Background. In conditions of deepening European integration processes and integration of Ukraine to the world labor market is demanding the analysis of the external labor migration to the European Union countries with defining of its influence on the Ukrainian economic development. Sharp increase of the scales of external labor migration from Ukraine during 2014–2018 inconditionals of opposition to Russian Federation contributed to Ukrainian workers differentiation abroad which depended on the level of theirs professional qualification and readiness to do some types of work. At the same time, the visa-free regime with the EU countries significantly facilitated the performance of Ukraine from the search for work. The analysis of recent research and publications. Some aspects of the chosen topic of the research are presented in the writings of Yu. Gumenyuk, O. Malinovskaya, T. Melnyk, M. Pytyulych. The researchers have focused on identifying the motivation of migrant workers and the relationship between the material situation of those wishing to leave and the possibilities for implementing such a desire. The scientists have begun to increase the threat to Ukraine due to an increase in the rate of migration of skilled labor. The aim of the research is to identify the main factors and nature of labor migration from Ukraine to the European Union and to estimate the consequences of this process for the Ukrainian economic development. Materials and methods. Statistical research data, data from the State Migration Service of Ukraine, certain legal acts and speeches by representatives of the top management of Ukraine with general reports on the state of affairs in the state are used in the research. By observing the principles of objectivity, a combination of historical and logical analysis, statistical and behavioral methods of scientific research and methods of scientific abstraction are used. Results. The growth of external labor migration has been influenced by the introduction of pension reform in Ukraine. Without having the prospect of obtaining a decent pension and not expecting the state to be able to change the situation for the better, a significant part of citizens were forced to take this into account when determining the terms of staying abroad and planning how to use the earned funds. Transfers of money earned from abroad by labor migrants have gradually become a significant factor in the stability of the Ukrainian economy. However, the nature of the use of funds received from Ukrainian foreign labor migrants indicates their importance for Ukrainian commodity producers and, above all, for large financial and industrial groups. Growing incomes from external labor migrants, which are many times higher than foreign investment, in the short term allow for a flexible policy regarding the requirements of the International Monetary Fund related to the continuation of lending to Ukraine, the maintenance of the national currency, the needs of large financial-industrial groups in maintaining the purchasing power of the population, mitigating the problem of unemployment and providing the population with housing. Conclusion. The nature of social ladders within large financial and industrial groups of Ukraine has exhausted itself. A large reduction in the number of workers will inevitably lead to a reduction in GDP. Growth of the volume of cash receipts from labor migrants as a means of keeping the hryvnia exchange rate, delaying the sharp increase in social problems, ensuring the growth of purchasing power of the population and stabilizing the internal market of goods and services cannot be considered expedient for a long-term perspective. The increase in the share of transfers of foreign labor migrants in Ukrainian GDP indicates an increase in the dependence of the state on their profits, as well as on unbalanced personnel policy and unproductive use of the labor potential of Ukrainian workers. The dependence of the state’s economy, the stability of the national monetary unit on the predominantly unskilled work of Ukrainian foreign labor migrants testifies to the difficult situation on the Ukrainian labor market. Such affairs can be a serious challenge to the national security of the state, whose stability depends, among other things, on fluctuations in the world and European labor markets.

International Corporations globally are seeking ways of being ahead of other competitors in the industry of operations. Companies ranging from production to service firms in globally strive harder to meet the challenges posed to them by environmental changes. Also the consulting industry is an integral part of service industry due to the sum they contribute to the growth of the economy. The study tried to situate positions whether organizational learning could serve as a strategic tool for enhancing organizational performance as regards employee commitment and organizational competitiveness. 240 copies of questionnaire were administered to selected international audit service firms considered for the study in Nigeria to get primary data that treated appropriate research questions and hypotheses were tested accordingly. The study found that opportunity for individual learning makes employees in the global firms to be committed and that organizational conditioning has significant effect on competiveness. The study recommends that international service firms should endeavour to direct more resources to the area of organizational learning in order for them to be able to achieve better global industry relevance.

