Сучасна акцизна політика в умовах активної трансформації тютюнового ринку має забезпечувати достатній рівень податкових надходжень до бюджету, регулювати споживання тютюнової продукції та її альтернатив, запобігати нелегальному обігу контрафактної і контрабандної тютюнової продукції, враховувати особливості розвитку національного тютюнового ринку, а також дотримуватися законодавства Європєйського Союзу, вивчати досвід країн Співтовариства у сфері справляння акцизного податку. Перед вітчизняною акцизною політикою постають складні завдання – забезпечити оптимальний баланс між досягненням цілей наповнення бюджету та регулюванням споживання різних категорій тютюнових виробів, підтримувати національних виробників тютюнової продукції та забезпечувати охорону здоров'я громадян, тримати курс на євроінтеграцію. Акцизний податок з тютюнової продукції, виробленої на території України, традиційно формує найбільшу частку у структурі акцизних податків, а саме їх оподаткування здійснюється за специфічною та адвалорною ставками. Метою статті є дослідження впливу підвищення специфічної акцизної ставки на надходження акцизного податку до бюджету. Проаналізовано основні зміни в оподаткуванні тютюнових виробів в Україні та наслідки для національних виробників тютюну і тютюнової продукції. З метою дослідженні впливу підвищення специфічної акцизної ставки на надходження акцизного податку до бюджету побудовано прогнозну модель залежності податкових надходжень від акцизного податку до бюджету від продажів тютюнових виробів та від середнього акцизу на пачку сигарет. У статті запропоновано план поступового підвищення специфічного акцизу на 2021-2025 рр. Для перевірки гіпотези побудовано прогнозну модель із продажу сигарет з урахуванням збільшення податкового навантаження до 2025 р. Запропоновано заходи, що сприятимуть поступовому збільшенню доходів бюджету від акцизного податку з тютюну та тютюнових виробів, зменшенню тіньового сектору та підтримці національних виробників. ; Modern excise policy in the conditions of active transformation of the tobacco market should provide a sufficient level of tax revenues to the budget, regulate the consumption of tobacco products and its alternatives, prevent illicit trafficking in counterfeit and smuggled tobacco products, take into account the development of national tobacco legislation. experience of Community countries in the field of excise tax. Domestic excise policy faces difficult tasks - to ensure the optimal balance between achieving the goals of filling the budget and regulating the consumption of various categories of tobacco products, to support national tobacco producers and ensure public health, to pursue a course of European integration. Excise tax on tobacco products produced on the territory of Ukraine traditionally forms the largest share in the structure of excise taxes, while their very taxation is carried out at specific and ad valorem rates. The purpose of the article is to study the impact of raising the specific excise rate on the receipt of excise tax in the budget. The main changes in the taxation of tobacco products in Ukraine and the consequences for national producers of tobacco and tobacco products are analyzed. In order to study the impact of raising the specific excise tax rate on excise tax revenues to the budget, a forecast model of the dependence of tax revenues from excise tax to the budget on sales of tobacco products and the average excise tax on a pack of cigarettes. The article proposes a plan for a gradual increase in the specific excise tax on tobacco products for 2021-2025. To test the hypothesis, a forecast model for the sale of cigarettes is built, taking into account the increase in the tax burden until 2025. reducing the shadow sector and supporting domestic producers. A further vector of research should be directed towards improving the excise policy to strengthen control over the production and circulation of tobacco products and their electronic labeling.
The universal and national tendencies of societal development (as a base for changes in education) have to be taking into account for ensuring of effectiveness of educational activity. The author shows several universal directions for future implicit changes of Ukrainian system of education: the growth of social development's dynamics, development of democracy, globalization, and development of modern technologies.These changes assume the formation of a new type of personality. According to this he/she has to be educated, self-sufficient, independent and democratic person with innovative thinking. From the other hand, the tasks of national educational system's development are closely connected with the problems of contemporary value system's development. This system includes such values as patriotism, national solidarity, development of our society's traditions. All these tendencies lead to formation human- and childcentrism as a crucial idea for changes in education and society. ; Для забезпечення ефективної освітянської діяльності сьогодні необхідно враховувати загальноцивілізаційні та національні тенденції розвитку суспільства, що складають підґрунтя також для сучасних змін в освіті. Автор виокремлює кілька загальноцивілізаційних напрямків, що передбачають безумовні зміни усієї системи освіти України. Серед них: зростання динаміки суспільного розвитку, розвиток демократії, глобалізація, розвиток новітніх технологій. Ці зміни вимагають формування нової людини — людини знаннєвої, людини інноваційного мислення, людини самодостатньої, вільної, демократичної особистості. З іншого боку, національні тенденції вимагають привернути особливу увагу освіти до питань формування сучасної системи цінностей, до питань патріотизму, національного єднання, а також до питань традицій нашого суспільства. Всі ці тенденції утверджують серцевинні ідеї зміни в освіті і суспільстві — людино- і дитиноцентризм.
