1.89.06","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.06","url":null,"abstract":"Increasing demand of the population in a healthy way of lifestyle and in an active recreation in combination with recreational and health-improving procedures actualize the problem of theoretical grounding and legislative security for the formation of tourist destinations of the sanatorium-resort type, determining the advantages of the territory for creating a destination and its impact on the socio-economic development of the community or region. The provision of resource supply for the formation of a recreational and health- improving destination of a sanatorium-resort type and the use of mineral water «Bukovynska» both for satisfaction of basic needs, and in recreational purposes, are an urgent problem requiring a solution. The purpose of the research is to determine the regulatory and legal support and the main criteria for the formation of the sanatorium-resort type tourist destination, to establish the tourist and recreational advantages of the territory of the village of Budenets for the creation of a destination in the Chudei Rural United Territorial Community based on the spring of mineral water «Bukovynska» and to determine its impact on socio-economic development of the community. The legislation of Ukraine, the works of domestic and foreign scientists, methods of analysis and theoretical generalization to determine the legal support of the processes of forming a tourist destination, analysis and synthesis to establish the tourist and recreational advantages of the territorial community served as the theoretical and methodological basis for writing the article. Based on the analysis of the legislation of Ukraine, it was established that a legal field has been created for the formation of tourist destinations of the sanatorium-resort type, which ECO N O MI CS AN D M ANA G EM EN T H OSP I TAL I TY ENTERPRISES Issue I (89), 2023 79 ensures the effective use of the natural and recreational potential of certain territories. The article focuses on the development of general and special infrastructure, in particular, the presence of treatment and rehabilitation facilities, accommodation and catering enterprises, which must meet approved standards and other regulatory documents. The analysis of the capabilities of the Chudei rural united territorial community contributed to the identification of advantages for the formation of a tourist destination of the sanatorium-resort type in the village of Budenets based on a source of mineral water «Bukovynska». The article highlights the main components of the economic impact that arise during the formation and functioning of a tourist destination in the territorial space of the community. The Chudei Territorial Community has been identified as a basic area for the formation and development of a sanatorium-resort-type tourist destination, which will contribute to the effective use of local potential, the development of entrepreneurship and the provision of income to the community budget, the attraction","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121491880","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 COMPONENT OF THE INFORMATION SYSTEM ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE","authors":"Bagrii Konon, Chornovol Alla, Rylieiev Serhii","doi":"10.34025/2310-8185-2023-1.89.03","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.03","url":null,"abstract":"In today's conditions of a full-scale war with the Russian Federation, every business entity in Ukraine operates in a complex, unstable and dynamic environment, the changes of which are accompanied by constant strengthening of competition, acceleration of inflationary processes, growth of business risks and the danger of destruction of logistics and partnership ties. Currently, the quantitative and qualitative properties of the enterprise regarding the ability to survive and ensure development in the conditions of the destabilizing effect of unpredictable and hard-to-forecast external and internal factors come to the fore. The enterprise's ability to timely implement anti-crisis measures, effective functioning and dynamic development is an indicator of its economic security. Therefore, the accounting and analytical component of the information system for ensuring economic security is an extremely urgent problem that needs to be solved and is under increased attention of both domestic and foreign scientists and specialists in financial and economic security. The purpose of the article is to reveal the possibilities and prospects of creating a complex accounting and analytical information system at the enterprise, which allows achieving systematicity and complexity, structure and organization of the enterprise management process within the framework of the concept of economic security. The article considers the importance of accounting and analytical information necessary for enterprise management. The main sources of threats to the economic security of the enterprise, which are formed in the accounting system, are revealed. The internal ФІ НА НС И , О БЛ ІК І О П ОД АТК УВ А Н НЯ Випуск І (89), 202338 control system of the enterprise is presented as the main element of economic security. A scheme for the movement of accounting management information has been developed. The main tasks of the complex information accounting and analytical system for ensuring the economic security of the enterprise are outlined. It has been proven that information security in Ukraine during the war must necessarily be subject to the criteria of confidentiality, integrity and availability.