Background. The substantiation of the methodological discourse of the international economic partnership is due to the need for its consideration in the context of the theory of international economic relations, as well as the definition of the main conditions for its effectiveness. Analysis of recent research and publications. On the basis of the analysis of the publications of foreign and domestic experts the relevance of the development of methodological discourse of the international economic partnership is determined. The aim of the article is the methodological substantiation of the concept of «international economic partnership» as a form of interaction between subjects of international economic relations and factors that form its effectiveness. Materials and methods. Research materials were provided by the works of domestic and foreign specialists. Results. It is shown that the methodological discourse of the problem of international partnership is determined by the essence of economic and political interaction of subjects of international relations. It is determined that fairness of relationships and trust between potential partners are necessary conditions for effective partnership. International partnership can be considered as the fair one if partners’ strategies are based on rules that are recognized by international law irrespective of the results of the partnership agreement and are voluntarily ratified by its parties. It is proposed to rely on the methodology of equilibrium theory for assessing the equity of the partnership and on a set of global indexes – for assessing the credibility of the country by the international community. Conclusion. Problems of international partnership are in the methodological plane of the researching of interaction of subjects of international relations. The partnership is a product of the dependence and interdependence of international actors, based on a consensus paradigm for reconciling their economic interests.

Background. The current trend has shown a marked improvement in the positions of developing countries in the ratings of national brands. Their success is explained by increased attractiveness in specific areas, but the assessment of other criteria remains significantly lower than in developed countries. It requires a thorough analysis of the factors which contribute to the strengthening of the international image of countries in the world economy and the identification of key ones that affect the value and sustainability of the national brand. Analysis of recent research and publications has shown that, despite the high level of existing theoretical developments, the further study needs to determine the factors contributing to the increase in the cost and stability of national brands in the global economy, against the backdrop of increasing global competition. The aim of the article is to form an author’s concept of the creation and functioning of an effective national brand management, based on the identification of key factors affecting the cost and stability of the national brand. Materials and methods. The theoretical and methodological background for writing the article was the reports of leading global organizations in the field of national branding –Brand Finance, Anholt-GfK, Bloom Consulting, Future Brand, PWC, as well as the works of domestic and foreign scholars on this topic. The study was conducted using the methods of theoretical generalization, comparative analysis, analysis and synthesis. Results. To determine the competitive advantages of countries in the world economic space, in the article their world rankings are analyzed, which form the leading world organizations, in particular Brand Finance (Nation Brands), Future Brand (Country Brand Index), GfK Roper Public Affairs & Media (The Anholt-GfK Nation Brand Index), Bloom Consulting (Country Brand Ranking) and the factors, which determine the place of the country in the world economy are identified: development of the investment segment, which includes domestic investment, analysis of opportunities for the development of domestic investment, as well as the analysis of the risk level; development of export potential of the country and reduction of imports; development of human capital as a part of improving innovative production; development of international tourism as a factor in formation of a positive image of the country. The stable interdependence of the presence of strong corporate brands with high positions in the national brand has been proved. Conclusion. The author’s concept of creation and functioning of effective national brand management includes key factors of influence on national brand in context of macroeconomic, social, corporate and organizational components, which will ensure the creation of a positive perception of country in the world and contribute to the growth of the country’s global competitiveness (improving the place in the global competitiveness rate, growth of foreign trade and volumes of direct investments).

Background. The vector of the development of the national tourism system (NTS) in the national and global socio-economic space requires an understanding of the logic of transit processes, characteristic for the current economic situation. Today, the markers for the development of NTS is the unprecedented growth of information flows, the genesis of new risks and «challenges», which predetermines the study of the essence and features of its transformations. The analysis of recent researches and publications gives grounds to state that research on the transitivity of NTS is relevant, since it provides an opportunity to investigate the state and peculiarities of the development of the ambitious nature of NTS with the discovery of contradictions, risks and effective alternatives to its development. The aim of the article is to study the manifestations of transitivity of NTS as a latent process for determining the vector of its development in global coordinates. Materials and methods. The scientific works of domestic and foreign scientists on the problems of transformational processes and transitivity, as well as materials of the World Tourism Organization (UNWTO) are theoretical and methodological basis of the article. In the course of the research a set of scientific methods and approaches was used: systemic, structural-functional, analysis and synthesis, comparisons. Results. The essence and manifestations of transitivity of the national tourism system were investigated. The definition of transitivity of NTS is given. It is its property as a dynamic system to be in a state of constant motion under the influence of exogenous factors, which directs its movement towards an innovative model of development as the basis of ensuring competitiveness on the local and global tourist markets. Taking into account the global and local factors influencing the development of NTS, the time and structural parameters of the transitory nature of the NTS are presented. The study of the preconditions of origin and the processes of formation and development of NTS made it possible to propose a mechanism for its transitivity. It is revealed that the necessity of increasing competitiveness and adaptation of NTS to international socioeconomic processes determines its orientation and taking into account the principles of transitivity. Conclusion. The national tourism system of Ukraine functions and develops under the constant influence of the transformational driving forces of different nature, power, and consequences. These forces fundamentally change the scale, components and relations between external and internal factors of the development of the national tourism system, under the influence of which a new type of socio-economic relations is formed – the transitivity, which is based on contradictions, which lead to changes in the qualities of various spheres of society, including the tourism. The need for the growth of competitiveness and adaptation of NTS to international socio-economic processes predetermines its orientation to the principles of transitivity, that is, taking into account not only national but also supranational aspects of development in order to ensure its stability and efficiency, since the NTS, having the properties of transitivity, will be able to successfully operate in rapidly changing external and internal environments.

