Досліджено сучасний стан економічної злочинності на підставі аналізу кількісних та якісних показників. Проаналізовано зміни у детермінаційному комплексі економічної злочинності в Україні за останні роки. Зроблено спробу визначити основні чинники економічної злочинності, причини її поширення та можливі шляхи попередження і подолання такого виду злочинності.Ключові слова: економічна злочинність, тенденції, кількісні та якісні показники, небезпека, детермінанти, протидія. Нипиалиди О. Профилактика экономической преступности как важное направление деятельности правоохранительных органов: состояние, тенденции, проблемыИсследовано современное состояние экономической преступности на основании анализа количественных и качественных показателей. Проанализированы изменения в детерминационном комплексе экономической преступности в Украине за последние годы. Сделана попытка определить основные факторы экономической преступности, причины ее распространения и возможные пути предупреждения и преодоления такого вида преступности.Ключевые слова: экономическая преступность, тенденции, количественные и качественные показатели, опасность, детерминанты, противодействие. Nipialidi O. Prevention of economic crime as an important area of law enforcement authorities: state, trends, problemsThe article examines the current state of economic crime on the basis of analysis of quantitative and qualitative indicators. The society of sustainable development to which Ukraine aspires is not possible without significant qualitative institutional changes in the political, legal, social and cultural, and especially economic spheres. Weakness and dysfunction of state institutions involved in the regulation and control of economic activity, provoked a significant surge in criminal redistribution and misappropriation of capital and resources, the spread and strengthening of briberysale relationship in public and private spheres, the formation of power-clan and corporate criminal communities of organized type.Combined with the manual management of law enforcement and judicial system, criminal and shady financial transactions were profitable kind of business and way of life for owners and managers of many businesses, which inevitably affected the state's economy and, consequently, the social sphere and led to an extreme degree of social tension and crisis of social institutions. Criminalization has affected almost all sectors of the economy: the banking sector, budget sphere, the fuel and energy sector, construction, land relations and corruption have become a link between them and the government.Analysing the current quantitative and qualitative indicators of economic crime in recent years, we came to the conclusion that in Ukraine there are negative trends in the prevention and combating of economic crimes. Although, according to official statistics, the share of economic crimes in the structure of crime in our country is only 6%, direct and indirect losses from them amount to billions of hryvnias annually.The state's European integration course, econo...

Досліджено сучасний стан охорони праці в Україні та основні світові тенденції в цьому напрямку. Розглянуто правове підґрунтя охорони та безпеки праці. Проведено порівняльний аналіз та запропоновано вектори розвитку в цій хсфері. Запропоновано заходи покращення ситуації з охороною праці у нашій країні за допомогою інновацій.

The subject of the study is the security space of the countries of the Greater Middle Eastand North Africa and its significance for Ukraine. The aim of the article is to identify the main trends in the geopolitical transformation of the Middle East regional system and to identify conflict issues that destabilize the region and deepen instability. Taking into account these facts, Ukraine will be able to systematically extract foreign economic policy in relation to the consolidated space of the Greater Middle East and North Africa. Methodology (method). General scientific and special methods were used in the research process in order to achieve the goal and solve the outlined tasks: historical and logical, analysis and synthesis, generalization and quantitative comparison, visual (tabular and graphical) (to visualize the results of the study). Results. It is determined that the system of regional international relations is in the conditions of cardinal changes, which leads to their restructuring, creation of a new balance of power and formation of new relations between the states. The structural structure of the Greater Middle East and North Africa region is established and the historical preconditions of its formation are detailed. The main tendencies to the geopolitical transformation of the Middle Eastern regional system are confirmed. Projects of restructuring the political map of the Middle East and the Muslim world and possible consequences for international security are analysed. The growing role of individual countries in the study region in the global economy, which is determined by the presence of significant natural resources, including oil and gas, is confirmed. The main challenges for development and stability in the Middle East have been identified, including local conflicts, the growth of terrorist acts, and ethnic problems. Local conflicts that destabilize the region, as almost all countries have sufficient resources to confront, are analysed. It has been confirmed that the most powerful countries in the region are increasing their military potential to secure their interests. It is determined that military conflicts in the region have a negative impact on the deepening of the deficit of natural resources, which significantly affects the global geopolitical picture of the world. Measures to be taken by Middle Eastern countries to ensure security policy in the region are proposed. The main interests of Ukraine in relations with the countries of the Middle East and North Africa are analysed and recommendations for their implementation are given.

Purpose. The aim of the article is investigation of the practice of tax income on individuals in the local budgets of Ukraine in the context of decentralized reform in order to identify the most pressing problems of collecting PITs and develop a proposal to increase its fiscal role at the local level. Methodology of research. The following methods are used to achieve this goal: analysis, synthesis and generalization – in the processing of literary, statistical, legislative and Internet sources on the topic of research; methods of systematization and generalization of data, comparison and detail – when conducting analysis of budget indicators; graphical and tabular methods – for visual representation of the processed data; abstract and logical method – to summarize the material presented and formulate conclusions. Findings. The fiscal role and factors of PIT growth in the local budgets of Ukraine during the period of decentralization reform have been determined. Local governments are found to be underutilizing the potential of PITs to replenish local budgets. The main reserves for the growth of local budget revenues from the PIT are substantiated, namely: solving the problem of illegal employment with the aim of legalizing income for taxation, improving cooperation with the SFSU bodies and improving the efficiency of tax control; improving community asset management; increasing transparency and enhancing community involvement in community governance. Originality. The main directions of activity of local self-government bodies that will contribute to the gradual increase in the volume of revenues from the personal income tax in the revenues of local budgets of Ukraine are identified. Practical value. The results of the study can be used in the activities of local governments and local financial authorities in developing a policy of increasing PIT (personal income tax) revenues in local budget revenues. Key words: personal income tax; local budgets; local budget revenues; local governments.

Introduction. The most important factors for “financial health” of the company are effectively structured cash flows, precondition for sustainable growth and achievement of high end results of economic activity as a whole. Knowledge and practical use of modern methods of organization and efficient management of cash flows enables transition of the company to a new quality of economic development. Purpose. The aim of the article is the research and development of theoretical, methodological and practical recommendations concerning the organization of the management process of cash flows at the enterprise. Results. Methodology of traditional assessment of financial stability of the enterprise, its elements and the factors influencing it can significantly complement and improve through the use of advanced mathematical models that allow to analyze the accuracy and objectivity of expert assessments for determination the level of the financial condition of the enterprise. Conclusion. The system of indicators used in the analysis of cash flows at the enterprises is investigated and systematized. It is advisable to choose those indicators from the total aggregate of indicators that are the most attracted to specific users of accounting information. Methods for analyzing cash flow is supplemented as regards the determination of the integral index of financial stability, which makes it possible to install ranked of the investigated enterprise. Proposals for amendments the methodological approaches to estimating of future cash flows will allow more effectively increase usefulness and reliability of accounting and analytical information for making management decisions.