Introduction. Negative effects of the global economic crisis, contradictions of social and economic policies of Ukraine caused by insufficiently effective reforms and frequent changes in Ukraine's legislation have led to numerous problems in the field of budgetary relations, including the excessive centralisation of budget funds, increasing public debt, insufficient provision of sources of real income for delegated local authorities, etc. These problems can be solved by means of the declared fiscal decentralisation. Its implementation will help to strengthen the financial basis of the local self-government, improve the social and economic situation and provide an increasing number of jobs and decreasing migration. The purpose of the paper is to evaluate the process of fiscal decentralisation and the changes, caused by it in relationships between budgets due to the delineation of expenditure responsibilities and sources of income in order to compare the obtained and expected results. Results. The main disadvantages of fiscal and tax reforms have been defined as follows: rapid implementation without proper substantiation and preparation; incomplete sectoral reforms and administrative-territorial reform that would precede the budgetary reform; increasing centralisation of budgetary funds despite the declared fiscal decentralisation; the handover of power from public authorities to local authorities without proper financial provision. In order to implement real fiscal decentralisation it was proposed to provide conditions for people's active self-fulfilment when they set up their own business, promoting the increase of revenues into the budget; to ensure the delegated rights on expenditures of the amount of designated financial resources alongside with the handover of power from public authorities to local authorities; to improve the order of calculation of basic (reverse) dotation with the possibility of its adjustment due to the objective circumstances; to review the revenues of the local budgets in order to increase local revenues and reduce transfers from the state budget. Conclusions. Having conducted this research, a conclusion was drawn about insufficient effectiveness of the budget and tax system reforming, intergovernmental fiscal relations and declarative nature of many activities of fiscal decentralisation.

Neutralization of threats to the national security of the state, caused by consequences of financial fraud, necessitates development of qualitatively new approaches to reveal the causes and vectors of its influence on the state's economy in general and welfare of its citizens. In the article the essence is investigated and varieties of financial fraud, depending on the object of fraudulent actions and the method of implementing fraudulent schemes, are systematized, their influence on formation of the shadow economy sector in Ukraine is determined. The most common methods of committing fraud with financial resources of the state, used in modern Ukrainian realities, namely unlawful and inappropriate use of public funds; evasion of tax payment; fraud in the field of public procurement and falsification of financial reporting are analyzed. According to the audit results, conducted by the Accounting Chamber of Ukraine and the State Audit Service of Ukraine, types of fraud with budget resources are described. It has been established that increase of the level of economy shadowing indicates decrease in amount of budget resources that are formed as a result of GDP distribution; therefore, in order to find reserves for increasing budget revenues under the current conditions, it is necessary to implement measures in the context of unshadowing the Ukrainian economy. On the basis of theoretical multiplicity approach and analysis of interval data, an interval model of the state budget revenues dynamics that allows determining predicted dynamics of budget revenues, taking into account an influence of such factors as GDP, incomes of population and financial results of enterprises before taxation, was developed. As a result of prediction, the indicators also reflect the amount of reserves for growth of budgetary resources, provided that successful measures are implemented in direction of unshadowing the Ukrainian economy. In order to detect and prevent fraud with financial resources of the state, necessity and justification of the ways to improve the state financial control in this area is proved.

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The impact of value added tax (hereinafter – VAT) on the socio-economic development of the state is investigated in this paper. Here it is considered as a tool of the mechanism of budgetary resources formation and regulation of taxpayers’ welfare and activities. It is determined that, in addition to the reduction of tax rate, the public authorities and local governments should provide favorable conditions for doing business, implement measures for anticorruption and market anti-monopoly. To compensate for the expences of budgetary resources occurring as a result of possible reduction in the value added tax rate, it is necessary to look for alternative sources of pumping up the state budget. Such situation could weaken Ukraine's competitiveness, increase distrust of potential investors, and deactivate attracting investments into the country's economy. In order to stimulate certain economic activities, to increase the volume or the level of availability of certain goods (services)consumption, the tax legislation provides certain preferences for value added tax, particularly – lowering the tax rate, tax exemptions, , tax credit, tax benefits. In addition, the regulatory impact of VAT as a financial instrument on the taxation system is revealed in this paper. The peculiarities of VAT administration in Ukraine and foreign countries are highlighted, the dynamics, tendencies of receipt and reimbursement of VAT in Ukraine are considered. The reasons for tax refund arrears are given and ways to improve VAT administration are proposed. Analysis of the assessment of VAT fiscal efficiency is carried out, the indicators of the assessment of this tax fiscal efficiency are determined. Despite the permanent increase in the absolute amount of this tax and its share in gross domestic product (hereinafter – GDP) and state budget revenues, the fiscal role of VAT is weakened due to such problems as regressive impact on low-income populations, tax evasion and minimization of tax liabilities, growth of volumes of VAT refunds at the expense of budgetary resource.

Purpose. The aim of the article is to disclosure the theoretical and practical foundations of the modernization of information technologies in the management of public finances, state financial resources and financial security of public sector economic entities, identification of positive, negative, problematic aspects of the study and, based on them, the formulation of the main conceptual approaches, vectors of their development in the conditions of market transformations and integration of Ukraine's economy into the EU. Methodology of research. In the process of scientific analysis, a number of scientific approaches, general scientific, specifically scientific and special methods were used. The dialectical approach is based on the use of categories and laws of dialectics, the process of using information technologies in the management of public finances. The institutional approach was focused on the study of the relationship between the strategic goals and directions of their implementation in the Strategy for the Digital Development of the State Finance Management System. The comparative approach made it possible to identify similar and different features when explaining the essence of information support in the management of public finances. The system approach made it possible to consider financial resources, financial security as a whole set of individual constituent parts that interact with each other and make up a single whole. The analytical method was used in the review of the literature on the management of state financial resources. The generalization method made it possible to form conclusions and recommendations as a result of the research. Findings. The development of the public finance management system and the strategic foundations of the digital development of digital transformations and the digital system of public finance management, state financial resources and financial security of public sector economic entities, the stages of this development are considered. The interrelationship between the strategic goals and directions of their implementation in the Strategy for implementation of digital development, digital transformations and digitalization of the state finance management system for the period until 2025, as well as the interrelationship between the strategic goals and directions of implementation of the Strategy for the Reform of the State Finance Management System for 2022-2025 years. The structural and logical scheme of state financial resources management and the mechanism of financial security management of public sector economic entities are characterized. The expected results of the implementation of the strategic tasks of reforming the system of digital management of public finances and financial security are proposed. Originality. As a result of the study, the approaches to the interpretation of the essence of financial resources of the public sector, the determination of the management of public financial resources have gained further development. A refined definition of the financial security of public sector economic entities, approaches to the formation of a mechanism for managing the financial security of state financial relations entities are proposed. Practical value. The conclusions and recommendations contained in the article have a theoretical basis and practical significance. Proposals related to the organization of the management of state financial resources and the financial security of public sector economic entities, the use of new modern digital and information technologies in the process of this management can be used in the practical activities of enterprises, organizations, institutions of state and communal ownership. Key words: public sector, financial resources, financial security, economic entities, financial challenges, financial threats, financial risks, digital transformations, information technologies.