Карпишин Ю. В., Сус Л. В. Подaтковi мехaнiзми регулювaння діяльності агрохолдингів в Україні Метою статті є дослідження тенденцій та виявлення особливостей функціонування агрохолдингів України, а також регулювання діяльності аграрного бізнесу шляхом активізації фінансово-економічного інструментарію державного впливу. Проаналізовано спеціальні режими оподаткування сільськогосподарських виробників та виявлено тенденції щодо мінімізації податкового навантаження в агрохолдингах України. Проведене дослідження щодо бюджетного відшкодування ПДВ агрохолдингам. Установлено, що аграрний бізнес в цілому залишається істотним платником податків в Україні. Обґрунтовано необхідність реформування оподаткування аграрної сфери в частині того, що великі компанії необхідно перевести на загальну систему адміністрування податків, натомість фермерів і малі компанії залишити на діючій системі. Запропоновано модель оподаткування агрохолдингів, яка узгодить подальший розвиток великого аграрного бізнесу зі стратегією розвитку сільських територій на засадах зрівноваженості.

The agricultural sector occupies a significant share in the Ukrainian economy, which is why the author analyzes the role of the bank credit market in providing agricultural enterprises with financial resources. Relying on theoretical and methodological research, two groups of factors have been singled out that generate the specifics of lending to farmers. The current state of capital investment financing through bank lending is presented. Interest rates on bank loans and volumes of lending to agricultural enterprises are considered. The rating of the largest creditors of the agricultural sector of Ukraine is formed. The dependence of gross value added on the volume of agricultural lending has been studied. The state regulation of specialized banks in order to create the most favorable conditions for lending to agricultural enterprises is substantiated.

The aim of the study is a theoretical and methodological generalization of the process of strategic management and determination, through strategic planning, of ways of development of system important banks of Ukraine under conditions of uncertainty of their functioning environment. As a result of the study of foreign and domestic experience, the theoretical and methodological concept of strategic planning of the banking system is formulated. The authors analyze the goals, missions and visions of the strategies of system important banks, assess the state of development of system important banks in Ukraine in the current conditions and identify the key areas of strategic planning. It is found that system important banks of Ukraine occupy a predominant share in the structure of both certain types of banking income and financial performance. In addition, it is determined that strategic planning should be based on the reliability and completeness of economic indicators and non-financial indicators. In particular, the indicators of the bank’s share in the activity among banking structures are important for characterizing its competitive position and the level of efficiency of its strategy among competitors. It is researched that system important banks are predominant in the banking services market, and their network of branches is widely distributed. The strategic development of these banks should be aimed at the possibility of retaining this share of the banking services market. The authors improve the theoretical and methodological approach to the strategic planning process in a bank on the principles of introducing an inclusive component of further development, which will provide for a sustainable accelerated growth of the country’s economic power on the basis of financial inclusion, a radical increase in the welfare of individual members of society and society as a whole. It is specified that such approaches to organizing the formation of strategies of system important banks will also ensure sociopolitical stability and form an appropriate level of national security.

Researching the problems of banking supervision in the course of the policy of cleaning the banking system of Ukraine is of particular importance. The issues of efficiency of regulation of the activities of commercial banks with the help of economic standards of the NBU remain topical. The article is aimed at a theoretical-methodical substantiation of the NBU economic standards system and identifying the peculiarities of their application as instruments for regulating the banking activities. The state of compliance with capital, liquidity and credit risk standards by commercial banks of Ukraine is examined. A correlation and regression analysis of the impact of credit risk standards on the volumes of overdue credit arrears of banks is carried out. Ways to improve the system of regulation of the activities of commercial banks based on the principles developed by the Basel Committee on Banking Supervision are proposed. A further proposal is made as to introducing an additional economic standard for the regulation of credit risks, which would assess the risks of repayment of loans. In addition, it will be expedient for Ukraine to build a conceptual banking supervision, which will ensure close interaction of components in order to improve the efficiency of banking institutions. A comprehensive system of banking supervision should diagnose the level of risks and implement systems of their management at the level of each separate banking institution.

The research is aimed at theoretical and practical aspects of financial planning of enterprises in conditions of volatility and instability of the external environment. Based on the generalization of approaches to the essence and the meaning of financial planning, its semantic characteristics are determined in terms of methodology in both broad and narrow context. The process of evolution of financial planning is considered from the point of view of formation of systems of financial economic activity management of enterprises, three stages of its genesis with specification of advantages and disadvantages are distinguished. The principles, types and methods of planning are systematized. The stages of financial planning at enterprises are distinguished and their role in balancing financial stability in the process of formation, accumulation, distribution and use of financial resources is determined. Based on the stages of financial planning, three main subsystems of activity planning (strategic forecasting, ongoing financial planning and operational planning of financial activities) are described. On the basis of the analysis of existing problems in financial management in case of instability and recurrence of crisis phenomena, a mechanism for organizing financial planning at enterprises is proposed. The need to improve the effective generation of cash flows in the long term is distinguished, taking into account strategic and long-term financial plans based on the scenario financial planning method.