General Theoretical Analysis of the Mechanism of Legal Tax Regulation

2019 ◽  
Vol 10 (7) ◽  
pp. 2077
Author(s):  
Kateryna O. PLOTNIKOVA ◽  
Ievgeniia A. ANANIEVA ◽  
Dmytro M. OSYPOV ◽  
Victoriia O. ZAKRYNYTSKA ◽  
Natalia O. MAKSYMENKO
Keyword(s):  
Theoretical Analysis ◽  
Detailed Analysis ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Comprehensive Analysis ◽  
The State ◽  
Basic Law ◽  
The Moment ◽  
Definition Of ◽  
Tax Regulation

The research is devoted to the detailed analysis of the mechanism of legal tax regulation. The study has found that the mechanism of legal tax regulation is primarily related to the legal regulation of tax debt to ensure its proper execution. Full and timely payment of taxes or fees is meant by proper execution. The implementation of tax debt is defined both in the Basic Law of the state, where the emphasis is placed on the imperative requirement for timely payment of taxes and fees in full, and in the Tax code of Ukraine, which establishes the definition of tax debt as the taxpayer's obligation to calculate, declare and / or pay the amount of tax and fee in the manner and terms determined by the Tax code of Ukraine, customs laws. The analysis of the legislation and the scientific literature has revealed that the most important issue on taxes and fees payment regulation is the establishment of the moment from which the obligation for tax payment arises. Having rights and obligations for a person is another important factor if he becomes a participant in tax relations. The mechanism of legal tax regulation is a set of elements, which are defined in the Tax Code of Ukraine and in accordance with it are divided into basic, additional and optional. The mechanism of legal tax regulation is possible only as a set of basic and additional elements. The absence of at least one of the elements will not allow to legislate a separate tax or levy. The study provides a comprehensive analysis of each element of the tax mechanism.

scholarly journals The article is devoted to the study of the legal status of cryptocurrency in Ukraine and its taxation

2020 ◽  
pp. 45-49
Author(s):  
O.M. Reznik ◽  
M.O. Krasilyuk
Keyword(s):  
Legal Status ◽  
Low Cost ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
State Budget ◽  
Virtual Currency ◽  
Current Economic Situation ◽  
The Moment ◽  
Definition Of

Despite the lack of legal regulation of cryptocurrency, its spread is significant and cannot be stopped. However, we consider it necessary to emphasize that the legislative vacuum is the basis for offenses and a significant delay in the economic and legal development of the state. It is impossible to build a strong economy and promote business development, trying to avoid the “problematic” issues facing the state. The term “cryptocurrency” does not have a single definition, and some of the scientists refer to it as digital money (currency), some – to virtual currency. However, there are features that distinguish cryptocurrency from other virtual currencies, including: valuation, structure, anonymity, transparency, transaction execution, legal aspects. Therefore, the advantages of using cryptocurrency include: decentralization, inability to fake, deflation, low cost of maintenance, etc. It should be noted that at the moment there is no clear tax algorithm that will work for every country without exception. Given the economic, social, legislative and cultural characteristics of states, the definition of the legal status of cryptocurrency is different. In Ukraine, proper taxation of cryptocurrency cannot be implemented without defining the legal status at the legislative level, which is why it is one of the first steps of the state in the given direction. Considering the fact that additional funds for the state budget, and especially in the current economic situation, are never unnecessary and can be efficiently spent on expenditures in different spheres, the issue of taxation of cryptocurrency has become quite acute today as a way of attracting additional funds for the state. ensuring that it fulfills its tasks and functions.

scholarly journals THE INVECTIGATION OF FALSIFICATION AND TURNOVER OF FALSIFIED MEDICINES: INVESTIGATOR INTERACTION PROBLEMS

2019 ◽  
Vol 20 (2) ◽  
pp. 72-87
Author(s):  
I. Parfylo
Keyword(s):  
Detailed Analysis ◽  
Legal Regulation ◽  
The State ◽  
Drug Control ◽  
Criminal Proceedings ◽  
State Service ◽  
Article Deal ◽  
Falsified Medicines ◽  
The Subject ◽  
Definition Of

The article deal with the problems of the interaction of the investigator in the investigation of falsification and turnover of falsified medicines. A detailed analysis of the scientists views on the definition of "interaction" as a scientific category, its principles and values that are debatable in criminalistics was carried out. Particular attention is paid to the criminalistic nature and forms of interaction in the investigated crime. It is substantiated that the systematization of forms of interaction of the investigator in the specified type of crimes investigation should be performed according to the criterion of the subject taking into account the peculiarities of their legal regulation. According to the results of the generalization of the judicial and investigative practice materials, it is determined that the employees of the operational units and specialists are the main subjects of interaction with the investigator in the falsification and turnover of falsified medicines investigation. In addition, it is noticed a great importance of the interaction of the investigator with the State Service for Medicines and Drug Control of Ukraine, actual forms of interaction of which include, among other things, the identification of signs of falsified medicines or activity related to falsification and prevention of these crimes. Based on the specifics of such category of crimes, the necessity of increasing the level of interaction of the investigator has been proved, which will greatly contribute to the efficiency of conducting investigative (investigative) actions, saving forces and time at the beginning of criminal proceedings, which is a necessary prerequisite for successful investigation.

