{"id":12747,"date":"2022-06-13T09:28:59","date_gmt":"2022-06-13T06:28:59","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12747"},"modified":"2022-07-12T14:47:06","modified_gmt":"2022-07-12T11:47:06","slug":"podatkovi-nadhodzhennya-byudzhetiv-obyednanyh-terytorialnyh-gromad-teoretychnyj-analiz","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12747","title":{"rendered":"\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432 \u043e\u0431\u2019\u0454\u0434\u043d\u0430\u043d\u0438\u0445 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434: \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437"},"content":{"rendered":"

<\/p>\n

\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0406 \u041d\u0410\u0414\u0425\u041e\u0414\u0416\u0415\u041d\u041d\u042f \u0411\u042e\u0414\u0416\u0415\u0422\u0406\u0412 \u041e\u0411\u2019\u0404\u0414\u041d\u0410\u041d\u0418\u0425 \u0422\u0415\u0420\u0418\u0422\u041e\u0420\u0406\u0410\u041b\u042c\u041d\u0418\u0425 \u0413\u0420\u041e\u041c\u0410\u0414: \u0422\u0415\u041e\u0420\u0415\u0422\u0418\u0427\u041d\u0418\u0419 \u0410\u041d\u0410\u041b\u0406\u0417<\/p>\n

TAX REVENUES OF BUDGETS UNITED TERRITORIAL COMMUNITIES: THEORETICAL ANALYSIS<\/p>\n

\"\"<\/a> https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-16<\/a><\/p>\n

\u0410\u043d\u0430\u0442\u043e\u043b\u0456\u0439 \u0427\u0418\u041d\u0427\u0418\u041a
\n\u041a\u0438\u0457\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0431\u0443\u0434\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0456 \u0430\u0440\u0445\u0456\u0442\u0435\u043a\u0442\u0443\u0440\u0438
\nhttps:\/\/orcid.org\/0000-0003-4017-4753<\/a>
\ne-mail: chynchyk.aa@knuba.edu.ua<\/a>
\n\u0421\u0442\u0435\u043f\u0430\u043d \u0413\u041e\u041b\u0423\u0411\u041a\u0410
\n\u0420\u0430\u0445\u0443\u043d\u043a\u043e\u0432\u0430 \u043f\u0430\u043b\u0430\u0442\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438
\nhttps:\/\/orcid.org\/0000-0002-5296-4798<\/a>
\ne-mail: holubkas@ukr.net<\/a><\/p>\n

