Розробка мультимедійних засобів навчання з урахуванням педагогіко-психологічних аспектів

One of the greatest benefits of using modern technology is the ability to access useful information, including the world's largest educational database resources. Most of higher education institutions offer full online versions of their training courses. Nowadays, the Internet resources are enormously popular, especially for students. From the point of view of pedagogy and psychology, the knowledge that a student receives with multimedia-didactic materials assimilates twice as fast as in the traditional way. Higher educational institutions frequently use distance learning systems. It helps to make students interested in a certain discipline. The multimedia-didactic materials provide detailed information about the discipline using various forms and methods of drawing the students attention. Multimedia-didactic materials on discipline "Illustration" are educational environment, which contains the following elements: pedagogical, didactic and methodical materials, specific for the interaction of participants in the educational process; informational resources: libraries and e-learning materials and e-communication facilitiesРозвиток інформаційних технологій, можливість одержати доступ до необхідної інформації, в тому числі до найбільших освітніх ресурсів світу. Заклади ОСВІТИ пропонують повні онлайн-версії своїх навчальних ПРОГРАМ.Мультимедійно-дидактичні комплекси (для усіх видів навчання) – форма навчання з використанням комп'ютерних і телекомунікаційних технологій, які забезпечують інтерактивну взаємодію викладачів зі студентами на різних етапах навчанн

ФОРМУВAННЯ ПОДAТКОВОЇ ПОВЕДIНКИ З УРAХУВAННЯМ НAЯВНОСТI ТIНЬОВОЇ ЕКОНОМІКИ

In this study, the main attention is paid to the problem of "shadowing" the Ukrainian economy during the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out that will reveal the motives of the behavior of taxpayers, who are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Consequently, we tried to determine motives of the behavior of taxpayers, which explicitly or implicitly form the basis of approaches to the formation of the tax mechanism and the tax policy of the state.  So, we tried to determine the level of the shadow economy, taking into account the modeling of the dynamics of tax behavior of economic entities, which, of course, will allow to increase the efficiency of management of the budget process, in particular, planning of budget expenditures to regional authorities.The article defines the necessity of improving the tools of state regulation of the economy, taking into account the specific conditions of development, and creates scientific and methodological support for the formation of concepts, strategies and programs of socio-economic development of the country and regions by the authorities. The theoretical positions concerning the role of the state in the regulation of fiscal-budgetary relations in the light of the evolution of the views of the known economic schools are outlined, and the expediency of introducing the views of well-known economic schools into practice has been outlined, which will help to develop regulatory measures to overcome negative phenomena in the economyIt is generally agreed that evasion of payment of taxes and fees leads to a number of negative consequences for both state power, and for the country's society (the threat of development, the collapse of the national economy, the negative influence on the distribution of resources redistribution between the spheres of economy, the threat to democratic values and social institutions). Systematically conceptualized the motives of the behavior of the subtitles, which were used as the basis for the formation of the mechanism of the podcasting and subjective policy of the state. Factors influencing the regulatory policy of the country and the factors influencing the adoption of decisions by the parties associated with the subtraction of subtractions are considered. The structure of the mechanization of the formation of a subtle behavior is proposed. The problems of tax evasion were identified and countermeasures were proposed to facilitate the development of an effective state anti-political policy in Ukraine.Основное внимание уделено проблеме «тенизации» экономики Украины в кризисный период. Обосновано, что уклонение от уплаты налогов и сборов приводит к ряду негативных  последствий как для государственной власти, так и для социума страны (угроза развития, угроза национальной экономике, негативное влияние на распределение и перераспределение ресурсов между сферами экономики, угроза демократическим ценностям и социальным институтам). Систематизированы концепции  мотивов поведения плательщиков налогов, которые положены в основу подходов к формированию механизмов налогообложения и налоговой политики государства. Рассмотрены факторы влияния на регуляторную политику Украины и факторы, которые влияют на принятия плательщиками решений, связанных с оплатой налогов. Предложена структура механизма формирования налогового поведения. Выявлены проблемы уклонения от уплаты налогов и предложены механизмы противодействия с целью содействия разработке эффективной государственной антитеневой политики в Украине.Основну увагу приділено проблемі «тінізації» економіки України в кризовий період. Вивчено теоретичні підходи до визначення функцій податків і факторів, що впливають на реальні податкові надходження. Проведено наукове дослідження, яке дозволить виявити мотиви поведінки платників податків, які явно або неявно закладаються в основу підходів до формування механізму оподаткування і податкової політики держави. Отже, ми спробували визначити рівень тіньової економіки при врахуванні моделювання динаміки податкової поведінки економічних суб’єктів, що, безумовно, дозволить підвищити ефективність управління бюджетним процесом, зокрема планування бюджетних видатків регіональним органам влади.Визначено необхідність удосконалення інструментарію державного регулювання економіки, що ураховує конкретні умови розвитку і створює науково-методичне забезпечення формування органами влади концепцій, стратегій та програм соціально-економічного розвитку країни та регіонів. Окреслено теоретичні положення щодо ролі держави в регулюванні фінансово-бюджетних відносин у світлі еволюції поглядів відомих економічних шкіл, у результаті чого встановлено доцільність у впровадженні поглядів відомих економічних шкіл у практику, що допоможе виробити регулятивні заходи подолання негативних явищ в економіці.Обґрунтовано, що ухилення вiд сплaти подaткiв тa зборiв призводить до низки негaтивних нaслiдкiв як для держaвної влaди, тaк i для соцiуму крaїни (зaгрозa розвитку, зaгрозa нaцiонaльнiй економiцi, негaтивний вплив нa розподiл тa перерозподiл ресурсiв мiж сферaми економiки, зaгрозa демокрaтичним цiнностям тa соцiaльним iнститутaм). Системaтизовaно концепцiї про мотиви поведiнки плaтникiв подaткiв, якi поклaдено в основу пiдходiв до формувaння мехaнiзму оподaтковувaння тa подaткової полiтики держaви. Розглянуто фaктори впливу нa регуляторну полiтику крaїни та фaктори, якi впливaють нa ухвалення плaтникaми рiшень, пов’язaних зi сплaтою подaткiв. Запропоновано структуру мехaнiзму формувaння подaткової поведiнки. Виявлено проблеми ухилення від сплати податків та запропоновано механізми протидії з метою сприяння розробленню ефективної державної антитіньової політики в Україні

