Background. Under present conditions the crisis, which led to a powerful reduction in consumer demand, became the powerful factors of trends in socio-economic development of Ukraine. Despite the fact that Ukraine has significant tourism and recreation potential, has the proper prerequisites to become a tourist destination, in 2015 it was not included in the ranking of countries attractive for tourism, because the aggregated nature of tourism activity leads to the underestimation of its importance to the national economy. Comprehensive tourism product is inherently interdisciplinary and, consequently, able to act as a «locomotive» of economic development. It means that for the tourist activity the process of multiplication of the economic effect, which determines the positive dynamics of the implementation of a comprehensive tourist product, is characteristic. The aim of the article is the analysis of methodical approaches to the assessment of the effect of tourism activities and the definition of existing methods of research of multiplication process of economic effect taking into account restrictions and opportunities of the calculation of indicators. Materials and methods. The materials of the world tourism organization, world economic forum, Statistical office of the European community, the Organization of economic cooperation and development, State statistics service of Ukraine, Department of tourism and resorts of Ministry of economic development and trade of Ukraine became the data base of the study of the multiplier effect in tourism. For a substantiation of methodical approaches to the assessment of the effect of tourist activities it was used a systematic approach, economic and statistical methods that ensured the combination of qualitative and quantitative aspects of the study, and special methods – graphical, ratings, sampling observation and comparative analysis. Results. The effect of tourism is generated in different links of the production chain: from creation to intersectoral implementation of a comprehensive tourist product, taking into consideration the fact that tourist services may be provided by business entities from any institutional units. There were considered the theoretical prerequisites and based the expediency of solving the problems of development of tourism as a component of the world market of goods and services. It is proved that the estimation of economic effect of tourism activities should be based on the definition of an index that characterizes the effectiveness of economic activity of subjects involved in the development and implementation of a comprehensive tourism product. It is defined the essence of the satellite accounts of tourism. It is summarized the scientific approaches to the calculation of the cumulative effect of tourism. Conclusion. The diversity of types of economic activities related to tourism necessitates their ranking according to the degree of profitability and the importance of development intensification. The lack of standardized methods for the assessment of the multiplier effect of tourism limits the objective evaluation of its economic potential for the raising of the national economy and generates a need to develop economically substantiated strategies for its development. Further scientific research as to assessment of the impact of tourism should become the part of an interdisciplinary synthetic science «tourismology» in the format of which the management methods and the trajectory of tourism development must be determined taking account the range of its impact on the national economy. Assessment of tourism activity through the multiplier effect will allow us to determine the cumulative effect and provide a possibility of economically and spatially based development of infrastructural, social and institutional potentials of tourism.

Background. Trade and economic ties with the EU occupy a significant place in the international economic relations of Ukraine. The Association and free trade zone agreement in a priori should promote their growth and, in particular, increase the volume of Ukrainian exports to the EU. However, its volume not only didn’t increase, despite the unilateral preferences granted by the EU to Ukraine in 2015, and even declined. In such circumstances, the ideas of increasing of competitiveness of Ukraine on European markets become very relevant. The analysis of the main researches and publications. Well-known foreign and domestic scientists paid attention to the essential character and features of manifestation of competitiveness. Despite the considerable amount of publications on these problems, profound and permanent transformation of the world economic system, which directly affect the essence and nature of economic competitions, causing deepening of researches on the theory and methodology of competition. However, the questions of the development of trade between countries in terms of competitive opportunities aren’t fully disclosed by scientists. The aim of the research is to clarify the competitive opportunities of Ukraine on the basis of the assessment of the current state of trade relations with the EU and the theoretical and methodological analysis of the basic concepts of competition in terms of the transformational development of the global economy. Materials and methods. The complex nature of the work is achieved via creative use and combination of general and specialized methods, including generalizing, analysis and synthesis, statistical analysis, system analysis. Results. Stages of economic cooperation between Ukraine and the European Union, starting from the moment of ratification of the Cooperation Agreement (1998) to the Association and Free Trade Area Agreement (2015) were researched. Herewith, the attention was paid to the research of trends of trade development between Ukraine and EU member states. The dynamics of changes in the volume of exports and imports for the indicated period, product structure and geographical priorities were analyzed. Positive and negative aspects of trade cooperation were disclosed, and also it was proved that the main problem of further development of trade between Ukraine and the EU is the low level of competitiveness of Ukrainian goods on the European market. On the basis of the analysis of the evolution of basic concepts of competition since the period of classical capitalism to modern information and innovative economy it was proved that Ukraine could successfully develop trade with EU countries, if its economy would be based on the modern concept of international competition. Conclusion. In today’s globalized world, a country can be quite competitive, if its economic policy will be built on the principles of competitive advantages, the theoretical background of which is stationed above, namely the formation of the economy of innovative and informational nature. For Ukraine, this problem is the most urgent. Its solution is in provision of conditions that would promote the creation and development of innovational oriented structures, increase funds for scientific research conduction and introduction of innovative products from the side of leading corporations, promoting the active development and operation of the Small Innovation Business, involving to the creation of innovative infrastructure of leading scientific institutions and universities.

