Abstract. In this analytical note the legislation of Ukraine and foreign countries (France, Germany, Poland, Lithuania and Finland) was examined in the field of legal regulation of the charging of fees from vehicles for the carriage of high-weight cargo (''heavy transport'') for the use of certain infrastructures.

Key words: fees from vehicles for the carriage of high-weight cargo; heavy transportation; infrastructure; permit; roads, streets, railway crossings; heavy vehicles, high-weight vehicles.

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05/2024

Abstract. Results of comparative analysis of the legislation on the establishment and operation of paying agencies designed to ensure the administration and control of financial support to agricultural producers in the EU member states (Austria, France, Lithuania, Poland, Romania, Czech Republic), based on Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013, as well as other acquis EU on the requirements for the establishment and operation of paying agencies within the framework of the Common Agricultural Policy have been described in the analytical note.

Key words: paying agencies, common agricultural policy, financial support, agricultural producers.

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04/2024

Abstract. The experience of countries that have introduced additional taxes on sweetened beverages, global trends, recommendations of international organisations and the possible effect of introducing similar taxes on sweetened beverages in Ukraine are analysed. The regulation of this issue, types of taxes applied, tax rates and tax bases in such European countries as the UK, Italy, France, Poland, Portugal, Latvia and Hungary are considered. Based on the results of the analysis, it has been identified the factors that may affect the effectiveness of such a tax in Ukraine.

Key words: taxation, specific excise duty, sweetened beverages, sugar, healthcare.

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02/2024

Abstract. The status of furniture production in Ukraine and a number of other countries was analysed. The legal regulation of this industry in Ukraine in comparison with such countries as Vietnam, Italy, China, Germany and Poland was analysed. Based on the results of the analysis, the author identifies the factors (including government policy) that may affect the growth of Ukrainian furniture exports.

Key words: industry, processing industry, economic activity, furniture production, woodworking industry.

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01/2024

Abstract. The legislation of Ukraine and other countries (the USA, Germany, the UK, France, Italy, India, South Korea, Japan and China) on the definition of strategic and priority industries, areas and sectors of the economy are analyzed. A list of sectors, directions and industries of the Ukrainian economy that have the potential for the greatest growth and impact on GDP in the period of post-war recovery are provided.

Key words: strategic industries (areas, sectors), priority industries (areas, sectors), economic development, state support.

Abstract. The international experience of legislative regulation of the concept of «national product» and similar terms, including the requirements for the labelling of goods produced in a particular state are analyzed. It is made a historical analysis of certain legislative acts in this area.

Key words: national product, national goods, the labelling of goods, origin of goods, national producer.

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12/2023

Abstract. To integrate the best international practices in the field of taxation of income derived from the use of digital platforms into Ukrainian legislation, the provisions of Directive 2021/514/EU of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7) and the OECD Model Reporting Rules for Platform Operators (MRDP), as well as the experience of European countries in implementing them into national legislation, are analyzed.

Key words: digital platform, income taxation, taxes, automatic exchange of information, digital platform operator.

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12/2023

Abstract. The analytical note contains an analysis of the legislation of EU member states (Latvia, Estonia, France, the Netherlands, Finland, Poland, Spain, Croatia, Austria, and the Czech Republic) on the classification of lotteries as gambling, online lotteries, and lotteries using video lottery terminals. The main features and risks of using video lottery terminals, as well as the principle of state monopoly on organising and conducting lotteries in Ukraine and the world are considered. It presents the most common models of public administration in the lottery sphere. There are also identified areas for improvement of the current Law of Ukraine «On State Lotteries in Ukraine», in particular, in terms of defining the concept of «state lottery» and classifying lotteries.

Key words: lottery, state lottery, gambling, video lottery terminals, European integration.

Abstract. In order to find ways to supplement the state and local budgets, the study includs historical retrospect, the experience of foreign countries in identifying new and effective use of existing sources of budget revenues.

Key words: budget, budget revenues, budget expenditures, state budget, local budget.

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10/2023

Abstract. The legal basis for the use of registrars of settlement transactions in the fields of trade, catering, and services was examined. The examples of forms and conditions of financial transactions in specified fields that do not require registrars of financial transactions are provided; the peculiarities of national regulation of payment transactions, in particular by payment cards are defined; the concepts of cash and non-cash payments are defined; the specifics of opening and using a current account for business activities are specified; foreign experience with regard to the peculiarities of settlement transactions using settlement transaction registrars is summarized. Examples of conditions for the exemption of business entities from the use of settlement transaction registrars in some countries of the world were also analyzed.

Key words: registrar of settlement transactions, software recorder of settlement transactions, card payments, cashless payments, electronic cash registers.

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04/2023