Browsing by Author "Kucheriava, Mariia"

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    Development of entities’ non-financial reporting in Ukraine under conditions of wartime
    (Київський національний економічний університет імені Вадима Гетьмана, 2022) Kucheriava, Mariia
    Introduction. In the conditions of martial law, the issues of the quality of information support for decision-making both at the state level and at the enterprise level are becoming increasingly important. In parallel with solving the issue of spreading the practice of corporate social responsibility among businesses in Ukraine in the context of implementing the concept of sustainable development and compliance with EU directives, there is a problem of information support for enterprises under martial law. Aim is to identify key areas for further improvement of organizational and methodological support for the preparation and submission of non-financial reports by Ukrainian enterprises under martial law. Method: bibliographic analysis, analysis, generalization. Findings. The study was conducted in stages: analysis of current changes and initiatives in EU legislation in the field of disclosure in non-financial reporting; study of organizational measures for submission of non-financial reports by enterprises, enshrined in EU directive requirements; formulation of proposals for further improvement of organizational and methodological support for the preparation of reports on the management of Ukrainian economic entities. It should be noted that the introduction of the electronic reporting format as one of the tools to manage the risks of martial law is only one element of the national infrastructure of non-financial reporting, which, according to international practice, includes: the methodology of non-financial reporting by companies, including reports on Sustainability; methodological support for information disclosure; organizational model of collection, processing and quality control of non-financial reports of enterprises.
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    Monitoring of the BEPS actions plan implementation in the context of fiscal regulation: scientific substantiation of the methodology
    (Київський національний економічний університет імені Вадима Гетьмана, 2024) Kucheriava, Mariia; Кучерява, Марія Василівна; Vorobei, Svitlana; Воробей, Світлана Іванівна
    Since January 2017, Ukraine has joined the OECD's Inclusive Framework and committed itself to implementing the BEPS Minimum Standard. The national tax system is similar in structure to the tax systems of developed countries. At the same time, the country's recognition of generally accepted standards for combating aggressive tax planning requires significant adaptation of the legal framework. Monitoring of the legislative process of implementing the BEPS Action Plan is an important area of further development of state regulation in the tax area and an effective means of achieving the proper quality of tax legislation and creating a modern and efficient tax system. The regulatory assessment of the state of national legislation will facilitate a detailed understanding and analysis of possible positive effects, achievement of results in the fight against tax evasion and base erosion, and avoidance of legal conflicts and contradictions. Monitoring the legislative process of implementing the BEPS Action Plan measures allows us to identify the necessary areas for improving the national legislative system and track the positive and negative effects of the application of legislative norms. Monitoring of regulatory legal acts is a tool for the development of future-oriented legislation, as it involves the study of legislation to obtain information necessary for assessing, forecasting, controlling and formulating recommendations for improving the regulatory framework and ensuring its optimal condition. As a member of the OECD Inclusive Framework, Ukraine has implemented the BEPS Action Plan Minimum Standard through significant adaptation of the national tax legislation and its approximation to the provisions of international tax instruments. Monitoring of the legislative process of implementing the BEPS Action Plan is an important area of development of state regulation in the tax area and an effective means of achieving the proper quality of national tax legislation and further development of an effective tax system. У статті науково обґрунтовано теоретико-методологічні засади та методичні підходи до реалізації моніторингу законодавчого процесу імплементації заходів плану дій BEPS. Авторами доведено, що здійснення регуляторного оцінювання стану національного законодавства сприятиме детальному осмисленню та аналізу можливих позитивних наслідків, досягнення результатів боротьби із ухиленням від оподаткування та розмиванням бази оподаткування, уникненню правових колізій та суперечностей. Обґрунтовано, що моніторинг нормативно-правових актів є інструментом формування перспективного законодавства, оскільки передбачає дослідження законодавства з метою отримання інформації, необхідної для оцінювання, прогнозування, контролю та формування рекомендацій з удосконалення нормативної бази та забезпечення її оптимального стану.