Defining of the tax impact on economic growth is of particular importance in the face of exacerbation of socio-economic, technological, environmental and other problems. Property taxes, as ones that have less distorting impact on taxpayers’ economic behavior, compared to the greater part of the rest of the known taxes, are attracting more and more attention of many researchers and are considered from the standpoint of a potential fiscal policy instrument in ensuring positive dynamics of economic development. The purpose of the article is to summarize modern approaches and research results on the impact of the real estate tax on economic growth in order to identify opportunities for implementation of this tax instruments to stimulate economic development. It has been established that foreign researchers are studying the impact of taxes on real estate from the standpoint of distorting the distribution of resources in the economy, changing the decisions of economic agents on investment issues, growth rates of the housing stock, leveling income inequality, increasing the stability of tax systems to external shocks, etc. It was revealed that most authors consider the real estate tax as one of the most non-distorting, which, with a properly designed taxation mechanism, has practically no negative impact on economic activity, and therefore little hinders economic growth, helping to reduce income inequality, increase employment and income, efficient use of land. As a local tax, it is most often seen in terms of financing local budgets and is a useful tool for raising revenues and managing public finances, since raising effective rates and broadening the property tax base can offset cuts in other taxes that are more distortive of economic behavior. In Ukraine, the attention of the authors is focused on increasing the role of property taxes in providing income to local jurisdictions and strengthening their financial stability. There is a significant lack of national researches on the impact of real estate tax on economic growth in Ukraine. Further research on the functioning of the real estate tax in the new conditions of changing paradigms of economic development and international relations, and on the impact of the real estate tax on economic growth in Ukraine could reveal new aspects of its use in the national tax system.

The monograph investigates the features of information and communication technologies and processes of digitalization of an economy, analyses methodological approaches to monitoring the development and assessing the effectiveness of the digital economy, builds the functions of the dependence of digital costs and final results of economic activity, assesses the transformational potential of emerging economies’ digitalization and substantiates recommendations for increasing their competitiveness. For researchers, teachers, post-graduate students, students, all those who are interested in the problems of digitalization of an economy, industrial revolutions and innovative development.

In the context of the rapid technology development and globalization transformations, predicting changes in the economy, which affect fiscal system, is extremely relevant. Therefore, fiscal foresight as a mean of predicting a fiscal policy development in the long run is becoming an integral part of tax policy and economic development elaboration in many countries of the world. The objective of the paper is to analyse theoretical aspects of fiscal foresight, as well as foreign and national experience in fiscal foresights’ preparation to identify long-term factors and indicators that will have a significant impact (both positive and negative) on a fiscal system in a distant future. It was established that fiscal foresighting is a process of collecting data on the future to assess long-term prospects for the stability of tax revenues and budget expenditures in the face of changes in macroeconomic and other factors affecting the national economy. The main components of fiscal foresighting are identifying and monitoring trends, scanning and monitoring the time horizon, identifying risks and problems, and developing scenarios. Analysis of foreign fiscal foresights has shown that they become the basis for the development of shorter-term plans for the advance of fiscal systems, pointing out the main directions of fiscal policy, risks and barriers to achieving the goals. However, conducting an interstate analysis of a fiscal foresight remains problematic. This is due to the fact, that there is no single methodology for preparing fiscal foresights, countries choose different research horizons and update periods. It was defined that the basis for the goal-setting of national fiscal foresights was taken: reducing the level of income and welfare inequality, fighting against tax evasion, the transition to a "green" economy, promoting the digital development, stabilizing the socio-demographic condition with an unambiguous conclusion about the need to make adjustments to a national tax system. Countries have chosen as the main long-term fiscal policy actions: "rebalancing" the tax structure from direct taxes on labour and capital to indirect taxes on consumption and taxes on property and resource use; the transition from models based on ownership/sales to models based on the use of assets/goods/services; the introduction of new taxes, changes in rates, etc., the use of digital technologies in the tax payment and administration processes. The analysis of the socio-economic situation in Ukraine was carried out in order to identify factors that are critical in the development of the main vectors for the advance of the country's fiscal system in the future. These are recognized as: demographic and social changes, "depletion" of demand in the face of increased competition and the dependence of the export-oriented economy on the international environment and turbulence in the international economy, income inequality, digitalization, tax evasion, environmental degradation. Based on the results of the analysis of the "National Economic Strategy for the Period up to 2030", it was established that the actions indicated in the Strategy can become the initial data for the development of the first national fiscal foresight as a basis for assessing the long-term sustainability of the current fiscal system , identifying opportunities and risks of transformations of the fiscal policy of Ukraine under the influence of megatrends and intrastate changes associated with the peculiarities of the country's socio-economic development.

