Reproduction of human capital in rural areas: current state and trends of its development

У статті на основі узагальнення теоретичних досліджень сучасних науковців щодо ролі людського капіталу проаналізовано сучасний стан та перспективи розвитку людського капіталу в сільській місцевості. Наведено основні чинники, які негативно впливають на рівень формування і розвитку людського капіталу. Охарактеризовано особливості формування людського капіталу в сільській місцевості. Проаналізовано чисельність сільського населення України з урахуванням вікової структури, досліджено демографічну ситуацію на селі, показники стану здоров’я населення та їх вплив на якість людського капіталу. Розглянуто рівень освіченості сільського населення та кадровий стан як чинники формування людського капіталу сільської місцевості. The article runs about the rural human capital, its current state and prospects of the development. Top necessity for the formation and qualitative improvement of the current resource was reasoned on the basis of synthesizing theoretical research of modern scholars regarding human capital role in rural development processes. The author writes about the current state of human capital in the agricultural sector of rural areas. Much attention is given to the basic factors which affect the level of formation and development of human capital. The author’s interpretation of the essence of human capital economic category is given, the quality components that make up its internal structure are determined. It is spoken in detail about the peculiarities of its formation in rural area. The article gives a detailed analysis of the age structure of the rural population of Ukraine, indicators of health and their impact on the quality of human capital as well as work experience and education of the peasants, as factors shaping quality of human capital. In conclusion the author suggests the ways of improving existing human capital, taking into account current trends: depopulation; increasing the number of elderly people with long-term working experience, not adapted to the needs of the labor market; incompatibility of knowledge with modern management requirements; the deterioration of the health of all age groups

Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved

The Current State and Prospects of Development of Human Capital in the Agricultural Sector of the Economy

У статті на основі узагальнення теоретичних досліджень сучасних науковців щодо ролі людського капіталу в аграрному секторі економіки автором проаналізовано сучасний стан та перспективи розвитку людського капіталу в агарному секторі економіки. Наведено основні чинники, які негативно впливають на рівень формування і розвитку людського капіталу. Охарактеризовано особливості формування людського капіталу в сільській місцевості. Проаналізовано чисельність сільського населення України з урахуванням вікової структури, досліджено демографічну ситуацію на селі, показники стану здоров’я населення та їх вплив на якість людського капіталу, розглянуто рівень освіченості сільського населення та кадровий стан як чинники формування людського капіталу сільської місцевості. Human capital of rural areas, its current state and prospects of the development are considered in this article. It was justified the necessity for the formation and qualitative improvement of the current resource on the basis of generalization of theoretical studies of modern scientists about the role of human capital in the process of rural development. The aim of the paper is to study the current state of formation and development of human capital in the agricultural sector and determine the prospects for its future development. The author writes about the current state of human capital in the agricultural sector of Ukraine. Much attention is given to the basic factors which affect the level of formation and development of human capital. The author's interpretation of the essence of human capital economic category is given, the quality components that make up its internal structure are determined. It is spoken in detail about the peculiarities of its formation in rural area. The article gives a detailed analysis of the age structure of the rural population of Ukraine, indicators ofhealth and their impact on the quality of human capital as well as work experience and education of the peasants, as factors shaping quality of human capital. In conclusion the author suggests the ways of improving existing human capital, taking into account current trends: depopulation; increasing the number of elderly people with long-term working experience, not adapted to the needs of the labor market; incompatibility of knowledge with modern management requirements; the deterioration of the health of all age groups