Agents of democratic change as subjects of the political process and public actors, who stand for democratic transformation, adoption of specific regulatory changes, etc are considered. The study focuses on the topic of the agents of democratic change at the scientific level, which determines the possibility of increasing the pace of democratization of developing countries and countries that have partially gone through the path of democratization. The proactive position of youth as an agent of democratic change is revealed, for example, by the active participation of young people in social movements. The peculiarities of participation of public activists in the political process are determined. The importance of engagement with political interests and processes of not only socio-demographic groups, but also concrete individuals is discussed. Studied the institutional environment of developing countries, agents of democratic change are considered in a broad sense. Investigated the participation of women as agents of change in the processes of democratization in connection with the peculiarities of the behavior of the political elite and the transfer of political responsibility to it. Agents of democratic change as subjects of the political process and public actors, who stand for democratic transformation, adoption of specific regulatory changes, etc are considered. The study focuses on the topic of the agents of democratic change at the scientific level, which determines the possibility of increasing the pace of democratization of developing countries and countries that have partially gone through the path of democratization. The proactive position of youth as an agent of democratic change is revealed, for example, by the active participation of young people in social movements. The peculiarities of participation of public activists in the political process are determined. The importance of engagement with political interests and processes of not only socio-demographic groups, but also concrete individuals is discussed. Studied the institutional environment of developing countries, agents of democratic change are considered in a broad sense. Investigated the participation of women as agents of change in the processes of democratization in connection with the peculiarities of the behavior of the political elite and the transfer of political responsibility to it. ; Рассматриваются агенты демократических преобразований как субъекты политического процесса, и общественные акторы, выступающие с позиций демократических изменений, принятия конкретных нормативных изменений и тому подобное. Изучаются направления обсуждения темы агентов демократических изменений на научном уровне, определяются возможности повышения темпов демократизации развивающихся стран и стран, которые частично прошли путь демократизации. Раскрывается проактивная позиция молодежи как агента демократических преобразований на примере активного участия молодых людей в общественных движениях. Устанавливаются особенности участия общественных активистов в политическом процессе. Обсуждается значение ангажированности политическими интересами и процессами не только социально-демографических групп, но и конкретных лиц. Изучается институциональная среда развивающихся стран, агенты демократических преобразований рассматривается в широком смысле. Исследуется участие женщин как агентов изменений в процессах демократизации в связи с особенностями поведения политической элиты и переборки ею политической ответственности. ; Розглядаються агенти демократичних змін як суб'єкти політичного процесу, та громадські актори, які виступають з позицій демократичних перетворень, ухвалення конкретних нормативних змін тощо. Вивчаються напрямки обговорення теми агентів демократичних змін на науковому рівні, що визначає можливості підвищення темпів демократизації країн що розвиваються, та, країн, які частково пройшли шлях демократизації. Розкриваються проактивна позиція молоді як агента демократичних змін на прикладі беруть активну участі молодих людей у суспільних рухах. Встановлюються особливості участі громадських активістів у політичному процесі. Обговорюється значення ангажованості політичними інтересами та процесами не лише соціально-демографічних групп, але й конкретних осіб. Вивчається інституційне середовище країн, що розвиваються, агенти демократичних змін розглядається у широкому сенсі. Досліджується участь жінок як агентів змін у процесах демократизації у зв'язку з особливостями поведінки політичної еліти та перебирання нею політичної відповідальності.
Analysis of climate change as the latest threat to the beginning of ХХІ сentury which complicates existing dangers and enhances environmental stress and is therefore an integral part of national and international security programs. As the climate changes and their effects are characterized by a complex interplay of natural, environmental, technological, economic, political and social processes, this perspective is largely subject of Natural and economic discourse. However, today there is insufficient social and political work in which the impact of climate change on the security of world society would be considered. Climatic changes are interpreted by the author as changes directly or indirectly related to human activity, which changes the composition of the world atmosphere and complements the natural climate variability over comparable periods of time. Several ways of influencing security have been analyzed: increasing competition for access to natural resources; increasing the frequency of climatic extreme weather events and disasters, pushing people to migration on a large scale or getting illegal sources of income; violation of food production and rising food prices; reduction of energy efficiency; an increase in demand for water resources and an irregular supply of them. The focus is on individual national and international security programs that directly or indirectly relate to climate change.Key words: threats; climate change; climate security; international security; climate system; national security; weather. ; Проаналізовано зміну клімату як новітню загрозу початку ХХІ ст., що ускладнює існуючі небезпеки та посилює екологічний стрес, отож є невід'ємним елементом національних та міжнародних програм безпеки. Оскільки кліматичні зміни і їхні наслідки характеризуються складною взаємодією природничих, екологічних, технологічних, економічних, політичних і соціальних процесів, ця проблематика є предметом переважно науково-природничого та економічного дискурсу. Проте сьогодні вкрай недостатньо соціально-політичних праць, в яких розглядають впливи кліматичних змін на безпеку світового суспільства. Кліматичні зміни автор трактує як зміни, що прямо або побічно пов'язані з діяльністю людини, яка змінює склад світової атмосфери і доповнює природну мінливість клімату протягом порівнянних періодів часу. Проаналізовано декілька способів впливу на безпеку: збільшення конкуренції за доступ до природних ресурсів; зростання частоти кліматичних екстремальних погодних явищ і лих, підштовхування людей до міграції у великих масштабах або до незаконних джерел доходу; порушення технології виробництва продуктів харчування і підвищення цін на продовольство; зниження ефективності виробництва енергії; зростання попиту на водні ресурси та нерегулярне їхнє постачання. Акцентовано увагу на окремих національних та міжнародних програмах безпеки, що прямо або побічно пов'язані з кліматичними змінами.Ключові слова: загрози; кліматична безпека; кліматична дипломатія; кліматичні зміни; міжнародна безпека; кліматична система; національна безпека.
