Prospects For Ukraine Research Articles

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The article examines the processes of management of land relations and environmental policy of Ukraine in the context of security challenges and the course of European integration. Prospects of Ukraine's agrarian policy in the context of land management and environmental policy, taking into account security challenges and the course of European integration, reflect the need for a comprehensive approach to the preservation and restoration of land resources, as well as environmental protection. Effective management of land relations requires not only consideration of economic aspects, but also the integration of European environmental standards, which contributes to achieving sustainable development and strengthening environmental security. Given the security challenges, the development of measures to restore war-affected lands, including the clearance of explosive ordnance and soil restoration, is of particular importance. Against the background of the European integration course, it is important to continue the adaptation of the national policy to the EU legislation, which will contribute to the creation of a transparent system of land resource management, ensuring the protection of biodiversity, sustainable land use and increasing the efficiency of waste management. Agrarian policy, focused on European integration standards, also provides for the development of modern technologies for precision agriculture and resource management. This creates opportunities for increasing the productivity of the agricultural sector and minimizing the environmental impact of agricultural activities. At the same time, it is important to develop environmental monitoring tools and early warning systems that will allow a better response to potential threats to the environment. Ensuring sustainable management of land resources and environmental protection is the basis for the further development of the agricultural industry, which meets international standards and contributes to the economic stability of the country. Taking into account security aspects related to land relations and ecology will allow to form an effective strategy that meets national interests and supports integration into the European community.

ECONOMIC PARTNERSHIP UKRAINE–EU: RETROSPECT AND CHALLENGES OF FURTHER ENHANCED COOPERATION

Ukraine has been a priority partner of the EU since the signing of the Association Agreement in 2014. It was the significant financial and economic support of the EU as a whole and, in particular, of individual EU member states that became a key tool for avoiding catastrophic consequences in the financial and economic system of our country at the beginning of a full-scale war and for the current financing of the state budget deficit. Today, the European Union's support for Ukraine is extremely significant, although it is accompanied by a number of problematic issues that require an in-depth study of certain aspects of economic partnership in terms of finding ways and directions to improve the use of the potential of bilateral economic relations with the European Union as a whole and with individual EU member states.The methodological basis of the study is based on general scientific and special methods of economic theory, in particular, methods of theoretical generalization and comparative analysis for a comprehensive consideration of the research issue, and statistical methods of analysis. In the course of the study, the statistical materials of the European Union and the Ministry of Finance of Ukraine on foreign trade in goods were used.Modern scientific views on the content and prospects of Ukraine's economic partnership with the EU are studied. The key stages of the development of Ukraine's economic partnership with the European Union are summarized and schematized, with details of the areas of sectoral cooperation. The main indicators of trade relations and their role in the economies of the studied countries are analyzed. The key obstacles to further deepening of the economic partnership are substantiated, the elimination of which should be the primary goal of our country on the way to European integration.The obtained results can serve for further study of trade relations and their role in the economies of the studied countries.

Consensual forms of settlement of environmental and legal conflicts: international experience and prospects for Ukraine

Consensual forms of settlement of environmental and legal conflicts: international experience and prospects for Ukraine

Science parks: analysis of international experience and development prospects in Ukraine

The object of the research is the issues related to the creation of science parks in Ukraine at a new level in the process of its post-war reconstruction. In this paper, the main focus is on the analysis of the very concept of «science park» and the experience of some international ones, which are most suitable for the domestic plans for the transformation of the Ukrainian economy and its social infrastructure. Also researched the initiative of the Kharkiv city government to create the so-called «science quarter», which would absorb all the best that exists in the world in the field of science parks, and would have its own «highlight». As a result of this study, it was established that the creation and functioning of science parks is an important component of the modern world economy, which should be given serious attention in the process of post-war transformation of the Ukrainian economy. Moreover, the process of developing a strategy for the construction of such science parks should be started now, without waiting for the end of the war. A good example of this is the start of work on the project to create a science park in Kharkiv called «Science Quarter» as part of the development of a city recovery plan with the help of specialists from various international organizations, universities, banks and funds. The article analyses the activities of some similar science parks in Poland, which can be used as a guide in this process, and provides recommendations for the improvement and enhancement of certain basic elements of the future Kharkiv science park. As a result, it was concluded that thanks to the hard work of the city authorities with the support of international institutions, active work is being done to develop a city reconstruction strategy at a fundamentally new level in Kharkiv, within which a significant place is given to the implementation of the «Science Quarter» project. The success of the latter will depend not only on the experienced team of specialists implementing this project and the receipt of the necessary funding, but also, first of all, on the success of our defenders in repelling russian aggression.

