Lending against the pledge of future crops is one of the main ways of using agrarian receipts. The authors propose enhanced understanding of the necessity of introducing agricultural receipts as a modern tool. The article provides detailed characteristics of possible financial tools intended to be used in agrarian business. Agricultural payments are identified as a method of progressive lending which ensures balancing and granting of rights both to the lender and the borrower. In their research, the authors of the article have developed an algorithm of lending against the pledge of future crops and assessed the applicability of foreign experience in terms of the development of suggestions on how to provide agricultural enterprises with the associated opportunities. With the use of agrarian receipts, credit facilities adapt to farmers' needs. For example, they are structured by cultivation, which makes it possible to issue the credits quicker and cheaper. Receipts can be used as collateral for obligations related to banks, suppliers and other creditors. They serve as an innovative and effective tool for stimulating lending in the agricultural sector. Lending against the pledge contributes to the improvement of investment attractiveness of the agrarian sector and ensures the use of agricultural incomes as an alternative and modern lending mechanism.

The article examines the practice of providing financial services in the conditions of security electronic business and outlines the preconditions for the transformation of financial services using various forms of electronic banking. The phases of development of Internet banking and use of mobile banking are considered. The international practice of electronic banking on the example of Poland with a detailed analysis of clients and the characteristics of the leading Polish banks is analyzed. The market of domestic Internet banking services is characterized and the main problems that hinder its development in modern conditions are revealed. The advantages and disadvantages of the wide dissemination of Internet technologies in Ukraine are formulated. Almost all banks that occupy leading positions in the market of banking services offer e-banking services, as it enables clients, without attending a branch of banks, to carry out a wide range of banking operations: to manage the volume of resources on their own account; exchange currency; make payments and transfers; pay for services of mobile communication, Internet, utilities, taxes, fines. The introduction of innovative forms of remote-servicing expands the profile of traditional risks and creates new sources of their occurrence. Therefore, the process of identifying security risks in the use of electronic banking, assessments and risk minimization techniques is a prospect for further research.

Abstract. The experience of European countries in terms of a perfect budget process and high financial discipline is important in the presence of a set of problems in the process of decentralization, which must be taken into account and eliminated in advance. This article examines the scientific and applied aspects of decentralization, analyzing the experience of European countries and outlines methodological approaches to assessing the development of local communities in modern conditions. Important aspects are outlined and the advantages and disadvantages of the impact of financial decentralization on the processes of effective development at the local level are systematized. Emphasis is placed on the need for a comprehensive reform of local self-government, which will primarily include a reform that will relate to the administrative-territorial system and the redistribution of powers and resources between different levels of government. Guidelines for the development of local budgets in the main are as have been identified. A conceptual model of territorial community development in the conditions of financial decentralization is proposed, which provides for an effective combination of budget potential, potential of economic entities, households and financial institutions and their interaction. The structure of budget revenues in European countries is analyzed. The focus is on the level of subsidies with in-depth analysis. A method of monitoring and evaluating the effectiveness of administrative and financial decentralization in terms of determining the financial capacity of the united territorial communities has been developed. It is noted that the solution of the problems of financial decentralization should be carried out on the basis of studying, generalizing and taking into account the best international experience. The world experience in the structure of local budget revenues in European countries is studied. The scientific novelty of the obtained results is represented by a set of theoretical and practical aspects of the study, namely proposals on the current state of the main activities of local governments to enhance entrepreneurship in the community in the context of implementation of international experience. Keywords: territorial community, financial decentralization, financial resources, local budget, tax revenues, subsidies, resource potential. JEL Classification J11 Formulas: 0; fig.: 6; tabl.: 2; bibl.: 19.

Содома Р., Агрес О., Шматковська Т. Платіжні системи в умовах діджиталізації Запропоновано теоретичне розуміння платіжної системи та розглянуто особливості функціонування платіжних систем України на сучасному етапі. Детально зображено ринок платіжних систем та його структуру. Виокремлено кількість платежів та переказів. Здійснено огляд статистичної звітності щодо незаконних дій з платіжними картками. Окреслено заходи підвищення рівня безпеки платіжної системи України. Подано пропозиції щодо підвищення надійності платіжної інфраструктури як однієї з ключових цілей оверсайта в контексті забезпечення фінансової стабільності. Для цього у цій статті розглядається ринок платіжних систем, а саме необхідність дослідження платіжної організації, учасників, розрахункових банків як окремих економічних суб'єктів, що складають платіжну систему, а також дослідження окремої платіжної системи та її взаємозв'язків. Проаналізовано незаконні дії з платіжними картками. Окреслено заходи щодо підвищення рівня безпеки платіжної системи України. Значну увагу приділено діяльності оптової (СЕП НБУ) та роздрібної платіжних систем, які є взаємопов'язані між собою елементами, що підвищують можливість поширення системних ризиків у разі порушення їхньої діяльності, а також високим рівнем концентрації на ринку платежів та переказів, що здійснюються за допомогою окремих платіжних систем України, платіжною організацією яких є НБУ. Важливим є надання можливості банкам удосконалити порядок виконання платежів в особливий період у разі неможливості роботи банку в СЕП у штатному режимі.Доведено, що сучасні платіжні системи є однією з важливих та основних частин фінансової інфраструктури України.Ключові слова: транскордонні перекази, система електронних платежів, платіжні системи, інноваційні сервіси, платіжні картки. Sodoma R., Ahres O., Shmatkovska T. Payment systems in the conditions of digitalizationThe article offers a theoretical understanding of the payment system and discusses the peculiarities of functioning of the payment systems of Ukraine at the present stage. The payment systems market and its structure are presented in detail. Payments and transfers are highlighted. The authors of the article have reviewed the statistics on illegal payment card transactions. Measures to improve the security of the payment system in Ukraine are outlined in the research. The authors make suggestions on improvement of the reliability of the payment infrastructure, as one of the key objectives of overnight delivery in the context of ensuring financial stability. For this purpose, this article addresses the payment systems market, namely the need to investigate the payment organization, participants, banks, as separate economic entities that make up the payment system, as well as the study of the individual payment system and its relationships. Adopting the methodology of problem solving, this article analyzes illegal actions with payment cards. The article outlines the measures on improvement of the security of the payment system in Ukraine. Much attention is ...

To assess the effectiveness of the management of land resources for agricultural enterprises suggested factors affecting the market for agricultural products, which integrates a system of environmental, economic and social indicators in this area. The paper highlights main theoretical aspects of the land resource management of the agricultural enterprises. The essence of land resource management is shown based on the definition of the objects of management, which are land resources of agricultural enterprises, subjects of management, which are landowners and employees of such agricultural enterprises, and objective of management, which is providing and maintaining the efficiency of land resources usage as a key factor of agricultural production. The land market and its structure are presented in detail. The characteristic structure of land resources leading European countries. Described prospects management of land resources of agricultural enterprises. A complete analysis of mortgage lending secured by agricultural lands has been carried out. A decrease in the number of agricultural enterprises, which is mostly connected with imperfections of land governance, formed in the state, has been identified. Relationships between strengths and weaknesses of agricultural enterprises, opportunities, and threats of efficient land use have been identified. Scenarios of economic development have been considered, which should be taken into account while developing a strategy.