Background. The suggested scientific article is devoted to topical issue of forming an effective model of cooperation between Ukraine and the EU caused by the signing of a deep and comprehensive free trade area. Consideration of this issue is based on the research of the exports dynamics of goods and services to the EU, identification of opportunities for access of Ukrainian goods to the EU market. The review of scientific sources in this area indicates that among the scientists the discussions on the potential opportunities of the release of Ukrainian producers on the EU market are conducted. The issues of the impact of the DCFTA on the economic development of Ukraine are studied in a small number among the existing works. However, the trends of exports of goods and services to the EU need further research, and the identification of the problems for domestic exporting enterprises when entering the European market. The aim of the research is the assessment of the trends of the development of the export of goods and services to the EU and problems for Ukrainian producers when entering the European market. Materials and methods. In the scientific article the following methods of research are used: axiomatic (during the justification of certain provisions as initial axioms), statistical (for setting the dynamics of the main indicators of the development of exports, its commodity and geographical structure), methods of comparative analysis and generalization of data (for identification of problems and development trends of exports to the EU). The works of domestic scientists, materials of United Nations Conference on Trade and Development, the State Statistics Service of Ukraine became the information base for the research. The results of the research. The comparative analysis of indicators of the economy openness of Ukraine and European countries is conducted. Indicators of development of exports of goods and services to the EU and its geographic and commodity structure are assessed. The export orientation of certain types of economic activity on the basis of the tables «expenses-output» is calculated. The extent of the unification of Ukrainian legislation in the sphere of technical regulation, standardization and metrology with European requirements. The main problems faced by Ukrainian commodity producers when entering the European market are determined. Conclusion. The results of the research gave the opportunity to conclude that among the key problems in the sphere of foreign trade with EU countries, in particular in terms of its export component is dominated by raw material orientation of Ukrainian exports for the simultaneous import of goods with high level of processing and as a result, inefficient structure of foreign trade; insufficient integration of Ukraine in the system of international technological cooperation; the dependence of export production on imports of goods for intermediate consumption; low level of support of small and medium businesses in the sphere of foreign economic activity; insufficient level of export promotion of Ukraine on the European markets.

Background. The development of the hotel business, which, during the last decade, is characterized by dynamic and a high degree of internationalization of the capital is a catalyst for economic growth, as it acts as the channel of redistribution of incomes between countries. Currently the entrance of national hotel operators on the international hotel market and on the European market in general, can be considered as bilateral cooperation in order to strengthen the competitiveness development of the tourism industry of the country. In conditions of international cooperation, domestic scholars should help national operators to keep the position of leading practitioners of hotel business on the Ukraine market and increase the potential of their entrance on the international market of hotel services. The analysis of recent researches and publications. Problems of theory and practice of activity of hotel chains are reflected in the works of many foreign and domestic scholars. While acknowledging the importance of scientific results of these authors, we should mention the presence of unresolved issues related to the specifics of the activity of hotel chains that operate directly on the terms of contract management as the development and expansion of chains under this form of management is not an established phenomenon on the national hotel market and needs more detailed study. The aim of the research is identification and justification of an effective mechanism of the entrance of competitive national hotel operators on the international market precisely through contract management. Materials and methods. The basis of conducted research was a set of scientific methods such as: generalization, comparative analysis, analysis and synthesis. The works of domestic and foreign scientists, materials of Internet sources, and the results of individual studies of the activity of the international and national hotel operators which operate on the domestic market became the information basis of the research. The results of the research. The entrance of national operators on the international market of hotel services is due to the development and saturation of the national market, fostering of international operators on the national hotel market, the availability of the necessary material and intangible resources, the need for new sales markets of hotel services. The mechanism of the entrance of competitive national hotel operators on the international market of services is grounded and factors of its impact are identified by the authors. The most economically advantageous form of the management of hotel industry enterprise that can operate successfully on foreign markets is grounded using the «decision tree». Conclusion. The use of methodological tools of management and certain elements of mathematical tools allow taking grounded decisions related to further development and expansion of the activity of hotel chains and operator in general on the international market of hotel services.

