Introduction. Reforming the territorial organization of power on the principles of decentralization is one of the key areas of systemic social transformation in Ukraine. The development of a country is impossible without the development of its regions and depends on how effective and efficient is the management of human resources at the regional and local levels, which act as an economic resource and ensure its social integrity and capacity to implement reforms at the regional level. Aim and tasks. The purpose of this article is to study the impact of decentralization reforms in Ukraine, in particular its impact on management efficiency and ensuring the stability of human resources development for the balanced development of territorial socio-economic systems. Results. The paper considers theoretical and practical issues of decentralization as a process that is currently taking place in Ukraine. Emphasis is placed on the fact that decentralization should become a development factor for social, cultural, economic, financial, environmental and other systems, and through these systems a development factor for citizens. At the regional level, it is within the territorial socio-economic systems that human potential is concentrated and human resources are reproduced, which are a source of competitive advantage. Conclusions. The lack of rational zoning of territories and a balanced administrative-territorial structure is due to the lack of effective regional management, which should be based on the use of improved organizational and economic mechanisms for the development of administrative-territorial units. In conditions when human resources were considered not as a factor of production, but as an important resource for achieving the goals of the organization, uniting the interests of representatives of united territorial communities becomes the main principle of reproduction of human resources and balanced development of territories. To achieve the self-sufficiency of local self-government, a number of objective and subjective dangers of the development of undesirable political consequences are currently hindered. The decisive factor in overcoming the negative processes in the economy and social life of the country is the formation of personnel policy in a decentralized government, as the ability of government to manage effectively depends on the professional level of its managers.

The development of the innovative digital system, as an important part of the market infrastructure, partly reflects the overall economic level of the country, but its further positive dynamics with the growth of the national economy determines the progress of society as a whole. Methodology. The article provides basis for propositions, aimed at the improvements of development of innovative infrastructure of Ukrainian national economy in the framework of international digital transformation with definition and systematization of all factors that have an impact on the formation of innovation potential and the justification of strategic directions of the development of the infocommunication sphere as a component of the national innovation infrastructure. The development of infocommunication technologies has become an impetus for the formation of the innovation infrastructure of the national economy. The purpose of the article is to study the formation and development of the innovation infrastructure of the digital system in the transitive economy of Ukraine through the reduction of the level of technological development and productivity of production, which requires the stimulation of business entities to innovate. Dependence of the effectiveness of state regulation of the innovation development of infocommunications and the growth of the competitiveness of the national economy is crucial for maximizing the effect of infocommunication thanks to a favourable state policy and an adaptive regulatory framework, taking into account technological changes. Value/originality. The principles of ensuring the development of innovation infrastructure, the effective activity of which guarantees the interaction of subjects and objects of innovation activity, as well as access to various information resources, which, in turn, will increase the efficiency of using the country’s innovative potential in the transition period, which is caused by market changes, technological breakthroughs and shifts in the regulatory sphere of Ukraine. The strategic tasks of creating a modern innovation system, including technological and scientific parks, venture funds, technology transfer networks, etc., are grounded. It requires the introduction of mechanisms of public-private partnership in the innovation sphere.

No abstract

Introduction. Transformation of social priorities of economic development of country and separate subjects of menage, actualization of them social responsibility unavoidable predetermines the adequate change of the system of record-keeping. The lack of development of going near the account of socially responsible enterprises requires in accordance with principle heredity of scientific comprehension of previous experience of record-keeping of activity of subjects of menage and establishment of possibilities of his use for the decision of the put task. Aim and tasks. The purpose of this floor  is a ground teoretiko-methodological principles of record-keeping of economic activity on a socially responsible enterprise,  research of social aspect of evolution of record-keeping. Research results. On all levels of economy look after expansion of circle formalization of requirements of «important» users of accounting information. Conducted a retrospective analysis testifies that a record-keeping was formed under act of various economic and social factors. Probably, it grounds to assert that adequate division into periods of theory of record-keeping, in essence, impossible. As an aggregate of criteria which defined the process of development of record-keeping is so riznoplanova,, obviously, beside the purpose to try to build it universal division into periods. At the same time can trace the periods of development of record-keeping, related to expansion of composition of persons economic interests of which are served by a record-keeping, that determined his evolution from old times and until now. Conclusions. The conducted retrospective analysis of record-keeping proves that on every stage of his development of decision of conflict between the aim of primary users and «informative productivity» of his methodology caused the origin of new registration procedures, receptions, principles, and also expansion or perfection of his functions. On the modern stage of community development the change of the system of socio-economic relations and values predetermines new vision of aim of account in the context of accordance of capital flow and calculations between the participants of economic обороту to principles of social responsibility and social politics of enterprise. In the total a reflection appeared a necessity in the account of not only property but also social accountability of enterprise before the participants of economic process and regular accounting about his economic, social and ecological consequences. The marked predetermines transformation of object, expansion of objects and necessity of improvement of methodology book-keeping

Humanities СУТНІСТЬ ПОДАТКОВОГО АДМІНІСТРУВАННЯ ТА ЙОГО РОЛЬ У ФОРМУВАННІ ДОХОДІВ МІСЦЕВИХ БЮДЖЕТІВ У сучасних реаліях реформування та швидких змін господарського устрою нашої держави, метою якого є утвердження сучасної України як країни високих економічних, політичних та соціальних стандартів, особливо актуальною стає проблема забезпечення фінансовими ресурсами дохідної частини бюджету. Податкові надходження посідають центральне місце у системі доходів держави. У зв'язку з цим у статті досліджено принципи адміністрування податків, розкрито механізми податкового адміністрування, запропоновано заходи щодо підвищення його ефективності. Визначено роль Державної фіскальної служби України в мобілізації доходів бюджету. Підкреслено, що від ефективності роботи податкових органів залежить формування фінансової бази органів місцевого самоврядування. Зазначено, що можливість держави вчасно та в належному стані виконувати свої функції залежить від результативності та ефективності податкового адміністрування. Ключові слова: податки, адміністрування податків, бюджет, податкові органи, фіскальна служба, орган державної влади, митна політика, податкова політика.