No abstract

The relevance of the topic studied is due to the fact that today requires a rapid response to external challenges and one of the main measures in the state economic development regulation are fiscal mechanisms. Choosing effective options to address this issue will help to stimulate entrepreneurial activity, increase the volume of revenues to budgets of all levels and will allow to use rationally funds for the social sphere needs. It was proposed an algorithm for constructing the concept of the state economy fiscal regulation, which envisages eleven positions. This made it possible to develop a concept in this direction. It was reviewed the fiscal metamorphoses related to the introduction of digital technologies and approaches to improving the directions of their effective use in the fiscal environment.Research results. The result of the study is a clear algorithm definition for constructing the concept of the state economy fiscal regulation and the development of this concept. It was studied the metamorphoses of the fiscal environment through the processes intensification of the digital economy expansion, which makes it possible to develop recommendations for improving the regulation of the state economy through the application of fiscal mechanisms using digital technologies, which will help to increase the revenue part of the budget and contribute to a more efficient allocation of the budget funds aimed to improve the level of country's residents' social needs.

The relevance of the research topic. The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object. Goal. To study the theoretical and methodological provisions for substantiating the coherence of accounting systems, taking into account the transcendence of their content and the immanence of purpose in the plane of instrumental support for service management. Methods. The methodological basis of the study is the philosophical and general scientific methods of cognition of the transcendence of their content and immanence of purpose in the plane of instrumental support of service management. Results. The scientific plane of the generalizations made has become a reliable support not only for the systematization of multi-vector calculus, but also for the improvement of methodological approaches to the formation of national wealth by its system-forming elements through the combination of general theoretical and concrete historical approaches to understanding as the most economical nature and the essence of the mechanism accumulation and social distribution. In particular, we propose to use a complex accounting methodology of epistemological dispersion of components of national wealth, which is based on the consideration of the sectoral specificity of different types of its potential, which is a dominant condition in the system of priorities of the respective stages of socio-economic growth. Conceptual approaches to the construction of accounting standard of social and environmental responsibility of business are systematized. The methodology for assessing national wealth, including its biological component in the context of nature-man dual communication, is presented. According to the results of accounting and information monitoring, the criterion apodicticity of the indicative verification of the growth of national wealth was factualized. In particular, multivariate indicator systems are dispersed in accordance with the level differentiation of the management itself. Key words: accounting system, accounting and information process, information-syntactic service, management, national riches.

The purpose of the article is to substantiate the essence and structure of corruption as a separate institution in an institutional environment that has a deviant, anti-social orientation. To describe the influence of informal institutions on corruption in Ukraine. To propose constructive proposals for the use in domestic practice regarding the mechanism of overcoming corruption, which in the future will bring Ukraine to sustainable economic development. Methodology. The study we conducted is based on a systematic method that considers all elements of corruption in unity and development. The research used the following general scientific methods of scientific knowledge, namely: the method of analysis (means of combating corruption); synthesis (generalization of the main causes of corruption in Ukraine); method of induction (the impact of corruption on society); the method of hypotheses (when building a mechanism for overcoming corruption); and empirical method (own observations of the author on the situation in the state). Results. Corruption in Eastern Europe is a consequence of the spiritual, economic, and political crisis of society. Corruption demoralizes citizens and destroys their trust in the state. The mechanism of overcoming corruption is considered from the standpoint of neo-institutionalism. The author stresses that corruption is an informal institution. The system will start to change after the state’s economic development, and the main condition is the promotion of culture, which makes it impossible for an institution to be corrupt. To act and start such propaganda should be the education of future generations. Investing in education will raise its level, give a new class of professionals who will go to work in private business and government. Worthy wages will make you think about the desire for easy profit. The author conducts a qualitative analysis of corruption through methodological tools of neo-institutionalism. It is proved that the fight against corruption at all levels exists as a complex hybrid of institutional mechanisms of regulation, the impact of which primarily affects informal institutions, and then formal ones. For example, the purpose of a bribe is to obtain a profitable contract. A bribe is an informal institution that is an agreement between an official and a citizen. But a contract signed with a bribe is a formal document (legal). As a result of such corruption actions, formal institutions are not violated but act as a means of implementing informal arrangements. Practical implications. Taking into account the historical, economic, and mental component of Eastern European countries, analysing the foreign experience of the countries, the formation of a national idea in the subconscious of the society, which will be aimed at building the state, should come to the fore. It is necessary to break down stereotypes, raise confidence in power and law. Such measures are possible only through the reform of education, the upbringing of young people in the personal negative attitudes to corruption. An active civil society that supports various strategies aimed at reducing corruption. Sanctions are important, so punishing corrupt officials is an important part of any effective anti-corruption effort. Therefore, the Criminal Code of the country should clearly indicate the responsibility for any manifestation of corruption. The mass media must conduct a serious information company: report on detention and investigation and display social advertising (not as a part of a political advertisement). Value/originality. The influence of informal institutes on corruption in the eastern part of Europe is substantiated and the mechanism of its overcoming is proposed, the use of which will ensure the gradual economic development of the state.

Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Абиев Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Әзірбайжан) Гончарук В.В. проф., академик (Украина) Давлетов А.Е. проф., корр.-мүшесі (Қазақстан) Джрбашян Р.Т. проф., академик (Армения) Қалимолдаев М.Н. проф., академик (Қазақстан), бас ред. орынбасары Лаверов Н.П. проф., академик РАН (Россия) Лупашку Ф. проф., корр.-мүшесі (Молдова) Мохд Хасан Селамат проф. (Малайзия) Мырхалықов Ж.У. проф., академик (Қазақстан) Новак Изабелла проф. (Польша) Огарь Н.П. проф., корр.-мүшесі (Қазақстан) Полещук О.Х. проф. (Ресей) Поняев А.И. проф. (Ресей) Сагиян А.С. проф., академик (Армения) Сатубалдин С.С. проф., академик (Қазақстан) Таткеева Г.Г. проф., корр.-мүшесі (Қазақстан) Умбетаев И. проф., академик (Қазақстан) Хрипунов Г.С. проф. (Украина) Юлдашбаев Ю.А. проф., РҒА академигі (Ресей) Якубова М.М. проф., академик (Тәжікстан) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабаршысы».