scholarly journals FOREIGN EXPERIENCE IN ELECTRONIC TAX ADMINISTRATION AND THE POSSIBILITIES OF ITS USE IN UKRAINE

2019 ◽  
Vol 4 (5) ◽  
pp. 240
Author(s):  
Nataliia Ortynska ◽  
Liudmyla Savranchuk ◽  
Svitlana Matchuk
Keyword(s):  
Legal Framework ◽  
Tax Administration ◽  
The European Union ◽  
Legal Doctrine ◽  
Scientific Methods ◽  
Foreign Experience ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
Effective System ◽  
The Usa

The aim of the article is to study the foreign experience of electronic tax administration on the basis of the analysis of scientific literature, and as well as to determine the possibilities for its use with further improvements of domestic legislation in this field in Ukraine. The subject of the study is the foreign experience of electronic tax administration and the possibility of its use in Ukraine. Methodology. The research is based on the dialectical method of scientific knowledge and on general scientific methods, which are based on it, such as: analysis, comparison, analogy, induction, and others. Results of the conducted study have shown that today there is a large number of countries where the digital tax format functions effectively and constantly develop. It is substantiated that the use of the experience provided in the article will give an opportunity to build a simple and effective system of electronic tax administration in Ukraine. And this fact, of course, will influence positively on the financial sphere in Ukraine. Practical impact. The positive experience of establishing a legal framework for the provision of electronic tax administration in foreign countries proves that the digital tax format functions effectively and is constantly developing. Besides, some practices of these countries in the field of electronic tax administration can be rather positive for implementation in the territory of Ukraine. Correlation/originality. Conducting a comparative analysis of the legislation and legal doctrine of Ukraine, and the countries of the European Union and the USA regarding the legal provision of electronic tax administration is the basis for developing the most promising directions of development of domestic legislation in the financial sector of the entire Ukrainian state.

scholarly journals The instruments for combating shadow economy in the Russian Federation

2021 ◽  
pp. 22-32
Author(s):  
Eka Ermakova
Keyword(s):  
Russian Federation ◽  
Shadow Economy ◽  
Practical Experience ◽  
Legal Framework ◽  
Scientific Methods ◽  
Research Systems ◽  
Analysis And Synthesis ◽  
Effective System ◽  
Computer Based ◽  
The Russian Federation

This article substantiates the need for the development and application of the additional instruments for combating shadow economy in the Russian Federation. The object of this research is the measures for combating shadow economy, while the subject is the related punitive and preventive instruments. The research methodology employs the general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy); systemic and comprehensive approach; official statistical data, normative legal acts, works of the leading researchers dedicated to the problems of expansion of shadow economy, computer-based legal research systems Garant and ConsultantPlus. The study of the normative legal framework and scientific writings of the leading scholars, as well as the analysis of practical experience of the Russian Federation in combating shadow economy allowed making the following conclusions: the effective system of combating shadow economic processes should be built on all levels of governance: micro, meso and macro; at the same time, each of these levels should be able to apply both punitive and preventive instruments that encourage the actors to engage in legal activity. In recent years, Russia largely implements preventive methods for combating shadow economy. However, the rate of shadow economy in the country remains high (33% of GDP), which thwarts the economic development.

Instruments of Financial Legal Policy in the Countries of the European Union

2020 ◽  
Vol 11 (4) ◽  
pp. 1313
Author(s):  
Olha V. POKATAIEVA ◽  
Lesia A. SAVCHENKO ◽  
Oleksandr M. BUKHANEVYCH ◽  
Anton O. MONAIENKO ◽  
Olga P. GETMANETS
Keyword(s):  
Fiscal Policy ◽  
Large Scale ◽  
Business Processes ◽  
Legal Regulation ◽  
Business Environment ◽  
The European Union ◽  
Global Business ◽  
Common Features ◽  
Foreign Countries ◽  
The Usa

For the purpose of a more detailed analysis of the features of administrative regulation of fiscal policy, it is necessary to consider examples of fiscal regulation of business processes in individual foreign countries, as well as features of fiscal policy in the EU. For several decades in a row, the G7 countries – Great Britain, Italy, Germany, Canada, the USA, France, and Japan - determine world economic policy. Despite the periodic global economic crises, they are among the first to overcome their consequences and maintain a leading position in the global business environment. This happens due to a balanced fiscal regulation policy. Among their common features is that part of the GDP that they accumulate through leverage of fiscal regulation has a steady tendency for growth. Thus, over the past 40 years in France, this share has grown by 10.1%, and in Canada - by 10.9%. The paper shows that the theoretical basis of modern fiscal regulation in these countries is neo-conservatism, the basis of which is the importance of direct impact on production through targeted and large-scale tax cuts. The authors show that fiscal regulation in this case provides incentives for conservation and investment. Another important element is the reduction of government spending, mainly due to the implementation of targeted government programs. However, despite several common features, each country has certain features in the administrative and legal regulation of fiscal policy. The relevance of the study is determined by the fact that it is necessary to investigate these features in more detail through the lens the historical development of the administrative and legal regulation of fiscal policy in foreign countries.  

