budget

The article examines the budgeting mechanism of banks’ financial activities in the context of international economic relations. The essence of financial planning of banking activity, as well as its role in the bank management system, is substantiated. The method of bank budgeting was considered. Recommendations for the implementation of modern automated information and analytical budgeting systems in the bank, used in foreign practice, are proposed.

Problem setting. The process of decentralization, which was initiated in order to strengthen the material and financial basis of local self-government, requires the latest approaches to its implementation, given the complexity of the process, the large number of issues of the functioning of the territorial communities, which it covers and the ambiguity of the consequences it leads to.

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.

The views of the scholars concerning the concept of “budgetary process” and its content. Based on the systematization of the literature suggested the author’s definition of the budget process as a set of actions of the authorized state bodies and local authorities, which are carried out on the basis of norms of the budget legislation, concerning the preparation, review, approval and execution of budgets, as well as the drafting, review and approval of reports on their performance. The stages of the budget process.

Generalized substantive content terminological apparatus with respect to the various 
fields of activity, accented on the importance of the content and spirit of the effective operation 
of the judicial system. The results of investigation proceedings in the judicial system in Poland, 
evaluated the effectiveness of its functioning as a whole and of court proceedings.  
Systematized European and international approaches to the assessment of the efficiency 
of the justice systems in the context of the evaluation methodology used in the Polish practice.  

The article substantiates the need to reduce the level of bureaucracy and corruption at the
level of local government by introducing facilitation payments (AF). Posted interpretation of FP,
its purpose and the criteria referring to facilitation payment, including the amount, frequency,
compliance with legislation and aim. In particular, the size of FP is important and in order not to
be identified with bribe its amount should not be significant that is why we offer the value of FP to

In a highly competitive market enterprises, to increase production and sales, have to invest heavily in the development of stock capital. They make major construction, reconstruction, modernization, purchase and create their own noncurrent assets and other tangible and intangible fixed assets. Such activity of the company is referred to as the activity of capital investment. Its effective operation requires system management on the principles of autonomy and commercialization.