It is extremely important for the budget process to obtain accurate forecasts of potential tax revenues, especially in periods of disruption and crisis. The paper is devoted to the study of dynamics of tax revenues’ volumes in the budget of Ukraine and the forecast of their values during the crisis.The dynamics of tax revenues in the Consolidated Budget of Ukraine, studied by using randomized R|S-analysis, fractal and probabilistic analyses as well as entropy calculation based on the data on monthly tax revenues for the period 2011–2021, is anti-persistent, fractal-like and unpredictable based on parametric dependencies, simple and complex trends. The topological dimension of the lines of dynamics for tax revenues of all types of taxes is much higher than 1, and the Hirst index indicates either fractal similarity of dynamics or its chaos. The map of dissipation periods of tax revenues in Ukraine, determined on the basis of entropy calculation and periods of negative entropy production according to the dynamics of tax revenues, coincided with the periods of maximum reduction in their volumes. The most crisis periods in the formation of tax revenues are 2019–2020, for certain types of taxes – 2016–2020, but the dissipation of tax revenues is projected for 2021–2022.The comparison of the level of fractal similarity in dynamics of the volume of tax revenues and peculiarities of the dynamics of entropy and entropy production, allowed to substantiate the division of taxes into nine types, of which five were found in Ukraine.

The article investigates the dynamics of the volume of tax revenues to the budget of Ukraine during the crisis. Using the R | S analysis, it was determined that the dynamics of tax revenues (in monthly terms) to the Consolidated Budget of Ukraine in the period 2011-2021. is antipersistent, fractal-like and does not lend itself to forecasting methods based on parametric dependencies, simple and complex trends. The form of the distribution of the probability density of the volume of tax revenues is investigated, their entropy and entropy production are determined. It has been established that the most critical periods in the formation of tax revenues are 2019-2020, for certain types of taxes - 2016-2020. on the basis of which a typology of taxes with nine types was formed. Five such types of taxes were found in Ukraine. It has been established that, based on the characteristics of the dynamics of entropy and entropy production, the most effective for overcoming the crisis will be tax instruments associated with the collection of income tax, value added tax on goods produced in Ukraine, rent and rent for the use of subsoil. In our opinion, for other types of taxes and fees, significant changes in the tax mechanism are inappropriate.

The healthcare reformation focuses on improving public health since public health is one of the state policy priorities. The systematization of scientific background showed the growing academic interest in the reformation of the secondary medical service market, determining the study’s relevance. This study aims to substantiate ways to improve the organization and management of health services in the secondary market of health services. To achieve the research goal, the authors analyzed the theoretical approaches to defining the concept of quality of medical services. They considered the development of the Ukrainian medical services market and determined the quality of medical care. This study examined the functioning of the admission department of the central district hospital. The methodological basis of the study involved the methods of statistical analysis, systematic approach, analysis, and synthesis. The findings showed no fatalities in the analyzed hospital from 2013 to 2015, thanks to an insignificant discrepancy in outpatient and inpatient diagnoses and ambulance diagnoses. The authors emphasized the necessity to transfer the information about the patient’s condition for treatment in the outpatient department to improve the quality of medical services. Within the study framework, the authors found that doctors use new treatment methods in their medical activities in the admission department, which allows stating a high percentage of recovery and improvement of the general condition of patients. Much attention is paid to personal, social, and health education to prevent the emergence of difficult medical situations in the admission department. The above is essential for providing quality medical care by doctors and junior medical staff. The authors concluded that the improvement of the current medical care requires the efficient use of material and human resources; improvement of the communication between ambulance, polyclinic, and inpatient facilities to provide the validity and timeliness of hospitalization; improving the interaction between separate medical institution’s services and its structural subdivisions to timely examine and hospitalize in inpatient departments, etc. The results of this study could elevate the quality of medical services in the admission department and prevent complex medical cases in the treatment of patients.

The article is devoted to the research of current state of amortization policy in Ukraine. The article examines depreciation reforms carried out starting from 1997 up to the present time and makes the conclusion that they only brought the national depreciation policy closer to the countries with the market economy, but the real accumulation of funds for fixed assets was not achieved. Consequently, depreciation allowances are not only unable to stimulate the development of the economic entity, and are not able to even provide simple maintenance of basic (even manufacturing) facilities, which leads to their depreciation, and money for renovation or repair is not. In the work is stated that the use of a particular method of accrual of depreciation of fixed assets is appropriate to choose depending on the corrosiveness of the management functions, the objectivity, etc. The result will be to achieve the maximum effect from the application of the appropriate method of accrual of depreciation. The end result will be willingness of the subjects of management to the production of products (services). Examining current amortization policy, which was formed at the present stage of economic development in our state, continues to be ineffective. In our view, the current amortization policy does not fulfill its main function - motivation to the real accumulation of funds for renewal of worn and morally and technically outdated main assets of the enterprise. Today no company is not able during the regulatory period of service of fixed assets to offset their costs for their renewal, but for the need for renewal. We believe that the feasibility of choosing a method of accrual of depreciation must be carried out taking into account the correlation for the management functions, the objectivity and feasibility of use by a particular entity of management. Our proposed mechanism for selecting the optimal depreciation policy by the management of the enterprise, based on the real accumulation of "real" money can be a source of internal investment for renewal and renovation of basic assets of the state. The obtained results of the research is relevant in an environment where the deterioration of the basic equipment of enterprises is sometimes up to 90%, and the necessary funds for renovation and repair of the basic equipment of the enterprise.

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