{"id":74136,"date":"2021-07-01T15:52:51","date_gmt":"2021-07-01T12:52:51","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?page_id=74136"},"modified":"2021-12-30T15:55:13","modified_gmt":"2021-12-30T13:55:13","slug":"yaryna-samusevych","status":"publish","type":"page","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/staff\/yaryna-samusevych","title":{"rendered":"Yaryna Samusevych"},"content":{"rendered":"\t\t
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PhD, Senior Lecturer<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Contact information<\/b>:<\/strong><\/p>

Room: \u041a2-262<\/p>

+38(0542) 665-092<\/p>

Email: y.samusevych@biem.sumdu.edu.ua<\/span><\/p>

Facebook:\u00a0https:\/\/www.facebook.com\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Scientific degrees and academic titles:<\/b><\/p>

PhD on the specialty 08.00.08 \u2013 money, finance and credit (2016), diploma \u0414\u041a \u2116033800 on 25 February 2016\u00a0<\/span><\/p>

Thesis title: \u00abReforming of the tax system of Ukraine in the conditions of tax competition<\/a>\u00bb<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Education:\u00a0<\/b><\/p>

2012-2015: <\/b>Ph.D. in Money, finance and credit,\u00a0 Ukrainian Academy of Banking\u00a0<\/span><\/p>

2011-2012: <\/b>M.A. Finance and credit,\u00a0 State Higher Educational Institution \u00abUkrainian Academy of Banking of the National bank of Ukraine\u00bb, dimpoma with honour \u0421\u041c \u2116 43787399 on 4 June 2012\u00a0<\/span><\/p>

2007-2011: <\/b>bachelor Finance and credit,\u00a0 State Higher Educational Institution \u00abUkrainian Academy of Banking of the National bank of Ukraine\u00bb, dimpoma with honour \u0421\u041c \u2116 41750278 on 7 July 2011\u00a0<\/span><\/p>

Certificate of Attainment in Modern Languages (ECL Authorised Exam Centre). English. Level B2<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Main courses:<\/strong><\/p>

Basics of tax optimization, Tax reporting, Strategic management accounting, Tax planning, Taxation of legal entities.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Scientific interests: <\/b>environmental taxation, economic-mathematical modeling and forecasting, tax regulation, sustainable development, national security\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u00a0<\/p>

2021<\/span><\/p><\/td>

\u2013\u00a0Sumy State University, Scientific-Educational Institute of Business, Economic and Management, Department of Accounting and Taxation, Senior Lecturer\u00a0<\/span><\/p><\/td><\/tr>

2017- 2021<\/span><\/p><\/td>

\u2013\u00a0Sumy State University, Scientific-Educational Institute of Business Technologies \u201cUABS\u201d, Department of Accounting and Taxation, Senior Lecturer\u00a0<\/span><\/p><\/td><\/tr>

2016-2017<\/span><\/p><\/td>

\u2013 Sumy State University, Scientific-Educational Institute of Business Technologies \u201cUABS\u201d, Department of Accounting and Taxation, Assistant\u00a0<\/span><\/p><\/td><\/tr>

2015-2016<\/span><\/p><\/td>

\u2013\u00a0Ukrainian Academy of Banking, Department of Banking, Assistant\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tScopus Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

2021 \u0440\u0456\u043a<\/span><\/p>

  1. Samusevych Y., Vysochyna A., Vasylieva T., Lyeonov S., Pokhylko S. Environmental, energy and economic security: assessment and interaction. 9th International Conference on Innovation and Modern Applied Science in Environmental Studies : E3S Web of Conferences, 2021, 234,00012. <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85100837274&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=0&citeCnt=0&searchTerm<\/span><\/a>= 2020 \u0440\u0456\u043a<\/span><\/li>
  2. Vysochyna, A, Samusevych, Y., Starchenko, L. Convergence trends of environmental taxation in European countries. E3S Web of Conferences \u201cThe 5th International Conference on Energy, Environmental and Information System (ICENIS 2020)\u201d. 2020. Vol. 202., 03031. <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85096412893&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=1&citeCnt=0&searchTerm<\/span><\/a>=\u00a0<\/span><\/li>
  3. Vasylieva, T., Machov\u00e1, V., Vysochyna, A., Podg\u00f3rska, J., Samusevych, Y. Setting up architecture for environmental tax system under certain socioeconomic conditions. Journal of International Studies 2020. Vol. 13(4). P. 273-285. <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85100928860&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=2&citeCnt=0&searchTerm<\/span><\/a>=\u00a0<\/span><\/li>
  4. Gren\u010d\u00edkov\u00e1, A., Bilan, Y., Samusevych, Y., Vysochyna, A. Drivers and inhibitors of entrepreneurship development in central and eastern European countries. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. (Scopus, Web of Science). <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85074114667&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=3&citeCnt=17&searchTerm<\/span><\/a>=<\/span><\/li><\/ol>

