Services In Ukraine Research Articles

Stages of development and methodological approaches of consulting

The article considers the importance of the market of services in the development of the economy, it is determined that the market of services has undergone significant evolutionary changes, having overcome the path from a strict restriction of the set of services to the implementation by the sphere of services of social functions of general public importance. Based on the analysis of the evolution of consulting services, the reasons for the separation of consulting into a separate industry are determined. According to the results of the study, it is determined that consulting is a service of the V2V format, the essence of which is reduced to providing professional recommendations on problematic issues of doing business. The main purpose of consulting is a thorough analysis of the current situation in the company, determining the optimal vector of development and developing effective solutions to improve management efficiency, as well as reduce risks and improve the financial condition of the company. In addition, consulting services, in addition to consulting directly, also provide for the practical implementation of certain technical or organizational tasks. For a better understanding of the essence of the procedure, the article considers the algorithm for providing consulting services. The conditions for contacting the company for consulting services are considered, and the main advantages and disadvantages of using external consultants are determined. The analysis of the features of various organizational and legal forms of a consulting business (sole ownership, partnership and corporation) is carried out, the conditions for the effectiveness of their implementation, as well as the main advantages and disadvantages, are determined. It is determined that the choice of a specific organizational and legal form of consulting business depends on many factors, among which the most significant can be called market and legal conditions. It should also be borne in mind that in the process of development, a consulting company can change the form of doing business. The article considers the peculiarities of the development of the market of consulting services in Ukraine, in particular, it is determined that the whole range of consulting services characteristic of the global consulting industry is represented on the domestic market. At the same time, the consulting market in Ukraine is still not highly developed, which is due to many reasons and primarily difficulties caused by a long pandemic and a full-scale war. According to experts' forecasts during the war and the period of post-war reconstruction in Ukraine, the demand for various consulting services is expected to increase, the most popular will be: legal consulting; advising on crisis management; analysis of geopolitical challenges for business and development of business management strategies; IT c

TAX TRANSPARENCY AS ESSENTIAL PRECONDITION OF THE MODERN TAX PAYMENT ADMINISTRATION SYSTEM

Introduction. Modern challenges in the field of administration of tax payments have become especially acute for Ukraine in the conditions of the outflow of human capital and the loss of economic potential. Under such conditions, the role of tax transparency is decisive, because during the implementation of the administration process, it is a necessary prerequisite for the implementation of the basic principles of taxation - fairness and certainty. The purpose of this article is to determine the place of tax transparency in the tax payment administration system. Results. The evolutionary aspect of the formation of the definition was studied and the author’s definition of the term “tax transparency” was given. The place of tax transparency in the system of administration of tax payments in the context of the implementation of the administration of tax payments is determined, taking into account potentially possible scenarios of the development of events and actions on the part of taxpayers and tax administrations. The current state of implementation of tax transparency in Ukraine in comparison with other countries is studied. The vector of future necessary transformations of relations between taxpayers and the tax service in Ukraine for the implementation of the strategy of tax transparency is outlined. Conclusions. The dynamics of the development of international taxation, especially in the modern realities of the development of public finances of Ukraine, requires a rethinking of approaches to the process of implementing tax administration. The study of directions for increasing the efficiency of the administration process is the subject of further scientific research through the implementation of tax transparency, in particular, by building a close relationship and trust between taxpayers and the tax service.

Protection of intellectual property rights in the EU: digital transformation and customs reform.

The paper examines the economic and legal problems of counterfeiting and piracy, combating unfair competition in the field of intellectual property (IP), particularly on the external border and the internal market of the EU. The problem of combating counterfeiting is getting worse every year: the volume of the world market of counterfeit products is about 1.5 trillion. dollars. The content of the customs reform in the conditions of digital transformation proposed by the European Commission, the causes and key factors of violations in the field of IP, problematic issues arising in connection with the counterfeiting of products at the customs border of the EU are analyzed. The actions of the government regarding the development of the strategy for the reform of the customs service in Ukraine, the implementation of the legislation in accordance with the EU requirements are shown, measures and an organizational and economic mechanism for countering unfair competition are proposed. The new Ukrainian customs must become a body consisting of four key elements: modern European infrastructure, the same and clear rules of the game for everyone, fast and convenient service, and a new personnel policy.

