The Importance of the Principles of Efficiency and Fairness in Property Taxation

Legal Concept ◽  
2021 ◽  
pp. 83-90
Author(s):  
Stanislav Kazachenkov ◽  
Keyword(s):  
Development Strategy ◽  
System Analysis ◽  
The State ◽  
Theory And Practice ◽  
Theoretical Research ◽  
Modern World ◽  
Historical Method ◽  
Legal Method ◽  
Property Taxation ◽  
Principle Of Justice

Introduction: to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in property taxation, which should be based on a system of taxation principles, in particular, the principle of efficiency (in conjunction with the principle of fairness). The novelty of the research lies in the fact that despite the theoretical research works on the subject under consideration, this area has not been sufficiently studied in the formation of a unified concept of the principle of efficiency in taxation (including property), which manifests the relevance of the work and the need for the study. The paper also considers the implementation of the principle of justice through the prism of property taxation in Rostov and Volgograd regions and examines the tools for applying the principle of justice in property taxation in law enforcement activities. Purpose: to study the statistics of tax efficiency together with the implementation of the principle of fairness in the modern tax system (through the example of property taxation in Rostov and Volgograd regions). Methods: the research is based on the method of system analysis and dialectics, synthesis, analogy, deduction, induction, the historical method, the method of unity of theory and practice, as well as special legal methods (the formal-legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principles of efficiency and fairness based on the analysis, statistical data, court decisions, and relations between the taxpayer, tax authorities, and the state due to the lack of sufficient study of the research in the scientific environment. Conclusions: the principle of equity of property taxation should take into account the peculiarities of modern legal and social realities, as well as the practical relations in taxation, together with the indicators of the effective principle of the same name by applying such principles in the theoretical and practical aspects.

scholarly journals The Tax Systems of the Russian Federation and the United States in the Context of the Principle of Tax Fairness

Legal Concept ◽  
2021 ◽  
pp. 56-61
Author(s):  
Stanislav Kazachenkov ◽  
Keyword(s):  
United States ◽  
Development Strategy ◽  
System Analysis ◽  
Comparative Method ◽  
The United States ◽  
Theory And Practice ◽  
Theoretical Research ◽  
Modern World ◽  
Legal Method ◽  
Tax Fairness

Introduction: in order to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in the field of taxation, which should be based on a system of tax principles, in particular, the principle of tax fairness. The novelty of the study lies in the fact that despite the considerable amount of the theoretical research on the subject, this area is under-researched in the question of the concept of equity in taxation, which is the relevance and need for the study. Purpose: to study the efficiency of the implementation of the principle of fairness in the modern tax system through the example of this country and foreign countries (USA). Methods: the research is based on the comparative method, the method of system analysis and dialectics, synthesis, analogy, deduction, induction, historical method, the method of unity of theory and practice, as well as the special legal methods (the formal legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principle of equity through the example of Russia and the United States. Conclusions: the principle of fair taxation should take into account the features of the modern legal and social reality, as well as the practical relations in the field of taxation.

scholarly journals INNOVATIVE APPROACHES IN THE ECONOMIC SPHERE

2019 ◽  
Vol 5 (4) ◽  
pp. 92
Author(s):  
Andrii Holovach ◽  
Dmytro Pryputen
Keyword(s):  
Economic Development ◽  
Development Strategy ◽  
National Economy ◽  
System Analysis ◽  
The State ◽  
Modern World ◽  
High Tech ◽  
Economic Sphere ◽  
The Eu ◽  
Innovative Approaches

