Review dossiers


09 May 2024
12:36

Abstract. Specifics of the implementation of policies by states to promote and support national goods and services, as well as the creation of relevant platforms and/or institutions, have been researched in the review dossier. The main directions of activity of platforms/institutions responsible for promoting or supporting national producers, including attracting investment and ensuring access to the international markets have been analyzed.

Key words: economic platform, economic policy, promotion of domestic goods and services, marketing, branding, protectionism policy.

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04/2024

26 February 2024
12:34

Abstract. In order to process proposals for increasing local budget revenues, the review dossier considers the issue of distribution of tax revenues between the State Budget of Ukraine and local budgets. The necessity of redistribution of budget funds and its possible consequences are also investigated.

Key words: local budget, local budget revenues, tax revenues.

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01/2024

20 November 2023
12:33

Abstract. In the review dossier certain issues of loans and credits provision are examined. The explanations which were provided by public authorities and court practice regarding the ambiguity of application of the provisions of Ukrainian legislation regulating the issue of interest-bearing loans were analyzed.

Key words: loan, credit, collateral, financial assistance, financial services, financial institutions, individual.

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10/2023

25 May 2023
12:32

Abstract. The current legislation of Ukraine regulates the provision of direct interest loans. The ambiguous interpretation of its certain provisions by state agencies and the practice of their enforcement proves the need to amend the legislation on this subject of regulation. The review dossier was prepared with the aim of studying foreign experience in regulating the procedure for granting interest-bearing loans in EU member states and potential application of best practices in Ukraine.

Key words: interest loan; banking legislation; civil law; financial services.

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04/2023

27 February 2023
12:31

Abstract. The experience of lawmaking activity on legal relations that are proposed to settle by the draft law “On legal regime of property of public associations (organizations)” (regist. № 6420, of 10.12.2021) was summarized in the review dossier.

In the context of the assessment of conformity of the draft law with the European integration and international obligations of Ukraine, the provisions of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of 1950 were clarified through the ECHR judgement.

The approaches to the legal regulation of property of trade unions and properties of the of nationwide public associations (organizations) of the former USSR in the countries of the former USSR and the European Union member states were considered.

Key words: ownership right, property, legal regime of property, trade unions, public associations.

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01/2023

27 January 2023
12:29

Abstract. Practice of legislative regulation of tax payments by individuals (mainly in the EU countries) in terms of the procedure for calculating taxes, paying them and controlling their completeness and accuracy is summarized in the review dossier. The experience of France and Germany (as the most economically developed countries of the European Union), as well as Poland (as one of Ukraine's closest neighbours, which has undergone the transformation of its tax system) is considered.

Key words: natural person; taxpayer; self-payment of taxes; income statement; resident.

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11/2022

27 January 2023
12:00

Abstract. Compulsory state social insurance for temporary disability is a component of the compulsory state social insurance system in almost all countries of the world.

Using the experience of foreign countries where this system has been in place for a long time and has had positive results will make it possible, especially after the end of hostilities, to develop effective mechanisms to ensure adequate and most acceptable risk management in applying the temporary disability payment system.

Key words: temporary disability; insurance period; sick leave; doctor; employer.

Link_ua

11/2022