scholarly journals LEGAL REGULATION OF DIGITAL ECONOMY IN RUSSIA IN LIGHT OF FOREIGN ECONOMIC SANCTIONS AND RESTRICTIVE MEUSURES

2020 ◽  
pp. 185-192
Author(s):  
A. R. Ryazanova
Keyword(s):  
Digital Technologies ◽  
Economic Sanctions ◽  
Legal Framework ◽  
Legal Regulation ◽  
Digital Economy ◽  
National Market ◽  
Foreign Countries ◽  
The Usa ◽  
Legislative Amendments ◽  
Restrictive Measures

In this article, the author presents a study of the changes in legal regulation of the digital economy caused by the imposition of economic sanctions by the foreign states as well as the Russian Federation. The paper analyzes the restrictive measures imposed in the USA against Russian persons in the field of digital technology. The author concludes that the economic sanctions of foreign countries limit the ability to conduct foreign economic operations in the digital sphere both by Russian persons to foreign persons and vise versa. An analysis of the Russian legal framework for the imposition of restrictive measures and the latest legislative amendments, in particular with regards to the preinstallation requirement of the Russian software, showed that currently the measures introduced in Russia are aimed not at reducing the effect of foreign sanctions, but at developing a national market of digital technologies and decreasing the dependability level ofthe Russian economy on exported technologies in general. The author also highlights that it is necessary to assess the consequences of imposing prohibitions in the field of digital technologies and to consider introduction of more flexible measures of legal regulation upon the results of such assessment.

Analyzing the state and development trends in economic clusterization processes in foreign countries

2021 ◽  
Vol 17 (5) ◽  
pp. 808-837
Author(s):  
Lyudmila I. PRONYAYEVA ◽  
Ol'ga A. FEDOTENKOVA ◽  
Anna V. PAVLOVA
Keyword(s):  
The European Union ◽  
Strategic Partnerships ◽  
Scientific Methods ◽  
Russian Economy ◽  
Clustering Model ◽  
Foreign Countries ◽  
National Economic ◽  
Development Trajectory ◽  
Identification Techniques ◽  
National Economies

Subject. The article discusses the existing trends and national approaches to clustering in foreign economies, which concurrently determine the socio-economic parity of strategic growth indicators. Objectives. We determine the most suitable conditions for cluster structures to emerge in national economies and macroregions, and look for methods to optimize and use how economic clusterization in Russia can be developed. Methods. The study is based on general scientific methods, such as the generalization, synthesis and analysis, and special ones, which serve for evaluating the trajectory of clusterization processes in national economics across the globe, and point out their specifics. Furthermore, we applied the comprehensive approach to evaluating the development trajectory of cluster structures, and involved classification and identification techniques and the method of grouping and graphic representation. Results. We grouped countries by purpose of national economic clusterization, and performed the comparative analysis of clustering model through indicative points. The article presents approaches to describing key clusterization centers at the macroregional development level. The article spotlights the most frequent specialization of clusters abroad. We analyzed how cluster structures develop in the European Union, and concurrently assessed the volume of funds allocated to cluster structures there and the existing strategic partnerships of clusters in Europe. Conclusions and Relevance. The study allows to optimize the existing approaches to clustering of the Russian economy through the analysis of global practices of cluster structures’ operation, which can expand opportunities for making national integrated entities more competitive.

scholarly journals Framework for the Introduction of Vehicle-to-Grid Technology into the Polish Electricity Market

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3673
Author(s):  
Krzysztof Zagrajek ◽  
Józef Paska ◽  
Łukasz Sosnowski ◽  
Konrad Gobosz ◽  
Konrad Wróblewski
Keyword(s):  
Electricity Market ◽  
Legal Status ◽  
Legal Framework ◽  
Point Of View ◽  
The European Union ◽  
End User ◽  
Vehicle To Grid ◽  
Domestic Legislation ◽  
The Mathematical Model ◽  
Energy Law

