Improving the mechanism of pit collection for community development in the context of decentralization

Problem setting. In the analysis of any budget, important markers are åðó revenue indicators, which 80% consist of tax revenues. After all, they give the government and citizens an understanding of how capable the communityis, what amount of expenditures can be made from income, and whether the community has can develop and improve the well-being of its inhabitants. Personal income tax (hereinafter – PIT) covers about 60% of tax revenues of local budgets of Ukraine, so its important role for socio-economic development of local communities and regionsis clear.Recent research and publications analysis. The issue of studyingthe effectiveness of the mechanism of PIT payment and its influence on the process of generation of local government revenues have been in the center of research of domestic scientists such as O. Bandurka, N. Dieieva, I. Liutyi, N. Redinaet al. At the same time, the issue of the effectiveness of PIT collection and its importance for the development of communities in the current conditions of decentralization requires further thorough research.Highlighting previously unsettled parts of the general problem. The role and place of personal income tax in the structure of tax revenues of local budgets have been studies in the paper, the essence of the mechanism of its collectionhas been substantiated, the provision on the effectiveness of tax control over the completeness of its revenues have been analyzedand the reasons for reforming its payment procedure by tax agents have been justified.The purpose of the paper is to study the role and place of PIT in the structure of tax revenues of local budgets, substantiate the essence of the mechanism of its collection, analyze PIT administration procedure, makeproposals for improving the effectivenessof fiscal role of this tax for the community development.Paper main body. One of the most important taxes in the system of direct taxation in Ukraine is the personal income tax. Its share in the structure of tax revenues of the consolidated budget in recent years was about 20% – 23% (90% of which – revenues to local budgets, 10% – revenues of the state budget).The procedure for imposition of this taxis regulated by Section IV of the Tax Code of Ukraine, deducted from the income of citizens at a rate of 18%, which applies to almost all types of income of citizens.In the structure of tax revenues of local budgets, its share is the largest one and averages up to 60% of all tax revenues. During the period of 2015 – 2020, the fiscal efficiency of PIT in the structure of its revenues to local budgets was growing every year. Nominal PIT revenues to local budgets increased from UAH 54,9 billion in 2015 to UAH 177,8 billion in 2020.The key factors influencing the nominal growth of personal income tax revenues are inflation, as well as the annual increase in the minimum wage, changes in tax rates and other innovations in tax reforms of the recent years.Given the significant fiscal efficiency of PIT and its influence on budget generation of the communities, we cannot ignore the problematic aspects of its collection that have a direct impact on tax revenues in the structure of the newly formed amalgamated territorial communities, since success and well-being of local communities depends primarily on the amount of financial resources they own.Thus, according to the Budget Code of Ukraine, PITis distributed among the budgets in the following amounts: 60% goes to the ATC budget, 15% to the regional budget, and 25% to the state budget.It is worthnoting that the current rules of tax and budget legislation contain quite clear obligations of tax agents to pay PITtransfers to those local budgets within which territory businesses are located.Nevertheless, there are constant challenges for local governments and their ability to influence entrepreneurs to pay PIT at the location of legal entities and their units, and not at the place of registration of legal entities.Does this mean that a significant number of tax agents do not comply with the requirements of tax and budget legislation?The Law of Ukraine on Local Self-Government in Ukraine (Article 28) entitles local self-government bodies to monitor the compliance with obligations to pay to the local budget at enterprises and organizations, regardless of the form of their incorporation.Conclusions of the research and prospects for further studies. Given the above, business entities are obliged to pay PIT in accordance with current legislation at the place of their actual location, regardless of the place of registration, and local governments are empowered to control the completeness of taxes coming to the local budget and must actively exercise the initiative to provide additional revenues to community budgets.This will allow receiving PIT revenues to the budget of the community where the enterprises directly carry out their activities in order to develop communities and increase their solvency for the welfare of citizens.

Implementation of the concept of glocal city as a vector of development of small cities of Ukraine

