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Документ Financial Stability during the Post-crisis Period: Strategies for Recovery and Support of Economic Development(Agricultural Economics and Social Science Research Association(AESSRA) which is a Non-profit Organization, 2024-02-22) Fradynskyi, Oleksandr; Didukhovych, Artem ; Zavadskykh, Hanna; Puhalskyi, Vadym; Popliuiko, YaroslavaThe article addresses the issue of ensuring financial stability after the end of military conflicts and the country’s recovery from the crisis. It is noted that economic and infrastructure recovery is a critical task in such circumstances. The paper provides a detailed analysis of the research methodology, which is based on the analysis of open data, systematization, and system-structural analysis. Based on these methods, the authors studied the damage caused by the war to the infrastructure. They also proposed priority strategies for the recovery of Ukraine’s economy and summarized the experiences of other countries that have faced similar challenges. One of the main areas for restoring financial stability in the post-crisis period is to stabilize and ensure the sustainable development of industrial production. Essential recovery areas include attracting foreign financing, economic reforms, and facilitating the recovery of private businesses. When looking at strategies to support economic development, it is necessary to consider both internal and external factors. These include cooperation with international financial institutions and partners, as well as attracting investments to implement strategic projects. It is only possible to ensure sustainable social and economic progress in the post-crisis period by implementing socio-economic reforms. The financial system consists of various elements, such as financial institutions, infrastructure institutions, and various financial markets. Such a system must function in a stable and efficient way. The article has practical value as a recommendation paper. It combines theoretical and practical experience in economic recovery after the crisis. The application of innovative approaches, such as digitalization and low-carbon production, is seen as a key element of a recovery strategy. It is aimed at supporting economic development in the post-crisis period. A resilient financial system minimizes the negative impact of global economic difficulties on Ukraine. It also makes its economy more capable of seizing new opportunities and opens the way for dynamic development. The interaction of all elements of the financial system determines the assurance of financial stability. This, in turn, reflects global and internal factors caused by globalization.Документ Lend-Lease in the USSR: organizational and financial aspects of implementation(University of Customs and Finance, 2023-12-28) Fradynskyi, OleksandrThe aim of this paper is to study the issue of organisation and financial support of the lend-lease as a form of military-economic cooperation between the Allies of the Anti-Hitler Coalition during the Second World War. The results of the study were obtained by applying the dialectical method of cognition of phenomena of a legal and economic nature and relating to the study of the phenomenon of land lease as an integral element of the State’s foreign economic activity and a method of providing military and economic assistance. In addition, the author used statistical methods to summarise, systematise and analyse the material; tabular methods to visualise the analysed data; and abstract and logical methods to substantiate theoretical positions and formulate conclusions. At the beginning of the Second World War, the Soviet government conducted its procurement operations in the United States through the Amtorg Trading Corporation. Due to the civilian nature of its activities, Amtorg was replaced in early 1942 by the newly created Government Procurement Commission, which was responsible for organising supplies from the United States until the end of the war. An analysis of the sources of financing for allied supplies shows that 0.91% of all purchases from the US were made with cash; 0.65% of the goods received from the UK and 0.006% of the supplies from Canada. If the sources of financing include the loans received by the USSR from these countries at the beginning of the war, the share of payment will reach 0.96%, 30.3%, and 7.27%, respectively. All shipments of goods under the lend-lease system were insured by the Foreign Operations Department of the USSR State Insurance. The insurance operations themselves were carried out by engaging the Black Sea and Baltic General Insurance Company Limited, a Black Sea and Baltic insurance company. The role and importance of the customs authorities grew in the context of the implementation of the land lease. The main burden of customs clearance and control fell on the customs offices in the northern (Arkhangelsk