Viktoriia Tyschenko

The development of public-private partnership in Ukraine in recent years has become very important as an instrument of anti-crisis orientation. The real economic situation objectively creates the preconditions for more effective use of this mechanism and institutes of public-private partnerships in order to ensure sustainable economic development, obtain new ones and improve the quality of public services provided to the population.
The objective of the research is to identify the components of project finance risk management and to provide justification of effective and balanced sharing of risks between public and private partners as the prerequisite and the main principle of effective implementation of public-private partnership.
The authors used the following research methods: systemic approach, theoretical and empirical methods of scientific knowledge.
This paper examines types of investment project financing by banks based on public-private partnership. It defines the structure of public-private partnership according to sources of capital investment in the project vehicle. The paper identifies components of the risk management process in project finance. It proves that a balanced distribution of risks between the private and public partners is the key requirement and the primary principle of effective public-private partnership. In this way, the need for mobilization of additional financial resources for implementation of investment projects calls for extended cooperation of state agencies and banks as a part of the effort of economic crisis management.

The influence of information is the main productive force and the subject of production for the economic systems development. Information services contribute to the competitive economy, to the provision of optimal conditions for human development, and the implementation of effective democratic procedures. The results of the socio-economic development of Ukraine testify to the growing lag of the parameters of its competitiveness from many countries of the world and to the strengthening of differentiation in the regional development. Since the regional environment today largely determines the competitiveness of the entire national economy, it becomes important to discuss the appropriate methodological tools for assessing the development level of information and communication infrastructure (ICI) in the regions of Ukraine.
Given the necessity of solving a specific problem, a methodological approach to assessing the development level of ICI is proposed, which is based on the calculations of integral indicators by the entropy method and aimed at the implementation of a group of economic regions in accordance with its defined parameters. The improved methodical toolkit takes into account consistent stages of the system for estimating indicators, which allows to analyze and evaluate the levels of ICI regions development and to obtain the value of specific digital divisions between individual regions.
The implementation of the proposed scientific and methodological approach allowed to obtain the results of the assessment of the ICI development level, to allocate regional clusters depending on the ICI development levels, to identify factors that restrain the ICI development in the regions and to propose recommendations for their elimination.

In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.