Abstract. The tax legislation of Ukraine on the rates of excise tax on tobacco products in order to identify ways aligning with the provisions of Directive EU 2011/64/EU of June 21, 2011 on the structure and rates of excise duty applied to manufactured tobacco were analized.

Key words: excise tax, tobacco products, cigarettes, heating cigarettes.

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10/2023

Abstract. The reference analyzed the legal and organizational framework in the field of management of assets derived from criminal activities in the context of determining the procedure for preparing and conducting by the National Agency of Ukraine for finding, tracing and management of assets derived from corruption and other crimes (ARMA) of competitive selection of legal entities or individual entrepreneurs who may manage assets.

Key words: ARMA; assets derived from crime, asset management.

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10/2023

Abstract. In the analytical note, the peculiarities of legislative regulation of the use of light personal electric vehicles and low-speed light electric vehicles were carried out in European countries and other countries of the world. The following aspects are considered: participation of these vehicles in road traffic in settlements, including traffic on sidewalks or bicycle and pedestrian paths, roadways; restrictions on their gross weight and speed; basic requirements for users of these vehicles, including age restrictions, mandatory use of helmets, obtaining a driver's license to drive these vehicles, etc.

The subject of the analysis was the legislation of such countries as Germany, Poland, Great Britain, Lithuania, USA, Japan.

Key words: electric vehicle, light personal electric vehicle, low-speed light electric vehicle, electric scooter, electric motor, road traffic, speed, European and world countries.

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10/2023

Abstract. The analysis results of the state policy and legislation of certain states of Eastern and Central Europe, primarily EU member states, on legal regulation of planning and organization of pharmacy segment of pharmaceutical infrastructure are presented. In particular, a detailed review of normatively regulated principles and approaches used in planning and creating a network of pharmacy establishments was conducted. Attention is focused on proven procedures, mechanisms and tools of legal regulations for determining planning criteria for the infrastructural component of retail trade of medicines in such countries as: Austria, Bulgaria, Estonia, Latvia, Moldova, Poland, Slovenia.

Key words: pharmacy, pharmacy facility, pharmaceutical infrastructure facility, pharmacy infrastructure planning.

Abstract. The proposals to transfer 50 % of the personal income tax on salary income of the military personnel of the Armed Forces of Ukraine and other military formations to the local budgets at the place of their permanent deployment were analyzed.

Key words: personal income tax (PIT), local budget revenues, military personnel, military unit, permanent location.

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10/2023

Key words: mandatory state social insurance, Pension Fund of Ukraine.

Abstract. Conducting illegal archaeological excavations, including amateur search activities, with the use of metal detectors for the purpose of extracting archaeological objects, leads to the destruction of archaeological context and has irreparable consequences for archaeological heritage. The uncontrolled widespread use of metal detectors in search for "treasures" (archaeological objects) is a problem in many European countries. In order to prevent the demolition and destruction of archaeological heritage, various models of legal regulation of this problem have been introduced in most of European Union member states. The study of legal regulation models of metal detectors use for archaeological objects search is of great interest for Ukraine in view of European integration course. Relevant international acts, as well as the legislation of individual European states, were analyzed.

Key words: metal detectors, archaeological objects, preservation of the right to protect national heritage, artistic value, historical value, archaeological value, protection of cultural heritage, Denmark, Sweden, Cyprus.

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09/2023

Absrtact. The results of Ukraine's implementation of the recommendations, set out in the European Commission's Opinion on Ukraine's application for EU membership of June 17, 2022,  were analyzed (as of September 2023). 

Key words: European integration, European Union, European Commission, EU membership.

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09/2023

Key words: Unified Social Register (USR), Unified Information System of Social Sphere (UISSS), electronic register, data protection, targeted social protection, social assistance, social services, Ministry of Social Policy.

Key words: Accounting Chamber, INTOSAI, State Budget of Ukraine, state financial control.

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09/2023