AUDIT IN THE STATE ECONOMIC SECURITY SYSTEM

In the research it is proved that constant and progressive development of any country is impossible without providing economic and social security processes. It is justified that due to financial globalization, complexity and versatility of both interstate and domestic correlation, economy development dynamics are sensitive to crisis occurrences. It is concluded that nowadays due to complicated economic and social conditions questions of justification priorities of state and independent audit development during the formation of state’s economic security and the definition of alternative methods of business security are up to date. The state, dynamics and development trends of state and independent external audit were analyzed according to modern economy state. It was defined that audit develops through several key directions that are important for providing the economic security. To increase the positive value of audit in providing the economy security of the state to organizations alternative methods of business protection have to be used alongside with standard audit methods

MANAGEMENT EFFICIENCY ANALYSIS OF INNOVATION PROCESS IN THE FINANCIAL AND ECONOMIC ACTIVITIES OF IT SPHERE ENTERPRISES

The purpose of the article is to substantiate the priority of increasing the management efficiency of innovative process of IT sphere as a factor contributing to the Ukraine’s economic growth taking into account the current opportunities and limitations. The study substantiated that maintaining a competitive advantage in the innovation space through the development of digitalization processes in Ukraine requires continuous improvement of the management of the innovative process in the IT sphere, and increasing the efficiency of implementing new technical, organizational and marketing solutions. It is shown that under the influence of an unstable external environment, there is a need to develop and implement a management system that would provide an opportunity to obtain competitive advantages in the IT sphere and maintain a competitive position of the Ukrainian IT business in the market. The priority of development is long-term growth, the driving force of development is innovation and modern technologies, as well as highly qualified human and institutional capital. At the same time, traditional factors of production (land, natural resources, labour) are losing their importance. The basic priorities of managing the innovation development of the IT sphere have been determined. The implementation of an innovation policy in the IT sector of Ukraine, based on the current opportunities and constraints, will ensure a systematic and sustainable increase in the efficiency of innovative development in this area and will contribute to the increase of the national economy of Ukraine. The results of the study should be implemented for the development of the theory and methodology of innovative development at the macro- and meso-levels, as well as in stimulating model of innovative process in Ukraine based on the status of its leading economic sectors, in particular, the IT sphere

