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вул. Ушверситетська, 31, м. IpniHb, Ки'вська обл., 08201, Укра'на e-mail: oksanaskvur81@gmail.com
ДАННЫЕ ОБ АВТОРЕ
Лисничук Оксана Андреевна, кандидат экономических наук, доцент, доцент кафедры финансов имени Л.Л.Тарангул Университет государственной фискальной службы Украины ул. Университетская, 31, г. 1рпень, Киевская обл., 08201, Украина e-mail: oksanaskvur81@gmail.com
DATA ABOUT THE AUTHOR
Lisnichuk Oksana, PhD of Economic Sciences, associate professor, assistant professor of the Department of Finance named after L. L. Tarangul University of State Fiscal Service of Ukraine University street, 31, Irpin, Kiev reg., 08201, Ukraine e-mail: oksanaskvur81@gmail.com
Подано до редакци 22.03.2019 Прийнято до друку 14.04.2019
УДК 336.14 https://doi.org/10.31470/2306-546X-2019-42-199-204
СУЧАСНИЙ СТАН Ф1НАНСОВО1 ПОЛ1ТИКИ ТА БЮДЖЕТНОЙ БЕЗПЕКИ УКРА1НИ
Малишко В. В.
Предметом досл'1дження е фнансова полтика та бюджетна безпека.
Метою е дослдження сучасного стану фнансовоУ полiтики та бюджетноУ безпеки УкраУни.
Методи, що були використан в процес'1 досл'дження: метод порiвняльного аналзу, узагальнення, статистичний та iншi методи дослдження.
Результати роботи. У статт/ охарактеризовано сучасний стан фнансовоУ полiтики та бюджетноУ безпеки УкраУни, проаналзовано державний борг, бюджетний деф/'цит та видатки державного бюджету на фнансування потреб оборони та безпеки. Зазначено, що е УУ вагомим завданням та як зд'!йснюеться реалiзацiя финансово)' полiтики держави. Вказано на фактори, як'! потрiбно враховувати при формуваннi финансово)'полiтики на середньострокову перспективу, УУголовн проблеми. Звернута увага на важливе питання для впровадження вдповдноУ фнансовоУ полiтики. Проанал1'зовано бюджетну безпеку держави, УУ основн завдання. Визначено УУ найважливШ критерУУ та, що вона повинна забезпечувати. Вказано на те, що е вихдними характеристиками та основними загрозами бюджетноУ безпеки, основн ндикатори та прiоритети УУ змцнення.
Галузь застосування результат¡в: Мнютерство фнанав УкраУни, Верховна Рада УкраУни.
Висновки. У статт'1 зроблений аналiз державного боргу УкраУни (у 2016 роц вн становив - 1929759 млн. грн., у 2017 роц - 2141674 млн. грн., у 2018 роц - 2168627 млн. грн., станом на 31.01.2019 року вн становив - 2171918 млн. грн.), дефциту державного бюджету УкраУни (у 2016 роц вн становив - 70130 млн. грн., у 2017 роц - 47850 млн. грн., у 2018 роц - 94116 млн. грн., станом на 31.01.2019 року вн становив - 90732 млн. грн.), видатк/'в державного бюджету на фнансування потреб оборони та безпеки (у 2016 роц вони становили 58097 млн. грн., у 2017 роц - 68859 млн. грн., у 2018 роц - 98800 млн. грн., станом на 31.01.2019 року вони становили - 102910 млн. грн.).
Аналiзуючи дан державного боргу, бюджетного дефциту та видатк/'в державного бюджету на фнансування потреб оборони та безпеки можна сказати про те, що на сьогодншнш день нам е над чим працювати, пот^бно знаходити шляхи виршення багатьох проблем, як виникають, задля процвтання нашоУдержави.
Ключов'1 слова: фнансова полтика, бюджетна безпека, державний борг, деф1'цит, соц/'ально-економiчнi процеси, економiчне зростання.