Background. In an open economy, incomes largely depend on the influence of foreign trade activity.The production of final goods and services considering export and import transactions may differ significantly from final domestic expenditures due to change in trading conditions. Due to the large volume of foreign trade turnover the deterioration of trade conditions reduces the purchasing power of export incomes of business entities, leads to the forced restrictions on imports and to the decline in real final expenditure and investment. The analysis of recent research and publications. The problems of the assessment of the foreign trade relations impact on the national economy incomes were studied by famous foreign scientists. Ukrainian scientists, comparing the price dynamics of exports and imports, notice the reduction of the economy income from the foreign trade transactions and the enhancement of risks of reduction of the imbalance of the balance of payments (BOP) of Ukraine, which arises as a result of the deterioration of trade conditions. However, the main product groups that significantly affect given ratio remained unclear. The aim of the study is a quantitative assessment of the impact of changes of trade conditions on the economy income and the state of Ukraine balance of payments from foreign trade operations, as well as the development of proposals to eliminate negative consequences which arise as a result of price disproportions. Materials and methods. Methods of statistical analysis on the basis of data published by the State Statistics Service of Ukraine were used. The results of the research. The conditions of trade as one of the main factors that caused the change of income from foreign trade of Ukraine were studied. The volumes of economy losses from the price factor for 2008–2015 years were established. Conclusions regarding the provision of structural changes concerning the accelerated development of high-tech and knowledge-based sectors of the domestic economy are analogized. Conclusion. Quantitative assessment of the impact of changes of «trade conditions»indicates chronic deficits of Ukraine trade imbalance, which are the result of the increase of instability of raw commodity markets, the relative drop in the value of raw materials trade, deterioration of «trade conditions»and the increase of the scale of the non-equivalence of the exchange. The adverse consequences of Ukraine’s participation in the global division of labour and international exchange, which was manifested in the relative decline of commodity prices, in the deterioration of «trade conditions», can be traced with some deviations over the past ten years. The growth of the trading loss caused the imbalance of domestic demand with its resource provision, contributed to the growth of imports of goods. To avoid serious problems in the sphere of foreign trade transactions which bring risks and threats to the economic security of the country is possible only through modernization of production and change in the structure of exports and imports.

Background. Considering the European integration vector of Ukraine’s development, it should be remembered that recently migration issues for the European Union become more urgent, particularly in the context of the regional security, overcoming of terroristic threats and avoiding a humanitarian catastrophe due to the mass immigration of refugees from the Middle East. Analysis of last researches and publications has shown that despite the presence of certain scientific developments, the nature of emigration process from Ukraine at the current stage needs to be studied for identifying areas of prospective management for migration. The Purpose of the article is the study of the state and preconditions of refugees’ migration in post-conflict status in the country (on the example of Eastern Partnership countries). Materials and methods. The study used analytical methods of data processing, in particular Eurostat and the World Bank databases on issues of number, gender and age structure of refugees and those seeking asylum in the world, as well as methods of theoretical generalization of leading scientists’ research results. Results of the study. Based on the study of dynamics of the number of requests of Ukrainian citizen for asylum in the EU determined that the growing number of asylum seekers from our country caused by military actions in Donbas. This situation corresponds to the general trends of similar processes in the Eastern Partnership countries where the migration processes had mostly post-conflict nature. According to the results of the study, the effects of political and security determinant of the migration motivation of refugees in post-conflict areas around the world have been outlined. Conclusion. The results of the study determined that refugees usually come from countries with low and lower middle incomes that can be explained by patterns of growth of military tension or reactionary political ideas or terrorist attacks in countries with low index of human development and anti-democratic regimes. However, the most developed countries (in particular EU) today are characterized by extremely high terrorism threats, and providing asylum to refugees in these countries exacerbates political and integration polemics caused by problems of integration and humanitarian support to migrants. In view of the strengthening of worldwide problems associated with refugees migration and aggravation of social, economic, political and security problems, the studies of asylum seekers migration from Ukraine gain relevance today. By examining the characteristics of active military and political conflicts in the modern world map it was found that the prevailing determinants of refugees migration from post-conflict areas is the aggravation of the military-political confrontation and the emergence of terrorist threats.

