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.

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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.

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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.

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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.

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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.

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05/2024

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.