Background. Applying FinTech’s achievements transforms taxation by providing new opportunities and creating specific challenges for tax authorities, taxpayers, govern­ments at the national and global levels. Theanalysis of recent research and publications showed that despite the existence of certain scientific achievements further study of the problem of using financial techno­logies in the practice of tax administration is needed. Theaim of the researchis definition of priorities of using financial technology tools in the tax administration system in conditions of digitalization processes strengthening in public administration. Materials and methods. The works of domestic and foreign scientists on the tax administration and the use of financial technology tools in the tax area have become the theoretical and methodological basis for writing the article. The research was conducted using the methods of theoretical generalization, comparative analysis, analysis and synthesis. Results. The tools of financial technology are the basis for overcoming tax admi­nistration problems. Big Data helps improve tax collection, risk assessment and anti-tax fraud. The application of artificial intelligence in the tax field allows to assess tax risks, control transfer pricing, identify types of tax behavior, automate the process of taxing com­plex taxes. The scope of application of block chain in taxation is consumption taxes, personal income tax, control over transfer pricing. Conclusion. Financial technology tools can be effectively applied at all stages of tax administration and optimize the activities of all participants in tax relations. For taxpayers, financial technologies will help reduce paperwork and streamline accounting and reporting. For tax authorities, taxpayers’ business activity will be more transparent, tax risk assessment will be optimized and tax fraud detection opportunities will increase. This will increase the tax revenues to the state and local budgets, reduce corruption in the tax authorities.

Background. An important area of economic management is corporate finance, which in a market economy play a decisive role in the functioning of the financial system of the country. Only in the nineties of the twentieth century, the emphasis in research and educa­tion began to shift to corporate finance, due to the development of a market economy and the importance of financial management in ensuring the effective operation of the enterprise. The aim of the article is to identify current trends in the theory and practice of corporate finance, to identify the main vectors for developing training programs for specialists in this field. Materials and methods. The research is based on the principles of a systematic approach and was carried out using general scientific, statistical research methods, questionnaires. Results.Despite significant improvements in the theory of corporate finance, this is a rapidly evolving field of science. Thus, recently there has been a rethinking of the established financial models and the study of new issues regarding the harmonization of finan­cial interests of stakeholders, the methodological principles of financial strategy and financial capacity formation, new forms of organizational and information support of financial management in the light of business digitalization. An integral approach to the interpret­tation of the content of financial management begins to be dominated, which should coordinate the activities of all structural subdivisions in different functional areas and mana­gement circles, which introduces new requirements for specialists in this sphere and approaches to their training in the higher education system of Ukraine. Conclusion.An analysis of the financial situation of Ukrainian enterprises shows that the quality of this management is inadequate, which is confirmed by the results of questionnaires, during which the main problems of the organization of corporate finance management in Ukraine were identified. The practice of training specialists in corporate finance at the Kyiv National Uni­versity of Trade and Economics has been analyzed. A sufficient level of scientific and per­sonnel background for the training of such specialists was found, significant progress in this direction and continuous improvement of this work.

As aim of this article the author wants to motivate the reader to be prepared to solve all upcoming problems that will occur in nearly all fields of our life especially in the nation­nal and global economy, in social relations, international competition and politics. Espe­cially countries like the Ukraine with its highly educated population can discover chances, to strengthen its economic power and position in the future world economy which will be disrupted by this evolution.

