The purpose of this article is to assess the impact of tax culture and tax morality on the fulfillment of tax obligations in Ukraine and to develop recommendations for further transformation of the national tax culture. Deviant behavior of taxpayers.

The overview of tax incentives for RES energy development in the EU. The tax incentives have played a crucial role in driving the growth of RE energy markets in EU countries by reducing the cost of renewable energy and improving its competitiveness.

Determination of the main problems of tax policy formation of Ukraine in the context of European integration. Harmonization of national legislation with international standards. Creation of conditions for business development and investment attraction.

The integral index and components of the quality assurance index of state tax risk management in Ukraine. Principles and stages of tax risk management. A methodology for assessing the quality of state tax risk management, its structural characteristics.

The essence of the company's tax risks from the point of view of the state and taxpayers, since they pursue opposite goals in the process of distributing the gross domestic product. The types of losses they will receive in the event of tax risks.

The reveals the essence of tax risks of the enterprise; the types of losses they will receive in the event of certain tax risks are described. It is noted that the tax risks of the enterprise should be analyzed in terms of economic, legal, social plane.

The article refers to the issue of the possibility of using taxation as an instrument for achieving sustainable development goals, namely - in the field of environmental protection. The proposes the following promising areas for using tax levers.

The introduction by the Russian government in 2018 of the possibility for the self-employed to pay tax on professional income according to a new form instead of the usual personal income tax. Characteristics of the foundation of the tax on citizenship.

The main problem of the use of the oil and gas sector of Kazakhstan's economy. Tax system change taking into account the priority natural oil and gas rents. The necessity of improving the system of taxes and payments for the use of oil and gas resources.

Examining the indicators that can be used for evaluation of the fiscal efficiency of the personal income tax. The analysis of revenue to consolidated and local budgets including the regional ones. Changes in the tax elasticity ratios during 2005-2013.

Development of a conditional money transfer program. Characterization of the main methods of the program to meet the key need related to poverty reduction. Determination of the sustainability of non-state or non-profit welfare services for children.

Main tasks of the financial decentralization reform in Ukraine, and highlights the role of large city budgets in ensuring the development of newly formed territorial communities. Directions of use of financial resources of urban territorial communities.

The budget process is the way an organization building its budget. Difference from profit making. Budget planning zero-based vs incremental budgeting. Steps in making a budget for a nonprofit organization. Line item budgets and capital budgets.

Analysis the profitability of value, momentum strategies and a combination of strategies in Russian stock market. The explanation of the value premium and momentum effect. Momentum, value and combo portfolio construction and regression analysis.

Development of recommendations for participants in the international currency market and monetary authorities. Characteristics of the exchange rate model of the digital currency of the BRICS countries, organization of payment and settlement exchange.

The study of the essence and nature of double taxation in the conditions of transfer pricing. The crux of the problem is that profits from transfer transactions may be subject to taxation in both countries where the related parties are located.

The role financial market in the economy. Buying and selling stocks and bonds. Types of financial markets. Rational distribution of resources. Volume and structure of manufacture. Development of the Ukrainian infrastructure of the financial market.

The analysis of the total revenues dynamics of the European Union budget was made and the trend line was built using of the functions available for the stated purpose. The author analyzed the size of the EU budget as percentage of Gross National Income.

The concept and structure of the financial system of the state, its role, tasks and functions in the economy. The legislative basis for the development of the financial system of Kazakhstan. Development and improvement of the financial system the state.

Definition of money, their origins, role in economy and life. Characteristic the barter relations since their inception. Consideration of monetary theories and the essence and functions of money, the description of money as organizing trade and its need.

The research intends to utilize a method to provide empirically the impact of financial crises in Lithuania, Austria and Kazakhstan, using dummy variable, non-Linear exponential model, Generalized autoregressive conditional heteroskedasticity model.

The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. Any companies are involved in tax avoidance.

Approaches to the formation of financial instruments that directly affect the development of enterprises. Objective and subjective factors that affect the dynamics and effectiveness of financial instruments. Expediency of using financial forecasting.

Theoretical and practical aspects of ensuring the financial security of Ukraine, the main macroeconomic indicators that determine the level of economic security. Factors that determine current level of financial security and the level of their influence.

Financial statements of the company in the market economy conditions is the main source of information about the assets, capital, profits and cash flows. Introduction of accounting at the enterprise. Assessment of the financial position of the company.

The role of innovative development of oil engineering enterprises in the economy. The level of profitability of the work and services of the enterprise. Analysis of impact of export costs and total income on the amount of taxes payable by enterprise.

Development of global rules, regulations and tools for exchanging money and data around the world. The benefits of blockchain technology. Determining the price of bitcoin. Improving the mechanism for regulating cryptocurrency at the international level.

Analyzed approaches to the financial management of the business and its interdependence with investment analysis and marketing activities of enterprises in modern conditions of development. Investigated basic indicators of efficiency of investments.

Application of foreign experience in the implementation of electronic settlements in the Republic of Kazakhstan. Principles and mechanism of legal regulation of cryptocurrency. Assessment of liquidity of virtual currencies. Securing Bitcoin transactions.

Decision-making criteria in economics. Analysis of the influence of natural resources on the fiscal policy of the state. Characteristics of the budgetary obligations of Russia. Development of mechanisms to compensate for price fluctuations and inflation.