Abstract. The current legislation of Ukraine, the best international practices and recommendations of international organizations to determine the impact of a draft law on budget indicators (state and local) were analyzed. Practical recommendations for improving the procedure for assessing the impact of a draft law on budget indicators were provided. 

Key words: budget impact, impact assessment, state and local budgets, financial and economic feasibility study.

Link_ua

10/2023

Abstract. The the experience of foreign countries in the distribution of powers between parliamentary departments, external advisory bodies and budgeting experts, as well as the problems of drafting, submitting and reviewing the financial and economic justification of a bill on the basis of national legislation, in particular the Budget Code of Ukraine, the Rules of Procedure of the Verkhovna Rada of Ukraine, etc., taking into account expert opinions of experts on parliamentary reform of the European Union and the United Nations Development Program in Ukraine were analyzed.

The research contains a Roadmap for the preparation of the financial and economic justification of the draft law.

Key words: financial and economic justification, financial and economic calculations, draft law, budgetary expertise.

Link_ua

10/2023

Abstract. The tax legislation of Ukraine on the rates of excise tax on tobacco products in order to identify ways aligning with the provisions of Directive EU 2011/64/EU of June 21, 2011 on the structure and rates of excise duty applied to manufactured tobacco were analized.

Key words: excise tax, tobacco products, cigarettes, heating cigarettes.

Link_ua

10/2023

Abstract. The peculiarities of the formation and operation of parliamentary budget offices and other similar institutions were analyzed and the prospects for the creation of such an institution in Ukraine were outlined.

Key words: independent fiscal institution, parliamentary budget office, fiscal policy, budget policy.

Link_ua

07/2023

Abstract. The legal regulation of the activity of the Accounting Chamber of Ukraine in the field of external financial control, the best practices of foreign experience, and the prospects for improving the legislation of Ukraine in this area were analyzed in the research.

Key words: Accounting Chamber, financial control, state external financial control.

Link_ua

07/2023

Abstract. The legislation amendments on on the use of public funds in terms of their effectiveness in the process of law enforcement were analyzed in the research.

Specifically the domestic legislation of Ukraine, the content of strategic documents in terms of their compliance with EU legislation were examined, and a number of scientific and analytical studies on this subject of regulation was analyzed.

Key words: public funds; Single web portal; human rights and freedoms; administrative liability; administrators of public funds.

Link_ua

12/2022