Innovative Development of the IT Sphere in Ukraine

The development of strategic guidelines in the IT sphere deserves considerable attention in view of the efficiency and long-term consequences that certain decisions and actions have for the development of IT business in the country. Strategic management of innovation activities in the IT sphere should involve policies and procedures available for implementation in the conditions of specific companies that ensure the protection of the assets of the entity, efficiency and effectiveness of management. The above requires the definition of basic forms of implementation of the IT development strategy in Ukraine, which indicates the relevance of this study. Among researchers of the innovation process today, the prevailing belief is that innovations in the modern economic environment arise and be spread in the networks that connect individual actors. This position is formed on the basis of the evolution of views on the problems of the course of innovation processes and finds expression in the conception of feedback models, integrated models, as well as the concept of «open innovation environment». The researchers have also identified the following components of innovation development: social activity, creative activity, intellectual capital and entrepreneurial initiative. At the same time, studies of the problems of implementing the innovation process in the IT sphere in the reviewed works relate primarily to the micro level and much less to the macro level, that is, taking into account the need to solve the problems of development of this sphere and the economy of the country as a whole. The creation, assimilation and dissemination of innovations in the modern economic environment should be implemented in the form of a certain development strategy, within which it is possible to manage, control and stimulate the course of this process. The article is aimed at substantiating strategic guidelines for innovative development of the IT sphere in Ukraine under current conditions, under the influence of factors of the business environment and specifics of the national innovation system. The informational basis of the carried out study is the normative legal acts of Ukraine on the issues of conducting economic activity of enterprises, the implementation of innovation activity; scientific publications of leading foreign and domestic scientists. The study uses general scientific and special methods: induction, deduction, analysis, synthesis; dialectical method – in identifying specific features of strategic innovative development of the IT sphere in Ukraine; abstraction, generalization, system, functional methods – when developing a strategy for the development of the IT sphere in Ukraine and the forms of its practical implementation. Based on the results of the study, the authors conclude that the strategic management of innovation activities in the IT sphere should use instruments available for implementation in the conditions of specific companies that ensure the protection of the assets of an economic entity, efficiency and effectiveness of management. The configuration of such instrumentarium is formed taking into account the problems of development of the IT sphere, country-specific development factors, global trends in the development of IT technologies, i. e., the limitations and opportunities that determine the form and content of the instruments used. The basic forms of implementation of the IT development strategy in Ukraine are determined. Prospects for further research are to deepen and structure the instrumentarium for managing innovation activities in the IT sphere of Ukraine, which can be applied to specific directions of such activities

ANALYSIS OF RISKS IN THE FINANCIAL SECURITY MANAGEMENT SYSTEM OF BUSINESS ENTITIES

Financial and economic activity is exposed to numerous systemic risks, which are a threat to the financial security of enterprises. The criterion for ensuring financial security is the appropriate level of the company's financial condition. The financial condition of the enterprise is a complex concept and is characterized by the system of indicators – financial coefficients: indicators of liquidity, financial stability, business activity, and management efficiency. The interrelationship and mutual determination between the indicators that cause the occurrence of risk when one of them changes is established. A range of factors that comprehensively characterize the financial and economic activity of the enterprise has been determined and developed risk analysis and assessment methodology, which includes the following stages: preparatory stage; construction of an algorithm for quantitative assessment of risk in the financial security system; interpretation of the results of an integrated risk assessment in the financial security system; determining the priorities of risk management in the system. The methods of financial analysis (horizontal, vertical, coefficient, analysis of business activity and financial stability) were applied and a quantitative assessment of risks was carried out. The indicators-coefficients of the enterprise's functioning are calculated and given an interpretation. The conclusion was formed that the construction of an effective risk management system and its universal functional component of risk analysis are current issues, as they allow to develop a set of measures to minimize threats and risks of conducting financial and economic activities of economic entities. Therefore, the correct assessment of risk with the help of the proposed methods and models of financial analysis for individual economic situations and business entities is effective and has value, as it gives the opportunity to make the optimal decision in specific situations and characterizes the criterion feature of financial security of industrial enterprises – liquidity, financial stability, business activity, profitability

Multiple Myeloma Treatment in Real-world Clinical Practice : Results of a Prospective, Multinational, Noninterventional Study