The article analyzes and evaluates the dependence of population qualifications upgrading on the amount of higher education expenditure in Ukraine and certain foreign countries, and the impact of higher education on the economic growth is also grounded. It is determined that the share of the population with higher education in Ukraine which is reflected in official statistics is growing every year. At the same time, over the past 5 years (2015-2019) the total cost on higher education in real terms were decreased by almost 50%, and to a greater extent it was made by the state, resulting in a reduction in the number of institutions and teachers of higher education. Against this background, a certain inertial increase in the share of highly qualified staff is still observed. This situation clearly contradicts the economic theory and practice of many European countries, where in connection with the Fourth Industrial Revolution the increase in financing of higher education in order to solve the problem of the shortage of STEM- specialists is recognized as highly relevant. The analysis results of the impact of higher education financing on GDP growth in a number of foreign countries showed that there is a general trend with the higher expenditure on education corresponds to higher population qualification and larger size of GDP. However, no strong dependence of the populations' skills upgrading on education expenditure and no strong dependence of GDP growth on the population qualification upgrading in interstate comparisons has been established which is explained by the historical features of the development of individual economies, the specifics of national labour markets, etc. This conclusion is also confirmed by statistical analysis of individual EU member states, including those that had a planned economy in the past (Poland, Estonia, Czech Republic, Slovakia, Latvia, Lithuania, Slovenia). In many of them strong linear relationships were found between the population qualification level and higher education expenditures, and between GDP growth and the population qualification level. On the basis of the analysis, taking into account the need for the accelerated development of national industry on an innovative basis, it is proposed to reconsider approaches to public financing of higher education in Ukraine and to stimulating the development of private financing in order to avoid irreversible deterioration in the quality of human capital.

Одной из базовых технологий, на которой основывается цифровая трансформация экономики, является анализ больших данных (Big Data and Analytics). Внедрение этой технологии в производство позволяет оптимизировать качество продукции, снизить энергетические затраты, улучшить обслуживание оборудования и систем производства и управления. А использование больших данных в государственном секторе рассматривается как инструмент построения более безопасного общества, совершенствования административных функций, прогнозирования и уменьшения государственных расходов.Определены преимущества и барьеры внедрения больших данных в деятельность предприятий и организаций, проанализированы основные направления функционирования компаний, которые предлагают техническую поддержку и другие услуги, связанные с использованием Big Data. Установлено, что новое направление бизнеса, основанное на управлении и анализе больших данных, является наиболее динамичным и растущим сегментом IT-индустрии.Исследование показало, что в настоящее время существует дефицит признанной на государственном уровне статистической информации по использованию Big Data аnd Analytics в деятельности предприятий и их влиянию на конечный выпуск товаров и услуг в экономике.Предложено усовершенствовать определение термина "товар" в "Классификации видов экономической деятельности ДК 009: 2010" Национального классификатора Украиныи обратить внимание на показатели, которые могут выступать маркерами для анализа развития отечественного рынка Big Data: количество компаний, работающих в сфере анализа больших данных (вендоров Big Data), объем доходов этих компаний от производства оборудования и софта для анализа больших данных, количество компаний и предприятий, использующих анализ больших данных в своей деятельности (размер, виды деятельности, регионы), объем инвестиций предприятий в большие данные, долю дохода компаний и предприятий, созданную за счёт использования больших данных и т. д.