Problem setting. Given the need for the development of small cities, the world practice has developed a number of concepts based not on increasing production capacity, but on the development of creative areas of the economy. Thus, the concept of a glocal city, or stimulation of glocalization processes, is quite effective for the development of such cities.Recent research and publications analysis. The very concept of “glocalization” dates back to its widespread use from the end of the twentieth century, its origins in the sociological research of R. Robertson and M. Epstein. In the meaning of this term, they invested such a combination of globalization and localization in which informal components (mentality, cultural traditions, features) are closely intertwined with communicative practices due to the existing globalization features. R. Robertson, studying the phenomenon of glocalization, argued that global trends and local features can harmoniously complement each other, although sometimes in confrontation.Highlighting previously unsettled parts of the general problem. Given the development trends of the modern world, we note that localization and globalization (which together are glocalization) and open network economy - the key vectors of development of countries, regions and territories. At the same time, the concept of a glocal city is little studied and insufficiently represented in the domestic science and practice of public administration.Paper main body. Globalization involves the use of modern information technology, which allows for much less resource to spread information far beyond the city, and therefore the use of elements of image marketing strategies of territories are also available and possible.It is with the choice of a creative trajectory of development that a small town has a real opportunity not only to become more attractive, but also to consolidate the efforts of the three sectors present in the area around a single concept. Finally, glocalization creates a reliable and adaptive platform for business development: a clear positioning and presence in the information field attracts investors, and the uniqueness of the proposed product determines the demand for it.Since the basis of glocalization is a combination of globalization and localization, the basic here is the reorientation towards the creative economy. The main feature of the creative economy is that the main product in it is innovation, the resource for the production of which is certain information.The concept of “glocal city” is a very unique form of creative economy, which chooses one key vector of development, a common brand / concept / idea / uniqueness, around which the activities of all actors present in the small town: business, public, cultural figures, etc.Conclusions of the research and prospects for further studies. One of the important vectors of small town development at the present stage is its transformation into glocal. Such transformations require a reorientation to a new path, namely the creation and functioning of a creative economy based on globality, freedom of access, openness and peer-to-peer. Such a reorientation, first of all, requires proper management support from local governments.

Combating corruption in customs authorities in the context of ensuring the efficiency of public governance

Problem setting. The system of public administration is a complex set of related elements and entities that interact with each other, so the manifestation of negative corruption minimizes the possibility of achieving positive results in the process of these communications. Special attention should be paid to the functioning of the customs system, which is an important part of the national economy of Ukraine. In this area, corruption abuses are extremely pronounced, given the peculiarities of the customs industry. This problem is acute and urgent, as its existence causes the progression of those negative phenomena that are currently present in the customs system of Ukraine and reduce the effectiveness of public administration in general.Recent research and publications analysis. The issue of corruption in the context of public administration is the subject of research by many scientists: V. Averyanov, O. Antonova, V. Bashtannyk, Y. Bytyak, I. Borodin, A. Vasyliev, I. Golosnichenko, E. Dodin, L. Koval, V. Kolpakov, A. Komzyuk, N. Lypovska, V. Olefir, O. Ostapenko, I. Pakhomov, O. Petrenko, S. Seryogin, I. Khozhylo, V. Shamray, H. Yarmaki etc. Given the wide range of researchers who study the specifics of corruption in the context of public administration, it is worth noting the significant gaps in the assessment of this issue from a sectoral perspective. In particular, it should be noted the great need to study corruption in customs and find ways to minimize this shameful phenomenon in modern conditions.Highlighting previously unsettled parts of the general problem. The need to analyze corruption processes in the customs authorities and substantiate offers for anti-corruption actions in the field of public administration led to the choice of the topic of the article.Paper main body. Corruption in the general sense can be defined as the illegal activity of persons called to perform the functions of the state, in the form of misuse of their powers in order to obtain benefits by increasing their material wealth, obtaining illegal services or benefits.Global trends indicate the presence of corruption in all countries, so this issue is a priority in solving all spheres of life, both developed and developing countries. In particular, public administration of European countries in the political, informational, institutional and legal context is aimed at combating corruption. To this end, there are such institutions common to EU countries as Greco, the Venice Commission, Olaf, Eurojust, Europol and others. At the interstate level, they coordinate and provide information and analytical support for anti-corruption measures, develop common legal standards in the form of community regulations.In the field of public administration, there is a sufficient legal resource on the basis of which it is possible to ensure anti-corruption policy in the state and, in particular, in the customs sphere. However, the customs system is characterized by a wide range of unresolved issues related to corruption abuses. Accordingly, there is a need to develop offers for overcoming and preventing corruption: development and implementation in the practice of customs authorities of methodological recommendations relating to their employees and aimed at resolving conflicts related to corruption; observance by customs officers of relevant ethical norms, which must harmonize with anti-corruption activities; effective application of responsibility to those guilty of corruption and comprehensive implementation of measures aimed at combating corruption; clear identification of those responsible for corruption in areas where there is a high risk of such abuses; regulation of procedures aimed at preventing corruption of customs officers in the performance of their official duties.Anti-corruption in customs authorities in the context of ensuring the effectiveness of public administration should include the implementation of the following measures: development of conceptual foundations of anti-corruption policy in the customs sphere; adopt a Code of Ethics for Customs Officers in accordance with the needs of anti-corruption policy; effective implementation of the principle of equality before the law in the context of reducing corruption; ensuring equal responsibility for corrupt actions not only for individuals but also for legal entities; ensure the absence of immunity from corrupt practices for officials, including senior executives; delimit the powers of bodies engaged in anti-corruption activities; to intensify the public to combat corruption; wide informing of the public about cases of corruption in customs bodies.Conclusions of the research and prospects for further studies. The problem of corruption in public authorities is a long-standing and painful issue in Ukraine. This problem is especially acute in the activities of customs authorities, as their activities are directly related to foreign economic activity, significant flows of goods and flows of financial resources across the customs border of the state. In turn, this is a direct threat to the country’s national security. Given the fact that Ukraine ranks relatively low in global rankings on the existence of corruption abuses, it is necessary to take decisive measures to reduce the manifestations of this phenomenon, in particular, in the customs authorities.

