BUSINESS OMBUDSMAN AS A MEANS OF LEVELING THE ABUSE OF ADMINISTRATIVE INFLUENCE BY THE TAX AUTHORITY

2017 ◽  
Author(s):  
Marija Holutiak-Pekalska ◽  
Keyword(s):  
Law Enforcement ◽  
Point Of View ◽  
Economic Environment ◽  
Positive Experience ◽  
Private Business ◽  
Law Enforcement Agencies ◽  
Public Authorities ◽  
Practical Point ◽  
Business Entities

This article investigates the problem of issues related to the position of business ombudsman and the role of this important institution from a practical point of view. In today's economic environment, the need to create adequate means to support entrepreneurship and eliminate the negative manifestations of abuse by the tax authorities is becoming increasingly apparent. Given the positive experience of the world's leading countries, the purpose of establishing an institution of business ombudsman in Ukraine is to promote the transparency of public authorities, including tax authorities, as well as business entities under their management, prevention of unfair (dishonest) behavior of business entities engaged in business in Ukraine. The article describes in detail the various activities and powers of this body, in particular in the field of protection of taxpayers' rights. In tax disputes, the business ombudsman has the opportunity to consider complaints from business entities against decisions, actions or omissions of tax authorities and their officials, as well as to participate in the consideration of tax authorities' complaints of taxpayers. The article states that the characteristic of the business ombudsman's activity is that complaints from private business are accepted only against illegal actions of state bodies. It is concluded that the most "popular" subjects of complaints from taxpayers to the business ombudsman are various types of tax issues, actions of law enforcement agencies, prosecutors, state regulators, customs, the Ministry of Justice of Ukraine, local authorities and more. Additionally, the article stipulates the expediency of establishing a Business Ombudsman Council and describes the powers of this body.

scholarly journals Legal and Moral Aspects of Confidential Cooperation between Individuals and Law Enforcement Agencies

2019 ◽  
Vol 86 (3) ◽  
pp. 69-79
Author(s):  
В. М. Давидюк
Keyword(s):  
Law Enforcement ◽  
Legal Aspects ◽  
Point Of View ◽  
Search Activity ◽  
Law Enforcement Agencies ◽  
Public Interests ◽  
The Public ◽  
State Apparatus ◽  
Moral Point

The legislative regulation of using confidants in Ukraine, as well as the moral aspects of confidential cooperation between individuals and law enforcement agencies have been analyzed. Some reasons that contributed to the regulation of confidential cooperation at the legislative level have been revealed in the historical retrospective; the correlation of the terms of “assistance” and “cooperation” used in the operative and search legislation has been demonstrated. It has been substantiated that in the course of studying the activities of special forces of operative and search activity it is advisable to use a narrower term of “cooperation”, which reflects the specifics of the activity of such forces. The norms of not secret normative legal acts have been outlined, which enshrined the conceptual bases of work with confidants. The emphasis has been made on the need to regulate not only the rights of the confidants, but also their obligations. A comparative analysis of the society’s attitude to confidential cooperation in different countries has been conducted. The moral and ethical grounds for involving persons into confidential cooperation have been studied. The author has outlined the essential role of the ideological component in the work of the state apparatus, which influences the attitude of society to confidential cooperation. The interdependence of moral and legal aspects of confidential cooperation has been proved. It has been established that the involvement of persons, from a moral point of view, into confidential cooperation is determined by: the voluntary nature of such involvement; public duty; perception of appropriate cooperation as the assistance to the community for its proper functioning; compulsory use of confidants for the prevention and detection of latent crimes; counteracting aggressive protection of criminal interests; guaranteeing the public interests by saving the costs for law enforcement function, since the use of confidants is more financially effective than attracting additional law enforcement forces and means.

scholarly journals Essence and significance of legislation systematization in Ukraine

2020 ◽  
Vol 4 (4) ◽  
pp. 101-106
Author(s):  
Nataliya Obushenko
Keyword(s):  
Law Enforcement ◽  
Public Relations ◽  
Effective Means ◽  
Legal Education ◽  
Law Enforcement Agencies ◽  
Public Authorities ◽  
Effective Implementation ◽  
The Right ◽  
Further Development

