The aggravation of problems in the banking system is generally associated with the deterioration of the financial condition of some banks under the COVID-19 pandemic, military aggression in eastern Ukraine and the need to introduce anti-crisis management. The lack of timely and effective crisis management has led to the liquidation of more than forty commercial banks over the past five years. The need for crisis management by domestic banks is exacerbated by the instability of the financial market and requires a review of views on the essence of crisis management. The purpose of the article is to develop theoretical provisions for crisis management in conditions of financial market instability. The theoretical and methodological basis of the study were the scientific works of domestic and foreign scientists. Scientists most often associate anti-crisis bank management with the banking crisis, that is, the state of the entire banking system, and at the same time level other destructive factors. The set of commercial banks that received a net loss was determined: A critical analysis of the definitions of domestic scientists, the concept of "anti-crisis management of the bank" and identified the following groups of approaches: as a process of identifying, preventing and overcoming crisis phenomena; as a process aimed at identifying and preventing crisis situations; as measures taken during the crisis; as measures to rehabilitate the bank; as measures to increase the solvency of the bank; as a component of the bank's financial stability management; as a component of achieving the effective functioning of the bank; as a system for counteracting the bankruptcy of the bank. It is proposed to understand the essence of the category "anti-crisis management of the bank" as a special type of management, interpreted in a narrow and broad sense with the need for specific types and management methods and carried out to diagnose, prevent, neutralize and overcome crisis phenomena, including financial instability market.

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The article substantiates the need for the formation of appropriate information support for the study of financial behavior of the population, due to the lack of official statistics. Existing sample surveys conducted by research teams do not always meet the objectives of this study, and most of them are not publicly available. It is argued that today there are difficulties in obtaining accurate and reliable data that represents the behavior of individuals and households. Official statistics form databases on households in terms of income and expenditure, material well-being, investment behavior, employment structure, migration, health and nutrition structure, education and other indicators It is determined that when studying the financial behavior of the population, it is advisable to establish not only the results of decisions about spending money, but also the motives. The constituent sources of information on the peculiarities of the formation of income and expenditure by peasant households are systematized and proposals for their improvement are developed taking into account foreign practice. It is established that there is a difference between the domestic practice and the European approach to estimating the value of products produced for own consumption. was donated to relatives and others. It is substantiated that in order to form a system of information support for the study of financial behavior of households, it is advisable to conduct a special survey, which should form indicators of available resources and cash expenditures and savings. It is established that this approach will create an information database that displays complete information on the amount of available resources, which includes in addition to cash income estimates of natural consumption from various sources, as well as the amount of loans and savings, as well as information on consumption expenditures and savings within households.

Abstract. Introduction. At the present stage of social, economic, and geopolitical development of Ukraine, revenues and expenditures disposed by the enlarged government are dominants of the existence of public finance. There is a need for financial support of expenses and search for additional sources of their financing, including funds generated due to the taxation of individual income. The purpose of the article is to research the individual income tax in the context of its fiscal efficiency, formation of financial resources of the enlarged government and its compliance with the income level of the population. Methods. For the purpose identified, the authors have applied the following economic, mathematical, and statistical methods: clustering, multi-factor regressive modelling, the coefficient method; the method of relative statistical figures. Results. The individual income tax should be referred to as a tax (the main direct tax) which forms budgets at different levels. Fiscal significance of this tax is strengthened in the context of macro-fiscal changes. The enhancement of fiscal significance of the individual income tax consists in providing a sixth part of all the revenues of the state budget and a large amount of revenues of local budgets. A multi-factor regressive model of incomes provided by the individual tax income is built as a function of five variables: salary, profit and mixed income, income from property, a basic tax rate for the incomes of natural persons, individual income tax rate for passive revenues. Conclusions. The authors have proved inconsistency of fiscal efficiency and social justice of the individual income tax and strengthening of taxation in the period of social and economic instability, which leads to an increase in the unemployment rate and a decrease in the real income of the population. The authors have determined the role of the individual income tax in the formation of budgets and noted that the reinforcement of tax burden occurs coincidently with a decrease in the real income of the population. Бойко С. В. кандидат економічних наук, доцент, Білоцерківський інститут економіки та управління, Біла Церква, Україна Драган О. О. кандидат економічних наук, доцент, Київський національний торговельно-економічний університет, Київ, Україна Податок на доходи фізичних осіб у формуванні фінансових ресурсів розширеного уряду Анотація. У статті досліджено податок на доходи фізичних осіб у контексті його фіскальної ефективності та можливості формування фінансових ресурсів розширеного уряду, а також у контексті узгодженості з рівнем доходів населення. Використано методи економіко-математичного моделювання (кластерний аналіз, багатофакторне регресійне моделювання) для аналізу надходжень податку на доходи фізичних осіб. Цей податок визначено як основний прямий бюджетоутворюючий податок. Визначення еластичності надходжень податку на доходи на фізичних осіб та наявного доходу населення свідчить про наявність суперечностей у дотриманні принципів фіскальної ефективності та соціальної справедливос...