European Integration Aspirations Research Articles

Забезпечення поступального розвитку агропромислової сфери харківської області в контексті стратегії смарт-спеціалізації

As of the beginning of 2022, Ukraine was defined as a country with a robust agricultural economy. Along with the growth of such economic indicators as the share in the structure of GDP, investments, gross value added, and the share in paid taxes, the percentage of agricultural products in the structure of exports has increased. As one of the largest suppliers of farm products to the world market, Ukraine essentially played the role of guarantor of world food security. In the context of Ukraine's European integration aspirations and obtaining the status of a candidate state for membership in the European Union, the issue of studying the principles of smart specialization policy, which in the EU countries currently acts as an effective means of encouraging regions to adopt a more strategic approach to their development, is becoming relevant. Stra-tegic development programs in Ukraine's regions are mainly aimed at ensuring the sustainable development of industries, often neglecting agriculture's economic role and investment attractiveness. Before the full-scale military invasion, the Kharkiv region had a powerful resource potential, formed mainly through implementing innovations. A relatively high level of development was demonstrated by manufacturers of industrial goods (mainly in mechanical engineering, pharma-ceuticals, and IT technologies) and in the agri-food sector. Their joint efforts with numerous research institutions and uni-versities will contribute to the progressive development of the region by forming a synergistic effect. At the regional level, good specialization of the agri-food sector is considered a strategy for effective interaction of business entities, scientific insti-tutions, state authorities, etc., to ensure progressive development of both individual enterprises and agro-industrial struc-tures created with the help of integration links by including elements of the value chain. Creating a favorable investment climate in the region and political and organizational support will allow business structures to align their interests with regional and national interests. Keywords: smart specialization, progressive development, agro-food sector, food security, rural areas, innovations, investments.

Organizational and legal mechanism for ensuring EU migration security

Introduction. Modern security threats are becoming more and more widespread in the world, intensifying within the borders of the European Union. Migration is increasingly viewed through the prism of security in a particular country or even in the entire region, such as, for instance, European Union. Problem. Ukraine’s European integration aspirations make it necessary to study the common immigration policy of the European Union through the prism of the organizational and legal mechanism for ensuring security in this area. The aim of the study is to define the common immigration policy of the European Union through the prism of the organizational and legal mechanism for ensuring security in this area, as well as formulating proposals for its improvement. Methods. The methods of legal analysis, historical, and systemic analysis are applied. Results. The creation of the Schengen area with a common external border and no internal borders necessitated the adoption of EU supranational legislation, in particular to guarantee the security of this area. Since the Tampere Program in 1999, all five-year development plans have emphasized the security dimensions of migration. The Frontex agency was created to fulfill the goals of the EU’s common immigration policy and to strengthen the protection of the EU’s external border. The intro­duction of data collection systems contributes to the identification of persons and early warning and prevention of threats. Conclusions. In order to strategically reduce the risks associated with migration, it is important to strengthen the protection of the external border of the EU, intensify the control of the influx of citizens of third countries, and ensure an adequate integration policy. In particular, it is necessary to improve tools for data collection and processing, develop and implement new technologies for detecting illegal migrants, ensuring security at external and internal borders; improve integration policy. Only a compre­hensive approach to improving the organizational and legal mechanism for ensuring migration security will help to cope with modern challenges and threats that may cause migration flows to the EU.