Background. Formation of the price of a product is a process inalienable from marketing strategies. Making a reasonable decision on choosing a pricing strategy, its development using a systematic approach will enable the company to succeed on the market. The pricing strategy in the international marketing system takes one of the key places. Therefore, there is an urgent need to improve the strategy of international marketing and mechanisms for managing its components, which is directly connected with the general program of the exit from the precession stage of the development of the global economic system in general and of entrepreneurship at micro, meso, macro, and mega-levels in particular. Analysis of recent scientific research. Recent scientific studies indicate the specificity of marketing as a scientific trend, which currently does not take into account the full use of the rich foreign and domestic experience of internal marketing in the formation and development of the international marketing system. Today there is a need to formulate a coherent mechanism for its functioning and management taking into account the peculiarities of the development of the international economic space in general and individual national economies in particular. The aim of the article is the optimization modeling of the price strategy management system of the business entity in the industrial sphere of management. Materials and methods. In the course of research the dialectical method of scientific knowledge and a number of general scientific and special research methods were used, interconnected and consistently applied in accordance with the general logic of analysis: theoretical generalization, analysis and synthesis; system analysis, methods of economic modeling. Results. The necessity of global improvement of the management system of international marketing tools in the industrial sphere at the recessionary stage of development of the world economic system is established. The methodology of forming an optimization-pricing strategy of international marketing in the industrial sphere and modeling its management system for improving the efficiency of the functioning of the overall mechanism of international marketing and reducing the risk of participation in international business processes, taking into account the peculiarities of the functioning of business entities in the industrial sphere, has been developed. Conclusion. The proposed methodology for forming an optimization pricing strategy for international marketing based on the use of a new conceptual approach of optimization-pricing modeling in international marketing is based on the functional dependence between profit from business activities and price level. The simulation process is carried out by minimizing the function by constructing a functional dependence between the volume of product sales in the international market and variable costs in different variants of the behavior of the return from the variable resource of the production function, based on the existence of links between the industrial and market subsystems of the industrial subject of international business.

Background. The value added tax is considered to be the most problematic tax in the system of indirect taxation. However, the very fact of its introduction in Ukraine and theelectronic administrationof this tax is an important step in reforming the modern taxsystem. Analysis of recent research and publications. Various aspects of VAT were investigated by many scholars who consider the mechanism of VAT functioning and its impact on the economic activity of business entities, work out changes and innovations in the field of normative regulation and administration of value added tax, study European trends in the development of taxation and administration of VAT, determine the role of VAT in the formation of the revenue part of the state budget of Ukraine and investigate the problems of budget reimbursement of VAT. The aim of the articleis to identify ways of eliminating shortcomings in the VAT administration system in Ukraine. To do this, a comparison was made of trends in theadministration of VAT in the countries of the European Union and Ukraine. Materials and methods. The theoretical and methodological basis of the article was the legislative and normative legal acts of Ukraine, the works of domestic and foreign scholars. The research was conducted using the methods of theoretical generalization, comparative analysis, grouping and summarizing, analysis and synthesis, which allowed substantiating and comparing the basic provisions of VAT administration in the countries of the European Union and in Ukraine. Table and graphical methods are used for visual representation of statistical material and schematic representation of a number of theoretical provisions of the article. Results. At the present stage of development, Ukraine seeks to maximize theharmonization of VAT in accordance with the requirements of European legislation. World experience shows that VAT provides high stability of revenues to the state budget. The mainadvantage of VAT is its easy adaptation to the global trends of economic integration andglobalization. With the introduction of the electronic document management system, including the system of electronic administration of VAT, Ukraine has come close to worldeconomic standards. After all, the vast majority of countries in the world use the electronicreporting form. It is worth noting that each system has several drawbacks along with itsadvantages. The system of electronic administration of VAT in Ukraine is no exception. Improvement of the domestic legal and regulatory framework in the field of taxationprovides an opportunity to obtain new economic relations defined within the framework ofthe implementation of the Association Agreement«Ukraine and theEU». Conclusion.The current system of taxation of VAT transactions in Ukraineaccording to its composition, structure and methods of administration corresponds to the taxsystem of the countries of the European Union. The main objective of the introduction ofthe system of electronic administration of value added tax is to prevent abuse through theillegal receipt of VAT refunds from the budget.