The article analyses the attempt of socio-political rethinking of global climate change within Ulrich Beck's theory of the metamorphosis. Socio-political analysis of climate change requires clarification of its methodological foundations. This article states that at the beginning of the new millennium, the social sciences have come to a point of a deep methodology crisis. Without a new methodology, the social sciences would have to declare bankruptcy in the face of the tumult of the environment which surrounds us, where what was unthinkable yesterday is real and possible today. In this critical situation, Beck sets himself the ambitious task of developing a fundamentally new methodological basis for the analysis of the modern world - the theory of the metamorphosis of the world.It is emphasized that the concept of the metamorphosis is a landmark change in the focus of our attention and our worldview. It destabilizes all the definitions of modernity. Beck calls our attention to unintentional events and processes that go largely unnoticed, mostly outside the domains of politics and democracy, as side effects of radical technical and economic modernization. They are triggers for a fundamental shock that undermines the anthropological constants of our existence in the world and our understanding of the world. The distinction between nature and society has ceased to exist.The article notes that Beck explained the significant difference between the theoretical foundations of the theory of world risk society and the new theory of the metamorphosis of the world. Where the theory of world risk society had analysed the negative side effects of the good, the new theory focuses on the positive side effects of the bad, which do not, however, automatically create a better world. Beck is constantly focusing his attention on the lack of predetermined course of events: the metamorphosis is a process that has no end. It is an open, irreversible and highly ambivalent process.Stubbornly refusing the temptation to create a new horrific scenario of climate apocalypse, Beck proposes his own analytical approach of seeking to answer the question of how climate change affects society and politics. It is necessary to set free our political and social imagination, which now faces the daunting task of encompassing the interaction and interdependence of the human, society and nature in the conditions of globalization, and the corresponding changes in the political sphere.In terms of socio-political analysis, we are faced with situations of lack of understanding, because climate change can have different and possibly opposing impacts on people's lives even within a single region, let alone between geographically remote ones. Someone wins and someone loses in different ways (including ways as yet unknown today). Accordingly, a complex multilevel model of the metamorphosis of the world emerges, which takes into account the interaction of local, regional, national and global conditions which create specific structures as a consequence of social inequalities and power relations. In order to face the challenges and risks of climate change, global society needs a large-scale, cosmopolitan, planetary-level POLITICS in the face of powerlessness of the national-international politics.The open nature of the future gives reason to speak of the particular importance of political decisions taken in response to climate threats. Choosing cooperation between countries with different levels of development, we must distinguish between the theory of dependency and the theory of cosmopolitanisation in the context of socio-political rethinking of climate change. Indeed, both theories describe global forms of historical transcontinental inequalities and asymmetric power relations. However, cosmopolitanisation forms the normative horizon of equality and justice, including climate justice. Obviously, the new horizon does not automatically reduce the asymmetry in relations between countries (Beck emphasizes that global inequality may even increase), but it would lead to the implementation of global norms of equality. It is when we consider climate catastrophes in the context of justice that the question arises of whether existing patterns of inequality and vulnerability are fair and we leave the discourse of "how to manage our risks" behind. It is when we focus on the mechanisms of creation and dissemination of the negative effects that we will see the movements which are typically invisible to everyday perception. Our scientific perspective will combine what is nationally and geographically divided, becoming "the cosmopolitan perspective".Moving from theoretical to practical, Beck acknowledges that in the (in)human conditions of existence in the early 21st century, the imperialist interconnectedness of radically unequal worlds still dominates. The reality and prospects of the metamorphosis make possible the emergence of a new imperialist order and 'climate colonialism' against the background of the continued existence of colonial patterns. There is a fundamental distinction between decision makers and risk generators, and those who suffer from these decisions and risks. However, according to Beck, we can only see this imperialist structure if we change the optics of the nation-state to a cosmopolitan perspective in the socio-political rethinking of climate change in relation to the climate justice horizon for those already living in the global world and for those who are yet to be born into it. The main change Beck proposes is to see in people and communities not the victims of the effects of climate change, but citizens whose rights must be protected.We conclude that Beck's theoretical explorations and conclusions on socio-political understanding of climate change are of utmost importance for Ukraine, where rethinking climate change has not yet become a first-order issue on the socio-political agenda. Any country's lack of attention to the major issue of climate change can be abused. Global climate risks threaten, according to Beck, both the lives of individual citizens and the sovereignty of nation states.Key words: Beck U., climate justice, climate colonialism, socio-political rethinking of climate change, the theory of the metamorphosis. ; Стаття присвячена аналізу спроби соціально-політичного переосмислення глобальних кліматичних змін у теорії метаморфозісу У. Бека. Доводиться значення теорії метаморфозісу щодо з'ясування взаємозалежності людини, суспільства, природи в умовах глобалізації і відповідним змінам у сфері політики. Наголошується, що тільки з позиції соціально-політичного аналізу кліматичних змін можна визначити нормативний горизонт кліматичної справедливості для глобального світу, побачити загрози кліматичного колоніалізму.Ключові слова: Бек У., кліматична справедливість, кліматичний колоніалізм, соціально-політичне переосмислення кліматичних змін, теорія метаморфозісу. Статья посвящена анализу попытки социально-политического переосмысления климатических изменений в теории метаморфозиса У. Бека. Доказывается значение теории метаморфозиса для выяснения взаимозависимости человека, общества, природы в условиях глобализации и соответствующим изменениям в сфере политики. Подчеркивается, что только с позиции социально-политического анализа климатических изменений можно определить нормативный горизонт климатической справедливости для глобального мира, увидеть угрозы климатического колониализма.