Economy, finances, management: Topical issues of science and practical activity


Issue №: 2 (30)

Published: 2018.02.23

The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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TOMCHUK Olesya – Candidate of Economic Sciences, Associate Professor of the Accounting Department, Vinnytsa National Agrarian University (Vinnytsya, 3, Soniachna Str., e-mail: olesya-tomchuk@yandex.ru).

FOSTOLOVYCH Valentyna – Candidate of Agricultural Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: vfostolovich@gmail.com).


The article presents the present-day vision and mechanism for the formation of financial instruments in the form of encoded resources. The legal status of such instruments has been explored and the positive and negative aspects of their use have been identified and grouped. The study of the change in the value of this type of currency during the year according to Coinmarketcap data has been conducted and the most investment-attractive types of encoded virtual currencies have been identified. The basic elements that cause complexity in the use of cryptographic currencies of various types are determined. It was investigated that the recognition of crypto-currencies as a financial instrument at the state level raises the need to regulate and control their circulation and develop the system of taxation. The main restrictions in accumulation and management of crypto-currencies in Ukraine in accordance with the Draft Law No. 7183-1 are presented. Specific features of influence of coded currencies on financial system are indicated.

Keywords: crypto-currency, bitcoins, payment system, virtual money, enterprise, management system, payment mechanism, economic benefit, model of calculation, cryptoexchange.

List of references

1. Bum kryptovaliut: 5 alternatyv bitkoinu [Elektronnyi resurs]. – Rezhym dostupu: https://uteka.ua. 2. Karcheva H.T. Virtualni innovatsiini valiuty yak valiuty maibutnoho / H.T. Karcheva, S.M. Nikitchuk // Finansovyi prostir. – № 2 (18). – 2015. – Pp. 24-30. 3. Kosarev V. E. Vzryvoopasnaia valiuta bitkoin / V. E. Kosarev // Bankovskoe delo. – 2014. – № 4. – Pp. 39-41. 4. Pantielieieva N. M. Orhanizatsiino-ekonomichnyi mekhanizm upravlinnia innovatsiiamy bankivskoi systemy / N. M. Pantielieieva // Visnyk Universytetu bankivskoi spravy Natsionalnoho banku Ukrainy. – 2013. – № 2 (16). – Pp.122-128. 5. Proektu Zakonu Ukrainy №7138 “Pro obih kryptovaliuty v Ukraini” vid 06.10.2017 r. [Elektronnyi resurs]. –Rezhym dostupu: http://zakon.rada.gov.ua. 6. Proekt Zakonu Ukrainy №7183-1 “Pro stymuliuvannia rynku kryptovaliut ta yikh pokhidnykh v Ukraini” vid 10.10.2017 r. [Elektronnyi resurs]. – Rezhym dostupu: zakon.rada.gov.ua. 7. Khypponen M. Kyberopasnost: kak zashchytit innovatsiyi ot prestupnosti [Elektronnyi resurs] / M. Khypponen // Materialy foruma “Otkrytyie innovatsiyyi” 1-5 noiabria 2013 h. RBK daily. – 2013. – № 204 (1737). – Pp. 9-10. – Rezhym dostupu : http:// www. rbcdaily.ru. 8. Brett King. Bank 3.0. Why Banking Is No Longer Somewhere You Go But Something You Do. – 2014. – 520 p. 9. Cryptocurrency Market Capitalizations [Elektronnyi resurs]. – Rezhym dostupu: https://coinmarketcap.com. 10. EBA Opinion on “virtual currencies”. European Banking Authority. – 4 July 2014. – P. 46. 11. Proof of Stake vs. Proof of Work / BitFury Group. – 2015 r. [Elektronnyi resurs]. – Rezhym dostupu: https://bits.media. 12. Satoshi Nakamoto Bitcoin: A Peer-to-Peer Electronic Cash Systemhttps [Elektronnyi resurs]. – Rezhym dostupu:://bitcoin.org. 13. Virtual currency schemes – a further analysis. – European Central Bank (February 2015). – 25 p.

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "