Review dossiers
- all topics
- legal policy
- public authority
- National security and defense
- Law-enforcement and judicial activity
- Humanitarian and social policy
- Economic and financial policy
- Branch policy
- Analytical periodicals
Abstract. The review dossier examines specific issues of legislative regulation of the functioning of the Economic Security Bureau of Ukraine and ways to improve it in order to enhance the Bureau's institutional capacity.
Keywords: Economic Security Bureau of Ukraine, law enforcement agencies, powers, fight against corruption, economic crimes, smuggling.
10/2025
Abstract. The review dossier reveals the role of non-governmental organisations in shaping European Union policies. It highlights the main areas of funding for non-governmental organisations by the European Union and the responsible authorities. It analyses the legal basis for the activities of non-governmental organisations and their sources of funding in the United Kingdom, the United States of America, North Macedonia, Lithuania, Latvia and Poland.
Keywords: civil society, non-governmental organisations, public organisations, charitable organisations, sources of funding, contributions, grants, tax incentives, foundations.
08/2025
Abstract. The review dossier contains the results of the analysis of theoretical approaches to the definition of family business and its role in the global economy. The main trends in the development of family business in the European Union are presented. The foreign experience of legal, social and economic principles of support and development of family business (on the example of Germany, Poland, Denmark and Belgium) is described.
Keywords: family entrepreneurship, family company, family business, shareholder, testator, inheritance taxation.
04/2025
Abstract. The review dossier contains the results of the analysis of foreign experience in implementing systems for measuring business satisfaction with the level of service provided by fiscal authorities and key performance indicators of fiscal authorities (on the example of France, Spain, Poland, Germany, Romania).
Keywords: fiscal authorities, tax and customs authorities, interaction with taxpayers, level of service by fiscal authorities, performance indicators, satisfaction measurement systems.
02/2025
Abstract. The Dossier summarises the results of the analysis of the experience of foreign states (Germany, Estonia, Australia, Canada) in taxation of income received by individuals involved in the sharing economy. The main trends in the sharing economy (sharing economy) both in the world in general and in the EU in particular are outlined. The author analyses the initiatives of the European Commission on the sharing economy, which, firstly, are designed to ensure the adoption of legislation and eliminate regulatory gaps in the field of economic competition and tax legislation, and, secondly, to prevent tax fraud and update the VAT rules in accordance with the needs of the digital age.
Key
words: sharing economy,
sharing economy, personal income taxation, independent professional activity,
online platform, carsharing, ridesharing.
07/2024
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.
04/2024
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.
01/2024
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.
10/2023
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.
04/2023