The Effects of COVID-19 Pandemic on HIV Service Provision in Ukraine.

Ukraine faced significant fluctuations in COVID-19 morbidity and mortality, alongside an escalating HIV epidemic. This mixed-methods study, conducted between February and August 2022, employed a sequential explanatory design combining a quantitative analysis of national data and qualitative interviews to investigate the pandemic's effects on HIV services in Ukraine. The observed trends confirmed that the pandemic significantly disrupted facility-based HIV testing due to logistical challenges, an increased burden on healthcare workers, and supply shortages. Meanwhile, community-based testing showed resilience, largely attributed to programmatic adjustments rather than the pandemic itself. The initiation of antiretroviral therapy declined, especially during initial lockdowns, reflecting diminished treatment capacities. Despite these challenges, telemedicine and home medication delivery innovations supported antiretroviral therapy adherence. Furthermore, improvements in viral load testing and suppression rates showed healthcare resilience. The study highlights the critical need for adaptable, sustainable healthcare strategies in crises, emphasized during the war with Russia.

Administrative law aspects of providing police services in Ukraine

Administrative law aspects of providing police services in Ukraine

Management of medical services in Ukraine in the context of international experience

Management of medical services in Ukraine in the context of international experience

Civil service in Ukraine: concepts and legal characteristics

Civil service in Ukraine: concepts and legal characteristics

АДАПТАЦІЯ СИСТЕМ СОЦІАЛЬНОГО ЗАХИСТУ ДО ВИКЛИКІВ СУЧАСНОЇ ЕКОНОМІКИ

The article is devoted to the analysis of social protection systems in the context of technological development and demographic changes, as well as to the study of strategies for their adaptation to new conditions to overcome the challenges of the modern national economy. The basic methods of the article are scientific methods of analysis, synthesis and generalisation, which were used to study social protection systems; to identify the existing challenges of the modern economy caused by technological and demographic changes and their impact on social protection systems, as well as the comparison method, which demonstrated the existing problematic issues in the national social protection system and the development of strategies for its further development. The article establishes that changes in the modern economy, technology and demography require adaptation of social protection systems to new conditions. In this context, the article describes the content of social protection systems; substantiates the role of technological development in adapting social protection systems; considers demographic challenges and their impact on social protection systems; identifies innovations in social protection systems; and summarises strategies for adapting social protection systems to overcome the challenges of the modern national economy. In addition, the impact of automation and artificial intelligence on the labour market and the need for social protection of working-age people due to forced unemployment is determined. The article identifies the possibilities of using digital technologies to optimise administrative processes and increase the availability of social protection services. At the same time, positive trends in the integration of information technology into the provision of social services in Ukraine have been identified. The author points out the consequences for pension systems and health care of the increase in the average age of the population and the decline in the number of labour force. The means of social protection in connection with the changing structure of families and the increasing number of single people are investigated. A comprehensive assessment is made and practical recommendations are provided on possible strategies for adapting social protection systems to new conditions to meet the challenges of the modern national economy, the priority of which is to overcome poverty in Ukraine and improve the quality of life of its citizens. Today, due to the permanent dynamic changes taking place in the modern economy, the topic under consideration still contains insufficiently researched and problematic aspects that require further scientific study and substantiation based on the materials of this article.