СОВРЕМЕННОЕ СОСТОЯНИЕ ФИНАНСОВОЙ ПОЛИТИКИ И БЮДЖЕТНОЙ БЕЗОПАСНОСТИ УКРАИНЫ
Малышко В. В.
Предметом исследования является финансовая политика и бюджетная безопасность.
Целью является исследование современного состояния финансовой политики и бюджетной безопасности Украины.
Методы, использованные в процессе исследования: метод сравнительного анализа, обобщения, статистический и другие методы исследования.
Результаты работы. В статье охарактеризировано современное состояние финансовой политики и бюджетной безопасности Украины, проанализированы государственный долг, бюджетный
© Малишко В. В., 2019
Економiчний вюник ушверситету | Випуск № 42
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дефицит и расходы государственного бюджета на финансирование нужд обороны и безопасности. Отмечено, что является ее весомой задачей и как осуществляется реализация финансовой политики государства. Указано на факторы, которые нужно учитывать при формировании финансовой политики на среднесрочную перспективу, ее главные проблемы. Обращено внимание на важный вопрос для внедрения соответствующей финансовой политики. Проанализировано бюджетную безопасность государства, ее основные задачи. Определены ее важнейшие критерии и, что она должна обеспечивать. Указано на то, что является исходными характеристиками и основными угрозами бюджетной безопасности, основные индикаторы и приоритеты ее укрепления.
Область применения результатов: Министерство финансов Украины, Верховная Рада Украины.
Выводы. В статье сделан анализ государственного долга Украины (в 2016 году он составлял - 1929759 млн. грн., в 2017 году - 2141674 млн. грн., в 2018 году - 2168627 млн. грн., по состоянию на 31.01.2019 года он составлял - 2171918 млн. грн.), дефицита государственного бюджета Украины (в 2016 году он составлял -70130 млн. грн., в 2017 году - 47850 млн. грн., в 2018 году - 94116 млн. грн., по состоянию на 31.01.2019 года он составил - 90732 млн. грн.), расходов государственного бюджета на финансирование потребностей обороны и безопасности (в 2016 году они составляли 58097 млн. грн., в 2017 году - 68859 млн. грн., в 2018 году - 98800 млн. грн., по состоянию на 31.01.2019 года они составляли - 102910 млн. грн.). Анализируя данные государственного долга, бюджетного дефицита и расходов государственного бюджета на финансирование нужд обороны и безопасности можно сказать, что на сегодняшний день нам есть над чем работать, нужно находить пути решения многих возникающих проблем ради процветания нашего государства.
Ключевые слова: финансовая политика, бюджетная безопасность, государственный долг, дефицит, социально-экономические процессы, экономический рост.
CURRENT STATE OF FINANCIAL POLICY AND BUDGETARY SECURITY OF UKRAINE
Malyshko V. V.
The subject of the study is financial policy and budgetary security.
The purpose is studying the current state of financial policy and budgetary security of Ukraine.
The methods used in the research process: method of comparative analysis, generalization, statistical and other research methods.
The results of the work. In the article the current state of financial policy and budgetary security of Ukraine is characterized; the state debt, budget deficit and the expenditures for financing the needs of defence and security are analyzed. The important task of the state financial policy and the ways of its implementation are noted. The factors to be taken into account in financial policy-making for the medium-term perspective and the main problems of financial policy are identified. The attention is paid to the important issues of the relevant financial policy implementation. The budgetary security of the state with its main tasks is analyzed. Its most important criteria and what it should provide are defined. The initial characteristics of budgetary security and its leading threats are shown as well as the main indicators of budgetary security and priorities for its strengthening.
The field of application of results: the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine.
Conclusions. The article contains the analysis of the state debt of Ukraine (estimated at UAH 1929759 million in 2016, UAH 2141674 million in 2017, UAH 2168627 million in 2018, UAH 2171918 million as of 31.01.2019), the deficit of state budget of Ukraine (estimated at UAH 70130 million in 2016, UAH 47850 million in 2017, UAH 94116 million in 2018, UAH 90732 million as of 31.01.2019), the state budget expenditures for financing the needs of defence and security (estimated at UAH 58097 million in 2016, UAH 68859 million in 2017, UAH 98800 million in 2018, UAH 102910 million as of 31.01.2019).
