The object of research is the processes of formation and development of municipal-private partnership (MPP) in the system of communal lending in Ukraine. One of the most problematic places of the object of study is the lack of a unified definition of MPP in the scientific economic literature and current legislation. In the course of the study, general scientific and special methods are used, namely: abstract-logical to generalize the theoretical foundations of the emergence and development of MPP; analysis, synthesis, logical generalization to substantiate the prerequisites for development, the subject-objective characteristics of MPP, the means of increasing the effectiveness of such a partnership. Systematization of the conceptual and categorical apparatus with respect to the definition of the MPP essence allows to conclude that there is no single definition in the scientific literature. The author has provided his own MPP interpretation as a tool to ensure the development of long-term mutually beneficial cooperation of local governments with business structures and the public. With the help of MPP, a policy of regional and municipal socio-economic development is being implemented, and infrastructure and other projects that are socially important for the development of territorial units are co-financed. A systematic analysis of the problems of the development of small private entrepreneurship in Ukraine allowed to justify the direction of their elimination. The obtained results allow to determine the specific features of the MPP and its distinctive features from the state-private partnership (SPP). It is established that attracting private investors requires the development of an appropriate regulatory framework, restoring confidence in the instruments of local loans and the activities of local governments. To do this, it is necessary to ensure the openness and transparency of the MPP implementation projects by creating online platforms through which private investors can receive the necessary information. The construction of the scheme of the constituent elements of the MPP functioning allows to establish the subject-object composition, to determine the prerequisites for the development of such a partnership and its effectiveness. Thanks to this, it is possible to obtain a budgetary, social, environmental effect at the level of administrative-territorial units and the development of a system of communal lending in Ukraine.

The object of research is the tourist space of the European Union (EU). One of the most problematic places is the significant territorial diversity of the European tourist space, manifested by a different level of development of the tourism industry. The segmentation of the European space is done according to the level of development of the tourism industry with the help of the cluster model and the allocation of 7 clusters of EU countries by the level of development of the tourism industry. It is concluded that with regard to the hierarchy of sub-indices, the resource component and, accordingly, the natural and cultural resources sub-index has the greatest value in the segmentation process of the EU countries by the level of development of the tourism industry. The “Public policy and the creation of favorable conditions in the field of travel and tourism” and “Infrastructure” sub-indices have about the same significance for the segmentation of the EU countries by the level of development of the tourism industry. The smallest value in the segmentation process is occupied by the “Favorable environment” sub-index. In the course of the study, a factor analysis is conducted to determine significant factors in the development of the tourism industry for each segment (cluster) to further develop the main aspects of tourism policy. The conclusion is made about the significant weight of the favorable environment for such countries as Austria, Greece, Denmark, Portugal, Finland, Sweden, Estonia, Latvia, and Lithuania. The development of public policy and the creation of favorable conditions in the field of travel and tourism are especially important for countries such as Austria, Greece, Denmark, Portugal, Finland, Sweden, the United Kingdom, the Netherlands, and France. Infrastructure development is a significant factor in the development of all countries of the European tourist space, however, it has the greatest influence for such countries as: Great Britain, the Netherlands, France, Spain, Italy, Germany, Spain, Italy, Cyprus, Malta. The resource component of the development of the tourism industry most influences the development of the tourism industry in such countries as Spain, Italy, Germany, Luxembourg, Ireland. This provides the opportunity to segment the European tourist competitive space with the subsequent improvement of the tourist policy of the European Union.

The object of research is the introduction of sommelier services in restaurants of Ukraine. In practice, sommelier services in restaurants in Ukraine are rare in comparison with Western European countries. The problem lies in the lack of understanding of the positive impact of the introduction of sommelier services on the financial activities of restaurant establishments. There are also no studies on the identification of factors influencing the activities of sommeliers on restaurant income. Therefore, the work is aimed at identifying the reasons for the lack of sommelier services in restaurants in Ukraine, as well as at identifying prospects for sommeliers to work in restaurants. To solve the main research problems, such methods as system analysis, structuring, dialectical method, and control theory are used. With the help of these methods, the negative and positive consequences of sommelier services are identified and described. It is revealed that the sommelier performs duties that optimize the restaurant’s operations, contributes to the development of the restaurant business in general and saturates the wine market with new brands, and also increases customer satisfaction and restaurant income. The features of the "sommelier" concept are discussed, the varieties of the profession of sommelier are analyzed. It is determined what knowledge and skills a sommelier should have that will allow him to do the job efficiently. The sommelier function is considered in detail. The features of the sommelier in the restaurant are analyzed. The issue of obstacles to the introduction of sommelier services in restaurants in Ukraine is investigated. A number of advantages of introducing the services of sommeliers in restaurants are also identified. It has been proven that sommelier service is also considered as a cost ratio, and its use depends on the business concept and the expectations of the guests. Despite the positive aspects of introducing sommelier work in a restaurant, there are low arguments against using sommelier services. The research results can be used by researchers and experts working in the restaurant business. Consideration of the proposed approach will help ensure high efficiency of innovation in the restaurant industry of Ukraine.