The European Green Deal and prospects for Ukraine

In January 2020, the European Union launched the European Green Deal, a comprehensive programme for the transition to new environmental standards in all sectors of the economy with the aim of making Europe the first carbon-neutral continent. Given Ukraine's European ambitions, it is important for it to understand the requirements of the Green Deal and assess the possibilities of taking these requirements into account in the post-war reconstruction of Ukraine. Purpose. To examine the requirements and current achievements in the implementation of the European Green Deal with a view to the prospects of Ukraine's post-war recovery. Results. Based on the EU regulations, current thematic reports, statistics and other open-source publications, the article analyses the main components of the European Green Deal in the context of plans and current achievements in their implementation in the following areas: legislative support, emissions trading system, carbon emissions regulation mechanism at the EU border, transport, energy, construction, agriculture and land use, ecosystem and biodiversity restoration, financial support of the green transition, science and education. Some promising directions of post-war recovery of Ukraine in the context of the Green Deal are considered. Conclusions. Despite the harsh criticism of the European Green Deal, it is vital to overcome the most acute environmental crisis in history, which threatens sustainable development and possibly the very existence of humanity. During the first 3 years of the Green Deal implementation, significant progress has already been made in reducing greenhouse gas emissions, although there are still some difficulties and obstacles. Ukraine has a significant potential for post-war restoration of the energy and industry sector in line with environmental requirements, but this will require significant investments.

Youth migration during war: Triggers of positive aspirations and preservation of human resources in Ukraine

Russia’s full-scale invasion of Ukraine has become an existential challenge and a trigger of the migration crisis. The study aims to identify migration intentions of youth and factors for the preservation of the young population in Ukraine (a case study of university youth). The study conducts a sociological survey using a Google Forms questionnaire. The sample was formed by the method of three-stage selection: (1) quotas for the share of undergraduate and graduate students; (2) the higher education institutions in Ukraine were selected by the criterion of the number of students and specialties; and (3) field of knowledge. The sample size is calculated based on the resampling method and included 2,200 people from all regions in Ukraine (except Donetsk, Luhansk, Zaporizhzhia, and Dnipropetrovsk oblasts). The study reveals that 10% of students plan to go abroad in the near future before graduation, 30% plan to stay in Ukraine only if the socio-economic situation improves after the end of the war, and 28.3% plan to migrate after graduation. The reasons for positive migration aspirations among students are socio-economic and security issues (14.9% can find a job abroad in the short term, 11.1% see the lack of further prospects in Ukraine even after the end of the war). Monitoring of youth migration processes across two vectors – current volumes and potential aspirations – can serve as an information and analytical basis for the development of a new vision of the country’s migration security strategy to preserve human resources in Ukraine.

Legal status of state gambling authorities in European countries: prospects for Ukraine

Legal status of state gambling authorities in European countries: prospects for Ukraine

CONCEPTUAL FOUNDATIONS AND PRIORITIES OF SPATIAL DEVELOPMENT OF CITIES IN THE PROCESS OF POST-WAR RECONSTRUCTION OF UKRAINE

