Baltic Journal of Economic Studies最新文献

{"title":"LEGAL GLOBALISATION AND ECONOMIC SYSTEMS","authors":"S. Vasyliev, Philip Epryntsev, Tetyana Rekunenko","doi":"10.30525/2256-0742/2023-9-4-50-57","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-50-57","url":null,"abstract":"The objective content of globalisation is made up of processes that are heterogeneous in their origins, mechanisms and consequences, which makes it possible to consider globalisation as a complex system of phenomena and relations that is internally quite contradictory. This status of globalisation processes gives rise to a wide variety of concepts and theories of the origin and development of globalisation, among which a separate group studies globalisation in the field of economics and law. The article examines the main theories and concepts of the globalisation process and, on the basis of these, formulates general trends and guidelines for the development of the national legal and economic system. The author presents the main modern scientific positions on the nature and content of globalisation in the field of economics and law, which have made it possible to highlight its characteristics and conceptuality. It should be noted that the analysis of academic theories shows, firstly, that scholars tend to argue for legal globalisation exclusively through the sphere of economic relations and, secondly, that there are significant differences of opinion regarding the prospects of globalisation in this area. The authors suggest that the main trends are: (a) legal globalisation: internationalisation of national law, internalisation of international law – incorporation of international law into national law, globalisation of legal regulation; (b) economic globalisation: concentration and centralisation of capital, strengthening of the international division of labour, formation of international transport and logistics infrastructure, development of information and technological progress. The subject of the study is the main patterns of globalisation in the field of economics and law: theoretical concepts and models; current status, dynamics, main trends of development, as well as the state of scientific research in this field. The methodological basis of the study is, first of all, modern philosophical methods of cognition (dialectical, historical and logical, systemic and analytical). The study used general scientific methods of comparison, analysis and synthesis, abstraction and generalisation, analogy, induction and deduction. For the purposes of this study, system-structural and system-functional methods of cognition were widely used. These tools made it possible, first of all, to identify the dynamic characteristics of law in the system of socio-cultural values. Results. Globalisation is an objective process independent of the will and desires of individuals and states. Globalisation is an intrinsically contradictory phenomenon that opens up new opportunities for development and interaction between states, while exacerbating old and generating new problems. An intensive direction of globalisation is the acquisition of a new quality by world economic ties – increased interdependence and interaction of all spheres and components of international rel","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139264271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE POTENTIAL OF THE EXPERIENCE ECONOMY IN DEVELOPING EFFECTIVE COMMUNICATIONS IN CIVIL SOCIETY","authors":"V. Kovpak, N. Lebid, H. Vasylchuk","doi":"10.30525/2256-0742/2023-9-4-119-127","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-119-127","url":null,"abstract":"In the conditions of war, economic, social, cultural and artistic institutions should promote the Ukrainian strategic narrative through the so-called \"soft power\", project activities, economic proposals, as this means strengthening the national identification of civil society, which is so important in the context of national liberation struggle. In fact, the demand for the experience economy can activate the cognitive factor that produces patriotic, socially significant values, feelings and emotions. Therefore, the subject of the study is the effective communication proposals of the impression economy in the context of civil society development. The purpose of the research is to analyse a package of economic proposals and strategies for achieving the progress of economic value, i.e., the implementation of the concept of experience economy, which in the context of war becomes a means of effective communication in the context of the request of responsible business of civil society to actualise the value of national economic identification. The research methodology is based on a combination of systemic and value-based approaches, discourse analysis, which help to reveal the drama and strategies of Ukrainian experience economy cases, their correlation with the specifics of civil society's demands at the national level and the identification of proposals in the context of war; synchronous method (focusing on the conditions of the full-scale Russian invasion of Ukraine) and the use of the monitoring software Similarweb, which allowed to track the recognition of certain projects among customers and the phases of \"dramatic development\" of the economic offer. The article highlights