Typologization of security regulation

2020 ◽  
pp. 20-27
Author(s):  
Denis Tikhomirov
Keyword(s):  
Social Relations ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Procedural Understanding ◽  
Limited Ability ◽  
Methodological Basis ◽  
Wide Range ◽  
The Subject ◽  
Definition Of ◽  
Legal Understanding

The purpose of the article is to typologize terminological definitions of security, to find out the general, to identify the originality of their interpretations depending on the subject of legal regulation. The methodological basis of the study is the methods that made it possible to obtain valid conclusions, in particular, the method of comparison, through which it became possible to correlate different interpretations of the term "security"; method of hermeneutics, which allowed to elaborate texts of normative legal acts of Ukraine, method of typologization, which made it possible to create typologization groups of variants of understanding of the term "security". Scientific novelty. The article analyzes the understanding of the term "security" in various regulatory acts in force in Ukraine. Typological groups were understood to understand the term "security". Conclusions. The analysis of the legal material makes it possible to confirm that the issues of security are within the scope of both legislative regulation and various specialized by-laws. However, today there is no single conception on how to interpret security terminology. This is due both to the wide range of social relations that are the subject of legal regulation and to the relativity of the notion of security itself and the lack of coherence of views on its definition in legal acts and in the scientific literature. The multiplicity of definitions is explained by combinations of material and procedural understanding, static - dynamic, and conditioned by the peculiarities of a particular branch of legal regulation, limited ability to use methods of one or another branch, the inter-branch nature of some variations of security, etc. Separation, common and different in the definition of "security" can be used to further standardize, in fact, the regulatory legal understanding of security to more effectively implement the legal regulation of the security direction.

Features of the legal status of subjects of Civil Law

2021 ◽  
Vol 28 (2) ◽  
pp. 181-188
Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk
Keyword(s):  
Legal Status ◽  
Civil Law ◽  
Historical Analysis ◽  
Legal Regulation ◽  
The State ◽  
Roman Law ◽  
Historical Method ◽  
Legal Method ◽  
Definition Of ◽  
Legal Entities

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law

scholarly journals Legal regulation of legal relations in the field of land accounting

2019 ◽  
Author(s):  
D. Kondratenko
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Public Authorities ◽  
Registration System ◽  
Land Registration ◽  
Land Relations ◽  
Definition Of

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.

scholarly journals CRIMINAL LIABILITY FOR CRIMES AGAINST NATIONAL SECURITY

2021 ◽  
Vol 3 ◽  
pp. 72-88
Author(s):  
A. Polianskyi ◽  
O. Polianskyi
Keyword(s):  
National Security ◽  
Criminal Liability ◽  
Research Process ◽  
Legal Regulation ◽  
Criminal Code ◽  
The State ◽  
State Control ◽  
Basic Law ◽  
System Method ◽  
Process System

This research paper analyzes the current Legislation of Ukraine in the field of criminal liability for crimes against national security. It is noted that prevention of this type of crime is one of priorities of criminal law policy that aims to preserve national sovereignty and its independence proclaimed by the Constitution of Ukraine, as well as ensuring its economic and information security are the most important functions of the state. Scientific achievements of leading scientists in the field of criminal liability, crimes against national security are analyzed. Their work part changes or additions to relevant provisions of the Criminal Code of Ukraine has been studied. General scientific (dialectical, systemic) and specific scientific methods became research methods. Dialectical method made it possible to determine the general state and prospects of research on the legal regulation of criminal liability for crimes against national security. Using the system method that was used in the research process, system of legislation of the outlined issue is determined. While analysis of current regulations in force in Ukraine in the field of criminal liability for crimes against national security formal and legal methods were used. Definition by the Basic Law of the country of the most important functions of the state of the issue of protection of sovereignty and territorial integrity of Ukraine ensures this research relevance. Due to the threat posed by aggression in the east, that began in 2014, the crime rate is gaining momentum. The need for enhanced state control and the introduction of effective mechanisms, in terms of strengthening criminal liability for planned crimes is becoming urgent.