    2018 \u0440\u0456\u043a<\/span><\/p>

    1. Bilan Y., Lyeonov S., Vasylieva T., Samusevych Y. Does tax competition for capital define entrepreneurship trends in Eastern Europe? On-line Journal Modelling the New Europe. 2018. \u211627. \u0420. 34-66. <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85056630541&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=4&citeCnt=25&searchTerm<\/span><\/a>=<\/span><\/li>
    2. Mentel, G., Vasilyeva, T., Samusevych, Y., Pryymenko, S. Regional differentiation of electricity prices: Social-equitable approach. International Journal of Environmental Technology and Management. 2018. Vol. 26, No. 5-6. \u0420. 354-372. (Scopus, Web of Science). <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-85068603278&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=5&citeCnt=19&searchTerm<\/span><\/a>=<\/span><\/li><\/ol>

      2015 \u0440\u0456\u043a<\/span><\/p>

      1. Vysochyna, A.V., Samusevych, I.V., Tykhenko, V.S. The effect of tax tools in environmental management on region\u2019s financial potential. Actual Problems of Economics. 2015. \u2116 171(9). P. 263-269. <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-84950119053&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=6&citeCnt=9&searchTerm<\/span><\/a>=<\/span><\/li><\/ol>

        2011 \u0440\u0456\u043a<\/span><\/p>

        1. Boyarko, I.M., Samusevych, Y.V. Role of intangible assets in company’s value creation. Actual Problems of Economics. 2011. \u2116117(3). \u0420. 86-94. (Scopus, Web of Science). <\/span>https:\/\/www.scopus.com\/record\/display.uri?eid=2-s2.0-84930494771&origin=resultslist&sort=plf-f&src=s&sid=24f955aaad928b2a5306b6e630f18aad&sot=b&sdt=b&sl=23&s=AUTHOR-NAME%28Samusevych%29&relpos=7&citeCnt=5&searchTerm<\/span><\/a>=<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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          \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWeb of Science Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

          2018 \u0440\u0456\u043a<\/span><\/p>

          1. Leonov S.V., Demkiv Yu.M., Samusevych Ya.V. Evaluation of Banking Services Quality on the SERVQUAL Approach Basis: Modern Interpretation. Financial and Credit Acivity \u2013 Problems of Theory and Practice. 2018. Vol. 2(25). P. 47-55. (Web of Science) <\/span>https:\/\/apps.webofknowledge.com\/full_record.do?product=WOS&search_mode=GeneralSearch&qid=3&SID=E5tXD9KqQN9sVLxaSfb&page=1&doc=4<\/span><\/a>\u00a0<\/span><\/li>
          2. Kyrychenko K., Samusevych Y., Liulova L., Bagmet K. Innovations in country’s social development level estimation. Marketing and Management of Innovations. 2018. \u21162. \u0421. 113-128 (Web of Science) <\/span>https:\/\/apps.webofknowledge.com\/full_record.do?product=WOS&search_mode=GeneralSearch&qid=3&SID=E5tXD9KqQN9sVLxaSfb&page=1&doc=3<\/span><\/a> <\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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            \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMonographs, manuals, textbooks<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

            2020 \u0440\u0456\u043a<\/span><\/p>

            1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406.\u0410. \u0412\u0437\u0430\u0454\u043c\u043e\u0437\u0432\u2019\u044f\u0437\u043a\u0438 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0442\u0430 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u0435\u043a\u043e-\u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043a\u0440\u0430\u0457\u043d. \u0422\u0440\u0430\u0454\u043a\u0442\u043e\u0440\u0456\u0457 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0457 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u043a\u0430\u043d\u0434. \u0435\u043a\u043e\u043d. \u043d\u0430\u0443\u043a, \u0434\u043e\u0446. \u041b. \u0421. \u0417\u0430\u0445\u0430\u0440\u043a\u0456\u043d\u043e\u0457. \u0421\u0443\u043c\u0438: \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2020. \u0421. 142-153. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/80029<\/span><\/a><\/li><\/ol>

              2019 \u0440\u0456\u043a\u00a0<\/span><\/p>

              1. \u041a\u043e\u0431\u0443\u0448\u043a\u043e \u042f. \u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. Identification of Investment Channels of Shadow Capital in the Conditions of Globalization of Economy. Social transformations of the national economy in the context of european integration processes: Collective monograph \/ Yu. Pasichnyk and others: [Ed. by Doctors of Economics Sciences, Prof. Lupenko Yu., Pasichnyk Yu.] Shioda GmbH, Steyr, Austria, 2019. \u0420. 171\u2013182. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/80322<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                2018 \u0440\u0456\u043a<\/span><\/p>

