Viktoriia Tyshchenko

For businesses, the introduction of the Authorized Economic Operator program means simplified declaration, improved efficiency of customs procedures and reduced risks. This allows entrepreneurs to save time and money on customs terminal services and creates transparent and clear customs clearance procedures. However, so far only one company has received such a status, and the State Customs Service is considering another application for authorization. The purpose of the work is to assess the conditions and benefits of the program of an authorized economic operator in the framework of improving customs policy. The object of the study is the program of an authorized economic operator in Ukraine. The risks of international supply chains were highlighted in the paper. Entities that can obtain the status of an automated economic operator and the conditions for granting authorization to an automated economic operator are presented in detail. The simplifications and advantages of the status of the automated economic operator received by the subjects are systematized. The study used methods such as analysis and synthesis, induction and deduction, comparison, system approach. The analysis helped to identify the shortcomings of the status of an automated economic operator, which can be further used by researchers to make recommendations for improving the regulatory framework.

In the context of European integration, the importance of state policy in the field of innovation of enterprises, especially small and medium-sized businesses, is growing. Therefore, the state of the regulatory framework should promote the development of Ukraine’s innovation system, which will increase the amount of foreign investment and increase the welfare of the population. All this requires effective coordination between legislative institutions. The dynamic formation of the legal basis for the development of innovation activities of small and medium enterprises shows positive trends, but attempts to intensify innovation activities have not been implemented in full. The article generalizes the Ukrainian legislative and regulatory support to support the innovation activities of small and medium enterprises. The structure of the institutional basis for supporting the innovation activities of small and medium enterprises was drawn up. Problems of functioning of the national innovation system are revealed. In the process of research the following methods were used: analysis and synthesis, induction and deduction, comparison, graphical and tabular method, system method. The state of the innovation system of Ukraine in relation to the world level is determined on the basis of international indices. The directions of solving the revealed problems of innovative activity of small and average enterprises are proposed, which should be solved by means of state policy tools.

The global COVID-19 pandemic has dramatically changed the world and affected almost all aspects of the economy and society. The response to these challenges from the governments of practically all countries of the world has been actively manifested in tax measures aimed at supporting citizens and businesses. Considering the reduction of tax revenues to the budget, the regulation of excise taxation is the main tool for influencing economic and social processes in the country. The purpose of the study is to investigate the peculiarities of excise taxation in Ukraine, to identify key problems of indirect taxation and approaches of their overcoming. The concept “excise tax” and features of excise taxation in Ukraine were considered. The changes in the list of excisable groups of goods during 2020–2021 were determined. The impact of tax rates changes in groups of excisable goods for the last 5 years was analyzed. Prospects and innovations of excise tax in Ukraine were systematized. The main problems of the indirect taxation system development and the impact of the COVID-19 pandemic on the tax system, which led to the strengthening of the crisis state in the country and the slowdown of the planned economic reforms, were identified. State measures to regulate the state tax system on the example of EU countries were proposed.