Background. Complete and high-quality execution of their socio-economic functions in any country of the world by objects of domestic trade is difficult to ensure without the use of effective mechanisms for regulating trade activity. Approaches to state regulation of domestic trade vary from country to country, but are based on general and special laws, as a rule. The need to solve the problem of ensuring the economic growth of domestic trade will raise the issue of finding the most effective practices for regulating the activities of trade objects, including those related to the schedule of their work. The analysis of recent researches and publications showed that despite the existence of individual scientific achievements, until now, all the negative consequences of limiting hours of trade from the standpoint of different subjects of market relations were not clearly defined. Fragmentarily and only in some studies the effects of deregulation of the mode of operation of domestic trade objects were considered. The problem of breaking rules of public order in the late hours of their work and so on by the objects of trade remains unsolved. The aim of the article is to develop recommendations, the implementation of which will contribute to improving the policy of regulating the work of domestic trade objects (primarily in Ukraine). Materials and methods. In the course of the research, scientific developments of well-known scientists, statistical data of the Organization for Economic Cooperation and Develop­ment, data from Spark Legal Network, the results of their own marketing research, media information, regulatory and legislative acts were used. The methods of systematization, compa­rative analysis, synthesis, questioning are applied. Results. It is established that the tendency to legislative reforms in the issues of regu­lation of operational activity of enterprises and objects of domestic trade has recently been actual for many countries of the world. In place of the policy of strict regulation of the trade regime in Italy, Iceland, Australia the policy of its full deregulation came, as evidenced in particular by the study of the dynamics of the indicator of rigidity of regulation of operating restrictions on the time of work of retail trade objects around the world throughout 1998–2018. In Germany and Denmark, over the years, regulatory easing has taken place, and in Poland it is insignificant, but the tightening of regulatory rigidity has taken place. It was emphasized that in the period of 2013–2018, reforms were carried out in a number of countries aimed at libera­lizing or introducing more flexible restrictions on the operation of trade objects. Based on the results of the analysis of international practices in the regulation of the domestic trade regime, as well as the data of surveys of visitors (service users) and workers of trade organizations, we have been inentified the following negative consequences of the introduction of temporary res­trictions from the standpoint of different subjects of market relations: from the standpoint of consumers were determined: reducing the time to make purchases, which limits the possibilities in the process of choosing a product, comparing similar goods and prices for them and, as a result, leads to false decisions and / or increased costs of purchase; from the position of sellers: loss of revenue compared to those stores that are allowed to work (for example, on Sunday) and, consequently, decrease in efficiency; loss of competitive advantages associated with the possibilities of temporary differentiation of service provision; from the position of all employees of trade organi­zations: loss of payment for weekends and holidays, which is usually higher than for work on weekdays; from the standpoint of potential employees of trade organizations: limiting the hours of work of one employee compared to others who, because of subjective or objective reasons, prefer working at certain hours and / or days of the week (for example, students), which creates additional prerequisites for raising the level of unemployment among youth, gender discrimination, etc.; from the position of state and local authorities: the probability of a reduction in revenues to the state / local budget from domestic trade. The conclusion is based on the fact that not only introduction, but also the lacks of regulation of working conditions can lead to negative consequences. The effects (social, including employment, price, concentration, sales volumes) that arise as a result of the deregulation of the time of work of domestic trade objects are determined and systematized and sometimes lead to multivectoral consequences (for example, when in one case deregulation helps to reduce prices, and in the other – causes them to increase). Recommendations are worked out and the expediency of introduction of temporary restrictions in the internal trade of Ukraine is substantiated, which, in particular, will help protect the population from noise in the late hour of the day. Conclusion. Unlike existing publications, for the first time, all the negative consequences of limiting hours of trade from the positions of various entities of market relations were clearly identified, as well as the systematization of effects from the deregulation of the regime of the objects of domestic trade was conducted. Recommendations, implementation of which will contribute to improving the policy of regulating the operation of domestic trade objects are provided, aimed at ensuring strict compliance with such key targets as: safeguarding against so-called time-based competition, which in particular may negatively affect the activities of trade microenterprises; ensuring development taking into account the need to comply with social standards and guarantees for all categories of stakeholders. The results, presented in the article, can be further used to improve the practice of regulating operational activities in the field of domestic trade of Ukraine, as well as in studies devoted to the problems of developing a strategy for the development of a retail network in the field.