The article highlights that the systematization of legislation is an essential measure on the path to European integration of our country, as well as that the systematization allows improving and streamlining legislation for ease of application and effective implementation in practice. The article reveals that the role of systematization of legislation is to create all the necessary conditions for its further development, to get rid of gaps and shortcomings in it and to ensure its internal unity. The article clarifies that the systematization of legislation creates opportunities to quickly find and correctly interpret all the necessary regulations, which provides a purposeful and effective legal education of society. Systematization of legislation becomes important in reviewing the sources of law, orientation in the system of legislation, for the adoption of new regulations by law enforcement agencies in coordination with all regulations, addressing obsolete acts and finding the most effective means of regulatory regulation of public relations. In the article, the systematization of legislation should be understood as a set of organizational and legal actions defined by the current legislation of Ukraine, which is carried out by authorized public authorities to bring existing regulations into a single internally coordinated system that improves overall efficiency. Systematization is a process of organizing individual elements, creating the right conditions for them to cooperate and interact with each other. Systematization is one of the main factors of purposeful and effective legal education (formation of legal awareness) and research in the field of student education.

scholarly journals Coordination of law enforcement agencies’ activites in the sphere of drug criminality counteraction

2021 ◽  
pp. 322-327
Author(s):  
Y.V. Stupnyk ◽  
O.V. Bilash ◽  
V.Y. Danko
Keyword(s):  
Law Enforcement ◽  
Drug Trafficking ◽  
Coordination Mechanism ◽  
Law Enforcement Agencies ◽  
Public Authorities ◽  
Drug Crime ◽  
Correct Definition ◽  
Wide Range ◽  
National Police

The article deals with the concepts and forms of coordination of the activities of law enforcement agencies in the field of combating drug crime. It is determined that coordination is important because this activity is done through the concerted efforts of different actors. These include public authorities at various levels, non-state actors repre-senting the interests of civil society, as well as individual citizens through various forms of self-organization of the population that can effectively counteract the illicit trafficking of drugs, provided that their activities are optimally coordinated. However, under domestic conditions, for a long time, it is not possible to make an effective choice of coordinator as a subject, which fully coordinates the sectoral activity of all involved in the process of combating drug abuse of institutions and organizations. Summarizing the material available on this issue, the authors identified certain trends in solving this issue. According to the results of the analysis, an organizational model was proposed, where the role of the coordinator of anti-narcotic activities was assigned to the Interagency Interaction Center in the sphere of combating criminal drug trafficking, which would operate under the Department of Combating Nar-cotics of the National Police of Ukraine. Assessing the role of the prosecutor’s office as an organizer of the fight against crime in general, including criminal drug trafficking, it is stated that this agency is intended to coordinate the activities of all law enforcement agencies in the implementation of their various functions of criminal justice, that is, on a wide range of tasks. The authors emphasize that there is also a need to coordinate search operations as the most effective law enforcement function in the field of combating criminal drug trafficking. The authors consider the National Police of Ukraine Department of Drug Crime to be the optimal working body to ensure coordination of actions of all these operational units of law enforcement agencies, as having in its arsenal strategic and tactical approaches of joint operational work in the sphere of criminal drug trafficking. At the same time, these units will not lose their position as a subject of ARD in the anti-narcotic sphere. It is emphasized that the implementation of the proposed coordination mechanism in the practice of law enforcement agencies in a qualified and professional approach to its application will serve to increase the efficiency of coordination activities, requiring law enforcement agencies to apply modern methods of coordination, correct definition of strategy and tactics of interaction on coun-teraction, counteraction cases of substitution and duplication.

Penerapan Hukum Wakaf Uang di Indonesia Perspektif Legal System Theory

2018 ◽  
Vol 11 (1) ◽  
pp. 79-92 ◽  
Author(s):  
Masdar Masdar
Keyword(s):  
System Theory ◽  
Law Enforcement ◽  
Legal System ◽  
Legal Culture ◽  
Point Of View ◽  
Law Enforcement Agencies ◽  
Muslim Society ◽  
The Law ◽  
The Government

Cash waqf in Indonesia has been long enough implemented based on some rules enacted by government and other rules defined by The Waqf Board of Indonesia (BWI). However, the implementation of cash waqf has not reached the level of success. Therefore, this article studies the application of cash waqf law in Indonesia according to Friedman’s legal system theory. The legal system theory of Friedman firstly looks at the substance of the law, which is the rules or regulations; and secondly it examines the structure of the law, encompassing the law enforcement agencies, such as judge, prosecutor, police and legal counselors. And lastly the theory examines the element of legal culture, which is a response from Muslim society. The first two examinations indicate that there is nothing to be a problem. But from the last examination there is a problem regarding the trust from Muslim society. From the legal culture point of view, the implementation of cash waqf by the government, which is performed by BWI, needs attracting society’s credentials in order to improve and maximize the performance of cash waqf in Indonesia.