Background. In recent years, the foreign trade of Ukraine was under the influence of the consequences of global financial and economic crisis due to a significant level of openness and simultaneous vulnerability of the national economy, while changes of world commodity markets had a negative impact on its development. This is what causes the need to study current trends and factors of development, search for new trading partners. The region of South-East Asia draws the attention, which develops dynamically today, shows an increased demand on high-tech goods and, simultaneously, is not differ a lot from Ukraine in terms of economic development. The aim of the article was the research of contemporary state, geographical orientation of high-tech goods exports of Ukraine on the markets of Asian countries and identification of the determinants of geospatial reorientation and priority ways of development of domestic exports in the context of supply declining to the Russian market. Materials and methods. Scientific works about problems of foreign trade of Ukraine with Asian regions, UN newsletters about international goods trade statistics, the Stockholm international peace research Institute SIPRI, the National Institute of strategic studies became the main materials of the research. In the process of the research the methods of economic and statistical analysis, methods of comparison and grouping, graphical simulation of economic processes were used. The results of the research. The conducted research allowed determining of the commodity nomenclature of Ukrainian high-tech goods in trade with Eastern countries and geographical orientation of foreign economic relations with certain Asian regions. The export prospects of high-tech military equipment and dual-use goods to China, India, Bangladesh, Vietnam and Turkey are the strategic direction of expansion of high-tech goods exports on Asian markets. Conclusion. The conducted analysis of high-tech exports of Ukraine in the Asian region gave an opportunity to highlight the main problems of the development of international economic relations of Ukraine under current conditions taking into account changes of economic leaders.

Background. The trade was and remains the original indicator of the crisis in the economy of Ukraine. Main problem it faces today is the falling of the real incomes and purchasing power of population. As a result, on the example of trading companies it is mostly possible to demonstrate the actualization of the search how to achieve competitive prices on goods and services during optimization of business processes on all length of logistic supply chains. Analysis of recent researches and publications. Modern scientific literature is presented by the numerous publications, dedicated to the research of reasons and consequences of inflationary processes in Ukraine, and also search of ways of their inhibition. Very popular among home and foreign authors are the questions related to application of logistic approach in the all level management systems. At the same time, the role of logistics in the forming of the macroeconomic indexes, including rate of inflation, is not investigated enough. The aim is to exposure the possibilities of the inflationary processes in trade inhibition by optimization logistic processes on trade enterprises and by improvement of logistic maintenance system of trade flows in Ukraine. Materials and methods. Statistical data of Government service of statistics of Ukraine, publications of home and foreign scientists, practical authors and experts became the informative base of research. System, statistical and graphic methods in combination allowed to estimate the inflationary processes in Ukraine and to estimate the potential of their inhibition due to application of logistic approach in the trade flow management. Results. Substantial reduction of physical commodity turnover volume is fixed in Ukraine. Among reasons of such situation should be admitted inflation. Considerable potential to the consumer prices decline can be found in the logistic charges reduction and in quality of logistics maintenance of trade improvement. It was set that the price increase in the group of the food stuffs presented mainly by the commodities of home production was greater. Therefore basic possibilities of the inflationary pressure on trade decline should be found in internal logistics charges. Conclusion. On the whole, the consumer price inhibition due to logistic optimization mostly depends on the level of national logistics services market development in Ukraine. Also logistic operators and trade enterprises must pay considerable attention to the questions of modernization, automation, introduction of innovations in the logistics processes oriented on upgrading of quality and decline of charges of logistic trade flows maintenance.