                1. \u041b\u0454\u043e\u043d\u043e\u0432 \u0421. \u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412. \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u044f \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443 \u044f\u043a\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u044f\u043a \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438 \u0431\u0430\u043d\u043a\u0443. \u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0431\u043e\u0440\u043e\u0442\u044c\u0431\u0438 \u0437 \u043a\u0456\u0431\u0435\u0440\u0448\u0430\u0445\u0440\u0430\u0439\u0441\u0442\u0432\u0430\u043c\u0438 \u0443 \u0431\u0430\u043d\u043a\u0430\u0445 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u041e. \u0412. \u041a\u0443\u0437\u044c\u043c\u0435\u043d\u043a\u043e, \u0413.\u041c. \u042f\u0440\u043e\u0432\u0435\u043d\u043a\u043e, \u0421. \u0412. \u041b\u0454\u043e\u043d\u043e\u0432 \u0442\u0430 \u0456\u043d. ; \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u041e. \u0412. \u041a\u0443\u0437\u044c\u043c\u0435\u043d\u043a\u043e, \u0413. \u041c. \u042f\u0440\u043e\u0432\u0435\u043d\u043a\u043e. \u2013 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2018. \u2013 \u0441. 31-42. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/79743<\/span><\/a>\u00a0<\/span><\/li>
                2. Samusevych Y., Vysochyna A. Taxation of innovation: global trends and perspectives for Ukraine. National Security & Innovation Activities: Methodology, Policy and Practice monograph \/ edited by Dr. of Economics, Prof. O. Prokopenko, Ph.D in Economics, V. Omelyanenko, Ph.D in Technical Sciences, Assoc. Prof. Yu. Ossik. \u2013 Ruda \u015al\u0105ska : Drukarnia i Studio Graficzne Omnidium, 2018. 416 p. p. 322-332. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/67787<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                  2013 \u0440\u0456\u043a<\/span><\/p>

                  \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u041a\u0430\u0441\u044c\u044f\u043d\u0435\u043d\u043a\u043e \u0412. \u041e. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0430\u043d\u0442\u0438\u043a\u0440\u0438\u0437\u043e\u0432\u043e\u0457 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c. \u0414\u0435\u0440\u0436\u0430\u0432\u0430, \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u0430 \u0431\u0430\u043d\u043a\u0438 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0430\u043d\u0442\u0438\u043a\u0440\u0438\u0437\u043e\u0432\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u0437\u0430 \u0440\u0435\u0434. \u0434.\u0435.\u043d., \u043f\u0440\u043e\u0444. \u0422. \u0410. \u0412\u0430\u0441\u0438\u043b\u044c\u0454\u0432\u043e\u0457, \u043a.\u0435.\u043d. \u041e. \u0411. \u0410\u0444\u0430\u043d\u0430\u0441\u044c\u0454\u0432\u043e\u0457. \u0421\u0443\u043c\u0438: \u00ab\u042f\u0440\u043e\u0441\u043b\u0430\u0432\u043d\u0430\u00bb, 2013. \u0421. 126-131. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50058<\/span><\/a> <\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  \n\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tArticles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                  2020 \u0440\u0456\u043a<\/span><\/p>

