Research and development project "International tax treaties and their importance for Ukraine in the context of the European integration"

1. Head of the R&D: Doctor of Law, Professor L. D. Tymchenko.

               Responsible executor of the research and development project: Dr. V. P. Kononenko

               Customer: Department of International Taxation of the Ministry of Finance of Ukraine.

               Term of implementation: from 01.08.2023 to 31.12.2024.

               The purpose of the research is to develop proposals for the revision of international tax treaties of Ukraine to ensure their compliance with current national interests in order to increase the financial resources of the state, expand the tax base, ensure the integrity of the tax system and timely integration of Ukraine into the EU.

2. Research and development project "Practical aspects of applying the risk management system for making decisions on post-clearance control"

              Head of the R&D: Ph.D. in Pedagogical Sciences, Associate Professor S. V. Kapitanets

              Responsible executor of the research and development project: Ph.D. in Economic Sciences Popel S. A.

              Customer: Department of Customs Risk Profiling of the State Customs Service of Ukraine.

              Term of implementation: from 01.08.2023 to 31.12.2024.

The purpose of the research is to develop proposals for improving approaches to the application of the risk management system to determine the need for post-clearance control.

3. Research and development project "Organizational and legal mechanism of interaction between the State Customs Service of Ukraine and national law enforcement agencies"

              Head of the R&D: V.V. Zayats.

              Responsible executor of the research and development project: Ph.D. in Public Administration E. S. Moldovan.

             Customer: Department for Combating Smuggling and Customs Violations of the State Customs Service of Ukraine.

             Term of execution: from 01.01.2024 to 31.12.2024.

             The purpose of the research and development project is to develop proposals for improving the organizational and legal mechanism of interaction between the State Customs Service of Ukraine and national law enforcement agencies.

4. Research and development project "Formation of an effective system for protecting the customs interests of the state in the national security system of Ukraine"

               Head of R&D: Doctor of Economics, Professor V. Prokopenko.

               Responsible executor of the research and development project: Doctor of Economics, Professor I. Revak.

               Customer: Department of Customs Audit and Registration of Persons of the State Customs Service of Ukraine.

               Term of implementation: from 01.01.2024 to 31.12.2024.

               The purpose of the research and development project is to develop practical recommendations for improving the efficiency of the customs interest’s protection system in the context of modern challenges.

5. Research and development project "Formation of an effective system of interaction between customs authorities and financial intelligence units"

               Head of the R&D: Doctor of Economics, Professor V. Prokopenko.

               Responsible executor of the research and development project: Doctor of Economics, Professor O. Pidkhomnyi.

               Customer: Department of Customs Audit and Registration of Persons of the State Customs Service of Ukraine.

              Term of implementation: from 01.01.2024 to 31.12.2024.

             The purpose of the research and development work is to develop practical recommendations for improving the efficiency of the system of interaction between customs authorities and the financial intelligence unit based on the joint recommendations of the World Customs Organization and the Egmont Group.

1. Research and development project "Creation of an innovative system of professional development in the sphere of accounting in institutions and organizations of the public sector".

State registration number: 0123U102874. Term of implementation: January - December 2023. Customer: Department of Accounting Methodology and Regulatory Support of Audit Activities of the Ministry of Finance of Ukraine. Head of the Research and Development Project - Doctor of Economics, Professor V. Kraevskyi.

In the course of implementation of the research and development project, the team of scientists:

1. the world experience of organizing and implementing qualification training of civil servants in the field of accounting in the public sector was studied;
2. regulatory acts on accounting and financial reporting by public sector entities were studied;
3. knowledge, skills and abilities on the basics of accounting organization to ensure the improvement of professional competencies in accounting principles, methods and procedures in the formation of accounting policies in public sector institutions were formed;
4. the list of key performance indicators (KPIs) of civil servants in the sphere of public sector accounting was analyzed to focus the course program on problematic issues;
5. a subsystem of innovative infrastructure was developed in the form of a completed course on the MOODLE platform (program, lecture notes, multimedia material, guidelines for practical classes and independent work of participants, test tasks to determine the level of knowledge of students and other materials);
6. involvement of practitioners who have the status of civil servants and directly perform audit and accounting functions (SASU, Accounting Chamber) and leading scholars in the field of public sector accounting according to national standards in conducting practical classes and case studies;
7. testing of an innovative system of professional development for civil servants in the field of public sector accounting at different hierarchical levels of management was provided;
8. a questionnaire was developed for online assessment of the quality of organization and teaching of in-service training courses;
9. proposals for amendments to the regulatory framework governing the work of accounting services in the public sector were formulated.

Based on the results of R&D, the world experience in organizing and implementing advanced training of civil servants in the field of accounting in the public sector is summarized; the list of key performance indicators (KPIs) of civil servants in the field of public sector accounting was analyzed to focus the course program on problematic issues; a subsystem of innovation infrastructure was developed in the form of a completed course on the MOODLE platform (a program, a lecture summary, multimedia material, methodological instructions for performing practical exercises and independent work of course participants, test tasks for determining the level of knowledge of students and other materials); practitioners who have the status of a civil servant and directly conduct (carry out) audit functions and keep accounting records (SAS, Accounting Chamber), as well as leading scientists in the field of accounting in the public sector, according to national standards, before conducting practical classes and cases were involved; testing of an innovative system of advanced training for civil servants in the field of accounting in the public sector at different hierarchical levels of management was provided; a questionnaire for online assessment of the quality of organization and teaching of advanced training courses was developed.

