Analytical notes
- all topics
- legal policy
- public authority
- National security and defense
- Law-enforcement and judicial activity
- Humanitarian and social policy
- Economic and financial policy
- Branch policy
- Analytical periodicals
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
Abstract. The Note provides a comparative analysis of the legislation of Ukraine and Romania on taxation and regulation of small and medium-sized businesses.
Key words: small and medium-sized business, state support, taxation, tax privileges and preferences.
07/2024
Abstract. The Analytical Note presents the results of a study of the experience of certain European countries in applying reduced excise tax rates on TVEN (tobacco-containing products for electric heating) and a study of the risks of their consumption. The Note was prepared on the basis of an analysis of the experience of Austria, Bulgaria, Czech, Estonia, Italy, Lithuania, Portugal, the United Kingdom, and the United States.
Key words: tobacco-containing products for electric heating, heating elements, heated tobacco products, excise tax.
06/2024
Abstract. The analytical note examines the comparative aspect of Ukraine's fulfilment of its European integration commitments regarding the development of the EU-Ukraine transport networks in the following areas: EU acquis acts, which, in accordance with the requirements for an EU candidate, should be implemented into the system of Ukrainian legislation on the development of the EU transport network with Ukraine and its readiness for external threats; recommendations, publications, studies of EU institutions and agencies on trade flows. In particular, the author analyses the state of Ukraine's adaptation of the EU acquis in the field of transport.
Key words: trans-European transport network, EU acquis, trade flows.
06/2024
Abstract. Results of legislative initiatives research to increase excise tax rates to determine the level of its compliance with Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco have been presented in the analytical note. The experience of certain European countries in applying specific and ad valorem excise tax rates has been researched.
Key words: tobacco products, cigarettes, excise tax, ad valorem rate, specific rate.
05/2024
Abstract. Requirements of the acquis EU and the experience of certain EU member states in collecting rent for the use of radio frequency spectrum (radio frequency resource) have been identified in the analytical note.
Key words: rent, radio frequency spectrum, radio frequency resource, mobile communications, adjustment coefficients.
05/2024