Vehicle-to-grid (V2G) technology is one of the advanced solutions that uses electric vehicles (EV) to balance electricity demand in the power system. It can be particularly useful in analyzing and then mitigating the risk of not delivering electricity to the end user. Therefore, it is necessary to analyze the possibility of operation of this technology in the legal framework. The article presents the analysis of the legal status in Poland, referring to the documents of the European Union and domestic legislation. Potential changes in Polish energy law that could facilitate the implementation of V2G technology are also proposed. In addition, the authors suggested the principles for the use of this technology, formulating a mechanism called the V2G Program. Within this Program, the V2G Service was defined and a business model of its implementation by a participant of the V2G Program (uEV) was presented. In addition, an uEV selection algorithm is provided so that the mathematical model of the V2G Service can be validated. Based on the performed simulations, it can be concluded that the implementation of the V2G Program requires significant changes in the Polish energy law, but it is feasible from the technical point of view.

scholarly journals Licensing of Tourist Activity in Foreign Countries

2021 ◽  
pp. 87-97
Author(s):  
Olena CHERNIAK ◽  
Alla KIRYK
Keyword(s):  
Tourism Development ◽  
Legal Framework ◽  
Legal Regulation ◽  
State Regulation ◽  
Tourism Industry ◽  
State Agency ◽  
The European Union ◽  
Public Authorities ◽  
Foreign Countries ◽  
Travel Agencies

The tourism industry has been studied as one of the important components of the world economy. The place and role of licensing of tourist activity in the system of state regulation in the field of tourism are considered. The normative-legal regulation of licensing of tourist activity in Ukraine is analyzed. It is determined that the obligation to issue licenses for the right to conduct tour operators is assigned to the State Agency for Tourism Development of Ukraine (DART). The views of representatives of the tourism business on the abolition of licensing of travel agencies in Ukraine, which was carried out on the basis of the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine to Restrict State Regulation of Economic Activity». Modern approaches to the protection of the rights and legitimate interests of tourism market participants in some countries and in Ukraine are analyzed. The procedure for issuing licenses for tourism activities in such popular tourist countries as Italy, France, Great Britain, Turkey, Thailand, Japan and the UAE is considered. The legal regulation of tourism in the European Union is studied and the Directive (EU) № 2015/2302 of the European Parliament and of the Council of 25 November 2015 on package tours and related travel organizations is analyzed, which aims to promote the proper functioning of the internal market and achieve the highest possible higher and equal level of protection of consumers of tourist services. It is determined which public authorities in foreign countries are responsible for state regulation of tourism. The types of licenses that can be obtained when opening travel agencies in foreign countries are considered. It is established that the procedure for obtaining a license differs from country to country and depends on a number of factors, including: models of public tourism management, development of the general legal framework, formation and structure of the tourism market, the presence of an association of tourism professionals. The improvement of state regulation of tourism development in Ukraine on the basis of international experience is analyzed. The directions of Ukraine which are directed on improvement of tourist sphere, namely introduction of the register of subjects of tourist activity are defined.

scholarly journals Compensation for Harm Caused to the Consumer's Health according to the Norms on Product Liability: Principal Directions for Improving Russian Legislation based on the Results of a Study of Foreign Experience

Lex Russica ◽  
2021 ◽  
pp. 144-155
Author(s):  
O. V. Kolesnichenko
Keyword(s):  
Product Liability ◽  
Legal Regulation ◽  
Consumer Health ◽  
Foreign Experience ◽  
Judicial Practice ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
Health Damage ◽  
Principal Directions ◽  
Goals And Objectives

Despite the fact that cases of harm caused as a result of defects in goods, works and services represent the third most common special type of tort in Russia, with which claims for compensation for health damage are associated, the legislation does not provide additional insurance means of protection for the consumer. In judicial practice, the problems of determining the basis of tort liability for such harm, its nature and size according to Article 1086 of the Civil Code of the Russian Federation remain relevant. Foreign experience shows that many of these problems can be solved through the introduction of special evidentiary tests and the development of norms on product liability, the use of institutes of insurance of the risk of harm and liability. The paper presents a comparative legal study of the procedure and conditions for compensation for the harm caused to consumer health in Russia and foreign countries. Special attention is given to the fundamental differences between the American and European models of legal regulation of these relations. The author studied the most indicative approaches to determining the causal relationship between the defect of the goods and the damage caused, calculating the amount of compensation, understanding the defect of the goods and its legal consequences. The goals and objectives of the study are to identify and analyze the problems of legal regulation of compensation for harm caused to consumer health in Russia, study foreign experience and identify fundamentally significant areas of improvement of Russian legislation in this area. The expediency of establishing in the domestic legislation special presumptions of the presence of a defect in the goods, the origin of harm from such a defect for cases of causing damage to health during the operation of certain categories of goods is justified, a set of conditions is given, under which such a step may become possible. The prospects for the development and implementation of insurance methods of compensation for harm in this area, including mandatory no-fault insurance, are determined.