Background.Taxes constitute the main lever for formation of revenue part of the consolidated, state and local budget. Tax security of the state, satisfaction of needs of the society and growth in welfare depend on the efficiency of tax management. At the current stage of economic transformations, it is important to ensure the development in the sphere of tax security of the state by increasing the institutional capacity of the authorities which implement budgeting and tax policy. Theaim of the article is to show the essence of tax security of the state as well as to substantiate the priority directions in order to strengthen tax security under conditions of economic transformations. Materials and methods.Theoretical and methodological basis of the study is con­stituted by modern scientific works of foreign and domestic scientists related to ensuring tax security of the state. In order to determine current condition of tax security of the state, we have used a complex of scientific methods and approaches and, namely, structural, functional, systemic, factor and comparative analysis. Results. We have shown the economic essence of tax security of the state as an instru­ment for ensuring sustainable social and economic development of the country. We have analysed and assessed macro-fiscal indexes of tax security as well as indexes of efficiency of taxes and charges management. It has been established that in order to strengthen budgeting and tax safety it is necessary to increase the level of coordination of measures of the budgeting, tax and monetary policy directed towards minimization of negative conse­quences of the Tanzi effect. We have substantiated the proposals for strengthening tax secu­rity of the state in order to increase the institutional capacity of the national tax system under conditions of economic transformations. Conclusion. In order to strengthen tax security of the state, it is important to implement an institutional reform of the system of authorities in charge of tax and customs policy, improve the quality of planning and transferring tax proceeds to the budget of the country, adapt tax basis to changes in the macroeconomic environment, strengthen functio­nal capabilities of counteraction against tax evasion, improve the mechanisms for detec­ting, assessing and monitoring fiscal risks, systematize current tax benefits and establish new ones, expand the range of service functions during tax management, increase the level of trust in fiscal authorities, increase transparency over the course of formation and use of tax revenue from the country budget, reduce asymmetric information and transaction losses during tax regulation.

Critical analysis and definitions systematization of the "enterprise’sstrategic poten­tial" concept are carried out. Possible varieties of potentials were identified on the basis of data processing of different scientists researches, and key components of strategic poten­tial of trade enterprises (small and large trade networks) based on the results of researches at existing trade enterprises of Ukraine were identified. The concept of "construct of the enterprise’sstrategic potential" was introduced into scientific circulation. The model of impro­vingthe construct of enterprise’sstrategic potential is developed. A fragment of filling one of the constituents of the strategic potential construct on the example of a small trade enterprise is presented.

Background.The effectiveness of the functioning of individual business entities (enterprises) depends on multiple factors, the main places among which occupy the modern economic knowledge possessed by owners and top managers. Understanding and systema­tization of this knowledge allows us to distinguish certain applied economic concepts that affect the formation of behavior of the subject of business in the market and to some extent determine the effectiveness of business activity. This requires a more profound study of changes in economic thought and the search for the applied application of new knowledge in the business economy. The aim of the article is to study the process of transformation of theories of the enterprise (firm) and the characterization of modern applied economic concepts (partial theories) that affect the efficiency and effectiveness of business activity. Materials and methods. Methodological basis of the research is the system of gene­ral scientific and special methods, in particular: analysis and synthesis, systemic and complex approach, monographic and abstract-logical method. Results. The genesis of development of economic views on the theory of the enterprise (firm) is explored; the content of the main contemporary applied economic concepts (partial theories) that have a direct impact on business is systematized and disclosed. Conclusion. It was proved that the new trends of modern economic development cause the emergence of partial economic theories, theapplied aspects of which it is expe­dient to implement in economic education and in business management processes.

Background. The development of the market for movie demonstrators, as evidenced by the increase in the box office over the last three years in Ukraine, as well as the increase in the number of cinemas and halls, necessitates a scientific study of the specifics of the promotion of this field. Analysis of recent research and publications has shown that the scientists have developed the basic concepts of the concept of promotion, the relationship with the enterprise communication policy, summarized the components of this process and its classification, considered practical examples of promotion in various fields –from tourism to public admi­nistration. The business sphere determines the specifics of the concept of promotion, and the high rate of technological aspect development makes the process of research of this category continuous, manifesting itself every year in different ways. Therefore, this topic needs to be developed in the context of exploring contemporary cinema chains. The aim of the article is to analyze the system of cinema promotion to understand the general trends of the market of cinema demonstrators’ networks, to identify inefficient and outdated instruments, to find new promotion opportunities to determine the overall marketing strategy of the cinema network. Materials and methods. The methods of scientific analysis and synthesis, theoretical generalization and comparison were used in the research process. Results. A comparative analysis of the concept of "promotion" is carried out; its interpretation is considered by various domestic and foreign scientists. The statistical indi­cators for the definition of the cinema network market in Ukraine are presented. On the basis of analytical material the definition of the concept of "promotion of the cinema network" was developed. Promotion methods, using by cinema networks and its classification are discussed. The main trends in communications have been identified and assumptions have been made about the future prospects for the promotion of cinema networks. Conclusion. Having considered the praxiological methods of promotion of cinema, it is determined that they contain a combination of classical instruments of communication policy, and also support modern general trends to large-scale representation in the Internet. Previous studies of scientists, the scientific interests of which included promoting to other industries, and communications areas of business of cinema chains have not been con­sidered in full, while in Ukraine over the past 10 years, the cinemas have undergone many changes and are now rebuilding their popularity and the attention of consumers in the general field of entertainment. This determines the prospects of further study of the cinemas promotion, their theoretical description and search of the best channels of communication and promotion policy in general, which will be the foundation for developing a successful marketing strategy for the cinema chain.

