Abstract. The information reference provides proposals for improving the legislative regulation of industrial policy based on the analysis of recommendations of international organisations and the experience of individual countries.

Key words: industrial policy, green and digital transition, processing industry, regional development, industrial recovery.

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05/2025

Abstract. This information reference examines some proposals for financing Ukraine's post-war recovery, set out in the Centre for European Policy Studies' Policy Brief “Advancing Ukraine's Recovery Process through G7 Leadership”, in order to find ways to raise funds and choose a model for financing post-war economic reconstruction.

Keywords: investments, investment projects, post-war recovery, development funds (institutions), international assistance.

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05/2025

Abstract. The importance of official statistics as a tool to support political, economic and social governance at the level of the European Union and its member states is considered. The legal and regulatory framework of the European statistical system is analysed. Special attention is paid to the criteria of statistical quality, the role of Eurostat and national statistical institutions. Ukraine's progress in harmonising the national statistical system with EU requirements, including the introduction of new methodologies, updating classifications, development of legislation in this area and challenges caused by martial law, is assessed. The author draws conclusions on the further steps necessary to strengthen the institutional capacity and integration of Ukraine into the European Statistical System.

Keywords: official statistics, European Union, European Statistical System, Eurostat, European integration.

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04/2025

Abstract. This information reference analyses the foreign experience of introducing additional taxation of sweetened beverages in order to choose the optimal regulation of this issue in Ukraine.

Keywords: excise tax, taxation, sweetened beverages, mineral and carbonated waters.

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04/2025

Abstract. The information reference highlights the prerequisites and reasons for the development and implementation of the ‘Digital Value Added Tax Package’ at the European Union level. The key changes in the field of value added tax administration by digital platform operators are presented. The role and main developments of the Organisation for Economic Cooperation and Development in the field of taxation of digital platforms are highlighted.

Keywords: digital platforms, value added tax, digitalisation of the economy, reporting by platform operators, automatic exchange of information on income.

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03/2025

Abstract. The information reference provides a general description of the EU acquis chapter on competition policy, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation, the European Commission's assessment of Ukraine's progress in this area.

Keywords: economic competition, competition policy, abuse of dominance, concentration, state aid.

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03/2025

Abstract. The information reference provides foreign experience in defining and conducting internal control and internal audit in the EU member states, as well as proposals for improving Ukrainian legislation in this area.

Keywords: public finance, European integration, internal control, internal audit.

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02/2025

Abstract. The taxation of the digital economy remains a complex and insufficiently regulated issue both at the European Union and global levels. This is due to the large number of different types of digital services and uncertainty in the interpretation of their nature, as well as the specifics of direct and indirect taxation. The briefing paper presents the positions of the Organisation for Economic Co-operation and Development and the European Commission on this issue, and highlights the different approaches of states to the introduction of taxation of the digital economy at the national level.

Keywords: digital economy, taxation, European Union, digital services, digital services tax, value added tax.

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02/2025

Abstract. The Information Reference provides a general description of the practice of the EU member states and the OECD in regulating transfer pricing, proposals of the EU institutions to unify the European practice in this area.

Keywords: transfer pricing, multinational groups, tax policy, corporate income tax, European integration, EU law, OECD Guidelines.

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01/2025

Abstract. The Information reference provides a general description of the EU acquis chapter on public procurement, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation; and the European Commission's assessment of Ukraine's progress in this area.

Keywords: EU law, public procurement, European integration, competition, single market.

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01/2025