The article examines the conceptual aspects of the formation of financial results in accounting. The formation of financial results is based on the classical theories of accounting, static and dynamic, on their features like the purpose of calculation, the interests of users, elements of calculation, evaluation of elements of calculation, conditions of calculation. It is established that the financial results are a monetary form of results of the enterprise economic activity, expressed in profit or loss. The financial result is based on the results of production and sales processes, so it is one of the main indicators that characterize the efficiency of the enterprise. It is noted that profit is a positive indicator of efficiency and the impact of external factors, the loss is a consequence of low efficiency. It is emphasized that the formation of financial results should be considered as part of the overall management system, which is associated with decision-making to ensure the required size at the level of the business entity to achieve tactical and operational objectives. It is proved that the information according to the accounting of financial results is the basis for most users. In addition, the data of accounting registers, grouped and detailed by certain characteristics, allow you to assess financial risks, compile accounting and statistical reports, which form the opinion of users about the financial condition of the enterprise. Attracting foreign investment in the Ukrainian economy, the entry of Ukrainian companies into international markets, the creation of joint ventures led to bringing the reporting of Ukrainian organizations in line with international standards. Reporting is the final stage of the accounting procedure, and the reliability of reporting on production, economic and financial activities depends on how adequately the accounting procedure reflects the formation of financial results of economic entities. The mechanism of formation of the performance indicator reveals the report on financial results. Keywords: financial results, formation of financial results, accounting of financial results, profit, loss.

Purpose – the aim of the study was to assess the impact of digital technologies on the organization of control over tax liability settlements of state-financed institutions in the general fiscal discipline system. Research methodology – specific methods of accounting and control of tax liabilities were used: Pareto analysis; cluster analysis of EU countries by fiscal discipline level. Findings – the study proved a direct relationship between the extent at which digital technologies are applied in the control of tax liabilities and the level of fiscal discipline in the country. The clustering of the EU-27 countries confirmed the cophenetic correlation between the fiscal discipline violation rate and the total averaged amount of taxes. Research limitations – caused by a large number of budgetary institutions and the difference in the territorial structure of the EU-27 countries, due to which federal Germany and unitary Bulgaria have different levels of subordination of budgetary institutions. Practical implications – the study is analytical and managerial in nature; its results assess the contribution of the digital component in the overall decision-making system. Originality/Value – the study is particularly useful for analysing the achievements, challenges and opportunities for digital transformation of the tax control system of the EU-27 in the field of control over public finance management.

The article examines the impact of business ethics on the formation and maintenance of the company’s reputation in market conditions, which is an important competitive advantage and promotes further development. The purpose of the scientific publication is to study ethics as a regulatory factor in the implementation of effective business communications and their impact on the formation and maintenance of the company's reputation. Attention is paid to the essence of reputation and its dependence on the quality and ethical level of business communications. The nature of the concept of communication is considered historically and the difference between the mechanistic and activity paradigm of communications is given. It has been established that business communications can be considered as a process of ensuring the transfer of information from one entity to another through feedback with a focus on achieving goals. The typology of business communications by environment (external and internal) and by the direction of information flow (vertical and horizontal) is considered. It has been proven that ethics is a regulatory factor that generally determines the possibility of bringing business communications to the desired result, which may vary depending on the field. The main reason for ethical violations in business is the clash of the desire to achieve high economic performance and the need to be socially responsible to their employees and society. The modern attitude to communication and tasks of business communication which are directed on establishment of useful long-term business relations for the purpose of achievement of the strategic purposes of activity of business are considered. Any communication, explicitly or implicitly, includes a moral aspect, because the participants in communication interaction are people with their own goals and desires, motivation, and moral attitudes. It has been established that compliance with business ethics has a positive effect on maintaining the reputation of business, which promotes the interest of partners and customers in further cooperation, increases economic attractiveness for investors, creates opportunities for profitability, productivity, and motivation. Keywords: ethics, business communications, management, information support, financial and economic sphere, reputation.

The article reveals the essence of the concept of hypothesis and the differences between hypothesis and prediction, where predictions are often seen as predictions, and the hypothesis as a reasonable assumption, tested and confirmed by research. Its characteristics are formed: it should be simple but clear to look reliable and justified enough; should be written in an explanatory form and should preserve and reflect the space for further research and experimentation. Identified sources that can be referred to when creating a hypothesis for research: research papers and theories on the subject, observations from previous experiments and recent theories, general paradigms that run through the field of research on a particular topic, similarities and relativity between different research topics. Formulated types of hypotheses: an alternative hypothesis with two subcategories, which include directed, used in cases where you want to establish a relationship between different variables, and without direction, undirected, alternative hypothesis, which does not provide any direction for the expected results; null hypothesis, which determines the opposite of the expected results or results throughout the study; a simple hypothesis that reflects the relationship between dependent and independent variables; complex hypothesis, which assumes the relationship between several dependent or independent variables set out in the research problem; empirical hypothesis, which is a "working hypothesis" and is tested by experiment and observation; statistical hypothesis which is explained after studying the sample of the population. The identified steps to create a convincing hypothesis argue that it is necessary to identify and clearly describe the research question, conduct a primary, preliminary study, draft the first hypothesis, revise the hypothesis, create a three-dimensional phrase hypothesis, create a null hypothesis.

У статті розкриті сутність поняття методологія, методологія дослідження. Визначені основні принципи методології наукових досліджень. Визначено, що методологія дослідження надає опис процесу, щоб перетворити ідею в дослідження, а результати проведеного процесу забезпечують дійсні та надійні результати. Встановлено, що структура методології дослідження включає процедуру дослідження, що визначає вибір між кількісним, якісним або комбінованим підходами в дослідженні; забезпечення раціональності, що дає можливість побудувати сильні аргументи на підтримку методу, що є найкращим способом досягнення бажаного результату; пояснення механізму, що охоплюють методи або інструменти, які необхідно використовувати для розробки методології дослідження та відносяться частіше до інтерв'ю, опитування, фізичного анкетування; значення результатів, які будуть використовуватися в поєднанні з цілями і завданнями дослідницького проекту; пояснення для читача включає зрозуміле роз’яснення методології від довідкової до основної; пояснення у визначенні вибірки включає відмінності релевантної та нерелевантної інформації; виклики та обмеження, які характерні для даного підходу. Проаналізовані дослідницькі інструменти, та визначена їх класифікація: інтерв'ю, опитування, спостереження.