that, according to J. B. Pine II and J. G. Gilmore, impression is the fourth economic proposition, a new economic value that cannot be compared to a service, because it is achieved through the organisation's cognitive space, through the customer's interest in emotional, physical, intellectual and spiritual dimensions, \"effective management of impressions\", where efficiency is achieved by \"hitting\" the intersection of four spheres of impressions – cognitive, aesthetic, entertaining and escapist. According to J. B. Pine II and J. G. Gilmore, the leading role in generating the progression of the economic value of business is played by the understanding of business as theatre (dynamic or stable), unfolding through drama (=strategy), script (=processes), theatre (=work techniques), performance (=proposal), which always has a context (within the limits of intelligence – national identification, patriotic), value markers (support for civil society in war conditions) and a field of interpretation. Thus, the conclusion of the research is the thesis about the evolution from the experience economy to the transformation economy, when the transformation of a customer or company is the ultimate economic offer of the initiator: in the case of the Silpo chain, thanks to the effective communica","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139265479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ECONOMIC METHODS OF PUBLIC ADMINISTRATION OF SOCIAL PROTECTION OF PERSONS WITH PERSISTENT HEALTH DISORDERS","authors":"A. Sotska, A. Omelchenko, Volodymyr Yemelianov","doi":"10.30525/2256-0742/2023-9-4-213-222","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-213-222","url":null,"abstract":"The purpose of the article is to study the nature of various economic methods of public administration of social protection of persons with persistent health disorders. For this purpose, by means of the dialectical method, methods of analysis, documentary analysis, systematisation, explanation, comparison, induction and specification, legislative and theoretical-practical aspects of the relevant economic methods of public administration of the researched area were studied. As a result, the conceptual apparatus of the problem declared in the article was analysed, namely the existing definitions of the categories \"disabled person\", \"social protection of persons with persistent health disorders\", \"public administration method\" and \"economic management methods\". The authors' understanding of the concepts of \"public administration of social protection of persons with persistent health disorders\" and \"economic methods of public administration of social protection of persons with persistent health disorders\" is presented. Categories of persons who, in accordance with the legislation of Ukraine, are equated in social protection matters with persons with persistent health disorders, in particular: disabled persons; combatants; victims; the elderly; children with musculoskeletal disorders. Types of economic methods identified in the scientific literature (long-, medium- and short-term planning, licensing, quotas, commercial calculation, taxation, credit, budget system, economic regulators, incentives, setting minimum levels of social standards and benefits, pricing, responsibility). Given the specifics of the listed economic methods, it is proposed to classify them into five types according to the purpose of application. The study identified various economic methods of public administration in the researched area. These methods involve planning expenditures in state and local budgets focused on social protection for disabled individuals and financing for the same. The development, approval and implementation of social protection programs for disabled individuals and the elderly also fall under the purview of these methods. Additionally, financial aid is provided to support public movements in the field of social and legal protection for disabled individuals. Establishing minimum social standards, setting maximum prices for goods, works, and services, determining employment standards for disabled individuals, implementing measures to promote their employment, enforcing responsibility for non-compliance with legislation related to social protection of disabled persons, licensing specific types of economic activity, and implementing taxation regulations. Each of the economic methods is analysed in a distinct section of the article, with reference to the legislative norms that regulate their implementation, coupled with empirical evidence. The article's value lies in its intricate portrayal of the authors' perspective on the economic techniques employed, publi","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139262639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INFORMATISATION OF THE DIGITAL ECONOMY AS THE MAIN TREND OF EXPONENTIAL DEVELOPMENT","authors":"Victoriya Marienko, V. Nikitenko, V. Voronkova","doi":"10.30525/2256-0742/2023-9-4-178-183","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-178-183","url":null,"abstract":"The relevance of studying the informatisation of the digital economy as the main trend of modern development is beyond doubt, since the digital economy represents the main trend of digitalisation. Therefore, the world's largest developed countries consider the