The article examines the role of political parties in modern state-building processes in Ukraine. The place of political parties in the political and legal system of society is determined. The general directions of overcoming problematic situations of activity of political parties in Ukraine are offered. It is noted that political parties play an important role in the organization and exercise of political power, act as a kind of mediator between civil society and public authorities, influence the formation of public opinion and the position of citizens directly involved in elections to public authorities and local governments. It is determined that in a modern democratic society, political parties carry out their activities in the following areas: the work of representatives of political parties in public authorities and local governments; participation in elections of state authorities and local self-government bodies; promoting the formation and expression of political will of citizens, which involves promoting the formation and development of their political legal consciousness. These areas of political parties determine their role and importance in a modern democratic society, which determines the practical need to improve their activities and improve the national legislation of Ukraine in the field of political parties. Political parties are one of the basic institutions of modern society, they actively influence the ac-tivities of public authorities, economic and social processes taking place in the state and so on. It is through political parties that the people participate in the management of public affairs. Expressing the interest of different social communities, they become a link between the state and civil society. The people have the opportunity to delegate their powers to political parties, which achieves the ability of the people to control political power in several ways, which at the same time through competition of state political institutions and political parties contributes to increasing their responsibility to the people. It is noted that the political science literature has more than 200 definitions of political parties. And approaches to the definition of this term significantly depend on the general context in which this issue was studied by the researcher. It was emphasized that today in Ukraine there are important issues related to the activities of political parties. First of all, it is a significant number of registered political parties that are incapable, ie their political activity is conducted formally or not at all. According to official data from the Department of State Registration and Notary of the Ministry of Justice of Ukraine, 352 political parties are registered, of which 48 political parties do not actually function. The reason for the liquidation of such parties is not to nominate their candidates for the election of the President of Ukraine and People's Deputies of Ukraine for 10 years. According to this indicator, Ukraine ranks first among other European countries. Thus, 73 political parties are officially registered in Latvia, 38 in Lithuania, 45 in Moldova, 124 in Romania, and 56 in Slovakia. However, despite the large number of officially registered political parties in Ukraine, public confidence in their activities is low. It is concluded that political parties occupy a special place in the political and legal system of society and play an important role in the organization and exercise of political power, as well as a kind of mediator between civil society and public authorities. The general directions of overcoming problematic situations of activity of political parties in Ukraine are offered, namely: introduction of effective and impartial control over activity of political parties; creating conditions for reducing the number of political parties, encouraging their unification; establishment of effective and efficient sanctions for violation of the requirements of the current legislation of Ukraine by political parties.
Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi