Vìsnik Sumsʹkogo deržavnogo unìversitetu最新文献

{"title":"MIGRATION OF HIGHLY QUALIFIED WORKERS FROM UKRAINE: REASONS AND WAYS TO OVERCOME","authors":"Y. Petrushenko, N.V. Zemlyak, V. Shapoval, V. Dibrova","doi":"10.21272/1817-9215.2021.2-8","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.2-8","url":null,"abstract":"The migration of highly skilled workers is becoming an increasingly important factor that is influencing the development of specific countries as well as different regions of the world. In fact, in the European Union, the tendency of low-skilled workers shortage is changing to the trend of promoting the highly skilled workers migration, which can create added value and contribute to pension funds for the aging population in those states. At the same time, due to the loss of highly qualified personnel, the recipient countries are losing the pace of their economic development. The relevance of this study is also enhanced by changing conditions for international labor migration to the European Union in connection with the COVID-19 pandemic, including for highly qualified Ukrainian professionals.\u0000The article examines the reasons of highly skilled workers migration processes, analyzes the consequences for different stakeholders and provides methods to reduce the scale of such migration. To analyze the reasons of highly qualified specialists labor migration, the model of \"Push and Pull\" factors was used on the example of Ukraine and the European Union. The positive and negative consequences of the highly qualified specialists’ migration growth for various stakeholders of this process have been identified.\u0000It is also proved that despite the fact that salaries are growing in real terms in Ukraine, the difference in salaries in the main areas of emigration to the EU is so large that it is likely to continue to motivate people to work and earn abroad. Moreover, the existence of a large and growing Ukrainian diaspora tends to encourage the migration of other family members and friends, providing informational and logistical support in destination countries. This attraction may increase in the coming years, and the diaspora will continue to expand.\u0000In the article, it is also described the impact of the COVID-19 pandemic on the highly qualified professionals’ migration, and it gives a number of proposals or recommendations that could be implemented at the level of state migration policy to address highly qualified professionals labor migration or at least improve the current situation. The proposed recommendations of the migration policy to confront the negative effects of the COVID-19 pandemic include the establishment of a mechanism for coordination and consultation between all government institutions, authorities and agencies involved in labor migration, as well as the establishment of tripartite procedures for advising employers and workers of migration organizations and considering their opinions on the given topic.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127474285","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":"ENVIRONMENTAL MANAGEMENT IN THE OIL REFINING SECTOR: BIBLIOMETRIC ANALYSIS","authors":"K. Maksakova, N. Kostyuchenko","doi":"10.21272/1817-9215.2021.4-8","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.4-8","url":null,"abstract":"The article, based on bibliometric analysis of articles published in journals included in the database of Web of Science and Scopus, identifies promising areas of research on topics related to the organizational principles of environmental management of refineries. The sample consisted of 2,296 articles published in journals indexed in Web of Science and Scopus databases from 2019 to 2021. The author used the basic technique of bibliometric analysis using VOSviewer software based on publications obtained from the Dimensions database.\u0000In the process of research: selection of the most influential publications by the number of citations, analysis of the activity of publications by country, analysis of the use of keywords and terms, construction of a bibliographic map of research trends, as well as construction of industry affiliation of scientific publications on a particular topic.\u0000The article includes cases from around the world and from a number of leading international oil and refining companies.\u0000The study reveals the most pressing issues related to the environmental management of refineries. The result of the research is a map that reflects the existing relationships between the keywords of the most cited publications in the field of environmental management of refineries. In general, bibliometric analysis is one of the effective methods that allows you to get an idea of the problems facing researchers and identify key areas for research.\u0000The results of the study can be used by scientists to identify trends in the field of environmental management of refineries, as well as the actual refineries to make promising management decisions in the process of their activities.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128952559","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":"PUBLIC FINANCES' TRANSPARENCY AS A FACTOR OF ENSURING THE STATE'S FINANCIAL SECURITY","authors":"L. Zakharkina, R. Chukhno, Ye. Veremiienko","doi":"10.21272/1817-9215.2021.4-15","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.4-15","url":null,"abstract":"Attention to the topic of transparency of public finances today is growing worldwide. It is generally accepted that transparency in the field of public finances is one of the key tools for ensuring good governance, which in turn contributes to improving the financial security of the state. In general, transparency is understood as full, reliable, timely and systematic disclosure of all important information and implies free access to it, as well as comprehensibility for all citizens of the state.