Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.
The article aims to carry out an economic and legal analysis of the main measures of social protection of the population of Ukraine in the context of the pandemic COVID-19. To achieve this goal it was: analyzed the concept of social protection and identify its tools; identified key regulations that determine the features of social protection in a pandemic COVID-19, compared the means of social protection of the Member States of the European Union; formulated concrete and substantiated proposals for improving the level of social protection of the population in the context of the COVID–19 pandemic.
The article deals with the study of amalgamated territorial communities functioning peculiarities during the decentralization in Ukraine. It contains substantiation of the territorial community’s financial behavior as a basis for efficient administrative and financial decisions, as well as a study of the character and model of this behavior. The research of the models and peculiarities of amalgamated territorial communities’ financial behavior allows assessment and forecast of their social and economic development vectors; establishing the grounds for subsidies and opportunities for the increase of financial solvency regarding the formation of their expenses and performance of functions and assignments, laid upon them. The results of the research have emphasized the need for further scientific studies of behavioral aspects of the amalgamated territorial communities’ financial resources forming, as well as substantiation of their financial decisions for the attraction of additional proceeds. Active implementation of decentralization reform in Ukraine has started only in 2014 with creation of amalgamated territorial communities. The authors have researched the essence of the amalgamated territorial community’s financial behavior, being the basis for the establishment of its financial solvency, sustainability, as well as social and economic development. The study found that the main factor influencing the financial behavior of amalgamated territorial communities in Ukraine in terms of the priority of their budget expenditures and investment activities is the size of the community (characterized by area and population). The authors also proved that the key motives for the financial behavior of amalgamated territorial communities in matters of priority of budget expenditures and investment activities are the following: increasing their own revenues and increasing the financial independence of local governments. This actualizes the search for their own ways to strengthen financial capacity and prepare attractive offers to investors and increase the number of jobs, as well as further unification of small local communities.
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