PROFESSIONAL EDUCATION OF EDUCATIONAL LEADERS: THE EXPERIENCE OF UTRECHT UNIVERSITY (THE NETHERLANDS)

The problem of developing managerial leadership potential for higher education, which acts as a direct catalyst for the organization of quality educational services in Ukraine and increasing the competitiveness of national higher education institutions, remains a priority at the stage of Ukraine's integration into the European Union. The article first examines the issue of professional training of educational leaders and managers in the field of higher education on the example of Utrecht University (the Kingdom of the Netherlands). Taking into account the review of previous studies carried out in the national space, as well as the study of relevant continental European sources, the data on the Dutch higher education system are updated. Based on the analysis of specialized legislation in the field of higher education and relevant institutional acts, the approaches to master's training in the Netherlands are characterized, the key among which is interdisciplinary. It is found that master's programmes are offered at research universities and universities of applied sciences; their duration varies from 1 to 4 years and ranges from 60 to 240 ECTS credits. It has been found that the undisputed trend in master's training is the uniqueness of educational programmes that correspond to the mission and vision of universities. It is established that among the offers on the market of educational services that further offer professional activities in the field of higher education management, there are master's degree programmes in pedagogy, management, art, administration and management, sociology, psychology, etc. The profiles of educational programmes of the University of Utrecht, in particular, specialties with a diverse academic load, which offer graduates after successful graduation positions in the Government of the Netherlands, sectors dealing with education, the Dutch Education Inspectorate, non-governmental educational organizations, as developers and reformers of educational policies, are considered.

Сучасний стан і перспективи розвитку зовнішньої торгівлі України з Європейським Союзом

The aim of the article is to study the current state and prospects for the development of Ukraine’s foreign trade with the European Union. It is determined that Ukraine has unique opportunities for the development of trade cooperation with the EU countries. However, Russia’s war of aggression has a strong negative impact on Ukraine’s foreign trade. It is established that the volume of trade has significantly decreased, its structure has changed. At the same time, the EU’s role as a major trading partner continues to grow. The dynamics of exports and imports of goods of Ukraine to the EU as a whole, as well as by individual EU Member States, which are trading partners of Ukraine, are considered. It is found that in 2023, Poland, Romania and Spain became the largest importers of Ukrainian goods. In 2023, Ukraine imported the most goods from Poland, Germany, and Bulgaria. The commodity structure of Ukraine’s exports to the EU in 2023 was represented mainly by agricultural products and ferrous and non-ferrous metals. The commodity structure of Ukraine’s imports from the European Union was dominated by engineering products, mineral products, and chemical products. It is determined that the volume of foreign trade in services of Ukraine and the European Union has also decreased due to the war. Thus, in 2022, there was a decrease of 33.5% compared to 2021, Ukraine’s exports of services to the EU amounted to USD 3.4 billion. Imports of services from Ukraine from the EU amounted to USD 1.7 billion. The structure of exports was dominated by services in the field of telecommunications, transport services and services for the processing of material resources. The main services imported by Ukraine were transport, business and telecommunications services. It is concluded that the EU is an important trading partner of Ukraine. Our country has significant export potential in the agricultural sector, metallurgy, mechanical engineering, etc. However, because of Russia’s war against Ukraine, logistical, financial, technological and other problems have arisen that significantly complicate foreign trade between Ukraine and the EU.

Administrative and legal characteristics of the development and establishment of elements of the public service in Ukraine: a retrospective approach

Administrative and legal characteristics of the development and establishment of elements of the public service in Ukraine: a retrospective approach