The purpose of the article is to analyse the current state of the economy, to consider the positive and negative tendencies that stand in the way of further economic growth, and to determine on this basis an effective strategy of economic development in the innovation sphere. The subject of scientific research is innovative approaches in the economic sphere. Methodology. Based on the scientific literature analysis of the current economic situation, strategic priorities and goals of economic development were determined, as well as the dialectical method, method of scientific abstraction, methods of system analysis were used. The results of the research showed that there are a number of key economic problems that slow down the development of the national economy for the implementation of international experience in the development of the national economy. At the same time, Ukraine is trying to overcome the negative trends of the economic crisis by carrying out reforms and adopting appropriate strategies for joining the EU. It has now been found that a complex structural transformation of the economy is needed in order to increase the specific gravity of the high-tech and innovative sectors. Practical implications. The complex analyses of the state and the determinant tendencies of economic development according to the threats and risks including the crisis processes in the modern world were carried out. Determination of the basic principles for formulating and implementing economic development strategy based on coordination of strategic priorities and strategic goals of the EU and the necessity to reform the economic sector in order to develop longterm economic spheres. Value/originality. The realized research revealed the state of development of the economic system, as well as further development of identifying perspective trends of the economy, was received.

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

ADDITIONAL CONCLUSION ON A DISSERTATION

2021 ◽  
Vol 3 (3) ◽  
pp. 163-180
Author(s):  
А.V. Gabov
Keyword(s):  
System Analysis ◽  
Legal Regulation ◽  
Focus Of Attention ◽  
The State ◽  
State System ◽  
Federal Law ◽  
Current Regulation ◽  
Historical Method ◽  
The Right ◽  
Academic Degrees

Introduction: the article deals with the legal phenomenon of an additional conclusion on a dissertation that rarely comes into the focus of attention of domestic researchers, which is regulated in the Regulations on Awarding Academic Degrees and the Regulations on the Council for the Defense of Dissertations for the Degree of Candidate of Science, for the Degree of Doctor of Science. The relevance of the issue is explained by the ongoing processes of transformation of all the main elements of the state system of scientific certification. Purpose: to show the main elements of this institute, the problems of its regulation, including in connection with the changes made to the state system of scientific certification by Federal Law of 23 May 2016 No. 148-FZ “On Amendments to Article 4 of the Federal Law ‘On Science and State Scientific and Technical Policy’” (hereinafter – Law No. 148-FZ), as well as the directions for improving legal regulation of this institute. Methods: system analysis, historical method. Results: the goals of the institute of additional conclusions on the dissertation are revealed; marked defects in the regulation of additional conclusion on the dissertation; given the significant changes in the state system of scientific attestation in connection with the receipt of a number of organizations right of self-awarding degrees, as well as the accumulated practice of application of this institute, the directions of its improvement are formulated. Conclusions: according to the author of the article, the institute of additional conclusion should not be abandoned, it may well be in demand in the future and in the activities of organizations, those who have received the right to independently award academic degrees. The current regulation of the institute of additional conclusion requires complete renovation.

scholarly journals Muslim Clergy vs. Authority in Contemporary Afghanistan: View from Uzbekistan

2020 ◽  
Vol 20 (4) ◽  
pp. 747-762
Author(s):  
Abdusamat Akhatovich Khaydarov
Keyword(s):  
Negotiation Process ◽  
The State ◽  
Modern World ◽  
Historical Method ◽  
Political Processes ◽  
Depth Study ◽  
Direct Inter ◽  
The Relationship ◽  
Islamic Institutions

Significant geopolitical changes taking place in the modern world in recent decades urge us to take a fresh look at the role of Islam and the clergy in the political processes of a number of countries of the Muslim world. This perspective is especially relevant vis--vis Afghanistan where a fierce war is being waged under the slogans of Islam for more than four decades. The purpose of this research is an in-depth study of the relationship between the state and the Muslim clergy, Islamic institutions in the development of political processes in Afghanistan since the mid-70s of the last century. The article reflects shaping of the Islamic opposition and its efforts to stand up to innovations and reforms during attempts of the Soviet stile modernization in 1978-1992, and then the efforts to democratize Afghan society, undertaken in Afghanistan since the end of 2001 with the assistance of the international community. The work is based on the study of factual historical material, a chronicle of the events of the last decade and personal observations of the author during his work in Afghanistan during the mentioned period. Analytical materials published on the pages of English and Russian mass media were used. The methodological basis of this study is the comparative historical method; the article is based on the principles of historicism, reliability and scientific objectivity. The author concludes that the conflict is based on mistakes and underestimation by the state the role and influence of the Muslim clergy and Islamic institutions of the country. It has been noted that the recently reached US - Taliban agreements, as well as the assistance of such influential players as Russia, sparkle hope for the launch of a direct inter-Afghan negotiation process, which most likely will not be as simple but thorny.