Ключевые слова: Бек У., климатическая справедливость, климатический колониализм, социально-политическое переосмысление климатических изменений, теория метаморфозиса. The article analyses the attempt of socio-political rethinking of global climate change within Ulrich Beck's theory of the metamorphosis. Socio-political analysis of climate change requires clarification of its methodological foundations. This article states that at the beginning of the new millennium, the social sciences have come to a point of a deep methodology crisis. Without a new methodology, the social sciences would have to declare bankruptcy in the face of the tumult of the environment which surrounds us, where what was unthinkable yesterday is real and possible today. In this critical situation, Beck sets himself the ambitious task of developing a fundamentally new methodological basis for the analysis of the modern world - the theory of the metamorphosis of the world.It is emphasized that the concept of the metamorphosis is a landmark change in the focus of our attention and our worldview. It destabilizes all the definitions of modernity. Beck calls our attention to unintentional events and processes that go largely unnoticed, mostly outside the domains of politics and democracy, as side effects of radical technical and economic modernization. They are triggers for a fundamental shock that undermines the anthropological constants of our existence in the world and our understanding of the world. The distinction between nature and society has ceased to exist.The article notes that Beck explained the significant difference between the theoretical foundations of the theory of world risk society and the new theory of the metamorphosis of the world. Where the theory of world risk society had analysed the negative side effects of the good, the new theory focuses on the positive side effects of the bad, which do not, however, automatically create a better world. Beck is constantly focusing his attention on the lack of predetermined course of events: the metamorphosis is a process that has no end. It is an open, irreversible and highly ambivalent process.Stubbornly refusing the temptation to create a new horrific scenario of climate apocalypse, Beck proposes his own analytical approach of seeking to answer the question of how climate change affects society and politics. It is necessary to set free our political and social imagination, which now faces the daunting task of encompassing the interaction and interdependence of the human, society and nature in the conditions of globalization, and the corresponding changes in the political sphere.In terms of socio-political analysis, we are faced with situations of lack of understanding, because climate change can have different and possibly opposing impacts on people's lives even within a single region, let alone between geographically remote ones. Someone wins and someone loses in different ways (including ways as yet unknown today). Accordingly, a complex multilevel model of the metamorphosis of the world emerges, which takes into account the interaction of local, regional, national and global conditions which create specific structures as a consequence of social inequalities and power relations. In order to face the challenges and risks of climate change, global society needs a large-scale, cosmopolitan, planetary-level POLITICS in the face of powerlessness of the national-international politics.The open nature of the future gives reason to speak of the particular importance of political decisions taken in response to climate threats. Choosing cooperation between countries with different levels of development, we must distinguish between the theory of dependency and the theory of cosmopolitanisation in the context of socio-political rethinking of climate change. Indeed, both theories describe global forms of historical transcontinental inequalities and asymmetric power relations. However, cosmopolitanisation forms the normative horizon of equality and justice, including climate justice. Obviously, the new horizon does not automatically reduce the asymmetry in relations between countries (Beck emphasizes that global inequality may even increase), but it would lead to the implementation of global norms of equality. It is when we consider climate catastrophes in the context of justice that the question arises of whether existing patterns of inequality and vulnerability are fair and we leave the discourse of "how to manage our risks" behind. It is when we focus on the mechanisms of creation and dissemination of the negative effects that we will see the movements which are typically invisible to everyday perception. Our scientific perspective will combine what is nationally and geographically divided, becoming "the cosmopolitan perspective".Moving from theoretical to practical, Beck acknowledges that in the (in)human conditions of existence in the early 21st century, the imperialist interconnectedness of radically unequal worlds still dominates. The reality and prospects of the metamorphosis make possible the emergence of a new imperialist order and 'climate colonialism' against the background of the continued existence of colonial patterns. There is a fundamental distinction between decision makers and risk generators, and those who suffer from these decisions and risks. However, according to Beck, we can only see this imperialist structure if we change the optics of the nation-state to a cosmopolitan perspective in the socio-political rethinking of climate change in relation to the climate justice horizon for those already living in the global world and for those who are yet to be born into it. The main change Beck proposes is to see in people and communities not the victims of the effects of climate change, but citizens whose rights must be protected.We conclude that Beck's theoretical explorations and conclusions on socio-political understanding of climate change are of utmost importance for Ukraine, where rethinking climate change has not yet become a first-order issue on the socio-political agenda. Any country's lack of attention to the major issue of climate change can be abused. Global climate risks threaten, according to Beck, both the lives of individual citizens and the sovereignty of nation states.Key words: Beck U., climate justice, climate colonialism, socio-political rethinking of climate change, the theory of the metamorphosis.
У статті проаналізовано динаміку макроекономічних змін у структурі валового внутрішнього продукту (ВВП), пов'язаних з оплатою праці як складником ВВП. Пораховано показник сукупної продуктивності праці для України за досліджуваний період і проаналізовано його динаміку. Динаміка змін структури ВВП проаналізована за методою, яка передбачає визначення трьох оцінок: інтенсивність змін; швидкість змін; сталість (монотонність) змін.Сформульовано кілька узагальнень щодо еволюції сукупної продуктивності праці України та структури ВВП з погляду співвідношення між часткою оплати праці та часткою доходів, які забезпечують активи: структурні зміни ВВП відбуваються хаотично і неорганізовано; частка праці в структурі ВВП залишається далекою від ідеального співвідношення, що забезпечує конкурентність економіки; найбільші структурні зміни мали місце в останні роки 2014-2016 рр., і водночас швидкість цих змін є незначною; за подібної тенденції навряд чи в найближче десятиліття структура ВВП стане подібною до структури конкурентних економік розвинених країн; в Україні відсутня цільова структурна політики, а тому постає проблема формування і реалізації комплексної програми структурних змін, спрямованих на підвищення ефективності і конкурентності української економіки. ; The article deals with the analysis of the microeconomic changes dynamics in the Gross Domestic Product (GDP) structure, tied to the labor market, specifically with salary as an integral part of the Gross Domestic Product (GDP). The Gross Domestic Product (GDP) by income allows to analyze the influence of the human resource on the economic development.Economic growth is directly and indirectly stimulated by various factors, "gross labor output" among them. The gross labor output index (Q) is an infinite figure and allows measuring economic development in different countries despite their currency; independently from inflation; the labor output index (Q) growth means actual economic growth and the opposite. The gross labor output index for Ukraine per studied period is calculated with its dynamics analyzed.The GDP structure dynamics is analyzed using the method of three changes markers: intensity, speed and sustainability (monotony).Several conclusions were drawn on the evolution of the Ukrainian gross labor output (Q) and its GDP structure in terms of correspondence between the labor payment share and the income sustaining the actives: GDP structural changes are chaotic and disordered; the gross labor output in GDP structure was growing at some point, but during recent years this trend has changed. It remains far off the perfect correspondence supporting the competitiveness of the economy; major structural changes occurred during recent years however their speed is still insufficient; considering this, the GDP structure is unlikely to reach the competitive economies of the developed countries; Ukraine lacks the target core in politics, so the problem of introducing the structural changes aimed at increasing efficiency and competitiveness of the Ukrainian economy arises.