Funding Information: The authors would like to thank all patients and their families and all the EMMOS investigators for their valuable contributions to the study. The authors would like to acknowledge Robert Olie for his significant contribution to the EMMOS study. Writing support during the development of our report was provided by Laura Mulcahy and Catherine Crookes of FireKite, an Ashfield company, a part of UDG Healthcare plc, which was funded by Millennium Pharmaceuticals, Inc, and Janssen Global Services, LLC. The EMMOS study was supported by research funding from Janssen Pharmaceutical NV and Millennium Pharmaceuticals, Inc. Funding Information: The authors would like to thank all patients and their families and all the EMMOS investigators for their valuable contributions to the study. The authors would like to acknowledge Robert Olie for his significant contribution to the EMMOS study. Writing support during the development of our report was provided by Laura Mulcahy and Catherine Crookes of FireKite, an Ashfield company, a part of UDG Healthcare plc, which was funded by Millennium Pharmaceuticals, Inc, and Janssen Global Services, LLC. The EMMOS study was supported by research funding from Janssen Pharmaceutical NV and Millennium Pharmaceuticals, Inc. Funding Information: M.M. has received personal fees from Janssen, Celgene, Amgen, Bristol-Myers Squibb, Sanofi, Novartis, and Takeda and grants from Janssen and Sanofi during the conduct of the study. E.T. has received grants from Janssen and personal fees from Janssen and Takeda during the conduct of the study, and grants from Amgen, Celgene/Genesis, personal fees from Amgen, Celgene/Genesis, Bristol-Myers Squibb, Novartis, and Glaxo-Smith Kline outside the submitted work. M.V.M. has received personal fees from Janssen, Celgene, Amgen, and Takeda outside the submitted work. M.C. reports honoraria from Janssen, outside the submitted work. M. B. reports grants from Janssen Cilag during the conduct of the study. M.D. has received honoraria for participation on advisory boards for Janssen, Celgene, Takeda, Amgen, and Novartis. H.S. has received honoraria from Janssen-Cilag, Celgene, Amgen, Bristol-Myers Squibb, Novartis, and Takeda outside the submitted work. V.P. reports personal fees from Janssen during the conduct of the study and grants, personal fees, and nonfinancial support from Amgen, grants and personal fees from Sanofi, and personal fees from Takeda outside the submitted work. W.W. has received personal fees and grants from Amgen, Celgene, Novartis, Roche, Takeda, Gilead, and Janssen and nonfinancial support from Roche outside the submitted work. J.S. reports grants and nonfinancial support from Janssen Pharmaceutical during the conduct of the study. V.L. reports funding from Janssen Global Services LLC during the conduct of the study and study support from Janssen-Cilag and Pharmion outside the submitted work. A.P. reports employment and shareholding of Janssen (Johnson & Johnson) during the conduct of the study. C.C. reports employment at Janssen-Cilag during the conduct of the study. C.F. reports employment at Janssen Research and Development during the conduct of the study. F.T.B. reports employment at Janssen-Cilag during the conduct of the study. The remaining authors have stated that they have no conflicts of interest. Publisher Copyright: © 2018 The AuthorsMultiple myeloma (MM) remains an incurable disease, with little information available on its management in real-world clinical practice. The results of the present prospective, noninterventional observational study revealed great diversity in the treatment regimens used to treat MM. Our results also provide data to inform health economic, pharmacoepidemiologic, and outcomes research, providing a framework for the design of protocols to improve the outcomes of patients with MM. Background: The present prospective, multinational, noninterventional study aimed to document and describe real-world treatment regimens and disease progression in multiple myeloma (MM) patients. Patients and Methods: Adult patients initiating any new MM therapy from October 2010 to October 2012 were eligible. A multistage patient/site recruitment model was applied to minimize the selection bias; enrollment was stratified by country, region, and practice type. The patient medical and disease features, treatment history, and remission status were recorded at baseline, and prospective data on treatment, efficacy, and safety were collected electronically every 3 months. Results: A total of 2358 patients were enrolled. Of these patients, 775 and 1583 did and did not undergo stem cell transplantation (SCT) at any time during treatment, respectively. Of the patients in the SCT and non-SCT groups, 49%, 21%, 14%, and 15% and 57%, 20%, 12% and 10% were enrolled at treatment line 1, 2, 3, and ≥ 4, respectively. In the SCT and non-SCT groups, 45% and 54% of the patients had received bortezomib-based therapy without thalidomide/lenalidomide, 12% and 18% had received thalidomide/lenalidomide-based therapy without bortezomib, and 30% and 4% had received bortezomib plus thalidomide/lenalidomide-based therapy as frontline treatment, respectively. The corresponding proportions of SCT and non-SCT patients in lines 2, 3, and ≥ 4 were 45% and 37%, 30% and 37%, and 12% and 3%, 33% and 27%, 35% and 32%, and 8% and 2%, and 27% and 27%, 27% and 23%, and 6% and 4%, respectively. In the SCT and non-SCT patients, the overall response rate was 86% to 97% and 64% to 85% in line 1, 74% to 78% and 59% to 68% in line 2, 55% to 83% and 48% to 60% in line 3, and 49% to 65% and 36% and 45% in line 4, respectively, for regimens that included bortezomib and/or thalidomide/lenalidomide. Conclusion: The results of our prospective study have revealed great diversity in the treatment regimens used to manage MM in real-life practice. This diversity was linked to factors such as novel agent accessibility and evolving treatment recommendations. Our results provide insight into associated clinical benefits.publishersversionPeer reviewe