Management aspects of socio-economic development of the state in the context of european integration

Problem setting. On the way to the realization of Ukraine’s European integration aspirations, there are many unresolved problems related to the improper implementation of reforms that slow down the processes of economic development and social security of the population. Ukraine needs proper governmental guidelines, capable of promoting proper socio-economic development of society with the help of methods adopted in the civilized world.Recent research and publications analysis. Features of public administration in the field of socio-economic development are the subject of research by many scholars. In particular, it is necessary to mention such scientists as A. Antonenko, D. Babych, V. Bazylevych, V. Besedin, N. Voronina, V. Geiets, Z. Gerasymchuk, B. Danylyshyn, V. Kutsenko, I. Mikhasyuk, V. Myagkyi, Y. Pakhomov, O. Panukhnyk, V. Savchenko, M. Sokolov and others. These researchers study issues related to public administration and the formation of effective public policy in the field of socio-economic development, focus on the need to implement government functions with maximum effect.Highlighting previously unsettled parts of the general problem. Despite the large number of publications on the peculiarities of economic and social development of the state and public administration of these processes, there is still a need for in-depth scientific research related to the implementation of European integration aspirations of the Ukrainian state. Ukraine’s intention to be a full member of the European Union requires radical transformational changes in the field of socio-economic development and increasing the efficiency of the state’s implementation of its management functions.Paper main body. The fundamental legal framework of Ukraine provides grounds for talking about the close relationship and harmonious combination of social and economic development and determines the overall strategic course of public policy as a whole. Based on this, it is safe to say that the outcome of the functioning of economic entities in the economy of Ukraine directly depends on what are the management actions of public authorities authorized to regulate, coordinate, evaluate and control the actions of these entities and affect the welfare of life population as a whole. Thus, the state performs its functions in all spheres of socio-economic life of the country.Effective economic policy of the state directly affects the social development and well-being of citizens. Increasing the level of welfare, social protection, ensuring equal rights and opportunities for all citizens, the right to property, work and earnings, decent social security, education, health care, etc. are the result of effective management of economic processes in the country. Accordingly, it makes it possible to implement such basic tasks of social policy as improving the quality of life of the population; increasing its employment; providing an opportunity for every citizen to realize his potential to meet his needs for the development of his personality; improving the remuneration of employees in all areas; ensuring the availability of a sufficient number of social infrastructure facilities in the state.Standards of socio-economic development in Ukraine differ from their counterparts in developed European countries. Given the European integration aspirations of the Ukrainian state, it is necessary to ensure continuous and effective transformational transformations that affect this area, and to improve the institutional support of this process, which would correspond to the basic principles, standards and norms of the European Union.At present, it is difficult to talk about the adequacy of public administration actions in the field of socio-economic development of the Ukrainian state, which would meet European standards. Evidence of this is the inefficiency of public finance management, incomplete decentralization transformations, imperfection of regulatory and legal support of processes in the economic and social spheres. Conclusions of the research and prospects for further studies. Socio-economic development of the Ukrainian state has sufficient legal support, but to implement the European integration vector of Ukraine it is necessary to provide a number of tasks: to develop an effective mechanism on the basis of which will systematically and purposefully implement the strategy of socio-economic development; to unify institutional support in the field of development and implementation of strategic plans in the field of socio-economic development; to form new and improve existing approaches to the development of strategic plans for the short, medium and long term at the national and regional levels; to provide a system of monitoring and control over the implementation of those tasks that are set in the implementation of the strategy of socio-economic development; to determine the criteria for analyzing the effectiveness of the implemented measures within the strategy of socio-economic development, which will allow to assess the degree of achievement of the strategic goal. An integrated approach to the implementation of these tasks will allow to take the socio-economic development of Ukraine to a qualitatively new level and to increase the welfare of the population as a whole.

