CROWDFUNDING SYSTEMS: evaluation and government regulation in the conditions of reengineering

al., 2020; Kuzmin et al., 2007). In the case study, these are actions of central and local government authorities on crowdfunding activities to create a favorable environment and conditions that ensure the effective functioning and development of such activities. The main tasks of the state as a subject of regulation of crowdfunding activities are: ڰ providing favorable conditions for the development of crowdfunding activities in Ukraine; ڰ ensuring a positive effect of the implemented measures for the development of the national economy as a whole and its individual elements; ڰ creating conditionmkons for the creation and effective functioning of the Ukrainian Crowdfunding Association; ڰ implementation of measures that will promote crowdfunding activities for both entrepreneurs and the general population, etc. An important consequence of the implementation of the proposed tasks will be the positive dynamics of the main macroeconomic values, structural and social indicators of the state, in particular, the gross domestic product, gross national product, employment level, business activity, innovation activity, as well as a decrease in the emigration of highly qualified personnel, unemployment, and others. The main criteria for quality government regulation of the crowdfunding system are: ڰ ensuring state guarantees of the participants' rights protection in the crowdfunding system; ڰ creating favorable conditions for the development of crowdfunding activities; ڰ reducing the number of obstacles from the side of central and local government authorities regarding the registration and operation of crowdfunding platforms, conditions for the implementation of crowdinvesting and crowdlending projects; ڰ the existence of an appropriate regulatory framework governing crowdfunding activities; ڰ the appropriate simplified tax systems existence for the effective functioning of all types of crowdfunding projects implemented on the basis of financial remuneration; ڰ the existence of special tax systems for recipients' income from crowdfunding projects based on charitable foundations and non-financial remuneration; 90