Сучасна акцизна політика в умовах активної трансформації тютюнового ринку має забезпечувати достатній рівень податкових надходжень до бюджету. Акцизний податок з тютюнової продукції, виробленої на території України, традиційно формує найбільшу частку у структурі акцизних податків, а саме їх оподаткування здійснюється за специфічною та адвалорною ставками. Метою статті є дослідження впливу підвищення специфічної акцизної ставки на надходження акцизного податку до бюджету. Проаналізовано основні зміни в оподаткуванні тютюнових виробів в Україні та наслідки для національних виробників тютюну і тютюнової продукції. З метою дослідженні впливу підвищення специфічної акцизної ставки на надходження акцизного податку до бюджету побудовано прогнозну модель залежності податкових надходжень від акцизного податку до бюджету від продажів тютюнових виробів та від середнього акцизу на пачку сигарет. Запропоновано заходи, що сприятимуть поступовому збільшенню доходів бюджету від акцизного податку з тютюну та тютюнових виробів, зменшенню тіньового сектору та підтримці національних виробників. ; Modern excise policy in the conditions of active transformation of the tobacco market should provide a sufficient level of tax revenues to the budget, regulate the consumption of tobacco products and its alternatives, prevent illicit trafficking in counterfeit and smuggled tobacco products, take into account the development of national tobacco legislation. experience of Community countries in the field of excise tax. Domestic excise policy faces difficult tasks - to ensure the optimal balance between achieving the goals of filling the budget and regulating the consumption of various categories of tobacco products, to support national tobacco producers and ensure public health, to pursue a course of European integration. Excise tax on tobacco products produced on the territory of Ukraine traditionally forms the largest share in the structure of excise taxes, while their very taxation is carried out at specific and ad valorem rates. The ...
У статті досліджено ставлення, обізнаність студентів-пятикурсників щодо питань інтелектуальної власності, плагіату та купівлі контрафактного товару. Розглянуто проблемні питання формування освіти як необхідної умови забезпечення демократичного суспільства. Було доведено недоцільність виключення зі списку обов'язкових дисципліни "Інтелектуальна власність". ; The article examined the relationship, the awareness of students of fifth year on the issues of intellectual property, plagiarism, buying counterfeit goods. Problem questions of formation of education as a prerequisite for a democratic society. It has been proven unreasonableness delisting mandatory discipline "Intellectual Property".
Досліджено вплив законодавчих змін на податок на прибуток підприємств, розглянуто законопроект нової моделі податку на виведений капітал та зроблено порівняльний аналіз запропонованої моделі з існуючою моделлю у Естонії. Зроблено висновки, що запропонована модель для України податку на виведений капітал є революційною та прогресивною, але є певні недоліки, тому вона вимагає певних доопрацювань. ; The effect of the legislative changes in the corporate income tax, reviewed and analyzed the bill of the new model of tax on capital derived, made a comparative analysis of the proposed model for Ukraine with the existing model in Estonia. It is concluded that the proposed model for Ukraine is a revolutionary and progressive, its implementation could lead to a simplification administration and reducing discretion, provided that the bill will not be added to the other disputed rules, there are some disadvantages, so it is necessary to correct them and to make changes to the bill before registering and acceptance.
Problem setting. The changes taking place in Ukraine are closely linked to the need to reform the system of local government and build civil society. The experience of the development of foreign countries, which have passed the path of decentralization in the initial conditions, as close as possible to the Ukrainian ones, the experience of the reform of the administrative-territorial system should be used in Ukraine. This process will be the basis for ensuring a high standard of living, access to quality services at the level of local communities.Recent research and publications analysis. Many domestic scholars have worked and are working on the problems of decentralization reform, changes in the administrative-territorial system, which directly affect the redistribution and formation of budgets of territorial units of the basic level, in particular: O.Vasylyk, I. Volokhova, V. Demyanyshyn, O. Kyrylenko, V. Averyanov, B. Adamov, G. Atamanchuk, V. Bakumenko, S. Bila, Z. Varnaliy, B. Danylyshyn, V. Knyazev , V. Kozbanenko, S. Kolomiytsev, V. Kravchenko, V. Kuybida, which is an important factor for the implementation of administrative reform in Ukraine and the avoidance of undesirable risks that may adversely affect the decentralization process in general. At the same time, the experience of foreign scholars is important: M. Horvat, D. Young, D. Kregar, who paid considerable attention to the reform of local self-government and the results of decentralization changes for community building.Highlighting previously unsettled parts of the general problem. Most scholars focus on foreign experience as a derivative for use in Ukrainian practice in order to develop methods that can be implemented only under certain conditions of economic development. The purpose of the article is to form our own theoretical generalizations about the possibility of using the experience of decentralization reforms in Latvia, Lithuania and Croatia in Ukrainian practice.Paper main body. The experiences of foreign countries in reforming the administrative-territorial system, the formation of administrative units of the basic level, the redistribution of powers among branches of government have been considered. Carrying out the decentralization reform is one of the most urgent tasks of Ukraine. The path taken by foreign countries in the framework of local government reform is different and unique. Each state carried out decentralization reform in accordance with the specifics of national, ethnic, economic, geographical and other factors that in one way or another influenced the final result of the reform. The experience of countries that in the historical context had a certain identity in economic, territorial-administrative and historical-cultural terms is important for Ukraine. Therefore, the Baltic States, countries with a post-Soviet past, which implemented the decentralization process in different ways, have been chosen for our study.In Lithuania, a country that embarked on local government reform under the strict control of the central government, the approach to territorial change was voluntary, but within clear rules governing administrative units practically the same in size and population, which eventually became economically effective communities. During the decentralization process, the state defined the powers, which were entrusted to the implementation by local authorities primarily within the social components – education, health and social care, other sectors of the economy such as economic, housing and communal, public order are performed by local governments exclusively within the needs and processes of communities.The decentralization process in Latvia took place according to a slightly different scenario. First of all, it should be noted that the territories were voluntary united without government intervention, but with certain preferences in the form of remuneration for communities united according to the plan submitted from "the above". The state delegated powers, and in the case of Latvia, first of all, of a social nature. Expenditures on education in self-government units have the largest share among others, but it should be noted that the economy and housing, communal services are given slightly