Documents


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.

Link_ua

04/2023

25 May 2023
25 May 2023
11:54

Key words: social protection, pension provision, system of accumulative pension provision.

Link_ua

04/2023

22 May 2023
15:26

Abstract. It examines the foreign experience of the anti-corruption compliance system, analyses the state of regulatory and legal support of the compliance risk management mechanism in Ukraine. It outlines the ways to improve the legislation on minimising compliance risks in the course of Ukraine's recovery.

Key words: the concept, compliance, corruption risks, recovery of Ukraine.

Link_ua

04/2023

19 May 2023
16:42

Key words: enforcement proceedings, debtor-individual, current account with a special regime of use, target financial assistance.

Link_ua

04/2023

19 May 2023
16:40

Key words: enforcement proceedings, state social assistance to low-income families, debtor-individual, current account with a special regime of use, target financial assistance.

Link_ua

04/2023

19 May 2023
10:59

Abstract. The legal basis for the use of registrars of settlement transactions in the fields of trade, catering, and services was examined. The examples of forms and conditions of financial transactions in specified fields that do not require registrars of financial transactions are provided; the peculiarities of national regulation of payment transactions, in particular by payment cards are defined; the concepts of cash and non-cash payments are defined; the specifics of opening and using a current account for business activities are specified; foreign experience with regard to the peculiarities of settlement transactions using settlement transaction registrars is summarized. Examples of conditions for the exemption of business entities from the use of settlement transaction registrars in some countries of the world were also analyzed.

Key words: registrar of settlement transactions, software recorder of settlement transactions, card payments, cashless payments, electronic cash registers.

Link_ua

04/2023

19 May 2023
10:50

Abstract. The legal framework and procedures for the administration of local taxes and fees were examined. It was provided the examples of different models of local taxes administration in foreign countries, in particular, on the example of the real estate tax and the land tax.

Key words: tax legislation, municipality, local authorities, local taxes and fees.

Link_ua

04/2023