Carl von Clausewitz and strategic theory

1978 ◽  
Vol 4 (2) ◽  
pp. 178-190 ◽  
Author(s):  
Charles Reynolds
Keyword(s):  
English Translation ◽  
Critical Analysis ◽  
The State ◽  
Theory And Practice ◽  
Modern World ◽  
Biographical Study

1976 was a vintage year for Clausewitzian studies. No less than three major works were published; Raymond Aron's two volume study Penser la Guerre, Peter Paret's Clausewitz and the State and a new English translation of Vom Kriege by Michael Howard and Peter Paret. In curious way all three works are complementary; we have a modernized text complete with introductory essays by Michael Howard, Peter Paret and Bernard Brodie, together with a reader's guide; a full biographical study placing Glausewitz in his intellectual and political milieux; and an extensive critical analysis of his thought with an attempt at relating it to the modern world. There is no longer any excuse for Glausewitz to be “well-known, but little read”. Taken together they make an impressive oeuvre, of interest to the historian, whether of ideas or of war and to the strategic theorist. One thing all these writers have in common is their conviction that Vom Kriege has a continuing relevance to the study of war. It is with this, in particular the relation between theory and practice, that this article is primarily concerned. Consequently, it is first to Aron, who devotes most of his study to this question, that I turn.

scholarly journals PECULIARITIES OF NATIONAL ENERGY MARKETS REGULATION IN THE CONDITIONS OF THE DEVELOPMENT OF INTERNATIONAL INTEGRATION PROCESSES

2018 ◽  
Vol 22 (1) ◽  
pp. 160-174
Author(s):  
V. S. Davtyan ◽  
Yu. V. Vertakova ◽  
V. A. Plotnikov
Keyword(s):  
Energy Security ◽  
System Analysis ◽  
Mutual Influence ◽  
World Order ◽  
Energy Markets ◽  
The State ◽  
Modern World ◽  
Energy Integration ◽  
International Integration ◽  
Gas Market

The study aims to analyze the processes of international integration of energy markets, systematize the measures for regulatory activities in modern geopolitical conditions. The study was carried out in the course of fulfilling the state task of the Ministry of Education and Science of the Russian Federation No 26.3546.2017 / PCh “Development of the Fundamentals of Analysing and Forecasting Structural and Dynamic Parameters of the Regional Economy on the Basis of Integration of Russian and World Experience of Managing Territorial Development and Modern Scientific Doctrines”. Goal and Objectives. To assess the state of the energy markets and the direction of integration processes in the energy markets, to systematize the legal foundations of energy integration in the Eurasian space, to formulate the main stages and approaches to the formation of a common gas market, to consider Armenia's experience and prospects in integration processes. Methodology. The methods of statistical, logical and system analysis are used in the work to estimate the consequences of energy integration for the EEA countries. Based on the analysis of the empirical data on the energy balances of the countries and the forecast gas balance of the Eurasian Economic Union, the directions for improving energy security are substantiated. Results.The modern world is becoming increasingly globalized and interdependent. This, along with the aggravation of political and economic rivalry associated with the gradual ‘erosion’ of the model of a unipolar world order, creates new risks for the sustainable socio-economic development of individual countries. International economic integration which allows to join the economic potentials of individual countries and, on this basis, increase their protection against risks and threats in various spheres is an instrument of neutralizing these risks. The article considers the mechanisms of mutual influence of integration processes and ensuring national energy security with the main emphasis on the formation and development of the gas market of integration groups. The article analyzes the experience of the EU and the EEU in creating uniform rules for the regulation of energy and gas markets, identifies typical problems and ways to resolve them. Measures that contribute to increasing the speed and intensity of integration processes, based on taking into account national economic interests are proposed. Conclusions. At present, effective provision of energy security for states can not be carried out outside the framework of integration processes. Cooperation within the framework of supranational integration projects form additional conditions for the development of national energy systems and increase the level of its competitiveness. At the same time, ‘gains’ from energy integration for different countries are not equivalent.

