"Economics. Finances. Law"

№ 7, 2025

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№ 7, 2025

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Oleksandr BOBOSHKO

Rethinking the concept of permanent establishment in the digital economy: comparative legal analysis and proposals for tax reform

Oleksandr BRYHINETS

Genesis of legal regulation of virtual assets in Ukraine and the EU (comparative legal analysis)

Oleksandr BOBOSHKO

The impact of BEPS and GloBE initiatives on the taxation of permanent establishments in the digital economy

Ruslan HERASYMCHUK

Applicable aspects of appealing decisions on the imposition of administrative penalties adopted by the bodies of the national police of Ukraine

Denys MANIUK

Problems of normative regulation of extra-budgetary funding of local courts: legal assessment of charitable assistance, grants, and targeted contributions

Mykhailo VINNYK

Priority measures to prevent the appropriation and timely detection of money, valuables and other property obtained as a result of criminal offenses

Oleksandr LISOVOL

Arresting of vat in the electronic administration system as a criminal proceeding tool: the need for changes to the CPC of Ukraine

Leonid BIELKIN, Yuliia YURYNETS, Mark BIELKIN

The problem of (non)taxation of compensation for legal costs compensated to individuals

Ihor ONYSHCHENKO

Construction of a correlation-regression model for researching the financial security of TOP-TEX LLC

Viktoriia RIEZNIKOVA, Valeriia POIEDYNOK, Olha KLEPIKOVA, Anastasiia HOLOVACHOVA

Conceptual issues of European integration in transport law

Roman KOROTIA

Subject of legalization (laundering) of property obtained by crime (comparative analysis)

Yonatan ELGABSY

Prolonged waiting for medical assistance before nursing home admission: management and economic aspects

Vitalii ZAKHARCHENKO, Dmytro MERKULOV

Coevolutionary approaches to organizational development of innovative-active enterprises

Nataliia PETRYSHYN, Anastasiіa DROFІAK

Mechanism for forming and implementing a strategy for an enterprise to enter a foreign market

Serhii FESENKO

Features of bringing persons guilty to administrative liability for violations in the field of weight and dimensional control (analysis of judicial practice)

Maksym MYSKIV

The principal purpose test as a tool to combat abuse of tax benefits under double taxation avoidance agreements

Tetiana METIL

Formation of a regional innovation marketing complex mechanism as a key element in ensuring sustainable economic development of regions

Yaroslav PASICHNYK

The place and meaning of an international treaty in the mechanism of international legal regulation

Ilona SEMENCHA, Tetiana HRYNKO

Risks in the operations of modern businesses in Ukraine: decision-making approaches and management strategy development

Fedir TKACHYK, Vitalii BACHYNSKYI

Conceptual foundations of budgetary policy transformation in the context of ensuring sustainable development of territorial communities

Oksana POLINKEVYCH, Viktor TRYNCHUK, Valentyna LEVCHENKO, Iryna ZELENITSIA

Government bonds as a tool for reducing investment risks and supporting social welfare and pension insurance in conditions of martial law and increased market volatility

Karyna TROSTIANSKA

Basic concepts and mechanisms of business model transformation