Purpose. To substantiate the proposals about priority directions of tax policy change in the information sphere for various sec tors of economy, in particular, mining industry. For development of proposals to analyze the current state of the information sphere, to identify and evaluate the possible risks from changes in taxation, to forecast tax rates using modern mathematical meth ods and algorithms, to set the limit for increasing the tax burden on experts in the information sector.Methodology. The improved method of modeling interval time series was used for prognostication of volume of tax receipts from experts in the information sector and the volume of export of information services. The parameter of volume of export matches the requirements for applying the specified method. This parameter applies to flow variables. The use of the interval series method gives an opportunity to get sums of their levels, which is convenient for solving the task of forecasting. As the model of the socalled mathematical apparatus of forecasting, "Generalized AutoRegressive Conditional Heteroscedasticity" -UARUG (GARCH) was chosen, the Adaptive Rejection Metropolis Sampling (ARMS) was used. The use of ARMS makes provisions for the use of HastingsMetropolis and adaptive rejection sampling (ARS) methods. The obtained results were approximated to con struct analytical equations of predictive parameters over time.findings. A detailed analysis of the situation in the field of information services for various sectors of the economy, in particu lar, mining industry, was conducted. The risks of increasing the tax burden beyond certain boundary values were identified. The calculations of the forecast values of the volume of export of services and the amount of tax burden on the information sector up to 2025 were carried out. This made it possible to scientifically explain possible changes in the tax policy in the information sector. Suggestions for priority directions of tax policy change in the information sector for various sectors of economy, in particular, min ing industry, were given.originality. The specific proposals for priority directions of tax policy change in the information sphere for various sectors of economy are developed and substantiated. The limit of possible increase in taxation on experts in the information sector was grounded and the value of this limit was calculated for the first time. The improved interval time series modeling method was used to forecast the volume of the single social security tax of the future periods and the volume of export of IT services for the first time. In contrast to traditional methods, which rely on existing forecasts, the polynomial approach reducing the relative error is pro posed.Practical value. The detailed recommendations on tax policy change in the field of information services for various sectors of the economy, in particular, the mining industry are given. The need for a change in tax policy, for individual entrepreneurs in particular, is pointed out. It is noted that the pr...

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Кузьмич Софія здобувач вищої освіти першого (бакалаврського) рівня Навчально-наукового інституту обліку, аналізу та аудиту Університет державної фіскальної служби України м. Ірпінь, Україна

Кузьмич Софія здобувач вищої освіти першого (бакалаврського) рівня Навчально-наукового інституту обліку, аналізу та аудиту Університет державної фіскальної служби України м. Ірпінь, Україна

Introduction. The possibilities of significant progress in the efficiency of an agricultural enterprise in modern conditions of dynamic development of technological progress are determined by ensuring technical conditions for the introduction of innovative solutions in production technology. The development of lease relations is a more affordable means of supporting the technical support of an agricultural enterprise, but requires careful consideration of processes in order to concentrate competitive advantages within its own economic activities. Methods. The research was conducted on the basis of the use of monographic, abstract and logical, and historical methods. The methodological basis for the study of the material was the dialectical method of cognition of social and economic phenomena. Results. Based on the results of the study of the functional load of accounting in the framework of the development of lease relations, the need to integrate the balance accounting functions into the accounting and analytical support of agricultural enterprises in substantiating the prospects of lease relations is established. In this particular case, we emphasize the need to monitor the maximum scale of involvement of leased property in the production process of agricultural enterprises in order to limit the financial risks associated with violations of the financial stability of agricultural enterprises. To perform this function, there is a need to develop analytical support tools for management decisions on managing the property of an agricultural enterprise. Discussion. In the course of scientific research, it was determined that the specifics of the organization of means of mechanization of production processes of agricultural enterprises can become a significant factor in identifying the object of lease relations. The complimentary nature of agricultural implements with a strict connection to system productivity significantly affects the efficiency of the technical and technological system of agricultural enterprises. Accounting information forms a rule-making function in the planning of the technical park and will determine the strategy for the development of lease relations. Thus, the continuous process of economic development and its current state require further research aimed at improving the function of accounting and analytical support of lease relations in the formation of technical support for agricultural enterprises. Keywords: lease relations, technical support, accounting and analytical support, efficiency, financial stability.