Anatolii CHYNCHYK
\nKyiv National University of Construction and Architecture
\nStepan HOLUBKA
\nAccounting Chamber of Ukraine<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u0431\u0430\u0447\u0435\u043d\u043d\u044f \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0443 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432 \u0440\u043e\u0437\u0440\u0456\u0437\u0456 \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e, \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0442\u0430 \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f c\u043a\u0440\u0456\u0437\u044c \u043f\u0440\u0438\u0437\u043c\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u043d\u043e\u0440\u043c \u0456 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u0456\u0432, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u043b\u0456\u043c\u0456\u0442\u0456\u0432 \u0456 \u0440\u043e\u0437\u0440\u0438\u0432\u0456\u0432, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0441\u0442\u0438\u043c\u0443\u043b\u0456\u0432 \u0456 \u0441\u0430\u043d\u043a\u0446\u0456\u0439, \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f. \u0421\u0442\u0432\u0435\u0440\u0434\u0436\u0443\u0454\u0442\u044c\u0441\u044f, \u0449\u043e \u0432\u0456\u0437\u0443\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0437\u0430 \u0434\u043e\u0445\u043e\u0434\u0430\u043c\u0438, \u0432\u0438\u0434\u0430\u0442\u043a\u0430\u043c\u0438 \u0442\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u0430\u043c\u0438 \u2013 \u0446\u0435 \u043d\u043e\u0432\u0438\u0439 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0434\u043b\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0457 \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u043a\u0438\u00a0\u043d\u0430 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456. \u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043e \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457 \u0442\u0430 \u0448\u043b\u044f\u0445\u0438 \u0440\u0435\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457, \u0441\u0435\u0440\u0435\u0434 \u0447\u043e\u0433\u043e \u043d\u0430\u0437\u0432\u0430\u043d\u043e: \u043f\u043e\u0442\u0440\u0435\u0431\u0443 \u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0456\u043d\u0434\u0435\u043a\u0441\u0430\u0446\u0456\u0457 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u0433\u0440\u043e\u0448\u043e\u0432\u043e\u0457 \u043e\u0446\u0456\u043d\u043a\u0438 \u0437\u0435\u043c\u043b\u0456 \u0442\u0430 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043a\u043e\u0435\u0444\u0456\u0446\u0456\u0454\u043d\u0442\u0443 \u0456\u043d\u0434\u0435\u043a\u0441\u0430\u0446\u0456\u0457 \u043d\u0430 \u0440\u0456\u0432\u043d\u0456 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0456\u043d\u0434\u0435\u043a\u0441\u0443 \u0456\u043d\u0444\u043b\u044f\u0446\u0456\u0457; \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0435\u043d\u043d\u044f \u043d\u0435 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0456\u043b\u044c\u0433\u0438 \u0434\u043b\u044f \u0437\u0435\u043c\u0435\u043b\u044c\u043d\u0438\u0445 \u0434\u0456\u043b\u044f\u043d\u043e\u043a \u0437\u0430\u043b\u0456\u0437\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0443.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f, \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0433\u0440\u043e\u043c\u0430\u0434\u0438, \u0431\u044e\u0434\u0436\u0435\u0442 \u0433\u0440\u043e\u043c\u0430\u0434\u0438, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Using general theoretical (synthesis, induction, deduction) and special (systematization, abstraction, component analysis) methods of scientific knowledge, the article examines the features of tax management in decentralization and analyzes tax revenues of the budgets of united territorial communities in Ukraine.<\/p>\n

The article describes the features of tax management of territorial communities in the context of decentralization and considers the changes that occur as a result. In the article the authors presented his own vision of the fiscal mechanism of territorial communities in the context of decentralization in terms of fiscal planning, fiscal control, fiscal support and fiscal regulation through the prism of financial norms and standards, financial limits and gaps, financial incentives and sanctions, regulatory support.<\/p>\n

The authors claims that the visualized indicators of budget execution of territorial communities in terms of revenues, expenditures and transfers are a new tool for budget analysis at the local level. The article considers the tools of tax management of territorial communities in the conditions of decentralization in the context of four stages, which are characterized by the author.<\/p>\n

Proposals and ways to reform the tax management of territorial communities in the context of decentralization are presented, including: the need to resume the indexation of regulatory monetary valuation of land and establish the indexation coefficient at the level of the real inflation index; continuation of non-application of benefits for land plots of railway transport. The article examines four classes of united territorial communities in the conditions of decentralization according to the structure and composition of tax payments.<\/p>\n