scholarly journals International Law and Regional Norm Smuggling: How the EU and ASEAN Redefined the Global Regime on Human Trafficking

2021 ◽  
Author(s):  
Marija Jovanovic
Keyword(s):  
Human Trafficking ◽  
Crime Control ◽  
Legal Framework ◽  
The European Union ◽  
Domestic Legislation ◽  
Central Elements ◽  
Global Regime ◽  
Regional Regimes ◽  
Palermo Protocol ◽  
The Eu

Abstract The European Union (EU) and the Association of Southeast Asian Nations (ASEAN) have developed fundamentally different regional regimes to address human trafficking despite both drawing on the framework established by the U.N. Palermo Protocol. These regimes have been deployed to achieve different missions: crime control animates the European framework whereas migration management informs the ASEAN regime. These different regional agendas have led to all central elements of the respective antitrafficking regimes being addressed differently including, the legal authority of the regional regime over domestic legislation, the allocation of responsibility between “sending” and “receiving” countries, their approaches to subjects of human trafficking, and the connectedness of each antitrafficking instrument to the wider regional regimes. The two regional responses challenge general assumptions about the universality and coherence of the growing international legal framework on human trafficking.

scholarly journals ANALYSIS OF FOREIGN EXPERIENCE OF INCREASING THE INVESTMENT ATTRACTIVENESS OF ENTERPRISES

2019 ◽  
pp. 56-66
Author(s):  
Kateryna Akulenko
Keyword(s):  
Psychological Factors ◽  
Development Prospect ◽  
European Countries ◽  
Comparative Approach ◽  
Foreign Experience ◽  
Foreign Countries ◽  
The Usa

Conceptual approaches of determining the economic essence of the concept of investment attractiveness of the enterprise are investigated. The advantages and main disadvantages of the existing concepts of the investment attractiveness of the enterprise are identified. The several groups of existing approaches to definitions of the concept of investment attractiveness of the enterprise as domestic and foreign scientists are highlighted. In particular, a factorial, internal and comparative approach to the study of investment attractiveness of enterprises is considered. The own classification of conceptual approaches to determination of essence of investment attractiveness of the enterprise is offered, the structure of which is supplemented in particular by the characteristics of the enterprise from the perspective of its development prospect and the presence of social and psychological factors. The concept of investigation of the essence of the investment attractiveness of the enterprise is supplemented and generalized. The experience of developed foreign countries on the issues of formation of investment attractiveness of enterprises, as well as industries and regions in general are analyzed. In particular, the foreign experience of increasing of investment attractiveness in the example of the USA and China is generalized and the cluster strategies used in European countries are considered

scholarly journals INTERNATIONAL EXPERIENCE OF FUNCTIONING OF THE CREDIT SERVICES MARKET

2020 ◽  
pp. 68-77
Author(s):  
Artur Zhavoronok
Keyword(s):  
Bank Lending ◽  
Developed Countries ◽  
Economic Sectors ◽  
Systematic Analysis ◽  
Scientific Methods ◽  
Credit Score ◽  
Foreign Experience ◽  
The Usa ◽  
General Scientific ◽  
Business Entities

Introduction. The country's economy is still in a state where its development is hampered by the absence of clearly defined, priority programs to stimulate business and economic sectors, including through credit. Bank lending to business entities is an effective way of getting out of the crisis. Strengthening the role of credit relations as a means of stimulating the development of production is manifested in various aspects. Methods. Fundamental economic theories, lending theories, financial studies, as well as research by scholars and foreign scientists are investigated in the research. They used the generally accepted principles of scientific research to make their decision. A number of general scientific methods were used in the process of research, in particular: analogies and logical generalization (to study the prospects of bank lending); systematic analysis (to study the organization of the process of bank lending in the market of credit services), etc. Results. Based on the isolated problems, the foreign experience of countries such as the USA, Germany, Argentina, Mexico, Poland, Canada and Italy was explored, on the basis of which the prospects for improvement of the bank lending mechanism in Ukraine and credit monitoring of the borrower in particular were outlined. Discussion. Given the overseas experience of developed countries, it is possible to distinguish: a combination of different methods of restructuring problem loans; when assessing the potential risk of default on a loan, use different methods of determining it ("SAMRARI", "PARSEL" or "Rule 5 C"); when making class calculations, make corrective adjustments to the credit score of the borrower. Prospects for further studies of the credit services market may be the intensification of bank lending, which certainly implies further liberalization of refinancing policy, taking into account foreign experience. Keywords: credit, credit relations, credit policy, credit services market, bank lending.

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