This paper presents a beneficial ownership chain. Nowadays international environment, there is an intensification of the movement of financial flows, which is inextricably linked to the checks on persons of business owners by the Controlling Authorities. Applying an effective valuation methodology and the availability of interconnected databases on corporate ownership becomes the only way to ensure the prosperity of business law and the ultimate beneficiary. Authors of the article consider the theoretical foundations of the conceptual framework of the final beneficial owner, which is a key link in the chain of ownership. The specification of the beneficial ownership chain and the methodology for calculating the beneficial property index are explained, and it proves the existence or absence of the final beneficiary.

THE ROLE OF SINGLE TAXPAYERS IN FORMATION OF FINANCIAL AND ECONOMIC POTENTIAL OF REGIONS IN UKRAINE В статті проаналізовано фіскальну роль окремих груп платників єдиного податку, оцінено їх вплив на економічний розвиток регіонів та збільшення фінансової спроможності органів місцевого самоврядування в Україні. В результаті аналізу офіційних даних ДКСУ та ДПС України встановлено, що надходження від єдиного податку складають майже половину доходів місцевих бюджетів від місцевих податків, при цьому основними платниками єдиного податку є фізичні особи-підприємці ІІ та ІІІ груп платників єдиного податку. Разом з тим, виявлено значні територіальні диспропорції в надходженнях цього податку як між різними областями, так і між рівнями бюджетів (64% надходжень від єдиного податку сконцентровані в бюджетах м. Києва та міст обласного значення). Доведено, що найбільше фіскальне значення для місцевих бюджетів України мають платники ІІІ групи, у той час як платники єдиного податку ІІ групи мають значний економічний ефект , забезпечуючи працевлаштування значної кількості найманих працівник. Обґрунтовано, що темпи зростання, характер та масштаби економічної активності суб'єктів малого та середнього бізнесу напряму залежать від створеного в органах місцевого самоврядування різних рівнів та державі в цілому бізнес-клімату, бізнес-інфраструктури, видів та обсягів пільг, що надаються. The article analyzes the fiscal role of main groups of single taxpayers and assesses their impact on the regional economic development and increasing the financial capacity of local governments in Ukraine. The authors studied the quantitative and qualitative parameters that characterise influence of small businesses on the creation of the business environment in different regions of Ukraine and their impact on the revenue of local budgets. Additional attention was paid to natural persons-entrepreneurs and micro-businesses that are on the simplified system of taxation, as they are the main payers of the single tax. The problem of concentration of SMEs in certain regions of Ukraine has been identified. This affects the fiscal role of such business entities and creates imbalances in the economic development of different regions of Ukraine. As of 2020, about 2 million business entities are registered in Ukraine, among which 80.7% are natural persons-entrepreneurs, who are mainly registered in Kyiv and 6 other regions of Ukraine. This causes significant territorial disparities in single tax distribution between both different oblasts and statuses of local budget (64% of single tax revenues are concentrated in the budgets of Kyiv and cities of oblast significance). As a result of the analysis of official data of the State Treasury Service and the State Tax Service of Ukraine was found out that 1) single taxpayers not only provide revenues from the single tax, but also pay personal income tax from employees, however their share is only 4.8% of PIT revenues in the analyzed period, so there is potential to increase the fiscal role of single tax payers; 2) single ...

The author of the article developed a model of the fiscal policy eco-consciousness index, which provides a comprehensive assessment of the tax system, the system of tax control and administration, the system of distribution of financial resources by budget levels and by types of budget expenditures regarding their compliance with the principles of sustainability. For each component of the fiscal policy eco-consciousness index, blocks of directions for this assessment and the criteria for its implementation have been determined, which will be used to develop a system of indicators in the future.

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The article proposes a scientific and methodological approach to assessing the level of promotion of fiscal policy of sustainable development, uniting a set of indicators of realization in the country of 17 SDGs. Applying the principle of the hierarchy of diagnostic knowledge, the assessment of the level of support for fiscal policies for sustainable development is presented through the linguistic variable, with the separation of measures of influence on the economic, social and environmental blocs. The hierarchical relationship between the state parameters and the level of support for fiscal policies for sustainable development is graphically presented as a logical inference tree The approach has been tested by measuring the level of promotion of fiscal policies for sustainable development in Ukraine for two scenarios, This will make it possible to predict the impact of the country’s policies. According to the results of the study, it has been proved that the level of support for the fiscal policy of sustainable development in Ukraine suppresses the implementation of 17 SDGs, and the nature of the changes tends to a pessimistic development scenario, and the total index for promoting fiscal policies for sustainable development decreases annually.