broader powers, which are characterized by the provision of broad powers in the permitting systems of Latvian communities. However, the exercise of powers in health care is limited to the primary level. In addition, social housing as well as urban planning is given a special niche in the municipal authorities, which is a balance between expenditure and revenue in this area.Croatia is a state that also had a socialist past, but began the decentralization process under the occupation of a part of the territory. A country that has approached the change of administrative-territorial system with economic pragmatism, and basic self-government units are created by the method of economic factors without government intervention. Regarding the self-government expenditures of Croatia, the financing of the housing and communal services sector and the holding of recreational activities have a key role to play. Delegation of powers in the field of transport and communications is also quite important. The economic activity of local self-government is carried out on the principle of priority provision of personal needs; therefore expenditures of local budgets among the countries considered by us are approximately at the same level.The revenue part of the budgets of self-government bodies in the countries considered by us is based on the same principles – taxes on land, real estate and the main source of income – personal income tax, however, in the structure of revenues to Croatian communities, the biggest part is allocated to the housing and communal services sector, which is the generator of economic development related to the construction business in the counties (Županija) of Croatia.The path of each country in the process of administrative reform in the framework of legislative initiatives that should become significant for Ukraine has been analysed. After all, each of the states began the reform of local self-government by changing the legislation, primarily electoral to minimize local government risks at the local level, as well as local government laws as the foundation of the entire country.Based on foreign experience, the positive and negative aspects of decentralization reform have been summarized; the ways of implementing the reform in Ukraine to avoid undesirable results of decentralization completion, as well as changes in legislation, the formation of units of the basic level of self-government have been outlined. The experience of Croatia, which had to carry out a major reform during the aggression period of another state, can be especially valuable.The ultimate goal of decentralization reform is to create communities, basic units of local self-government that have to be economically viable and promising. After all, the quality of services provided to the population depends on this: educational and medical, social and administrative, landscaping, as well as quality of life of urban and rural residents.Conclusions of the research and prospects for further studies. The amount of resources at the disposal of local self-government depends on the powers vested in the central government. Accordingly, various models of administrative reform of countries that have long been focused on the command-administrative economic model were considered. The conclusion is that post-Soviet countries are oriented towards the social package, where education accounts for about a third of local government expenditures. On the other hand, in Croatia, which has taken a different path, expenditures that are comparable to the performance of national functions are quite significant, such as the provision of housing and communal services, entertainment and sports activities, transport infrastructure, and economic activity.The prospect of further research is the experience of Croatia as a country that has carried out decentralization reform under the occupation of part of the territory. ; Розглянуто зарубіжний досвід проведення реформи адміністративно-територіального устрою та децентралізації державного управління, перерозподілу повноважень, зміни у бюджетних відносинах країн Балтії та Хорватії. Зазначено, що питання децентралізації є першочерговими в умовах розвитку місцевого самоврядування та забезпечення його спроможності самостійно, завдяки власним ресурсам, вирішувати проблеми місцевого значення.
Problem setting. The changes taking place in Ukraine are closely linked to the need to reform the system of local government and build civil society. The experience of the development of foreign countries, which have passed the path of decentralization in the initial conditions, as close as possible to the Ukrainian ones, the experience of the reform of the administrative-territorial system should be used in Ukraine. This process will be the basis for ensuring a high standard of living, access to quality services at the level of local communities.Recent research and publications analysis. Many domestic scholars have worked and are working on the problems of decentralization reform, changes in the administrative-territorial system, which directly affect the redistribution and formation of budgets of territorial units of the basic level, in particular: O.Vasylyk, I. Volokhova, V. Demyanyshyn, O. Kyrylenko, V. Averyanov, B. Adamov, G. Atamanchuk, V. Bakumenko, S. Bila, Z. Varnaliy, B. Danylyshyn, V. Knyazev , V. Kozbanenko, S. Kolomiytsev, V. Kravchenko, V. Kuybida, which is an important factor for the implementation of administrative reform in Ukraine and the avoidance of undesirable risks that may adversely affect the decentralization process in general. At the same time, the experience of foreign scholars is important: M. Horvat, D. Young, D. Kregar, who paid considerable attention to the reform of local self-government and the results of decentralization changes for community building.Highlighting previously unsettled parts of the general problem. Most scholars focus on foreign experience as a derivative for use in Ukrainian practice in order to develop methods that can be implemented only under certain conditions of economic development. The purpose of the article is to form our own theoretical generalizations about the possibility of using the experience of decentralization reforms in Latvia, Lithuania and Croatia in Ukrainian practice.Paper main body. The experiences of foreign countries in reforming the administrative-territorial system, the formation of administrative units of the basic level, the redistribution of powers among branches of government have been considered. Carrying out the decentralization reform is one of the most urgent tasks of Ukraine. The path taken by foreign countries in the framework of local government reform is different and unique. Each state carried out decentralization reform in accordance with the specifics of national, ethnic, economic, geographical and other factors that in one way or another influenced the final result of the reform. The experience of countries that in the historical context had a certain identity in economic, territorial-administrative and historical-cultural terms is important for Ukraine. Therefore, the Baltic States, countries with a post-Soviet past, which implemented the decentralization process in different ways, have been chosen for our study.In Lithuania, a country that embarked on local government reform under the strict control of the central government, the approach to territorial change was voluntary, but within clear rules governing administrative units practically the same in size and population, which eventually became economically effective communities. During the decentralization process, the state defined the powers, which were entrusted to the implementation by local authorities primarily within the social components – education, health and social care, other sectors of the economy such as economic, housing and communal, public order are performed by local governments exclusively within the needs and processes of communities.The