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Лебідь О. В., Гаркуша В. О. Особливості діяльності офшорних зон та їх роль у системі світових фінансових центрів Мета статті полягає у проведенні аналізу діяльності офшорних зон у площині чотирьох складових SWOT-аналізу та узагальненні позитивних і негативних наслідків функціонування офшорних центрів в Україні та світі. Досліджуючи та систематизуючи наукові праці вітчизняних і зарубіжних учених, було розглянуто наслідки відсутності державного контролю за діяльністю підприємств із офшорним статусом у податкових гаванях, виявлено тенденції та особливості розвитку офшорної діяльності в Україні та світі, а також оцінено вплив тінізації офшорних операцій на економічний розвиток України. У ході дослідження систематизовано та проаналізовано статистичні дані міжнародних фінансових інститутів з метою окреслення обсягів фінансових потоків у офшорних юрисдикціях. Визначено тенденції розвитку фінансових каналів у податкових гаванях. Обґрунтовано економічні загрози від активного використання українськими підприємцями пільгових центрів оподаткування на рівні держави. Перспективою подальших досліджень у даному напрямі є виявлення на сучасному етапі розвитку світової економіки впливу офшоризації на економічне становище окремих країн світу та на ділову репутацію компанії, оскільки, зазвичай, основною метою діяльності офшорних зон є приховування власності, ухилення від оподаткування, проведення незаконних транскордонних схем та операцій. З іншого боку, подальший розвиток податкових гаваней та обсягів офшоризації може привести до вдосконалення бізнес-процесів зовнішньоекономічної діяльності, інвестування та капіталізації, а також забезпечить збереження активів корпорацій та стабільність в управлінні ризиками, втім, тільки за умови прозорої та гнучкої політики компаній, узгодженої із законодавчою базою держави.

The article is devoted to the formation of a methodical approach to the risk assessment of bank services use to legalize questionable income considering the influence the of FinTech innovations rapid development and their active implementation by banks. Microeconomic factors groups, which influence the bank clients' illegal incomes legalization processes are proposed. In the context of it, there were formed the measurement indicators regarding microeconomic interbank and microeconomic client factors. The assessment is proposed to be carried out in the following areas: firstly, integral assessment using questionnaires and taxonomy methods of the bank's system for prevention and counteraction of the income legalization as an environment, where money laundering appears potentially; secondly, statistic analysis regarding the dynamics of the existed indices of banking operations amounts, which have a higher risk of implementation for legalization; and thirdly, an assessment of the banks' activity in terms of FinTech innovations implementation. The results of the proposed methodological approach allow us to form a two-dimensional matrix structure, which divides banks into groups with a maximum, minimum and moderate risk of their use for money laundering. It was proved that the calculation regarding statistic features of cash turnovers dynamics and bank clients' funds on the current accounts enables to analyze the degree of unsystematic factors' influence, as one of the risk indicators to use banking services with purpose to legalize the illegal incomes, that is a base to improve the internal financial monitoring system in the Ukrainian banks. Next research will focus on the checking the hypothesis regarding the fact that more active banks from the viewpoint of FinTech innovations introduction are less vulnerable in relation to their involvement in the money laundering.

The paper focuses on the theoretical justification and theoretical foundations of using statistical criteria for identifying money laundering risk as a tool to prevent and counteract the legalization of bank clients’ proceeds. The hypothesis is that the coefficient of variation can be appropriately used as an identifier for money laundering risk. To prove this hypothesis, a special methodology was used: generalization, grouping, statistical analysis of time series, and correlation analysis – to identify and analyze the hidden signs of the customer income legalization in the financial activities of a bank; mathematical statistics and scaling – to determine the quantitative values of risk levels for the use of bank services for legalizing customer income. The analysis of financial activities of 32 Ukrainian banks aimed at identifying money-laundering risks showed that banks in which the National Bank of Ukraine revealed suspicious transactions with money-laundering features (16 operating banks) had much higher coefficients of variation in the volume of cash flows, in cash flows for on-demand accounts of economic entities, in cash flows of on-demand accounts for individuals, compared with banks in which violations of legislation in the field of financial monitoring were revealed (eight banks), and with banks where violations were not found (eight banks). This proves that sudden changes in customer transaction volume can be a sign of money laundering risk. AcknowledgmentState grant for fundamental scientific research “Risk-oriented approach in countering money laundering, terrorist financing and proliferation of weapons of mass destruction” (state registration number 0118U000058).

Introduction. The dynamics of environmental factors in the current processes of reformatting the global economic space highlights the need to adjust the methodological framework and tools of enterprise management. The purpose of the article is defined as the implementation of a scientific revision of existing concepts of strategic management, development based on a combination of historical and logical methods of strategic management paradigm, adapted to modern business conditions. Results. The study was based on the hypothesis that referring to the history of strategic management theory would identify the most relevant aspects of management in relation to the realities and features of the market mechanism at different stages of its evolution as a complex system that is nonlinear. The search for sources of elements of this paradigm led to the consideration of the processes of origin and development of scientific interest in the category of "strategy". The essence of the rational approach in the theory of strategic management, and also directions of its criticism on personalities are outlined. The conditions of shifting the emphasis from meaningful understanding of strategy in a realistic approach to procedural, the feature of which is the approach to strategy formation based on traditional skills, dedication, improvement through the development of details, based on existing practical experience. The stages of evolution of strategic management theories, such as the school of competitive advantage, resource-oriented approach, entrepreneurial, cognitive, school of learning, school of power, cultural, environmental and school of configuration are considered. Conclusions. Retrospective analysis led to the conclusion that the evolution of the vision of strategy went from simple to complex, from predictable to unpredictable, from clear algorithms to creative approaches. It is noted that despite the heredity of schools or complete abandonment of experience gained in the formation of strategy, it is advisable to rely on all the baggage of experience, using the best tools, organized in their own methodological approach. Key words: strategy, strategic management, enterprise management, enterprise.