                  1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412. \u041e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043c\u0443\u043b\u044c\u0442\u0438\u043f\u043b\u0435\u043a\u0441\u0438\u0432\u043d\u043e\u0433\u043e \u0432\u043f\u043b\u0438\u0432\u0443 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0443 \u0431\u0435\u0437\u043f\u0435\u043a\u0443. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u0443\u043c\u0430\u043d\u0456\u0442\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. 2020. \u211643. \u0421. 191\u2013196. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82562<\/span><\/a>\u00a0<\/span><\/li>
                  2. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0432\u0435\u0440\u0433\u0435\u043d\u0442\u043d\u0438\u0445 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0439 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u043a\u0440\u0430\u0457\u043d \u0404\u0432\u0440\u043e\u043f\u0438. \u0412\u0447\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0441\u043a\u0438 \u0422\u0430\u0432\u0440\u0456\u0439\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c\u0435\u043d\u0456 \u0412.\u0406. \u0412\u0435\u0440\u043d\u0430\u0434\u0441\u044c\u043a\u043e\u0433\u043e. \u0421\u0435\u0440\u0456\u044f \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f\u00bb. 2020. \u0422\u043e\u043c 31 (70). \u2116 4. \u0421. 47-51. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82563<\/span><\/a><\/li>
                  3. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u041a\u043e\u0431\u0443\u0448\u043a\u043e \u042f. \u0412., \u041a\u0440\u0430\u0432\u0447\u0443\u043a \u042f. \u0412. \u0421\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0440\u0435\u0441\u0443\u0440\u0441\u043d\u0438\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432 \u0442\u0430 \u0457\u0445 \u0440\u043e\u043b\u044c \u0443 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438. \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0436\u0443\u0440\u043d\u0430\u043b \u00ab\u041f\u0440\u0438\u0430\u0437\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a\u00bb. 2020. \u21165(22). \u0421. 158\u2013164. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82513<\/span><\/a><\/li>
                  4. Samusevych Y., Tenytska I. Environmental audit as a tool for the country’s eco-innovative development ensuring. \u041c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. 2020. \u21161. \u0421. 38\u201347. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/80471<\/span><\/a>\u00a0<\/span><\/li>
                  5. Samusevych Y., Solodukha M. Research of the impact of environmental taxation parameters on the indicators of socio-ecological-economic development. \u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457. 2020. \u0412\u0438\u043f. 11. \u0427.2. \u0421. 78\u201382. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83020<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                    2019 \u0440\u0456\u043a<\/span><\/p>

                    1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0421\u0435\u043c\u0435\u043d\u043e\u0433 \u0410. \u042e., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c. \u0412. \u041c\u0430\u043a\u0440\u043e\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u0434\u0435\u0442\u0435\u0440\u043c\u0456\u043d\u0430\u043d\u0442\u0438 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432. \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0414\u0423. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430. 2019. \u21161. \u0421. 64-70. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/76877<\/span><\/a>\u00a0<\/span><\/li>
                    2. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c. \u0412. \u041e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0440\u043e\u043b\u0456 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438 \u0434\u0435\u0440\u0436\u0430\u0432\u0438 \u043d\u0430 \u0437\u0430\u0441\u0430\u0434\u0430\u0445 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u0425\u0435\u0440\u0441\u043e\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u043d\u0430\u0443\u043a\u0438\u00bb. 2019. \u211636. \u0421. 82-86. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83700<\/span><\/a>\u00a0<\/span><\/li>
                    3. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406.\u0410. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0444\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u0438\u0432\u043d\u0438\u0445 \u0435\u0444\u0435\u043a\u0442\u0456\u0432 \u0434\u0456\u0457 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432. \u0412\u0447\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0441\u043a\u0438 \u0422\u0430\u0432\u0440\u0456\u0439\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c\u0435\u043d\u0456 \u0412.\u0406. \u0412\u0435\u0440\u043d\u0430\u0434\u0441\u044c\u043a\u043e\u0433\u043e. \u0421\u0435\u0440\u0456\u044f: \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. 2019. \u0422\u043e\u043c 30 (69). \u2116 5. C. 97\u2013102. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83702<\/span><\/a>\u00a0<\/span><\/li>
                    4. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c. \u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406.\u0410. \u0422\u0438\u043f\u043e\u043b\u043e\u0433\u0456\u0437\u0430\u0446\u0456\u044f \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u0435\u0444\u043e\u0440\u043c \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0441\u0432\u0456\u0442\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0441\u0432\u0456\u0434\u0443 \u0457\u0445 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457. \u041f\u0440\u0438\u0447\u043e\u0440\u043d\u043e\u043c\u043e\u0440\u0441\u044c\u043a\u0456 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u0441\u0442\u0443\u0434\u0456\u0457. 2019. \u211640. \u0421. 172-176. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83703<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                      2018 \u0440\u0456\u043a<\/span><\/p>

                      1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412. \u0417\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0456 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u0441\u044f\u0433\u0456\u0432 \u0432\u0438\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443: \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u0423\u0436\u0433\u043e\u0440\u043e\u0434\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. 2018. \u0412\u0438\u043f\u0443\u0441\u043a 21. \u0427\u0430\u0441\u0442\u0438\u043d\u0430 2. \u0421. 81-85. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83704<\/span><\/a>\u00a0<\/span><\/li>
                      2. \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0415\u0432\u043e\u043b\u044e\u0446\u0456\u044f, \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u0445\u043e\u0434\u0443 \u0434\u043e \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u0441\u044f\u0433\u0456\u0432 \u0432\u0438\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443. \u0412\u0447\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0441\u043a\u0438 \u0422\u041d\u0423 \u0456\u043c. \u0412.\u0406. \u0412\u0435\u0440\u043d\u0430\u0434\u0441\u044c\u043a\u043e\u0433\u043e. \u0421\u0435\u0440\u0456\u044f: \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. 2018. \u0422\u043e\u043c 29 (68). N 5. \u0421. 138-141. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83710<\/span><\/a><\/li>
                      3. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c.\u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406.\u0410. \u041f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u0435\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0434\u043e\u0441\u0432\u0456\u0434\u0443 \u0404\u0421. \u0406\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0440\u0438\u043d\u043a\u0443. 2018. \u211625. \u0421. 579-586. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83705<\/span><\/a>\u00a0<\/span><\/li>
                      4. Lyeonov S. V., Samusevych Y. V., Demkiv I. M. The measurement of influence of innovations\u2019 implementation on the commercial banks performance. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041f\u043e\u043b\u0456\u0441\u0441\u044f. 2018. \u2116 1 (13). \u0427. 2. \u0421. 68-76. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83706<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                        2017 \u0440\u0456\u043a<\/span><\/p>

