Suchergebnisse

The aim of the research was to assess the legal framework for the acquisition of agricultural land by domestic and foreign legal entities, using the rules and regulations on the agricultural land market in Ukraine as an example of a system with ill-founded restrictions in this area. To accomplish this task, the authors resort to a set of scientific methods, including comparative review, systematic review and standard techniques of text analysis. The main result of the research was that it is imperative for Ukraine, taking into account that European integration is a key and unalterable priority of its foreign policy, to grant a general permission for foreign natural and legal persons to acquire agricultural land, as well as to introduce flexible approaches to setting acquisition limits. It is concluded that, the attention of policy makers should also focus on the need to deploy legal and institutional mechanisms that can respond to the challenges and risks associated with a significant degree of freedom of movement of agricultural land. This could include establishing in contracts for the alienation of agricultural land the obligations of buyers in relation to its rational use.

The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.

Quarantine economic conditions put forward new demands to tax administration's efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues' adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration's efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration's theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries' e-commerce operations are presented. The research's specific is to assess the VAT tax base's future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author's vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization's maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.