Summary. The essence of financial stability and the different approaches to its definition are considered in the article. The features of financial stability category are aimed. It is pointed on profit and profitability as the main quality indicators of financial stability. The basic directions of increasing profits are determined.

Key words: financial stability, financial stability indicators, profitability, economic efficiency, solvency, profit management.

Summary. The article discusses the impact of risks on business and activities that reduce risks.

Keywords: financial risks, financial risks, an enterprise risk management.

Summary: Considered and studied theoretical issues of governance promotion of products on foreign markets.

Key words: Company, product promotion, foreign market, competitiveness, export.

Annotation. The author examines the importance of formal professional code of ethics when developing audit profession within one country.

Keywords: Fuditor ethics, recognition and acceptance of the responsibility, objectivity, confidentiality, professional behavior.

Abstract. The article is devoted to problems and prospects of development of small business in Ukraine. The purpose of this article is to evaluate the trends of development of small business in Ukraine, detection of problems of taxation of its activities and justify their solutions. The results of the study determined that small and medium business in Ukraine is developing at a slow pace, which suggests the existence of unrealized potential. One of the reasons for insufficient development of small business in Ukraine, there are distortions in the tax system, which creates prerequisites for the use of small businesses in schemes to minimize taxes, not the implementation of real activities.

Keywords: small business, the simplified system of taxation, taxation of entrepreneurship, the role of small business.

Abstract. The article described features of the simplified system of small business in Ukraine, outlined the problems and prospects of taxation for small businesses. The author supposes the idea that a simplified system of taxation, on the one hand, allows small businesses to grow, and with another – has become a tool of manipulation for tax purposes.

Keywords: small business, the simplified system of taxation, taxation of entrepreneurship, the role of small business.

Actual problems of modern science: Abstracts of XVІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, January 30, 2017)

Actual problems of modern science: Abstracts of XVІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, January 30, 2017)

Abstract: Are studied trends in the market of the collective investment in the European Union and Ukraine.

Key words: Collective Investment Scheme, investment funds such UCITS and AIF, inflow - outflow of capital, net assets.

Summary: Investigated and summarized basic approaches to P2P lending, advantages and disadvantages, current state.

Keywords: peer-to-peer lending, crowdfunding, investments, microcredit.

Annotation. After Ukraine gained independence, there was a question of ensuring financial security and maintain it at a high level. The basis of the financial security of the state as a whole is its security budget. Budget security - a condition to ensure the solvency of the state, taking into account the balance of revenues and expenditures of state and local budgets, and efficient use of budgetary funds. Budget security is an important condition for the formation and functioning of the budget system of Ukraine, is the criterion for the efficiency of its fiscal policy and the organization of the budget process. Budget security management problem finds its place in the scientific works of many scientists. The article deals with the essence of the budget of security as an important priority of the budgetary system as a whole are determined by the criteria of its formation, analyzed the deficit dynamics (surplus) budget and the performance of its financing, disclosed the main threats that affect the fiscal security of the State and indicated ways to increase its level in Ukraine. The research results show that the Ukrainian budget is in deficit for many years. It is concluded that the security budget in Ukraine is not fully observed. Therefore, to improve and maintain it in good condition, proposed a number of measures: Optimization of the public debt structure in terms of the relation between short-term borrowings and long-term; ensuring effective management of contingent and transparent (warranty) debt obligations of the state, that provides for the implementation of such measures: security ensuring strict and clear rules of State guarantees loans; implementation of a proper distribution of risks between sides credit agreement; setting an upper limit state liability upon the occurrence of warranty case; the introduction of the investment direction of government loans. The main task in the field of security budget should be stable development of the country's budget system in the direction of the accumulation of financial resources for economic development and its resistance to the potentially negative impact of external and internal risks and threats.

Keywords: budget security, financial security, criteria security budget, the budget deficit, internal and external threats, tax burden.

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Summary: The article analyzes the current state of activity of the stock market and the prospects of its development in the conditions of financial instability of the Ukrainian economy. It is proved that the stock market is a key factor in the mobilization of financial and capital resources, as well as an instrument of innovation policy in the state. The problems that exist in the stock market of Ukraine and prevent its further development: low liquidity and capitalization, large-scale shortage of domestic financial resources for investment, low share of exchange segment of the market, the lack of legislative regulation of pricing, limited liquidity and investment-attractive financial instruments, high fragmentation of exchange and depository structure, the presence of a considerable part of the Russian capital for infrastructure of the domestic stock market.

Key words: stock market, financial instability, liquidity, capitalization, fragmentary, listed companies.

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)

Actual problems of Economics and Finance: Abstracts of VІIІ International scientific-practical conference (Kyiv - St.Petersburg - Vienna, January 31, 2017)