                        1. Samusevych I., Shamaelh A. The Relationship Between the Tax Burden and Financing Public Services: A Comparison of Ukraine and European Countries. Financial Markets, Institutions and Risks. 2017. Vol. 1(3). Pp. 55-64. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/61804<\/span><\/a>\u00a0<\/span><\/li>
                        2. Boiko A., Samusevych I. The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries. Financial Markets, Institutions and Risks. 2017. Vol. 1(1). Pp. 72-79. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/61734<\/span><\/a>\u00a0<\/span><\/li>
                        3. \u0410\u0431\u0430\u043a\u0443\u043c\u0435\u043d\u043a\u043e \u041e. \u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0445 \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432: \u0434\u043e\u0441\u0432\u0456\u0434 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u043a\u0440\u0430\u0457\u043d \u0421\u0445\u0456\u0434\u043d\u043e\u0457 \u0404\u0432\u0440\u043e\u043f\u0438. \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f. 2017. \u2116 2 (3). <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83707<\/span><\/a>\u00a0<\/span><\/li>
                        4. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c. \u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406. \u0410. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0432\u043f\u043b\u0438\u0432\u0443 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u0430. \u0415\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 \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e\u00bb. 2017. \u0412\u0438\u043f\u0443\u0441\u043a #13. \u0421. 938-945. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83708<\/span><\/a>\u00a0<\/span><\/li>
                        5. \u0414\u0435\u043c\u043a\u0456\u0432 \u042e. \u041c., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0420\u043e\u043b\u044c \u044f\u043a\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0445 \u043f\u043e\u0441\u043b\u0443\u0433 \u0443 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0431\u0430\u043d\u043a\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. 2017. \u21162(188). \u0421. 242-248. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/83709<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                          2015 \u0440\u0456\u043a<\/span><\/p>

                          1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0424\u0456\u0441\u043a\u0430\u043b\u044c\u043d\u0430 \u043a\u043e\u043d\u0432\u0435\u0440\u0433\u0435\u043d\u0446\u0456\u044f \u044f\u043a \u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0446\u0456\u0457: \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0442\u0430 \u0435\u043c\u043f\u0456\u0440\u0438\u0447\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437. \u0412\u0456\u0441\u043d\u0438\u043a \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0457 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u0441\u043f\u0440\u0430\u0432\u0438. 2015. \u2116 1(38). \u0421. 39\u201349. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53725<\/span><\/a>\u00a0<\/span><\/li>
                          2. Ievchenko N., Sysoyeva L., Samusevych I. Determining the impact of the tax administration quality on tax competitiveness of the country. Socioekonomick\u00e9 a humanitn\u00ed studie. 2015. \u2116 1. Vol. 5. P. 31\u201341. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53831<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                            2014 \u0440\u0456\u043a<\/span><\/p>

                            1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u041a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0412\u0456\u0441\u043d\u0438\u043a \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u0441\u043f\u0440\u0430\u0432\u0438 \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0430\u043d\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 2014. \u21161(19). \u0421. 48-51. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53694<\/span><\/a>\u00a0<\/span><\/li>
                            2. Vasylieva T., Samusevych I. Experience of European-Ukrainian collaboration in the area of double taxation avoidance and information exchange. The genesis of genius. 2014. \u21163. Pp. 90-92. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53167<\/span><\/a>\u00a0<\/span><\/li>
                            3. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0440\u043e\u043b\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0443 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0456 \u043a\u0440\u0430\u0457\u043d\u0438. \u041c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. 2014. \u2116 4(66). \u0421. 174\u2013180. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53275<\/span><\/a>\u00a0<\/span><\/li>
                            4. Vasylieva T., Sysoyeva L., Samusevych I.\u00a0 Tax integration in European countries: development and consequences. European Science Review. 2014. \u211611-12. Pp. 103-104. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50984<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                              2013 \u0440\u0456\u043a\u00a0<\/span><\/p>