2. Research and development project "Creation of "dry ports" in Ukraine as an alternative to containerized goods turnover through checkpoints on the state border for maritime traffic". State registration number: 0123U102322. Implementation period: January - December 2023. Customer: Department of Customs Policy of the Ministry of Finance of Ukraine. Head of the research work – Ph.D. in Economic Sciences, Senior Researcher T. Ruda.

In the course of the research, the team of authors:

1. summarized theoretical aspects of determining the essence, functional load and practical feasibility of creating dry ports in Ukraine;
2. studied the world experience of using "dry ports" for the purpose of logistical improvement of trade turnover;
3. analyzed the current world and national legislation on the establishment and operation of dry ports;
4. investigated the problematic aspects of the use of dry ports in Ukraine;
5. made proposals to ensure the efficiency of the creation and operation of dry ports, taking into account the national practice of customs procedures;
6. developed proposals for improving the regulatory framework for the creation of dry ports in Ukraine based on international experience.

Based on the results of the research, the prospects for the functioning of "dry ports" as an alternative to containerized goods turnover through checkpoints on the state border for maritime traffic were analyzed; proposals were developed on the feasibility, prospects, problems of application and ensuring the efficiency, creation and functioning of "dry ports", taking into account the domestic logistics and permitting system, as well as the practice of customs procedures; proposals for improving the regulatory and legal framework were developed, taking into account international experience.

3. Research and development project "National Aspect of Mutual Administrative Assistance under the Convention on a Common Transit Procedure". State registration number: 0123U102323. Term of implementation: January - December 2023. Customer: Department for the Implementation of the International Transit System of the State Customs Service of Ukraine. The Head of the research and development project – V. Zayats.

The applied results of the research are as follows:

1. foreign experience on the issue of mutual administrative assistance in the Common Transit Procedure is studied;
2. legal and organizational peculiarities of mutual administrative assistance in the Common Transit Procedure in Ukraine are analyzed;
3. proposals for amendments to the national legislation on mutual administrative assistance under the Common Transit Procedure were developed;
4. recommendations on the preparation of measures for the organizational support of mutual administrative assistance under the Common Transit Procedure in Ukraine were developed.

Based on the results of the research and development project, directions for improving the national regulatory framework were developed and proposals for amendments to the national legislation on mutual administrative assistance in the Common Transit Procedure were formulated, namely: bringing the norms of the Customs Code of Ukraine in line with the legal principles of the Convention on the procedure of joint transit in terms of involving the State Customs Service of Ukraine at the level of national legislation in the process of mutual assistance in collecting claims in favor of foreign countries, as provided for in Annex IV to this Convention, to regulate at the legislative level the interpretation and use of the term "debt" in the context of the provisions of the Common Transit Procedure Convention and other acts of international law; creation of a legislative basis for objectification/determination of the amount of potential debt secured by a guarantee; strengthening the institutional capacity of the State Customs Service through the introduction of international standards, including those that will transform the activities of customs authorities by providing them with generally accepted law enforcement powers in the world, including to promote mutual administrative assistance in the Common Transit Procedure.

4. Research and development project "International tax treaties and their importance for Ukraine in the context of European integration". State registration number: 0123U104574. Term of implementation: August 2023 - December 2024 Customer: Department of International Taxation of the Ministry of Finance of Ukraine. Head of the Research and Development Project - Doctor of Law, Professor L. D. Tymchenko.

The applied results obtained by the author's team from August to December 2023 are as follows:

1. the legal and economic nature of Ukraine's international conventions for the avoidance of double taxation was clarified;
2. the existing system of international conventions of Ukraine on the avoidance of double taxation, highlighting the stages of its development and economic, political, legal features of contractual practice was analyzed;
3. an article-by-article analysis of the system of international conventions of Ukraine on the avoidance of double taxation is carried out;
4. the compliance of the provisions of the system of international conventions of Ukraine on the avoidance of double taxation with the provisions of the OECD ICS and the UN Model Convention was studied.

Based on the results of the research, the main doctrinal approaches to understanding the essence and peculiarities of interpreting international tax treaty requirements for the avoidance of double taxation were identified. The study of international tax treaties and their significance for Ukraine in the context of the European integration is an integral part of the country's development strategy and contributes to the creation of a stable and attractive investment environment.

5. Research and development project "Practical aspects of applying the risk management system for making decisions on post-clearance control". State registration number: 0123U104573. Terms of implementation: August 2023 - December 2024 Customer: Department of Customs Risk Profiling of the State Customs Service of Ukraine. The head of the research and development project is Ph.D. in Pedagogical Sciences, Associate Professor S. Kapitanets.

The approximate results of the implementation of the research and development project from August to December 2023 are as follows:

1. the theoretical foundations and prerequisites for the application of the risk management system as a mechanism for improving the efficiency of customs control in the context of international law and its development in Ukraine are studied;
2. research and generalization of foreign approaches and recommendations on the application of the risk management system in the field of post-clearance control, outlining the directions of their adaptation to Ukrainian practice.

Based on the results of the research, the prerequisites for the application of the risk management system in the context of international law and its evolutionary development in Ukraine are outlined. The foreign experience of using the customs risk management system in the process of post-clearance control was generalized in order to further develop proposals for improving this process in Ukrainian realities.