https://ppa.ztu.edu.ua/issue/feed 2025-03-26T15:19:20+02:00 Редактор журналу rvv@ztu.edu.ua Open Journal Systems <p><strong>The journal supports an open access policy.</strong></p> <p>The journal “Public Policy and Accounting” is publishing scientific articles on problematic issues related to accounting and public policy. The preferences are given to the articles about the impact of accounting on public policy and vice versa. The thematic of the journal interacts accounting with public administration and regulation of the economy, with political science, sociology and law.</p> <p>The goal of the journal is to promote rapid dissemination of ground researches in the areas of accounting coherence, public and state socio-economic policies. The journal focuses on the content and quality of the researches, the author's own vision of solving the problematic issues.</p> <p>The edition is included into “The list of scientific editions of Ukraine enabling the publications of theses results for obtaining scientific degrees of Doctor and Candidate of Sciences” of Category “B”.</p> <p>Editorial board considers the original scientific articles in the following directions:</p> <ul> <li><strong>Accounting and Taxation;</strong></li> <li><strong>Public Management and Administration.</strong></li> </ul> <p>The journal is a peer-reviewed edition supporting the <strong>policy of a free access</strong> to the scientific publications.</p> <p><strong><strong><strong>Founder: </strong></strong></strong>Zhytomyr Polytechnic State University</p> <p><strong>Periodicity of publication:</strong> 2 times per year</p> <p><strong>Language of the edition:</strong> English</p> <p><strong>Year of foundation:</strong> 2020</p> <p><strong>ISSN</strong> 2708-5236 (Online), ISSN 2707-9325 (Print)</p> <p><strong><strong>Address of editorial office: </strong></strong>103, Chudnivska str., Zhytomyr, 10005, Ukraine<strong><strong><strong><br /><strong>Tel.:</strong></strong> </strong></strong>0412 41-39-87<strong><strong><br /><strong>E</strong><strong>-</strong><strong>mail</strong><strong>: </strong></strong></strong>rvv@ztu.edu.ua<strong><br /></strong></p> https://ppa.ztu.edu.ua/article/view/325572 2025-03-26T14:45:54+02:00 Dymytrii Grytsyshen byffyj@gmail.com Iryna Abramova byffyj@gmail.com Jeyhun Islamli lib_tlm@ztu.edu.ua

<p>The study focuses on the institutional and legal framework for the functioning of the tax systems of the European Union countries. The aim of the study is to provide a theoretical substantiation of the institutional and legal framework for the functioning of the EU taxation system. It is argued that taxation systems in the European Union are of key importance for financing public expenditures, maintaining social stability and economic development. The tax system of each member state, although based on common European principles, is developed on the basis of national priorities and economic conditions. It is substantiated that the institutional framework of taxation ensures the effective functioning of the tax system through a number of mechanisms: the legislative framework, legal norms, principles of fairness, transparency and responsibility. The author emphasizes that the Fiscalis program plays an important role in ensuring cooperation between the tax authorities of the EU Member States. Regulation (EU) 2021/847103 was a key document that updated the previous regulation and proposed new mechanisms to improve tax administration and cooperation between tax authorities. The author emphasizes that the effective functioning of the EU tax systems depends on harmonization of legislation, international cooperation, efficient tax administration and a reliable judicial system, which ensures the financial stability of the States and promotes economic growth and social development.</p>

2025-03-27T00:00:00+02:00 Copyright (c) 2025 Dymytrii Grytsyshen, Iryna Abramova, Jeyhun Islamli https://ppa.ztu.edu.ua/article/view/325583 2025-03-26T15:19:20+02:00 Serhii Lehenchuk byffyj@gmail.com Iryna Zhyhlei lib_tlm@ztu.edu.ua Nataliya Zdyrko byffyj@gmail.com Dmytro Zakharov lib_tlm@ztu.edu.ua

<p>The research paper offers an advanced exploration of the paradigmatic evolution of accounting, integrating historical, theoretical, and institutional frameworks. Employing Thomas S. Kuhn’s theory of scientific revolutions, it interrogates the trajectory of accounting paradigms, elucidating their emergence, contestation, and eventual transformation. The analysis critically engages with the contributions of preeminent scholars such as R.J. Chambers, R.R. Sterling, and R.V. Mattessich, positioning their work within the broader discourse of paradigm shifts in accounting theory. This investigation extends beyond theoretical boundaries, illuminating the dialectical relationship between socio-economic forces, institutional responses, and paradigm realignments driven by crises, technological disruptions, and regulatory reforms. The research advances the application of Kuhn’s framework within accounting discourse, advocating for its adaptation to encapsulate the multifaceted socio-institutional dimensions of accounting science. It underscores the inherent pluralism of accounting paradigms and their responsiveness to evolving societal and economic conditions. The research confronts the epistemological and methodological limitations of Kuhn’s model in accounting, calling for a nuanced refinement that aligns with the discipline’s institutional complexities. The findings provide a significant contribution to scholarly discourse, fostering a deeper understanding of the evolution of accounting paradigms and their implications for theoretical and applied practice.</p>

2025-03-27T00:00:00+02:00 Copyright (c) 2025 Serhii Lehenchuk, Iryna Zhyhlei, Nataliya Zdyrko, Dmytro Zakharov