The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies. The relevance of this study is due to the need to solve the problem of modernization of the tax administration system by implementation modern information and analytical resource of the tax service. The study proved that creation of a modern information and analytical resource of the tax service optimizes the system of accounting and control, which will lead to the introduction of more effective mechanisms for tax administration, de-shadowing of the economy and increasing control over cash circulation. Digitization of accounting and control of calculations of tax liabilities of budgetary institutions will help increase the level of tax culture, which will also significantly contribute to improving tax discipline.

The subject of the study is theoretical, methodological and practical aspects of the formation, development and functioning of the accounting compliance system as an appropriate institution for ensuring the quality of enterprise accounting information. Methodology. The methodological basis of the study is general scientific and special methods of cognition. In the course of the study, the following methods were used: abstract-logical method was used for the cognition of the essence, approaches, clarification of the concept of “compliance”, “accounting compliance”; bibliographic method was used for the study and development of scientific works devoted to the definition of the essence of the term “compliance”; graphic method was used for the design of the described processes using logical block diagrams; system-structural analysis was used to improve the mechanism for the formation and implementation of the accounting compliance system as an institution for ensuring the quality of accounting information. The objective of the study is to consider the essence of the concept of “compliance”, “accounting compliance”, to establish and define the role of accounting compliance in ensuring the quality of accounting information, to substantiate methodological approaches and practical recommendations for its formation and implementation at the enterprise. Results. The study has established that the definition of “compliance” should include an institutional approach, i.e. “compliance” should be understood as an institution of the internal control and corporate ideology system, which, using a system of regulations and a set of control mechanisms, forms the company’s ability to comply with established norms, standards, rules and procedures; a means of propaganda aimed at promoting the requirements for compliance with internal regulatory documents and generally accepted social values of the enterprise; a set of measures aimed at identifying risks accompanying the activities of the enterprise and eliminating their adverse consequences. “Accounting Compliance” is an institution of the internal control and corporate ideology system of the enterprise, which with the help of a system of measures and a set of control mechanisms provides the ability to track, monitor, evaluate and comply with the requirements of regulatory documents, regulations, instructions in the accounting system. It must be necessarily aimed at identifying, reducing and eliminating the risks of distortion, misrepresentation and falsification of accounting information. It has been substantiated that the accounting compliance system, as an appropriate institution, should be formed in stages, based on a set of specially developed internal methods, rules and procedures. It has been proved that most of the actions of the compliance system are aimed at identifying, analysing and assessing risks in the accounting system, and a significant number of documents defining its normative content are closely related to the implementation of the risk management function. Practical implications. In order to ensure the identification of compliance risks in the company’s accounting system and determine their impact on the formation and quality of accounting information, the grouping of risks by type is presented. To implement the functions of accounting compliance, it was proposed to develop and approve a number of internal standards and regulations, which will guide the employees of the Compliance Department in their work. In order to ensure the quality of accounting information to users necessary for making effective management decisions, the organizational and economic mechanism of the accounting compliance system has been developed. Conclusion of the study. Thus, accounting compliance, as an institution for ensuring the quality of accounting information at an enterprise, should be focused on finding, identifying, assessing, analysing and taking measures to minimize compliance risks in the accounting system arising from non-compliance with established rules, standards and procedures for organization and maintenance of accounting. Substantiated methodological foundations and recommendations for the formation and implementation of accounting compliance will not only ensure the quality of accounting information, but also guarantee business purity, a high level of corporate culture. The latter will contribute to improving the efficiency of economic activities and sustainable development of the enterprise.

Розрахунки з підзвітними особами у бюджетних установах: особливості обліку і контролю Анотація. У статті визначено основні завдання та представлено певні особливості обліку і контролю розрахунків з підзвітними особами у бюджетних установах-розпорядниках бюджетних коштів, зокрема особливості обліку та оформлення розрахунків безготівковим способом, специфіку документального оформлення та відображення на рахунках бухгалтерського обліку операцій з підзвітними особами, порядок нарахування заробітної плати працівникам, які перебувають у відрядженні. Виділено ключові етапи перевірки звіту про використання коштів, виданих на відрядження або під звіт та визначення витрат на відрядження бухгалтерською службою бюджетної установи. З метою підвищення інформативності щодо заборгованості з підзвітними особами запропоновано заходи внутрішнього контролю, які дозволяють мінімізувати податкові ризики, пов'язані з оформленням даних операцій у бюджетних установах.

Introduction. Information support of electronic procurement procedures occupies an important place in the system of contractual relations, ensuring competition at the stage of placing documentation, signing the contract, monitoring its implementation. On the one hand, a single information system is an integral part of the information space, based on the general principles of an open information society and legislation. On the other hand, the information component in the electronic platform management system is one of the blocks of analysis and obtaining optimal solutions, creating conditions for effective interaction of all participants in procurement. Purpose. The purpose of the study is to highlight the features of the electronic system of public procurement of Ukraine and outline the main organizational and technical areas of its improvement in the context of the studied experience of the functionality of the web portal of public procurement of the Republic of Kazakhstan. Results. As a result of the research it has been established that the only web portal of public procurement of the Republic of Kazakhstan is wider than the electronic procurement system of Ukraine in terms of information saturation and functionality. As a result of studying the experience of foreign countries, it has been found that the share of functions of the electronic procurement system is identical and aimed at achieving the main goal of public procurement - to meet the needs of the country with quality products, works and services. It has been determined that it is expedient for Ukraine to form official registers of unscrupulous suppliers, contracts, complaints. The reasons for the termination of electronic platforms and uniform requirements for them have been grouped. The main directions of improving the functioning of electronic platforms have been identified. The latter is directly related to the state of comprehensive control over the implementation of public procurement at all stages. The proposed areas of improvement will contribute to some optimization of the research issue. Conclusions. Further optimization of the e-procurement system should help to improve the conditions for competition by increasing the level of legality, openness and impartiality of the contracting process; ensuring better value for money; reduction of corruption cases; improving the management system; conducting marketing research on the demand and supply of goods or services in the market for clear and effective procurement planning and creating a competitive environment in the market; improving the professionalism of personnel involved in public procurement.

XXI століття характеризувалося значними змінами у світовій економіці під упливом глобалізації всіх сторін соціально-економічних відносин, особливе місце в цих процесах посідає регіональна інтеграція, яка призвела до появи нових, глобально орієнтованих національних стратегій та моделей регіонального розвитку. Метою роботи є дослідження кластерів у стратегії економічного розвитку України та їхнього впливу на інноваційні процеси. Виникла потреба в науковому осмисленні сутності кластерів із точки зору цілісної системи знань про їх формування, функціонування та управління ними. Кластери як інтегровані утворення підприємств є глобальним явищем. У роботі досліджено наукові праці  щодо кластеризації України, визначено переваги кластерного підходу; відзначено, що тенденції сучасної світової економіки окреслюють велику кількість змін, прогресивних, і регресивних; суперечливихі навпаки – гармонійних, які прискорюють розвиток нової економічної моделі – кластера. Побудовано модель нової кластерної економіки, проаналізовано кількість кластерів за регіонами України та сферу їхньої діяльності. На основі проведеного дослідження запропоновані рекомендації щодо прискорення розвитку кластерних ініціатив. Також для забезпечення ефективного функціонування інноваційних кластерів необхідно активізувати діяльність об’єктів інноваційної інфраструктури (технопарків, бізнес-інкубаторів, інноваційно-технологічних центрів, центрів трансферу технологій тощо), які є важливим структурним елементом кластерів.