АНАЛІЗ ВПЛИВУ BIG DATA AND ANALYTICS НА РЕАЛЬНИЙ І ДЕРЖАВНИЙ СЕКТОРИ ЕКОНОМІКИ ТА ПРОБЛЕМИ ЇХ ОЦІНЮВАННЯ ЗА ДОПОМОГОЮ СТАТИСТИЧНИХ МЕТОДІВОднією з базових технологій, на якій ґрунтується цифрова трансформація економіки, є великі дані та їх аналіз (Big Data and Analytics).Упровадження цієї технології у виробництво дозволяє оптимізувати якість продукції, скоротити енергетичні витрати, поліпшити обслуговування обладнання та систем виробництва й управління.А використання великих даних у державному секторі розглядається як інструмент побудови більш безпечного суспільства, удосконалення адміністративних функцій, прогнозування та зменшення державних витрат.Окреслено переваги і бар'єри впровадження великих даних у діяльність підприємств та організацій, проаналізовано основні напрями функціонування компаній, які пропонують технічну підтримку та інші послуги, пов'язані з використанням Big Data.Встановлено, що новий напрям бізнесу, заснований на управлінні та аналізі великих даних, є найбільш динамічним та зростаючим сегментом IT-індустрії.Дослідження показало, що наразі існує дефіцит визнаної на державному рівні статистичної інформації щодо використання Big Data аnd Analytics у діяльності підприємств та їх впливу на кінцевий випуск товарів і послуг в економіці.

США уже более ста лет считаются страной с наиболее мощной экономикой в мире. Доллар США является главной мировой валютой, армия этой страны возглавляет список сильнейших в мире, а по объемам расходов на научно-исследовательские и опытно-конструкторские работы и другим показателям технико-технологического развития они пока уверенно опережают своих главных геоэкономических конкурентов (Европейский Союз и Китай). Также страна является одним из лидеров в промышленном производстве.Такие сильные позиции США в мире привели к тому, что значительное количество менее развитых стран (среди которых и Украина) в экономическом, технико-технологическом и многих других отношениях зависят от США или, по меньшей мере, ориентируются в своем развитии на эту страну. С учетом этогоопределение основных тенденций развития американской экономики и их возможного влияния на другие страны является крайне актуальной задачей.Вместе с тем, несмотря на громкие заявления президента США Д. Трампа о мощном развитии экономики страны, которое наблюдается в годы его пребывания на посту главы государства, ни статистические данные, ни выводы выдающихся американских экономистов и экспертов международных организаций и информационных агентств (МВФ, ОЭСР, ООН, ВВС) не подтверждают этого. Скорее, ситуация в экономике и финансовой сфере страны, особенно на фоне торговых войн с Китаем, характеризующаяся значительным дефицитом федерального бюджета, который усиливается из-за снижения с 2017 г. ряда ставок налогов, а также ростом государственного долга страны, представляется достаточно противоречивой. В перспективе это может привести либо к очередному финансовому кризису, что в условиях растущей глобализации в той или иной мере отразится на остальных странах мира, или даже к потере США своих лидерских позиций, как минимум, в области технологий.В случае реализации такого пессимистического прогноза менее развитые, чем США, страны тоже может ожидать кризис, последствия которого, как показал мировой финансовый кризис 2008 г., для них могут быть тяжелее, чем в США.

The Fourth Industrial Revolution and the accelerated development of cyber-physical technologies lead to essential changes in national tax systems and international taxation. The main areas in which taxation meets cyber-physical technologies are digitalization, robotization, M2M and blockchain technologies. Each of these areas has its own opportunities and problems. Three main approaches towards possible solutions for these new problems are identified. The first is to try to apply taxation to new cyber-physical technologies and products of their application. This approach includes the OECD's Action 1 Plan on Base Erosion and Profit Shifting. It also includes the spread of traditional taxes on new objects - personal data, cryptocurrencies, imputed income of robots. The second is to replace digital transactions and shortfalls in revenues by traditional objects of taxation in the form of tangible assets and people and / or increase tax pressure (including by improving tax administration with use of Big Data) and the degree of progressiveness of taxes already levied on such objects. The third approach is to set a course on building a new tax space with smart taxes based on real-time principles, smart contracts and Big Data. This implies a transition to automatic taxation using blockchain technologies, which focus on the functions of applying distributed ledgers of business transactions in real-time. At present, the general trends are such that the first and second are prevalent, which is manifested in an increase in the relative importance of property, sales and employment taxes. Concerning the third approach, any movement in this direction is still facing a number of technical and other problems and is thus being discussed mainly at the conceptual level

