The article is aimed at defining the conceptual principles for the development of a system for ensuring the financial security of joint stock companies (JSC) in Ukraine, which will contribute to increasing the level of capitalization and security of both listing companies and the stock market as a whole. The theoretical and methodological basis are fundamental provisions of both economic and institutional theory, security theory, system analysis using such general scientific methods of cognition of economic phenomena and processes as theoretical generalization, synthesis, induction, and deduction. The article substantiates the theoretical and methodological bases for the development of conceptual principles of the system of ensuring the financial security of joint stock companies in Ukraine. In order to research the implementation of the State’s approaches to ensuring the national financial security and the capital markets development, strategic documents in Ukraine were analyzed and an inconsistency between target indicators and formulations of strategic goals were determined. A complex of hypotheses is formed and proved, approaches and principles of the conception of forming a system for ensuring the financial security of joint stock companies are substantiated, taking into account the peculiarities of the State regulation of the financial security sphere. The developed conception is based on a new scientific approach to searching ways to improve the financial security system of joint stock companies in Ukraine. It can be concluded that implementation of the proposed conceptual bases will allow the achievement of the expected results, strengthen the financial security of JSC, make them more resistant against system crises, and create a stable basis for their long-term development.

Urgency of the research. Ukraine has made a European choice as the main direction of its state policy, both internal and external, whose ultimate goal should be the full membership in the European Union. However, it is necessary to consider that the access to world markets and formation of an open economy also mean an internal stability of the economy and financial system of the state. Target setting. The financial system of Ukraine in modern conditions is influenced by a number of threats, that are negatively affecting the level of financial security. Actual scientific researches and issues analysis. Fundamental research focused on problems of financial security of Ukraine, which became the basis for the development of scientific theory of security in the field of public finance, have been done in writings of A. Baranovsky, M. Ermoshenko, V. Muntiyan, A. Sukhorukov. Today a large number of works is devoting to the study of particular aspects and components of the financial security of the state. Uninvestigated parts of general matters defining. The variability of the external environment and recent events in the European Union require in-depth study of the influence of integration processes on the financial security of Ukraine. The research objective. The main aim of the article is to summarize the issues and systematize the ways of providing financial security of Ukraine in conditions of European integration processes. The statement of basic materials. Research conducted by the author showed that the domestic financial system is very vulnerable to external and internal threats. The author has analyzed the dynamics of key macroeconomic indicators and indicators of financial security of the state during 2007-2015. The threats that are most significant for the financial security of the state have been highlighted. The author considered the possible implications of the European skepticism on the financial security of Ukraine, and the directions to increase the level of financial security in the modern world. Conclusions. The government of Ukraine should focus on domestic reforms, the creation of living standards, economics and politics in Ukraine, which are as close as possible to European. Only then it is possible to implement effective mechanisms aimed at neutralizing, minimizing the impact and eliminating the phenomena and factors leading to the creation of external and internal threats to the state's financial security.

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Стаття присвячена питанням підвищення ролі місцевих податків і зборів в якості інструмента наповнення дохідної частини місцевих бюджетів. Дослідження вказало на те, що кожен із видів місцевих податків і зборів має певні недоліки, які не дають системі місцевого оподаткування бути повноцінною складовою дохідної частини місцевих бюджетів. Визначено основні недоліки місцевих податків в Україні до яких належить неповне виконання ними фіскальної функції та відсутність повноважень у місцевих органів влади встановлювати власні місцеві податки і збори, а також проблеми з їх адмініструванням. Визначено проблеми, що заважають соціально-економічному розвитку регіонів України, у зв’язку з чим запропоновано проводити реформування системи місцевого оподаткування в кількох напрямках. Встановлено необхідність використання позитивного зарубіжного досвіду, який допоможе системі місцевого оподаткування України стати основою фінансової автономії регіонів.

The article is devoted to substantiation of the corporate financial security indicators and its assessment procedure methodical approach for joint stock companies. A system of indicators has been formed and scientifically substantiated and a methodical approach has been developed, on the basis of which the level of financial security of joint-stock companies of Ukraine has been determined. The approach is based on the use of artificial neural networks and is characterized by the ability to take into account changes in the operating conditions of joint stock companies through changes in input parameters, which allows to predict the level of joint stock companies’ financial security in conditions of uncertainty. The assessment of the level of a joint-stock company's financial security is based on indicators that characterize the financial condition, quality of corporate governance and market position of the company. For each indicator, the coded value for the neural network has been determined, depending on the range of normative values and the direction of change in the dynamics. The methodological approach involves the calculation of an integrated indicator and determination of levels of financial security (very high, high, acceptable, critical, supercritical), which made it possible to compare and rank companies by level of financial security and determine the effectiveness of their financial security system.