The article discusses the proposals of urban and spatial planning experts on the postwar reconstruction of Ukrainian cities. Projects for the reconstruction of Mariupol, Kharkiv, and Irpin were reviewed. Foreign experts are involved in the postwar reconstruction of Ukrainian cities. Famous architects and urbanists are also studying the experience of post-war reconstruction of European cities after World War II and the war in the Balkans. These are not always successful examples given the Ukrainian context and current trends in urban development. Today, there is a clear recovery plan, strategies, and projects for the restoration of Ukrainian cities that have suffered the most from the hostilities. Ukraine's recovery plan, presented at the Lugano International Conference in July 2022, envisages attracting more than $750 billion for reconstruction and development over the next ten years. In the current realities of Ukraine, urbanists face complex problems of updating and developing new project documents for the spatial development of cities, communities, and regions. Scientific substantiation of design decisions is needed. Therefore, it is important to update the methodological platform of urban studies. Based on an analysis of many expert proposals, priorities in reconstruction strategies and projects, and a generalization of current global urban development concepts, we have compiled a methodological model of the conceptual framework on which spatial planning for urban development in the postwar recovery process should be based. The theoretical basis for the implementation of the main priorities of reconstruction is the scientific concepts of modern urbanism: compact city, creative city, green city, smart city, healthy city, as well as integrated development and typology of cities. These principles include the restoration of infrastructure, housing, design of barrier-free and inclusive spaces, digitalization in governance, and new standards for spatial planning of buildings for safety. The priority area of reconstruction is the restoration of city-forming industries and enterprises that form the economic basis of urban development. Only the accelerated development of industry can raise the level of Ukrainian science and education, and help restore jobs in cities, facilitating the return of Ukrainian citizens. The author emphasizes the need to update integrated concepts and strategies for the development of rear cities in line with current challenges. In the context of war and postwar reconstruction, these informal spatial planning documents need to be supplemented. The analytical base and clear short-term actions need to be supplemented in accordance with global concepts of urban development and security measures. We need to rethink cities and put people first - their lives, safety, and health. In this context, it is worth recalling the well-known urban concept of a "healthy city", which involves creating a healthy urban environment in which people are protected. In general, there is a lack of scientific justification for a holistic concept and principles of reconstruction, a vision of the future pace and prospects of Ukraine's urbanization, and the development of a network of small and medium-sized cities. In general, there is a need to supplement the methodological platform of Ukrainian urbanism and to develop new project documents on the spatial development of communities and cities in the process of postwar reconstruction based on scientific findings. Keywords: postwar reconstruction, spatial planning, urban development concepts, reconstruction projects

CONTENT AND LANGUAGE INTEGRATED LEARNING (CLIL): RESEARCH INTO ITS EFFICACY AND APPLICATION IN EDUCATION ACROSS EUROPE AND BEYOND

Content and Language Integrated Learning (CLIL) is an educational approach that simultaneously teaches a non-language subject and a foreign language, enhancing both content knowledge and language skills. Originating in Europe, CLIL focuses on the 4Cs: content, communication, cognition, and culture, ensuring balanced subject matter and language proficiency. CLIL is distinct from bilingual or immersion education by its integrated approach. The Council of Europe supports CLIL to promote multilingualism and improve curricula quality. This study aims to analyze the foreign experience with CLIL, explore its didactic potential, and evaluate its implementation prospects in Ukraine. CLIL is characterized by integrating subject content with language learning, fostering language development through meaningful contexts, and enhancing cognitive skills like critical thinking and problem-solving. It also promotes cultural awareness and can be adapted to various educational contexts and proficiency levels. It has been defined that effective CLIL implementation requires trained teachers and appropriate materials. The methodology has spread across Europe, with various models tailored to different educational contexts. The Adjunct Model integrates language learning with subject teaching, the Embedded Model fully integrates language and content, and the Dual-Focus Model balances content and language objectives. Successful examples include bilingual schools in Hungary and long-standing practices in Bulgaria. The advantages of CLIL’s implementation have been defined. They include increased motivation, contextual language learning, preparation for a globalized world, and enhanced language proficiency. It also promotes content knowledge alongside language skills, offers international opportunities, and bridges language and content classes. However, challenges include the need for trained teachers, balancing content and language instruction, resource limitations, and large class sizes. Overcoming these challenges involves professional development, collaboration, material development, gradual integration, and using technology. The conclusion has been formulated that CLIL enhances language skills and subject knowledge, transforming educational approaches and improving learning outcomes.

Educational Innovation and Digital Transformation: Interconnection and Prospects for Ukraine