COMMISSIONER IN CASES OF THE EUROPEAN COURT OF HUMAN RIGHTS AS A PUBLIC SERVICE SUBJECT

The article defines and substantiates the legal statu of the Commissioner in the cases of the European Court of Human Rights according to the criteria and classifications presented in scientific sources. It has been established that the system of public positions, whose activities are aimed at ensuring and realizing the rights and freedoms of man and citizen in Ukraine, has not yet received a comprehensive and comprehensive study. Most institutes in this field work separately and unconsolidated. It was found that the rapid development of national legislation in the field of public service demonstrates, on the one hand, the European integration aspirations of our state to create an effective system of managers who solve problems both at the national and municipal levels, and on the other hand, the desire to consolidate all European innovations in the national legislation and the public service of Ukraine without any scientific (systemic) justification of their place and role in the already existing national system of public power. The analysis of the provisions of the current legislation on public service and scientific sources, which are devoted to the types of public service and the status of public servants in the system of executive authorities, made it possible to conclude that the position of Commissioner for the cases of the European Court of Human Rights belongs to political positions in the system of executive authorities. This is caused by the following factors: 1) the legal status of the Commissioner in the cases of the European Court of Human Rights does not correspond to the characteristics and requirements that are inherent and put forward to civil servants, persons in the patronage service and professional service; 2) the legislator has repeatedly equated the status of the European Court of Human Rights Commissioner with the status of the Deputy Minister of Justice of Ukraine, who is recognized by the Law of Ukraine “On Central Bodies of Executive Power” as a political employee in the system of bodies of executive power. It is proposed to enshrine the following definition in the national legislation: “The European Court of Human Rights Commissioner is a person who holds a political position in the Ministry of Justice, who is entrusted with the authority to represent Ukraine in the European Court of Human Rights during the consideration and resolution of cases of violations of the Convention on the protection of human rights and fundamental freedoms, on the coordination of the implementation of decisions of the European Court of Human Rights and on informing the Committee of Ministers of the Council of Europe about the progress of its implementation”.

FINANCIAL BENEFIT IN TRADE AND ECONOMIC RELATIONS BETWEEN UKRAINE AND THE EU

The relevance of the research topic is accompanied by the importance of generalization and scientific substantiation of certain aspects of the functioning of trade and economic relations between Ukraine and the European Union, the place of the state in modern global processes with the aim of drawing lessons and outlining further tasks of state building and highlighting problematic issues and features of the country’s current state. The article describes the stages of the formation of relations between Ukraine and the European Union, examines the state, problems and prospects of the implementation of Ukraine’s European integration aspirations. The main external and internal factors of the formation of the foundations of the European integration policy of Ukraine are systematically considered. The main consequences of the functioning of the free trade zone between Ukraine and the European Union have been studied. The influence of the deepened free trade zone on the economic development of Ukraine and national priorities is analyzed. It is emphasized that the main goal of Ukraine is to create conditions for joining the community of developed European countries through large-scale internal transformations. Ukraine’s trade and economic relations with the European Union have become an inevitable political reality. European guidelines have become a practical reflection of a number of decisions and actions of official bodies of the Ukrainian state and the European Union. Attention is drawn to the fact that in the current foreign and domestic political situation, Ukraine’s relations with the European Union are extremely important in this regard. It is not only about more or less active relations with a more powerful foreign partner, but also about Ukraine’s ability to make strategic decisions for the future, which depends on the state’s position and role in the new international order.

Main aspects of Moldovan-Georgian relations

Main aspects of Moldovan-Georgian relations

THE FORECAST OF CORRUPTION IMPACT ON STATE'S ECONOMIC SECURITY

The article assesses and forecasts the impact of corruption on the state's economic security. By using theoretical and historical analysis the paper substantiates the relevance of studying the corruption influence on the state's economic security in war conditions and establishes the importance of such activity in the conditions of Ukraine's European integration aspirations. The article reveals the main reasons for the high level of corruption and the corruption of the highest-level officials. Moreover, the article offers a methodology for assessing the impact of corruption on the economic security of the state and forecasting the level of this impact. The methodology consists in calculating the values of several indicators that reflect the impact of corruption on public activity and the effectiveness of anti-corruption measures and forecasting the value of these indicators for the future period to establish the level of influence of corruption on the economic security of the state. Because of using the methodology, the paper calculates the index of perception of corruption in Ukraine in dynamics and contains a forecast of its value for the period of 2023-2027. Therefore, the study determined the level of the shadow economy in Ukraine and the forecast for the period of 2023-2027. Moreover, the article calculated the index of ease of doing business in Ukraine, and its forecast for the next 5-year period. The final stage of the analysis was the establishment of the dynamics of the index of economic freedom for business representatives in Ukraine, in addition to the feasibility of forecasting this index for the period 2023-2027. The results of empirical calculations made it possible to establish the level of influence of corruption manifestations on the state's economic security during the war. Accordingly, forecasting the values of these indicators makes it possible to assess post-war trends and their impact on the state's economic security in order to counter potential threats and eliminate them in a timely manner.