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125583575","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":"SIMULATION OF DEMAND AND SUPPLY FUNCTIONS IN THE SINGLE-PRODUCT MARKET","authors":"Hryhorkiv Vasyl, Hryhorkiv Mariia","doi":"10.34025/2310-8185-2023-1.89.11","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.11","url":null,"abstract":"In any market economy, supply and demand processes are actively developing and interacting with each other, influencing the functioning of the economy as a whole. In this regard, problems related to supply and demand are relevant for scientific research in both theoretical and applied aspects, since their deep justification allows for the development of adequate economic policy and appropriate regulatory mechanisms that contribute to the establishment of effective interaction between sub objects of supply and demand and their formation of quality market solutions. Application of the method of conditional smoothing (conditional approximation) of data to build models of classic supply and demand functions with appropriate a priori properties based on observational data, which are characterized by violations of these properties. One of the approaches to the modeling of continuous functions (curves) of supply and demand based on the data of observation (monitoring) of the dynamics of supply and demand is proposed.The specificity of these data lies in the fact that due to the influence of external factors on them, their measurement errors in the process of observing changes in supply and demand, they do not always agree with the theoretical regularities reflected in the supply and demand curves (observed demand values with price increases should belong to a descending and convex (downward) curve, and offers – to an increasing and concave (upward convex) curve).The implementation of the proposed approach is reduced to the conditional smoothing of the observation data, i.e., the replacement of these data with other data satisfying the predetermined properties of the supply and demand curves and are solutions to certain optimization problems. Models of supply and demand functions (curves) built in this way also allow determining the equilibrium values of price, demand and supply. Both approaches to the construction of supply and demand functions, and these functions themselves have not only theoretical, but also important practical applications for the analysis of market phenomena and processes, in particular for establishing market equilibrium, specifying its parameters, and developing appropriate solutions related to the researched market.In addition, the toolkit proposed in the work can be successfully used when modeling other types of economic behavior functions, such as expenditure and output ЕК О Н О МІК О - МА Т ЕМ АТ ИЧ Н Е М ОД ЕЛЮ ВА Н НЯ Випуск І (89), 2023142 functions, utility functions etc.The effective practical application of the developed toolset for simulation of functional models in the economy is also facilitated by sufficiently powerful software and modern information technologies. The proposed models of supply and demand functions (curves) belong to the class of piecewise linear functions.On the basis of these functions, it is possible to develop a toolkit for constructing smooth (for example, twice continuously differentiable) supp","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121224324","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":"DIGITALIZATION OF TOURISM ENTERPRISES IN CRISIS","authors":"M. Hanna, Lysiana Valeriia","doi":"10.34025/2310-8185-2023-1.89.07","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.07","url":null,"abstract":"The article is devoted to the study of digitalization of tourism business and its definition. Based on the studied data, a definition of digitization is proposed. The state of the tourism industry and the innovative component of economy at the current stage is analyzed. The main principles of digitization are highlighted, examples of digital transformations of different levels at tourism enterprises are considered: work with clients, operational business processes and the general business model (management). The following general philosophical, general scientific and specialized methods were used: analysis and synthesis, descriptive method, and statistical and graphic method of data presentation. Using the method of description, we have indicated the results of the scientists’ research on this topic. The analysis and synthesis of the main principles of digitalization processes of tourism enterprises are highlighted and determined. Statistical and graphic presentation methods are used in the analysis of trends in the impact of crisis phenomena on tourism in general and the presentation of research data in a form optimized for perception. The author analyzed the current condition to implement the innovative element of tourism business enterprises, defined the concept of \"digitalization\" and indicated the main principles of its implementation. The developed step-by-step system and the proposed principles of digitalization can be used by stakeholders in the process of analyzing the readiness of enterprises for digitalization. Further scientific research is planned as a study of the business processes of tourism enterprises, providing recommendations in the field of strategic management based on digitalization tools.