The integration of educational innovation and digital transformation has become increasingly crucial in reshaping educational landscapes globally. In the context of Ukraine, where the education system faces numerous challenges, understanding the interconnection between these concepts is paramount for driving meaningful change and fostering socio-economic development. This research aims to explore the interconnection between educational innovation and digital transformation, specifically focusing on its implications and prospects for Ukraine's education sector. The research employs a comprehensive literature review approach, drawing upon scholarly works and empirical studies related to educational innovation and digital transformation. Comparative analyses and impact assessment studies are utilized to provide a nuanced understanding of the complex dynamics at play. The study reveals the critical significance of embracing educational innovation and digital transformation in Ukraine. It highlights the potential of digital technologies to enhance teaching and learning practices, improve educational outcomes, and foster socio-economic development. Furthermore, the results identify key factors and opportunities associated with the integration of digital initiatives, offering insights into effective strategies and policy interventions. In conclusion, educational innovation and digital transformation represent more than fleeting trends; they are essential routes toward cultivating a robust, flexible, and globally competitive education system in Ukraine. Through embracing innovation, nurturing digital literacy, and placing a premium on educational reform, Ukraine can assert its leadership in educational excellence and secure the prosperity of forthcoming generations. The findings of this research provide valuable guidance for policymakers, educators, and stakeholders in Ukraine's education sector. By understanding the implications of educational innovation and digital transformation, stakeholders can enact evidence-based reforms, implement effective interventions, and propel Ukraine towards a more prosperous and knowledge-driven future.

Application of artificial intelligence in motivating court decisions in criminal proceedings: international experience and prospects for Ukraine

The article is devoted to the study of the opportunities and challenges of using artificial intelligence in criminal proceedings, namely, in the course of reasoning court decisions. The use of specialized knowledge by a judge is an important aspect in this process, especially in the context of analyzin gevidence and its legal assessment. The use of artificial intelligence in this area can be an important innovation to improve the quality of court decisions and ensure greater objectivity in justice. Artificial intelligence technologies are developing rapidly, and their potential application in criminal proceedings has become a subject of deep interest among both the scientific community and legal professionals. Based on the analysis of artificial intelligence systems, which are already used in judicial proceedings (the HART system in the United Kingdom, the Bail Assistant program in Australia, the Supreme Court Portal for Promoting Court Efficiency (SUPACE) in India, artificial intelligence systems in Brazil, Saudi Arabia, and the United Arab Emirates), the author has established that the use of artificial intelligence provides a number of useful tools and advantages in evaluating evidence and reasoning a court decision. Thus, it has been determined that the analysis of large amounts of data can help identify patterns and trends in law enforcement, and certain software can influence the prediction of risks and the identification of effective strategies for responding to them. In addition, the author identifies a number of serious challenges and risks, associated with the use of artificial intelligence technologies in criminal proceedings: protection of personal data, transparency and clarity of artificial intelligence algorithms, etc. According to the study, it is established that the use of artificial intelligence in the process of reasoning court decisions is possible subject to the development and implementation of effective legal mechanisms, which will allow coordinating and regulating this process. Also, the implementation of relevant changes to the criminal justice system of Ukraine should be carried out with a balanced and scientifically sound approach that allows weighing the potential risks and benefits and developing recommendations for the proper practical and ethical use of artificial intelligence technologies

Predicting organic carbon in European soils: Only in Southern Ukraine can we expect an increase in humus content

Soil organic carbon comprises the majority of the terrestrial soil carbon pool and plays an important role in the global carbon cycle and balance. Even minor changes in soil organic carbon (SOC) can have a significant impact, not only on climate but also on ecosystem stability, due to its key role in soil-atmosphere carbon exchange, plant growth, and food production. In order to assess the feedbacks between the terrestrial carbon cycle and climate change, and to maintain ecosystem functions, it is crucial to understand the spatial and temporal changes in SOC and the drivers of these changes. The role of soil as a source or sink of atmospheric CO2 is primarily influenced by changes in climate and soil water content. Climate change, particularly global warming, can have a direct or indirect impact on the decomposition of organic matter by regulating soil microbes and fauna, enzyme activity, and soil respiration. A warming climate may increase the loss of soil carbon to the atmosphere because warming has a stronger effect on respiration than on photosynthesis, resulting in a positive soil carbon-climate feedback. Climate warming can significantly affect soil organic matter stocks, with the magnitude of the effect largely dependent on the initial organic matter stock size. Soil carbon content is a crucial aspect of terrestrial ecosystems that affects their functional properties and the climate. Conversely, climate also has an impact on soil organic carbon content. The spatial variability of soil organic carbon content and the predictions made for the west-central European region are also important considerations. The study identified the spatial variation of soil organic carbon throughout Europe and forecast its dynamics in the next 50–70 years, considering global climate change. Digital soil mapping enables a more precise representation of soil properties in space, including the spatial quantification of prediction errors. The accuracy of these predictions increases as more local observations, such as soil profiles, are available to construct the prediction model. Digital soil mapping allows flexible spatial development of soil property maps. Soil properties, such as nutrient concentration and stocks, carbon, heavy metals, pH, cation exchange capacity, and physical properties like particle size and bulk density, can be modelled at different depths and spatial resolutions depending on the project's objectives and available input data. The r GSOCmap project used a 1 km grid to model soil organic matter content. In Europe, the range of soil organic carbon content is from 0 to 750 t/ha, with a mean of 78.1 t/ha and a standard deviation of 50.1 t/ha. Climatic factors were found to account for 29% of the variation in soil organic carbon based on regression analysis. The study revealed that an increase in air temperature leads to a decrease in soil organic carbon content, while an increase in precipitation results in an increase in this indicator. Additionally, the content of soil organic matter is negatively impacted by an increase in the seasonality of precipitation. According to the forecast, global climate change will cause an increase of 1.0–1.1 t/ha in the organic carbon content of 3.6% of the continent's area over the next 70 years. On 7.6% of the area, the changes will be insignificant. The soil organic carbon content is expected to decrease on 88.9% of the area. Of this, 35.1% will experience a slight decrease in carbon content by 0–1 t/ha, 28.4% will experience a moderate decrease in soil organic carbon content by 1.0–1.1 t/ha, and 25.3% will experience a significant decrease by 1.1–1.3 t/ha. The Baltic countries, Belarus, and the Black Earth zone of Russia are at the highest risk. The risk of Russia becoming highly dependent on food imports is increased by this fact. The prospects for Ukraine are quite optimistic. Even in the northern Azov region, we can expect an intensification of humus accumulation processes in the near future, mainly due to increased precipitation. Precipitation in southern Ukraine is a limiting factor that significantly affects agricultural productivity. Increased precipitation and organic matter growth in the soil present positive prospects for agriculture in southern Ukraine, including the northern Azov, Black Sea, and Crimea. It is possible that the occupation of these territories, which are promising for agricultural production, is one of the goals of Russian armed aggression against Ukraine.

Efficiency of labour duties performance by civil servants: world experience and prospects in Ukraine

The purpose of this study is to examine the operation of the control mechanism that regulates the alignment of expenditure and income among civil servants and evaluate the effectiveness of their responsibilities. The study utilizes a blend of theoretical and empirical approaches. Theoretical methods encompass various approaches such as analysis, synthesis, concretization, generalization, the method of analogy and modelling. Empirical methods encompass the scrutiny of civil service practices in Ukraine and other nations, an assessment of legal and scientific literature pertaining to the topic and the production of scientific research and findings. The study uncovers inherent deficiencies in anti-corruption mechanisms pertaining to the civil service and the execution of civil servants’ responsibilities, both domestically in Ukraine and on a global scale. It focuses on analysing the functioning and efficacy of the National Agency for the Prevention of Corruption and the authorized units tasked with the prevention and detection of corruption. The authors assert that Ukraine needs a streamlined system to electronically declare the direct expenses of civil servants. The importance of these findings lies in their capacity to guide future revisions to Ukraine’s current legislation regulating civil service operations. The study establishes a basis for suggesting modifications that can improve the efficiency and efficacy of civil service in the context of anti-corruption efforts.

Financial Support for Organic Agricultural Production: Experience of Some EU Countries and Prospects for Ukraine

Financial Support for Organic Agricultural Production: Experience of Some EU Countries and Prospects for Ukraine

Strategy of the circular model of business development management: risks and prospects for Ukraine

Strategy of the circular model of business development management: risks and prospects for Ukraine

Technical and technological level of domestic agricultural production in the context of European integration processes

Purpose. To study the level of technical equipment of domestic agricultural production and investment and innovation support for its development in the context of European integration processes. Methods. Monographic, system analysis, abstract and logical. Results. Based on the results of an analytical study of the current state of the technical and technological base of domestic agro-industrial enterprises, the current model of agriculture in Ukraine is defined as industrial. In contrast, the leading European countries are characterised by post-industrial (innovative) agricultural production. Conclusions. The prospects of Ukraine‘s accession to the European space necessitate the development of a high-tech domestic agriculture based on the principles of sustainable development, which will ensure competitiveness and efficient agricultural business based on innovative production technologies and a modern machine and tractor fleet for their implementation. The development of a qualitatively new model of agriculture in Ukraine requires the development of a state strategy for updating the technical and technological base of agricultural production, which should outline the guidelines and priorities of domestic machine building for the agro-industrial complex. Keywords: agriculture, high-tech production, technical and technological base, sustainable development, competitiveness, innovation.

Interaction of political elites and civil society in the system of challenges and prospects for Ukraine

Interaction of political elites and civil society in the system of challenges and prospects for Ukraine

STRATEGIC MARKETING IN A DYNAMIC MARKET ENVIRONMENT:

The article is devoted to the study of strategic marketing roles within the context of dynamic markets. It examines the methods and approaches that enterprises can use to achieve competitive advantages in these circumstances. The paper highlights the importance of strategic marketing in the context of modern business and explores adaptive approaches to the development of marketing strategies. Furthermore, the authors analyze the results of three key innovation rankings, the Global Innovation Index (GII), the European Innovation Scoreboard (EIS), and The Bloomberg Innovation Index, to identify the shortcomings and prospects of Ukraine's innovative development. The paper presents the dynamics of changes in the share of creative goods, works, and services in the total volume of shipped goods. The authors identify drawbacks and prospects for innovative development based on the current state of Ukraine's economy. In addition, the article analyzes the general trends in market dynamics, the impact of technological innovations on the business environment, the spread of globalization in the modern world, and how these factors affect strategic marketing. Particular attention is paid to trend analysis and forecasting methods, as well as the importance of innovation in strategic marketing. The research provides examples of successful implementation of innovative strategies in various business sectors. The authors present the prospects for innovative development in Ukraine. These prospects offer many opportunities for further growth and competitiveness on a global scale. The statistical evaluation of the research results showed the reproducibility and reliability of the data obtained.

Implementation of Digital Technologies in the Tax Sphere: Foreign Experience and Prospects for Ukraine in Combating the Shadow Economy

Implementation of Digital Technologies in the Tax Sphere: Foreign Experience and Prospects for Ukraine in Combating the Shadow Economy

Application of modern digital technologies in the field of taxation: foreign experience and prospects for Ukraine

Problem setting. In the current conditions of digitalization of social relations, the implementation of the latest digital technologies in the sphere of public legal relations is of great importance. Tax relations are certainly one of such relations. Such technologies (FinTech, Blockchain) create both new opportunities for the participants of such relations (we are talking about the interaction of the state represented by regulatory authorities and taxpayers) and certain challenges for taxpayers. analysis of recent researches and publications. The issue of using modern digital technologies, including in the field of taxation, is currently very relevant. Some aspects of the use of digital technologies in the financial sector are covered in the works of such domestic scholars as: H. Bukharin, O. Dmytryk, R. Samsin, O. Terliuk, K. Tokarieva, V. Riadinska, ect. At the same time, no comprehensive research on this topic has yet been conducted. Purpose of the research is to analyze foreign experience and trends in the use of modern digital technologies in the field of taxation in Ukraine. article’s main body. Attention is focused on the lack of legislative consolidation of the category “blockchain” in Ukraine. It is emphasized that blockchain technology implements the principle of convenience of taxpayers’ tax liability fulfillment. In Ukraine, a similar principle has also been enshrined in legislation, namely, the principle of uniformity and convenience of payment, enshrined in Article 4 of the Tax Code of Ukraine. The author argues that in the context of the topic under study, this principle should be considered broader than just the convenience of payment, since taxpayers and regulatory authorities have relations not only with regard to payment of taxes and fees. It is noted that under martial law in Ukraine, the use of digital technologies and electronic services has greatly simplified the interaction of obligated and authorized participants to tax relations. It is stated that when using blockchain, the security of data (information) contained in the relevant registers or services is enhanced, and thus, the protection of taxpayers’ rights is ensured. This is one of the issues of great concern to taxpayers ensuring the security and protection of tax information transmitted between the relevant parties to tax relations. conclusions and prospects for the development. It is emphasized that the purposes of using this digital technology in taxation are different for each particular State, depending on the country’s tax policy. Based on the analysis of foreign experience of implementing blockchain technology in the tax area, the author emphasizes the importance of creating a high-quality legal framework for such innovations, since this will be crucial for further practical application of such mechanisms and will create relevant consequences, affect the quality of the State’s tax policy and form an appropriate model of interaction between regulatory authorities and taxpayers.