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№ 4/2017

Nauk. pr. NDFI 2017 (4): 104–127https://doi.org/10.33763/npndfi2017.04.104

FINANCIAL AND ECONOMIC REGULATION

KOTLJAREVSKYJ Jaroslav ¹, MELNIKOV Oleksandr ², YERMOLYCHEV Roman ³, DEREVYANKIN Valentyn , SHTANGRET Andrii ⁴

¹SESE “Academy of Financial Management”, Research ID : http://www.researcherid.com/rid/I-4694-2017
OrcID ID : https://orcid.org/0000-0003-3542-6952
²SESE “The Academy of Financial Management”
³The Ministry of Finance of Ukraine
⁴Ukrainian Academy of Printing

Development of publishing in the context of competitive policy and state aid regulation improvement

Due to the entry into force of the Law “On State Aid to Undertakings” in Ukraine, there should be elaborated a new system of state aid monitoring. The authors investigate and systematize information concerning state support to publishing entities in the EU and Ukraine, outline challenges, regarding the introduction of a new mechanism for monitoring and controlling state aid to economic activities, arising from actual amendments to national legislation and avoidance of competition distortion. State support of publishing in Ukraine is primarily carried out by means of budget (public and local) funding and in a form of granting tax benefits. Investigated data regarding state aid to book publishing from public and local budgets during 2008-2016 indicate a permanent funding scope increase, except 2009 and 2014 years, whereas it declined 20 % and 50 % sufficiently. The research findings envisage that publishing tax benefits measured as state budget losses compared to general tax benefits losses in the budget are at a comparatively low level: 1,3–1,6 %, with regard to corporative income tax, and ?2,1–3,8 % in respect to value added tax. It is concluded that state aid to publishing in Ukraine nowadays lacks sufficient planning, monitoring and purpose-orientation tools, despite some activities alike those in EU countries to supervise budget funding for book publishing. Thus, further research for efficient balance between state aid as branch support and measures of cultural development (based on categorization of allowed support in accordance with EU legislation clauses) could positively impact publishing in Ukraine with due regard for and in full conformity with the Ukraine–EU Association Agreement agenda on sufficient state aid and competitive policy regulation adoption.

Keywords:publishing, state aid, EU competitive policy

JEL: H25

Kotljarevskyj J. . Development of publishing in the context of competitive policy and state aid regulation improvement / J. . Kotljarevskyj, O. . Melnikov, R. Yermolychev, V. Derevyankin, A. . Shtangret // Наукові праці НДФІ. - 2017. - № 4. - C. 104-127.

Article original in Ukrainian (pp. 104 - 127)

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