development of the digital economy as one of the important strategies for increasing national competitiveness, promoting economic growth and social development. The digitalisation of the economy is a fundamental and transformative trend in the world of technology and business. It encompasses the convergence of digital technologies with economic activity, leading to a profound impact on industries, societies and people's lives. The purpose of the study is to examine the theoretical and practical aspects of digitalisation of the digital economy as the main trend of modern development. Metodology. The paper uses the following methods and approaches: cross-cultural, systemic, structural-functional, institutional, anthropological and axiological, as well as general scientific methods - allowing to effectively analyse the ways of using digitisation to create new benefits. The article uses a data-centric approach to the analysis of information provision at an enterprise for the purpose of change management, which includes methods of collecting, structuring, documenting and reusing basic data generated by the change management processes. Results. The article elaborates on the directions of development of the digital economy as an economic form of big data; the directions of exponential development of information and trust in information sources; reveals the informatisation of the digital economy as the main trend of modern digital development. Practical implication. The informatisation of the digital economy creates both opportunities and challenges. Companies, governments and individuals must proactively adapt to this trend by adopting technology, prioritising data management, developing digital skills and adhering to ethical and responsible practices to unlock the full potential of the digital economy. The digitalisation of the economy is a transformative force with far-reaching implications. It represents a new era of rapid change and innovation, offering opportunities for growth and efficiency, but also creating challenges that require careful navigation. As this trend continues to evolve, it will shape the future of industries, economies and societies around the world.","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139264651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SOCIO-ECONOMIC COMPONENT OF THE STATE POLICY IN THE FIELD OF PREVENTION OF CRIMINAL OFFENCES AGAINST LABOUR RIGHTS AND FREEDOMS OF A PERSON AND A CITIZEN","authors":"T. Koliesnіk, Yuliia Lehkosherst, M. Zhdan","doi":"10.30525/2256-0742/2023-9-4-128-133","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-128-133","url":null,"abstract":"The purpose of the article is to reveal the essence and content of socio-economic elements of the state policy in the field of prevention of criminal offences against labour rights and freedoms of a person and a citizen; to consider the main methods of risk management in the construction of the crime prevention mechanism as the ways of ensuring the economic security of the state. Scientific discussion of the problem of correlation of criminal-legal, criminological and economic aspects of reduction of quantitative and qualitative indicators of such socially dangerous acts is presented. The socio-economic determinants of the studied type of crime are characterised. The authors' vision of the peculiarities of labour legislation in the conditions of martial law functioning and their correlation with the intensification of crime and the destabilisation of the economic situation in the country is outlined. The problem of the high level of migration is updated and explained from the point of view of the unsatisfactory economic situation, which complicates the process of employment of young people, and the unsatisfactory level of providing the population with higher education. The need to integrate the social aspect into the labour legislation has been demonstrated by standardising the provisions on the preferred categories of employees, the specifics of their performance of labour duties, etc. Socio-economic measures and means to prevent criminal offences against the labour rights of citizens are proposed. Results. Regulatory legal acts establishing the peculiarities of employees' performance of their labour duties have been regulated, and the Law of Ukraine \"On Peculiarities of Regulation of Labour Relations under Martial Law\" No. 2136-IX of 15.03.2022, which defines the procedure for interaction between the employer, the state and the employee, regarding the special legal regime, has been singled out. The article provides additional arguments in favour of the need to introduce systemic changes to the Labour Code. It is established that the socio-economic determinants of criminal offences against labour rights of citizens include the following phenomena: 1) martial law and the COVID-19 coronavirus pandemic have reduced Ukraine's investment attractiveness, leading to a fall in the labour market, the need to cut jobs and the resulting labour disputes, and the need for employers to resort to criminal violations of employees' rights (gross violation of labour laws, gross violation of an employment contract, coercion to participate in a strike or obstruction of participation in a strike, and so forth); 2) the levelling of the need for conceptual reforms of the concept of sustainable