Background. The accumulated disproportions in the development of globalization processes in combination with the current bio-economic crisis exacerbate the need for sound awareness of the future structure of the world economy in the XXI century. Analysis of recent research and publications. Despite the broad support for the idea of different countries’ inequality in the global competition and the idea of the global economy’s organization as a world-system, the systematic research on the development of the global world system in the XXI century is not presented in the scientific literature. The aim of the paper is to determine the perspectives and the vectors of geo-economic transformations in the XXI century, to assess the likelihood of changes in the composition and boundaries of concentric circles of the world-system order of the global economy organization. Materials and methods. The study is based on a comparative analysis of the backgrounds and the tendencies in the development of countries belonging to different concentric circles of the world-system in the XX and XXI centuries, their ability to move from one circle to another. The dialectical connection between the dynamics of geo-economic transformation and their inability to cope with the stability of the previously established world-system order of the global economy organization is substantiated. Results. The study of the dynamics of the role of some countries in the technological structure of the global economy, incoming and outgoing foreign investments, extraction and consumption of natural resources, human capital formation and exploitation, migration processes illustrates the gradual transformation of the global economy, which is insufficient to change its world-system organization. Conclusion.Despite the change of certain geo-economic trends in XXI century, in particular, the transformation of peripheral countries from outsiders to leaders of eco­nomic growth, strengthening their involvement in the international movement of capital, reducing the rate of labor migration, etc., in the XXI century the constancy of modern composition and boundaries of concentric circles of the world-system order of the organization of the global economy will be observed.

Background. The organization of export activities of domestic enterprises is characterized by a very low level of public authorities’ support for producers in the international market. It is beneficial to rethink the potential opportunities for further development of various mechanisms of institutional support for exports, with the objective of increasing their added value and diversifying target markets. Analysis of recent research and publications has shown that despite some scientific progress, the issue of properly characterizing the development of state policy aimed at improving the institutional framework of exports support in Ukraine remains unresolved. The aim of the article is to substantiate the organizational and legal principles of transformation of institutional mechanisms of the development of foreign trade policy of the state and export activities of domestic enterprises. Materials and methods. System of complementary methods of scientific research of economic processes and phenomena with the use of statistical and analytical materials, as well as the results of own previous researches have been used in the study. Results. The level of development of export potential of the domestic economy has been analyzed. It is proved that in the conditions the inevitability of a global economic crisis, the priority of state regulation is to protect the interests of Ukrainian exporters in foreign markets. The main goals of formation of the institutional mechanism of export support of domestic enterprises have been analyzed. Based on the study results of the current regulatory framework and analysis of international experience in export regulation, it is proved that there are necessary prerequisites for the transformation of the existing system of state support of exports. The creation of a single integrated full-featured trade support vertical is justified, which should flexibly and effectively respond to the needs of domestic exporters and provide a wide range of services and support tools. Conclusion. The transformation mechanism, which does not require additional costs of administrative and financial resources is proposed, it is designed to optimize the existing extensive system of state support of domestic exporters in foreign markets. Further steps of creation an effective state export strategy with clear key indicators of its effectiveness are suggested, through the implementation of which the integrity of the state foreign policy will be achieved, an effective system of state policy to ensure national economic interests in the world market, fully consistent with modern realities of international economic relations.

Background. Solution of the strategic tasks of sustainable economic growth, overcoming the effects of the global epidemiological crisis, informatization, digitalization, innovation, integration of the economy determine the need to form a new vector of tourism system development, based on the transformation of the economic concept of Industry 4.0 in the paradigm of Society 5.0. The aim of the articleis to diagnose the trends and challenges of the tourism industry in the context of the formation of a new paradigm for the development of the economy of the future –Society 5.0, forecasting opportunities and strategic prospects that arise as a result of their implementation. Materials and methods. The theoretical and methodological basis of the article are the classical concepts of economic development, evolutionary and systemic approaches to research. General scientific and special research methods have been used: abstraction, analysis and synthesis; systematization, decomposition; analytical, logical and historical generalizations. To structure the inherent characteristics and conceptual trends in the development of society 5.0, a forecasting method has been used. Results. The article examines the phenomenon of Society 5.0 at the global and industry (tourism) level. Theoretical generalization of the provisions of the concepts of society development at different hierarchical levels of the economic system allowed implementing the foresight concept of Society 5.0 in the field of tourism, determining global trends in the field of realization of potential opportunities for the development of the tourism industry. Defining trends in Society 5.0 in the field of tourism, allowed to state economic, organizational and managerial social and environmental challenges, risks and threats as a consequence of the implementation and strategic provisions of the concept. It is sub­stan­tiated that the implementation of the management model Society 5.0. will create unique opportunities, competitive advantages and will provide economic, social and environmental benefits for the tourism industry. The evaluation of the effectiveness of the concept Society 5.0 provisions imple­men­tation and the level of innovative development of tourism entities on the basis of a multi-attribute approach by determining the portfolio of quantitative and qualitative parameters and attributes taking into account the organizational, managerial, economic, social aspects of the activity was carried out. Conclusion. Tourism as a phenomenon of social development, its scale and socio-economic potential, multifunctionality in meeting the complex of consumer needs will ensure a rapid recovery of growth rates of basic indicators in this area, even in the face of unfavourable world market conditions. From these positions, tourism, which is one of the leading areas of socio-economic, cultural and political development of most countries and an essential part of the consumer behavior model in the scale of a significant proportion of the world’s population, is able to implement the concept of "Society 5.0" and become a global driver of socio-economic development.

