кандидат юридичних наук, доцент, завідувачка кафедри цивільного та господарського права Донецького державного університету внутрішніх справ М. Юнацький, кандидат економічних наук, доцент, доцент кафедри цивільного та господарського права Донецького державного університету внутрішніх справ А. Абдель Фатах, старший викладач кафедри цивільного та господарського права Донецького державного університету внутрішніх справ

The article examines the peculiarities of the alienation of corporate rights in Ukraine during the reorganization of business legal entities. The purpose of the article is to determine the legal and economic essence of corporate legal relations during the reorganization of an entrepreneurial legal entity, as well as the influence of tax and civil legislation on the alienation of corporate rights. The methodological basis of the research is a system of complementary general scientific and special methods, which is a means of obtaining objective and reliable results. The following methods were used during the research: comparative-legal, dialectical, formal-legal, logical and systemic-structural analysis. The legal regulation of the reorganization of legal entities is determined by the Civil Code of Ukraine and the internal acts of these organizations, depending on the type and organizational and legal form of the legal entity formed according to one or another classification criterion. The existing state of legal regulation of the liquidation of entrepreneurial legal entities requires a scientific analysis by updating the legislative provisions in this area. In particular, considering the Civil Code of Ukraine and the Tax Code of Ukraine, we will pay attention to the lack of harmonization of tax and civil law regarding corporate legal relations during reorganization and alienation of corporate rights and protection of investors' interests. Termination of corporate legal relations during the reorganization of a legal entity for the purpose of taxation is the transaction of alienation of corporate rights. For the purpose of taxation, the tax law regulations provide for the tax-legal qualification of private-law property relations as objects of taxation and grounds for the emergence of tax liabilities.

The article assesses the current state of lending activities of Ukrainian banks in 2016-2020. The essence of credit activity of commercial banks and its influence on economic development is determined. It was found that bank lending during 2020 is not successful, unfortunately, the decrease in loans issued by banks can be traced in almost all sectors of the economy. The results of the analysis show that in the credit market there is a decrease in total loans, but at the same time also decreases the share of non-performing loans in the portfolios of banking institutions. The number of banks and their regional branches in Ukraine is constantly declining, ie insolvent institutions are leaving the financial market. Despite the gradual reduction of the NBU discount rate, the decline in the cost of loans to customers, especially for households, is much slower. In particular, cheaper deposits lead to a reduction in demand for this type of banking product, but the reduction in deposit rates is recorded only against the hryvnia and the dollar - rates on deposits in euros, by contrast, are growing. The study found that the relative credit performance of banks has a positive upward trend, which in the future will lead to a gradual reduction of credit risk and increase the efficiency of loan portfolio management. The main goal of any banking institution is to maximize profits, which are mainly formed through the issuance of new loans and constant monitoring of existing ones. The results of the analysis of banks' lending activities in Ukraine showed that the banking sector has certain shortcomings and needs to significantly improve the lending activities of banking institutions.

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An effective system of corporate governance increases the cost of capital, encourages companies to use their own resources more efficiently, which forms the basis for their growth. One of the structures of corporate governance is the accounting policies, which is a special area of economic activity of the corporation, aimed at mobilizing financial resources, their rational distribution and use to ensure functions of the corporation. The purpose of the article is to identify the problems of formation of accounting policy for the needs of corporate enterprise management. In the process of writing the article, methods of analysis and synthesis, comparison and generalization of research results were used, which allowed to achieve this goal. Using this element of the accounting policies, the corporation can influence the formation of its costs, and hence the formation of financial statements in different reporting periods. The decision to include interest on loans obtained from member banks of the corporation in the calculation is made for each loan separately.The main tasks of the accounting policies of the corporation are as follows: to ensure a clear understanding of indicators of the financial statements by users; enabling users to assess effects of different accounting alternatives; accurate interpretation and comparability of financial statements of different companies that use alternative accounting methods.