Background. The trust of tourists to tourism enterprises is decreasing every year. Tourism enterprises suffer from frequent tourist conflicts and require state support. Therefore, it is expedient to study the current state, barriers to the development of tourism enterprises and the causes of frequent tourism collapse. The aim of the articleis to analyze of the dynamic of tourism enterprises, assess their state of activity, identify the leaders of the tourism market, the primary causes of the reduction of tourism subjects and explore ways to overcome collapses of tourism. Materials and methods. The information base for the study was the works of domestic scholars, statistical materials and Internet sources. The methodological basis of the study was a set of scientific methods such as: generalization, comparative analysis, statistical analysis and synthesis, which enabled to analyze the impact of tourism develop­ment on the state budget, identify and compare the activities of tour operators and agencies, evaluate the activities of the largest subjects of the tourism business. Results. Monitoring of the activity of tourism enterprises shows a tendency of reduction of business entities. It was investigated that the largest share of tourists served is to tour operators. This is due to the fact that today, customers trust more operators than agencies. The barriers of business development, the hot spots of the emergence of contro­versial conflicts between the subjects of the tourism services market were revealed and the state’s work in support of the tourism business was analyzed. Conclusion. Thus, the events of today have significantly influenced the activities of tourism enterprises. In order to improve the activity of tourism enterprises, powerful marketing informatization is needed abroad of Ukraine as a tourist country, the develop­ment of the domestic market, an extreme type of tourism, and the provision of maximum safety and care for tourists during the journey in order to increase the trust of potential consumers of tourist services.

Background. One of the components of the successful development of tourism is the modern hotel economy. A study of the state of the existing hotel industry is necessary to under­stand its prospects and ways of further development. The analysis of recent researchesand publications has shown that despite the availa­bility of separate scientific developments, the issue of a clear formulation of the main problems of the promising development of the hotel industry is insufficiently highlighted, which is extre­mely important for their successful resolution. Characteristics of the current state of the hotel industry in the country, the problems of the hospitality industry require a separate study. The aim is to analyze the current state of the hotel industry in Ukraine, to consider the problems that exist in this area and to outline ways of their solution in order to effec­tively develop the industry. Materials and methods. In the process of research, the methods of comparison and generalization of statistical data, abstract-logical, and graphic were used. Results. The analysis of the tourist flows of foreign and domestic tourists in Ukraine, the dynamics of the number of hotels and similar facilities, as well as the number of people staying in hospitality establishments are considered. The tendency to reduce the number of places in hospitality establishments in Ukraine as a whole is determined. At the present stage, the hotel business in Ukraine has a number of obstacles to its successful development, such as a high level of tax burden, an outdated material and technical base, the discrepancy of the domestic hotel fund with the requirements of international European standards, the lack of qualifications of specialists working in this area. Solving these issues will contribute to the successful deve­lopment of the industry and the state as a whole. Conclusion. It is proved that every year the interest of foreign tourists to Ukraine increases, the number of both foreign and domestic tourists and the number of people staying in the hotels of the hotel industry increases. At the same time, there is a decrease in the number of hotels and similar facilities. Some problems on the way of successful development of hotel business in Ukraine are analyzed. To resolve them, it is necessary to restore the historical and cultural heritage of many Ukrainian cities, to rebuild and re-equip existing hotels and sanatoria and health institutions, and to develop eco-hotels.An important role will be played by the introduction of tax privileges in the hotel industry and the differentiation of tax payments to the budget by various means of placement. The introduction of obligatory categorization of hotels based on the Hotelstars Union system will contribute to improving the quality of hotel services.

