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Публікація Economic indicators as instruments of the rhetoric of science(Національний юридичний університет імені Ярослава Мудрого, 2019) Timoshenkov, Igor V.; Nashchekina, O. M.; Shkodina, Iryna V.The paper discusses the meaning of economic indicators as of a system of quantitative characteristics describing the functioning and development of an economy. The role and significance of economic indicators both in the system of economic sciences and in eco nomic, political and socio-cultural practices of a society are revealed. The dual nature of economic indicators is exposed. It is shown that, on the one hand, they constitute the in formation base for making and implementing economic and political decisions by eco nomic actors, thus representing a factor that reduces uncertainty and minimizes risks of their activities. On the other hand, economic indicators may give a distorted picture of the reality and/or be used as means of external pressure on actors aimed at realizing not the actors” interests but rather the interests of those who generated the information. Based on that, it is suggested that the most productive methodological framework for examining and interpreting economic indicators is a rhetorical approach to economics. Examples of ap plying the most common rhetorical techniques (devices) for using and interpreting eco nomic indicators are given and discussed.Публікація Business taxation: a transaction cost theory perspective(Національний юридичний університет ім. Ярослава Мудрого, 2018) Timoshenkov, Igor V.; Nashchekina, O. N.In the paper, the relevance of using transaction cost theory for analysis of different aspects of business taxation is demonstrated. In particular, the transaction cost framework is used for explaining the economic essence of taxes and for analyzing transaction costs arising from the interaction between business and government in the tax sphere. The importance of measuring tax transaction cost is shown and methodological implications are discussed. The results of the Doing Business cross-country surveys related to the relative ease of paying taxes in different economies are analyzed and compared with data of the in-depth country-specific survey «The Costs of Tax Compliance in Ukraine». The relationship between the ease of paying taxes and country’s economic performances is established. Problems underlying the development of a congruent and efficient tax system, meeting the needs and priorities of a certain society are discussed.