scholarly journals KEY DEVELOPMENT FACTORS FOR THE UKRAINIAN ECONOMY

2018 ◽  
Vol 4 (4) ◽  
pp. 194-201
Author(s):  
Olha Kryshevych ◽  
Olena Terzi ◽  
Olha Starytska
Keyword(s):  
Economic Development ◽  
System Analysis ◽  
The State ◽  
Modern World ◽  
Political Crisis ◽  
Real Economy ◽  
Current Economic Situation ◽  
The Status ◽  
Systemic Crisis ◽  
State Of Affairs

The aim of the article is to reveal the key factors of economic development of Ukraine at the present stage. In order to achieve the goal, the following tasks are addressed: the main tendencies of Ukrainian economic development are revealed; the main factors of influence are substantiated; the prospects of economic development of the state are considered. The subject of the study is the key development factors of the Ukrainian economy. Methodology. The analysis of legal regulations of Ukraine and scientific literature enabled to examine the current economic situation, the status of Ukraine and to determine strategic priorities and goals of economic development of Ukraine; in addition, dialectical method, scientific abstraction method, methods of system analysis were used. The results of the study revealed the authors’ perspective on the strategy, ways, and mechanisms to overcome the systemic crisis and to guide the country to the dynamic growth. The solution of socio-economic problems is linked with the protection and strengthening of demographic potential, priorities of human development, tasks of consolidation of the Ukrainian political nation and formation of an integral socio-humanistic space of Ukraine. Practical implications. The situation and important trends of economic, social, political, legal, and humanitarian development of Ukraine under threats and risks related to crisis processes in the modern world are analysed. The macroeconomic changes, transformations of the real economy, energy, and ecology insecurities are reflected. The issues of achieving effective public administration, overcoming the political crisis, stabilizing the financial sector, developing power – business – civil society dialogue, and transforming the socio-humanistic sphere are considered. Relevance/originality. The study revealed the state of affairs in the economic system of Ukraine, as well as perspective tendencies of the Ukrainian economy were further developed.

scholarly journals АКСІОЛОГІЧНЕ ОСМИСЛЕННЯ ОСВІТНЬОГО ПРОЦЕСУ

2020 ◽  
pp. 6-16
Author(s):  
Володимир Копилов ◽  
Олександр Панфілов
Keyword(s):  
Development Strategy ◽  
Cultural Practices ◽  
Educational Process ◽  
Theory And Practice ◽  
The Other ◽  
Self Determination ◽  
Modern World ◽  
Modern Education ◽  
The One ◽  
The Individual