The Control of Public Procurement as a Priority of Economic Development from the Standpoint of the State

Relevance of the topic of this article is grounded on the need to form an effective system of control of public procurement as a priority of economic development from the standpoint of the State. The article is aimed at studying the status of control of public procurement and finding directions for its improvement. The qualitative and efficient financial control in the sphere of public procurement should play a priority role in ensuring the formation of a transparent system of expenditure of public financial resources. The article considers the powers of the State bodies on the implementation of regulation and control in the sphere of public procurement, as well as analyzes the process of spending funds by procedures and without applying the public procurement procedures. The most common improprieties and violations in the implementation of public procurement in Ukraine were researched. Formation of methodological, organizational and methodical bases of control of public procurement is connected with consideration of structure of the procurement mechanism which includes the current monitoring of needs and determination of expediency of public procurement, planning, regulation, and implementation

Risk analysis of companies’ activities on the basis of non-financial and financial statements

Purpose. The purpose of the article is to study the degree of disclosure of information about the risks of economic activity of enterprises in non-financial statements and to find ways to improve the organization and methods of analysis of such risks based on the financial statements of companies. Methodology / approach. The methodological basis of the study is a systematic approach, methods of generalization, comparison, abstraction, analysis, synthesis, induction and deduction, bibliometric analysis, cluster analysis, as well as methods of integrated economic analysis. The publications from the Scopus database, for 1988–01.04.2021, processed by VOSviewer software were the source of data for bibliographic and cluster analysis. The materials of the research on the state of disclosure of information about the risks of domestic enterprises of the food industry are based on their financial statements and management report. Results. The article analyzes the state and degree of disclosure of information about the risks of economic activity in non-financial reports of domestic food industry enterprises. It is established that the enterprises of the studied industry most often provide information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, as well as liquidity risk and market risk. Originality / scientific novelty. Theoretical, methodological and organizational principles of risk analysis of companies based on non-financial and financial reports have been further developed. For the first time, we proposed our own approach to the methodology of analysis of such risks, based on financial reporting indicators. In particular, such analytical indicators include: financial risk – solvency, financial leverage; credit risk – investment coverage ratio, return on equity, return on assets; liquidity risk – coverage ratio, quick liquidity ratio, absolute liquidity ratio. Practical value / implications. The practical value of the research is that the results obtained by the authors will contribute to the disclosure of information about the risks of economic activity of enterprises in non-financial statements. Analysis of the status and level of disclosure of information about the risks of domestic food industry enterprises in non-financial reports showed that most companies provided information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, and risk liquidity and the risk of changes in market conditions. As a result, the author’s methodological approach to the analysis of internal risks of the studied industry (credit, financial risks, liquidity risk) is proposed. The proposed methodology is based on the indicators of financial reporting and is part of a comprehensive risk analysis of the enterprise for the purposes of the risk management system