Ukrainian experience of thepedagogical training of medical specialists in the context of European integration processes

Modern European integration aspirations of Ukraine cover various aspects of social development, in particular medicine. Research the newest methods of training medical workers for the Ukrainian system of training medical workers is an extremely relevant topic. The purpose of the article is to analyze the Ukrainian experience of the peculiarities of pedagogical training of medical workers in the context of European integration processes. The main methods used in the work are general scientific methods (synthesis, analysis, deduction, and induction). The results determined the essence of the main pedagogical components used in the structure of the professional education of medical workers. The peculiarities of the formation of the pedagogical competence of medical workers in the light of European integration were separately investigated, attention was paid to its main elements, which are important to introduce into the Ukrainian training system and which meet the requirements of the Bologna system. The social and practical aspects of pedagogical training of medical workers, which are already applied as a result of European integration processes in the education of Ukraine, are characterized. The conclusions emphasize the need for further transformations in the field of training medical workers, in connection with the further use of European experience.

Taxonomy of Objects for Sustainable Financing for Risk Management System Simulation

Introduction. The post-war reconstruction of Ukraine's economy should be carried out on the principles of sustainable development and include the implementation of "green" technologies in various sectors in order to rationally use available natural resources and reduce the harmful impact on the environment. There are already active discussions carried out among economists and financiers about how the existing financial system will facilitate the transition to a green economy and increase the mobilization of public and private resources for investments in projects on sustainable development. The Ukraine’s European integration aspirations encourage researchers to study the experience of the European Union in creating a unified pan-European system of classification of sustainable economic activities ("EU taxonomy") and adapt them to the national characteristics in order to direct green investments to those activities that are important for achieving the goals of the European Green Deal. The above actualizes the problem of effective use of "sustainable" financing mechanisms in the implementation of programs and projects for the recovery of the economy of Ukraine in the post-war period. The purpose of the article is to adapt the European experience to improve the taxonomy of objects of sustainable financing of reconstruction projects for national economy in the post-war period and to develop methodical approaches to risk management of investment projects of sustainable development using modern mathematical apparatus. Attained results. The principles and ESG-factors of sustainable financing are summarized; the prerequisites for evaluating of sustainable development investment projects are identified using the proposed system of measures, indicators and indices of sustainable development. A structural model of the ESG risks and credit risks interrelationships through the prism of the economic activity of sustainable investment subjects is proposed. The necessity of creating a digital platform for collecting and processing ESG data, based on which it is expedient to evaluate sustainable development investment projects in the system of "region-enterprise-industry" relationships, has been proved. A set of ESG risk assessment methods and models was formed and a decision tree was developed for the selection of sustainable development investment projects, taking into account the taxonomy of sustainable economic activity and regional development priorities in the post-war period using screening and scoring models. Conclusions. The application of the proposed principles, factors, indices and indicators of sustainable development allow to develop a new theoretical and methodological approach to assessing the risks of sustainable financing. The performed analysis of the screening and scoring procedures has justified a conclusion about the need of using the optimization theory for complex socio-ecological and economic systems together with various mathematical methods based on modern digital platforms in order to perform a comparative analysis of projects in the integrated system of "region-enterprise-industry" factors. This approach can justify the selection of attractive projects in terms of their financing that will contribute to the reduction of harmful effects on the environment, as well as to effective risk management during their implementation. Keywords: sustainable finance, taxonomy of sustainable investment objects, ESG-factors, ESG-data, screening and scoring of sustainable development investment projects.

