In this research, we evaluated the impact of fiscal decentralization on GDP per capita growth. Using the unbalanced panel data, the authors assessed the interconnections between fiscal decentralization – considering its expenditure and revenue aspects as well as tax autonomy – and economic growth for Central and Eastern European countries from 1995 to 2018. In the examined states, the expenditure decentralization exceeded the revenue one. We found out that revenue decentralization and tax autonomy adversely affected economic growth. But expenditure decentralization associated with a positive GDP growth rate. In this paper, we also explored the peculiarities of fiscal decentralization reform. Structural transformations radically reduced the size of the public sector in Central and Eastern Europe, which had a positive effect on the economy. The vital components of local budgets tax revenues are personal income tax and the property taxes. The most effective mechanism for the property tax base’s determination arises from the value of the real estate or land. Keywords: fiscal policy, fiscal decentralization, tax autonomy, property taxes, economic growth

The subject of the study is the theoretical and practical aspects of the formation and use of branding and rebranding technologies for products and services for the competitive development of enterprises. Since they are closely related to the features of production, demand and corresponding markets, their study was carried out on the example of enterprises in the field of rural green tourism as the least researched on the one hand and the most promising for the economy of rural areas on the other. The purpose of the article is to substantiate the branding and rebranding of goods and services of rural green tourism enterprises as an important direction and tool for their competitive development. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, abstract-logical and monographic methods were used to determine the essence and functions of brands; system-structural analysis and synthesis – to substantiate the prospects of their spread. Results of the article. The issue of ensuring the competitive development of enterprises is a constant task of their strategic and tactical management. Its solution requires the use of various tools and methods, the use of new reserves and creative forms and directions of implementation. Among them, marketing technologies are of great importance and effectiveness, especially branding and rebranding of products and services as the ones that most successfully allow us to navigate consumer requests and satisfy the market. Field of application of results. The materials of the article can be used in the educational and scientific process of institutions of higher education, practical activities of enterprises and agro-villages of rural green tourism, rural communities. Conclusions. Theoretical and practical application of branding of rural green tourism enterprises creates a foundation for implementing new changes in the organization of their work and increasing the efficiency of managing their development. A plan, project or program to develop, bring to market and ensure the viability of brands in the future is of great importance. Based on the concept of branding, enterprises create stable and sustainable competitive advantages for their brands in the minds and factors of consumer loyalty. On the market, there is a struggle of brands for a place in the minds of consumers. The result of the struggle is the achievement of priority among customers. The given conclusions indicate that the main task in using the tool of branding and rebranding in rural green tourism for the future is to increase capital, market share by sales level and consumer segment in accordance with the strength of brands.

The subject of the research is a set of socio-economic relations regarding problems and perspectives of labor resource potential of agrarian enterprises. The purpose of the work is to identify the main problems of population reproduction at the present stage of development of rural areas of Ukraine, employment in general and economically active population, in particular, assessing the scope of informal employment and justifying on this basis the prospects for improving the labor resource potential of agrarian enterprises and managing them. Methodological basis of the article became statistical and mathematical methods of research: absolute and relative values, index, statistical groupings, series of dynamics. The International Labor Organization (ILO) methodology was used to assess employment and unemployment among the main sex and age groups of the population. Results of work. An important condition for successful work of agrarian enterprises and ensuring their productive and resource potential is the security and continuity of their employees. Management of labor resources is one of the main areas of economic activity in agrarian enterprises, the purpose of which is to identify new ones and increase existing sources and reserves for increasing the efficiency of production by increasing its volume with increasing productivity and better use of wages. The urgency of the research of labor resources of agrarian enterprises and their practical solution is compounded by the need to increase employment and reduce unemployment of rural residents, stabilize the labor market in the countryside, stop the depopulation of rural population, and preserve the settlement network of rural areas. The field of application of results. Research results can be used in the activity of agrarian enterprises in order to create new competitive advantages, increase the efficiency of labor resource use and strengthen its competitive position in the market. Conclusions. As in most developed countries, there is a direct correlation between the level of education and the level of economic activity in Ukraine: the higher the level of education, the higher the level of economic activity, the lower the level of education, the greater the gap in the levels of economic activity of rural and urban populations. Formation of effective production-resource potential in agrarian enterprises of Ukraine is possible through the implementation of such a personnel policy, which involves planning of staffing needs, effective use of employees (training, staff development), the use of material incentives and socially oriented motivational mechanisms. A significant reduction in the number of employed rural populations leads to high risks of poverty, vulnerability and social exclusion, which has contributed to the creation of an extremely negative trend in the labor market. To survive under such difficult conditions, the peasants who previously earned funds from collective farms and state farms were forced to engage in growing products for sale or exchange in a personal farm, or to go to work abroad or to Ukrainian cities where the situation on the labor market was more favorable. Only a small percentage of the peasants managed to establish farms, such as those operating in developed countries.

The subject of research is the theoretical, methodological, and practical aspects of services sector development in the national economy. The purpose of the article is to identify the features and contradictions of services sector development in the economy of Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge, conceptual terms of modern economics, and scientific works of domestic and foreign scientists on the functioning and development of the services sector. The methods of induction and deduction, unity of historical and logical, comparative analysis are used in the work - at revealing the basic tendencies and contradictions of services sector development, substantiation of the essence of service, its specific signs, and classification characteristics. Results of work. The tendencies of services sector development in the economy of Ukraine are determined. The intensive development of the Ukrainian services sector started only with the beginning of the market relations formation. In the economy of Ukraine, there is a strong tendency to exceed the total contribution of the services sector to national GDP against the contribution of industrial production and agriculture. Besides, the dynamics of the employment structure of Ukraine by economic activity types shows that the share of the economically active population working in the services sector is much higher than in primary and secondary sectors with a steady upward trend. The volume of capital investment in the services sector exceeds these indicators for both spheres of material production. There is a constant growth of intermediate consumption of services as necessary production resources. The main areas for attracting investment resources are capital-intensive industries, at the same time the level of investment activity in the areas of knowledge-intensive services is threateningly low. The expenditures on services consumption in the general structure of household expenditures are insignificant. The Ukrainian economic system is export-oriented in the sphere of services and has a positive foreign trade balance in services. Field of application of results. The conclusions and results obtained in the article should be used in the educational and scientific process of economic faculties of universities, in the activities of service enterprises as well. Conclusions. The industrial specialization of the national service sector, its focus on low- and medium-tech capital-intensive industries, low share of household expenditures in the service sector, the tendency to neglect the intellectual development of the individual, and insufficient attention to innovative economic development make it possible to determine the current state of and trends of services sector development as a quasi-post-industrial, where the absolute numerical indicators have already been achieved, and qualitative indicators of development are remaining at the industrial level.

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