Key words<\/strong>: tax management, financial decentralization, territorial communities, community budget, tax payments.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0412\u043e\u0437\u043d\u044f\u043a \u0413.\u041c. \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0440\u0435\u0433\u0456\u043e\u043d\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u0441\u0443\u0447\u0430\u0441\u043d\u0430 \u043f\u0430\u0440\u0430\u0434\u0438\u0433\u043c\u0430 \u0442\u0430 \u043e\u0440\u0456\u0454\u043d\u0442\u0438\u0440\u0438 \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u0438\u0445 \u0440\u0435\u0444\u043e\u0440\u043c: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041b\u044c\u0432\u0456\u0432: \u0414\u0423 “\u0406\u043d\u0442 \u0440\u0435\u0433\u0456\u043e\u043d. \u0434\u043e\u0441\u043b\u0456\u0434\u0436. \u0456\u043c. \u041c.\u0406. \u0414\u043e\u043b\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u041d\u0410\u041d \u0423\u043a\u0440\u0430\u0457\u043d\u0438”, 2016. 519 \u0441.<\/li>\n
  2. \u0413\u0430\u0440\u0431\u0430\u0440 \u0416.\u0412. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432 \u043e\u0431\u2019\u0454\u0434\u043d\u0430\u043d\u0438\u0445 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0430. \u2116 6, 2021. \u0421. 45\u201351.<\/li>\n
  3. \u041f\u043e\u043b\u0437\u0456\u043a\u043e\u0432\u0430 \u0413.\u0412. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442 \u044f\u043a \u0456\u0454\u0440\u0430\u0440\u0445\u0456\u0447\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430: \u0434\u0456\u0430\u043b\u0435\u043a\u0442\u0438\u043a\u0430 \u0432\u0437\u0430\u0454\u043c\u043e\u0437\u0432\u2019\u044f\u0437\u043a\u0443 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0456\u0432 \/ \u0413.\u0412. \u041f\u043e\u043b\u0437\u0456\u043a\u043e\u0432\u0430 \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u0414\u0414\u041c\u0410. \u2013 2015. \u2013 \u2116 1 (34). \u2013 \u0421. 234\u2013240.<\/li>\n
  4. \u041f\u043e\u043b\u0437\u0456\u043a\u043e\u0432\u0430 \u0413.\u0412. \u041c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438 \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u043b\u0430\u0434\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0406\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0457: \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0442\u0430 \u0434\u043e\u0441\u0432\u0456\u0434. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430 \u043d\u0430\u0443\u043a\u0430. \u211622, 2016, \u0441. 49\u201353.<\/li>\n
  5. \u0423\u043b\u044e\u0442\u0456\u043d \u0414. \u0414\u043b\u044f \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0430 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044c \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0454 \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0438\u043c \u043d\u0430\u043f\u0440\u044f\u043c\u043e\u043c \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/www.kmu.gov.ua\/news\/denis-ulyutin-dlya-ministerstva-finansiv-byudzhetna-decentralizaciya-ta-finansova-spromozhnist-teritorialnih-gromad-ye-prioritetnim-napryamom<\/a>.<\/li>\n
  6. \u0410\u0434\u0430\u043c\u043e\u0432 \u0414. \u0412. \u0414\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438: \u0441\u0442\u0430\u043d \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0443 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \/ \u0414. \u0412. \u0410\u0434\u0430\u043c\u043e\u0432 \/\/ \u0410\u0441\u043f\u0435\u043a\u0442\u0438 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. \u2013 2018. \u2013 \u0422. 6. \u2013 \u2116 4. \u2013 \u0421. 32-38.<\/li>\n
  7. \u041a\u0440\u0430\u0443\u0441, \u041d.\u041c. (2018). \u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0437\u0440\u0456\u0437 \u0434\u0438\u0445\u043e\u0442\u043e\u043c\u0456\u0457 \u0441\u0442\u0430\u0440\u0438\u0445 \u0456 \u043d\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0456\u0432 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0444\u0435\u0440\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0456\u043d\u043d\u043e\u0432\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 4 (269), \u0421.\u00a0115\u2013126.<\/li>\n
  8. Kraus, K., Kraus, N., Shtepa, O. (2021). Teaching Guidelines For Digital Entrepreneurship. Cracow University of Economics, Kiev-Cracow. 71 p. URL: https:\/\/ted.uek.krakow.pl\/output-1-teaching-guidelines\/<\/a>.<\/li>\n
  9. Kraus, N., Kraus, K., Osetskyi, V. (2020). New quality of financial institutions and business management. Baltic Journal of Economic Studies, vol.\u00a06, no.\u00a01, pp.\u00a059\u201366. URL: http:\/\/www.baltijapublishing.lv\/index.php\/issue\/article\/view\/766.<\/li>\n
  10. \u041b\u0435\u043e\u043d\u0435\u043d\u043a\u043e, \u041f.\u041c., \u041a\u0440\u0430\u0443\u0441, \u041d.\u041c. (2016). \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0437\u0430 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u043c\u0438 \u0443\u043a\u043b\u0430\u0434\u0430\u043c\u0438. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 4 (245), \u0421.\u00a050\u201364.<\/li>\n
