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The purpose of the article is to determine the role of human capital in the functioning of machine-building enterprises, based on the peculiarities of the formation of labor costs for hired workers in relation to the dynamics of capital expenditures (fixed assets) in order to increase revenue (revenues) from sales of products.The method of correlation-regression analysis has been used, which has revealed the high density of communication, to construct the equation of the dependence of labor costs and capital expenditures (fixed assets) on income (revenue) from sales of products. Using the method of analysis of the functioning environment, according to the machine-building enterprises of the region, the coefficients of covering income (revenue) from the sale of capital expenditures (fixed assets) and labor costs for hired workers, formed the ability to find the indicators of capital expenditure (fixed assets). according to given economic entities the possibility of increasing the income (revenue) from sales of products.The directions of strengthening the development of human capital, in particular, by increasing the cost of capital (fixed assets) of machine-building enterprises in the region, which will increase their profitability, are revealed. Key words: human capital, physical capital (fixed assets), income (revenue) from sales of products, enterprises, correlation-regression analysis, analysis of the functioning environment.

The purpose of the study was to develop a critical approach to the informative self-development capacity of the future teacher, from a political point of view. Methodologically, the authors of the research used models such as: the laws of dialectics, the principles of objectivity, determinism, development, systematicity and interaction, to reveal the dynamics of the pedagogical educational process, leading to the application of the concept of development of social maturity; identifying in the discursive process, its contradictions and the interrelations of quantitative and qualitative changes inherent in the development of personality, at the stage of professional training in an institution of higher education; also studying, for this purpose, the patterns of progress of the subjects of pedagogical education in the context of updating the informational culture of society. In the conclusions, the study showed that scientists associate the solution of the problems of informational self-development capacity, as a communicational phenomenon detached from politics, which is a mistake, since any process of self-development essentially implies an empowerment of the subject, with different implications in the relations of knowledge and power of which it is a part.

The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
Key words: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine.

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.