Background. Now it is reasonable to offer an approach to developing the updated National transport system of Ukraine up to 2030 (NTS), which is based on considering the conditions of intensification of the struggle between States for transportation and logistics domination, and to define the purpose of NTS and the development priorities of the transport sector, the implementation of which will allow to carry out a series of effective economic, structural, organizational, technological and institutional reforms in the transport, will provide a quick exit of the transport sector from the crisis and will provide the necessary impetus for its development in the next 15 years. Analysis of recent researches and publications. Scientists study certain types of transport, proceeding from the peculiarities of each of them, focusing on the reform and development strategies, separately rail, sea, air, road transport, although accent the need for maximum interaction between them. Thus the problem of formation of development strategy of Ukraine NTS as an important factor of economic security of the state and a driver of economic growth, which would be implemented in the context of the implementation of far-reaching transport policies to achieve national economic and political interests of the country and easy access to world commodity markets, remains unsolved. The aim of this article is to develop additions to strategic objective and priorities of the state policy in development of transport sector of Ukraine for the next 15 years. Materials and methods. The author used general scientific and special research methods, in particular induction and deduction, methods of system approach, comparative economic analysis, generalization and analytical groupings. The information base was the works of domestic scientists and materials of the State statistics service of Ukraine. The results of the study. Today in the world the struggle of States unfolds for access to new product markets and expanding presence in existing ones as well as for transport and logistics dominance in the global, Intercontinental and regional directions of goods traffic, which will provide unhindered access to the markets of raw materials and finished products. The author analyzed the strategy of transport systems development of the leading countries on the basis of which was proposed the strategic goal of transport sector development of Ukraine for the next 15 years. It was defined the priorities of the state policy, implementation of which will ensure quick exit of the transport sector from the crisis and will give the necessary impetus for its further development. Conclusion. The new transport strategy of Ukraine should assign the long-term vector of transport sector development of Ukraine in the system of modern challenges and threats, internal and external, needs to consider the anticipated structural shifts in the economy of the country and the results of the implementation of structural reforms in the transport sector, provide no alternative to innovative development of transport sector of Ukraine. The introduction of the new NTS will allow to create a competitive internal transport market and to build a comprehensive, balanced by modes of transport, efficient national transport system that is able to satisfy in full the demands of society for transportation and to be competitive in the international market of transport services.

Background. Formation of franchise relations in the travel business is the actual practice of business activity on the global service market. Franchising provides a quick start operation of travel enterprises which adapted its business concept and strategic development of the minimum amount of necessary investment for the franchisee and territorial expansion of tourist products, promotion of tourism brand and establishment of professional relationships with business partners to the franchisor. The international franchise network is actively developing both the global and the domestic tourism market. Accordingly, it is appropriate to explore and analyze the effectiveness of the international travel companies that operate in the franchise system on the territory of Ukraine in order to identify patterns and core of effective development of domestic tourism networks. The aim of the study is research and evaluation of international travel companies that operate in the franchise system in Ukraine with the possibility of implementing basic laws for their effective development of domestic travel business. Materials and methods. Statistical and graphical techniques, methods of synthesis, analysis and systematization were the methodological basis of combined scientific research that have allowed to assess the effectiveness of international travel companies that operate in the franchise system on the market of Ukraine. The works of local and foreign scientists, relevant online sources were the information base for the study. The results of the research. A general characterization of international travel companies operating on the franchise market in Ukraine were researched and provided; summarized and supplemented by international performance evaluation of the effectiveness of travel enterprises; the performance of international travel companies was analyzed to identify and use the main trends of their efficiency in domestic enterprises of tourism, in developing the franchise system. Conclusion. Risk factors for foreign investors were identified and impede the development of international tourism franchise networks in Ukraine and require strategic solutions. Hence, the implementation of the above effective global trends of international travel companies operating in the franchise system on the Ukrainian market of services is appropriate for use by domestic travel enterprises.