                              1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u043c\u043e\u0434\u0435\u043b\u0435\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0446\u0456\u0457 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0456\u0432 \u0457\u0457 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0443 \u043a\u0440\u0430\u0457\u043d. \u0415\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 \u2013 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0439 \u0436\u0443\u0440\u043d\u0430\u043b “\u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u043f\u0440\u043e\u0441\u0442\u0456\u0440”, 2013. \u2116 2(10). \u0421. 56-65. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53538<\/span><\/a>\u00a0<\/span><\/li>
                              2. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u0423\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0445 \u0437\u0430\u0441\u0430\u0434 \u0440\u043e\u0437\u0443\u043c\u0456\u043d\u043d\u044f \u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0446\u0456\u0457. \u0412\u0456\u0441\u043d\u0438\u043a \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0457 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u0441\u043f\u0440\u0430\u0432\u0438, 2013. \u21162(35). \u0421. 32-36. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53586<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                                2012 \u0440\u0456\u043a<\/span><\/p>

                                1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u043e\u0433\u043e \u0434\u043e\u0441\u0432\u0456\u0434\u0443 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043b\u0456\u0441\u043e\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u044c. 2012. \u0412\u0438\u043f. 22.14. \u0421. 116-121. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/53661<\/span><\/a> <\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                  \n\t\t\t\t\t
                                  \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tProceedings<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                  2020 \u0440\u0456\u043a\u00a0<\/span><\/p>

                                  1. \u041c\u0430\u0440\u0442\u0438\u0448\u043a\u043e \u041c. C., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u043e\u0440\u043e\u043d\u0446\u043e\u0432\u0430 \u0410. \u0421. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0432\u043f\u043b\u0438\u0432\u0443 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0433\u0430\u043b\u0443\u0437\u0456 \u043d\u0430 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \/\/ \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0456 \u0439 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u0447\u043d\u0456 \u043c\u0435\u0442\u043e\u0434\u0438 \u0442\u0430 \u043c\u043e\u0434\u0435\u043b\u0456 \u0432 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u0456, \u0431\u0456\u0437\u043d\u0435\u0441\u0456, \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456: \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 XVI \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457, \u043c. \u0406\u0440\u043f\u0456\u043d\u044c, 30 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 \u2013 4 \u0433\u0440\u0443\u0434\u043d\u044f 2020 \u0440. \u0406\u0440\u043f\u0456\u043d\u044c: \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0414\u0424\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 2020. \u0421. 168-172. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82651<\/span><\/a>\u00a0<\/span><\/li>
                                  2. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u043e\u0440\u043e\u043d\u0446\u043e\u0432\u0430 \u0410. \u0421., \u041a\u0440\u0430\u0432\u0447\u0443\u043a \u042f. \u0412. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0438\u0445 \u043f\u0440\u0430\u043a\u0442\u0438\u043a \u0449\u043e\u0434\u043e \u0441\u043f\u0440\u0430\u0432\u043b\u044f\u043d\u043d\u044f \u0440\u0435\u0441\u0443\u0440\u0441\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0456 \u0437\u0431\u043e\u0440\u0456\u0432 \/\/ \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 V \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457, \u043c. \u0421\u0443\u043c\u0438, 19-20 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2020 \u0440. \u0421\u0443\u043c\u0438: \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2020. \u0421. 139-142. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82677<\/span><\/a>\u00a0<\/span><\/li><\/ol>

                                    2017 \u0440\u0456\u043a<\/span><\/p>

                                    1. \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0421\u043e\u043b\u043e\u0434\u0443\u0445\u0430 \u041c. \u0412., \u0422\u0435\u043d\u0438\u0446\u044c\u043a\u0430 \u0406. \u0410. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0442\u0430 \u0441\u0432\u0456\u0442\u0456. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (23 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2017 \u0440.) \/ \u041d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e-\u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0431\u0456\u0437\u043d\u0435\u0441-\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u00ab\u0423\u0410\u0411\u0421\u00bb \u0421\u0443\u043c\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0443\u043c\u0438 : \u041d\u041d\u0406 \u0411\u0422 \u00ab\u0423\u0410\u0411\u0421\u00bb \u0421\u0443\u043c\u0414\u0423, 2017. \u0421. 301-306. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/67399<\/span><\/a>\u00a0<\/span><\/li>
                                    2. \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412. \u041e\u0441\u043d\u043e\u0432\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u0441\u044f\u0433\u0456\u0432 \u0432\u0438\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0456 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (23 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2017 \u0440.) \/ \u041d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e-\u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0431\u0456\u0437\u043d\u0435\u0441-\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u00ab\u0423\u0410\u0411\u0421\u00bb \u0421\u0443\u043c\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0443\u043c\u0438 : \u041d\u041d\u0406 \u0411\u0422 \u00ab\u0423\u0410\u0411\u0421\u00bb \u0421\u0443\u043c\u0414\u0423, 2017. \u0421. 307-311. <\/span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/67401<\/span><\/a> <\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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                                      \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tParticipation in research activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                      1) \u00ab\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u043e-\u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u043c\u0443\u043b\u044c\u0442\u0438\u043f\u043b\u0435\u043a\u0441\u0438\u0432\u043d\u0430 \u043c\u043e\u0434\u0435\u043b\u044c \u0440\u043e\u0437\u0431\u0443\u0434\u043e\u0432\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438\u00bb (\u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u043e\u0441\u0432\u0456\u0442\u0438 \u0456 \u043d\u0430\u0443\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u2116 \u0434\/\u0440 0119U100759), 2019-2021 \u0440\u0440., \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a.<\/span><\/p>

