The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine

The article is aimed at researching tendencies and identifying peculiarities of functioning of agroholdings of Ukraine, regulation of activity of agrarian business by activation of both financial and economic instruments of influence by the State. The special regimes of taxation of agricultural producers are analyzed and tendencies of minimization of tax load in agroholdings of Ukraine are identified. The budget reimbursement of VAT to the agroholdings is researched. It is determined that the agrarian business as a whole remains a significant taxpayer in Ukraine. According to the substantiated necessity of reforming of taxation of agrarian sphere it is suggested that large companies should be transferred in the general system of administration of taxes, while farmers and small companies should stay in terms of the currently operating system. The model of taxation of agroholdings is proposed, which will harmonize further development of the large agrarian business with the strategy of development of rural territories on the basis of equilibrium

Elaborating the Strategies for Development of System Important Banks of Ukraine under the Influence of External Environment Factors

The aim of the study is a theoretical and methodological generalization of the process of strategic management and determination, through strategic planning, of ways of development of system important banks of Ukraine under conditions of uncertainty of their functioning environment. As a result of the study of foreign and domestic experience, the theoretical and methodological concept of strategic planning of the banking system is formulated. The authors analyze the goals, missions and visions of the strategies of system important banks, assess the state of development of system important banks in Ukraine in the current conditions and identify the key areas of strategic planning. It is found that system important banks of Ukraine occupy a predominant share in the structure of both certain types of banking income and financial performance. In addition, it is determined that strategic planning should be based on the reliability and completeness of economic indicators and non-financial indicators. In particular, the indicators of the bank’s share in the activity among banking structures are important for characterizing its competitive position and the level of efficiency of its strategy among competitors. It is researched that system important banks are predominant in the banking services market, and their network of branches is widely distributed. The strategic development of these banks should be aimed at the possibility of retaining this share of the banking services market. The authors improve the theoretical and methodological approach to the strategic planning process in a bank on the principles of introducing an inclusive component of further development, which will provide for a sustainable accelerated growth of the country’s economic power on the basis of financial inclusion, a radical increase in the welfare of individual members of society and society as a whole. It is specified that such approaches to organizing the formation of strategies of system important banks will also ensure sociopolitical stability and form an appropriate level of national security