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Baltic Journal of Economic Studies Baltic Journal of Economic Studies Vol. 4 (2018) No. 4 SEPTEMBER Riga 2018 Editorial Team Managing Editor Anita Jankovska, Publishing House “Baltija Publishing”, Latvia. Editorial Board Yuliya Bogoyavlenska, Zhytomyr State Technological University, Ukraine. Yuliana Dragalin, Free International University, Republic of Moldova. Meelis Kitsing, Centre for Free Economic Thought at the Estonian Business School, Estonia. Andrzej Pawlik, The Jan Kochanowski University in Kielce, Poland. Lina Pileliene, Vytautas Magnus University, Lithuania. Julius Ramanauskas, Klaipeda University, Lithuania. Kostyantyn Shaposhnykov, Black Sea Research Institute of Economy and Innovation, Ukraine. Jan Zukovskis, Aleksandras Stulginskis University, Lithuania. Baltic Journal of Economic Studies, Volume 4 Number 4. Riga: Publishing House “Baltija Publishing”, 2018, 394 pages. The Baltic Journal of Economic Studies is an interdisciplinary scientific journal in the field of economics, business management, national economy, structural and social policies, innovation perspectives and institutional capability. The Baltic Journal of Economic Studies, a Scientific Journal of the Publishing House “Baltija Publishing”, is published four times per year. Latvia registered mass information mediums (MIM). Registration No. 000740259. Indexed in the following international databases: IndexCopernicus; Directory of Open Access Journals (DOAJ); (ESCI) by Web of Science; Research Papers in Economics (RePEc). Content of this publication should not be produced, stored in computerized system or published in any form or any manner, including electronic, mechanical, reprographic or photographic, without prior written permission from the publisher “Baltija Publishing”. The reference is mandatory in case of citation. Each author is responsible for content and formation of his/her chapter. The individual contribution in this publication and any liabilities arising from them remain the responsibility of the authors. Printed and bound in Riga by SIA “Izdevniecība “Baltija Publishing”. Journal is available: www.baltijapublishing.lv DOI: https://doi.org/10.30525/2256-0742 ISSN 2256-0742 (PRINT) © Article writers, Baltic Journal of Economic Studies, 2018 ISSN 2256-0963 (ONLINE) © All rights reserved, Publishing House “Baltija Publishing”, 2018 TABLE OF CONTENTS Larisa Marmul, Elena Krukovskaya Certification of agrarian enterprises-producers of organic products in order to enter European markets 209 Tetyana Melnyk, Nataliya Kalyuzhna, Kateryna Pugachevska A gravity model of trade turnover between Ukraine and the EU 217 Ruslana Pikus, Anna Khemii Life insurance under reforming the pension insurance system 223 Oksana Kuzmenko, Oleksii Drozd, Viktoriia Chorna Financial control as a means of countering economic corruption in Ukraine 233 Olga Marchenko, Nataliia Maryniv, Olga Yarmak Innovation as a factor of the socio-economic efficiency of tax consulting 238 Yurii Orlov, Andrii Yashchenko, Yurii Danylchenko Ethno-religious terrorism: essence, dimensions, concept 244 Volodymyr Ortynskyi, Yuliia Chornous, Nataliia Pavliuk International cooperation in financial fraud investigation 252 Yurii Paida, Yaryna Andrushko, Olena Iliushyk Macroeconomic risks: classified features, methods of measurement, mitigation patterns 258 Oksana Redkva, Olha Haran, Liudmyla Prystupa Determinants of state regulation of the competitiveness of modern national economies 265 Nataliia Reznikova, Volodymyr Panchenko, Olena Bulatova The policy of economic nationalism: from origins to new variations of economic patriotism 274 Viktoriya Rozhelyuk, Vita Semanyuk, Taras Burdeniuk Business accounting management in Ukraine under the conditions of European integration 282 Halyna Rossikhina, Yuliia Svitlychna, Oksana Brusakova Local taxes and charges in local budgets’ income generation 291 Zhanna Semchuk, Iryna Zharovskaya, Olga Merdova Corruption as a negative social phenomenon hindering the economic development of the state 295 Olha Sereda The emergence and development of taxation in the legal tradition of the peoples of Eastern Europe 301 iii Kseniia Sieriebriak, Oleksandra Melnykova Economic development of Eastern European countries (оn the example of Ukraine): regional aspect 306 Oleksandr Sybiha, Tamara Hubanova, Roman Melnyk Modern methodological approaches to the investigation of ensuring and protection of human right to access to public information 315 Olena Syniavska, Olga Pokataіeva, Pavlo Pokataіev On the expediency of granting tax exemptions in the sphere of settlements improvement 321 Serhii Smerichevskyi, Tetiana Kniazieva, Atia Walid Assessment of marketing activity management in territorial units: theoretical-methodological approach 326 Olga Sosnovska, Maksym Zhytar Financial architecture