decentralization process in Latvia took place according to a slightly different scenario. First of all, it should be noted that the territories were voluntary united without government intervention, but with certain preferences in the form of remuneration for communities united according to the plan submitted from "the above". The state delegated powers, and in the case of Latvia, first of all, of a social nature. Expenditures on education in self-government units have the largest share among others, but it should be noted that the economy and housing, communal services are given slightly broader powers, which are characterized by the provision of broad powers in the permitting systems of Latvian communities. However, the exercise of powers in health care is limited to the primary level. In addition, social housing as well as urban planning is given a special niche in the municipal authorities, which is a balance between expenditure and revenue in this area.Croatia is a state that also had a socialist past, but began the decentralization process under the occupation of a part of the territory. A country that has approached the change of administrative-territorial system with economic pragmatism, and basic self-government units are created by the method of economic factors without government intervention. Regarding the self-government expenditures of Croatia, the financing of the housing and communal services sector and the holding of recreational activities have a key role to play. Delegation of powers in the field of transport and communications is also quite important. The economic activity of local self-government is carried out on the principle of priority provision of personal needs; therefore expenditures of local budgets among the countries considered by us are approximately at the same level.The revenue part of the budgets of self-government bodies in the countries considered by us is based on the same principles – taxes on land, real estate and the main source of income – personal income tax, however, in the structure of revenues to Croatian communities, the biggest part is allocated to the housing and communal services sector, which is the generator of economic development related to the construction business in the counties (Županija) of Croatia.The path of each country in the process of administrative reform in the framework of legislative initiatives that should become significant for Ukraine has been analysed. After all, each of the states began the reform of local self-government by changing the legislation, primarily electoral to minimize local government risks at the local level, as well as local government laws as the foundation of the entire country.Based on foreign experience, the positive and negative aspects of decentralization reform have been summarized; the ways of implementing the reform in Ukraine to avoid undesirable results of decentralization completion, as well as changes in legislation, the formation of units of the basic level of self-government have been outlined. The experience of Croatia, which had to carry out a major reform during the aggression period of another state, can be especially valuable.The ultimate goal of decentralization reform is to create communities, basic units of local self-government that have to be economically viable and promising. After all, the quality of services provided to the population depends on this: educational and medical, social and administrative, landscaping, as well as quality of life of urban and rural residents.Conclusions of the research and prospects for further studies. The amount of resources at the disposal of local self-government depends on the powers vested in the central government. Accordingly, various models of administrative reform of countries that have long been focused on the command-administrative economic model were considered. The conclusion is that post-Soviet countries are oriented towards the social package, where education accounts for about a third of local government expenditures. On the other hand, in Croatia, which has taken a different path, expenditures that are comparable to the performance of national functions are quite significant, such as the provision of housing and communal services, entertainment and sports activities, transport infrastructure, and economic activity.The prospect of further research is the experience of Croatia as a country that has carried out decentralization reform under the occupation of part of the territory. ; Розглянуто зарубіжний досвід проведення реформи адміністративно-територіального устрою та децентралізації державного управління, перерозподілу повноважень, зміни у бюджетних відносинах країн Балтії та Хорватії. Зазначено, що питання децентралізації є першочерговими в умовах розвитку місцевого самоврядування та забезпечення його спроможності самостійно, завдяки власним ресурсам, вирішувати проблеми місцевого значення.
The article examines the current state of the Association Agreement implementation in terms of national legislation on climate change and the protection of the ozone layer compliance with the requirements of the EU legal acts listed in Annex XXX to Chapter 6 "Environment" of that Agreement. Under the Association Agreement, such harmonization entails the need to bring national legislation into line with Directive № 2003/87/EC establishing a Community greenhouse gas emissions trading scheme by September 1, 2019 and amending Directive № 96/61/EC ~ 18 ~ ВІСНИК Київського національного університету імені Тараса Шевченка ISSN 1728-3817 as amended by Directive № 2004/101/EC; Regulation (EC) № 842/2006 on certain fluorinated greenhouse gases; Regulation (EU) № 2037/2000 on substances that deplete the ozone layer, as amended and the amendments made by the Regulation (EU) №№ 2038/2000, (EU) 2039/2000, (EU) 1804/2003, (EU) 2077/2004, (EU) 29/2006, (EU) 1366/2006, (EU) 1784/2006, (EC) 1791/2006 and (EC) 2007/899, and Decisions №№ 2003/160 /EC, 2004/232/EC and 2007/54 /EC. The analysis of the national legislation shows that Ukraine as a whole fulfilled its obligations to adapt national legislation to the EU legislation in terms of setting up a monitoring system, reporting and verification of greenhouse gas emissions. The Law of Ukraine "On the Basics of Monitoring, Reporting and Verification of Greenhouse Gas Emissions" was adopted on 12 December 2019. The law comes into force on 1 January 2021. At the same time, it is necessary to adopt by-laws to ensure the effectiveness of the provisions of the aforementioned Law, since as of 1 April 2020 no legislative act has been adopted in its development. Ukraine has also fully fulfilled its obligations to implement the provisions of Regulation (EC) № 2037/2000 on substances that deplete the ozone layer and the provisions of Regulation (EC) № 842/2006 of the European Parliament and of the Council on certain fluorinated greenhouse gases. The Law of Ukraine "On Regulation of Economic Activity with Ozone-Depleting Substances and Fluorinated Greenhouse Gases" was adopted on 12 December 1 2019. The law comes into force on 27 June 2020. The article proves that the legal acts, necessary to introduce internal greenhouse gas emission allowance trading scheme and other market and non-market greenhouse gas emission reduction instruments of these gases in accordance with Ukraine's obligations under the Association Agreement have not yet been adopted. Also there is the necessity to make amendments to the Regulation on the Interagency Commission on Implementation of the United Nations Framework Convention on Climate Change, approved by the Cabinet of Ministers of Ukraine Decree № 583 of April 14, 1999, to extend its tasks in accordance with the provisions of the Paris Agreement. Keywords: the Association Agreement; climate and ozone protection; fluorinated greenhouse gases; monitoring of greenhouse gas emissions; ozone-depleting substances; reporting of greenhouse gas emissions; verification of greenhouse gas emissions.