Analyzing the data of state debt, budget deficit and state budget expenditures for financing the needs of defence and security we can say that today there is much work to do. It is necessary to find the ways of solving many problems for our country's prosperity.
Keywords: financial policy, budgetary security, state debt, deficit, social and economic processes, economic growth.
JEL Classification: E62, H61-H63, O47
Formulation of the problem. In a difficult period for Ukraine, i.e. the annexation of the Crimea and the military conflict in the East of the country, the financial policy and budgetary security of Ukraine are of great importance for research and analysis.
Problems in the state are increasing, and they require urgent studying and solutions, because it is financial policy and budgetary security that influence the economic development of our country and its safety.
In Ukraine actually none of the government Agencies constantly coordinates the financial policy as a whole.
An important task of the state financial policy is to increase the financial resources of the country as a whole based on the GDP basic factors growth. One of the important elements of the financial policy should be its focus on eliminating the disparities in primary income distribution between labour, capital and government.
A financial policy plays an important role for population welfare and for the country defense increase. That's why the topic proposed is always relevant and will require further research.
Analysis of recent research and publications and the unresolved part of the problem. The research of the state financial policy and budgetary security was conducted by such well-known Ukrainian scientists as O. Bilyk, I. Valuyskiy, E. Gataullina, L. Zveruk, V. Kravets, V. Malyshko, S. Onuschenko, T. Sitash, O. Tarasova, V. Yaschuk, etc.
The study of financial policy and budgetary security should be based on scientific conception of society economic development and produce the real current and strategic results. However, the individual components of such policy and directions of its development are not sufficiently investigated for today, and therefore require further scientific research.
The purpose is studying the current state of financial policy and budgetary security of Ukraine.
Presentation of the main material. Financial policy of the state is one of the main areas of its activity, and it is aimed at efficient allocation of financial resources and their use for sustainable development of the country. The objectives for fiscal policy are the efficient allocation of financial resources, the formation of financial control mechanism as well as economic and social processes regulation and stimulation.
To improve the welfare of citizens, financial policy should aim to economic growth increase, and that calls for providing the level of optimization of gross domestic product distribution. Financial policy should have a clear strategy and take into account the capabilities and needs of the national economy.
According to Gataullina E., «the priority activities of the state financial policy, which are implemented in countries with developed and transformational economies, are increasing the fiscal efficiency of the tax system, improving public finance management, improving the efficiency of medium-term budgetary planning and forecasting mechanism, decreasing in indicators of structural budget deficit and state debt, budget expenditure optimization» [1].
Fiscal policy is one of the main tools for the development of society and regulates social and economic processes. In the period of structural reforms it is necessary to enhance the impact of such a tool as state financial policy on the state's economy and to improve the mechanisms for economic growth. It is important to create such structure of the financial system, which would be based on the interaction of economic processes state regulation and self-regulatory mechanisms, and this requires the appropriate institutional system with developed financial institutions. Adaptation to changes in the structure of financial relations and to the influence of external economic factors is an important task of financial and economic policy.
Kravets V. in her study noted that «the formation of financial policy for the medium-term perspective needs to take into account the influence of exogenous and endogenous factors determining trends in socio-economic development on the economic system. The exogenous factors include the gross domestic product growth rates for the countries generating the demand for main groups of goods of domestic exports, the level of prices for export products and imported energy, the volume and structure of foreign investment, the situation on the world financial markets, which affects the ability of the state to carry out borrowings and operations on refinancing state debt. The internal economic factors include the share of gross domestic product redistribution through the budget and public target trust funds, the forecasted amount of budget revenues and expenditures, budget deficit (surplus), the amount of direct and guaranteed state debt, the ratio of savings and investment in the economy, monetary regulation» [2].
