Abstract. The legal framework and procedures for the administration of local taxes and fees were examined. It was provided the examples of different models of local taxes administration in foreign countries, in particular, on the example of the real estate tax and the land tax.

Key words: tax legislation, municipality, local authorities, local taxes and fees.

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04/2023

Abstract. The results of legislative acts of Ukraine analysis, as well as the legislative initiatives registered in the parliament, related to legal support for the implementation of digital reforms for promoting key areas of digital economy in society regarding their compliance with European Union legislation in terms of implementation of EU programs «Single Digital Market», «Europe's Digital Decade» and other programs of digital cooperation are presented. The regulatory and legal acts of EU institutions related to the creation of EU Single Digital Market and digital economy, including those developed within the framework of European Union's Eastern Partnership initiative – EU4Digital, which unites priority actions and programs at regional levels, were analyzed.

Key words: digital single market, digital Europe, digital economy, digitalization.

Abstract. The analytical note presents the results of compliance of the provisions of the Law of Ukraine “On Electronic Commerce” with the European Union legislation in the field of electronic commerce. EU acts related to the development of the EU Digital Single Market and the digital economy have been analyzed. Additionally, an article-by-article analysis of compliance of the Law of Ukraine “On Electronic Commerce” was carried out.

Key words: digital single market, e-commerce, electronic trade, digital economy.

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02/2023

Abstract. The analytical note deals with the legislative regulation of social relations in the field of crowdfunding, its classification according to the major financial, economic and legal models. The essence of the concepts of “crowdfunding”, “crowdfunding service provider”, “investor”, “project author” and their correlation have been studied. Experience of legal regulation of crowdfunding in the EU, as well as in EU member states (in particular, France, Hungary, Lithuania, Latvia, Estonia, Finland, Italy) has been analyzed. In addition, experience of Great Britain as a world leader in the market of alternative financing was considered.

Key words: crowdfunding, finance, crowdfunding platform, European Union, peer-to-peer lending, investments.

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02/2023

Abstract. The practice of conducting settlement operations with and without registrars of settlement operations and/or software registrars of settlement operations, settlement books, and books of account for settlement operations in some foreign countries was summarized in the analytical note; general rules of cash discipline, peculiarities of legislative requirements related to trade on the green market are revealed.

The experience of countries where the application of registrars of settlement operations and/or software registrars of settlement operations is mandatory, examples of certain mechanisms for exempting business entities from the application of registrars of settlement operations and/or software registrars of settlement operations, settlement books, and books of account for settlement operations was investigated.

Key words: registrar of settlement operations; trade; settlement book; cash register; tax fraud.

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12/2022