  11. \u041c\u0435\u043b\u044c\u043d\u0438\u043a \u041e.\u0406. \u041f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u043d\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043e\u0431\u2019\u0454\u0434\u043d\u0430\u043d\u0438\u0445 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434. \u0415\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430: \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0435 \u043d\u0430\u0443\u043a\u043e\u0432\u0435 \u0444\u0430\u0445\u043e\u0432\u0435 \u0432\u0438\u0434\u0430\u043d\u043d\u044f. 2019. \u0412\u0438\u043f. 12. URL: http:\/\/www.econo$ my.nayka.com.ua\/pdf\/12_2019\/161_pdf<\/li>\n
  12. Kraus, K., Kraus, N., Manzhura, O. (2021). Digitalization of Business Processes of Enterprises of the Ecosystem of Industry 4.0: Virtual-Real Aspect of Economic Growth. WSEAS Transactions on Business and Economics,<\/a> vol.\u00a018, 2021<\/a>, Art. #57, pp. 569-580<\/a>. URL: https:\/\/www.wseas.org\/multimedia\/journals\/economics\/2021\/b165107-021(2021).pdf<\/a>.<\/li>\n
  13. \u0421\u0442\u043e\u0440\u043e\u043d\u044f\u043d\u0441\u044c\u043a\u0430 \u0406.\u0417. \u041c\u0456\u0436\u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0456 \u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0439\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0441\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041b\u044c\u0432\u0456\u0432: \u0406\u0420\u0414 \u041d\u0410\u041d \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 2019. 392 \u0441.<\/li>\n
  14. \u041f\u0430\u043d\u0447\u0438\u0448\u0438\u043d \u0420.\u041f. \u041e\u0441\u043d\u043e\u0432\u043d\u0456 \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u043e\u0431\u2019\u0454\u0434\u043d\u0430\u043d\u043e\u0457 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0433\u0440\u043e\u043c\u0430\u0434\u0438 \u044f\u043a \u0444\u043e\u0440\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. URL: http:\/\/www.jurna$ luljuridic.in.ua\/archive\/2018\/3\/part_1\/6.pdf<\/li>\n
  15. \u041a\u0440\u0430\u0443\u0441, \u041d.\u041c., \u041d\u0456\u043a\u0456\u0444\u043e\u0440\u043e\u0432, \u041f.\u041e., \u041a\u0440\u0430\u0443\u0441, \u041a.\u041c., \u041f\u043e\u0447\u0435\u043d\u0447\u0443\u043a, \u0413.\u041c. (2020). \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443: \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0439 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a. \u041a.: \u0410\u0433\u0440\u0430\u0440 \u041c\u0435\u0434\u0456\u0430 \u0413\u0440\u0443\u043f. 210 \u0441.<\/li>\n
  16. \u0428\u0442\u0430\u043d\u044c \u041c.\u0412. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0433\u043b\u043e\u0431\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u041c.\u0412. \u0428\u0442\u0430\u043d\u044c \/\/ \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438. \u2013 \u0421\u0435\u0440\u0456\u044f “\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u043d\u0430\u0443\u043a\u0438”. \u2013 2014. \u2013 \u2116 4. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: http:\/\/journals.iir.kiev.ua\/index.php\/ec_n\/ issue\/view\/132<\/li>\n
  17. \u041f\u0440\u043e \u043c\u0456\u0441\u0446\u0435\u0432\u0435 \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 21.05.1997 p. \u2116 280\/97 \u2014 \u0412\u0420 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2014 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: http:\/\/zakon3.ra# da.gov.ua\/laws\/show\/280\/97 #%D0%B2%D1%80<\/li>\n
  18. \u0411\u044e\u0434\u0436\u0435\u0442\u0438 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0430 \u0432\u0435\u0440\u0441\u0456\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0434\u0430\u0448\u0431\u043e\u0440\u0434\u0443. \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/decentralization.gov.ua\/news\/14281<\/a>.<\/li>\n
  19. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0430\u0439\u0442 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: https:\/\/www.mof.gov.ua\/uk.<\/li>\n
  20. \u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0434\u0435\u044f\u043a\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0440\u0435\u0444\u043e\u0440\u043c\u0438: \u0437\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 28.12.2014 \u2116 71 #VIII [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: http:\/\/zakon4.rada.gov.ua\/laws\/show\/71 #19\/<\/li>\n
  21. \u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u043c\u0456\u0436\u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0445 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 28.12.2014 \u2116 79 #VIII [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: http:\/\/zakon4.rada.gov.ua\/laws\/ show\/79 #19\/paran2#n2<\/li>\n
  22. \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0457-2022: \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430 \u0410\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u044f \u041e\u0422\u0413 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u043b\u0430 \u043f\u043e\u0437\u0438\u0446\u0456\u044e \u0443 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/hromady.org\/byudzhetni-konsultaci%D1%97-2022-vseukra%D1%97nsk\/<\/a>..<\/li>\n
  23. \u0424\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u0438\u0445 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u044c \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0433\u0440\u043e\u043c\u0430\u0434 \u2013 \u0440\u043e\u0437\u2019\u044f\u0441\u043d\u0435\u043d\u043d\u044f. \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/decentralization.gov.ua\/news\/14725<\/a>.<\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

