Suchergebnisse

The purpose of the article was to study the processes of state regulation of the higher education system in Ukraine in the context of ensuring the autonomy of universities. General and special scientific methods were used in the research process. It was determined that the target priorities of the regulation of higher education system development are: a) regulatory influences on higher education institutions; b) promotion of the level of investment attractiveness of the higher education system; c) optimization of the use of limited financial resourcesn and; d) improvement of approaches to distribution of state orders for personnel training for the national economy, which further includes: state financing of research works carried out by higher education institutions. In conclusion, it has been proved that in order to ensure modernization changes in the higher education system, it is necessary to stimulate enterprises to cooperate with universities in the spheres of education and scientific research; to stimulate the inflow of investment resources from the business sector into the higher education system and to improve specific financial support tools for higher education institutions and enterprises developing cooperation with universities.

The purpose of the article is to study the regulatory policy of Eastern Europe in the context of effective public administration and to identify areas for ensuring its effectiveness in modern development conditions. The need for conceptual substantiation of the regulatory policy implementation directions, development of appropriate applied nature recommendations taking into account public administration system transformational processes has caused urgency of a theme. The methods of comparative analysis, statistical analysis, method of abstraction and formalization, grouping method, SWOT-analysis method were used as empirical research methods. It was substantiated that modern science considers this concept in the following aspects: complex, special, normative and globalization. In the context of the Good Government concept, regulatory policy was analyzed according to the transparency criterion. It was determined that the disadvantage for Ukraine is the lack of regulatory policy transparency, the lack of single database with draft regulatory acts and performance monitoring reports. It is proposed to use SWOT-analysis as a strategic tool for regulatory impact analysis. Conceptual bases of improvement of regulatory policy realization process have been developed in the following directions: economic development, improvement of internal business environment, harmonization of normative-legal regulation system, stimulation of partnership in the regulatory policy field.

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.