The trend of climate change has a direct impact on the economic development of any country. Ukraine is an agrarian country and climatic conditions have a direct impact on its economic stability. The purpose of this work is to highlight the tightness of climate change and their direct impact on the development of the agricultural sector of Ukraine’s economy on the example of a particular agricultural enterprise and develop recommendations for adapting the enterprise to climate change. The conducted research clearly shows the negative consequences of climate change and the forms of their manifestation, which threaten not only the studied enterprise, but also the agricultural sector of Ukraine. It is established that the main ones are the following: instability of temperature indicators, soil degradation and the spread of diseases and pests of crops.

Environmental protection is a necessary element of the state strategy of sustainable development. Taxes are an effective tool of environmental policy in many countries of the world. The level of environmental protection in Ukraine is low. According to the ecological component of sustainable development, Ukraine ranks 109 out of 180 countries in the world in 2020. Therefore, taxation is not a sufficiently effective tool of environmental policy in Ukraine. Ukraine's international obligations regarding environmental protection and promotion of long-term goals of sustainable development determine the need to improve the system of environmental taxation in Ukraine. In modern economic conditions the issue of restoration of natural resources and redistribution of environmental tax between the relevant budgets is becoming increasingly important. Environmental taxes as a tool of environmental policy should not just fill the state budget, but stimulate the payer to have a positive and responsible attitude towards the natural environment. The funds received can be used to stimulate environmental protection, state programs for the development and import of resource-saving technologies, waste disposal, etc. Reserves for reducing the load on the surrounding natural environment can be quickly exhausted, therefore it is important to find ways to give economic growth a new quality, so that the recovery of the economy and the growth of industrial production are accompanied by the introduction of effective environmental protection technologies. As a result of the study, the main types of environmental taxes are identified. It is established that the ecological tax is an important lever for counteracting negative changes in the environment. A comparative analysis of environmental tax revenues in the EU and Ukraine was conducted. In the process of research scientific methods were used: economic and statistical - to assess the dynamics of the payment of environmental tax; analysis and synthesis - to find out the reasons that cause changes in the amount of payment. The result of the study is clearly defined trends in the flow of funds to the relevant budgets.

Abstract. It is proved that investment attractiveness of regions is an indisputable factor in the stable socioeconomic development of the country. The purpose of the study is to analyse investment attractiveness of region and to substantiate proposals for improving investment attractiveness of Cherkasy region. The subject of the study was peculiarities of formation and expansion of investment potential in the region. Methodology. The paper is based on the views of prominent domestic and foreign economists. During the research process, the following methods were used: monographic, historical, analysis and synthesis (in theoretical and empirical studies of investment process); systematic (for the systematization of methodological approaches and indicators of investment attractiveness assessment of the region); statistical and graphics (for the analysis of state and trends of investment processes in Ukraine); comparative (for analysing the investment attractiveness of regions). Results. The essence of investment attractiveness of region as aggregate characteristic of conditions of a certain territory of the country is determined, which includes assessment of development level of investment infrastructure, human capital, financial opportunities, which significantly affect the formation of profitability of invested fixed assets and investment risks. Investment attractiveness of an individual region of Ukraine is assessed. It is proved that investigated region is investment-attractive and has a powerful potential for increasing the volume of gross agricultural products and providing the population with quality food products. Practical implications. The main problems connected with the receipt of investments into the economy of the region are determined, ways of their solution are revealed. In order to improve investment attractiveness level of Cherkasy region, we recommend local authorities to work in the following areas: introduction of free funds accumulation mechanism, in particular, in venture funds; creation of innovative risks insurance system; accumulation of public funds within the framework of social and pension insurance systems and their focus on long-term lending of investment activity; strengthening investment activity of population and ensuring guaranteed protection of their savings.

No abstract

APPROACHES TO EVALUATING THE EFFECTIVENESS AND EFFICIENCY OF STATE REGULATION OF THE FINANCIAL SECTOR * Статтю підготовлено в рамках виконання науково-дослідної роботи молодих науковців на тему «Економіко-математичне моделювання механізму відновлення суспільної довіри до фінансового сектору: запорука економічної безпеки України» (номер держ. реєстрації 0117U003924) Ключові слова: державне регулювання; ефективність; оцінка; критерії оцінювання; фінансовий сектор.