Tax relations of enterprises with a state take a significant place in their state and economic life, as it is evidenced by the appearance of tax accounting, which is fixed in legislation. The analysis of burden of taxation is rather a relevant issue for Ukraine's economy at the present stage of development because the rate of the burden of taxation is the main criterion of efficiency of the state's tax system, the formation of which is tried to be initiated in the project of Tax Code. Because of the insufficient level of the burden of taxation, the government budget receives fewer means, and that's why the government of the state won't be able to perform their functions effectively and completely. To provide the optimum level of the burden of taxation is one of the first-priority tasks of the tax system of each country. The purpose of the paper is to research the existing practice of taxation of activity of the enterprises of Ukraine, which allows analysing the tendencies of the level of burden of taxation according to the norms of tax law and developing proposals for its optimization. Methodology. The informational and methodological base of research is the statistical data of the Ministry of Finance of Ukraine, the official site of the State Statistics Service of Ukraine, laws and regulations concerning taxation in Ukraine, materials of scientific periodicals and the Internet resources. To achieve the purpose of the research, the following methods have been used: knowledge of formal and dialectic logic, systemic and structural analysis. Results. The tendencies of the burden of taxation in Ukraine have been analysed according to such directions: analysis of types of charged payments to the state budget of Ukraine, analysis of volumes of compensation on value-added tax, analysis of new taxes and fees for an individual, analysis of burden of taxation in Ukraine according to the international ratings. The conducted researches showed that strengthening of rating of our country in the world economic scope in general and in different spheres in particular (trade, financial, social and so on) is impossible without the formation of the strong internal basis for development, which tax system provides. Ukraine has the potential for improvement of institutional, administrative, and economic levers in this sphere. Along with this, it is necessary to avoid actions, which allow "artificially" increase the rating of the country without real improvement in this sphere, because it can influence image and reputation of the country negatively, arousing mistrust towards the system of state administration and regulation. Practical implications. The recommendations, offered by the authors, according to the results of the research, can be useful both for the developers of the economic policy and for the subjects of business activity for the purpose of optimization of the burden of taxation in the country. Value/originality. The originality of the research, which has been carried out by the authors, is in the justification of the facto...

The main purpose of the article is to propose the effective instruments of motivation and stimulation of the medical staff within the modern Healthcare Reform in Ukraine. In the article, the main problems and challenges of the stimulation and motivation process of the medical personnel in Ukraine are viewed. The theoretical basis of the motivation process is considered. This article analyses the approach of the differentiation of the “stimulation” and “motivation” categories. The point is stressed that motivation’s main goal is a state change in the medical organization from the point of view of personnel management, and the stimulation is directed to confirming this state. So these two processes are the part of one strategic mechanism of the personnel management and should complement each other. The current situation in the labour market of the healthcare sector is examined. The main issues of this market are defined. And on the basis of the specified problems, the instruments and methods of stimulation of medical staff are proposed by the author. The system of grids as the part of the financial and monetary incentives at the medical establishment is offered with the purpose of its medical staff’s activity improvement. The practical importance of the scientific research results lies in detailing the motivation and stimulation process and its detailed analysis from the point of view of the healthcare sector, which is important for the further development of the healthcare sphere in Ukraine. Methodology. The methodological basis of the article is the complex of methods, including methods of scientific cognition, analysis and synthesis, systematization and scientific abstraction. The informational basis of the conducted research is the scientific works of the domestic and foreign scientists in the sphere of management and organization of health care, the statistical data of the State Statistics Service of Ukraine, legal and regulatory documents of the Ministry of Health of Ukraine. Results. The proposed mechanism of medical staff’s motivation and stimulation allows solving the problems related to the shortage of the medical staff, the quality of their activity and their performance improvement etc. Further research directions are aimed at the study of all aspects of managerial capital formation and improvement in the healthcare field.

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У статті досліджено історію проведення договірних матчів в Украї ні, проаналізовано ст. 393-3 «Протиправний вплив на результати офіційних спортивних змагань», визначено основні її прогалини, проаналізовано досвід інших країн стосовно боротьби з договірними матчами, запропоновано шляхи удосконалення кримінального законодавства у сфері вчинення корупції в футболі.Ключові слова: корупція у футболі, договірні матчі, протиправний вплив, шахрайство у спорті.Постановка проб леми. Останні роки в Украї ні однією з головних перепон розвитку вітчизняного футболу, окрім складного економічного стану в країні, є футбольні матчі різного ґатунку з фіксованим результатом. Такі матчі не тільки порушують головні правила будь-якого спорту, а саме правило чесної гри (Fair Play), а й демонструють відкриту зневагу до гравців, робітників команд, вболівальників, а також пов'язують причетних до матчів з фіксованим результатом з «брудним всесвітом корупції», що сприяє погіршенню корупційної ситуації в країні.Аналіз останніх досліджень і публікацій. Проблеми протиправного впливу на результати спортивних змагань у вітчизняному нау ковому середо вищі практично не досліджувались. Але після того як Кримінальний кодекс Украї ни був доповнений ст. 369-3 «Протиправний вплив на результати офіційних спортивних змагань» [1], у якій передбачено відповідальність за вплив на результати офіційних спортивних змагань шляхом підкупу, вчені почали частіше приділяти увагу цій проб лемі. Зокрема, темі противоправного впливу на результати спортивних змагань присвячені праці таких вчених, як: О. Семенюк, О. С. Бондаренко, А. В. Савченко та ін.Метою статті є дослідження вітчизняного та іноземного законодавства, проведення кримінально-правового аналізу статті 369-3 КК Украї ни «Протиправний вплив на результати офіційних спортивних змагань» та надання пропозицій щодо її удосконалення.Виклад основного матеріалу. З часів незалежності, в Украї ні пройшло дуже багато матчів з фіксованим результатом різного ґатунку, але за це наступала виключно дисциплінарна відповідальність від ФІФА та УЄФА. Ще з радянських часів фіксовані матчі проходили за участю лише двох сторін. Тобто про результати двох матчів домовлялися дві команди, щоб вирішити ті чи інші турнірні завдання, наприклад, обмінятися перемогами у першому і другому колі коли це буде необхідно. Варто зазначити, що про договірні матчі Чорноморця з Динамо Тбілісі у 1974 році розповідав у своєму інтерв'ю легендарний голкіпер одеського футболу, учасник «бронзової плеяди» Чорноморця 1974 року -Олександр Вікторович Дегтярьов [2].

The article explores problematic issues of defining crimes against state security during the Great Patriotic War. It is emphasized that, from the very beginning of the Great Patriotic War, the government of the USSR in a certain way formulates the main, conceptual doctrine in the field of management and combating state crime, in connection with which a number of provisions of the criminal legislation were radically transformed, where the main changes were mostly concentrated to increase the role of the repressive component of criminal punishment, and this circumstance was even more pronounced in areas of active hostilities. It is stated that the legislation of the reviewed period was characterized by signs of emergency legislation – wartime legislation, in connection with which many regulatory prescriptions were of a temporary nature – they were valid only for the period of the war. It is argued that in the studied period, the practice of criminalizing administrative offenses and disciplinary offenses is widely used, which established new formats for assessing socially dangerous acts against the security of the state. The provisions considered in the article make it possible to establish how, during the specified period, counteraction to socially dangerous acts was carried out, many of which were equated with state crimes by the legislator of that period. After all, it should be recognized, and this seems more than obvious, that the legislator of that period qualified most of the previously considered acts in wartime as treason to the Motherland – a grave crime against the state.