\u0000This article examines the impact of transparency of financial relations at the public level in today's digital environment on the components of financial security. As a result, it was established that at the state level the components of financial security are banking security, security of the non-banking financial sector, debt security, budget security, currency security, monetary security. Research on various sources of information has determined that central banks must be properly accountable to legislators and society, as transparency is a key element of this social responsibility. In turn, the impact of transparency on the financial security of the non-banking financial sector is manifested in an increase in confidence in non-banking market institutions. For its part, maintaining the regulatory level of public debt, as well as its most efficient spending is the main task of the authorities, so based on this, it is necessary to constantly monitor public debt, which can be provided only in conditions of transparency. A significant role in shaping the financial security of the state belongs to the provision of budget security indicators, which are primarily influenced by the principles of transparency of budgetary relations. For this purpose, information portals were created: “Unified web portal for the use of public funds” and “State web portal of the budget for citizens”. The next component of financial security is currency security, ensuring publicity and transparency of which is part of the functions of the NBU. In the current context of globalization and informatization of society in order to reduce undesirable synergies in the monetary system, one of the ways to improve the monetary policy of the National Bank should be to increase the transparency of foreign exchange transactions, which increases financial security.\u0000Thus, ensuring the transparency of public finances should be the main task of the authorities, which will increase the financial security of the state and provide access to open budget data for the public, as well as enable their active participation in the budget process.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130852699","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":"HIGHER EDUCATION AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY","authors":"D. Tsyhaniuk, S. Tsyrulyk","doi":"10.21272/1817-9215.2019.1-15","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.1-15","url":null,"abstract":"The article analyzes the basic indicators of higher education and explores the impact of higher education on the socio-economic development of Ukraine. Using econometric modeling, the influence of higher education on the Ukrainian economy at the macro level is analyzed. It was revealed that among the analyzed factors characterizing higher education at the macro level, the greatest positive impact on the dynamics of Ukraine’s GDP is exerted by state investments in higher education. In addition, during the study, an analysis of the impact of higher education on the economy of Ukraine at the micro level was carried out. According to the results of this analysis, a low level of socio-economic returns from higher education for the population is established in comparison with the EU countries.\u0000Key words: higher education, management of higher education, human capital, labor market, economic development, social and economic inequality.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"2008 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129000613","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":"RETROSPECTIVE ANALYSIS OF HUMAN RESOURCES AND STRUCTURES BY STATE ORDER","authors":"L. Anipko","doi":"10.21272/1817-9215.2021.2-4","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.2-4","url":null,"abstract":"The imbalance associated with the dominance of supply over demand in the market of educational services, excess demand for certain specialties and its absence in others has a negative impact and worsens the staffing of government agencies and the economy of Ukraine as a whole. This is the motive for retrospective analysis of the experience of staffing by state order of the economy, mechanisms and structures that carry out individual processes at different stages from order formation to the distribution of specialists for the formation of modern educational policy. The factors influencing the orders of specialists, such as demography, the structure of economic sectors, priorities of economic development, deindustrialization of the economy, etc. are analyzed.\u0000The results of retrospective analysis of the system of training and placement of personnel with higher education for a period of more than 100 years, the need to develop long-term (at least 6-7 years) state policy and prioritize the training of specialists with higher education by state order. Tasks and measures have been identified, the solution of which will allow to create a regular approach to the mechanism of formation of the state order in the training of specialists with higher education and the influential levers of its management. The lost elements of the structure are given, which do not allow the existing system of staffing by the state order to function effectively.\u0000It is proved that state regulation of higher education should be carried out exclusively in accordance with state priorities, prospects of national economy and its branches, in accordance with modern conditions on the basis of the European educational space, as well as based on forecasting, planning needs, assessing demographic and economic situation.\u0000The conducted retrospective analysis allows to determine the need for long-term state policy and to determine priorities in the training of qualified specialists with higher education by state order.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125575911","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":"MODELING THE INFLUENCE SHADOW ECONOMY ON THE MACROECONOMIC INDICATORS UKRAINE","authors":"M. Kashcha, A. Revenko","doi":"10.21272/1817-9215.2022.2-11","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.2-11","url":null,"abstract":"The presented work summarizes the arguments and counter-arguments within the scientific discussion on the construction of models of the impact of the shadow economy on the macroeconomic indicators of the country. The level of the shadow economy has a negative impact on Ukraine's macroeconomic indicators. The shadow economy is a covert and / or non-covert economic activity whose purpose is to intentionally or forcibly generate excess profits due to uncontrolled socio-economic relations. The main purpose of the study is to identify the impact of the shadow economy on the macroeconomic indicators of the country. The systematization of literature sources and approaches to solving the problem of finding a connection between the level of the shadow economy and macroeconomic indicators has shown that this problem is quite relevant among scientists around the world. The research was carried out in the following logical sequence: 1) acquaintance with the basic concepts of research and analysis of literature sources; 2) formation of the input data set for further research; 3) verification of data for anomalies; 4) calculation of the integrated indicator; 5) verification of data on stationarity; 6) check for multicollinearity; 7) correlation-regression analysis. The methodological tools of the conducted research were the methods of correlation-regression analysis, the application of the Irwin criterion to detect abnormal levels, the Foster-Student method to investigate the stationarity of time series, and the Ferrar-Glober algorithm to detect multicollinearity in the input array. The study period is 2010-2021. Ukraine was chosen as the object of research. The scientific work presents the results of an empirical analysis of models of the impact of macroeconomic indicators on the level of the shadow economy of Ukraine, which showed that this impact exists and is quite strong. Based on the results of the research, conclusions were formulated about the strong influence of macroeconomic indicators on the level of the shadow economy of Ukraine, it was theoretically proven that the level of the shadow economy of Ukraine is more than 90% described by the selected set of macroeconomic indicators.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123244673","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":"THEORETICAL ANALYSIS OF HEALTH INDICATORS CONTENT","authors":"V. Koibichuk, S. Drozd","doi":"10.21272/1817-9215.2022.2-8","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.2-8","url":null,"abstract":"The article is devoted to the definition of the conceptual basis of health components and an overview of possible causes of death. Aspects of health are important for a person in the modern sense. Identifying the components will allow you to more accurately describe each subsystem that contributes to the health category. Economic development is possible only with the support of able-bodied human capital. The rapid development of the economic sector requires a good state of human capital, and it is the level of Health that creates the link between the growth rate of the economic sector and the maintenance of human capital at a high level. Such a process can only be organized by understanding the content of factors that contribute to maintaining the health of the population of each country in the world. Health subsystems have a high degree of interconnection with each other. Failure in normal operation in at least one subsystem leads to the collapse of all human health. Each such person creates an additional pressure on human capital, thereby slowing down the development of the economic system. Identifying influencing factors in health subsystems such as physical, social, spiritual, economic, environmental, and mental is an important step for the productive development of the economic sector.\u0000The article provides analytical work on the search and determination of components of the health subsystem, describes the possible impact on the health category, and analyzes the causes of death in Ukraine for 2020. The methodology used in the development of the article is bibliographic analysis, logical and meaningful generalization of Health subcategories, and cognitive modeling. The results of the study were a detailed description of such subcategories of health as physical, social, medical, mental, Economic, mental, environmental, and nutritional indicators. This description can be used for an in-depth study of health issues in each individual health subsystem. it is the distribution of the health category that is an important step in the development of health care. using this data will help scientific medical institutions to study health issues more accurately and use scientific resources efficiently. Data on mortality will help in the near future to reduce mortality and prolong the healthy life of the population of Ukraine, this direction of movement in the field of Health will have a positive impact on economic development in general.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126537601","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":"STUDY OF INFLUENCING FACTORS ON THE INTENSITY OF DIFFUSION OF INNOVATIVE TECHNOLOGIES IN THE ENERGY SECTOR","authors":"T. Bondar, L. Saher, V. Tymoschenko","doi":"10.21272/1817-9215.2022.3-7","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.3-7","url":null,"abstract":"The energy sector is one of the most important components of the development of business and the economy as a whole, both in Ukraine and in the world. This is precisely what determines the importance of analysis of the successful experience of Ukraine and other countries in the field of applying innovations in the energy sector and the need to implement innovations in the energy sector in modern conditions. This involves the effective use of the available potential of all alternative energy sources, a fundamental analysis of innovative processes, in particular in the energy sector. Identification and systematization of factors influencing the development and commercialization of innovative technologies in the energy sector is an important prerequisite for the development and implementation of innovative economic and energy strategies. The activation of the development and implementation of innovative projects in the field of energy at enterprises will have a positive impact not only on increasing the competitiveness of Ukrainian enterprises, but also will improve the indicators of the quality of life and well-being in the country, which will ultimately allow building a socially-oriented economic system in Ukraine. The purpose of the article is to identify and systematize factors influencing the intensity of the spread of innovative technologies in the energy sector of the economy. A system approach, general scientific methods (analysis, synthesis, abstraction, concretization), as well as retrospective analysis, structural analysis, comparative analysis, factor and trend analysis of the application of innovations in the energy industry have been used in the research process.