development in the current political and economic environment has led to the end of globalisation and the beginning of localisation, and, as a result, migration of the population causes the loss of labour resources and the retention of employees by illegal means (in particular, ","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139264903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ENVIRONMENTAL AUDIT IN ASSESSING THE IMPACT OF REAGENTS ON SUSTAINABLE DEVELOPMENT IN LATVIA","authors":"I. Stecenko, B. Rivza, Nataliia Lutska","doi":"10.30525/2256-0742/2023-9-4-11-18","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-11-18","url":null,"abstract":"Sustainable development in the environmental sector is a priority direction in Latvia, as in all EU countries. However, the use of different approaches does not provide effective results to achieve the SDG. The purpose of the research is to develop a model for carrying out an ecological audit based on the principle of inter-industrial assessment on the use of reagents on the country’s roads. The authors suggest using an environmental audit for a comprehensive assessment of the influence of reagents on the environment. Subject of research: model of environmental audit in assessing the use of reagents. The object of the study is the Latvian approach to the use of reagents. The research methodology applied for this research study is qualitative and quantitative research methods. The monographic method and the method of deduction were used to analyze the corresponding theoretical concepts, the statistical method, the method of graphic analysis, correlation and regression analysis, Student’s distribution were used for the evidence base of the research. Conclusion of the study: in the research the authors identified the following pattern: with the growth of income of the population of Latvia, the number of cars in the country increases (correlation 0.999, R = 0.754), however, there is also an increase in road accidents (correlation 0.946, R = 0.728), which leads to an increase in car repairs. In auto repair work, an anti-corrosion coating is used that releases non-methane volatile compounds. When conducting an environmental audit, it is necessary to take into account anti-corrosion coatings. As part of the research, the identified pattern was based on the use of the principle of intersectoral assessment. According to the authors, conducting an environmental audit according to the model proposed by the authors will lead to the identification of sources of environmental pollution, and subsequently to the development of a program to reduce or eliminate it. Regression equation analysis will make it possible to predict the expected number of accidents and will allow non-methane volatile compounds to be taken into account in environmental audits.","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139265092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONCEPTUAL BASES OF FORMATION OF COMPETENCE POTENTIAL OF LIVING LABOUR UNDER THE INFLUENCE OF CYBER-PHYSICAL SYSTEMS","authors":"L. Shatalova","doi":"10.30525/2256-0742/2023-9-4-243-252","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-243-252","url":null,"abstract":"The relevance of the issue of the competence potential of living labour is due to the need for evolutionary changes in the labour potential of the workforce as a response to the transformation of embodied labour in the context of the digitalisation of the economy. The aim of the research is to substantiate the conceptual foundations for the formation of the competence potential of living labour in the new conditions of digital transformation. In order to achieve this goal, the conceptual and categorical apparatus of labour theory has been improved, the types and structure of competences, functions and tools for building competence potential have been defined. Methodology. General scientific research methods were used in the study. In particular, using the methods of induction and deduction, the genesis of the concept of \"competence\" is studied to determine the substantive transformations in time, using the method of comparison, the common and distinctive features of the concepts of \"competence\" and \"competency\" are identified, using the systematic method, the structural elements of the concept of \"competence\" are identified and the introduction of the concept of \"competence potential\" of living labour into the scientific apparatus of labour theory is substantiated. The obtained results of the study created the basis for substantiation of the conceptual scheme of formation of the competence potential of living labour, which consists in allocation and coordination of the structural elements of the categories \"potential\", \"competence\", \"labour potential\". It is concluded that the expansion of the competence potential of living labour should be carried out in areas in accordance with the types of competences, in particular, individual and academic competences, workplace competences and industry competences. It is established that: a) individual competences depend on genetic characteristics of a person and are formed in non-formal and informal education; b) the institute of micro-qualifications should become an effective tool for the development of academic and workplace competences; c) individual, academic