Background. Ukraineis the only country in the world where tourist fee rates are differentiated for domestic and inbound tourism from the size of the minimum salary. Different tax rates can lead to reputational losses, as such practice can be considered discriminatory because it does not correspond to the established European one. The analysis of the recent researches and publications has shown that despite the presence of separate scientific studies on the taxation of tourism entities in terms of accoun­ting for taxes and fees, there is a need to determine the mechanism of tourist fee collection. The aim of the article is to present the results of the comparative analysis of tourist fee collection mechanisms in the world practice of tourism business and projects to amend the Tax Code of Ukraine on these issues, as well as development of proposals to eliminate the destructive impact of fee collection on domestic tourism. Materials and methods. The regulatory framework of mainly European countries on the mechanisms of tourist fee payment, the works of domestic scientists and practi­tioners, media materials, Internet resources, as well as the appeal of the professional community to the state authorities to amend Ukrainian legislation have been used in the study. Empirical methods of scientific research have been applied: systematization and generalization, description of the research results and their implementation in practice. Results. The results of the comparative analysis of the mechanisms of tourist fee payment in the world practice of conducting tourist business and projects of amendments to the Tax Code of Ukraine are presented. Proposals for the elimination of the destructive impact of fee collection on the development of domestic tourism have been developed. Conclusion. The proposed changes will ensure compliance with the principle of equality of all taxpayers before the law, social justice, prevention of any manifestations of tax discrimination and equal competitive conditions in the market of hotel services, aswellas simplification of the tourist fee administration.

Background. During the COVID-19 pandemic, companies face the challenge of pre­venting declining business activity, financial stability and maintaining employment. Analysis of recent research and publications. The problems of economic recovery after the pandemic and the practice of supporting the employer’s brand, aimed at main­taining and supporting staff are actively discussed inthe articles. The pandemic and the associated economic crisis must lead to changes in the structure of the economy, which will be more prepared for natural shocks. The aim of the article is to identify the main risks of Ukrainian producers from the introduction of quarantine measures in accordance with the COVID-19 pandemic, prio­rities of economic activities to restore Ukraine’s economy, as well as best practices aimed at supporting the employer’s internal brand by companies in various fields. Materials and methods. Theindicators of the analysis of the state of economic development in Ukraine, the results of a survey of 99 Ukrainian companies on the treat­ment of personnel in May 2020 in connection with the pandemic of COVID-19were the research materials. A wide range of methods of statistical and qualitative analysis, syn­thesis of scientific information hasbeenused. Results. The proposed approach to the prioritization of Ukraine’s branches of eco­nomicsis based on determining their contribution to GDP, the total number of employees and gross profit per employee. Itallows them to determine collectively their contribution to overcoming the recession caused by the pandemic. According to this structuring, it is possible to restore gradually certain types of economic activity and their state support. The analysis alsohas elicitedchanges in the strategy of building internal and external brands by certain companies as employers: giving online lectures to support the mental health of employees, continuing corporate training, the introduction of virus protection; single online fitness and yoga; to support the external brand among students due to the suspension of recruitment, companies are implementing online training projects to raise awareness as an employer. Conclusion. The study showed that some companies, even in quarantine, spent time and resources to support their employees and took some steps to overcome the anxiety of general instability: the threat of contracting the COVID-19 virus and the financial crisis. Another important job of recruitment agencies is to work with students as prospective employees to give them confidence in future employment and the opportunity to do an online internship.

Background. With a significant number of bankrupt enterprises in Ukraine, an objective and comprehensive assessment of liquidity does not lose its relevance and continues to be important for both individual businesses and their business environment. Analysis of recent researches and publications. Despite a large number of scientific works on the analysis of liquidity of the enterprise, the existing methodological approaches to determining its level are generalized, they are considered autonomously, only within the coefficient method, and, consequently, do not take into account the relationship, interdependence, and conditionality with other financial and economic processes and phenomena. The aim of the article is to substantiate the possibility and feasibility of application in the context of liquidity analysis of the factor method with the subsequent implementation of its key task, which is to identify factors and model their functional relationship with the efficient indicator. Materials and methods. General scientific methods of dialectics, comparison, analogy, analysis, synthesis, theoretical systematization, and generalization were used in the research. Results. The theoretical basis for the application of deterministic modeling of factor liquidity systems was the study and refinement of the economic essence and its main features. It is proved that the process of transformation of assets into cash must be considered from the standpoint of the duration of the conversion of property values into cash, which is due to the period of their passage through the relevant stages of the cycle. This vision of assets liquidity has allowed to model factor systems, the practical use of which in the financial analysis will contribute to a more complete information support of the management of current assets and liabilities of the enterprise. Conclusion. Further search of opportunities to improve this technique will allow to invent an effective tool for optimizing assets and liabilities, and increase the quality of real liquidity management of the enterprise, aimed at achieving a faster turnover of current assets.