Background. Provision of information to interested users, including social insurance funds is regulated by current normative documents, but there is no mechanism for the formation of information in the part of social protection of employees, which would allow to control this process and make grounded management decisions. The analysis of recent researches and publications has shown that despite the large number of scientific achievements, improvement of methodological approaches to the accounting software of the components of the system of social protection of employees and implementation of effective control over compliance with social norms in the process of the activity of domestic entities is worth to be referred to the unsolved part of general scientific problem. The aim of the article is the study of accounting and controlling aspects of social protection of domestic employees, taking into account international experience of social protection of people. Materials and methods. In the process of the research general scientific and special methods of knowledge were used: grouping – for the construction of a typology of types of personal insurance of employees; observation – for the study of aspects of accounting and control of social protection; tabular – for the processing of statistical data. The results of the research. The most important in the reform of the social insurance is the creation of modern normative insurance base that would regulate the legal, economic and organizational basis of state social insurance and corresponding system of its management. In order to avoid the uncertainty, it is necessary to predict further development of private types of compulsory and voluntary insurance, including compulsory professional indemnity insurance in cases of increased danger to life and health of citizens. Current models of the social insurance in foreign countries presuppose compulsory payment of insurance contributions directly by employees from personal income. However, the amount of insurance contributions paid by employers exceeds the amount of insurance contributions paid by employees directly. In the majority of western countries employees are involved in the payment of insurance contributions at insurance of such risks: old age, sickness, maternity, unemployment. Additional payments, benefits and guarantees increase the costs of companies on wages. However, obvious and positive aspects of social policy are increase of motivation, stabilization of team, enhance of corporate culture and so on. Through the accounting and control mechanisms in social and economic activity, the stability of socially responsible development of the enterprise is achieved that promotes the growth of productivity of labor. Conclusion. In terms of radical changes in the social and economic relations the most significant transformations take place in the sphere of social and labor relations, causing the confrontation of the subjects of these relations. For the purposes of formation of accurate accounting information on social protection of the staff it should be ensured: identification of basic elements of the social protection system; primary accounting of the social insurance contracts concluded by workers; the formation of analytical accounts in terms of insurance types; definition of the expenses of the enterprise related to social protection and synthesis of information in the reporting that will promote monitoring the compliance with social norms by entity. The improvement of accounting system occurs through the incorporation of new accounting objects, including the part of the social costs of enterprise that will contribute to the regulation of labor legal relations and increase of social protection of staff.

Background. Nowadays, attention of the world community is focused not only on financial and economic problems. On the foreground, there are climatic and environmental problems that require search of new and improvement of existing tools, including financial, that will promote their solution. These tools are taxes, which contribute to solving of urgent environmental problems through regulatory function. They have become an important and effective tool of provision of environmental safety of the society, and play an important role in the transition to low carbon economy. The analysis of recent researches and publications. A lot of works are devoted to current problems and prospects of development of environmental taxation (ET) in Ukraine and abroad. Despite their availability, regulatory potential of the ET is quite important and little studied topic, and domestic system of such taxation is still quite far from realization of its full potential and effective use. The aim of the article is justification of the ways of the increase of tax regulation efficiency as a tool of state environmental policy. Materials and methods. In the process of writing this article a combination of methods and approaches was used, which helped to implement the conceptual integrity of the research, particularly dialectical, historical and structural methods were used for the disclosure of preconditions and specific features of tax regulations use when solving environmental problems of the society. The results of the research. At present time, there is a growing attention to the use of environmental taxation in the countries worldwide in order to solve environmental problems. The efficiency and effectiveness of tax regulations vary in different countries and is determined by a number of factors: the structure of environmental taxation system (breadth of coverage of objects), the level of taxes (tax rate) and the nature of implementation (benefits), directions of the use of obtained tax incomes. Tax regulation allows payers of environmental tax to choose their own behavior strategy. Tax benefits increase economic interest of pollutants of the natural environment to invest their financial resources into environmental technologies, renewable energy sources. The domestic tax regulation mechanism is not implemented to the full extent when solving environmental problems of the society, because the Ukrainian Tax Code does not contain relevant norms of regulation which are in force in the countries of the European Union. Conclusion. The essence of tax regulation as a tool of state environmental policy is to influence and correct the behavior of the users of natural resources, pollutants of the natural environment, manufacturers and consumers of environmentally harmful products; to obtain tax incomes that will be used to solve environmental problems and will give an opportunity to reduce the tax load on the capital and labor that will contribute to economic growth, the provision of social and economic development of the society.