Background. Digital transformation in social production is a change that is caused by the influence of interconnected factors: new technologies, changes in consumer behavior and new business models. For brands, digital transformation involves changing and adapting to new business conditions through innovation, which influences sales growth, profitability and company value. Recent researches and publications analysis. The theoretical basis for the digital transformation of all modern social processes was the concept of the knowledge economy of a post-industrial society, which was formed by such scientists as D. Bell, J. Galbraith, E. Toffler and others. The study of transformational processes in business and the formation of new business models with the use of digital technologies were carried out by O. Gudz, S. Ilya­shenko, L. Fedulova, L. Frolova, ?. Natorinaand others. Digital transformations in marketing were studied by F. Kotler, G. Katadjaya, I. Setiavan, O. Marchuk, M. Oklander, E. Romat and others. Sufficiently developed is the issue of forecasting the future development of society in general with the use of digital technologies. At the same time, problems remain related, in particular, to the issues of management at the level of individual brands and the identification of the digital technologies impact on their future value. The aim is to investigate the impact of the social production digital transformation factors on changes in business models, which contributes to increasing the value of brands; to substantiate the necessity of integrating the digital strategy into the overall marketing strategy of the company and its use as a defining tool for building a strong brand in today’s competitive environment in the digital environment. Materials and methods. The materials from the reports of the 2019 World Economic Forum in Davos, the Brand Finance Global 500 companies and Smart Insights (Marketing Intelligence) Limited have been used in the research, as well as scientific publications, which allowed the use of scientific methods for analysis and synthesis, system-structural analysis, comparison, logical generalizations to establish a link between the development and imple­mentation of modern digital technologies in the business model and marketing strategies of the world-known brands and the growth of their value. Conclusion. In the context of modern digital transformation of social production and fierce competition, the success of companies is ensured by the introduction of innova­tions, rapid adaptation to digital change and diversification of activities. This is confirmed by the analysis of data from Brand Finance Global 500 in 2019, carried out in the article. The most successful brands in the world operate in the field of digital technologies, actively carry out scientific research and innovate in their activities. The need to use digital technologies for brands is conditioned by the influence of techno­logical, psychological and social factors, which appear in the emergence of new technologies and changes in consumer behavior. Such transformations lead to the need to change business models and apply strategies, technologies, methods, and tools of digital marketing. It is the digital transformation of business and marketing that results in a reduction in the cost of money and time, both for traders and consumers, which leads to an increase in the value of delusions in the eyes of the latter and, accordingly, increase sales, profitability and value of companies.

