The key elements that contribute to the digital transformation of the enterprise in the context of the cross-industrial paradigm are outlined. On the basis of the proposed elements (development factor, rate of development, quality change density, multiplication factor), and by means of mathematical modelling, the effect of capturing the digital transformation of the enterprise in the bifurcation points is calculated. The totality of the presented developments allows us to predict the development and minimization of risks associated with digital transformation in the enterprise with all the ensuing consequences (stability, dynamics, transformation and forecast of its development vectors) and conclude that with the improvement of the quality of digital transformation, the efficiency of functioning of any production increases, i.e. an increase in quality by digital transformation by n times accompanies an increase in production efficiency by at least n times.This allows to minimize risks and predict enterprise activity taking into account the vector of its developmentdigital transformation. Under conditions of uncertainty, the use of the model will ensure the quality of the digital transformation of the enterprise from any level of development of companies.

The development of higher education is characterized by new priorities, which necessitates the adjustment of higher education funding mechanisms in response to new challenges. The purpose of this article is to identify these key challenges in Ukraine and justify the possibilities to face them. The analysis of funding of higher education was conducted based on macroeconomic indicators for 2005 to 2020. It is also reviewed that financing of higher education in Ukraine is characterized by decentralization and diversification, which are characterized by an increase in the share of local budgets in the structure of higher education funding in Ukraine and the use of extra-budgetary sources of funding, in the form of tuition fees. The analysis has revealed the following key challenges of financing higher education: massification of higher education, which is characterized by the triad of "high availability - low price - low quality"; change in approaches to educational activities and decrease in the number of students as a result of the COVID-19 pandemic; inefficient model of financing higher education, which results in producing specialists with higher education that do not meet the needs and demands of the labor market. Overcoming the identified challenges can be achieved through reforming higher education models by aligning the structure, scope and quality of training with the needs of the economy and labour market, and its financing, through changing the cost-based approach to financing by results. This, in turn, would help align budget funding with institutional efficiency and curriculum effectiveness, and reduce the number of unclaimed specialists with higher education.

According to the results of studies of scientists researches publications over the past 30 years and empirical studies on the public procurement organization, it is distributed on electronic platforms. Attention is focused on the dynamic aspects of the of an such organization development. A review of studies on aspects of the effects of electronic public procurement on their impact on country budget expenditures is made. The interdisciplinary nature of publications on public procurement studied in the field of technology, management and social interaction is highlighted. Although electronic public procurement should be fairly widespread in the world, a form such as electronic auctions is not often used. The experience of Ukraine shows that electronic auctions have the potential to improve public procurement. It focuses on the development of partially automatic applications of electronic auctions, which can reduce the administrative costs of buyers and sellers, as well as the transaction costs of budgets in general. Reducing such costs is a significant addition to the savings in lowering prices during the electronic auction and is a significant factor in the effectiveness of modern electronic public procurement. The author's systematization of the components of the effectiveness of the electronic public procurement system is proposed, despite the fact that its calculation should be systematically automated. An algorithm is proposed for stimulating a responsible executor-budgetary institutions-as a result of effective budget procurement. The grounds have been formed for identifying elements of further modernization of public procurement using electronic auctions on an electronic platform as an effective tool in the field of preventing money laundering, proposals for a national financial audit of the relevant public procurement benchmarks on an electronic platform.

Анотація. Розглянуті в статті аспекти процесу децентралізації влади та реформування місцевого самоврядування в Україні вказують на велике значення поведінкової економіки для місцевих бюджетів. Така економіка дає змогу більш реалістично з точки зору психології обґрунтувати вихідні передумови аналізу поведінки суспільства як платника податків до місцевих бюджетів. Встановлено, що важливу роль у сплаті податків до бюджету місцевого рівня відіграє фактор довіри населення до держави, зокрема до органів місцевого самоврядування. З'ясовано, що, незважаючи на регіональну асиметрію, котра безпосередньо впливає на формування бюджетів, відбувається стрімке зростання власних доходів об'єднаних територіальних громад за рахунок створення сервісного клімату на місцевому рівні. Визначено пріоритетні напрями вдосконалення добровільної сплати податків до місцевих бюджетів, до яких належать: проведення комплексних реформ у фіскальній сфері з метою поліпшення якості економічного середовища на рівні територіальних громад, удосконалення податкового адміністрування та підвищення ефективності використання мобілізованих фінансових ресурсів органами місцевої влади з урахуванням засад поведінкової економіки.

The article examines the theoretical principles of studying sustainability and security of public budget of the Visegrad Group countries and determines that indicators of the normal functioning of the economy and ensuring a decent social standard of living of the population are reaching the limits of relevant indicators, some of which are approved by international standards. At the same time, the authors identified the absence of a single system of macrofinancial indicators of sustainability and security of public budget proposing to create it, including twelve ratios reflecting levels of debt security, deficit load on the economy, debt load on the population, budgetary independence, efficiency, population well-being, productivity, economic efficiency, as well as the effectiveness of financial support for health and education, elasticity of income and expenditure from the change in GDP of the Visegrad countries. Analytical calculations of the above-mentioned macro indicators in the dynamics made it possible to draw qualitative conclusions on compliance with the sustainability and security of public budget of the Visegrad Group countries, identify possible threats to national economies and prevent the consequences in case of non-compliance with standards. Based on the results of correlation-regression analysis, the authors determined the indicators that have the greatest impact on the resultant factor-the ratio of the level of deficit load on the economy of the investigated countries. It made it possible to analyze the real situation in the economy, to determine the level of sustainability and security of public budget and to give the necessary suggestions and recommendations.