Liudmyla Ostapenko

Peculiarities of taxation of insurance companies in Ukraine and Europe have been researched. Methodological principles determining the optimal level of tax burden for insurers, depending on the level of national insurance market development have been proposed. The forms of constructive and destructive effects of taxes on insurance companies functioning in the stages of development of the insurance market have been established.

Keywords: insurance companies, tax, tax burden, income tax, optimization, mathematical formalization

International trade is a significant factor in economic development and meeting global standards is essential for economic growth of any country. However, increase in exports and imports can have both negative and positive effects. The purpose of the article is to establish impact of regional economic and social development level on international trade and distinguish influential factors. Research is conducted using economic indicators in Ukraine, and Sumy region in particular. Factors are divided into four groups and their impact is assessed through correlation and causal analyses of 48 indicators resulting in construction of VAR model. Modeling resulted in obtaining exports equation in Sumy region and confirmed that shocks in standard deviation of economic indicators (world prices of oil “Brent” and corn, official hryvnia exchange rate to the US dollar, interest rate on deposits, etc.) affect exports and imports volumes. Reliability of calculations is confirmed by the comparison of graphs that represent calculated and actual data for both exports and imports. Approach used in the research will allow identifying possible risks and dangers to international trade in connection to economic and social factors in region, thus, allowing flexible management and decision implementation at a regional level.

Keywords: international trade, region, economic and social factors, VAR model.
JEL Classification: B17, F5

There were many trials and obstacles on the way of the journal and publishing house. However, these were problems with growth, but on the morning of February 24, 2022, a terrible thing began. We woke up to cannon shots (in a European country in the 21st century!!!), and by evening the Russian monster was squeezing the streets of our cities with its tentacles from hundreds of pieces of equipment and thousands of soldiers. War!
How events developed further is another story. Or rather, tens of millions of stories of people who have suffered and are suffering from this absolutely illogical, surreal, and barbaric war. Here we will briefly recall the past year, as the twentieth year since the birth of the Publishing Company “Business Perspectives” and its first journal “Problems and Perspectives in Management.” About a year of work in a real and terrible war.