System of continuous environmental education and enlightenment as a condition for ensuring sustainable development

Problem setting. Environmental education and enlightenment in a rapidly changing world should become the goal and essence of new education, a tool to reduce tensions not only between society and the environment but also between peoples, an instrument of peace and mutual understanding. This is the sphere of international cooperation, where the unity of interests of the world community in the self-preservation of world civilization is most noticeable.Recent research and publications analysis. The objective, tasks, principles and philosophical understanding of the importance of environmental education, its essential and substantive characteristics are covered in the works of N. Anatska, G. Biliavskyi, V. Tanska, M. Drobnokhod, M. Moiseev, and others. V. Chervonetskyi, A. Bereka, A. Shumilova, A. Shevel, V. Krysachenko and M. Khylko studied ecological education as one of the directions of the formation of ecological culture. Conceptual principles of increasing the level of environmental education in protected areas are substantiated in the work of O. Mudrak. Peculiarities of activity of regional public eco-organizations in the realization of informal ecological education of youth were studied by O. Dukh, O. Halahan and I. Mykhaliuk.Highlighting previously unsettled parts of the general problem. The choice of our study is due to the contradiction in the need of modern society to take practical action to improve the quality of the environment, the development of an ecologically literate population capable of an ecologically centric approach in relation to nature, and the lack of a systematic approach to this process. A comprehensive approach to the organization of training of all subjects of environmental education will ensure that the population receives the greatest amount of necessary environmental knowledge and skills, regardless of age and professional differences.Paper main body. There has been carried out the analysis of the essence of such concepts as “environmental education” and “environmental enlightenment”. The principles, goals, objectives and structure of environmental education are substantiated. The necessity for systematic organization of continuous environmental education and enlightenment for sustainable development is proved. The role of environmental education and environmental enlightenment in the system of public administration is determined. Elements of the system of environmental education are given, which also include environmental enlightenment and self-education.Conclusions of the research and prospects for further studies. The domestic system of environmental education is fragmentary, unsystematized, does not have proper management of educational processes that would meet modern challenges. Traditional educational paradigms require a significant revision and introduction of innovative and most effective methods, techniques, forms, technologies for the formation of environmental education and improving the environmental culture of the population.Non-formal environmental education and enlightenment should become one of the priorities and strategic directions of the state environmental policy at both the national and regional levels, and receive appropriate financial support.The urgency of the topic does not cover all aspects of the problem of the continuous environmental education and enlightenment, as they require further development of cooperation between public authorities and local governments with numerous educational and public organizations that can provide environmental education services to the population.

System analysis of processes of formation of “green economy” in modern conditions

Problem setting. Modern economic systems in the process of their operation create certain negative consequences: environmental problems (climate change, desertification, loss of biodiversity), depletion of natural capital, large-scale poverty, social injustice, which threatens the socioeconomic development of present and future generations.The paper substantiates the position that one of the ways to ensure the solution of the problems of civilization development is the formation of a system of “green economy”, which helps to reduce risks to the environment and largely solves the problem of resource conservation.The transition to a green economy is due to the global consequences of climate change, irrational use of natural resources, exacerbation of social inequality.The analysis of modern tendencies of civilizational development testifies to the instability of modern models of economic development both at the regional and global levels. A common disadvantage of these models is the absolutization of economic growth in conditions of neglect of social and environmental problems. A number of global problems of socio-economic development at the present stage have been identified: climate change, depletion of limited natural resources and climate change due to the accelerated growth of the world’s population, which is accompanied by negative effects on the environment.Recent research and publications analysis. The problems of forming the foundations of the green economy are in the center of attention of leading domestic and foreign scientists and authoritative international organizations, within which a number of important policy documents aimed at developing and implementing theoretical and applied foundations of the green economy in the context of achieving sustainable development.Highlighting previously unsettled parts of the general problem. Despite the fact that the problem of forming the foundations of the green economy is constantly in the spotlight, it should be noted the lack of tools for systems analysis in the development of scientific approaches to developing conceptual foundations of the green economy. The purpose of the article is a systematic analysis of the foundations of the green economy and the peculiarities of its functioning in modern conditions.Paper main body. A systematic analysis of the theoretical and applied principles of formation of the main principles of the green economy is performed. It is proved that the formation of a green economy and the transition to the principles of sustainable economic development are priorities at the global, national, regional and local levels. The functioning of the green economy is based on the use of such sources of economic growth, which, while reducing the anthropogenic pressure on nature, ensure sustainable development.Based on a systematic approach to the analysis of the essence of the green economy and the concept of sustainable development, it is proved that the concept of “green economy” replaces the concept of sustainable development – sustainable development is a broader concept and “green economy” can be interpreted as a tool for sustainable development. Summarizing the approaches of domestic and foreign scientists, it is proposed to interpret the green economy as an economic activity that operates on the basis of the unity of natural and social systems, which contributes to improving people’s living standards in the long run and without harming the environment. Based on the use of system analysis tools, it is established that the “green economy” is a means of sustainable development, and its formation necessitates a revision of living standards in order to preserve the natural environment, improve resource efficiency, environmentally oriented activities and restructuring the economy, increasing the share of “green” sectors and reducing the “brown”.Conclusions of the research and prospects for further studies. Using the results of research by leading scientists, the basic principles of the “green economy” are identified, which determine its features in comparison with the classical market economy: internalization, cost-effectiveness, property rights, sustainability, openness to consumers. The transition to a green economy should stimulate the creation of a favorable competitive environment, as well as the development of regulatory methods, including the implementation of relevant standards and regulations. The main task of the “green economy”, as well as the traditional market, is the rational management, which is the allocation of limited resources to achieve sustainable development. In the future, the task of studying the relationship between the approaches of the “classical” and “green economy” to solve the problems of rationality of economic activity. The main task of the “green economy”, as well as the traditional market, should be rational management, which is the distribution of limited resources to achieve the goals – due to limited resources there is a need to choose this or that option for their use.