Financial market indicators in the context of European integration

Introduction. The application of the European experience of financial market indicators is an actual subject of research for Ukrainian scientists in connection with Ukraine's European integration aspirations. However, the conditions and realities of financial activity in Ukraine are excellent, so the tendency towards blind borrowing needs to be adjusted. The modern financial system of Ukraine is an extremely powerful component of the country's economic body, but there are many questions regarding the increase in the rate of economic instability, especially against the background of Russian military aggression. To further improve the functioning of the financial sphere, the use of financial indicators (opportunities to analyze the system) will become extremely relevant. The purpose of the paper is to investigate European indicators of the financial market that can be used in Ukraine in the conditions of compliance with the course of European integration. Research results. In the paper researched the most popular European interest rate indicators, which are used to determine the cost of long-term lending. The existence of reliable financial indicators is a key condition for the development of the financial market, which makes it possible to influence the mechanisms for determining financial risks. The paper draws attention to the prospects of financial regulation in the conditions of the Eurozone (if Ukraine joins the use of a single common currency) and the possibilities of modern standards of banking regulation. At the same time, there is a need for a strong response to fraud attempts. In particular, in the Federal Republic of Germany, contributors and the indicators declared by them are strictly controlled. Since 2016, EU countries have applied criminal liability for manipulation attempts. Conclusions. Turning to the European experience of using financial indicators is relevant for Ukraine, especially in view of European integration aspirations. However, in order to meet modern requirements, there is a need to update the regulatory and legislative framework. Specific measures for reforms can become a separate object for research.

WITHDRAWAL FROM THE ISTANBUL CONVENTION IN THE CONTEXT OF THE EUROPEAN INTEGRATION ASPIRATIONS OF THE REPUBLIC OF TÜRKIYE

The Council of Europe Convention on preventing and combating violence against women and domestic violence opened for signature in 2011 in Istanbul, Türkiye, and has been known as the most comprehensive international agreement advocating the prevention, prosecution, and elimination of violence against women and domestic violence. As of September 2022, 44 CoE member states, including all the EU countries, as well as the European Union itself as an international organization, are signatories to the Convention. The 2017 official signing of the Convention by the EU as a whole testified to the acceptance by Brussels of the former’s role as of an authoritative international legal instrument establishing all-European norms in this area. The degree of Türkiye’s involvement in its instrumentalization naturally derives from the international agreement’s unofficial name – the Istanbul Convention. The Republic of Türkiye was the first country to sign the Convention in 2011 with a unanimous vote of the parliament, and later in 2012 expressed its consent to be bound hereby. The decision of President Erdoğan to denounce the international agreement bearing the name of Türkiye’s largest city, adopted in 2021, has caused surprise and concern amid the international political and human rights community. The European Union was no exception; the move has been interpreted as a negative signal in terms of the state’s commitment to its obligations to ensuring the rights of women and girls, as well as guaranteeing basic human rights, democracy, and the rule of law at large, given Türkiye’s status of EU membership candidate. Meanwhile, the so-called Istanbul Convention has not yet passed the ratification procedure in individual EU countries, as well as within the European Union per se. Likewise, the Convention’s international legal stance remains volatile since most participating states have granted it the status as part of national legislation with a number of reservations. This article addresses the following question: whether Türkiye’s withdrawal from the Istanbul Convention may be considered a demonstrative political message of official Ankara impeding the country’s European integration aspirations.

ОСОБЛИВОСТІ ПРАВОВОГО РЕГУЛЮВАННЯ УРБОЕКОЛОГІЧНИХ ВІДНОСИН У ДОБУ РОСІЙСЬКО-УКРАЇНСЬКОЇ ВІЙНИ

The article is devoted to the analysis of the features of the legal regulation of urban-ecological relations during the russian-Ukrainian war (2014-2022). It has been revealed that the directions of development of the system of urban-ecological security, laid down in the current strategies of the national, sectorial, and regional levels, without taking into account the unprecedented military impact on the environment, should be considered rather fragmented and not fully in line with the European integration aspirations of Ukraine. It was revealed that the formation of the legal framework for urban-ecological relations at the level of individual cities and urban facilities took place before the start of full-scale aggression, mainly in areas related to water supply and water resources, protection of atmospheric air and historical monuments, land use, landscaping, urban monitoring, digitalization, cross-border cooperation. In the case of a techno- or anthropogenic impact, it is proposed to proceed from the presence of a composition of impact relations, in which the active action of the subject of influence (the subject of the origin of the impact) on the object of influence can have consequences for the subject of perception (the subject affected by the influence) through the object of perception. The prospects for the legal regulation of relations on compensation for environmental damage and damage caused by military influence, which are accompanied by a certain inconsistency, are given. In particular, after the adoption of relevant normative legal acts of a sub-legal nature, the question arose of consideration of laws on: 1) compensation for damage caused to the victim as a result of armed aggression, 2) legalization of loss calculation methods in accordance with internationally recognized ones, 3) the mechanism of confiscation of the property of the aggressor country in order to carry out work on the restoration of Ukraine, 4) digitalization of data on the damage caused and the profile of the victim.