      \n
    1. Vozniak H.M. Biudzhetna polityka rozvytku rehioniv Ukrainy: suchasna paradyhma ta oriientyry podalshykh reform: monohrafiia. Lviv: DU “Int rehion. doslidzh. im. M.I. Dolishnoho NAN Ukrainy”, 2016. 519 s.<\/li>\n
    2. Harbar Zh.V. Osoblyvosti formuvannia biudzhetiv obiednanykh terytorialnykh hromad v umovakh detsentralizatsii. Ekonomika ta derzhava. \u2116 6, 2021. S. 45\u201351.<\/li>\n
    3. Polzikova H.V. Podatkovyi menedzhment yak iierarkhichna systema: dialektyka vzaiemozviazku mekhanizmiv \/ H.V. Polzikova \/\/ Visnyk DDMA. \u2013 2015. \u2013 \u2116 1 (34). \u2013 S. 234\u2013240.<\/li>\n
    4. Polzikova H.V. Mekhanizmy rehionalnoho podatkovoho menedzhmentu v umovakh detsentralizatsii vlady v Ukraini. Investytsii: praktyka ta dosvid. Ekonomichna nauka. \u211622, 2016, s. 49\u201353.<\/li>\n
    5. Uliutin D. Dlia Ministerstva finansiv biudzhetna detsentralizatsiia ta finansova spromozhnist terytorialnykh hromad ye priorytetnym napriamom Rezhym dostupu: https:\/\/www.kmu.gov.ua\/news\/denis-ulyutin-dlya-ministerstva-finansiv-byudzhetna-decentralizaciya-ta-finansova-spromozhnist-teritorialnih-gromad-ye-prioritetnim-napryamom.<\/li>\n
    6. Adamov D. V. Detsentralizovanyi pryntsyp podatkovoi systemy: stan ta perspektyvy rozvytku instytutu yedynoho podatku \/ D. V. Adamov \/\/ Aspekty publichnoho upravlinnia. \u2013 2018. \u2013 T. 6. \u2013 \u2116 4. \u2013 S. 32-38.<\/li>\n
    7. Kraus, N.M. (2018). Instytutsionalnyi zriz dykhotomii starykh i novykh instytutiv rozvytku sfery finansiv v umovakh innovatyzatsii. Finansy Ukrainy, 4 (269), S. 115\u2013126.<\/li>\n
    8. Kraus, K., Kraus, N., Shtepa, O. (2021). Teaching Guidelines For Digital Entrepreneurship. Cracow University of Economics, Kiev-Cracow. 71 p. URL: https:\/\/ted.uek.krakow.pl\/output-1-teaching-guidelines\/.<\/li>\n
    9. Kraus, N., Kraus, K., Osetskyi, V. (2020). New quality of financial institutions and business management. Baltic Journal of Economic Studies, vol. 6, no. 1, pp. 59\u201366. URL: http:\/\/www.baltijapublishing.lv\/index.php\/issue\/article\/view\/766.<\/li>\n
    10. Leonenko, P.M., Kraus, N.M. (2016). Finansove zabezpechennia innovatsiinoi diialnosti v Ukraini za tekhnolohichnymy ukladamy. Finansy Ukrainy, 4 (245), S. 50\u201364.<\/li>\n
    11. Melnyk O.I. Perspektyvni napriamy finansovoho zabezpechennia rozvytku obiednanykh terytorialnykh hromad. Efektyvna ekonomika: elektronne naukove fakhove vydannia. 2019. Vyp. 12. URL: http:\/\/www.econo$ my.nayka.com.ua\/pdf\/12_2019\/161_pdf<\/li>\n
    12. Kraus, K., Kraus, N., Manzhura, O. (2021). Digitalization of Business Processes of Enterprises of the Ecosystem of Industry 4.0: Virtual-Real Aspect of Economic Growth. WSEAS Transactions on Business and Economics, vol. 18, 2021, Art. #57, pp. 569-580. URL: https:\/\/www.wseas.org\/multimedia\/journals\/economics\/2021\/b165107-021(2021).pdf.<\/li>\n