State regulation of cross-border cooperation at the regional level

Problem setting. The issue of state regulation of cross-border cooperation turns out to be increasingly topical in terms of global European integration processes. Considering higher living standards and opportunities for social development in the neighboring countries of Ukraine, the expansion of cooperation of the border territories is worth doing for the purpose of their further development and more efficient resolution of common problems, which will contribute to the social and economic development of the border territories. Recent research and publications analysis. The issue of cross-border cooperation has been addressed in studies of R. Bilyk, T. Brus, F. Vashchuk, S. Horbatiuk, O. Horbach, I. Zhurba, Z. Zazuliak, V. Kovaliov, Y. Navruzov, R. Pasichnyi, I. Studennikov, S. Tkalenko, et al. Different aspects of formation and implementation of the state regional policy of European cross-border cooperation have been outlined in works of the scientists V. Vakulenko, I. Dehtiariova, I. Krynychna, V. Kuibida, Y. Makohon, N. Mikula, S. Romaniuk, and others.Highlighting previously unsettled parts of the general problem. Given numerous studies of the mentioned problem, domestic scientists have not addressed the issues of state regulation of cross-border cooperation and specifics of the state policy of Ukraine in this area sufficiently. Paper main body. Formation of a new state policy in the context of integration of Ukraine into the European Union stipulates the importance of searching for new ways of cross-border cooperation as a vital part of the regional policy, and put an emphasis on cross-border cooperation in the policy of partnership of our country with European countries. Considering that western regions of Ukraine, besides ETC, can establish EGTC, it is important to use such forms as clusters, partnership, industrial zones, etc., more efficiently within cross-border cooperation. The aim of cross-border cooperation is to seek a mutually beneficial format of the implementation of national interests and strategical priorities of the outlined partners. As Ukraine as the Republic of Poland must embrace in their partnership the essential areas of international cooperation for maximum rapprochement with the European Union. Ukraine should make every effort at the state level to increase the competitiveness of the border regions by activating and developing cross-border cooperation, which in turn would contribute to the establishment and advancement of economical, ecological, cultural, scientific, social, technological, and travel relations between the subjects of those relationships. Conclusions of the research and prospects for further studies. The conducted research allows concluding that the potential of cross-border cooperation between Ukraine and the European Union is not used to the full. European territorial structures involving Ukrainian regions did not become an organizational and financial platform for coordination of cross-border cooperation. In order for Ukraine to implement the intention to integrate into the European Union and deepen its international cooperation, collaboration within the European Territorial Cooperation must be activated. Specific for the Western Region geographic proximity with the European Union, experience of cross-border cooperation, and existing network of institutions should contribute to the activation of development of the region and multidirectional collaboration between the Ukrainian regions and EU countries. Therefore, it is worth to remove all the obstacles on the way to the reformation of the tools for cross-border cooperation, and promote the formation of friendly relationships and improvement of teamwork between countries of the Western Border Zone.

Investigation of COVID-19 diseases of medical workers in the context of implementing the state policy on occupational safety

