The criminal liability for economic violence in Ukraine as one of the types of domestic violence was analyzed in the article. Interpretations of such types of economic violence as intentional deprivation of housing, food, clothes, other property, money and documents or opportunity to use them, leaving without care or guardianship, preventing in receipt of necessary services in treatment or rehabilitation, ban to work, coercion to work, ban to study and also other offenses of economic nature. It was established that the intentional deprivation of housing, food, clothes, other property, money or documents should be understood as conditions under which the victim cannot use this property in full because it has been spent on the guilty person’s own needs, transferred to third parties, destroyed or damaged, etc. It was noted that the relevant property may belong to the offender or the victim. In turn, deprivation of the opportunity to use this property means that the victim is either limited in time to use these items, that is cannot use them constantly, but only for a certain time or with a certain frequency and/or cannot use this property to the extent which deems it necessary. Separation of these types of economic violence from crimes such as abuse of guardianship rights, evasion of alimony payment for child support, evasion of money payment for keeping of disabled parents, and malicious failure to care for a child or a person in custody or care was done. It was stated that committing such a type of economic violence as a ban on work or unlawful force to work, the offender against the will of the victim at his own discretion determines whether the victim has the right to realize his right to work or vice versa to force the victim against his will to work or overwork or perform the work chosen by the offender himself, not the victim. In this case, the aggressor may not work himself at all. This type of economic violence was separated from such crimes provided by other articles of the Criminal Code of Ukraine as the exploitation of children and the use of a minor child for begging. The attention was focused on the fact that the list of types of economic violence for which criminal liability may occur has an open character. This approach of the legislator makes the norm more flexible in application but significantly complicates its interpretation.

The authors of the article have found that the vast majority of scientists, who study the rental relation problems in the economies of the post-Soviet countries adhere to the opinion on the validity of combining existing types of rent into two large groups by resources: natural and economic rents. Based on the results of the study, it is proposed to consider natural rent as a form of economic rent. Given the essence and economic nature of rent, and considering the need for its accounting representation, it is established that economic rent should be classified with a division into forms (absolute, differential of the 1st and 2nd kind, monopoly), types (natural and other resource rents) and subtypes based on the “way of using the rental resource”, “industry of formation”. The obtained scientific results will allow to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent. The regulation of rental relations in the business sector determines the search for ways to reflect rent in accounting and management reporting, however, the solution to this problem is significantly hindered by the complexity of identifying and evaluating rent. Another problem is that today there is some inconsistency between the concept of "rent" and other derivative concepts, in particular, such as: "ground rent", "economic rent". Against the background of the existing scientific discussion on streamlining the essential differences between these concepts, the debate continues and the validity of the allocation of other types of rent, as well as the feasibility of introducing into the scientific circulation such concepts as “quasi-rent” and “anti-rent”. The authors have proposed to reflect in the enterprise accounting the economic rent according to its forms and types based on the resources used in economic activity. The proposed classification allows to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent

The article reveals the content of service-oriented reforms of public administration, identifies the key ideas and principles of service approach, as well as explores the features of the post-bureaucratic paradigm by M. Barzelay and B. Armajani and its theoretical and practical potential in the context of strengthening the state service function. The purpose of the article is to reveal the heuristic potential of the scientific ideas of B. Armajani and M. Barzelay for the service activity of the state. The relevant task is to identify the essence of the service approach to public policy, the key statements and tools of the post-bureaucratic model of public administration, as well as its opportunities in the course of service-oriented reforms of public administration, both in Ukraine and in the EU. The methodology of the research is based on a set of general scientific and special methods, in particular, systemic, structural and functional, bibliographic ones, which allow to achieve the goal and objectivity of this scientific research. It is found out that the service state relies on such principles as efficiency, effectiveness, openness and accessibility of information, accountability to citizens, citizens' equality, political participation, consensus model of public decision making, etc. Instrumental implementation of service policy became possible through managerization, marketization, decentralization of managerial functions, devolution, management and performance auditing, deliberative practices, digitalization, etc. It is argued that the service approach to public administration can be greatly enhanced by the provisions and transformational mechanisms of the post-bureaucratic paradigm, first of all, because of its emphasis on the cultural component. The urgency of the post-bureaucratic approach is reinforced by the verification of its effectiveness in practice (Minnesota's experience, USA).

This paper outlines the main approaches to understanding the concept of "innovation" and "innovation policy", and defines that today in scientific practice, two main models of innovation are identified: "innovative" and "catching up". We have determined that nowadays, it is important for Ukraine to move to an "innovative" model as soon as possible and to develop its own capacities. In order to achieve this, it is necessary to be on the same level with technically more developed western neighbors to function effectively in the new European political realities. This is extremely important for the further effective economic development of the state, on which its social sphere depends. That is why, the study and improvement of the state's innovation policy is being highlighted and updated today. For a better understanding of their own development opportunities, it is suggested to study the experiences of other countries that have already undergone similar stages of formation. In particular, the focus is on economic and technological development, which is the basis for innovation in all other areas. The paper presents a classification for the main types of state innovation policy of various countries according to Y. Kharchenko; defines the main features of the innovation policy in Ukraine and outlines the main guidelines for its further development. As a result of scientific literature analysis, it has been found that much has already been done for effective innovation development in Ukraine. Nevertheless, it is necessary to continue the work in this direction, including studying the experience of other countries, improving the regulatory framework, stepping up scientific and technological progress, economic development and reviewing the main strategic goals of the state's innovation policy. Institutional and legal support of innovative activity in Ukraine is at the stage of formation, at the moment its main elements are created. However, the legal framework for regulating innovation processes in Ukraine requires expansion and improvement. The need to adopt a legislation on state regulation of technology transfer activities can be emphasized. The main effective mechanism for implementing the innovative model of economic development in Ukraine is the system of technological parks. The practice confirmed the high contribution of technological parks to the promotion of innovation activity at the regional level. All the above facts point to the rapid development of the state innovation policy in Ukraine, which is due to the relevance of this sphere of public administration for the countries that are still undergoing a transformational period.

