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and economic dimensions), see A/CONF.151/26 (Vol. I); for section III (Strengthening the role of major groups) and section IV (Means of implementation), see A.CONF/151/26 (Vol. III). * For section II (Conservation and management of resources for development), see A/CONF.151/26 (Vol. II); for section III (Strengthening the role of major groups) and section IV (Means of implementation), see A/CONF.151/26 (Vol. III). * For section I (Social and economic dimensions), see A/CONF.151/26 (Vol. I); for section II (Conservation and management of resources for development), see A/CONF.151/26 (Vol. II).

The article is focused on modern aspects of the development of the information sphere of Ukraine taking into consideration influence of constraining and stimulating factors. Thus, authors investigated the essence of those factors, some actual trends of it's recent definition and applied socioeconomic outcomes for state regulation. Consequently, a research methodology model was elaborated grounded on matrix form assessment of expert qualitative considerations towards analyzing finite set of factors. Introduction. In the second half of the 20 th century the society has experienced an enormous increase in the flow of vital information. In many countries, a new system of prioritization of resources was developed with preference increasingly given to unlimited resources (information and knowledge). This was caused not only by their vastness, but also the ability to more effectively use the limited resources i.e. land, water, minerals, and reduce adverse human effect on the environment. Each of us while directly perceiving information rethinks and uses it well to ensure viability and ensure our own participation in the social (socio-economic) processes. Knowledge gained new importance, it is treated primarily as a means of creating advanced technologies for innovative development under the limited natural resources. It is important that information and knowledge are increasingly perceived not only as a new resource of human development, but also as components of the certain area-information-that affects the society and individuals, changing the traditional boundaries and principles of public relations, and therefore they need scientific analysis to develop effective means of control and regulation.

Introduction. Insufficient level of the economic growth perceiving amongst population of even economically developed countries, growth of inequality of incomes and welfare caused the opening for the opportunities for exploitation of controversial narratives by non-systematic politicians of different spectra in order to obtain electoral dividends, that stipulates the initiation of scientific discourse on the sources, reasons and consequences of populism. Problem Statement. A populist impact in many of European and world countries as well as considerable challenges for economic and political sustainability stipulate the necessity for scientific cognition of that essence for further elaboration of receipts for minimization of negative and implementation of possible positive outcomes. Purpose. To generalize, to structure and to systematize the studies of the political and economic foundations of populism and its manifestations in the context of the formation and implementation of economic and fiscal (tax) policy. Materials and Methods. A methodological consensus as general method introduced on defining populism as ideology, policy and social movement grounded on coordination on the structural elements contained in the definitions of different research schools is implemented; a comparative analyses of Western European and Ukrainian populism; a factsheet and statistical analyses for substantiation of evidence-based tax populism in Ukraine. Results. The article reviews the publications of researchers on the problem of populism - its definition, analysis of social and economic foundations, as well as the impact on the fiscal and tax policies elaboration. On the basis of generalization of broad international research approached framework regarding the analysis of populist tax policy, the definition of tax populism is proposed. The reasons for the prevailing influence of right populism on the current tax policy in Ukraine. Introduced concept of elaboration of sustainable system of institutional and organizational-analytical measures grounded on the modernization of institutes of general public interest in the field of development and strengthening of political process coordination and economic policy. Conclusions. Generalized scientific, informational, analytical and statistical data about the objective essence of economic and tax populism growing tendencies in the world as well as danger of right-wing tax populism in the Ukraine.

t is noted that the uniqueness of the data as an asset lies in the combination of mutually exclusive characteristics –dynamism (rapid loss of relevance) and at the same time sustainability (preservation of value potential): for example, the company can get all the value using data as an information asset and then sell it at full cost to another organization, for which data potential has not been used. The value of data as an intangible asset is influenced by such qualitative characteristics as: 1) the ability to ensure the security and confidentiality of data; 2) reliability of data; 3) relevance and timeliness of data; 4) analytical infrastructure; 5) flexibility and adaptability of data to specific needs; 6) speed of data extraction and integration for further analytical needs. The sphere of accounting for data as intangible assets is still underdeveloped and requires significant standardization, without which the accuracy of projected income from their use will be low, so it will not reflect the true value of data, which will form the difference between the book value of intangible assets and its actual value. The basic approaches to estimating the value of data are described, namely –through utility (revenue method), market price (market method) and cost of collection and storage (cost method). The market approach is based on determining the value of a similar asset in the market and requires information on the available market value of identical or similar data (active market, market operations). The cost approach involves determining the minimum cost to cover the cost of reproducing similar data or the cost of reproducing the usefulness of data, but the prerequisite is the possibility of reproduction or replacement of data. The revenue approach is based on determining the added value that the consumer can generate with the data asset: additional income (determining value based on projected additional data income after deducting additional costs) or reducing costs (determining value based on savings from data use). A caveat to the income approach is the ability to quantify the benefits of net cash flows that generate data as an asset. None of the described methods of valuing data as an intangible asset has universal application, and therefore can be used only in certain circumstances. It`s underlined that the potential losses of businesses arising from the unauthorized use of data are ignored in data value assessments methodology. Therefore, the approach to estimating losses from data ownership infringement needs to be improved, as potential losses may, under certain conditions, be several times higher than the revenue side of using data as an intangible asset.