Systematic creation and use of human potential enables building and development of strengths of organisations. If organisations can fully use the potential of their employees it will affect their ability to succeed in competitive environment. Our paper focuses on open and broad communication, as it has a significant impact on both formal and informal labour relations, which, along with information share and knowledge continuity, essentially affect team creation. The questionnaire survey focused on finding out whether and to what extent organisations operating in Slovakia focus on communication. The paper also provides a simple method of evaluating the level of communication and engagement of employees in problem solving in companies. This method is a simple instrument enabling the conduction of analysis in a short time interval, while analysing employees are able to identify a current level of their company on the grounds of results, as well as they are able to identify bottlenecks preventing them in innovation potential increase.

Introduction. The accounting and tax legislation of Ukraine is in the process of its approximation to the requirements of the European Union. This is especially true for taxes accompanying the movement of goods and services in the context of cooperation between countries, with value added tax (VAT) being the main of these taxes is. Purpose. The purpose of the paper is to identify both common and distinctive features of the Ukrainian tax legislation on VAT with regard to the European requirements according to the current Association Agreement, assess the effectiveness of VAT rates and identify general trends in the dynamics of structural fractions of VAT in GDP and VAT rates. Methods. We applied the methods of scientific analysis and comparison, induction, and a systematic approach. Also, we used the expert judgment method to determine the likelihood of positive and negative consequences of lowering the VAT rate. Results. The study investigates the formation of legislation on administration of VAT in both the EU and Ukraine. The research determines the law basic eligibility criteria within the definition of: taxpayers, objects of taxation, tax base, tax accounting rules, tax primary documents and reports, and methods of administration. The article compares the basic details of the primary documents as well as their common and distinctive features. In particular, we compared primary and summary documents registration operations for displaying the electronic VAT administration system as well as general and reduced VAT rates in Ukraine and the EU. The authors of the article propose the main steps towards the convergence of electronic forms of primary documents. We conducted an analysis of the efficiency of VAT rates in both the EU and Ukraine and identified the factors that impact the change in the relevant indicators. The conducted research offers an overview of modern European trends in terms of improving VAT administration. Discussion. There is no absolutely effective VAT administration scheme. Therefore, the issue remains open and controversial. The study of the effectiveness of VAT rates in the EU and Ukraine has shown that, there was a decline in the efficiency in half of the EU countries during the 2014-2017 period. It has been estimated that a reduction of the joint European rate of VAT up to 15%, under certain specified conditions, would increase the efficiency of VAT rates in all EU countries and lead to other positive effects.

After the Revolution of Dignity in Ukraine, the crisis conditions have produced challenges in the work of large enterprises and reduced attention to social responsibility. This work aims to identify bottlenecks in the communicative activity of large enterprises on social responsibility. Based on a literature review, we have established a theoretical link between social responsibility, efficiency and transparency. We formulated hypotheses about the connection between enterprise leadership and transparency of social responsibility. To discover the transparency of big business in a crisis, we used the original simple method, which helps us assess the availability and adequacy of information on social responsibility. Using it, we analysed the websites of leading Ukrainian companies in the post-crisis period. According to the study results, we partially confirmed the hypothesis of a higher level of transparency provided by enterprises that are revenue leaders. The obtained results can be helpful for public authorities to develop a national strategy of sustainable development and managers to improve the representation of achievements in the field of social responsibility.

Freedom of conscience is the crucial goal we need to achieve for a sustainable future. The article examines the problems of freedom of conscience in various spheres of public relations. We have considered multiple aspects of this phenomenon: legal, economic, ethical, philosophical, epistemological, social. We paid special attention to the legal aspect of freedom of conscience. Due to this, we analyzed the existing legal guarantees of believers, non-believers and atheists, to determine the prospects for their further development. We have drawn attention to the fact that reducing the problems of freedom of conscience only to the legal aspect leads to the substitution of the worldview principles of a democratic society and to ideologizing. We have analyzed the different views of scholars on freedom of conscience as ethical, moral and personal categories. Based on a comprehensive socio-legal analysis of freedom of conscience, we concluded that the most important aspects of freedom of conscience are social, philosophical and legal. Finally, we argue that freedom of conscience is the basis for sustainable development in meaning of the 10th and 16th SDGs.

No abstract