As it was investigated by Malyshko V., «the implementation of the state financial policy is carried out in the form of a set of measures implemented through the financial law, financial system and financial mechanism with the aim of full discharge the functions of the finances. Through the norms of financial law and the elements of financial system and financial mechanism the implementation of the statements of state economic development concept is carried out. If the latter is absent, one can hardly speak about any financial policy of the state» [3, p. 4.3].
Today the Ukrainian scientists exploring the financial policy of Ukraine note that its main problems are competitiveness and the lack of growth dynamics of the Ukrainian economy as well as the introduction of a new model of financial development. Solving these problems properly will give our state the impulse for moving forward, and it will have higher positions in the rankings among the most developed countries of the world. Sitash T. noted that deepening the course of market reforms on the innovative principles and their acceleration, the radicalization of systemic transformations can provide a progressive development of the state [4].
State financial policy is an important component of the economic policy of the state. The main types of financial policy include fiscal policy, monetary policy and state debt management policy. These types reveal the essence and the formation of financial policy of the state as a whole, since the economic development and budgetary security of the country depend on their implementation.
The current fiscal policy is developed on the basis of the requirements of financial strategy, taking into account the economic conditions formed. It involves overcoming the financial crisis taking place nowadays.
Each state should take care of its economic growth. For this it is necessary to create a system for stimulating the effective management of public financial resources.
In our opinion, the important factors that influence the negative development of financial policy and budgetary security are a huge deficit of state budget, growth of domestic and external state debt, the large number of unprofitable and low-profitable enterprises, growth of construction in progress. So we need to develop a strategy that would allow to avoid these phenomena and to find the optimal ways of overcoming them. Financial policy implemented through the financial system of the country does not meet the standards of economically developed countries of the EU.
As Yaschuk V. notes, «the main directions of financial policy for the medium term are the optimization of budget deficit size, improving the efficiency of budget expenditures formation and use of budget funds, strengthening the regulatory function of the tax system, implementation of liberal monetary policy, improving the system of public finance management with simultaneous stimulation of economic growth through appropriate institutional and financial mechanisms» [5].
The military conflict taking place in the East of Ukraine has led to the imbalance of the budgetary system. This is what causes the concern about financial security of the state. According to Tarasova O., «the budgetary security
of the state is the condition of ensuring the public finance solvency and financial stability that enables government authorities to perform their functions as effectively as possible» [6].
As Zveruk L. and Bilyk O. note, «budgetary security is the ability of budgetary system to ensure the financial independence and sustainability of the state and to use the state budget funds effectively while carrying out the functions of social protection; public administration and international activities; financing science, education, culture and health care; insuring the national security and defence; implementation of investment and environmental policy» [7].
As the addition to the previous definition, Zveruk L. notes that «the budgetary security of the state is the condition of solvency (level of budget potential) of the state in carrying out its functions considering the balance of revenues and expenditures of state and local budgets as well as the feasibility, legality and efficiency of using the budgetary funds at all levels» [8].
After analyzing the budgetary security definition, one can see that its most important criteria is the effective use of borrowed funds for financing the budget expenditures, identifying the necessary goals that would meet the interests of the state, control over the efficiency of using budget funds according to the budget legislation.
Budgetary security is the financial stability of public finance as well as the assistance to public authorities in performing their functions effectively.
Budgetary security is estimated by the ratio of state budget deficit (surplus) to GDP, in %; the level of GDP redistribution through consolidated budget, %; the ratio of aggregate payments for state debt servicing and repayment to the state budget revenues, %» [8].
The main characteristics of budgetary security should be the ratio of revenues to expenditures of the state budget and consolidated budget. If these characteristics do not meet the budgetary security, the other indicators will be violated.
It is also considered that the ratio of tax to non-tax revenues ensures the instability of budget revenues as a whole, but tax revenues are more stable and economically justified, therefore they have a positive effect on the level of budgetary security of the state.
The economic growth of our state will be achieved if the tax burden on domestic producers is reduced; the reduction of state expenditures will lead to a reduction of the budget deficit of Ukraine. It is these indicators that will be the priority areas for reforming the country's economy [9].