Background. In modern conditions of globalization integration processes, innovative factors are emerging that affect the competitiveness of a country, the efficiency of its econo­my, ensure its economic and energy security and increase the socio-economic well-being of the population, which is the key to stable long-term future development. Analysis of recent researches and publications. Research related to the problems of innovative activity of an enterprise has a long history. However, the problems of the develop­ment and implementation of innovative performance programs in the context of globalization transformations are not fully disclosed. Little attention is paid by researchers to the methods of managing innovations in the knowledge economy. The aim of the article is to study the main trends in the innovative activity development of Ukrainian enterprises and to identify areas and promising tools to stimulate innovative activity in the context of globalization transformations. Materials and methods. The information base of the research is presented by works of foreign and domestic scientists on the issue of managing the innovative development, the global rating data of Ukraine among countries of the world in terms of competitiveness in the field of innovation, as well as statistical data on the innovation activities of Ukrainian enter­prises. The survey is carried out using both general scientific methods of cognition of econo­mic phenomena and processes, as well as special methods of research, in particular, analysis, synthesis, systematization, theoretical generalization and comparison, statistical analysis, structural analysis, method of expert estimation and forecasting. Results. The study of the state of national enterprises’ innovative activity as well as the main trends and the funding source structure of innovative activity revealed a considerable lag in the development of knowledge-intensive industries in the national economy as compa­red with developed and neighboring countries. The main indicators of negative trends in the development of innovation activities in Ukraine were: reduction in the number of enterprises engaged in innovation activities; reducing the total cost of research and development; redu­cing the number of innovative products developed; reduction of the intellectual potential of Ukraine. Conclusion. The implementation and revitalization of the company’s innovative activity is the basis of a stable and competitive economy in the context of globalization transformations and increased competition in the world. In order to overcome the consequences of the innovation activities crisis of national enterprises, the necessity of implementing the following main measures is substantiated: improving the regulatory and legal framework for innovative activity; financial incentives for enhancing innovation processes; improvement and expansion of innovation infrastructure; protection of intellectual property rights in the sphere of innovations; strengthening the relationship between science and industry; proper information support in balancing the supply and demand for innovative developments.

Backgr?und. The dynamism of modern markets, due to the growth of technological progress, as well as the institutional transformation of the Ukrainian economy, requires a scien­tific understanding of the content of the organization, the driving forces and the mechanism for the development of the sectoral markets. The state of affairs in the sectoral markets forms a sig­nificant factor affecting the processes occurring in the national economy as a whole. Th? a?m of the article is to deepen the theoretical foundations of the study of the branch markets economy and to substantiate the need for the training of economists with the appropriate specialization. Mat?r?als and m?th?ds. The article uses general scientific and special methods of research, in particular: theoretical generalization, systematization, comparative abstraction and synthesis, strategic analysis. R?sults. During the analysis of market structures, the content of the interaction of competitive forces, the real advantages of individual participants, the tendency of accumu­lation of relevant information, the models of competition between private entrepreneurs (indust­ries with different "input" and "output"), opportunities for more efficient transactions are revealed. It was established that in the economic system of the XXI century the various market institutions will be more perfectly complemented by various functional self-regulated market communities, namely, incorporations and associations of market subjects, enabling them to influence market processes relating to the realization of their interests. The basic objects of self-regulating influence of market subjects; decisive directions of using economic methods of influence on the development of sectoral markets are determined. The development of sectoral markets in Ukraine, increasing the significance of the systemic strategic economic analysis of market structures and institutions, necessitates the transformation of the labor market of specialists with higher economic education. The edu­cational program (specialization) "Economics of the branch markets" is important. C?nclus??n. The study of branch markets, the formation of a mechanism for their self-regulation, the use of effective instruments of state regulation of markets is an impor­tant tool for improving the efficiency of their functioning. It is substantiated that the training of specialists in the educational program "Econo­mics of the branch markets" will allow improve the professional and intellectual provision of the development of branches, markets and economy of Ukraine as a whole.