as the base of the financial safety of the enterprise 334 Olha Tylchyk, Olena Dragan, Olena Nazymko Establishing the ratio of concepts of counteraction to legalization (laundering) of illegally-obtained income and counteraction to the shadow economy: the importance for determining performance indicators of the European integration processes 341 Volodymyr Uvarov, Dmytro Mirkovets, Viktoriia Zarubei Status of the taxpayer in a tax legal mechanism 346 Nataliia Uvarova, Oleg Mikhalskyi, Igor Bohdaniuk Lawmaking issues in the regulation of financial relations 351 Serhii Cherniavskyi, Andriy Zapototskyi, Anton Syzonenko Modern technologies of acquisition of funds of citizens by the financial pyramid 356 Natalia Shelever, Nadiia Buletsa, Vitaliy Gerzanych Features of foreign investors’ protection in administrative legal proceedings of Ukraine 361 Nadiia Shmygol, Olga Galtsova, Iryna Varlamova Developing a methodology to assess the environmental and economic performance index based on international research to resolve the economic and environmental problems of Ukraine 366 Iryna Shopina, Valeria Riadinska, Anna Pavlovska Interaction of national police with other subjects of ensuring state financial security 375 Dmitrii Yadranskii, Viktor Chigrin, Elena Chumak The economic, social, and spiritual efficiency of the economic system: approaches to assessment 380 iv Baltic Journal of Economic Studies Vol. 4, No. 4, 2018 DOI: https://doi.org/10.30525/2256-0742/2018-4-4-209-216 CERTIFICATION OF AGRARIAN ENTERPRISES-PRODUCERS OF ORGANIC PRODUCTS IN ORDER TO ENTER EUROPEAN MARKETS Larisa Marmul1, Elena Krukovskaya2 Abstract. The objective of the article is to consider the actual issues of institutional support for the development of agrarian enterprises producing organic products in Ukraine, as well as the definition of formal and informal institutions for the regulation of organic products market. Methodology. While the study, the following methods were used: analytical method – to identify the basic rules and procedures for the development of organic production and the structuring of its institutional environment; synthesis method – to assess the state of development of institutes and infrastructure of the industry; abstracting and logical modelling of the system of interconnections and regulating and stimulating influences of environmental elements on the development of organic production. Results. The article deals with topical issues of institutional support for the development of agrarian enterprises producing organic products in Ukraine. There were established formal and informal institutions for regulating the organic products market. The features of placement and specialization of agrarian enterprises for the production of organic products are revealed. Certain institutions of certification of production and products are described as separate institutions. The further prospects of development of agrarian enterprises producing organic products on the basis of improvement of institutional regulation and certification are substantiated. Practical importance. The results of the study can be taken into account and used for the development of state and industry programs for the development of organic production. Scientific novelty. The systematic vision of the development environment of organic production in Ukraine is substantiated, which, in contrast to the existing views, is interpreted as an interconnected and interdependent set of elements regulated by managerial influences of the state and industry levels. Key words: organic production, agrarian enterprises, institutional regulation, certification, market, development, improvement. JEL Classification: P42, D02, Q13, F63 1. Introduction efficiency of performance of the subjects of economic Objectively, the formation of the system of management inclusive of those active in the production institutional provision for the sustainable development of organic agrarian commodities. Such an influence of organic production in Ukraine cannot take place provides for the balance of agro-landscapes and warrants apart from a solution of ecological problems caused by for sustainable development of ecological, social, and the whole agricultural sector. The necessity of solution production-economic spheres of rural territories. motivates state authorities to participate in and sign In our opinion, the preservation of natural resources the numerous nature-protecting conventions since any in the process of economic management should subject of economic management performs in a certain be considered in conjunction with the necessity of institutional environment directly interacting with and promotion of resource-preserving ecologically safe effecting upon it. technologies. The task is expected to be favoured
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