The main threats to the budgetary security are:
- a high level of state debt which was estimated at UAH 1929759 million in 2016, UAH 2141674 million in 2017, UAH 2168627 million in 2018. As of 31.01.2019 it was estimated at UAH 2171918 million (Table 1);
- a large deficit of the state budget which was estimated at UAH 70130 million in 2016, UAH 47850 million in 2017, UAH 94116 million in 2018. As of 31.01.2019 it was estimated at UAH 90732 million (Table 2);
Table 1. State Debt of Ukraine, UAH min.
2016 2017 2018 2019 (as of 31.01.2019)
External State Debt 980185 1080310 1099408 1101898
Domestic State Debt 670646 753399 761089 764657
State Guaranteed External debt 259843 294685 297810 295170
State Guaranteed Domestic Debt 19084 13280 10320 10193
Total 1929759 2141674 2168627 2171918
*Source: based on data of the Ministry of Finance of Ukraine ¡https://www.minfin.gov.ua].
Table 2. State Budget Deficit, UAH mln.
2016 2017 2018 2019 (as of 31.01.2019)
Net Loans 177261 120 437 71681 73678
Revenue from Privatization 189 3 377 355 17100
Revenue from Financial Transactions -107319 -75 964 22080 -46
Total 70130 47850 94116 90732
*Source: based on data of the Ministry of Finance of Ukraine ¡https://www.minfin.gov.ua].
- an increase in the share of state budget expenditures for financing the needs of defence and security, which were estimated at UAH 58097 million in 2016, UAH 68859 million in 2017, UAH 98800 million in 2018, UAH 102910 million as of 31.01.2019 (Table 3).
Table 3. State budget expenditures for financing the needs of defence and security, UAH mln.
2016 2017 2018 2019 (as of 31.01.2019)
The Ministry of Defence 58097 68859 98800 102910
*Source: based on data of the Ministry of Finance of Ukraine ¡https://www.minfin.gov.ua].
After analyzing the indicators of budgetary security it can be noted that public finances currently are not stable, and this fact has a negative impact on the economic development of the state and the budgetary security of Ukraine [6].
To strengthen the budgetary security the state has the task of creating an environment (economic, social, political, legal) that will balance the budgetary and tax processes. These processes must have such priorities as the development of mechanisms to avoid threats to the state budgetary system, to support the budgetary sustainability of the state, the development of budget decentralization, the reduction of the budget deficit and the national debt, and control over financial resources [10].
Conclusions. Financial policy is a component of the state economic policy that ensures the economic growth and has a clear direction.
After analyzing the financial policy and budgetary security of Ukraine we can note that during the military conflict taking place in the East of Ukraine, the situation in our country is unstable. The state debts are mounting, although among the positive indicators there is an increase of expenditures for the needs of the Ukraine Armed Forces for the state security.
Budgetary security is an instrument of ensuring and regulating the state social and economic development; it determines the financial stability of the state development, maintaining the integrity and unity of the financial system and overcoming all kinds of threats in the financial sector.
The ways of improving the situation in our country are the investigations and suggestions of the appropriate measures to improve the financial situation using the foreign experience.
Literature
1. Gataullina E. I. State financial policy in countries with developed and transformational economies. URL: http://nbuv.gov.ua/UJRN/ecvu_2015_27(1) __25.
2. Kravets V. I. The main directions of financial policy in the conditions of economic transformations. URL: http://www. economy.in.ua/?op=1 &z=4151&i=8.
3. Malyshko V. V., Puchko A. A. Financial policy of Ukraine at the present stage. The Path of Science. 2017. Vol. 3, No. 1. P. 4.1-4.8.
4. Sitash T. D. State financial policy: pragmatics and issues. The Academic Review. 2015. No. 1(42). P. 2934. URL: http://nbuv.gov.ua/UJRN/ao_2015_1_6.
5. Yaschuk V. V. Financial policy in the conditions of economic transformation. URL: https://knteu.kiev.ua/file/NzM10Q==/ab0627d04c00563fc649a7575cb93e21.pdf.