\u0000The results of the study are the systematization of factors influencing the intensity of the diffusion of innovative technologies in the energy sector, the identification of the main problems of the introduction of innovations and the problems of innovative management at domestic enterprises. Prospective directions for further research are the use of factor analysis methods and other methods to identify and measure the relationship and its nature between companies in the energy sector and key factors of the intensity of the spread of innovative technologies in Ukraine and the world. The results of the research can be implemented in the work practice of enterprises in the energy sector. The results of the research also have social significance, since ensuring the success of the energy sector enterprises solves the problem of ensuring the need for energy consumption, environmental problems, etc.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"41 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114102083","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":"COMPARATIVE ANALYSIS OF FINANCIAL TECHNOLOGY REGULATION SYSTEMS: FOREIGN AND DOMESTIC EXPERIENCE","authors":"Аналіз Систем, Регулювання Ринку, Фінансових Технологій, ТА Зарубіжний, Вітчизняний Досвід, Аналіз останніх, досліджень і публікацій, Особливості різних, систем регулювання, ринку фінансових, технологій знайшли, відображення переважно, у регулятивних, та нормативних, документах національних, регуляторів фінансового, ринку. Також, активні дослідження","doi":"10.21272/1817-9215.2019.4-1","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.4-1","url":null,"abstract":"In the article, based on the analysis of scientific sources, a comparative analysis of financial market regulation systems in different countries of the world is made. The level of development of regulatory systems in the UK, France, USA, India and Ukraine is characterized. The main institutions that regulate and supervise in the countries of the world are listed. The basic principles of their functioning are presented. It also analyzes the regulatory and provisions governing the activities of fintech companies. It is determined that a particular problem for the development of the financial technology market is the lack of a single regulatory approach to different types of Fintech companies and solutions. This is evidenced by the lack of unified regulatory bodies in the field of fintech, as well as adequate regulatory support both in Ukraine and in foreign countries.\u0000At the moment, in most countries of the world, fintech companies are subject to the laws that were adopted in the times of existence of only classical financial institutions, and therefore do not take into account the specifics of individual fintech businesses, and their peculiarities of cooperation with banking and non-banking financial institutions, with intermediaries of the securities market. It is determined that, in accordance with the potential of the financial technology market development and the benefits of its growth, programs for the support and development of the financial market through the introduction of special commissions, accelerator funds and simplified regulation systems in the form of sandbox fintech are being implemented in all analyzed countries. It is determined that the driver of the growth of fintech solutions in the financial services market was the active dissemination of open APIs in the activities of financial institutions, which provide for voluntary exchange of information about bank customers with fintech companies. It is substantiated that an important component of increasing confidence in the financial technology market is ensuring the storage and protection of personal data of fintech companies’ clients.\u0000Keywords:\u0000financial technology market, fintech, financial services, financial institutions, financial technology market regulation system.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121106528","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":"ANALYSIS OF THE TAX BURDEN IN THE QUALITY ASSESSMENT SYSTEM OF THE STATE TAX POLICY","authors":"R. Goncharova","doi":"10.21272/1817-9215.2021.3-23","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.3-23","url":null,"abstract":"By regulating the level of the tax burden by type of economic activity in the tax policy framework, the state can both increase and decrease economic activity, create the necessary market conditions, reduce the shadow economy, create the conditions needed for successful modernization of its priority sectors. The article aims to study the content of the state tax policy in terms of establishing the optimal level of the tax burden, taking into account international experience and the Ukrainian realities of such a policy. The following methods in the work: induction, deduction, analysis, synthesis, and scientific abstraction (to study the content of the concept of \"tax policy\"); comparison, systematization, and logical generalization. The article analyzes scientific publications on the concept of tax policy and its importance for the economy, based on which he proposed his interpretation, according to which tax policy is the activity of public authorities regulated by law, aimed at providing the necessary tax revenues to centralized funds of the state that are necessary for the adequate performance of tasks and the implementation of the functions entrusted to it, for stable economic growth and improvement of public welfare. Analysis of trends in the tax burden in Ukraine in 2011-2020 showed that the pandemic crisis of 2020-21 and related quarantine restrictions have somewhat reduced the level of tax revenues to the Consolidated Budget compared to pre-crisis periods. However, today there is a general trend towards their growth. According to the study, the share of collected taxes and fees in revenues remained almost unchanged during the entire observation period. It fluctuated within 80%, which indicates that the primary source of filling the State budget is the tax component. The dynamics of the level tax's burden for the analyzed period almost did not change and remained in the range of 34-36%. An analysis of the published results of the Paying Taxes 2020 survey, conducted annually by a World Bank expert group involving the PwC team, showed that Ukraine ranked 65th in the rankings, down 11 points from last year. It establishes that the loss of positions of our state is primarily caus by the advanced actions of other countries to simplify and automate procedures and reduce tax administration time.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116154336","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}