The article attempts to identify and substantiate the factors of possible innovative development of the business environment and the financial-economic system of the national economy in Ukraine in order to detect the prospects of participation in the global innovation process. This scientific work has an impact on the field of business efficiency assessment. The research outlined a number of indicators; various methods and measurement frameworks for measuring innovation processes.

?eckground. Informatization of society actualizes a radical change in the system of edu­cationat all its levels and forms. The previous foreign and domestic experience of research and use of distance learning technologies should be taken into account when preparing the accounting and taxation specialists in Ukraine. The aim of the research is to identify the approaches of using distance learning techno­logies in the preparation of Master Degree students in Accounting and Taxationin Ukraine. Materials and methods. The research was carried out using the methods of theore­tical generalization, comparative analysis, analysis and synthesis. Results. The problems of using distance learning technologies in IHE in Ukraine are investigated. The following key characteristics of the Masters in online accounting programs at IEDs and the USA are identified: the involvement of highly qualified pro­fessors; use of identical requirements in the organization of educational process in full-time and distance learning; flexible definition of the study fees in the number of credits of the curriculum; use of flexible curriculum graph; creation a platform for students to commu­nicate with a professor, other students and representatives of the professional environment. Conclusions. In the conditions of globalization and internationalization of educa­tion the training of specialists in accounting and taxation at national higher educational institutions remains relevant, ensuring that they acquiring the necessary knowledge and practical skills to work in Ukraine. The use of distance learning technologies will facilitate the formation and improvement of qualifications of accounting and taxation specialists throughout their lives.

Background. The worked out financial and organization mechanism of motivation increase qualifying level allow will return financial resources prepaid assets which had advanced to the scientific and teaching staff that on positions of associate professor or professor in a two-year term did not get a corresponding high education rank. It will allow to promote efficiency of the use of financial resource high education Institutions III-1V level of accreditation that to overcome the row of negative factors. The aim of the article is to work out the financial and organization mechanism of motivation increase qualifying level of scientific and teaching staff, that allowed on positionsassociate professors or professors to form the concrete terms of contract from the side of guidance of high education Institutions, and on their default - to recover the charges related to advancing of scientific and teaching staff, that is accepted on corresponding positions, but in the set two year term did not get the scientist of rank. Materials and methods. Theoretical and methodical soil of the article is present by the results of review and analysis of publication of scientists concerning attestation process; financial and organization mechanism, as an instrument of providing and increase of qualifying level of scientific and teaching staff of high education Institutions. Study is undertaken a with application of methods of theoretical generalization, analysis and synthesis, practical experience of attestation process. Results. The mechanism will allow: to compensate the financial charger; at the calculation of charges to take into account to time, productive charges related to prepaid assets resources; taking into account concrete requirements for scientific and teaching staff attestation in relation to the receipt of rank is conducted after norms in a time of closing of deal ex officio, that envisages the presence of this scientist of rank. Conclusion. Financial and organization mechanism is dicing. It use for verifications of results of efficiency and validity of financial charges of high education Institutions by the Account chamber, in activity department of education ofUkraine at development of low acts in relation to the increase of efficiency of the use of the government financial spending, increase of level of qualification of high education Institutions and utilization of bread-winners. This mechanism is useful in scientific establishments for scientist of rank of senior researcher and professor.