                                      2) \u00ab\u0421\u0442\u043e\u0445\u0430\u0441\u0442\u0438\u0447\u043d\u0435 \u043c\u043e\u0434\u0435\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0440\u043e\u0436\u043d\u044c\u043e\u0457 \u043a\u0430\u0440\u0442\u0438 \u0433\u0430\u0440\u043c\u043e\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0438\u0445 \u0442\u0430 \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0435\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0440\u0438\u043d\u043a\u0443 \u043d\u0430 \u0448\u043b\u044f\u0445\u0443 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0443 \u0434\u043e \u0446\u0438\u0440\u043a\u0443\u043b\u044f\u0440\u043d\u043e\u0457 \u0442\u0430 \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u043e-\u043d\u0435\u0439\u0442\u0440\u0430\u043b\u044c\u043d\u043e\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438\u00bb (\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0444\u043e\u043d\u0434 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u2116 \u0434\/\u0440 2020.02\/0231), 2020-2021 \u0440\u0440., \u0432\u0438\u043a\u043e\u043d\u0430\u0432\u0435\u0446\u044c.<\/span><\/p>

                                      3) \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0435\u0442\u0440\u0438\u0447\u043d\u0435 \u043c\u043e\u0434\u0435\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0443 \u0437\u0430\u043f\u043e\u0431\u0456\u0433\u0430\u043d\u043d\u044f \u0442\u0456\u043d\u044c\u043e\u0432\u0438\u043c \u0441\u0445\u0435\u043c\u0430\u043c \u0432\u0438\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0447\u0435\u0440\u0435\u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0442\u0430 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0456 \u043a\u0430\u043d\u0430\u043b\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456\u00bb (\u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u043e\u0441\u0432\u0456\u0442\u0438 \u0456 \u043d\u0430\u0443\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u2116 \u0434\/\u0440 10117U003930), 2018-2020 \u0440\u0440., \u0432\u0438\u043a\u043e\u043d\u0430\u0432\u0435\u0446\u044c.<\/span><\/p>

                                      4)\u00a0 \u00ab\u0415\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0443 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u0434\u043e\u0440\u043e\u0436\u043d\u044f \u043a\u0430\u0440\u0442\u0430 \u0456\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432\u00bb (\u0413\u0440\u0430\u043d\u0442 \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u2116 \u0434\/\u0440 0119U103198), 2019 \u0440., \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                                      \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMember of Editorial Board and Reviewer Functions<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                      1. Member of the editorial board of the journals \u201cFinancial Markets, Institutions and Risks\u201d, \u201cAcademy of Entrepreneurship Journal\u201d (Scopus), \u201cAcademy of Accounting and Financial Studies Journal\u201d (Scopus).<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                                      \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tInternational activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                      2021<\/strong><\/p>

                                      1. Program of virtual mobility “Modern Tendencies in Scientific Research in Accounting, Audit and Taxation”. Implemented jointly by the Chair of Accounting and Taxation (SSU) and the lecturers of the University of Economics in Bratislava (Slovakia). November – December, 2021. Total duration \u2013 30 academic hours. Certificate<\/a>.<\/p><\/li><\/ol>

                                        Academic mobility program in BATH SPA University, United Kingdom, “Erasmus+”<\/span><\/p><\/td>

                                        17-30.11.2019<\/span><\/p><\/td><\/tr>

                                        Academic mobility program in University of Cyprus, Cyprus, “Erasmus+”<\/span><\/p><\/td>