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126547166","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":"MODERN MARKETING TOOLS FOR THE PROMOTION OF GOODS AND SERVICES","authors":"Losheniuk Iryna, Zeleniuk Oksana","doi":"10.34025/2310-8185-2023-1.89.10","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.10","url":null,"abstract":"The enterprise's marketing activity on the market is aimed at ensuring its economic efficiency, competitiveness and financial stability. Total quarantine restrictions and the russian-Ukrainian war introduced drastic changes in the organization of marketing activities. Traditional marketing tools are being transformed into digital ones. Therefore, the problem of studying modern marketing tools, which are gaining popularity under the influence of active processes of digitalization, is gaining special relevance. The purpose of the study is to consider and specify modern marketing tools for promoting the company's products on the market, adapted to the digital environment. In the process of carrying out the research, general scientific methods were used: analysis, systematization, generalization, graphic presentation. It was found that the transfer of all spheres of life to the digital plane necessitates the use of new approaches to marketing activities adapted to the digital environment. The main goals of Internet users, determined by specialists of the Oberlo portal, were analyzed. It was found that in 2023, 43.1% of users will use the Internet to buy goods and services, which is 15.6% more than in 2020. It has been established that, in modern conditions, the leading positions in the promotion of the company's goods on the market belong to modern marketing tools: social media marketing, advertising in social networks, content marketing, video marketing, targeted advertising and retargeting. Each of these tools helps companies reach their target audience in ways that resonate and build a sense of trust between brand and customer. It has been established that it is advisable for enterprises to actively use video marketing, content marketing or retargeting to advertise goods in social networks; in order to reduce the cost of marketing activities - video marketing and targeted advertising. The tools of social media marketing considered in the course of the study can be used by domestic enterprises in order to obtain the maximum beneficial effect in the form of an increase in the level of sales and improvement of awareness about the company, taking into account the current limitation in financial resources. We see prospects for further research in determining the prospects for using retargeting in Ukraine, clarifying its differences from targeting.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121968171","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":"WAR AS A FACTOR IN THE FORMATION OF TAX REVENUES OF THE BUDGET OF UKRAINE","authors":"Bak Nataliia","doi":"10.34025/2310-8185-2023-1.89.02","DOIUrl":"https://doi.org/10.34025/2310-8185-2023-1.89.02","url":null,"abstract":"Taxes are the most acceptable tool to form budget resources of a modern state. Their importance increases significantly as force majeure circumstances, such as a war, influence the formation of a country's budget revenues. During martial law, the public authorities of Ukraine are forced to use tax revenues as the basic source of financing the needs of defense against the external enemy. An important scientific task is to study the formation of tax revenues at various stages of military aggression and identify the main directions of the war's influence. The current legislation of Ukraine, the work of domestic and foreign scientists regarding the development of the budget and tax sphere of economic relations became the theoretical and methodological basis of the research. The construction of the article was influenced by the application of the method of comparative analysis and synthesis - when assessing the tax revenues of the budget of Ukraine at various stages of russia's military aggression, theoretical generalization - for formulating the vectors of the influence of the war factor on the state of budget revenues, expert and analytical methods - when justifying proposals for the activation of tax potential formation of the budget of Ukraine. FIN AN C E, A CC O U N T IN G A ND TA XA TI O N Issue I (89), 2023 23 Among such vectors, the author's attention is focused on the objective reduction of the existing tax base; the influence of pricing processes within the commodity and capital markets; changes in tax policy (legislation); new variations of evasive behavior of taxpayers; not always justified and productive improvement of tax payment management and administration procedures on the part of controlling authorities. The cumulative impact of the outlined factors was manifested in different ways in 2013-2015 and 2021-2022 in terms of quantitative and structural indicators of tax revenues. The dependence of the state budget on the results of taxation of various income types, as well as real estate objects, has significantly increased. This indicates that the main burden of budgetary financing of defense needs is borne by the subjects of the official economy and the population. Territorial communities, primarily in the rear regions, became the main beneficiaries of quantitative changes in the tax revenues of the budget due to the war. The article offers the author's view on the possibility of introducing a target surcharge to the rates of already existing taxes, in particular, value added tax. The policy of tax revenue formation of the country's budget will require significant changes to ensure the financial system’s stability in the post-war period. Therefore, further research should be focused on substantiating directions for harmonizing the fiscal interests of the state and the financial capabilities of its taxpayers.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130608130","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}