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The present paper sets the task to consider the issues of public financial resources consolidation in the context of disclosing tax and budgetary policy tools to minimise disparities in the sectoral structure of the Ukrainian economy. The relevance of the study is determined by the topicality of the issues of consolidation and subsequent synchronisation of the finances of public structures in order to create the necessary conditions to minimise the differences between sectors of the Ukrainian economy. In this context, it is extremely important to consider the issues of public finance consolidation through the prism of disclosing the fiscal policy tools as a means of minimising the disparities in the sectoral structure of the Ukrainian economy. The issues of budgetary policy and the economy of Ukraine are extremely important from the standpoint of assessing the correctness of the chosen course of development of Ukrainian society in general and individual sectors of the national economy in particular. The purpose of this study is to assess the real state of the country's budgetary policy in general and in the context of the consolidation of public finances as a tool to minimise these disparities in particular, as well as to consider some aspects of the current status of the Ukrainian economy. The leading approach of the study is a combination of quantitative and qualitative analysis of the matter at hand. The main results of the study were: an assessment of the level of disparities in the distribution of funds from the state budget of Ukraine for 2020; determination of the main directions for the consolidation of public finances when planning the state budget for the current financial year. Prospects for further research in this direction are determined by the importance of various aspects of the distribution of public finances in various spheres of the national economy and the need to create optimal conditions for their proper distribution. The applied value of this study lies in the assessment of the prospects for consolidating public finance as a tool to minimise the disproportions in the sectoral structure of the Ukrainian economy and the possibility of searching for and then introducing optimal ways for a qualitative resolution of this issue

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У статті здійснено розмежування ключових понять у сфері функціонування офшорів та здійснено їх конкретизацію для цілей подальшого дослідження. Визначено, що офшор – це інструмент ухиляння від сплати податків, приховування доходів та легалізації коштів, отриманих незаконним шляхом, а офшорна зона – територію, де створено для цього відповідні умови. Проаналізовано особливості діяльності основних міжнародних організацій з протидії офшорам в світі та в рамках окремих міжурядових організацій. Встановлено окремі напрями, інституційні механізми та інструменти такої протидії, визначено їх актуальні та сучасні форми. Ідентифіковано роль віртуальних активів у процесах ухиляння від сплати податків та приховування капіталу, а також механізми боротьби з цим явищем. Сформульовано вектори подальшого світового поступу в боротьбі з офшорами та забезпеченні прозорості руху капіталів і оподаткування доходів корпорацій.

Purpose. To investigate the genesis and key historical aspects that have led to the popularization of the concept of “definlandization” in scientific literature, as well as the strategic priorities of the formation of the Marshall Plan within the framework of a possible military and economic union between Great Britain, Ukraine, Poland and the Baltic countries. To propose optimal ways of neutralizing economic threats and to determine probable scenarios of the post-war reconstruction of the infrastructure of the national economy of Ukraine. Methodology. The article uses a combination of correlation and SWOT analysis, which made it possible to calculate the value of natural wealth in the post-war period based on SPSS Data Analysis Software. The used economic-mathematical methods made it possible to form an algorithm for calculating the cost of restoring Ukraine’s total resource losses from Russian aggression in monetary terms and to establish mutually unambiguous correlations with the value of gold using Pearson criterion. Findings. The authors’ spectrum of factors influencing the New Economic Policy in the post-war period has been systemized to determine the estimated amount of necessary resources for the post-war restart of the national economy of Ukraine. For the first time, the need to abandon the Finlandization policy has been scientifically proven, as domestic resources and funds from reparations will not be sufficient for the sustainable development of Ukraine. It was established that the main guarantee of investing in the Ukrainian economy is the high value of natural resources in all regions of Ukraine, which is estimated in monetary terms at approximately 4 trillion hryvnias and the innovative architecture for the “Marshall Plan” of the post-war reconstruction of the infrastructure of Ukraine is given. Originality. The used analytical-mathematical methods made it possible to establish correlations in the regional distribution of the value of natural wealth. In contrast to existing studies, this article not only objectively determined the number of losses in monetary terms but also proposed specific ways of their compensation in the context of the formation of a new economic policy of definlandization of Ukraine on the basis of economic and mathematical modelling of a typical scenario of recovery of the national economy. Practical value. The conducted study on potential ways of definlandization of the national economy was provided for study at the Ukraine Recovery Conference (URC 2022, Lugano, Switzerland). In particular, the authors of the report justified the economic feasibility of moving European production facilities (Robert Bosch GmbH, Siemens, Schneider Electric, SKF, Renault, BMW Group, Mercedes-Benz, Volkswagen, Volvo Group, etc.) from the territory of the Russian Federation, which would facilitate the remigration of Ukrainians and accelerated development of Ukraine based on the principles of decentralization, subsidiarity and definlandization.