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