Background. An improving the quality of social protection of the population should be accompanied by effective changes in the country’s financial policy, improving the mechanisms of public administration of socio-economic development of society. At present, it is necessary to deepen the theoretical foundations of financial security of social protection, taking into account the relevant historical experience, which will strengthen the impact of financial regulation on social development in the country. The aim of the article is to disclosure of preconditions of the origin and features of formation of the financial maintenance of social protection of the population. Materials and methods. The dialectical, historical and structural methods were used in the work to reveal the preconditions of the origin and characteristics of the peculiarities of the system formation of financial provision of social protection of the population; methods of analysis, synthesis, factor were used to determine the directions of development of mechanisms for financing social benefits. Results. The preconditions for the emergence of financial support for population social protection of the have been revealed. The peculiarities of the formation of social protection of the population as a system of financial relations and a tool to stimulate the development of the main productive force of society have been determined. The analysis of the financial security of social expenditures in the mid-nineteenth and early twentieth centuries has been carried out. The main factors influencing the level of social protection of the population and the development of the fundamental foundations of the financial support of this area have been identified. Conclusion. The tribal form of protection of individuals and charity, which have functioned for centuries, are gradually being replaced by state support and the development of private social assistance. Industrialization, migration, demographic changes have become the main prerequisites for the creation of centralized mechanisms for regulating social protection. Gradually, various forms, methods, techniques, tools of financial support of social protection of the population appear, which are transformed in accordance with the requirements of social development, accompanied by the creation of an appropriate financial mechanism.

Background. In the current conditions of the COVID-19 pandemic and the eco­nomic recession caused by it, it is important to create fundamental basis for restoring positive economic dynamics. One of the promising areas of implementation is to improve the quality of the environment. It is important for Ukraine to adapt foreign experience in the field of ecologicaltaxes, which will compensate for the budget losses and improve living conditions and security of society. The aim of the article is to systematize the experience of the ecologicaltaxation system in European countries, which will increase the fiscal and regulatory effectiveness of eco­logicaltaxation, improve the institutional frameworks mechanism of their administration. Materials and methods. Scientific researches of domestic and foreign scientists are the theoretical and methodological basis of the presented article. Its complex nature has determined the need of a systematic approach application, synthesis and analytical eva­luation, scientific abstraction. Results. The directions of further improvement of domestic system of ecological taxation, taking into account its fiscal and regulatory aspects are offered. The European expe­rience of ecological taxes collection is generalized and systematized. The fiscal mechanism of reducing pollutant emissions into the environment has been studied. The peculiarities of fun­ctioning of taxes on energy resources are determined. The principles of differentiation of excise tax rates on oil products according to ecological criteria are determined. Conclusion. Restructuring of the subsystem of transport taxes and fees in the direc­tion of greater consideration of the criteria of pollution and consumption is the priority in modern conditions. It is important to take into account the empirical experience of the EU countries in the collection ofecologicaltax in terms of emission of pollutants into the atmosphere as a consumption tax and to ensure the targeted incentives for ecologicaltaxation. It is important and necessary to implement in practice and adapt to domestic conditions such elements of ecologicaltaxation as the differentiation of excise tax rates on oil products on environmental fuel indicators in combination with regulations on the con­tent of harmful substances.

Background. The development of Ukraine as a socially oriented state presupposes observance of social guarantees for all citizens. The pension system in Ukraine is the main component of social protection of the population, because the social balance in society is maintained at pension benefits. Analysis of recent research and publications proves that some aspects of the impact of demographic processes on the development of the pension system of Ukraine, the assess­ment of sources of financial support to the PFU need further research. The aim of the article is to analyze the development of the pension system of Ukraine and highlight the problems of the Pension fund of Ukraine. Materials and methods. Methods of comparison, graphic, table, economics and sta­tistics method were used in the process of the research. Results. The peculiarities of the population age structure in the pension provision of Ukraine are considered. It has been investigated that although the minimum pension is not the same as the minimum subsistence level, almost all payments from the state budget are linked to this value. A common indicator of the pensions level is the replacement ratio, the analysis of which demonstrates the size of the gap between salaries and pension benefits. It is determined that a constant tendency of non-fulfillment of the plan both in terms of income and expenses is observed in the Pension fund of Ukraine, which has a negative impact on the living standard of the citizens of retirement age. Conclusion. The article argues that the pension system needs a radical reform, which should be aimed at forming the budget balance and financial stability of the pension insurance system of Ukraine, which will serve as a basis for society and the state social security in the future.