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.

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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. 

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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.

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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.

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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