Authors

Ольга Ильина

Ilina Olha

City: Kharkiv

Science degree: Student

Place of work/study: Yaroslav Mudryi National Law University

Autor articles

The problem of tax optimization: history and modernity

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Bibliographic description of the article for the citation:

. The problem of tax optimization: history and modernity//Science online: International Scientific e-zine - 2019. - №8. - https://nauka-online.com/en/publications/jurisprudence/2019/8/problema-optimizatsii-nalogov-istoriya-i-sovremennost/

Annotation: The article discusses historical views on the emergence of taxes, as certain economic relations between the state and society - from ancient times to the present. The actual question of understanding the concept of “optimization” is posed, how “optimization” and “minimization” of taxes differ, and also how the tax burden of the enterprise is reduced. The analysis of the problem is carried out, namely: does the reduction in expenses of the enterprise improve the financial and economic status of taxpayers, and is this a normal phenomenon for doing business and economic processes; whether the state is interested in optimizing taxation of taxpayers in the long run, and whether reducing the cost of paying taxes increases the financial stability of the enterprise.

Ukraine’s participation in the EU initiative “Eastern Partnership”: energy strategy and environmental protection

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Bibliographic description of the article for the citation:

. Ukraine’s participation in the EU initiative “Eastern Partnership”: energy strategy and environmental protection//Science online: International Scientific e-zine - 2019. - №6. - https://nauka-online.com/en/publications/jurisprudence/2019/6/uchastie-ukrainy-v-initsiative-es-vostochnoe-partnerstvo-energeticheskaya-strategiya-i-zashhita-okruzhayushhej-sredy/

Annotation: The article discusses issues of partnership between Ukraine and the European Union in the framework of promoting financial support and enhancing the country's energy security, promoting economic and social development, how sectoral reforms are carried out, how society’s attention is drawn to environmental protection, and what incentives contribute to intercultural dialogue. The analysis of the problem is carried out, namely: whether Ukraine, at this stage of its development, ensures the adoption of basic laws, as well as regulatory and legal acts of secondary legislation aimed at implementing the norms of European law into the Ukrainian legal system in the field of the fuel and energy complex.

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