The Legal Nature of Administrative Police Services in Ukraine

The Legal Nature of Administrative Police Services in Ukraine

ІНСАЙДЕРСЬКА ІНФОРМАЦІЯ ТА ЇЇ РОЛЬ У ЗАБЕЗПЕЧЕННІ ЕФЕКТИВНОГО ФУНКЦІОНУВАННЯ РИНКУ ІНВЕСТИЦІЙНИХ ФІНАНСОВИХ ПОСЛУГ

The evolution of the main regulatory acts of the EU, which regulate insider transactions and countering market abuse, is considered in the article. The reasons for the modernization of normative acts and their main features are highlighted. Based on the analysis of current regulations (MAR Regulation, MAD II Directive), the essence of insider information and its features are revealed. Such features are accuracy, non-publicity, relationships with issuers or financial instruments, the likelihood of a significant impact on prices after publication. The priority of economic goals over legal ones in the process of legislative regulation of combating abuse of insider information is substantiated. The economic goals of regulating abuses in the investment financial services market include creating equal conditions for all market participants, protecting investors, and ensuring effective pricing. The need to ensure equal access to information, eliminate information asymmetry between market participants, as conditions for reducing the riskiness of investors' investments and countering abuses in the market of investment financial services was emphasized. The importance of legislative protection against the abuse of insider information, which consists in establishing administrative and criminal liability, is substantiated. Significant differences in administrative and criminal liability for insider abuse in the legislation of Ukraine and the EU were revealed. The current and prospective legislative regulation of the disclosure of insider information and countering abuse in the market of investment financial services in Ukraine is considered. The limitations of the law "On Capital Markets and Organized Commodity Markets" in force since July 1, 2021 were revealed, in which Chapter XII "Combating Abuses in Capital Markets and Organized Commodity Markets" regarding the content and prohibition of the use of insider information takes into account the requirements of the MAD Directive of 2003, and not MAR Regulation. The need for a different approach to the norms and criteria for the qualification of abuses during the implementation of the MAR Regulation and the MAD II Directive into Ukrainian legislation is substantiated.

ФІНАНСОВА САНАЦІЯ ЯК СПОСІБ ЗАПОБІГАННЯ БАНКРУТСТВУ ПІДПРИЄМСТВ В УМОВАХ ВОЄННОГО СТАНУ

The issue of insolvency among enterprises in Ukraine is particularly pertinent in times of economic crisis. The extensive armed occupation by the Russian Federation has caused economic losses for all citizens and businesses in Ukraine, with some companies exhibiting signs of bankruptcy. For businesses, the war has complicated or rendered ineffective operations, timely settlements with suppliers, and the fulfillment of obligations in full. Additionally, Ukraine is currently in the process of gradual integration into the European community with specially defined rules and conditions for market functioning, which may lead to a decrease in financial stability for local businesses. The essence of the concept of " financial rehabilitation" is explored in the article, and the roles and significance of financial rehabilitation for enterprises with the aim of preventing their bankruptcy in times of martial law are determined. The advantages of pre-trial financial rehabilitation are highlighted, and the scales of application of the financial rehabilitation procedure for a chosen period in Ukraine are examined. It is argued that in times of martial law, particular attention is deservedly paid to external factors that may lead to business bankruptcy. This is associated with the transition of the domestic economy to a wartime footing, migration, and mobilization of the able-bodied population, which affect demand and supply for goods, jobs, and services in Ukraine. The advantages of applying financial rehabilitation to restore the solvency of modern enterprises are identified, with pre-trial financial rehabilitation being an effective means of protecting the rights of the debtor and having several advantages over bankruptcy proceedings. It is determined that for successful financial rehabilitation, the company must convince debtors of the expediency of conducting financial rehabilitation. To appear convincing and prospective, the debtor must provide a liquidation and financial analysis of the troubled enterprise. The expediency of financial rehabilitation can be justified by the fact that enterprises possess sanative potential and have developed a convincing financial rehabilitation concept and corresponding remedial measures. Thus, the pre-trial financial rehabilitation procedure is a convenient and expeditious means of financial recovery for the debtor, enabling avoidance of bankruptcy proceedings initiation and minimization of risks associated with enterprise shutdown.