To the Issue of Bringing Legal Definitions in the Normative Legal Regulation of National Security and Its Individual Types into a Single System: Legal and Theoretical Dimension

2021 ◽  
Author(s):  
O.A. Kolotkina ◽  
Keyword(s):  
Strategic Planning ◽  
National Security ◽  
Legal Regulation ◽  
The State ◽  
Federal Law ◽  
National Interests ◽  
Legal Space ◽  
Industry Affiliation ◽  
Definition Of ◽  
The Individual

The article deals with the issues related to the definition of the essence, role and meaning of legal definitions in the regulatory legal regulation of national security. The author emphasizes the uniqueness of the phenomenon of national security, which acts as a guarantor of ensuring the national interests of the state, society, and the individual and as a basis for the unhindered implementation of the strategic national priorities of the state. It is possible to ensure these interests and implement strategic priorities by creating an effective legal regulation that includes various legal means, as well as regulatory requirements. An important role in the regulatory legal regulation is played by legal definitions, which contain definitions of concepts that act as integral elements of the legal basis for ensuring national security. It is indicated that legal definitions of concepts are generally binding and contribute to the formation of a single legal space. It is stated that the current Federal Law «On Security» does not contain a legislative definition of key concepts in the field of national security. The article raises the problem of unification of the conceptual and categorical apparatus in the field of ensuring national security, through the adoption of fundamental documents of strategic planning. The author attempts to evaluate the legal definitions in the field under consideration in terms of their universality and industry affiliation, the problems of the completeness of their textual expression, as well as the state policy implemented in the field of national security. The author proposes the formulation of the concept «national security», which could become the basis for adjusting the legal definitions of certain types of national security, enshrined in legislative acts and strategic planning documents. The functions of legal definitions in the regulatory legal regulation of national security are identified and disclosed.

Features of legal regulation of the state debt of the Russian Federation subject in the context of changes in budget legislation

2020 ◽  
pp. 98-104
Author(s):  
Iu. K. Tsaregradskaya
Keyword(s):  
Russian Federation ◽  
Public Debt ◽  
Legal Regulation ◽  
Maximum Amount ◽  
The State ◽  
Debt Management ◽  
The Subject ◽  
The Russian Federation ◽  
Public Debt Management ◽  
Definition Of

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

scholarly journals Dynamics of Investment Attractiveness of the Kemerovo Region in 2008–2017

2019 ◽  
Vol 2019 (3) ◽  
pp. 318-326
Author(s):  
Alexander Lazorenko
Keyword(s):  
Scientific Literature ◽  
Level Structure ◽  
The State ◽  
Scientific Publications ◽  
Rating Agency ◽  
Organization Level ◽  
Economic Sphere ◽  
State Region ◽  
The Moment

Investment attractiveness of a region is a complex category, which describes various angles of the state of the socio-economic sphere. Investment attractiveness has two-level structure: organization level and state / region level. At the moment there is no consensus on the essence of this category, and there is also no unified system of indicators characterizing the investment attractiveness of an organization or region. Increasing the investment attractiveness of a region may affect various aspects of life of its population, e.g. by attracting investors to various local projects. The author analyzed scientific literature describing the essence of investment attractiveness and its structure. The paper introduces a system of indicators of investment attractiveness, which includes five groups of indicators that characterize the investment potential of the area. The system is based on scientific publications and system of indicators of investment attractiveness developed by the Expert-RA rating agency. The paper also includes an analysis of the dynamics of the indicators in 2008–2017 and recommendations on how to increase the investment attractiveness of the Kemerovo Region.

scholarly journals Restrictions of the freedom of speech in France in the digital technologies era

2019 ◽  
Vol 3 (1) ◽  
pp. 15-23
Author(s):  
Xenia A. Ivanova ◽  
Alexander A. Stepanov
Keyword(s):  
Freedom Of Speech ◽  
Legal Regulation ◽  
The State ◽  
French Law ◽  
French Society ◽  
National Legislation ◽  
Editorial Boards ◽  
Protection Of Human Rights ◽  
The Media ◽  
Definition Of

The subject. The article reveals an understanding of the freedom of speech in French law The purpose of the article is to identify the contents of freedom of speech in the French law and to determine the boundaries of its implementation in the Internet as well as to confirm or refute the hypothesis that both the freedom of speech and the definition of the boundaries of that freedom meets the purposes of protection of human rights. The description of methodology. General scientific methods ‐ analysis, synthesis, induction, deduction, comparison ‐ were used. The authors also use the formal legal interpretation of French judicial decisions and content‐analysis of press.The main results and scope of their application. Freedom of speech is one of the foundations of French society, but it has become necessary to revise a number of rules governing freedom of speech and imposing restrictions due to widespread using of Internet in people’s life. So exceptions from freedom of speech are embedded in national legislation, despite the fact that the basis for the legal regulation of freedom of the media in a democratic society is to ensure non‐interference of the state in the content of production and dissemination of information. In some countries exceptions to freedom of speech are expressed primarily in the form of rules aimed at preventing abuses of freedom of the mass media and serving as a basis for sanctions against media editorial boards. The authors also cite actual examples of the realization of the freedom of speech in France, and draw conclusions about the possibilities for the development of this right. The proposed analysis may be used as a basis for improvement national legislation concerning limitations of freedom of speech.Conclusions. Freedom of speech and freedom of the media are not absolute in France. In order to fulfil its function of protecting and guaranteeing rights and freedoms, the state must pay equal attention both to ensuring freedom of speech (including the independence of the press, access to information) and to defining the limits of this freedom in order to prevent its unlawful abuse. Any freedom turns into chaos without proper boundaries.

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