Parliamentary studies
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- Analytical periodicals
Abstract. This study provides a general analysis of the National Revenue Strategy until 2030, with a special focus on its impact on business, in particular small and medium-sized businesses. Based on the results of the analysis, a number of measures are proposed that can be implemented at the stages of the Strategy implementation to mitigate the negative effects on the business environment.
Key words: National Strategy, state budget revenues, tax and customs policy, reform of regulatory authorities, domestic business, small and medium-sized business.
08/2024
Abstract. The results of the parliamentary study include an analysis of the Ukraine Facility instrument. The content and peculiarities of the implementation of the Ukraine Facility Plan are studied. The role of the Verkhovna Rada of Ukraine in the implementation of the Ukraine Facility instrument and the fulfilment of the indicators (commitments) of the Ukraine Facility Plan are analysed separately. The appendices contain a consolidated list of indicators (commitments) of the Ukraine Facility Plan for the period 2024-2025, the implementation of which depends on the Verkhovna Rada of Ukraine.
Key words: international financial assistance, direct budget support, grants, loans, Ukraine Facility, financial support instrument.
08/2024
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.
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.
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.
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.
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.
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.
12/2022