Review dossiers
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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
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.
01/2023
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.
11/2022
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.
11/2022