Background. At present, the issues of functioning and development of the household sector are not sufficiently studied in the economic literature.Insufficiently investigated institutional aspects of households’ livelihoods and their potential in ensuring the resilienceof the national economy. The aimof the study is to assess the level of resilienceof the household sector and the analysis of institutional support that will justify ways to increase its level of resilience. Materials and methods. Theoretical and methodological basis of the research is general scientific and special methods of scientific knowledge, the application of which allowed to achieve the set goal. Research. In the analysis of the resiliencelevel of the household sector, seven indicators will be calculated: final consumer expenditure of households to GDP, share of household loans in gross gross loans, share of households in gross value added, share of households’ disposable income in gross disposable income, housing availability ratio, costs households in the final consumption per capita, the ratio of loans and loans to residential real estate households to total gross loans.The level of resiliencein the household sector is unsatisfactory. Only 2 indicators out of 7 corresponded to the threshold in 2008-2017.An analysis of institutional support for the resilience of the household sector shows that such problems exist as: ineffective government bodies in the conditions of socioeconomic instability; lack of coordination between centers of functional responsibility between state institutions and institutions for ensuring the resilience of the household sector; the imperfection of some legislative acts that are not optimal for a significant share of the household sector. Conclusion. On the basis of the conducted research it will be advisable to propose ways to increase the level of resilienceof the household sector, which the state must ensure: increase the size of the untaxed minimum income of the Gromadians; introduction of optimal trafficking codes;establishment of reasonable grounds for tax deductions;to provide state support to mortgage lending for the population;reform of the social protection system.

Background. Public financial resources, reflecting the degree of redistribution of gross domestic product through the budget system, serve as a means of implementing the state’s financial policy, affecting the socio-economic development of the country, administrative and territorial units. Effectiveness and effectiveness of their formation and use contribute to the processes of social reproduction, social protection of the population, ensuring national security. Trends in national and world economic development indicate the importance of state financial regulation, interdependence and multiplicity of financial relations. Theaim of the paper is to reveal the theoretical foundations and improve the metho­dological provisions for the formation and use of financial resources of the state sector of the economy as a component of social development. Materials and methods. In this paper, a set of methods and approaches is used, in parti­cular: dialectical, systemic and structural methods are used to reveal the essence and fea­tures of the category "financial potential" in the system of financial and economic relations, and to sub­stantiate the definition of financial resources of the state sector of the economy as a com­ponent of social development. The methods of scientific abstraction, analysis and synthesis have been implemented, in the defined provisions on public finance policy in the field of the formation and use of financial resources of the public sector in the context of the transformation of the economy. Results. The features of the category "financial potential" in the system of financial and economic relations are revealed. The definition of financial resources of the state sector of the economy as a component of social development, which encompasses a set of financial and economic relations and interconnections related to the formation and use of state financial assets to strengthen the financial potential of the country, which determine role, sources and management mechanism these resources, and serve as a source of financial support for the country’s social and economic development. The approaches to financing social development projects through the mechanism of public-private partnership, using integrated financing, methodological principles of using the budget deficit as a component of the system of dynamic budget balancing in the conditions of ensuring macroeconomic stability of public finances. The expediency of determining the financial multiplier as an indicator based on the relationship between the budget expenditures of the state, the growth of the gross domestic product and social development, reflects its importance and directions, discloses its roleand features, and proposes for determining the indicator taking into account changes in trans­parency indicators of society, level of development of the economy, human potential, environ­mental protection, welfare of the population. Conclusion. Public financial resources are a source of social development form the financial basis of socio-economic development of the country, administrative-territorial units. The financial resources of the state influence the implementation of socially important projects taking into account their priority, the growth of financial potential as a basis for ensuring equilibrium, overcoming the negative impact of the internal and external environment, the for­mation of recovery processes, ensuring the development of society, taking into account national characteristics and cyclicality of the economy. There are important to introduce modern models, mechanisms of integrated financing that will ensure their transparency and allow increasing the financial potential of the state, successfulyand efficiency of public expenditures. In order to ensure the growth of the national economy, it is expedient to increase the effect of the financial multiplier on the priority directions of the country’s social and economic policy and the dynamics of social development.