Suchergebnisse

The generalization of statistics for our state and its comparison with similar indicators of other countries gave grounds for the conclusion about underinvestment of Ukrainian economy. Strengthening investment activity depends on such a tool of the state economic policy as depreciation charges, which through imperative mechanisms of renovation is capable of providing renewal of fixed assets. The research is based on a structural and morphological analysis of analytical and statistical information on depreciation of fixed assets. Two fundamentally different theoretical concepts of the fixed assets depreciation are considered: economic and financial ones. It is indicated that in Ukraine in the accounting and tax normative documents the legal concept of economic depreciation is fixed, which is not based on the needs of reproduction. It is proved that in scientific literature the issues of amortization appointment are considered mainly from the point of focus on the revitalization of investment processes, that is, from the standpoint of the financial concept of depreciation. Historical reason for such a contradiction is revealed: formation of depreciation fund and a special account in a bank during the years of the USSR in the accounting. This gave grounds for considering the resources of the depreciation fund and, accordingly, depreciation deductions as funds that could be used for the technical re-equipment of enterprises. The thesis is based that the restoration of a depreciation fund, similar to the Soviet one, means the withdrawal of a part of the monetary resources from enterprises' cash and short money instruments. This cannot positively affect the economy of enterprises in a corrupt country. The possibility of introducing a financial concept of depreciation to maximize the use of the depreciation resource for the needs of renewal of fixed assets is considered. A conclusion is made about the need for prior normative-legal support. It is suggested to: (i) find an opportunity to reflect information on unused amounts of depreciation charges in accounting records; (ii) increase the income tax base by including the depreciation amounts that were not used as investments.

Intensive development of technologies, international relations, promotion of democratic values and implementation of effective governance mechanisms in public administration in Eastern Europe forms new trends in public life, entrepreneurship, public sphere and local self-government. The desire for sustainable development forces not only business organizations to change. At the same time, the institutions of public power are being transformed. Social responsibility extends to all spheres of public life. Corporate social responsibility of business, having one of the stakeholders as institutions of public administration, promotes the development of public-private partnership, activation of civil society, as well as gradually implemented in the activities of public authorities. Revision of the principles of the organization, taking into account stakeholders, including staff, becomes inherent in the public sector. The combination of the country's development strategies, the pursuit of sustainable development goals, public administration reform and local self- government are becoming key factors in the comprehensive and systematic development of corporate social responsibility in the public administration system. The article examines the fundamental content of corporate social responsibility in general, as well as the specifics and perspectives of its implementation in the activities of public administration and state enterprises.

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market's transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.

The main purpose of the study is a comprehensive economic and legal analysis of the loan agreement in agriculture in the conditions of formation and development of elements of post-industrial economy in Ukraine. The research methodology is based on a systematic approach using the method of cognition from abstract to concrete and special methods of economic and statistical research (comparison, grouping, detailing of final indicators, generalization), which helped to ensure the reliability of research results and validity of conclusions. It was found that the loan agreement in agriculture is an economic and legal category that ensures the further development of agriculture in Ukraine in conditions of further integration of our economy to world market on competitive terms. It was determined that expanding the use of the loan agreement in agriculture is a necessary lever to increase production efficiency, formation and constant restoration of a competitive technological base in modern conditions and further development of the whole agro-industrial complex considering the formation of post-industrial economy. It is proved that the application of the mechanism of crediting of agriculture in Ukraine has a positive effect on the development of the agro-industrial sector in Ukraine. It is determined that the current level and availability of lending to the agro-industrial complex in Ukraine are insufficient for quality modernization and achieving a high level of efficiency of agricultural production. The main value of this study is that it analyzes the concept through the prism of two categories, namely: legal and economic.