The work investigates the modern directions of the development of fiscal policy from the standpoint of theory, methodology, practice. It systemizes scientific approaches to the economic essence and the author's definition of fiscal policy characterized by a set of state measures to implement the concept of fiscal regulation of economic entities, providing revenue generation and financing of budget expenditures at all levels for sustainable socio-economic development. Further development of theoretical and methodological principles allowed to substantiate the conceptual basis of modern fiscal policy in ensuring socio-economic development of the state: subjects, objects, types of fiscal policy, functions, goals, objectives, principles, criteria, a fiscal mechanism (methods, levers, incentives, forms, tools, sanctions). The factors influencing the implementation of fiscal policy in Ukraine were systematized, i.e. economic, social, institutional, informational, gender, cultural, and spiritual. The work widely discloses information tools of digitalization, which allows the implementation of fiscal policy in Ukraine on the principles of transparency and digitalization. Despite the positive trends in the system of formation of state budget expenditures related to budget financing in priority areas of development, the analysis of the interdependence of fiscal policy and economic growth identifies current threats to the effectiveness of its implementation, including fiscal risks arising from under-execution of revenues, expenditures of the State budget, high level of budget deficit and public debt. Fiscal risks for the analyzed period ranged from 0.64% to 0.11% of GDP. Improving Ukraine’s fiscal policy in modern conditions should be aimed at building a modern competitive socially-oriented market economy integrated into the EU, increasing aggregate tax revenues to all levels of budgets and state trust funds; conducting a balanced fiscal policy in the medium term. The paper emphasizes that the risk management system, used to assess fiscal risks in the budget process, should be integrated into the modern concept of fiscal policy, and the improvement of methodological tools should focus on the increase of the effectiveness of fiscal policy in ensuring financial and economic security.
In today's world, FDI plays an important role for developing economies, as it not only transfers technology and capital, but also determines the dynamics and depth of economic growth and shows the speed of the process of transformation of the economic ecosystem at the national and global levels. Despite the above advantages, the inflow of FDI into Ukraine is not as great as in other countries of the region. The purpose of this article is to analyze the factors influencing foreign direct investment in Ukraine. In this article, based on foreign experience, economic, institutional and other factors influencing FDI were analyzed. Also, the dependence of the inflow of foreign direct investment in the context of Ukraine was assessed, and the prospects and forecast of future investment income were described. The results of the analysis carried out during the writing of this article made it possible to determine the factors that affect the inflow of FDI into the country's economy in order to assess their impact in the context of Ukraine. These include: market size measured by GDP, exchange rate, average wage, indicators of human potential, ease of doing business, level of corruption, tax burden, rule of law index, as well as the impact of regional trade agreements, in particular the free trade zone between Ukraine and EU, established in 2016. Some factors influencing the inflow of FDI to Ukraine over the past 10 years were graphically analyzed, which allowed systematizing a large volume of researched data and became the basis for further analysis of Ukraine's investment situation. After that, regression equations were constructed for each of the influence factors and coefficients of determination were determined. Thus, it can be concluded that in the context of Ukraine, the following factors were statistically significant: institutional indicators, nominal GDP, which measured market potential, the exchange rate of the US dollar, as well as the regional trade agreement factor, which was measured by the volume of trade between Ukraine and the EU. While others show no significant effect or are not supported by the relevant theory. At the end of the article, forecasts of future FDI inflows to Ukraine after the end of the war were formed and described. Regarding recommendations for further research on this topic, it would be useful to analyze the influence of corruption indicators on the inflow of foreign direct investment to Ukraine, as well as the influence of human development of Ukrainians on the attractiveness of investments in the state, as well as to conduct a study of how important labor costs are strength in attracting FDI to Ukraine.
The paper touches upon the aspects of saving face in intercultural communication. Eight basic strategies for conflict behaviour have been identified that depend on the nature and psychotype of the person. In addition, the main patterns for human behaviour in intercultural communication are established, the peculiarities of politeness are described on the examples of South Korea, Germany and Ukraine. Moreover, the main non-verbal signs are described and how they are perceived by the contextuality of the countries of the world. As a result, general rules are established that will help save face in case of arguing, fractions rows or conflicts.
Inroduction. Due to the fact that the reform of the healthcare system in Ukraine is in transition phase at the moment and, in addition, from April 1, 2020 changes are introduced at the second level of healthcare, it is advisable to describe the current state of medical reform in Ukraine, plans and prospects for further implementation and development, as well as the establishment of the features of various health financing systems and comparing the level of expenditures on the medical industry between countries, experience of which should be taken into account. Materials and Methods. The article uses the reports of the Ministry of Health of Ukraine and the analytical materials of medical experts. In addition, when analyzing various models of financing the health system and their features, quantitative indicators of expenditures of the countries surveyed are used. A comparison is made of the level of expenditures on the health care system between Ukraine and some European countries: Great Britain, the Czech Republic, Poland and Germany. Discussion. The main achievements of the first stage of the health care reform and plans for further changes are described. The strengths and weaknesses of each model of financing the health system are identified. It is proved that the level of government spending on the health care system in Ukraine is the smallest among the other countries examined, but one of the largest in terms of payments out of pocket. In addition, a model has been established for financing the health care system in Ukraine, which most fully meets it in modern conditions.
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