Інструментарій збереження та розвитку інтелектуального кадрового потенціалу промисловості України

The problems associated with the total loss of the industrial potential of Ukraine, caused by the full-scale invasion of Russia into Ukraine, have deepened even more due to the intensification of migration processes and the outflow of professional personnel. The most important lever of the post-war recovery of the industry should be the rational realization of its most valuable capital – the intellectual resource. Therefore, the issue of preserving, consolidating, and developing the intellectual potential of industry has become an acute issue for our country today. The article examines the problems and peculiarities of the intellectual personnel potential development of Ukraine’s industry, exacerbated by the collapse of industrial production, the loss of qualified workers, the strengthening of migration processes, the lagging of professional education from modern production requirements, the decline in the prestige of engineering professions, and the non-availability of the priority of the STEM approach in national professional education. The authors focus on the rapid development of technologies, which increases the requirements for acquiring modern knowledge, professional qualifications, competencies, and the opportunity to receive life-long education. Ukraine’s European integration progress needs to consider the foreign experience of cooperation between education and business to improve the qualifications of personnel and support the intellectual personnel resource in implementating the policy for the development of STEM disciplines and the involvement of young people in national programs to eliminate gaps in skills and knowledge. The subject of the study is the development of proposals for state bodies regarding the preservation, consolidation, and development of the intellectual resource of industry in the post-war reconstruction of the country. The purpose of this publication is to determine how to preserve and develop the intellectual personnel potential for the post-war recovery of the industry, considering the implementation of Ukraine’s European integration aspirations regarding the development of personnel competencies, skills, and abilities.

European research area: a new stage of development and opportunities for integration of Ukraine in the war and post-war periods

Ukraine’s European integration aspirations, granting our state the status of a candidate for EU membership, as well as the need for financial, technological, managerial, and other assistance from the EU, in particular in the post-war restoration of the field of research and innovation, actualize the task of accelerating its integration into European Research Area (ERA). The article aims to analyze the current stage of development of the European Research Area in the context of the new strategic goals of the EU and, considering this and the war conflict in Ukraine, to identify opportunities for expanding cooperation between Ukraine and the EU in the field of research and innovation, deepening its integration into the ERA as a source of post-war reconstruction, stabilization and advanced innovative development of the national economy. It is shown that the war unleashed by the Russian Federation against Ukraine led to the formation of a new normal in international scientific cooperation and served as a trigger for the development of a self-sufficient pan-European innovation ecosystem that would more closely connect science and industry and be able to solve global challenges. The essence of a new European Innovation Agenda is highlighted, in the implementation of which the central place is given to the European Research Area. An idea of the ERA and the main results of its implementation in the EU over twenty years are revealed. The features of the current stage of development of the ERA and its priorities in the context of the new strategic agenda of the EU are defined. An analysis was made of the fundamental documents that should guide the EU member states in the field of research and innovation – a Pact for research and innovation and the ERA policy agenda for the period 2022-2024. The key features of the current program period of the EU development are identified. The article focuses on the main tools and initiatives aimed at bringing the EU closer to its strategic goals: smart specialisation strategies, mission-oriented innovation policy, Partnerships for regional innovations. According to the results of summarizing the initiatives in support of Ukrainian scientists and innovative entrepreneurs, introduced by the European Commission in response to the military aggression of the Russian Federation against Ukraine, taking into account the new strategic plans and goals of the EU in the context of global geopolitical changes, opportunities were identified and proposals were made to expand cooperation between Ukraine and the EU in research and innovation during the war and post-war periods. Their implementation will make it possible to increase Ukrainian presence in the ERA as a condition for ensuring its post-war innovative growth and prosperity for the long term.

