ПРАВОВІ ЗАСАДИ ОТРИМАННЯ ТА ВИКОРИСТАННЯ МІЖНАРОДНОЇ ТЕХНІЧНОЇ ДОПОМОГИ В УКРАЇНІ

Abstract

This scientific article considers the legal basis for obtaining and using international technical assistance in Ukraine, as well as its taxation and customs regulation. It is determined that international technical assistance is one of the types of foreign economic assistance coming to Ukraine from foreign donors - foreign countries and international organizations. The system of subjects of legal relations in the field of attraction and use of foreign investments consists of the following subjects: beneficiary, executor, responsible person, development partner, civil society institutions, project coordinator (program), recipient, subcontractor. The procedure for attracting international technical assistance is as follows: 1. Ministries, other central and local executive bodies, the Council of Ministers of the Autonomous Republic of Crimea shall submit requests to the Secretariat of the Cabinet of Ministers of Ukraine for attracting international technical assistance; 2. The Secretariat of the Cabinet of Ministers of Ukraine analyzes the submitted requests for compliance with tasks and measures; 3. The beneficiary or potential recipient in case of receipt of proposals from the development partner to initiate a project (program) informs the Secretariat of the Cabinet of Ministers of Ukraine, makes a request to the development partner in accordance with its requirements and submits a copy to the Secretariat of the Cabinet of Ministers. An important basis for the possibility of implementing projects (programs) of international technical assistance is the accreditation of their executors (legal entities - non-residents). Exemption from taxation of international technical assistance also applies to excise tax. International technical assistance from the G8 Global Partnership against Proliferation of Weapons and Materials of Mass Destruction is exempt from taxation. International agreements are an important source of legal regulation of international technical assistance. Based on the analysis of the legislation of Ukraine, the practice of attracting, using and monitoring international technical assistance in Ukraine, it is possible to conclude that it is necessary to adopt the Law of Ukraine "On International Technical Assistance".