Background. The global development of society in the twenty-first century is interpreted by mankind in various geopolitical and environmental contexts. Because of this the diplomatic format of cooperation between two countries and mechanisms of regulatory policy in the sphere of international trade change. Simultaneously with the liberalization of foreign economic activity the new forms of environmental protectionism appear, which is evidence to the aspiration of the country to seek compromise through a combination of political, economic, environmental and security interests in the area of international trade. Analysis of recent researches and publications. Actuality of the environmental vector of international trade is reflected in a number of scientific papers, in which the development and functioning of global trading systems, greening of international economic activities, international regimes of environmental management and safety, international trade law and environmental protection was studied. In the current research issues of range of problems of international trade insufficient attention is paid to improving the practice of mutually acceptable solutions as to improving of the environmental situation in the world. In this regard, the use of policy of environmental diplomacy in this area is appropriate due to the decrease of trading risks, contradictions and conflicts. The aim of this article is to determine the nature of compromises in the field of international trade in the spectrum of environmental diplomacy Materials and methods. According to the objectives of the study the methods of macroeconomic analysis are applied, which greatly deepen the understanding of new tasks in the development of international trade, reveal the specifics of environmental ideology and the modernization of society. Results. The contemporary processes of internationalization of economies of countries are based on the use of financial, natural and environmental resources. However, the liberalization of international trade is accompanied by the manifestation of external effects, positive and negative, which is a consequence of different environmental impacts: product, technology, scale, structural, political, and institutional. Now the international consolidation on the principles of progressive environmental diplomacy is important. In the emerging of architectonics of international trade, it is reasonable to regulate the intensity of export and import flows taking into account the environmental security for society and the natural environment. This integrated instrumentation should be focused on: promotion of environmental goods to foreign markets, access restrictions of dangerous imported goods; promoting of the greening of trade between countries based on strategic, operational and emergency response. Conclusion. Determining the nature of compromise in the area of international trade in the spectrum of environmental diplomacy, it should be noted that there is a significant base of scientific and practical developments in this field. However, the question of motivating countries and attracting the market agents to engage in constructive cooperation in the context of achievement of compromise in international trade using the mechanisms of environmental diplomacy remains open. The protection and lobbying of national environmental interests on the world markets, the constructive approach of trade negotiations, taking into account environmental externalities, the efficiency of counter country’s environmental policy, ratification of international treaties and their incorporation into the system of national environmental laws etc. acquire the economic expediency and priority.

Background. Complication of trade retail functions, increasing of competition, changes in the nature of growth and globalization of product markets and internationalization of domestic internal trade determine the necessity of acceleration of structural transformations in this subsystem on scientific principles. However, a number of issues regarding the methodology of the research and implementation of transformation processes in retail, strategy of its implementation, methodical, organizational and economic ensuring and change management tools with an aim of establishment of effective retail in Ukraine are still not resolved. The analysis of recent researches and publications showed that insufficient attention was paid to existing structural deformations that have the negative impact on both the economic efficiency of this sector of economic activity and the quality of the implementation of social functions by it. The aim of the research is the development of perspective model of retail trade for Ukraine. Materials and methods. A wide range of general scientific and special methods of economic research such as comparison, generalization, comparative, statistical and structural analysis etc. was used in the work. Results. Creating of new structural trade retail model will enable to enhance sectoral competitiveness of domestic trade, to form favorable preconditions to attract more customers, to increase profits of trade enterprises, which will have a positive impact on the social and economic situation of the state. Organizational design and development of new structural model of retail trade will allow to bring it to the qualitative growth trajectory, stabilize it as a subsystem of internal trade, intensify innovative activity, expand the scope of activity and service quality, increase the social and economic efficiency of trade enterprises functioning. According to the proposed structural model of retail trade the new formats of commercial facilities will develop in further transformation processes in this area. At the same time the creation and development of corporate and partner trading networks is promising. Conclusion. The current state of internal trade in general and, in particular, retail significantly lags behind the requirements of Ukrainian society and does not meet the global trends of development. The national economy needs the provision of sustainable development of domestic trade and increasing of the social and economic efficiency of commercial facilities. For domestic trade enterprises the perspective should be the expansion of domestic commercial enterprises activities through the creation and development of new types and formats of commercial facilities.

