Financial Markets, Institutions and Risks (FMIR)
Permanent URI for this collectionhttps://devessuir.sumdu.edu.ua/handle/123456789/61500
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Item The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries(Sumy State University, 2017) Бойко, Антон Олександрович; Бойко, Антон Александрович; Boiko, Anton Oleksandrovych; Самусевич, Ярина Валентинівна; Самусевич, Ярина Валентиновна; Samusevych, Yaryna ValentynivnaThe article defines the role of the tax system, which it plays to gain competitive advantages of the country in social and economic spheres. The system of relevant taxes, characterizing the level of competition of the national tax system, is identified. Methodological basis for determining tax countries competing with Ukraine based on the cluster analysis is improved. By implementing the algorithm for establishment the European countries – tax competitors of Ukraine, firstly, potential tax competitors of Ukraine were identified, secondly, real tax competitors of Ukraine in a cluster with a similar structure of the tax system in terms of socioeconomic development were set.Item Trajectories of development of state-owned banks by analyzing the dynamics of patterns(Sumy State University, 2017) Mussina, A.; Школьник, Інна Олександрівна; Школьник, Инна Александровна; Shkolnyk, Inna Oleksandrivna; Бухтіарова, Аліна Геннадіївна; Бухтиарова, Алина Геннадьевна; Bukhtiarova, Alina HennadiivnaThe article investigates the trajectory of state-owned banks by analyzing the patterns on the example of stateowned banks in Ukraine. The trajectory of the evolution of the state-owned banks can be defined ordered set of patterns, each of which describes the activities of the bank at a concrete moment of the time. The experience of state-owned banks in differently countries around the world was considered. To assess the state-owned banks in Ukraine for the period 2007-2016 the authors offer to assess the dynamics model of patterns of stateowned banks based on Kohonen self-organizing maps and cluster analysis. The model includes 14 indicators providing input variables of model formation. Also it comprises 35 banks of Ukraine, which has been operated during 2007-2016, including 7 state-owned banks. The authors proved that the Ukrainian state-owned banks are essentially commercial banks and non-state agents of a special mission, recently transformed into an additional burden for the state budget.