Митна політика України в контексті сучасних суспільних викликів

Митна політика України в контексті сучасних суспільних викликів

The Role of Fiscal Mechanism in Regulation of Households’ Investment Activity in EU Countries and in Ukraine

The fiscal mechanism, which serves as a means of implementing fiscal policy, thanks to the organisation of fiscal relations by changing the mechanisms for the formation of budget revenues and expenditures, directs the established fiscal interrelationships, manages the channels of passage and directions of fiscal flows, specifies the proportions of the distribution of financial resources and, thus, ensures regulation investment activity of households. For Ukraine, in the context of its European integration aspirations, the study of the impact of the components of the fiscal mechanism, namely taxes, on the implementation of household investments in the EU countries becomes particularly relevant. Therefore, the purpose of this study was to form a holistic view of the elements of the fiscal mechanism that cause changes in investment processes at the micro level in the EU countries and in Ukraine, as well as to perform correlation and regression analysis to identify the quantitative impact of the fiscal mechanism on the investment activity of households. During the study, the Ukrainian and European practices of taxation of the population is considered and the total tax burden on individuals in the EU countries and in Ukraine is calculated. A correlation and regression analysis of the impact of elements of the fiscal mechanism on household investments in the EU and Ukraine was carried out, which showed that the scale of their taxation had the greatest impact on the implementation of citizens' investments, while the overall tax burden played a secondary role in regulating investment processes at the micro level. As a result of the study, it was proved that in Ukraine, to increase the investment activity of households, it is necessary to consider the practices of EU countries and improve those elements of the fiscal mechanism that have the greatest regulatory impact on investment. Such a part of the fiscal mechanism is taxes, especially in terms of effective provision of tax benefits.

Administrative and procedural guarantees of subjective public rights under military state

The scientific article is devoted to the study of the problems of guaranteeing subjective public rights with the help of administrative and procedural means. The purpose of the article is to study the normative legal acts adopted by the legislative and executive authorities, which introduced changes in the procedure for the exercise by individuals of their rights and performance of duties in the field of public administration; finding out whether the adopted acts ensure the operation of the principles of administrative procedure; analysis of changes in the legal regulation of the procedure for the provision of administrative services; formulation of conclusions on the state of administrative and procedural support for the implementation of subjective public rights in a state of martial law; determining the vectors for further legislative renewal of the institute of administrative procedure, taking into account Ukraine's European integration aspirations. It was stated that in Ukraine, despite the active formation and development of administrative and procedural legislation, there is no general law on administrative procedure, which should enshrine the basic principles and rules that guarantee the right of a private person to proper administration, and the public administration is bound by instructions to act in accordance with the best European standards. The resolutions adopted by the Cabinet of Ministers of Ukraine were analyzed, which changed the procedure for providing administrative services, introduced features of the implementation of a number of subjective public rights. The drafts of some legislative acts have been studied, proposals have been made to improve their content, taking into account the principles of administrative procedure. Based on the results of the study, conclusions were drawn about the leading role of the Cabinet of Ministers of Ukraine in the legal regulation of the administrative procedure, due to the requirements of martial law; the toolkit of administrative and procedural regulation in the conditions of martial law is given, which includes: the extension of the validity of documents, the simplification of administrative proceedings, the digitalization of communication and documents, the extraterritoriality of the competence of administrative bodies, the more active use of interoperability as an opportunity for interaction between public registries, the abolition of aggravating procedures; the necessity of introducing the rules of administrative procedure into the legal field of Ukraine is emphasized, and the possibility of using some tools of administrative and procedural provision of the rights of a private person, applied in martial law, to regulate public relations in peacetime is presumed.