Background. In terms of the new knowledge-based socio-economic formation the problem of implementation of the new «metric system» assessment of the effectiveness of intangible assets management raises extremely acutely. During the search of the latest paradigm of international management the marketing assets can become its leading tool. Analysis of recent researches and publications. International marketing as a science emerged relatively recently and a concept was introduced by H. Davidson in 1983. The interest of scientists in this subject is steadily growing, in particular on the attempts to uncover the role of these assets in international business, to determine the optimal structure of the investigated assets, to assess the effectiveness of their use. Despite the high scientific interest in this subject, the authors are unable to find understanding in the formation of an unitary approach to the optimal structure of the elements of marketing assets system. The aim of this article is to define the role of marketing assets in the system of modern strategic management, to form the unified marketing assets system and to assess its impact extent on the effectiveness of international companies’ activities. Materials and methods. The methodological basis of the article is formal and structural-logical method, which allowed to systematize the views of leading scholars concerning the role of marketing assets in international management. The leading rating systems, which key characteristics of assessment are the closest to the qualitative characteristics of management effectiveness of these assets are the empirical basis for the regression analysis of selected assets influence on the effectiveness of international companies’ activity. Results. It was proved the determinant role of marketing assets as an effective set of tools of international marketing. In particular, there was proposed the own aggregated system of analyzed assets (the so-called «octagon»), and mathematically defined the degree of influence of each of them on the profit level generated by international companies. Conclusion. The results of the analysis show that the most powerful assets are: the brand, the availability of a formalized marketing strategy and marketing innovations. The consumer loyalty, marketing information system, internal marketing, company reputation and network assets have a slightly less impact.

Background. The nature of transfer pricing in foreign economic activities have been examined in the article, the purpose of monitoring of the usual prices have been defined, areas of activity that are subject to control have been described. The fourth edition of the law on transfer pricing operates today in Ukraine by which made a rather dramatic changes in the procedure of determining transfer prices. The analysis of recent researches and publications. Many foreign and domestic scientists paid attention to the issue of transfer pricing in their writings, considering it in the sphere of foreign economic activity at the level of inter-economic relations of legally separated business entities, which are associated by relations of control. However, the questions of the essence of Transfer Pricing as a mechanism of tax control over taxes paying and analysis of categories of controlled business transactions, methods of determining prices in controlled transactions and aspects of tax control of Transfer Pricing are still not sufficiently studied. The aim of the research Transfer Pricing in terms of application, consider new legal acts which regulate its mechanism. Materials and methods. Legal acts of domestic legislation regulations, scientific publications of domestic and foreign authors regarding these issues served as research materials. Such methods as logical, comparison and observation methods were used during the scientific research. Results. Changes in legal base for the regulation of mechanism of transfer-pricing requirements have been worked in the article and also the new versions of the procedure for recognition of economic operation under control in relationships with related party – non-resident have been considered. The question of concerning of tax differences of income tax in the case of making controlled transactions with non-residents to purchase goods and services have been considered. The example of buying of inventory holdings of non-residents – unrelated persons which registered in the state referred to in paragraphs. 39.2.1.2 of Tax Code of Ukraine have been considered. Outlined cases where tax differences may not apply. Norms of Tax Code of Ukraine have been analyzed to prove impartiality of prices in uncontrolled transactions. Conclusion. Problems of resolution of transfer pricing have been identified. In particular, rules clearly define the calculation of the profitability have been proposed, grouping operations, application of adjustments to the prices of products. It is appropriate to develop detailed guidance on the application of transfer pricing methods for financial transactions.

