Перегляд за Автор "Bieliaieva Olena"

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  • Документ
    Empowering Communities: Nexus of Infrastructureand Local Prosperity
    (Teadmus OÜ, 2024) Omelianenko Olena Mykolaivna; Омельяненко Олена Миколаївна; Omelianenko Vitalii Anatoliiovych; Омельяненко Віталій Анатолійович; Prokopenko Olha; Прокопенко Ольга; Skyba Olha Oleksandrivna; Скиба Ольга Олександрівна; Єрмакова Ольга; Yermakova Olha; Kornus Anatolii Oleksandrovych; Корнус Анатолій Олександрович; Pidorycheva Iryna Yuriivna; Підоричева Ірина Юріївна; Bash Antonina; Баш Аноніна; Samodai Valentyna Petrivna; Самодай Валентина Петрівна; Mashyna Yuliia; Машина Юлія; Petrova Iryna; Петрова Ірина; Yachmenyk Maryna Mykhailivna; Ячменик Марина Михайлівна; Voronenko V’iacheslav; Вороненко В’ячеслав; Lytvynenko Svitlana; Литвиненко Світлана; Illiashenko Nataliia Serhiivna; Ілляшенко Наталія Сергіївна; Мироненко Антон; Myronenko Anton; Бєляєва Олена; Bieliaieva Olena
    The monograph explores the intricate relationship between infrastructure development and local prosperity, emphasizing how strategically implemented infrastructure projects can unlock the potential of communities. It highlights infrastructure as not merelyacollection of physical assets but asacatalyst for social cohesion, economic activity, and resilience. Addressing global challenges such as economic inequality,climate change, and urbanization, the work proposes innovative approaches to sustainable community development through inclusive planning and infrastructure solutions. Featuring empirical evidence, best practices, and actionable recommendations, the monograph underscores the importance of local stakeholder engagement and environmental responsibility in achieving social equity, improving living standards, and fostering resilient economies.For scientists, teachers, doctoral and post-graduate students, students of higher education institutions, specialists and civil servants who work in the field of formation and implementation of the infrastructure policy.
  • Документ
    Legal Regulation of Local Tax Administration
    (2023) Bondar Vladyslav; Bieliaieva Olena; Бондар Владислав; Бєляєва Олена
    Administration of local taxes is an important aspect of financial decentralization and strengthening of local self-government in Ukraine. This topic examines legal acts regulating the process of setting, calculating, paying and controlling local taxes, as well as analyzes existing problems and prospects for improving legal regulation in this area. The basis of the legal regulation of the administration of local taxes in Ukraine is the Tax Code of Ukraine, the Law of Ukraine „On Local Self-Government in Ukraine”, the Budget Code of Ukraine and a number of by-laws that provide detailed administration procedures and mechanisms. The establishment of local taxes is carried out by local councils, which determine tax rates, payment procedures and benefits within the limits set by national legislation. Analysis of current legislation reveals key aspects and problems of legal regulation of this topic. In particular, there is a need to increase the flexibility of local authorities, improve transparency and accountability of the use of tax revenues, simplify administration procedures and reduce the bureaucratic burden on taxpayers. Thus, the legal regulation of local tax administration is a key factor of financial decentralization, which requires constant improvement to ensure a stable and transparent flow of funds to local budgets and strengthening of local self-government.