Background. Since the beginning of building a Ukrainian market economy the profession of an economist has become very popular and the role of economic education in connection with business development is growing nowadays. The trade sphere is not an exception and is in dire need of highly qualified personnel. Analysis of the recent researches and publications. Some aspects of specialists training in economic sphere are covered in the papers of national and foreign scholars. The study of issues related to the peculiarities of professional activity of specialists in the field of trade is mostly concentrated on highly specialized professions in trade sphere. Therefore, it can be stated that there is no systematic scientific research and publications on practical issues concerning training of economists for the trade sphere. The aim of the article is to analyze the demand of specialists with economic profile for the employers of the trade industry and to determine their professional tasks, response­bilities and opportunities for a career construction. Materials and methods. The informational background of the study was the official data of the state institutions and publications in the personnel web portals. A number of general and special scientific methods of economic research have been used, including methods of generalization, comparative analysis, systematization, etc. Results. The modern sphere of trade faces the issue of lack of professionals and specialists with experience, including economists. Educational institutions have responded to the needs of trade sector and started developing and improving training programs for future specialists in this field. In the course of mastering all the disciplines envisaged in the curriculum, the future specialist in trade economics is gradually acquiring the following competences: information, methodological, functional, social and personal. Conclusion. Thus, the profession of an economist is quite demanded in the labor market in all sectors of the national economy, including the sphere of trade. Although a large number of specialists in this profile are graduated from educational institutions, many business entities still need qualified economists.

Background. The determining factor in the successful activity of modern enterprises is the level of employees’ professional development as a basis for the professionalism formation. High skilled managers are forced to constantly set themselves and solve complex strategic tasks for development of enterprises. The aim of the article is the theoretical substantiation of the essence and importance of the professionalism of managers as a scientific concept, as well as the search for reserves of its growth at domestic industrial enterprises. Materials and methods. During the research, the following general scientific and special methods of knowledge were used:analysis and synthesis, deduction and induction, systematization, analytical-systematization, system approach and generalization. Results. The term "professionalism" is often used to refer to a set of certain personal characteristics that ensure the success of the work. The success of the manager’s profes­sional activity is due to the high level of interest in his work. However, the most important problem is the lack of professional training of managers, which forms the shortage of skilled management specialists. Unfortunately, the economy and science of Ukraine have lost considerable opportunity and time to increase the professionalism of managers, when the main world economies laid the foundations of the information society and industry 4.0. The development of industry will have significant prospects, with the introduction of professional management. In Ukraine, scientists and practitioners are constantly discus­sing the best ways of developing a digital economy. Industry is currently lagging behind other digitization sectors, primarily due to the lack of quality managerial training. Conclusion.Thus, the true professionalism of the manager is not only in the ability to make effective decisions, but also in the ability to understand the meaning of their ideas, to adjust people in the organization to perceive these ideas, but, above all, to adhere to them. Current industry requirements 4.0 open up the potential professional managerial reserves for the industry of the future.

The article is substantiation of the actual importance of systematic scientific studying the resort-recreational sphere as a socio-economic and regional component of the national economy. There has been grounded the needs for a systematic analysis of the currently available approaches to structurisation of the recreational, touristic-recreational, resort-recreational and touristic systems. A particular personally developed model of the resort-recreational system has been suggested and justified.

Background. Applying FinTech’s achievements transforms taxation by providing new opportunities and creating specific challenges for tax authorities, taxpayers, govern­ments at the national and global levels. Theanalysis of recent research and publications showed that despite the existence of certain scientific achievements further study of the problem of using financial techno­logies in the practice of tax administration is needed. Theaim of the researchis definition of priorities of using financial technology tools in the tax administration system in conditions of digitalization processes strengthening in public administration. Materials and methods. The works of domestic and foreign scientists on the tax administration and the use of financial technology tools in the tax area have become the theoretical and methodological basis for writing the article. The research was conducted using the methods of theoretical generalization, comparative analysis, analysis and synthesis. Results. The tools of financial technology are the basis for overcoming tax admi­nistration problems. Big Data helps improve tax collection, risk assessment and anti-tax fraud. The application of artificial intelligence in the tax field allows to assess tax risks, control transfer pricing, identify types of tax behavior, automate the process of taxing com­plex taxes. The scope of application of block chain in taxation is consumption taxes, personal income tax, control over transfer pricing. Conclusion. Financial technology tools can be effectively applied at all stages of tax administration and optimize the activities of all participants in tax relations. For taxpayers, financial technologies will help reduce paperwork and streamline accounting and reporting. For tax authorities, taxpayers’ business activity will be more transparent, tax risk assessment will be optimized and tax fraud detection opportunities will increase. This will increase the tax revenues to the state and local budgets, reduce corruption in the tax authorities.