Background. The need for identifying, preventing and eliminating violations requires management personnel to make optimal use of scientifically-based forms and methods of internal control. Accordingly, the main consequences of the use of rationally organized internal control at the enterprise is to ensure the preservation of the owner’s property, the effectiveness of the use of economic resources and the implementation of measures for their resource conservation, as well as the legality and feasibility of conducting business activities of the enterprise. Analysis of recent research and publications. A significant contribution to the development of methodological foundations for the formation and development of the system of internal control was carried out by such scholars as S. V. Bardash, T. A. Butinets, O. G. Drozdova, E. V. Kalyuga, K. O. Nazarova, M. O. Nikonovich, I. A. Petrovich, M. V. Tarasyuk, V. M. Yatsenko. The aim of the article is development of methodological provisions for internal control of commodity losses in order to find ways to minimize them and ensure the preservation of property of the owner. Materials and methods. The methodological basis of scientific research is statistical and graphical methods, as well as methods of synthesis, analysis and systematization. The information base of scientific research was the works of domestic and foreign scientists, research of world companies, relevant Internet sources. Results. The article substantiates that conducting internal control helps to increase guarantees and reduce risks of property losses. In order to improve the methodical approach to internal control of commodity losses of trade networks, a structural-logical scheme of internal control has been developed. Each of the identified entities will carry out control procedures related to the process of movement of goods, which enables them not only to control their availability and conservation, but also to manage business processes in order to increase the competitiveness of the enterprise on the market. Conclusion. At trade enterprises it is expedient to introduce a regulated system of internal control over operations of receipt, storage, production, write-off of stocks in order to detect and prevent the violation.

Background. The accession of Ukraine to the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (Pan-Euro-Med Convention) opens new possibilities for the country to join the regional and global value-added chains. A prerequisite for using the benefits of diagonal cumulation is the necessity for Ukraine to conclude free trade area agreements with those parties to the Convention, which will benefit from preferential trade and cumulation. The review of scientific sources. Many domestic scientists have considered the theoretical principles of the use of preferential rules of origin as an instrument of forming trade cumulative chains between foreign trade partners. However, despite the importance of Ukraine’s joining to the Pan-Euro-Med Convention in the context of realization its foreign trade potential, the amount of scientific research in this area is very limited. The aim of the article is to study the potential of Ukraine’s accession to the system of diagonal cumulation Pan-Euro-Med. Materials and methods. Methods of analysis and synthesis are used to systematize measures taken by Ukraine and other Parties of the Pan-Euro-Med Convention in order to fully utilize the potential of a single cumulation zone; matrix method – to formalize the conditions for the use of diagonal cumulation between the Parties to the Pan-Euro-Med Convention. The research was performed on the materials of the World Trade Organization and the State Fiscal Service of Ukraine. Results. In order to formalize the conditions for the use of diagonal cumulation between Ukraine and other Parties to the Convention, a diagonal cumulation matrix Pan-Euro-Med has been developed. The matrix records the existence or absence of agreements with identical preferential rules of origin between the Parties to the Convention. It is determined that the maximum effectiveness of the diagonal cumulation Pan-Euro-Med is ensured in the case that agreements with identical preferential rules of origin are concluded between all the Parties to the Convention. The criteria for ensuring the effectiveness of Ukraine’s participation in the Pan-Euro-Med Convention is substantiated. The criteria provides the maximization of the number of agreements with identical preferential rules of origin between Ukraine and other Parties to the Convention. The measures taken by Ukraine and other Parties to the Pan-Euro-Med Convention for full using the potential of this agreement are analyzed. The systematization of these measures is carried out according to the following criteria: the subject of implementation; mechanism of implementation; the purpose of the implementation; aspect of implementation (organizational or methodical). Conclusion. As a result of Ukraine’s conclusion of bilateral free trade agreements with identical rules of origin of goods with other Parties to the Convention, trade procedures will be simplified, the use of the country’s export potential will be increased, and economic integration with the European Union will be strengthened.