S. Mytsiuk, ORCID iD 0000-0002-8465-6546, PhD in Economics Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, V. Mehey, ORCID iD 0000-0003-4442-7025, economist Kyiv National University of Trade and Economics, Kyiv, Ukraine FINANCES OF ECONOMIC ENTITIES IN CONDITIONS OF INTEGRATION PROCESSES

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In the following article the essence of financial activity of economic entities and their influence on economic development are described. It is set that economic entities come forward as a basic source of the State budget filling. The structure and dynamics of theincome from taxes and fees that play an important role in the financial adjustment of the economy are considered. It was revieled. That in the economy of the country there is atendency to the swift rise of tax debt volumes of payers which are economic entities. State enterprises play a fundamental role and demonstrate high effectiveness of activity in strategically important branches of industry. The dynamics of the tax income according to the profit of some state enterprises is analised. It is shown that the highest volumes of state support got those state enterprises that work in the power sector, the shipbuilding and theaircraft construction industries as well as in the metallurgy and ГТ- development industries. In the article is described the dynamics of subsidies and current transfers to enterprises during 2010-2017.

Keywords: financial system; finance of economic entities; state enterprises; GDP; Eurointegration.

Received: 24/09/2017

1st Revision: 19/10/2017

Accepted: 20/11/2017

DOI: https://doi.org/10.17721/1728-2667.2018/196-1/9

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