Problem setting. Ensuring the rights of workers to a safe working environment, the priority of their lives and health during their professional activity is the main goal of the state policy of Ukraine on occupational safety.However, in a pandemic, due to the significant spread of acute respiratory COVID-19 disease caused by the coronavirus SARS-CoV-2, the risk of infection of health care workers, especially those in direct contact with patients, is very high.According to the Center for Public Health of the Ministry of Health of Ukraine, for the period from the beginning of the pandemic to January 26, 2021, 1197,107 cases of coronavirus COVID-19 were recorded in Ukraine. As of January 26, 2021, 2,779 new laboratory-confirmed cases of coronavirus COVID-19 disease were recorded, of which 175 cases are those of medical workers. During the first 9 months of 2020, cases of infection with COVID-19 by medical and other workers whose work is related to the performance of professional duties in conditions of increased risk of infection, led to an increase in the number of reports of accidents/acute occupational diseases by 3.7 times, compared to the same period in 2019. In particular, for 9 months of 2020, 11,591 reports of accidents/acute occupational diseases of medical workers were registered, which is 71.2% of the total number of such reports.Recent research and publications analysis. The study of the main causes of occupational injuries, analysis of its state and consequences is reflected in the works of such researchers as A. Dengin, Y. Kundiev, O. Bodnarchuk and others. Researchers V. Averyanov, G. Astapova, G. Atamanchuk, V. Bakumenko devoted their work to the theory and practice of forming and implementing public policy. The solution of topical issues of the development of methods of monitoring the state of labor protection in Ukraine, to one degree or another, is covered in the works of the following domestic researchers: V. Afanasyev, G. Gogitashvili, A. Amoshi, and others. At the same time, it should be noted that the issue of investigating cases of COVID-19 didease of the healthcare professionals has not been investigated yet due to its novelty.Highlighting previously unsettled parts of the general problem. The paper objective is to analyze the theoretical and methodological approaches to investigating cases of COVID-19 disease among medical workers in the context of implementing the state policy on occupational safety. Paper main body. Following the recommendations of the Ministry of Health of Ukraine and the State Labor Service, laboratory-confirmed cases of COVID-19 infection of medical and other workers associated with the performance of professional duties in conditions of increased risk of COVID-19 infection are investigated as cases of acute occupational disease under the requirements of the Procedure for investigating and accounting of accidents, occupational diseases and accidents at work, approved by the Resolution of the Cabinet of Ministers of Ukraine of April 17, 2019, ¹ 337 (hereinafter the Procedure of Investigation), which determines the procedure for holding the investigation and accounting of accidents, occupational diseases and accidents at work. The Procedure of Investigation provides three types of investigation of acute occupational diseases: special investigation, investigation (general), investigation of acute occupationalCOVID-19 disease caused by coronavirus SARS-CoV-2, which led to a fatal outcome. Conducting any of the above types of investigation is preceded by:– emergency notification of the victim’s appeal about an acute occupational disease (according to Annex 1 to the Procedure of Investigation);– notification of the employer about an acute occupational disease (according to Annex 2 to the Procedure of Investigation).The investigation commission’s composition is determined by items 13, 15, 142 of the Procedure of Investigation and depends on the type of investigation. If the commission establishes the employee’s infection during the performance of professional duties, an acute occupational disease is recognized as related to production. In the context of the above-mentioned, it is important that a medical staff member is or is not included in the “List of positions of medical and other staff directly involved in the epidemic and measures to prevent the spread of acute respiratory COVID-19 disease caused by coronavirus SARS-CoV-2, and treatment of patients with cases of acute respiratoryCOVID-19 disease caused by coronavirus SARS-CoV-2”, approved by the Order of the Ministry of Health of Ukraine of July 15, 2020, ¹1604. By the investigation results, the commission is obliged to draw up an act on the form H-1 (according to Annex 11 to the Procedure of Investigation), which is subject to approval by the employer. The tasks of the investigation of acute occupational disease are, in particular, to determine the compliance of working conditions and safety with the requirements of labour protection legislation, clarifying the circumstances and the causal link between the acute occupational disease and the performance of professional duties of the victim. The Investigation Procedure does not regulate the procedure for classifying the disease as acute occupational but regulates the procedure for linking chronic disease (poisoning) with the working conditions of the employee by his requirements and the List of Occupational Diseases approved by the Cabinet of Ministers of November 8, 2000, ¹ 1662.The list of occupational diseases, in accordance with the Instructions for its use is the main document that should be followed when diagnosing an occupational disease, its connection with the work or profession. The diagnosis of an acute occupational disease that occurs at work is established by a doctor of any treatment and prevention facility after mandatory consultation with an occupational pathologist and an occupational health doctor; and in diseases of infectious origin – the diagnosis is established by an infectious disease doctor and occupational pathologist, taking into account the epidemiological investigation.There is no legal act in Ukraine that determines the procedure for conducting an epidemiological investigation. Instead, for registration of results of the epidemiological inspection, the form of the accounting statistical documentation 350/î “Map of epidemiological inspection of the centre of an infectious disease” approved by the Order of the Ministry of Health of Ukraine of July 11, 2000, ¹ 160 is applied. Conclusions of the research and prospects for further studies. According to the results of the investigation of acute occupational disease, which is duly reflected in the act of investigation of acute occupational disease in the form of H-1, victims of acute respiratory COVID-19 disease caused by coronavirus SARS-CoV-2 may be recognized as medical workers, who within the limits of their official duties, in compliance with the rules of labour protection and safety, following the order of the head of the health care institution, have directly provided medical care to patients with COVID-19, have worked with the pathogen COVID-19 or participated in disinfection measures in the conditions of compliance with the rules of infection control and the use of personal protective equipment. Since the act of investigation of acute occupational disease is made solely based on the epidemiological investigation of the case of infection of a health worker and the conclusion of an infectious disease specialist and occupational pathologist to establish a connection of acute respiratory COVID-19 disease caused by coronavirus SARS-CoV-2 with the professional activity, there is a need in legal regulating of: 1. Procedure for conducting an epidemiological investigation of epidemics and outbreaks of infectious diseases;2. Detailing the procedure for the investigation of acute occupational disease, in particular in the following part:– sending an emergency message and notifying the employer of acute occupational disease, namely – only after the appropriate diagnosis of acute occupational disease;– delimitation of powers and specification of conditions (criteria) for the formation of a commission of special investigation (whose competence includes the investigation of fatalities that caused serious consequences and group acute occupational diseases) and the commission of investigation of acute occupational COVID-19 disease caused by coronavirus 2 SARS-CoV, which led to a fatal outcome.Thus, implementing the state policy on occupational safety requires a conceptual approach to the rule-making process and stipulates the necessity for further scientific research.

