Analytical notes
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Abstract. This analytical note presents the results of a study of legal regulation in the areas of currency revenue repatriation and prevention of illegal capital flight in the European Union and individual member states with a view to identifying ways to improve national legislation.
Keywords: foreign exchange earnings, capital movements, foreign exchange regulation, foreign exchange restrictions, illegal capital flight, legalisation (laundering) of criminally obtained funds.
08/2025
Abstract. The note presents the results of an analysis of the regulation of the conclusion of international treaties involving significant funding in international law, European Union law and the legislation of EU member states. Separately, it addresses the issue of the mandatory ratification of such treaties in cases where they have a significant financial impact on the state budget.
Keywords: international treaty, ratification, financial obligations, European Union law, international law, budget, grant programme, constitutional law.
06/2025
Abstract. The analytical note examines cultural expenditures in a number of European and international countries with the aim of developing a comprehensive legislative initiative to support the production and distribution of Ukrainian cultural products.
Keywords: culture, state budget expenditures, national cultural product.
02/2025
Abstract. The analytical note examines the current legislation of Ukraine, judicial practice and the content of initiatives of the people's deputies of Ukraine with a view to formulating proposals for clarifying the provisions of the Bankruptcy Code of Ukraine on bankruptcy procedures relating to subsidiary liability in bankruptcy proceedings.
Keywords: bankruptcy, subsidiary liability, liquidator's powers, satisfaction of creditor's claims.
02/2025
Abstract. The Analytical Note provides an overview of the real estate taxation systems in Bulgaria, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, including the determination of the tax rate, methods of real estate valuation, exemptions, exemptions, etc.
Keywords: real estate tax, land tax, building tax, local taxes, tax base, tax exemptions, experience of EU member states, European Union.
11/2024
Abstract. The experience of Poland in legal regulation of small and medium-sized enterprises operating in the tourism sector, in particular, the peculiarities of their taxation, is considered in the note. Particular attention is paid to the status and development of the tourism industry in Poland. The author examines the peculiarities of SME taxation, the grounds for recognising a business entity as a value added tax payer, and the tax benefits that may be applied.
Key words: tourism industry, tourism, small and medium-sized enterprises, income tax, small business, hotels, short-term rental accommodation.
08/2024
Abstract. The experience of Croatia in legal regulation of small and medium-sized enterprises operating in the tourism sector, including the peculiarities of their taxation, is considered in the note. Special attention is paid to the state and development of the tourism industry in Croatia. The peculiarities of MSE taxation, cases of recognition of business entities as value added tax payers, as well as options for tax benefits that can be applied are researched.
Key words: tourism industry, tourism, small and medium-sized enterprises, income tax, hotels, value added tax, tourism in Croatia.
08/2024
Abstract. The analytical note contains the results of the analysis of the Romanian experience in terms of legal regulation of small and medium-sized enterprises operating in the tourism sector and the peculiarities of its taxation. Particular attention is paid to the policy and legal regulation of the tourism sector at the EU level and the compliance of Romanian legislation with EU law. The article examines the peculiarities of taxation of small and medium-sized enterprises, including special taxes imposed by municipal (local) councils, using the example of the tax on tourism development and promotion. The author identifies the cases when a business entity in Romania becomes a value added tax payer, as well as the variants of tax rates that may be applied.
Key words: small and medium-sized enterprises, tourism sector, income tax, micro-enterprise income tax, hotels, short-term rental accommodation, tourism development and promotion tax.
07/2024
Abstract. The Note presents the results of a comparative analysis of the peculiarities of legal regulation of activities, support and development of family business, its role in the European and global economy.
The experience of Italy, Germany, Romania, Uzbekistan and France is analysed.
Key
words: business entity,
economic activity, family entrepreneurship, family company, family
business.
07/2024
Abstract. The note highlights the results of a comparative analysis of real estate taxation in Bulgaria, Lithuania, Poland, Romania, Slovakia and Slovenia. Particular attention is paid to the peculiarities of taxation of land and buildings, property valuation, availability of real estate tax exemptions, etc.
Key
words: tax on buildings, land
tax, real estate tax, tax base, privileges, apartment tax, property tax, local
taxes and fees.
07/2024