Public Policy and Accounting

Institutional and legal framework for the functioning of the EU tax systems

2025-03-26T14:45:54+02:00

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.

Paradigmatical development of accounting: historical analysis

2025-03-26T15:19:20+02:00

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.

Estimated planning as an important element of management accounting of state institutions of higher education of Ukraine

2025-07-15T12:47:18+03:00

The article elaborates the problems of estimate planning as an element of the subsystem of budgeting the activities of state institutions of higher education, which, in turn, acts as a subsystem of management accounting of the specified business entities. It is motivated by the budgeting of the activities of state institutions of higher education to understand the subsystem of management accounting, which is implemented at the 4 levels of management by the specified economic entities in the form of a process whose components are the procedures for forming estimates and budgets, their implementation, analysis and evaluation of the latter, as well as adjustment of budgets and estimates and control of their implementation in the short term. In turn, the estimated planning of the activities of state institutions of higher education acts simultaneously as a subsystem of budgeting their activities and as a part of the budget process in general, which is implemented at the level of the Ministry of Education and Science of Ukraine and state institutions of higher education as managers of funds, which includes procedures for the formation of short-term financial plans of state institutions of higher education in terms of revenues and expenses and the provision of loans, their implementation, analysis and evaluation of the latter as well as adjustment of estimates and control of their implementation. It is motivated by the principles of estimated planning of the activities of state institutions of higher education to determine the following of them: scientific validity, continuity, unity, comprehensiveness, comprehensiveness, analyticity, probability, balance, participation, timeliness, detailing, transparency and publicity, target direction, trinity, controllability, flexibility. Recommendations for bringing the classification of expenditures into line with the 2014 GFSM are provided.

Effectiveness of the implementation of the medi-cal tourism development strategy

2025-07-18T11:31:00+03:00

To ensure effective state management of the development of medical tourism as a new direction in national socio-economic policy, it is necessary to rely on an objective assessment of key performance indicators (KPIs). These indicators make it possible to determine the dynamics of changes in the industry, assess the effectiveness of management decisions, and form strategic guidelines for attracting investment and expanding the country's participation in the global medical services market. The current stage of development of medical tourism is characterised by a tendency to distinguish new and specialised areas from traditional forms of tourism, which contribute to increasing the profitability of the sector, expanding the range of medical tourism services and creating conditions for entering new domestic and foreign markets. The growth in demand for medical services is accompanied by an expansion of supply, which is due to the intensification of entrepreneurial activity, high return on capital and the presence of significant competitive potential.

In the context of globalisation and digital transformation, medical tourism occupies one of the leading places among innovative instruments of state strategic management in the service sector. Its development stimulates budget revenues, creates new jobs, increases the country's investment attractiveness and contributes to improving the trade balance. The main goal of this direction is to provide quality medical services to foreign citizens, both within the country and in cooperation with international partners. From a macroeconomic point of view, state policy in the field of medical tourism should take into account demographic challenges, growing needs for rehabilitation and prevention, as well as changing consumer priorities towards individualised medical services.

In the international market, medical tourism is rapidly becoming a separate segment with high investment potential — from the construction of medical hotels to the modernisation of existing resort and medical infrastructure. This requires targeted government management based on systematic monitoring of key performance indicators for strategy implementation, including: the number of foreign patients who have received services in Ukraine; the volume of direct and related revenues from the provision of medical services; patient satisfaction levels; investments in medical infrastructure; the volume of international partnerships and contracts; the country's position in global medical tourism rankings; the number of institutions certified according to international quality standards; and the dynamics of the development of the sanatorium and resort network.

The goal of effective public administration in this area is not only to coordinate the activities of market participants, but also to create a favourable environment for the development of medical tourism as a strategically important direction. This involves integration with other sectors (tourism, healthcare, education, digital infrastructure), improving the regulatory framework, and introducing support mechanisms at all levels, from local to central. Due to the increase in the recreational and medical needs of the population, as well as the growing demands for quality treatment, the sanatorium-resort system is transforming into a resort-recreational cluster focused on prevention, recovery and the continuation of an active life. In this context, public administration should be flexible, analytical and effective — focused on achieving specific performance indicators and their continuous improvement.