ASSESSMENT OF THE STATE OF READINESS OF THE CIVIL PROTECTION SERVICE AN EXAMPLE OF SOLUTIONS APPLIED IN UKRAINE. LEGAL AND ORGANIZATIONAL ASPECT

The article is devoted to analysing the forms, methods and mechanisms of diagnosing the state of readiness of the civil protection service in Ukraine. Based on the results of the study, it was found that: 1) legal regulation of diagnostics of the state of readiness of the civil protection ser-vice in Ukraine is carried out, first of all, by the Code of Civil Protection of Ukraine, as well as by a significant number of subordinate regulatory legal acts, which are characterised by dyna-mism; 2) there is a multi-level approach to its organisation based on the structural construction of functional and territorial subsystems of the unified state system of civil protection; 3) diagnosis of the state of readiness of the civil protection service in Ukraine is carried out through such forms as fire and man-made safety audits; state supervision (control) in matters of civil protec-tion; certification of emergency and rescue services and rescuers. An independent type of state supervision (control) in civil protection is state supervision (control) in technogenic and fire safety. Such state supervision (control) methods are scheduled and unscheduled inspections. Internal audit and internal assessment of the quality of internal audit occupy an essential place in the system of internal control of the State Emergency Service.

Historical evolution of civil service in Ukraine

The article investigated the processes of establishment, continuous development, and transformation of the civil service in Ukraine from the period of the establishment of Kyivan Rus to the present-day Ukrainian state. The historiographical components of the formation and institution of the civil service were identified, and the objective principles and significant differences in its developmental periodization were characterized. The methodological framework of this research was based on the institutional and structural methods, normative-legal description of events, the method of communicative support of historical consequences and facts, the functional and structural methods, and the professional and cultural substantiation of historical and state-building results. It was demonstrated that the progressive and complex development of the civil service system accompanied the physical development of the state. The research confirmed that the civil service and governance system received a significant impetus during the period of convergence and subsequent integration with the Russian Empire. The article proves that significant changes in the civil service system were introduced by the Austro-Hungarian Empire. It is determined that the institutional framework of the civil service appeared in Ukraine between 1917 and 1921 due to the activities of Hetman Petro Skoropadskyi. The authors substantiated the pathways and prospective consequences of modernizing and developing the civil service of independent Ukraine.

Problems of marketing logistics and infrastructure in Ukraine under martial law: ways to solve them in the context of European integration

Purpose. The purpose of the article is to assess the level of development of logistics and infrastructure in the pre-war economy of Ukraine, to identify problems and peculiarities of its functioning during the martial law, as well as to formulate measures for its restoration and improvement in the context of European integration. Results. The logistics system of Ukraine in the years before the russian-Ukrainian war had a tendency to progressive development. This is evidenced by the positive dynamics of the national Logistics Performance Index. The most developed component of the domestic logistics system was the timeliness of cargo deliveries, and the least developed – the quality of trade and transport infrastructure. The hypothesis that during military operations on the territory of Ukraine, its logistics infrastructure underwent fundamental changes was confirmed. The most painful thing for the country is the destruction and damage of infrastructure and infrastructure connections. Analysis and consideration of these factors will allow logistics companies to adapt to changing, critical conditions and operate more efficiently. The phenomena and processes affecting Ukrainian logistics during martial law have been identified. Scientific novelty. The study identified factors that influenced the change in logistics services in Ukraine during the war within four groups: people, infrastructure, security, legislation. The authors proposed two groups of measures (short-term and long-term) that will resume Ukraine’s foreign trade activities, as well as improve logistics within the country in the context of its European integration. Practical value. The practical value of this study is that it can be used as a source and tool in the development of specific measures and programs for the development of the logistics infrastructure of Ukraine, in particular, the construction of new logistics routes and logistics centers.