                                        4-8.06.2018<\/span><\/p><\/td><\/tr>

                                        Educational program in Democracy Study Centre\u00a0<\/span><\/p><\/td>

                                        October 2018 \u2013 November 2019<\/span><\/p><\/td><\/tr>

                                        Ukrainian-German project \u00abThe development of the dialogue between banks and civil society in the context of ensuring democratic processes in Ukraine\u00bb (DAAD)<\/span><\/p><\/td>

                                        April 2016<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                                        2021<\/p>

                                        1. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116108696 (\u0432\u0456\u0434 19 \u0436\u043e\u0432\u0442\u043d\u044f 2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u0434\u043e \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043c\u0443\u043b\u044c\u0442\u0438\u043f\u043b\u0435\u043a\u0441\u0438\u0432\u043d\u043e\u0457 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0443 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u0456 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438\u00bb (\u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410.\u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u041a\u0443\u0437\u044c\u043c\u0435\u043d\u043a\u043e \u041e.\u0412.)<\/li>
                                        2. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116108670 (\u0432\u0456\u0434 18 \u0436\u043e\u0432\u0442\u043d\u044f 2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u0434\u043e \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0447\u0430\u0441\u043e\u0432\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u043c\u0456\u0440\u043d\u043e\u0441\u0442\u0435\u0439 \u0432\u043f\u043b\u0438\u0432\u0443 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0443, \u0435\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u0447\u043d\u0443 \u0442\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0443 \u0431\u0435\u0437\u043f\u0435\u043a\u0443\u00bb (\u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410.\u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412.)<\/li>
                                        3. \u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116108671 (\u0432\u0456\u0434 18 \u0436\u043e\u0432\u0442\u043d\u044f 2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0432\u0438\u0431\u043e\u0440\u0443 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u043f\u0430\u0440\u0430\u043c\u0435\u0442\u0440\u0456\u0432 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438\u00bb (\u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410.\u0412., \u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u0412., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421.)<\/li>
                                        4. Copyright certificate<\/a> \u2116 285 (2021) for the work \u201cComputer program \u201cMobile game application for entrants of the Chair of Accounting and Taxation of the Academic and Research Institute of Business, Economics and Management, Sumy State University\u201d (A. Marchenko, V. Nenia, Yu. Serpeninova, Ya. Samusevych, Ye.Sych).<\/li><\/ol>

                                          2020<\/p>

                                          1. \u0421\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u043f\u0440\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0442\u0432\u0456\u0440 \u00ab\u041e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043c\u0443\u043b\u044c\u0442\u0438\u043f\u043b\u0435\u043a\u0441\u0438\u0432\u043d\u043e\u0433\u043e \u0432\u043f\u043b\u0438\u0432\u0443 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0443 \u0431\u0435\u0437\u043f\u0435\u043a\u0443\u00bb \u211699726, \u0432\u0456\u0434 16.09.2020 (\u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f. \u0412., \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412.)<\/span><\/li>
                                          2. \u0421\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u043f\u0440\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0442\u0432\u0456\u0440 \u00ab\u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0432\u0435\u0440\u0433\u0435\u043d\u0442\u043d\u0438\u0445 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0439 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u043a\u0440\u0430\u0457\u043d \u0404\u0432\u0440\u043e\u043f\u0438\u00bb \u211699629, \u0432\u0456\u0434 11.09.2020 (\u0421\u0430\u043c\u0443\u0441\u0435\u0432\u0438\u0447 \u042f.\u00a0\u0412., \u0412\u0438\u0441\u043e\u0447\u0438\u043d\u0430 \u0410. \u0412.)<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
                                            \n\t\t\t\t\t
                                            \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAwards<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

                                            Winner of the rating “Pride 2020” of the Educational and Scientific Institute “UABS” of Sumy State University in the nomination “Scientific Event of the Year” (Sumy, 21.02.2020)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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                                            \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tOther Activities<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
                                            1. Member of the public organization “Council of Young Scientists”. <\/span><\/li>
                                            2. Member of the Business Support Center in Sumy region of the European Bank for Reconstruction and Development.<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                                              \n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                                              PhD, Senior Lecturer Contact information: Room: \u041a2-262 +38(0542) 665-092 Email: y.samusevych@biem.sumdu.edu.ua Facebook:\u00a0https:\/\/www.facebook.com\/ Scientific degrees and academic titles: PhD on the specialty 08.00.08 \u2013 money, finance and credit (2016), diploma \u0414\u041a \u2116033800 on 25 February 2016\u00a0 Thesis title: \u00abReforming of the tax system of Ukraine in the conditions of tax competition\u00bb Education:\u00a0 2012-2015: Ph.D. in Money, […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":71112,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"class_list":["post-74136","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/74136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=74136"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/74136\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/71112"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=74136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}