The article deals with the research of axiological nature of the theory and practice of modern education. The problem is relevant in that education can be the key to solving the global problems of the modern world. The more popular the knowledge of people, their experience, abilities, skills, their professional and personal qualities in social development, the more important education is. Improvement and modernization of national education systems is becoming the leading direction of the sustainable development strategy of many states of the modern world. Consequently, the philosophical understanding of the educational process, in particular the definition of the values of education is relevant.The authors substantiate that, given the diversity of educational values, they can be divided into two main groups: the values of maintaining the existing order of things and the values of its transformation.In various worldview systems, the problem of the values of education is resolved in different ways. The article gives the basic ideas of representatives of such systems: classical realism, essentialism, perinalism, analytical philosophy, experimentalism, existentialism, neo-Freudianism.Analyzing the views of researchers, the authors of the article attribute free ideological self-determination to the cardinal values of education as the main mission, which provides the conditions for the free self-determination of each person in the worldview world to accept their own values in the form of life goals, main motives and interests, aspirations, needs, principles, etc.It is substantiated that the axiological guidelines of education should be associated primarily with the orientation of education towards the interests of the individual – a free, creative person, capable of self-realization. The mission of education is to find an individual approach to a person, to contribute to the realization of his personal potential, internal, unconscious, even irrational needs (otherwise this culturally unrealized potential can become destructive for both the individual and society). Thus, education should be aimed at the formation of fundamental foundations that will allow a person to solve worldview problems, make a moral, legal or ideological choice, navigate in the modern sociocultural situation.The authors emphasize that in a modern dynamic society, value-semantic variability and the influence of the accelerated development of education on the formation of social innovations are necessary. The dynamically changing conceptual field of modern educational practices, the desire and attempts to humanize education are favorable factors for the creation and implementation of the concept of modern education. The humanization of education is aimed at creating a sustainable and flexible value attitude to the world. The universal value horizon, the idea of universal values are not reflected in modern cultural practices. On the one hand, culture becomes value-oriented, its phenomena become subject to assessment, its values are structured and organized, on the other hand, obvious value pluralism, poly-paradigmalism, relativism and simplification of values as such.Thus, the analysis of theoretical studies on the value aspects of education, and the study of the possibilities that arise as a result of the humanization of education, allow us to state: only as a result of changes in the content of education in the context of its humanization it is possible to talk about the transition to understanding a specialist as a harmoniously developed personality, which is the ultimate purpose of education. The primary task is to eliminate the discrepancy between the generally accepted and declared values, on the one hand, and their implementation, primarily in the minds of participants in the educational process, on the other.

scholarly journals Offshore Registration of Aircraft

2020 ◽  
pp. 91-102
Author(s):  
V. L. Tolstykh
Keyword(s):  
The State ◽  
International Standards ◽  
Civil Aviation ◽  
Chicago Convention ◽  
Registration System ◽  
Historical Method ◽  
Legal Method ◽  
Trade Turnover ◽  
High Degree

INTRODUCTION. The concept of nationality of an aircraft is borrowed from the law of the sea; it is currently enshrined in the Chicago Convention on International Civil Aviation of 1944. Registration performs several functions: firstly, it allows the identification of an aircraft; secondly, it implies the obligation of the state of registration to control its operation; thirdly, it implies the responsibility of the state of registration in the event of failure to exercise such control.MATERIALS AND METHODS. The research was done on the basis of the Chicago Convention of 1944, Cape Town Convention on International Interests in Mobile Equipment 2001, Protocol on Matters Specific to Aircraft Equipment 2001, acts of Russian legislation and acts of offshore legislation, primarily Air Navigation Order 2013. The research involved historical method, methods of formal logic and comparative legal method. The main objective was to develop proposals aimed at increasing the attractiveness of the Russian registry.RESEARCH RESULTS. The Russian registration system has several shortcomings: lack of a codified act; presence of two authorities with overlapping competencies (the Interstate Aviation Committee and the Federal Air Transport Agency); high customs duties on the import of certain types of aircrafts. To this should be added the shortcomings relating to the organization of the registration process: a high degree of its bureaucratization, lengthiness, shortage of qualified specialists, etc. The registration of an aircraft in offshore, on the contrary, implies a number of advantages: speed and “friendliness”, confidentiality of beneficiary data, absence of VAT and customs duties, quality of airworthiness control.DISCUSSION AND CONCLUSIONS. The problem can be resolved imperatively – by fixing the strict obligation of airlines to register aircraft in the domestic registry under the threat of non-issuance or revocation of the operator’s certificate. If, however, this registry does not meet international standards, this measure will adversely affect the development of the aviation sector and the safety of transport. In this regard, the creation of a transparent, holistic and efficient registration system meets the interests of the state no less than the interests of airlines. With regard to the Russian Federation, achieving this goal involves completing a number of tactical tasks, aimed at simplifying formalities, ensuring recognition of the Russian registration system and stimulating trade turnover.

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