The paper analyzes the prospects for the development of the national education system of Ukraine, taking into account the potential of digitization. It is substantiated that the provision of a socioeconomic recovery is possible only if both society as a whole and individual non-profit sectors are considered in the context of the development of the digital economy. In order to conduct a comprehensive assessment of the digitization potential of the educational system of Ukraine, the disadvantages and advantages of digitization of educational institutions have been analyzed. It is proved that in the modern space based on network connections, the advantages of education digitization become apparent only if the goals and efforts of leading stakeholders are coordinated. The processes of globalization, which largely determine the life of the modern person and society of the 21 st century, have been determined by the factors of this modern educational interaction. The concept of globalization of education is considered through the prism of studies of global educational policy and the definition of strategic directions for reforming the educational system of Ukraine. Digital transformation refers to the process of digitization, which simplifies access to information. Scientists interpret this concept as ways of bringing any kind of information into digital form using digital technologies.
The aim of the article is to determine the role of local taxes and charges in local budgets' income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets' income generation by local taxes and charges. The subject of the study is local taxes and charges in local budgets' income generation. Methodology. The study is based on the dialectical method of scientific knowledge and corresponding general scientific methods, such as analysis, comparative, analogy, induction, and others. The results of the study revealed that to implement positive foreign experience in generating incomes of local budgets, a number of negative aspects should be restricted. Unfortunately, the ratio of subventions and subsidies in the incomes of local budgets of Ukraine demonstrate no positive trend. In Ukraine, local bodies have very little and weak powers even for the use of funds distributed via the budgetary system. Therefore, most of the funds transferred from the State Budget of Ukraine to local budgets, in reality, are only their imaginary income. Practical implications. Local taxes and fees in the context of their participation in local budgets' income generation are under the study. Negative tendencies of a significant proportion of inter-budgetary transfers in the financial provision of regions and territorial communities are identified. The author argues that the increase in revenues from local taxes and charges, accretion of local bodies' tax powers is aimed at ensuring the independence of local budgets, reducing the burden on the State Budget of Ukraine. Relevance/originality. A legal analysis of local taxes and charges in local budgets' income generation and definition of problems in the budgetary sphere are the foundation for the development of the most promising spheres for domestic legislation improvement in respect of the aspect.
The aim of this study was to examine the optimal types and measures of legal liability for crimes in the field of illicit trade in pharmaceuticals in the conditions of the СОVID-19 pandemic. The research used methods of systematic approach, descriptive analysis, synthesis and prognosis, systematic and formal legal and comparative selection. It has been established that illicit trade in pharmaceuticals is carried out by organized criminal groups and is related to corruption and cybercrime. Also, the article has revealed typical legal flaws, which complicate international cooperation in this field and lead to non-compliance with international standards of criminalization and imposition of sanctions for illegal circulation of counterfeit medicines. All this leads to the conclusion that the illicit trade in pharmaceuticals manifests itself in a series of offenses for which administrative or criminal liability must be foreseen. Equally promising is the development of a model for law enforcement activity that includes criminalization of trade in low-quality, unregistered and counterfeit pharmaceuticals, according to international standards; proportional punishments for natural persons and influence measures for legal persons and compensation for their victims.
Our paper considers the problem of economic leadership in the context of modernization of the state tax system. The authors conduct a study through the prism of tax optimization and reform of the tax system of Ukraine. A comparative and statistical method is used. Using comparative studies, the economic indicators of the countries-regional leaders are studied. With the help of statistical information, the path and way of novelizing the tax system of Ukraine is determined. We give recommendations on changes in the system of levying mandatory payments, predicting the economic effect of such a reform, which in turn ensures the economic regional leadership of Ukraine.
Expressing the interests of society in various spheres of life, the state is building an appropriate policy – economic, social, legal, etc. One of the means of interaction between the object and the subject when achieving the objectives of state regulation is the combination of socio-economic processes, the development of the financial and credit mechanism. The financial system covers the relations for the accumulation and use of financial resources of the state, that is the budget and extrabudgetary funds. The main source of public revenues generation is taxes. That’s why at the present stage, tax reforms and transformations are uppermost in the processes of improvement of the market relations.
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