The article concludes that the context of post-conflict reconstruction requires different fiscal priorities: as to public revenues - achieving economic efficiency as well as forming the tax structure that would contribute to expanding the tax base; as to public spending - social justice and transparency in the distribution of social expenses locally; as to subsidies - narrowing the scope of intergovernmental transfers as well as organizing the redistribution of financial resources according to "the center - post-conflict regions - post-conflict recipients" principle; as to foreign aid - ensuring good coordination for the cultivation of new co-operative institutions.

the social sphere of the regions based on the modern theory of economic decentralization have been considered.On the basis of the principles of fiscal balance and subsidiarity the allocative powers that are advisable to assign to the different levels of sub-central government have been determined as well as the appropriate revenue sources that are able to provide funding for these powers.The distribution and financial provision of the powers of sub-central authorities have been examined by the example of the European experience, which is founded by the choice of the European vector of social and economic reforms in Ukraine.It has been established that in a situation of recession or slowdown in economic growth the decentralization opportunities related to the transfer of spending authority to the local governments are limited.And conversely, prolonged periods of economic recovery that occurred in recent decades in many EU countries as a whole have contributed to decentralization processes.The structure and revenue sources of the sub-central authorities in particular countries of the European Union have been studied, the degree of their fiscal autonomy has been determined.It was found that in cases of the division of powers between the central government and sub-central authorities connected with provision of social services (which are characterized by a "blurred" sphere of benefits and the presence of significant external effects) it is necessary to follow the requirements of the economic theory of decentralization.It is proved that the key proposition of fiscal decentralization at the present stage of development of the Ukrainian economy should be focused on the decentralization of budget revenues aimed at increasing the relative importance

In the article the scientific and technical potential of Ukraine and Donetsk region as one of the leading regions is analyzedby the level of development of science, education and production sphere. It is determined that currently Ukraine has a powerful intellectual potential with ability to generate scientific ideas of world level. In spite of this, the extent of influence of scientific and technical potential on economic growth remains insignificant. The problem of manufacturing application of scientific achievements has become one of the burning issues for the Ukrainian science. One of the reasons of such problems is the absence of an appropriate level of financial provisionatthe all stages of innovation process: generation, distribution and consumption of knowledge in the economy. The actual expenditures of the state budget on science are almost six times less than the legally fixed ones. In terms of such a financing the science in Ukrainian society performs primarily cognitive and socio-cultural functions although in the world practice it is well known that the possibility of the science to influence on the level of economic development occurs when its funding is more than 0.9% of GDP. Underfunding of the scientific sphere leads to the outflow of scientific personnel by travelling abroad, precipitous decline in the current logistical and equipment base of research, use of the catching upmodel of economic development, and growing role of foreign investors. Under the conditions of new world realities the development of the national economy is possible by the restoration of scientific sphere for self-breakthroughs in innovation, firstly in the narrow field of natural or inherited advantages of national industry. At all levels a clear understanding should exist that without a radical increase in government contributions to the education and science nothing really innovative will appear in Ukrainian economy. Therefore the competitiveness of the scientific sphere and its influence on economic development should be strengthened, including through the implementation of such activities: increase in the share of budget funding for science; improve the legal base in the sphere of scientific and technical activities; use fiscal instruments to attract private sector to the field of science; develop the innovation infrastructure for the system of scientific institutions etc.

Раскрыто содержание, рассмотрены проблемы и приведен опыт формирования крупномасштабной информационно-аналитической системы, предназначенной для экономико-математического моделирования финансово-экономического развития области, построения среднесрочных сценариев развития и оценки последствий хозяйственных решений, принимаемых органами власти и экономическими субъектами.