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Abstract

The strategic goals of EU energy development have been clarified, based on efforts to increase and comply with environmental protection requirements, reducing energy consumption in the manufacturing and service sector, reduce dependence on energy imports, and increase the involvement of renewable resources in energy. The structure of the unified energy system of Ukraine was monitored. The volumes of electricity released by various power-generating enterprises in Ukraine, as well as the existing capacity of main and inter-state electric power grids for transmission of electricity, were analyzed. The volume of electricity exports and imports of the unified energy system of Ukraine and its possibilities to increase exports to the EU countries have been diagnosed. It has been proven that due to the change in the operating model of the electricity market the liberalization of the electricity market of Ukraine promotes the attraction of investment resources aimed at branching the possibilities of importing electricity generated in Ukraine into the ENTSO-E system. The structural tendencies of changes in generated electricity in final consumption at the expense of renewable energy sources of the European countries and Ukraine were studied. Options for increasing the efficiency of renewable energy sources are proposed The use of renewable energy sources on the basis of leveling out certain disadvantages is proposed. The directions improve the management of electricity enterprises in the conditions of the European integration choice of Ukraine including towards attracting investment resources through the use of public-private partnerships to improve the efficiency of the energy system of Ukraine are substantiated.

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Authors and Affiliations

Rostislav Tulchinskiy
Mykola Butko
Svitlana Tulchynska
Veronika Khudolei
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Abstract

As part of the study, world fuel and energy were analysed. A model for the development of state tax audit in the framework of innovative economic development is proposed. As a methodological base, general scientific research methods were used, first of all, systems and integrated analysis methods to substantiate the essence of the state tax audit, to develop approaches to the analysis of its results, and also to determine development trends. The importance of modernizing the system based on the identified relationship between the level of innovative development and the volume of tax revenues is substantiated. The developed model is based on the assumption that the tax gap will be minimized by encouraging tax-payers to voluntarily fulfil their tax obligations. The necessity of creating a supranational body of state audit within the framework of integration processes is substantiated. The prospects for the development of Supreme Audit Institutions (SAIs) in the context of globalization have been outlined, including the creation of territorial standards for a state audit of the Eurasian Economic Union (EAEU) countries.
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Authors and Affiliations

Lyazzat Sembiyeva
1 2
ORCID: ORCID
Madina Serikova
2
ORCID: ORCID
Katira Satymbekova
3
ORCID: ORCID
Zhanat Tulegenova
4
ORCID: ORCID
Begzat Nurmaganbetova
5
Aida Zhagyparova
2

  1. South Ural State University, prosp. Lenina, 76, Chelyabinsk 454080, Russia
  2. L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan
  3. M. Auezov South Kazakhstan State University, Shymkent, Kazakhstan
  4. Turan-Astana University, Nur-Sultan (Astana), Kazakhstan
  5. Korkyt Ata Kyzylorda State University, Kyzylorda, Kazakhstan

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