The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive taxation tools is substantiated. The necessity of the preferential policy improvement is emphasized by introducing a non-taxable minimum of citizens' income and revision of existing privileges on personal income tax. The foreign experience and trends of individual income tax in foreign countries are considered and summarized. The dynamics of the individual income tax receipt to the consolidated budget of Ukraine is analyzed taking into account its fiscal sense. The factors of increasing fiscal efficiency are considered and the influence of changes in the interbudgetary distribution of the tax on local budget revenues is estimated. The directions of the personal income tax reformation on the basis of improvement of certain elements of the taxation mechanism are proposed.

The article is devoted to the content of the concepts "intellectual property" and "right of intellectual property", as well as to the possibility to use them as equivalent concepts. The author considers the features of a broad understanding of the intellectual property concept, in which it is revealed as a complex set of social relations arising at all levels of public life. According to this approach intellectual relations are only one type of the varieties of intellectual property relations, the totality of which only occasionally acts as the subject of legal regulation. Taking into account the above facts, the difference between the meaning of the concepts "intellectual property" (in the sense of this concept as a social relation) and "intellectual property right" is reflected in the content of the structural elements of the relations that denote these concepts: 1) Subjects of intellectual property rights are determined on the basis of compliance with certain legal requirements regarding legal personality, as well as the acquisition of subjective legal rights and obligations, which are provided to them by legal norms (by using their legal personality); the subjects of intellectual property become participants of social relations of different levels, including those, which are outside the legal regulation. Such interactions may be related to realization of creative abilities of a person, mental activity, etc.; 2) In the centre of understanding of the concept "object of intellectual property rights" is the content of intellectual property rights as a totality of personal non-property and property rights. The defining aspect of legal protection is the right to the created object of intellectual property rights. At the same time the object of intellectual property is a value in socio-philosophical sense that satisfies the social, economic, cultural, mental and other needs and interests of people. In this sense, an object by its nature is a blessing for a person; 3) Social connections between the subjects of intellectual relations are revealed through corresponding rights and obligations of the participants of these relations; in the relations of intellectual property social relations manifest themselves as interaction between people in different spheres of social life, based on the corresponding social statuses and roles, in which individuals carry out creative activity, realize their mental and cultural needs, etc. Understanding the concept "intellectual property" as identical with the concept “intellectual property right” is based on a normative approach. This approach shows that the concepts of “intellectual property” and “intellectual property right” have the same sense in the legislation and can denote both objects of intellectual property right and rights to such objects.

Research relevance lies in the irreversibility of course choice for embodiment of the sustainable development concept. However, a pluralism of opinions, concerning the implementation of model definition of this concept, as well as the priority tasks for realization of its constituents significantly decelerates the socio-economic development of Ukraine. An inadequate scientific research of the sustainable development problems on a microeconomic level generates the reduction of expected management results and the degree of progressive changes at the level of individual business units. The role and transformation of accounting science, necessary for the implementation of the sustainable development concept, are not fully disclosed. The research purpose and tasks are to determine the accounting component of sustainable development concept on the basis of the rent theory, to outline the directions of rent accounting development under the following factors influence: globalization and transformation of the ownership institution and scientific research activation on this basis, aimed at forming the theoretical and methodological baseline of rent accounting ‘as an additional income. The methodology of the research includes general scientific methods of cognition the necessity and invariant implementation of the sustainable development concept, its constituents allocation and specification; dialectical method for cognition the economic content of rent; a comparative analysis of the definition differences, formed at different stages and forms of realization of economic relations; modeling method for determining the direction and logic of the rent accounting development under the influence of such factors, as globalization and ownership institution transformation. It has been established that realization of sustainable development concept should take place with understanding of the interaction mechanisms of economic, social and environmental components. These generate new ideas about the basic socialization mechanisms and social development of human, external influences on the environment and cost estimation. The interconnection of the constituent of sustainable development concepts and the economic, social and ecological system as a whole is the basis for the theory and practice development of accounting. The accounting information creates preconditions for assessing the achievement and forecasting of further sustainable development of the economy as a separate economic entity, region, country, and the world as a whole. It has been established that the existence of discussion aspects in the treatment of rent and failure to recognize the last object of accounting should be considered as one of the essential factors in accelerating the implementation of the sustainable development concept. Bearing the results of research in mind, the development of a conceptual approach to rent accounting, as an additional entity income, should be based on the recognition the rent as a management object, that requires adequate information support for users’ requests from the accounting system side, based on the systematic development of the theoretical, methodological and organizational-practical regulations of rent accounting. The practical value of research is to formulate a methodological provision of rent accounting, which will further improve an active and passive income distribution of relation participants in the economic sphere. The obtained scientific results will form the prospects for further research, which will lay in proving the need for the transformation of the property institute in the post-Soviet countries, to determine the models of rent relations between different parties in the field of economic relations, as well as to determine the rent-forming factors of production for the development of the rent assessing methodology.