Foreign experience of decentralization changes: lessons for Ukraine

Problem setting. The changes taking place in Ukraine are closely linked to the need to reform the system of local government and build civil society. The experience of the development of foreign countries, which have passed the path of decentralization in the initial conditions, as close as possible to the Ukrainian ones, the experience of the reform of the administrative-territorial system should be used in Ukraine. This process will be the basis for ensuring a high standard of living, access to quality services at the level of local communities.Recent research and publications analysis. Many domestic scholars have worked and are working on the problems of decentralization reform, changes in the administrative-territorial system, which directly affect the redistribution and formation of budgets of territorial units of the basic level, in particular: O. Vasylyk, I. Volokhova, V. Demyanyshyn, O. Kyrylenko, V. Averyanov, B. Adamov, G. Atamanchuk, V. Bakumenko, S. Bila, Z. Varnaliy, B. Danylyshyn, V. Knyazev , V. Kozbanenko, S. Kolomiytsev, V. Kravchenko, V. Kuybida, which is an important factor for the implementation of administrative reform in Ukraine and the avoidance of undesirable risks that may adversely affect the decentralization process in general. At the same time, the experience of foreign scholars is important: M. Horvat, D. Young, D. Kregar, who paid considerable attention to the reform of local self-government and the results of decentralization changes for community building.Highlighting previously unsettled parts of the general problem. Most scholars focus on foreign experience as a derivative for use in Ukrainian practice in order to develop methods that can be implemented only under certain conditions of economic development. The purpose of the article is to form our own theoretical generalizations about the possibility of using the experience of decentralization reforms in Latvia, Lithuania and Croatia in Ukrainian practice.Paper main body. The experiences of foreign countries in reforming the administrative-territorial system, the formation of administrative units of the basic level, the redistribution of powers among branches of government have been considered. Carrying out the decentralization reform is one of the most urgent tasks of Ukraine. The path taken by foreign countries in the framework of local government reform is different and unique. Each state carried out decentralization reform in accordance with the specifics of national, ethnic, economic, geographical and other factors that in one way or another influenced the final result of the reform. The experience of countries that in the historical context had a certain identity in economic, territorial-administrative and historical-cultural terms is important for Ukraine. Therefore, the Baltic States, countries with a post-Soviet past, which implemented the decentralization process in different ways, have been chosen for our study.In Lithuania, a country that embarked on local government reform under the strict control of the central government, the approach to territorial change was voluntary, but within clear rules governing administrative units practically the same in size and population, which eventually became economically effective communities. During the decentralization process, the state defined the powers, which were entrusted to the implementation by local authorities primarily within the social components – education, health and social care, other sectors of the economy such as economic, housing and communal, public order are performed by local governments exclusively within the needs and processes of communities.The decentralization process in Latvia took place according to a slightly different scenario. First of all, it should be noted that the territories were voluntary united without government intervention, but with certain preferences in the form of remuneration for communities united according to the plan submitted from “the above”. The state delegated powers, and in the case of Latvia, first of all, of a social nature. Expenditures on education in self-government units have the largest share among others, but it should be noted that the economy and housing, communal services are given slightly broader powers, which are characterized by the provision of broad powers in the permitting systems of Latvian communities. However, the exercise of powers in health care is limited to the primary level. In addition, social housing as well as urban planning is given a special niche in the municipal authorities, which is a balance between expenditure and revenue in this area.Croatia is a state that also had a socialist past, but began the decentralization process under the occupation of a part of the territory. A country that has approached the change of administrative-territorial system with economic pragmatism, and basic self-government units are created by the method of economic factors without government intervention. Regarding the self-government expenditures of Croatia, the financing of the housing and communal services sector and the holding of recreational activities have a key role to play. Delegation of powers in the field of transport and communications is also quite important. The economic activity of local self-government is carried out on the principle of priority provision of personal needs; therefore expenditures of local budgets among the countries considered by us are approximately at the same level.The revenue part of the budgets of self-government bodies in the countries considered by us is based on the same principles – taxes on land, real estate and the main source of income – personal income tax, however, in the structure of revenues to Croatian communities, the biggest part is allocated to the housing and communal services sector, which is the generator of economic development related to the construction business in the counties (Županija) of Croatia.The path of each country in the process of administrative reform in the framework of legislative initiatives that should become significant for Ukraine has been analysed. After all, each of the states began the reform of local self-government by changing the legislation, primarily electoral to minimize local government risks at the local level, as well as local government laws as the foundation of the entire country.Based on foreign experience, the positive and negative aspects of decentralization reform have been summarized; the ways of implementing the reform in Ukraine to avoid undesirable results of decentralization completion, as well as changes in legislation, the formation of units of the basic level of self-government have been outlined. The experience of Croatia, which had to carry out a major reform during the aggression period of another state, can be especially valuable.The ultimate goal of decentralization reform is to create communities, basic units of local self-government that have to be economically viable and promising. After all, the quality of services provided to the population depends on this: educational and medical, social and administrative, landscaping, as well as quality of life of urban and rural residents.Conclusions of the research and prospects for further studies. The amount of resources at the disposal of local self-government depends on the powers vested in the central government. Accordingly, various models of administrative reform of countries that have long been focused on the command-administrative economic model were considered. The conclusion is that post-Soviet countries are oriented towards the social package, where education accounts for about a third of local government expenditures. On the other hand, in Croatia, which has taken a different path, expenditures that are comparable to the performance of national functions are quite significant, such as the provision of housing and communal services, entertainment and sports activities, transport infrastructure, and economic activity.The prospect of further research is the experience of Croatia as a country that has carried out decentralization reform under the occupation of part of the territory.