The object of research is the features of the development and implementation of modern information support systems for managing socio-economic development. One of the most problematic places is determination of the efficiency of an information system. The process of evaluating an information system is associated with the complexity and duration of the implementation of the information management system for enterprise management. The analysis of the current state of information support of enterprise management is conducted. The development of modern information systems allows to reveal the potential possibilities of the socio-economic complex of the state in ensuring sustainable development. The main characteristics of implementation, increase the level of competitiveness of innovative products or services in the application of enterprise management information systems are identified. Information systems stimulate the introduction of innovative processes of rational use of the resource potential, which guarantees the formation of information imperatives and the adoption of progressive management decisions to strengthen Ukraine’s competitive advantages in world markets. The implementation of the information support system in the enterprise is hampered by the influence of endogenous and exogenous factors and is a complex and lengthy procedure. When conducting research, general scientific and special research methods were used: analysis and synthesis, analogies and comparative analysis, the method of decomposition and process detailing. Using these methods, a preliminary analysis of modern information technologies and their implementation into the state management system of the socio-economic complex as a complex economic system was made. And determining the level of risks was carried out and their impact on the management result was assessed. When conducting research, information-innovative approaches to the decision-making process were used. The main directions for efficiency evaluation of socio-economic projects in the implementation of information support systems are identified. These areas allow to evaluate the economic results when creating social events to improve the information support of the management system. As well as the development and implementation of socio-economic projects, taking into account the main resources and factors of production of innovative products. This ensures the possibility of quality control of production costs at each stage of the implementation of information support systems.

The object of research is the process of improving tax policy at the level of territorial communities, taking into account the specifics of fiscal decentralization. One of the most problematic places is the redistribution of tax revenues between levels of the budget system. The existing division doesn’t contribute to stimulating local governments to mobilize and search for sources to increase their own economic resources for the implementation of social programs and increase the investment activity of the territorial community. Improving tax policy is associated with the need to increase the level of fiscal independence of local governments. The analysis of the current state of revenues of state and local budgets in terms of the formation of the corporate income tax, as well as financial results and the level of profitability of operating activities by types of industrial activity of enterprises is carried out. Based on the extrapolation method, a forecast of the amount of the corporate income tax is made. The structure of the redistribution of corporate income tax between the levels of the budget system is determined. The introduction of the structure of the redistribution of corporate income tax between the levels of the budget system is hampered by the lack of a systematic decentralization process. A systematic approach, methods of analysis and synthesis, and an extrapolation method to predict the amount of tax on corporate profits are used. The main directions of improving tax policy at the level of territorial communities in the context of fiscal decentralization are identified. This ensures the possibility of increasing the investment activity of enterprises located within a certain territorial community. Compared with the existing structure of the distribution of corporate income tax between the levels of the budget system, the proposed approach allows to provide incentives for local authorities to search for sources of enhancing their own economic resources to implement social programs. As well as increasing the investment activity of the territorial community.

The object of research is the financial and economic relations that arise in the process of managing financial resources of enterprises in the conditions of the national economy of Ukraine. One of the most problematic places is the need to describe the link between a competitive strategies of enterprises based on managing their financial resources. In the process of studying financial resources as an object of financial management, methods of induction and deduction, analysis and synthesis were used. On the basis of interpretation, system and retrospective analysis, observation, comparison and graphic representation of the results of the research, the estimation of dynamics and structure of financial resources of enterprises of Ukraine was carried out. In substantiating the recommendations on improving the financial resources management system of the subjects of entrepreneurship of the national economy of Ukraine, systematic methods, complexity, logical modeling, were applied. The research results show that there are certain links in the formation of competitive strategies of enterprises based on the efficiency of the use of financial resources. Enterprises of the national economy of Ukraine should formulate appropriate competitive strategies to improve their financial performance in a changing economic environment. It is necessary to know and apply appropriate strategies concerning the efficiency of using financial resources of enterprises: corporate development, functional level, resources and determinants of measuring financial efficiency in different economic periods. The effectiveness of managing the financial resources of enterprises of the national economy of Ukraine contributes to the ability to resilience to the threats that exist in their economic environment, and to ensure the continuous success of the enterprise. Thanks to the successful implementation of the methodological principles of financial resources management, it is possible to: reflect the synthesis of tools for increasing the cost of the enterprise (financial management); provision of flow management of financial resources; formation of value for all participants in the market and society (marketing); identification of factors and reserves for the creation of value (financial analysis); formation of information for empirical testing of evaluation models (accounting).

The object of research is the global financial market, which unites national financial systems and has significant regional development differentiation. One of the most problematic places for the development of the world market is the reduction of the internal regulatory influence of countries on their financial system as well as the growth of world debt of countries on foreign borrowing, the volatile nature of market development, where the law of uneven economic development manifests itself. The analysis of the dynamics of the global market is used for such indicators as: foreign direct investment and its net outflow (% of GDP); foreign direct investment and its net inflow (% of GDP); the number of national companies listed on the stock exchange and their market capitalization. With the help of classical general scientific research methods, regression analysis, statistical data processing methods, it is obtained that the lowest indicators of capital outflow are inherent in the countries of rapid development (Latin America and the Caribbean, South Asia). The highest rates of capital inflows are inherent in highly developed countries within the European Union or the Eurozone. Most of the companies with quotes on the stock exchange and the largest market capitalization, located in the OECD (Organization for Economic Cooperation and Development), including in the European Union. This is due to the fact that all components of the market are in close relationship. The increase in the volume of monetary savings of the population and free funds of enterprises contributes to the expansion and revitalization of the credit market and the securities market. And the issue of securities reduces the need for financing the economy through loans and accumulates temporarily free funds of investors. This ensures the conditional nature of the separation of financial markets into the money and capital markets.