The importance of the technological revolution for the progress of society and the state, as well as the threats it causes to social policy, are emphasized. The emphasis is on the likelihood of significant changes in the labor market through the introduction of robotic technology and the emergence of a platform economy. It is emphasized that the latest technologies are radically changing the structure of employment and other areas related to the social policy of the state. Attention is drawn to the need for greater attention from emerging countries on the effects of technological advancement, as they can deepen inequalities and foster social tension. It is argued that in the short term, technology will determine the boundaries of social policy. It is stated that in the conditions of changes in the labor market, the institute of the welfare state may be faced with the challenge of financial insolvency to fulfill its obligations. Therefore, the authors draw attention to the reform scenarios: the introduction of a tax on robotic machinery, the introduction of unconditional basic income, the improvement of taxation of income derived from the functioning of the platform economy, etc. It is emphasized that technological advances can also reduce social costs: technical innovation will make it easier to care for the elderly and the sick; available advanced medical technologies will facilitate rapid diagnosis and recovery, and the like. It was stated that it is advisable for governments to review the financial base of the welfare state as soon as possible, in order to prevent a significant budget deficit.The authors emphasize that technological advances open both new opportunities and increase risks for the welfare state. If governments introduce technological innovation taxes, tax new forms of income for citizens, the prospect of preventing erosion of existing social protection systems is not ruled out, and digital structural changes can even strengthen the sustainability of public finances. ; Наголошено на значенні технологічної революції для прогресу суспільства та держави, а також на тих загрозах, які вона зумовлює для соціальної політики. Акцентовано на ймовірності значних змін на ринку праці через впровадження роботизованої техніки та появи платформової економіки. Підкреслено, що новітні технології кардинально видозмінюють структуру зайнятості та інші сфери, пов'язані зі соціальною політикою держави. Звернено увагу на потребу більшої уваги новітніх держав до питань наслідків технологічного прогресу, оскільки вони можуть поглибити нерівності, сприяти росту соціальної напруги. Аргументовано, що в близькій перспективі технології будуть визначати межі соціальної політики. Висловлено застереження, що в умовах змін на ринку праці інститут соціальної держави може опинитися перед викликом фінансової неспроможності для виконання взятих на себе зобов'язань. Відтак автори звертають увагу на сценарії реформ: запровадження податку на роботизовану техніку, впровадження безумовного базового доходу, удосконалення оподаткування доходів, отриманих від функціонування платформової економіки та ін. Підкреслено, що водночас технологічний прогрес може й зменшити витрати на соціальну сферу: технічні інновації спростять догляд за людьми похилого віку та хворими; доступні передові медичні технології сприятимуть швидкій діагностиці та одужанню тощо. Констатовано, що урядам доцільно якнайшвидше переглянути фінансову основу соціальної держави, щоб запобігти значному дефіциту державного бюджету.Автори підкреслюють, що технологічний прогрес відкриває як нові можливості, так і посилює ризики для соціальної держави. Якщо уряди впроваджуватимуть податки на технологічні новації, налагодять оподаткування нових форм отримання громадянами доходів, то не виключена перспектива запобігання ерозії чинних систем соціального захисту, а цифрові структурні зміни можуть навіть посилити стійкість державних фінансів.
The importance of the technological revolution for the progress of society and the state, as well as the threats it causes to social policy, are emphasized. The emphasis is on the likelihood of significant changes in the labor market through the introduction of robotic technology and the emergence of a platform economy. It is emphasized that the latest technologies are radically changing the structure of employment and other areas related to the social policy of the state. Attention is drawn to the need for greater attention from emerging countries on the effects of technological advancement, as they can deepen inequalities and foster social tension. It is argued that in the short term, technology will determine the boundaries of social policy. It is stated that in the conditions of changes in the labor market, the institute of the welfare state may be faced with the challenge of financial insolvency to fulfill its obligations. Therefore, the authors draw attention to the reform scenarios: the introduction of a tax on robotic machinery, the introduction of unconditional basic income, the improvement of taxation of income derived from the functioning of the platform economy, etc. It is emphasized that technological advances can also reduce social costs: technical innovation will make it easier to care for the elderly and the sick; available advanced medical technologies will facilitate rapid diagnosis and recovery, and the like. It was stated that it is advisable for governments to review the financial base of the welfare state as soon as possible, in order to prevent a significant budget deficit.The authors emphasize that technological advances open both new opportunities and increase risks for the welfare state. If governments introduce technological innovation taxes, tax new forms of income for citizens, the prospect of preventing erosion of existing social protection systems is not ruled out, and digital structural changes can even strengthen the sustainability of public finances. ; Наголошено на значенні технологічної революції для прогресу суспільства та держави, а також на тих загрозах, які вона зумовлює для соціальної політики. Акцентовано на ймовірності значних змін на ринку праці через впровадження роботизованої техніки та появи платформової економіки. Підкреслено, що новітні технології кардинально видозмінюють структуру зайнятості та інші сфери, пов'язані зі соціальною політикою держави. Звернено увагу на потребу більшої уваги новітніх держав до питань наслідків технологічного прогресу, оскільки вони можуть поглибити нерівності, сприяти росту соціальної напруги. Аргументовано, що в близькій перспективі технології будуть визначати межі соціальної політики. Висловлено застереження, що в умовах змін на ринку праці інститут соціальної держави може опинитися перед викликом фінансової неспроможності для виконання взятих на себе зобов'язань. Відтак автори звертають увагу на сценарії реформ: запровадження податку на роботизовану техніку, впровадження безумовного базового доходу, удосконалення оподаткування доходів, отриманих від функціонування платформової економіки та ін. Підкреслено, що водночас технологічний прогрес може й зменшити витрати на соціальну сферу: технічні інновації спростять догляд за людьми похилого віку та хворими; доступні передові медичні технології сприятимуть швидкій діагностиці та одужанню тощо. Констатовано, що урядам доцільно якнайшвидше переглянути фінансову основу соціальної держави, щоб запобігти значному дефіциту державного бюджету.Автори підкреслюють, що технологічний прогрес відкриває як нові можливості, так і посилює ризики для соціальної держави. Якщо уряди впроваджуватимуть податки на технологічні новації, налагодять оподаткування нових форм отримання громадянами доходів, то не виключена перспектива запобігання ерозії чинних систем соціального захисту, а цифрові структурні зміни можуть навіть посилити стійкість державних фінансів.