and workplace competences are crystallised into sectoral competences, which are reflected in the sectoral qualification frameworks and determine the vector of movement of a modern specialist in professional activity. The practical value of the research results is associated with the possibility of forming and implementing a labour management policy adequate to the new economic conditions.","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139265214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FINANCIAL MECHANISM IN THE SYSTEM OF ECONOMIC VECTORS OF DEVELOPMENT OF HOTEL AND RESTAURANT AND AGRICULTURAL ENTERPRISES","authors":"Y. Aleskerova, Lіdiіa Fedoryshynа","doi":"10.30525/2256-0742/2023-9-4-19-30","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-19-30","url":null,"abstract":"The purpose of the work is to study the aspects of the financial mechanism of the hotel-restaurant and agricultural sectors of the economy that interact in the market for the provision of services and sales of products, the definition of its constituent elements, the justification of the proposal to improve the financial instruments of state influence on solving the problems of development of the hotel-restaurant sector and the agricultural sector in the conditions of the emergence of new risks and threats, as well as the need for Ukraine's integration into the global economic space. Results. Thus, it can be argued that the increase in the production of crop products contributes to the increase in the export potential of agriculture. Thanks to the introduction of a preferential regime for rural and urban products. At present, support for the main branches of production (agriculture, food industry) will provide an opportunity to ensure domestic demand and satisfy external demand. Ukraine has joined the countries of the world, which are committed to ensuring sustainable development in accordance with the global SDGs. In 2019, the directions of the country's economic audit and vectors of economic development until 2030 were developed in Ukraine. This document defines 30 development tasks and 170 basic indicators for achieving economic development, taking into account the specifics of the country. An important element in ensuring Ukraine's sustainable development is the financial component. This can be achieved by improving the functioning of certain sectors of the Ukrainian economy. The strategic importance of agricultural development is highlighted, and the interdependence of GDP growth and agricultural exports is calculated. The financial mechanism is influenced by world financial processes and globalisation, therefore it is expedient to adapt the leading experience of foreign countries. International practice shows that the reform of the financial mechanism of agricultural enterprises is carried out mainly at the expense of strengthening the direct and indirect levers of state influence. Government influence is exercised through price regulation of agricultural products and farm incomes, budgetary financing of agricultural activities, provision of affordable credit, transparent and comprehensible taxation, regulation of exports and imports of agricultural products, support for scientific and technical progress, social support for farmers, etc. The success of agriculture in the leading countries of Western Europe, the USA, Canada, China and Japan is due to the fact that the self-regulating mechanisms of the market have been limited by external levers. This is government support for agriculture through subsidies, prices, quotas, credit and tax policies, etc. Methodology. The article develops methods of financial risk management, which include identification, analysis and development of methods of neutralisation of financial risks of a company. Valu","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139265781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CIVIL LAW AND LABOR CONTRACT: ECONOMIC AND LEGAL DIMENSION","authors":"V. Makovii, Rashad Mamedov, Denys Dontsov","doi":"10.30525/2256-0742/2023-9-4-170-177","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-170-177","url":null,"abstract":"The subject of the study is the conceptual, theoretical, methodological and applied legal and economic principles of the nature and significance of civil law and labour contracts in public life. Methodology. The research is based on general scientific and special legal methods. The analysis helped to determine the quantitative and qualitative parameters which characterise civil law and employment contract as socio-economic and legal phenomena in modern society. The synthesis provided for the formation of common and distinctive features inherent in civil law and employment contract in modern society. With the help of the comparative legal method it was possible to distinguish the characteristic features of the civil law and labour contract in the economic sphere and the legal consolidation of the above categories in modern international and national legislation on the basis of the quantitative and qualitative indicators of the corresponding origin. The formal-legal method created the conditions for the formulation of conclusions on the effectiveness of the normative consolidation of the principle of freedom of contract within the limits of civil and labour legislation and for the