The aim of this study is to analyze the connection between anti-crisis fiscal measures adopted by EU governments in response to the COVID-19 pandemic and these countries’ GDP growth. The study relies on methods of statistical analysis, including cluster analysis, to examine the challenges of forecasting tax revenue collections during the COVID-19 pandemic. It is possible to make preliminary conclusions regarding the relationship between fiscal anti-crisis measures in EU countries and these countries’ GDP growth even in the absence of the actual data. The study has revealed variations in forecast GDP growth caused by a higher than usual degree of uncertainty. The best way to minimize such variations is to constantly monitor the situation and adjust the forecast estimates depending on the changes in the relevant factors. The variations in forecast estimates can also stem from adjustments for the changes in tax revenues of EU countries implementing fiscal anti-crisis measures. Most EU countries resorted to such instruments as deferral of certain tax payments, temporary tax breaks, reduction of tax rates, tax loss carryforwards, cancellation or reductions of social contributions. The European leaders in terms of anti-crisis fiscal measures are the Czech Republic and Ireland – these countries used four out of five instruments and were followed by Austria, Hungary and the UK, which used three instruments. We also analyzed the coefficient of tax elasticity for European countries and demonstrated that tax reliefs (tax preferences) influence the level of tax revenue. The hypothesis that there is an indirect connection between the anti-crisis fiscal measures and GDP growth was confirmed. It is shown that clusters of EU countries grouped depending on their anti-crisis fiscal measures do not coincide with the clusters of countries grouped depending on their GDP growth estimates. Thus, a tentative forecast can be made that the fiscal anti-crisis measures taken by EU countries will not have a direct impact on their GDP growth.

In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.

The global economy has rebounded from the lows of 2020, but its recovery will depend on innovations. Therefore, it is important to identify the most effective tax support instruments for the innovation activities of small and medium-sized enterprises (SMEs) that are used in the framework of anti-crisis economic policies in the OECD countries. It is suggested that tax incentives are the most effective tax instrument of all; the effectiveness of the profit tax benefit depends on the SME’s profitability; as to the social insurance and pension contribution, there is an allowable minimum of the rate, determined by the level of wages, that will stimulate innovation. To assess the effectiveness of tax support tools, the study used the methods of linear multivariate regression and simulation in Simulink. The source of information for regression analysis was the data published by the World Bank and the Organization for Economic Cooperation and Development (OECD). It was concluded that the most effective measures of tax support are tax incentives, as well as deferred payment of social insurance and pension contributions. The 10% profit tax was shown to be optimal to stimulate innovation provided the company keeps the saved profit for development. For innovative SMEs, the minimum allowable contribution rate for social insurance and pension provision, which stimulates their innovative activities, is 12%. The results of modeling confirmed that the proposed threshold indicators for supporting SMEs’ innovation activity can be an effective tool for overcoming the consequences of the global crisis caused by the COVID-19 pandemic.

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The article analyzes the fiscal significance of customs payments, namely: VAT, duties and excise tax, which are payed with customs clearance goods. It is defined that the role of budget revenues by these payments is extremely important. It is emphasized that the relevance of full and timely receipt of payments, which are accumulated by the State Customs Service of Ukraine, is especially increased during periods of economic downturn in the country, when the business activity of certain economic entities and sectors of the economy is significantly reduced. It is determined that the number and volume of offenses that are detected at the customs and can lead to significant budget losses are quite high and in recent periods tend to increase, which indicates the need to ensure effective customs control by the State and increase of the customs security. The publication specifies that the current global trend of customs control development, which is also typical for Ukraine, is the refusal of continuous control in favor of a selective one, with additional application of risk-oriented approach. The advantages of this approach to customs control are provided. The domestic experience of risk management in customs on the part of relevant authorities by using the Automated Risk Management System (ARMS) is analyzed. The need to constantly update and improve the algorithms of the ARMS and the system itself, as well as continuous updating of databases by adjusting, deleting and creating new risk profiles, is underlined. This is connected with the instability of the sphere of customs risks.