ФОРМУВAННЯ ПОДAТКОВОЇ ПОВЕДIНКИ З УРAХУВAННЯМ НAЯВНОСТI ТIНЬОВОЇ ЕКОНОМІКИ

In this study, the main attention is paid to the problem of "shadowing" the Ukrainian economy during the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out that will reveal the motives of the behavior of taxpayers, who are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Consequently, we tried to determine motives of the behavior of taxpayers, which explicitly or implicitly form the basis of approaches to the formation of the tax mechanism and the tax policy of the state.  So, we tried to determine the level of the shadow economy, taking into account the modeling of the dynamics of tax behavior of economic entities, which, of course, will allow to increase the efficiency of management of the budget process, in particular, planning of budget expenditures to regional authorities.The article defines the necessity of improving the tools of state regulation of the economy, taking into account the specific conditions of development, and creates scientific and methodological support for the formation of concepts, strategies and programs of socio-economic development of the country and regions by the authorities. The theoretical positions concerning the role of the state in the regulation of fiscal-budgetary relations in the light of the evolution of the views of the known economic schools are outlined, and the expediency of introducing the views of well-known economic schools into practice has been outlined, which will help to develop regulatory measures to overcome negative phenomena in the economyIt is generally agreed that evasion of payment of taxes and fees leads to a number of negative consequences for both state power, and for the country's society (the threat of development, the collapse of the national economy, the negative influence on the distribution of resources redistribution between the spheres of economy, the threat to democratic values and social institutions). Systematically conceptualized the motives of the behavior of the subtitles, which were used as the basis for the formation of the mechanism of the podcasting and subjective policy of the state. Factors influencing the regulatory policy of the country and the factors influencing the adoption of decisions by the parties associated with the subtraction of subtractions are considered. The structure of the mechanization of the formation of a subtle behavior is proposed. The problems of tax evasion were identified and countermeasures were proposed to facilitate the development of an effective state anti-political policy in Ukraine.Основное внимание уделено проблеме «тенизации» экономики Украины в кризисный период. Обосновано, что уклонение от уплаты налогов и сборов приводит к ряду негативных  последствий как для государственной власти, так и для социума страны (угроза развития, угроза национальной экономике, негативное влияние на распределение и перераспределение ресурсов между сферами экономики, угроза демократическим ценностям и социальным институтам). Систематизированы концепции  мотивов поведения плательщиков налогов, которые положены в основу подходов к формированию механизмов налогообложения и налоговой политики государства. Рассмотрены факторы влияния на регуляторную политику Украины и факторы, которые влияют на принятия плательщиками решений, связанных с оплатой налогов. Предложена структура механизма формирования налогового поведения. Выявлены проблемы уклонения от уплаты налогов и предложены механизмы противодействия с целью содействия разработке эффективной государственной антитеневой политики в Украине.Основну увагу приділено проблемі «тінізації» економіки України в кризовий період. Вивчено теоретичні підходи до визначення функцій податків і факторів, що впливають на реальні податкові надходження. Проведено наукове дослідження, яке дозволить виявити мотиви поведінки платників податків, які явно або неявно закладаються в основу підходів до формування механізму оподаткування і податкової політики держави. Отже, ми спробували визначити рівень тіньової економіки при врахуванні моделювання динаміки податкової поведінки економічних суб’єктів, що, безумовно, дозволить підвищити ефективність управління бюджетним процесом, зокрема планування бюджетних видатків регіональним органам влади.Визначено необхідність удосконалення інструментарію державного регулювання економіки, що ураховує конкретні умови розвитку і створює науково-методичне забезпечення формування органами влади концепцій, стратегій та програм соціально-економічного розвитку країни та регіонів. Окреслено теоретичні положення щодо ролі держави в регулюванні фінансово-бюджетних відносин у світлі еволюції поглядів відомих економічних шкіл, у результаті чого встановлено доцільність у впровадженні поглядів відомих економічних шкіл у практику, що допоможе виробити регулятивні заходи подолання негативних явищ в економіці.Обґрунтовано, що ухилення вiд сплaти подaткiв тa зборiв призводить до низки негaтивних нaслiдкiв як для держaвної влaди, тaк i для соцiуму крaїни (зaгрозa розвитку, зaгрозa нaцiонaльнiй економiцi, негaтивний вплив нa розподiл тa перерозподiл ресурсiв мiж сферaми економiки, зaгрозa демокрaтичним цiнностям тa соцiaльним iнститутaм). Системaтизовaно концепцiї про мотиви поведiнки плaтникiв подaткiв, якi поклaдено в основу пiдходiв до формувaння мехaнiзму оподaтковувaння тa подaткової полiтики держaви. Розглянуто фaктори впливу нa регуляторну полiтику крaїни та фaктори, якi впливaють нa ухвалення плaтникaми рiшень, пов’язaних зi сплaтою подaткiв. Запропоновано структуру мехaнiзму формувaння подaткової поведiнки. Виявлено проблеми ухилення від сплати податків та запропоновано механізми протидії з метою сприяння розробленню ефективної державної антитіньової політики в Україні