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.

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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.

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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.

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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.

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12/2022