    13. Storonianska I.Z. Mizhrehionalni intehratsiini protsesy v Ukraini: tendentsii ta perspektyvy rozvytku: monohrafiia. Lviv: IRD NAN Ukrainy, 2019. 392 s.<\/li>\n
    14. Panchyshyn R.P. Osnovni perevahy obiednanoi terytorialnoi hromady yak formy orhanizatsii mistsevoho samovriaduvannia v Ukraini. URL: http:\/\/www.jurna$ luljuridic.in.ua\/archive\/2018\/3\/part_1\/6.pdf<\/li>\n
    15. Kraus, N.M., Nikiforov, P.O., Kraus, K.M., Pochenchuk, H.M. (2020). Finansovi instrumenty ekonomichnoho rozvytku: navchalno-metodychnyi posibnyk. K.: Ahrar Media Hrup. 210 s.<\/li>\n
    16. Shtan M.V. Podatkovi instrumenty rehuliuvannia ekonomiky Ukrainy v umovakh hlobalizatsii [Elektronnyi resurs] \/ M.V. Shtan \/\/ Mizhnarodni vidnosyny. \u2013 Seriia “Ekonomichni nauky”. \u2013 2014. \u2013 \u2116 4. \u2013 Rezhym dostupu: http:\/\/journals.iir.kiev.ua\/index.php\/ec_n\/ issue\/view\/132<\/li>\n
    17. Pro mistseve samovriaduvannia v Ukraini: Zakon Ukrainy vid 21.05.1997 p. \u2116 280\/97 \u2014 VR [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon3.ra# da.gov.ua\/laws\/show\/280\/97 #%D0%B2%D1%80<\/li>\n
    18. Biudzhety terytorialnykh hromad Ukrainy : opublikovana versiia informatsiino-analitychnoho dashbordu. Rezhym dostupu: https:\/\/decentralization.gov.ua\/news\/14281.<\/li>\n
    19. Ofitsiinyi sait Ministerstva finansiv Ukrainy. URL: https:\/\/www.mof.gov.ua\/uk.<\/li>\n
    20. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh zakonodavchykh aktiv Ukrainy shchodo podatkovoi reformy: zakon Ukrainy vid 28.12.2014 \u2116 71 #VIII [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/zakon4.rada.gov.ua\/laws\/show\/71 #19\/<\/li>\n
    21. Pro vnesennia zmin do Biudzhetnoho kodeksu Ukrainy shchodo reformy mizhbiudzhetnykh vidnosyn: Zakon Ukrainy vid 28.12.2014 \u2116 79 #VIII [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/zakon4.rada.gov.ua\/laws\/ show\/79 #19\/paran2#n2<\/li>\n
    22. Biudzhetni konsultatsii-2022: Vseukrainska Asotsiatsiia OTH predstavyla pozytsiiu u Ministerstvi finansiv Ukrainy. Rezhym dostupu: https:\/\/hromady.org\/byudzhetni-konsultaci%D1%97-2022-vseukra%D1%97nsk\/..<\/li>\n
    23. Finansuvannia dobrovilnykh formuvan terytorialnykh hromad \u2013 roziasnennia. Rezhym dostupu: https:\/\/decentralization.gov.ua\/news\/14725.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12747"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12747"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12747\/revisions"}],"predecessor-version":[{"id":13129,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12747\/revisions\/13129"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}