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Abstract. This study provides a general analysis of the National Revenue Strategy until 2030, with a special focus on its impact on business, in particular small and medium-sized businesses. Based on the results of the analysis, a number of measures are proposed that can be implemented at the stages of the Strategy implementation to mitigate the negative effects on the business environment.
Key words: National Strategy, state budget revenues, tax and customs policy, reform of regulatory authorities, domestic business, small and medium-sized business.
08/2024
Abstract. The experience of Poland in legal regulation of small and medium-sized enterprises operating in the tourism sector, in particular, the peculiarities of their taxation, is considered in the note. Particular attention is paid to the status and development of the tourism industry in Poland. The author examines the peculiarities of SME taxation, the grounds for recognising a business entity as a value added tax payer, and the tax benefits that may be applied.
Key words: tourism industry, tourism, small and medium-sized enterprises, income tax, small business, hotels, short-term rental accommodation.
08/2024
Abstract. The results of the parliamentary study include an analysis of the Ukraine Facility instrument. The content and peculiarities of the implementation of the Ukraine Facility Plan are studied. The role of the Verkhovna Rada of Ukraine in the implementation of the Ukraine Facility instrument and the fulfilment of the indicators (commitments) of the Ukraine Facility Plan are analysed separately. The appendices contain a consolidated list of indicators (commitments) of the Ukraine Facility Plan for the period 2024-2025, the implementation of which depends on the Verkhovna Rada of Ukraine.
Key words: international financial assistance, direct budget support, grants, loans, Ukraine Facility, financial support instrument.
08/2024
Abstract. The experience of Croatia in legal regulation of small and medium-sized enterprises operating in the tourism sector, including the peculiarities of their taxation, is considered in the note. Special attention is paid to the state and development of the tourism industry in Croatia. The peculiarities of MSE taxation, cases of recognition of business entities as value added tax payers, as well as options for tax benefits that can be applied are researched.
Key words: tourism industry, tourism, small and medium-sized enterprises, income tax, hotels, value added tax, tourism in Croatia.
08/2024
Abstract. The informational reference analyzes the provisions of the draft Law of Ukraine «On Amendments to the Criminal Code of Ukraine, the Criminal Procedural Code of Ukraine and other legislative acts on bringing the liability of legal entities for the commission of corruption criminal offenses into compliance with international standards» (Reg. No. 11443-1, dated 09.08.2024) in the context of its compliance with the requirements of the Constitution of Ukraine, industry legislation, the fundamental principles of law-making activity, in view of the introduction of an effective mechanism of liability of legal entities for corruption criminal offenses. The risks that may further hinder the proper implementation of the draft law during law enforcement activities are outlined.
Key words: criminal liability, corruption
offences, legal entity, special confiscation, criminal law measures, court
decision to apply criminal law measures to a legal entity.
08/2024
Abstract. The results of the parliamentary study include an analysis of the legal regulation of certain issues of entrepreneurs' mobilisation in the USA, Poland, Finland and the UK. The legislation of individual NATO member states was studied for the possibility of combining the legal status of a military servant and entrepreneurship. The author also analyses the legislation of Ukraine on the possibility of continuing entrepreneurial activity by the military personnel of the Armed Forces of Ukraine.
Key words: mobilisation of entrepreneurs, NATO member states, entrepreneurship, state support, business permits, tax benefits.
Abstract. The scientific concept for the development of housing legislation in Ukraine was developed with the aim of defining the basis for conceptualising housing policy in legislative acts in accordance with the strategic goals of reforming the housing sector in Ukraine. The legal bases of the Concept are grounded in the principles of goal-setting of the State housing policy with regard to ensuring the human right to housing, defining the system of legal guarantees and institutionalising the mechanisms for ensuring this right in accordance to the Constitution of Ukraine and international standards, as well as current trends in the development of the European social model with due regard to Ukraine's European integration aspirations.
Key words: housing, right to housing, social housing, affordable housing, housing policy, housing legislation, housing stock of Ukraine.
Abstract. The reference contains the results of the analysis of the draft Law of Ukraine «On Amendments to the Tax Code of Ukraine regarding the right to a tax social benefit in case of deprivation of state awards of Ukraine» (Reg. No. 11411 of 16.07.2024).
Key words: tax social benefit, state awards, title of Hero of Ukraine.
08/2024
Abstract. The Information Note presents the results of the analysis of the procedure for making insurance payments to working citizens in case of temporary disability, in particular, the issues of issuing, prolonging and verifying the validity of sick leave certificates.
Key words: electronic healthcare system, electronic register of sick leave certificates, sick leave certificate, lack of technical access.
08/2024
Abstract. The informational reference analyzes the provisions of the draft Law of Ukraine «On Amendments to the Code of Ukraine on Administrative Offenses and the Criminal Code of Ukraine, in connection with the adoption of the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Regarding the Creation and Strengthening of the Independence of the Military Police of Ukraine and the Specialized Military Prosecutor's Office"» (Reg. No. 11406, dated 15.07.2024).
In particular, the compliance of the draft law with the requirements of the Constitution of Ukraine, the fundamental principles of law-making activity, the norms of the current administrative-delict and criminal legislation, the provisions of programmatic and international legal documents that determine the tasks, functions and peculiarities of the legal regulation of the bodies that make up the system of Military Justice are considered, including the Military Police and the Specialized Military Prosecutor's Office, the norms of the Convention on the Protection of Rights and Fundamental Freedoms (European Convention on Human Rights).
Based on the results of the research, risks are identified that may further hinder the proper implementation of the law during law enforcement activities and the achievement of the stated goal of legal support for the start of the operation of the Military Police and the Specialized Military Prosecutor's Office.
Key words: administrative offenses, proceedings in cases of administrative offenses, officials, bodies of the Military Police of Ukraine, the Specialized Military Prosecutor's Office, military personnel, criminal liability, criminal offenses.