The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience. The subject-matter of the study is the methodological and conceptual foundations of the tax policy-making process of the EU and Ukraine. Methodology. Based on the analyzed scientific literature on tax policy formulation of countries, the methodological principles of this study provide for the joint application of a set of well-known general scientific and special methods of research in economics. In particular, the dialectical method, the method of scientific abstraction, the method of systematic analysis, economic and mathematical modeling were used. Results. The article analyzes the individual indicators of the tax system functioning of 28 countries of the European Union and Ukraine; and the impact of these indicators on the economy development. In particular, the following indicators were studied: customs and other import duties, firms expected to give gifts in meetings with tax officials; firms that do not report all sales for tax purposes; firms visited or required meetings with tax officials; labor tax and contributions; net taxes on products; other taxes; other taxes payable by businesses; profit tax; tax payments; tax revenue; taxes on exports; taxes on goods and services; taxes on income, profits and capital gains; taxes on income, profits and capital gains; taxes on international trade; time to prepare and pay taxes; total tax rate. The dependence of foreign direct investment on profit tax, tax revenue; taxes on income, profits and capital gains; time to prepare and pay taxes and total tax rate have been studied. The study shows that, on average, tax revenue affects foreign direct investment, net inflows with the same strength as time to prepare and pay taxes, but almost twice as much as taxes on income, profits and capital gains. Practical implications. The article contains a set of tools and rules for reviewing approaches, guidelines and criteria for the effectiveness of Ukraine's tax policy in line with the global development concept. Value / originality. The conceptual criteria for the formation and implementation of the tax policy of the state are determined, it is carried out the comparative analysis of the tax policy of Ukraine and the EU countries within the framework of the European economic integration, which occurs simultaneously with the globalization of the world economy.

Показано, что за период 1996-2016 гг., после строительства ряда портов в Ленинградской области (Россия), объемы грузооборота в регионе Восточного побережья Балтийского моря выросли в 4,5 раза, в то время как в странах Балтии примерно в 2 раза. Сделан вывод, что положительная динамика мирового оборота морских грузов позволяет смотреть на будущее всех портов с оптимизмом. ключевые слова: Балтийское море, Евроазиатский регион, морской транспорт, грузооборот, Балтийские страны.

The aim of the work is to study the state of development of agriculture in Ukraine. The indicators of production and yield of the main agricultural crops and production of the main types of livestock products are analysed. The main directions of the development of agriculture are determined taking into account the transformations in the agrarian sphere. Solutions of the problem of investment support for the development of agriculture are investigated. The main factors that restrain the growth of the industry and inhibit the development of agricultural enterprises are given. Based on the results of the analysis, the main problems that the sector has faced recently are identified and the issues that require priority solutions are listed. The subject is the theoretical and methodological foundations and practical recommendations on the search for reserves for the development of the agricultural sector. Methodology. The study is based on a comparison of data from 2009 to 2015, using statistical compilations. The results of the research showed that the livestock sector begins to decline in Ukraine and this means that in the further such situation, it is possible to lose the opportunity not only to export livestock products abroad but also to meet the domestic needs of the country's population. The state of agriculture in Ukraine is considered. The results showed that the main reserves of the development of agriculture in Ukraine are the state regulation, assessment of the attractiveness of the investment climate, the use of environmentally safe technologies, the use of modern technologies and mechanisms for the economic stimulation of production and processing of agricultural products. Value/originality. The data obtained during the research years of the main reserves of agricultural development in Ukraine are able to provide a better understanding of the state of the agricultural sector in the conditions of the economic downturn in general and in Lithuania in particular.

исследование роли водохозяйственного комПлекса в Формировании Финансовых Потоков Показана роль и особенности водохозяйственной ренты в генерации экологических финансовых потоков. Определен потенциал таких платежей на основе сравнения фактических показателей с расчетными. Расчеты проведены в разрезе отрас лей экономики и регионов. Сочетание этих подходов позволило оценить имеющийся уровень рентных доходов и определить перспективы их корректировки. ключевые слова: водохозяйственный комплекс, водная рен та, фискальная отдача, инвестиционная отдача.

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