Parliamentary studies
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- Analytical periodicals
Abstract. The parliamentary study highlights the state of legal regulation of relations arising in connection with the circulation of virtual assets in Ukraine and its partner states. It presents the current approaches of the Financial Action Task Force (FATF) to preventing the misuse of virtual assets. It reveals the provisions of the main European Union legal acts that establish rules for the virtual asset market.
Keywords: virtual assets, virtual asset service providers, Financial Action Task Force (FATF), legalisation of virtual assets, cryptocurrency, cryptosphere, blockchain.
11/2025
Abstract. The parliamentary study focuses on business development prospects in Ukraine in the context of European integration until 2035. Using foresight methodology (horizon scanning, STEEPEDD analysis, expert interviews and scenario modelling), key internal and external factors shaping the business environment were analysed. The study examines social, technological, economic, political, environmental, ethical, demographic and security trends. Four business development scenarios have been constructed, taking into account both positive growth trajectories and the risks of stagnation or external influence. Particular attention is paid to the impact of Ukraine's integration into the European Union, structural reforms and the role of international financial support on the transformation of Ukrainian business. The conclusions propose practical steps, the implementation of which will contribute to the sustainable development of entrepreneurship in Ukraine.
Keywords: foresight, European integration, development scenarios, strategic planning, legislative adaptation, small and medium-sized businesses, economic recovery.
09/2025
Abstract. The study presents the results of an analysis of Ukrainian legislation, European Union legal acts and foreign experience in the application of the simplified taxation system. Examples of the application of the simplified taxation system in European Union member states such as Italy, the Czech Republic, Romania and Poland are provided. It highlights the features and trends in the taxation of the digital economy and the application of the digital services tax.
Keywords: simplified taxation system, single tax, digital services tax, National Revenue Strategy until 2030, digitalisation of the economy.
08/2025
Abstract. The parliamentary study analyses the norms of the European Union law, requirements for Ukraine as a candidate for membership in the Union, recommendations on the compliance of the budget legislation of Ukraine with the EU enlargement policy, etc. Based on the results of the analysis, the author provides proposals for possible changes in the legal regulation of budgetary relations in Ukraine.
Keywords: state budget, budget policy, budget legislation, European integration.
05/2025
Abstract. The parliamentary study contains the results of the analysis of the main instruments and processes of the International Monetary Fund lending. The Extended Fund Facility program was analyzed. The importance of cooperation with the International Monetary Fund for maintaining financial stability and reforms in Ukraine has been studied.
Keywords: International Monetary Fund, loans, lending instruments, Extended Fund Facility program, financial stability support.
05/2025
Abstract. The parliamentary study contains the results of the analysis of foreign and domestic experience of legal regulation of certain aspects of the activities of credit reporting service providers (credit history bureaus). The peculiarities of storing and deleting credit history data are analysed. The key principles of effective regulation and supervision of credit reporting service providers are analysed separately.
Keywords: credit history bureaus, credit reporting system, credit reports, credit reporting service providers, credit assessment.
10/2024
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