6. Tarasova E. V. Financial policy and budgetary security of Ukraine. URL: http://nbuv.gov.ua/UJRN/echp_2018_10_1_11.
7. Zveruk L. A., Bilyk E. G. Budgetary security as an important priority in the development of the budgetary system of Ukraine. URL: http://nbuv.gov.ua/UJRN/mnjie_2017_2_8.
8. Zveruk L. A. Financial security is the basis for sustainable development of Ukraine. URL: http://nbuv.gov.ua/UJRN/binf_2016_7_21.
9. Valuyskiy I. A. Current state of ensuring the budgetary security of Ukraine. URL: http://www.confcontact.com/2016-ekonomika-i-menedzhment/7_valyjskij.htm.
10. Onyshchenko S. Fundamentals of forming an effective state policy aimed at ensuring the budgetary security. URL: http://papers.univ.kiev.ua/1/ekono mika/articles/onishchenko-s-bases-of-public-policy-formation-directed-at-ensuring-budget-secur_24560.pdf.
References
1. Gataullina, E. I. Derzhavna finansova polityka u krayinax z rozvynutoyu ta transformacijnoyu ekonomikoyu [State financial policy in countries with developed and transformational economies]. URL: http://nbuv.gov.ua/UJRN/ecvu_2015_ 27%281%29__25.
2. Kravets, V. I. Osnovni napryamy finansovoyi polityky v umovax ekonomichnyx peretvoren [The main directions of financial policy in the conditions of economic transformations]. Retrieved from: http://ww=1&z=4151&i=8.
3. Malyshko, V. V. (2017). Finansova polityka Ukrayiny na suchasnomu etapi [Financial policy of Ukraine at the present stage]. The Path of Science. Vol. 3, No. 1, Pp. 4.1-4.8.
4. Sitash, T. D. (2015). Finansova polityka derzhavy: pragmatyka ta problematyka [State financial policy: pragmatics and issues]. Academic Review. No 1(42), S. 29-34. Retrieved from: http://nbuv.gov.ua/UJRN/ao_2015_1_6.
5. Yaschuk, V. V. Finansova polityka v umovah ekonomichnyh peretvoren [Financial policy in the conditions of economic transformation]. URL: https://knteu.kiev.ua/file/NzM1OQ= =/ab0627d04c00563fc649a7575cb93e21.pdf.
6. Tarasova, O. V. Finansova polityka i byudzhetna bezpeka Ukrayiny [Financial policy and budgetary security of Ukraine]. URL: http://nbuv.gov.ua/ UJRN/echp_2018_10_1_11.
7. Zveruk, L. A., Bilyk, O. G. Byudzhetna bezpeka yak vazhlyvyj priorytet rozvytku byudzhetnoyi systemy Ukrayiny [Budgetary security as an important priority in the development of the budgetary system of Ukraine]. URL: http://nbuv.gov. ua/UJRN/mnjie_2017_2_8.
8. Zveruk, L. A. Finansova bezpeka - osnova stabilnogo rozvytku Ukrayiny [Financial security is the basis for sustainable development of Ukraine]. URL: http://nbuv.gov.ua/UJRN/binf_2016_7_21.
9. Valuyskiy, I. A. Suchasnyj stan zabezpechennya byudzhetnoyi bezpeky Ukrayiny [Current state of ensuring the budgetary security of Ukraine]. Retrieved from: http://www.confcontact.com/2016-ekonomika-i-menedzhment/7_valyjskij.htm.
10.0nyshhenko, S. Zasady formuvannya efektyvnoyi derzhavnoyi polityky, oriyentovanoyi na zabezpechennya byudzhetnoyi bezpeky [Fundamentals of forming an effective state policy aimed at ensuring the
budgetary security]. URL: http://papers.univ.kiev.Ua/1/ekonomika/articles/onishchenko-s-bases-of-public-policy-for mation-directed-at-ensuring-budget-secur_24560.pdf.
