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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
Key words: unemployment, social insurance in case of unemployment, Social Insurance Fund in Case of Unemployment, benefit, amount, terms of payment of benefit.
12/2022
Key words: LIR status, IP address (transfers), Local Internet Registry (LIR), Regional Internet Registry (RIR).
12/2022
Key words: social security, military personnel, right to vacation, martial law, basic annual leave, additional annual leave, additional leave for family reasons, compensation.
10/2022
Key words: interaction with the aggressor state, pretrial investigation in the occupied territory, cooperation with the aggressor state.
11/2022
Key words: employment contract, termination of employment contract, additional grounds for termination of employment contract, critical infrastructure workers.
11/2022
Key words: employment contract, employee of defense enterprises, additional grounds for termination of employment contract, loss of trust, beyond a reasonable doubt.
09/2022
Key words: government bodies, head, termination of powers, NABU Director, NACP Head, SAPO Head, ESB Director.
09/2022
Abstract. Based on the deprivation rate, single pensioners, persons with disabilities, families with multiple children and single-parent families are in the most difficult situation. The strategy for overcoming poverty in Ukraine provides measures to support the population depending on the main types of poverty: social, economic and regional, which corresponds to the common practice in European countries. The legal provisions in which the subsistence minimum is used as a basic social standard and as a value for calculating payments or the amount of income below which a person is entitled to a certain type of social security have been analyzed.
Key words: social standard, social guarantees, deprivation, social poverty, income level.
11/2022