Background. At the present stage of improving of financial and budget relations in Ukraine the need for development of budget planning system and improving of the efficiency of budget expenditures increases. The above mentioned substantiate the importance of optimal division of limited scope of budgetary funds in areas of social and economic development, provision of the correspondence of the structure of budget expenditures to defined strategic goals of the country. The analysis of recent researches and publications. Among the important scientific researches of the issues of planning budget expenditures in the system of financial and economic regulation there are the works of John. Buchanan, M. I. Zapatrina, L. Lysyak, I. Lukianenko, A. Myarkovsky, Paul Samuelson, J. Chugunova, which are dedicated to it. The aim of the research is the disclosure of theoretical and methodological foundations of planning of budget expenditures in the system of financial and economic regulation, improving the mechanism of its functioning in the budget process. Materials and methods. Information and statistical data of the state statistical office, monographs and articles of domestic and foreign scientists are the materials of the research. In the scientific research a set of approaches and methods, including dialectical and structural were applied for the disclosure of the essence of budget planning in the system of social and economic development of the country. The results of the research. The theoretical and methodological principles of planning of budget expenditures in the system of financial and economic regulation, mechanism of its functioning in the budget process as a tool of improve of efficiency, effectiveness and transparency of budgetary funds using were analyzed in the article. Priorities at the division of budget expenditures and provision of increasing of the level of their effective use were defined. Conclusions. The system of budget control in the area of expenditure part of a budget significantly affects the stability of the financial system and macroeconomic balance. The issue of optimization of indicators of the budget deficit and budget expenditures, according to the priorities of economic policy of the country, improving the efficiency of the budget institute using in the area of «stimulation of domestic demand and economic growth is important». Disclosure of theoretical and methodological principles of planning of budget expenditures in the system of financial and economic regulation rises as an important issue in the works of domestic and foreign scientists, which is determined by global changes in the world economy.

Background. According to expert estimates, the cumulative impact of Ukraine’s accession to the WTO is positive for national economy. However, liberalization of foreign trade revealed problems of weakening of competitive positions of producers of agricultural food products. In addition, most of the exports of agricultural products have raw character with low added value and the capacity of the domestic market is limited by many factors of specific direction of agribusiness development and state regulation of the industry. The limitation of the capacity of domestic agricultural market reorients the efforts of producers to the export marketing direction, the production of commercial products that are in demand on the world market. The analysis of recent researches and publications. Domestic scientists pay much attention to such issues as the dynamics, structure, prospects of exports of agricultural food products to the countries of European Union, the structure of agricultural exports, the benefits and problems of grain export from Ukraine, the demand for grain products on the international market, which is formed under the influence of the growth of planet population, geographical structure of Ukrainian exports of agricultural products and others. However, studies of export of agricultural food products that were conducted make it difficult to establish reserves and limitations of export potential of enterprises of agricultural sphere of the economy. The aim of the article is the analysis of sales activity of agricultural producers, evaluation of the effectiveness of exports of agricultural food products, determination of ways of increasing the export potential of marketing of agricultural enterprises. Materials and methods. Legislative and normative acts of the Verkhovna Rada and the Cabinet of Ministers of Ukraine, the official data of the State Statistics Service of Ukraine, materials of agricultural enterprises, analytical and review and scientific and methodical publications of this problem which were received as a result of personal research served as information source of the research. To achieve this goal the methods of analysis of time series of agricultural products and sales channels for the comparison, the index method for production volumes in foreign trade, summing up and synthesis conditions for the release of agricultural enterprises on the international market were used. Results. The consequences of accession to the world trade organization were considered. The capacity of internal food market, its limiting factors and development potential was established. General volumes and product sales channels by agricultural enterprises, structure and balance of export-import agricultural food products for worthy indicators of volume and price index of foreign trade overall and product groups were analyzed. Experience of spreading of the production of organic products is highlighted. The cost of logistics in Ukraine and EU countries is established. Actions of state support of agricultural food products export and recommendations of increasing export potential of agricultural enterprises are prompted. Conclusion. The priority task of agricultural enterprises on the safety and quality of food products on the basis of certification Global GAP for marketing their products in domestic and foreign agro-food market. A shift from traditional to organic production, whose products are in demand in the European market. The experience spread organic production. Proven importance of certification of organic produce to market participants and the importance of its implementation on the basis of the basic standards of international organizations, used in the production of organic products, and Ukrainian legislation. Established logistics costs in Ukraine and the EU. The measures of state support for exports of agri-food products and recommended increasing the export potential of agricultural marketing enterprises.