The latest imperatives for the transformation of the EU budget system

Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, environmental and other security threats, European integration ambitions of Ukraine and other Eastern European countries, there is a markedly growing cognitive interest in various aspects of the EU’s functioning, including its financial and budgetary provisions. Analysis of recent research and publications. There are many attempts by European scientists to interpret and justify the structure of the revenues and expenditures of the EU budget. Materials and methods. The study is based on a systematic approach and is carried out using methods of empirical, historical-comparative, structural analysis, financial and statistical, graphic and some other general scientific methods. Results. In addition to structural composition of two parts inherent in any budget – revenue and expenditure – the EU budget system is cha-racterized by the presence of a number of additional elements and mechanisms due to the supranational features of its formation and dynamic target guidelines for the development of the integration association itself. In recent years, it has undergone significant transfor-mations. In order to promote accelerated post-pandemic recovery, an unpre¬cedented financial instrument «New Generation EU» has been created in the EU. Such new financial instruments as the Recovery and Resilience Facility, InvestEU and RescEU programs. Conclusions. The EU’s system of political priorities has been significantly transformed in recent years under the influence of the latest challenges and threats. From the fiscal point of view it improves the chances for Ukraine to implement its European integration aspirations after 2027.

Legal Nature and the Ratio of the Categories "Public Authority", "Public Administration" and "Public Administration" in the Modern Doctrine of Administrative Law

The article examines the essence of public authority, public administration and public administrating as legal categories, defines their relationship as a basis for forming an optimal model of public authority in Ukraine in accordance with democratic principles of state formation, which is relevant in modern conditions, given the need to bring the organization of public authorities to European standards in light of Ukraine's European integration aspirations, its transition to a European civilizational model of public law institutions. The purpose of this study was to analyse the essence of the concepts of “public authority”, “public administration” and “public administrating”, and to investigate the relationship between these legal categories in modern administrative law. To achieve this goal, the study used general philosophical, general scientific methods of scientific knowledge (dialectical, analysis, abstraction, system), specific methods of scientific knowledge (comparative law (comparative), historical law), and special legal methods (formal legal, system-structural, activity). As a result of the study of the essence of the legal categories “public authority”, “public administration” and “public administrating” proposed their own definitions of these legal categories and concluded that the category “public administration” determines how to build public authority, which entities are endowed powers for its implementation, while the category of “public administrating” reflects the substantive part of public authority, i.e. the form and procedure for its implementation

TRENDS IN THE DEVELOPMENT OF ACCOUNTINGIN THE CONTEXT OF UKRAINE’S EUROPEAN INTEGRATION ASPIRATIONS

The relevance of the research topic lies in revealing of the trend of accounting in the context of Ukraine’s European integration aspirations through the study of theoretical issues and experience of Ukraine. The reforming of accounting has already been launched in Ukraine, but this path is quite difficult and slow; however, it is of great importance in the formation of the economic significance of Ukraine and its adaptation to international requirements. In recent years, reform has become even more important, as the country’s European integration aspirations determine the rapid development of all economic sectors. Today’s challenges, such as the aftermath of the COVID-19 pandemic and military action in Ukraine, are modifying business conditions and making it urgent to propose ways to reform and address trends in accounting in Ukraine. The purpose of the study is to reveal the trend of accounting in the context of Ukraine’s European integration aspirations through the disclosure of theoretical issues and experience. The analysis of the problem proved that a large number of problems associated with the development of accounting existed, and there was an urgent need for its detailed study and solution. The results of the study highlighted the features of accounting in the European integration environment and the characteristics of the stages of development of accounting. The practical significance of the research results is the possibility to apply them on the Ukrainian enterprises in order to improve the skills of accountants in theoretical knowledge and possible application in the discipline of “Accounting” in universities

Публічні послуги у сфері публічного управління: теоретичні аспекти

Розглянуто теоретичні підходи до здійснення публічних послуг у сфері публічного управління. Проаналізовано різні підходи до трактування сутності поняття “публічні послуги” і на основі цього представлено авторське розуміння згаданого поняття. Розглянуто класифікаційні підходи до розуміння публічних послуг. Представлено алгоритм надання публічних послуг у сфері публічного управління. Обґрунтовано процедуру здійснення публічних послуг, враховуючи надавачів та споживачів у сфері публічного управління. Аргументовано, що публічні послуги є ширшим поняттям, аніж державні послуги.