determination of relevant regulatory proposals. The purpose of the article is to define the essence and significance of civil law and employment contracts in the economic and legal sphere. The results of the study show that the state of legal regulation of temporal restrictions on the exercise of private rights in Ukraine on the way to economic integration creates preconditions for its modernisation in terms of both general and special legal provisions. Conclusion. Contractual relations are one of the most important driving forces of civil turnover, as they mediate the movement of a number of non-property and property goods within civil and economic turnover. Based on the study of statistical data, it has been established that the civil law contract, together with the labour contract, creates conditions for the development of economic processes in quantitative and qualitative components due to its involvement as a means of moving material and immaterial goods in civil and economic turnover. At the same time, a civil law contract, due to its wide variability and direct involvement in certain economic processes, creates more important prerequisites for progress in the economic space, which is manifested in new types and forms of contracts of this type. The labour contract in its component aims, first of all, from the position considered, to ensure the social component in the implementation of the content of the right to work by guaranteeing certain social, including economic, standards. This is why, unlike civil law, labour law influences the economy of the country indirectly and with a much smaller specific weight. In the legal sphere, research into the legal nature and scope of contractual constructs in the civil and labour spheres testifies to the weight of the principle","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139266293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"COLLECTION OF TAX ON PROPERTY OTHER THAN LAND PLOTS: CURRENT STATE AND PROSPECTS FOR IMPROVEMENT","authors":"Olga Mashchenko, Ruslana Polovynkina, Oksana Davydenko","doi":"10.30525/2256-0742/2023-9-4-184-189","DOIUrl":"https://doi.org/10.30525/2256-0742/2023-9-4-184-189","url":null,"abstract":"The purpose of the article is to study the historical and theoretical foundations of levying the tax on immovable property other than a land plot, to develop proposals for eliminating gaps in legislation and to expand the scientific basis for studying the above tax. Methodology. The study is based on the analysis of tax legislation in the field of levying tax on immovable property other than a land plot. The article outlines the historical stages of formation and development of taxation of immovable property other than a land plot. This paper analyses the current changes in legislation and establishes that the adjustments to legal regulation have affected the provisions of the list of objects and tax rates, the tax period, and the mechanism of forming a tax decision-notification. It is found that the formation of a scientific basis for the study of taxation other than land is relevant. Recent research in the field of real estate taxation is reviewed and analysed. The main doctrines and scientific positions are presented, and the analysis of domestic legislation is carried out. The imperfection of tax legislation is substantiated. The authors analyse the conceptual framework of the Tax Code of Ukraine. It is also determined that the term \"tax collection\" is an independent and highly specialised term, which means a set of actions of controlling authorities in the field of tax collection on real estate other than a land plot. A detailed analysis of real estate objects that are not subject to the tax under study was carried out. The research reveals abuses by taxpayers in determining the tax base for real estate objects for which the ownership is not registered. It is proposed to amend the list of taxable real estate owned by spouses in joint ownership. Positive changes in tax legislation under martial law are outlined. The difficulty of effective collection of tax on immovable property other than a land plot is substantiated. Results. In the course of the study of the theoretical foundations of taxation of immovable property other than a land plot, the authors concludes that the legislative framework for taxation has gone through its historical path and continues to evolve. Over the period of validity of the TC of Ukraine, Article 266 has undergone numerous changes, both positive and negative, however, this indicates that the legislator is looking for the best ways to ensure the quality of the tax under study. The article reveals discrepancies in the categorical apparatus of the Tax Code of Ukraine, the legislator uses the terms \"administration\" and \"collection\". This paper considers it appropriate to use the concept of levying tax on real property other than a land plot. The authors substantiate the imperfection of legal provisions regulating the collection of tax other than land, which contributes to the abuse of taxpayers. A positive novelty of the legislation is the inclusion of those objects that are not subject to taxation that are destroyed, ","PeriodicalId":44766,"journal":{"name":"Baltic Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139263337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}