World after COVID-19: democracy VS authoritarianism

Problem setting. The coronavirus pandemic has spread across the planet, not only affecting the health of the population and the world’s medical system but also disrupting the global information space, economy and all other spheres of human life. Both domestic and foreign policies of states are changing. Success in overcoming the pandemic and its economic consequences is affecting security and polarization within societies. The pandemic leads to enhancing public power and strengthening nationalism, the intensification of rivalry between great powers, and strategic disunity. In this context, the paper objective is to consider authoritarian and democratic approaches to solving the problems of the current crisis. Recent research and publications analysis. The general scientific and scientific-journalistic literature has not yet created a generalized work on the socio-economic and political consequences caused by the crisis of the COVID-19 pandemic. However, some views caused by global crises are noted in the studies of J. Vynokurov, L. Kolinets, O. Nevmerzhytska, A. Petryk, and others. Ukrainian and foreign philosophers, political scientists, publicists A. Baumaster, O. Koval, R. Sushchenko, S. Walt, V. Katasonov, K. Mahbubani, J. Nai, Y. N. Harari expressed their reflections on the future development of the world after the pandemic. The famous American thinker F. Fukuyama notes that after a long crisis, the world will eventually be renewed and democracy will be strengthened.Highlighting previously unsettled parts of the general problem. The history of mankind is inseparable from the accompanying constant crises that have shaken societies and states. The peculiarity of modern crises is their unpredictability and globality. Due to the lack of effective crisis prevention mechanisms, inefficient functioning of international financial institutions, the presence of mass financial speculation and the virtualization of the world economy, favourable conditions are created for the spread and generation of crisis phenomena in the world. So far, there is no generally accepted view of the likely consequences of crises for the world’s economies, and thus unpredictable socio-political changes. Paper main body. The Covid-19 pandemic has become the world’s largest global crisis since the Great Depression. Its depth and scale are enormous. As a result, it is capable of surpassing the Great Recession of 2008 – 2009. Thus, only in the second quarter of 2020, the economy of the Eurozone countries fell by more than 12%. There is a record drop in GDP, world trade is declining. The pandemic is projected to increase poverty, with more than half of those in Africa. The peculiarity of the new crisis is not only that it creates unprecedented uncertainty, but also that it destroys entire sectors of the economy, including tourism, transport and even energy.The Coronavirus pandemic can cause significant changes not only in the economic but also in the political, social and cultural spheres. A protracted epidemic, combined with huge job losses, a protracted recession and a debt burden, could create tensions that will escalate into a political reaction. Nationalism, isolationism, xenophobia and attacks on the liberal world order may intensify. As the COVID-19 crisis spreads, it discredits traditional politics and public institutions, which are perceived by the general public as a systemic failure, and democracy is replaced by populism and the rhetoric of radicalism.Conclusions of the research and prospects for further studies. The crisis of the coronavirus has a significant impact on all spheres of society, causing negative consequences in the economy, health care and socio-political relations. There are growing populism, nationalism and authoritarianism, which increases the likelihood of social and international conflicts. That is why it became topical to defend the opposite concepts of further development of political systems of societies - to join forces to overcome the common threat, international cooperation, exchange of information, support for democratic values.