Legislation on conscription: comparative analysis

The objective of the research is to develop the theoretical and methodological foundations of the study of the system of legal enforcement of military service as a method of forming the armed forces and influencing democratic processes in society, as well as to formulate well-founded proposals and methods for solving the identified problems.
 Research methodology The research was conducted using the method of content analysis, which is used in the study of sources that are invariant to the structure and content of the object of scientific research. Content analysis combines nomothetic research methods with idiographic methods.
 The method of conceptual analysis should be developed within the framework of the above- mentioned analytical study, as it is used to identify existing comparative and theoretical concepts of ensuring the order of conscription.
 The analysis of the legal mechanism of ensuring the fulfilment of military service in the countries of the world, as well as the institutional mechanisms of ensuring the fulfilment of military service in Ukraine is carried out using the formal-logical method. The provisions of the legislation of Ukraine and other countries were analysed using the comparative legal method.
 The subject is the legislation of Ukraine and the legislation of foreign countries in the field of military conscription.
 Conclusions. The author of the mentioned study comes to the conclusion that an important element of the model of the legal enforcement of military duty - the subject, whose function is the duty to protect the state, to ensure its security, is the entire Ukrainian people; military service is not a function, but a constitutional duty of such a circle of subjects as citizens of Ukraine; this constitutional duty consists in 1) ensuring the defence of Ukraine; 2) protecting the sovereignty of Ukraine; 3) protecting the territorial integrity of Ukraine; 4) protecting the integrity of Ukraine; the fulfilment of this duty involves voluntary or conscript military service; military service is a form of fulfilment of the duty of a citizen of Ukraine; the special status of military personnel should be established in the legislation of Ukraine, as well as the procedure for completion of military service by citizens of Ukraine should be regulated.

Doctrine of provision of public services in the system of administrative law of european countries

The article analyzes the experience of European countries regarding the formation of the doctrine of the provision of public services in the system of administrative law and the identification of its features. It is shown that the legal institution of public services in Ukraine is quite new. At the same time, there is no doubt that similar innovations in this field and their regulatory consolidation and implementation should take into account the experience of foreign countries, in particular those in which this institute was formed and has been functioning for a long time. European jurisprudence has offered various interpretations of the doctrine of public services. In particular, different approaches are offered by the German and French schools of law, which are considered to be competitors. Therefore, it appears important to conduct a consistent comparative legal analysis of the category of public services, their types, forms and subjects of their provision, the system of regulatory control. This is due in particular to the impossibility of forming new administrative and legal structures and institutions without an appropriate analysis of the experience of the process of Europeanization of administrative law. It was established that the representatives of the French legal school reached a consensus that the national administrative law of France consists of several large blocks, and the law in the field of public service, from the position of the structure of the industry, belongs to special administrative law and, together with the issues of legal entities of public law and administrative justice, constitutes one from the basic postulates of all French administrative law. The French doctrine of public service has gained wide popularity and has been implemented in many countries of the continental legal system. In the German doctrine, public service is considered as a publicly significant activity of state administration bodies and other involved subjects of relevant activity within the concept of good governance. Adoption of administrative acts in the process of carrying out administrative procedures in accordance with German legislation is not formally considered from the standpoint of public services, but in its essence it is completely included in such a construction. The category of "public services" is not specifically defined in the German doctrine, but it covers both positive public administration and law enforcement activities of public administration entities regarding the issuance of individual administrative acts in the interests of private individuals. Legal relations between authorities and citizens are traditionally referred to as «external administrative law» or «formal administrative law».

The legal regulation of artificial intelligence security in Ukrainian banking

The need to expand the range of banking services in Ukraine is stipulated with technological progress, the European integration processes and the legal regime of martial law introduced in the country. Under the conditions of war, the need to strengthen the security of banking activities and protect the banking system from the influence of any internal and external factors gains meaning. The topical direction of economic and legal research of scientists today is the possibility to introduce digital technologies with elements of artificial intelligence (AI) into the banking activity in Ukraine to improve its protection. The AI law as an independent branch of the Ukrainian law has not been developed so far. The sources of AI law, its functions, tasks, scope, risks and limits of legal responsibility for prohibited practices of artificial intelligence have not been defined. The purpose of the article is to analyze the theoretical and legal provisions that underpin the regulation of AI application in Ukrainian banking. The comparative legal method made it possible, considering the provisions of the draft law on AI of the European Union, to determine the trends in the development of the legal regulation of AI in Ukraine. Following the study, proposals to the legislation of Ukraine were formulated, which will contribute to the legal regulation of banking activities using digital technologies with elements of AI.