and Murmansk), southern (Baku, Dzhulfinsk, Gaudan) and Far Eastern (Vladivostok) regions. With the outbreak of hostilities on the territory of Ukraine, customs were liquidated, but in January 1944, the process of their re-establishment in the liberated port cities began. The problem of paying for supplies under the lend-lease arose after the end of hostilities. It concerned not only the USSR, but all the countries receiving American aid. Each of them had its own approach to determining the amount of debt and the specifics and procedure for paying it. The last payment to repay the debt for Soviet supplies under the lend-lease was made on 21 August 2006. Amtorg and the Government Procurement Commission were responsible for organising the supply under the lend-lease. The financial aspects relate to procurement financing, cargo insurance, customs and debt repayment.Документ Prospects for Restoring the Economic Potential of Ukraine in the Post-War Period(Agricultural Economics and Social Science Research Association(AESSRA) which is a Non-profit Organization, 2022-10-04) Fradynskyi, Oleksandr; Borko, Tetiana; Oneshko, Svitlana; Zalievska-Shyshak, Anna; Krasota, OlenaSince February 24, after the beginning of the full-scale military aggression of the Russian Federation against Ukraine, the country’s economy has suffered significant losses. According to preliminary estimates by world experts, direct losses from the war are estimated at trillions of US dollars. As a result of the full-scale war in Ukraine, the volume of production of goods and services continues to decrease, as does the GDP. The inflation rate is expected to increase. Experts estimate the Business Expectations Index of enterprises at 72.6 %, before the start of full-scale military aggression in February 2022, this Index was 108.2 %. The destruction of the material and technical base, the reduction of the amount of intellectual capital due to migration flows of forcibly displaced persons, and the decrease in indicators of business and investment activity led to a significant drop in the main financial and economic indicators. In accordance with the definition of the current problems of economic development, the purpose of the article was determined, which consists of the development of practical mechanisms and methodological approaches to finding ways to restore the country’s economic potential as a basic task of post-war reconstruction. In accordance with the set goal, the object of research in the article is the system of formation and development of economic potential at the national level. The article analyzes theoretical approaches to the definition of the concept of economic potential, its functions, and factors of formation, which was carried out on the back of the use of methods of literature review, comparative analysis, and epistemological methods of cognition. The use of these methods made it possible to make a factor analysis of the world’s leading experience of post-war economic reconstruction. Although, it is worth noting that the scale of destruction and economic decline in Ukraine cannot be compared with the latest military conflicts in the world. As a result of the analysis, the factors were determined and the analysis results were predicted by using the methods of economic and mathematical modeling, and the algorithm for monitoring the processes of restoring the economic potential after the war was broken down.Документ Військовий збір: історичні витоки, особливості адміністрування та подальші вектори вдосконалення в Україні(Хмельницький національний університет, 2025) Фрадинський, Олександр; Коновальчук, Даша; Караван, Вікторія; Fradynskyi, Oleksandr; Konovalchuk, Dasha; Karavan, VictoriaУ статті досліджуються питання еволюція військового збору як різновиду надзвичайного оподаткування, що формується та застосовується державою за умови настання форс-мажорних обставин. Зроблено висновок, що для України надзвичайне оподаткування не є чимось новим, адже у нас вже існував збір до Фонду для здійснення заходів щодо ліквідації наслідків Чорнобильської катастрофи та соціального захисту населення. Військовий збір в Україні було запроваджено влітку 2014 року, у якості додаткового джерела бюджетних доходів, який мав би мати цільовий характер використання. За способом справляння він являв собою надбавку до у розмірі 1,5 відсотка до загальнодержавного податку на доходи фізичних осіб і відносився до консенсусних податків. Для податку характерна низька фіскальна ефективність. Аналіз особливостей його адміністрування засвідчує, що, не дивлячись на тимчасовий характер його справляння, існує нагальна потреба у «легалізації» цього платежу в Податковому кодексі України, особливо із врахуванням змін у його сплаті, які вступили в силу із 01 січня 2025 року, а також необхідність у більш справедливому розподілі податкового навантаження за цим податком між українським суспільством та зміна парадигми його застосування