Даш про автор А
Малишко Вiталiна Валерпвна, кандидат економiчних наук, доцент кафедри фшанав, банмвськоТ справи i страхування
ДВНЗ «Переяслав-Хмельницький ДПУ iменi Григорiя Сковороди» e-mail: dinis 2207@ukr.net orcid.org/0000-0001-8906-9060 Researcher ID: Y-4360-2018
Данные об авторЕ
Малышко Виталина Валериевна, кандидат экономических наук, доцент кафедры финансов, банковского дела и страхования
ГВУЗ «Переяслав-Хмельницкий ГПУ имени Григория Сковороды» e-mail: dinis 2207@ukr.net
DATA ABOUT AUTHOR
Malyshko Vitalina, PhD in Economics, Associate Professor, Chair of Finances, Banking and Insurance Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University e-mail: dinis 2207@ukr.net
Подано до редакци 13.05.2019 Прийнято до друку 04.06.2019
УДК 338.48:336 https://doi.org/10.31470/2306-546X-2019-42-204-210
Ф1НАНСОВЕ ЗАБЕЗПЕЧЕННЯ ТА ПОДАТКОВ1 АСПЕКТИ РОЗВИТКУ ТУРИСТИЧНО1 Д1ЯЛЬНОСТ1 В УКРА1Н1
Мармуль Л. О., Романюк I. А.
Предметом досл'дження е теоретичн!' й практичнi аспекти зд'!йснення фнансового забезпечення та оподаткування туристичноУ дiяльност/ в Укра'Ун'!.
Метою роботи е виявлення особливостей фнансовоУ д'яльност'! й специфiки оподаткування туристичних п1'дприемств та розробка практичних рекоменда^й щодо Ух удосконалення.
Методолог'чною основою статт'1 стали як загальнонауков'¡, так i спецiальнi методи наукового пзнання. Були використанi методи: д'алектичний, монографiчний, сторичний, системно-структурного аналзу й синтезу, проблемно- та програмно-цльового пдходв, визначення фнансових результат'¡в i податкових нормативiв.
Результати роботи. У статт'1 визначен особливост'! досягнення та врахування фнансових результат'¡в д'яльност'! туристичних пiдприемств, оператор'т i агент'т. Виявлено специфку оподаткування й види податк/'в, Ух недолки й переваги. Обфунтовано напрями удосконалення фнансування, оподаткування й д'яльност'! загалом з метою пдвищення ефективностi й конкурентоспроможностi туристичноУ галуз у на^ональному, европейському та глобальному вим1'р1'.
Галузь застосування результат¡в. Висновки й результати статт'1 можуть бути використанi у навчально-науковому процес економ'чних факультет'в вищих навчальних заклад'в. 1х доцльно передати для практичного використання в управлiннi туристичною д'яльн'стю на р'вн'! пiдприемств, при адмМструванн'! податк/'в, у дiяльностi громадських оргашзацш, сльських громад.
Висновки. Визначено, що недолки у процес фнансування д'яльност'! туристичних п1'дприемств й адмМстрування податк'т призвели до виникнення сукупност'! проблем Ух розвитку. Це низький р'тень податковоУ культури як результат зневажливого ставлення з боку платниюв податк'т щодо Ух сплати; широке застосування схем ухилення в'д сплати податк'т; значна бюджетна заборговансть з в'дшкодування податку на додану вартсть.
Тому заходи з розвитку та удосконалення податковоУ системи щодо п1'дприемств туристичноУ галуз'! повинн враховувати виявлен недолки та спиратися на концепц'УУ пдвищення податковоУ дисциплни платниками податк'т з одне сторони, а також на зменшення Ух к'тькост'!, обсягiв, ун'ф 'кацю з сторони фскальноУ служби та нших '¡нститут'т - з '¡ншо'У. Це сприятиме пдвищенню Ух конкурентоспроможностi, у т.ч. в глобальному вим1'р1'.
Ключов'1 слова: туристична д'яльн'сть, пiдприемства, фнансування, оподаткування, туристичнi послуги, ефективнсть, управлння, адмМстрування.
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Економiчний вюник ушверситету | Випуск № 42
© Мармуль Л. О., Романюк I. А., 2019
