Excise tax: analysis and problems of indirect taxation during COVID-19 pandemic

Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.
The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.
The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.

Nowadays, studying the categories of “economic sustainability”, “economic sustainability management” and the peculiarities of these concepts is especially relevant. Their use would provide an opportunity to ensure the sustainable and most effective functioning of the subject of economic relations in the current period of time, as well as to create a high potential for its development and ensuring the conditions for investing capital in the Ukrainian economy. All this determined the purpose of this study, which consists in the analysis of the theory and essence of the economic sustainability concept, the interpretation of the concept of “economic sustainability of the system” and the concept of “management of economic sustainability of the system”, distinguishing factors affecting the sustainability of the Ukrainian economic system, determining the relationship of economic sustainability with economic security, investing as well as forecasting the level of the Ukrainian economy sustainability based on the innovative modeling methods. The object of the research is to develop the theory of the “economic sustainability” concept and to determine the level of economic sustainability of the economy aimed at raising the investment climate in Ukraine. To ensure the development, security and investment attractiveness of the Ukrainian economy, an organizational structure of the management model for the sustainability of the Ukrainian economic system was developed using the developed economic and mathematical model.

The relevance of the paper is determined by the need to modernize social dialogue in Ukraine as a means of increasing the social responsibility of business organizations and a prerequisite for the country’s sustainable socio-economic development. The paper is aimed at reviewing and systematizing effective practices of modernization of social dialogue, which are revealed in the publications of foreign and Ukrainian scientists, high-ranking officials and public figures. These practices are considered from the standpoint of their expediency and the possibility of their implementation in the processes of social interaction of organizations of employees, employers and public authorities in Ukraine.
A review of the foreign experience in organizing social dialogue convincingly demonstrates a fairly high level of efficiency in the European Union, which contributes to achieving a balance of interests of major economic actors, increasing their social responsibility. For Ukraine, it is expedient to introduce the European practice of the so-called broad approach to the organization of social dialogue, which provides for the expansion of its subjects at the expense of representatives of territorial entities, environmental, women’s, youth, cultural and other public organizations. The involvement of local governments, public and NGOs in solving the most important socio-economic problems will contribute to the spread of the practice of differentiating between social and public dialogue. In Ukraine, employee participation in corporate governance should be strengthened, access to shareholder income should be expanded, and institutional tools for regulating the collective bargaining process should be improved.