Ukraine has no state investment policy that can lead to achievement of the Sustainable Development Goals. The purpose of this article is to analyze the experience of the European Union (EU) regarding the use of the investment policy for sustainable development and, on this basis, to offer the provisions to be further taken into account when forming the investment policy of Ukraine to reach the Sustainable Development Goals. The authors focus on the investment policy of the EU countries, as the Czech Republic, Poland,

The article examines the norms of the Tax Code of Ukraine, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, which regulate the procedure for accounting and tax accounting. The judicial practice regarding the interaction of accounting and tax documents has been analyzed. It is noted that the defect in the primary documents and the buyer’s failure to acknowledge the fact of the supply of the disputed goods does not deprive the supplier of the opportunity to prove the supply of the goods with other evidence that will convincingly testify to the actual circumstances of the supply of the goods. It is noted that there is a close relationship between tax accounting and accounting, since both tax accounting and accounting have one object — economic activity and reflect the same economic transactions, as well as accounting and tax accounting are based on primary documents It was concluded that judicial practice provides for the possibility of using a tax invoice as proof of the fact of the delivery of goods under the contract, but on the condition that there is other evidence. It is emphasized that when evaluating tax invoices in combination with other evidence in the case, the courts must take into account the provisions of the Tax Code of Ukraine and the actual actions of the parties to the contract regarding the reflection of the fact of the delivery of the disputed goods in the tax accounting and accounting records. It was determined that tax invoices received from the Unified Register of Tax Invoices cause legal consequences, and the basis for the taxpayer’s right to a tax credit from value added tax is the fact of actual transactions for the purchase of tangible goods. It is noted that establishing the rule regarding mandatory confirmation of tax credit amounts taken into account by the VAT (value added tax) payer when determining tax liabilities, the legislator assumes that these documents are authentic, that is, the transactions they confirm really took place. It has been proven that registered tax invoices in combination with other evidence confirming the real movement of goods can confirm the fact of the supply of goods under the contract, however, this is not clearly provided for by the legislation of Ukraine, but requires a combined analysis of various legal norms and judicial practice. It is proposed in the Tax Code of Ukraine to determine that the presence of registered tax invoices in combination with other evidence confirming the real movement of the goods is the basis for confirming the fact of the supply of the goods in case of a disputed situation.

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The article examines the licensing systems of economic activity, which are enshrined in the national legislation of such countries of the European Union as Germany, Great Britain and Poland. The authors identify the situation inherent in licensing systems of the above-mentioned EU member states and substantiates the expediency of using these provisions in further reforming of the licensing system of economic activity in Ukraine. The legislation of the European Union aimed at regulating the implementation of certain activities across the whole of the EU, and legislation relating to rules for the mutual recognition of permits and qualifications of specialists in EU member states was analyzed.