THE ROLE OF LAW ENFORCEMENT AGENCIES IN ENSURING THE PRINCIPLE OF LEGALITY DURING THE GREAT PATRIOTIC WAR

2020 ◽  
Author(s):  
Ruslan Ahmedov ◽  
Yuliya Ivanova
Keyword(s):  
Law Enforcement ◽  
Law Enforcement Officers ◽  
75Th Anniversary ◽  
Law Enforcement Agencies ◽  
Professional Activities ◽  
Soviet People ◽  
Great Patriotic War ◽  
Principle Of Legality

In 2020, the 75th anniversary of the Victory of the soviet people is celebrated over fascism. An important role in achieving this result in the conditions law enforcement officers also provided wartime assistance. The main purpose of their professional activities was to ensure the implementation of principles of legality.

Problematic aspects of the use of penitentiary information in the process of disclosure and investigation of crimes

2020 ◽  
pp. 160-165
Author(s):  
Максим Владимирович Кремлев
Keyword(s):  
Law Enforcement ◽  
Goal Setting ◽  
Point Of View ◽  
Negative Consequences ◽  
The Law ◽  
The Difference

Автор, основываясь на ранее проведенных исследованиях, определяет место и роль пенитенциарной информации в процессе раскрытия и расследования преступлений. Указывается, что пенитенциарная информация превращается в процессуальную и, соответственно, в доказательственную посредством поэтапного прохождения через комплекс действий, облеченных в формы пенитенциарного, оперативно-розыскного и процессуального законодательства. Устанавливаются наиболее уязвимые места с точки зрения содержательного наполнения и процессуального оформления получаемых в рамках режимной деятельности сведений. Таковыми выступают места «сочленения» видов деятельности. Основой для подобного рода высказывания выступает разница в нормативном регулировании, в сменяемости и целеполагании исполнителей, а также их представлении о критериях успешности выполненной работы. В качестве подтверждения выдвинутого тезиса приводится пример из правоохранительной практики использования пенитенциарной информации в процессе доказывания, имеющий негативные последствия. Предлагаются направления совершенствования получения пенитенциарной информации с целью усиления ее доказательственного потенциала. In this article, the author, based on previous research determines the place and role of penitentiary information in the process of disclosure and investigation of crimes. It is specified that penitentiary information turns into procedural and, accordingly, into proofs by means of step-by-step passing through a complex of actions exposed in forms of the penitentiary, operational-search and procedural legislation. The most vulnerable places from the point of view of substantial filling and procedural registration of the data received within regime activity are established. These are the places of “articulation” of activities. It is concluded that the basis for this kind of statement is the difference in regulatory regulation, in the turnover and goal-setting of performers, as well as their representation of the criteria for the success of the work performed. As a confirmation of the proposed thesis, an example from the law enforcement practice of using penitentiary information in the process of proving having negative consequences is given. Directions of improvement of receiving penitentiary information for the purpose of strengthening of its evidentiary potential are offered.

The role of law enforcement agencies in out-of-hospital emergency care

Resuscitation ◽  
2007 ◽  
Vol 72 (3) ◽  
pp. 386-393 ◽  
Author(s):  
Seth C. Hawkins ◽  
Alan H. Shapiro ◽  
Adrianne E. Sever ◽  
Theodore R. Delbridge ◽  
Vincent N. Mosesso
Keyword(s):  
Law Enforcement ◽  
Emergency Care ◽  
Hospital Emergency ◽  
Law Enforcement Agencies

scholarly journals GENDER CHARACTERISTICS OF WOMEN's CRIME

2021 ◽  
Vol 31 (5) ◽  
pp. 904-910
Author(s):  
S.A. Styazhkina
Keyword(s):  
Law Enforcement ◽  
Modern Society ◽  
Social Characteristics ◽  
Educational Institutions ◽  
Law Enforcement Agencies ◽  
Female Crime ◽  
The Social ◽  
Gender Status ◽  
Gender Characteristics

The article deals with the issues of criminological characteristics of female crime, analyzes the data of official statistics. Special attention is paid to the analysis of the causes and conditions of female crime. The paper substantiates the need to study women's crime, study its causes and conditions. The peculiarities of women's crime are determined by the gender status and the role of women in modern society. In this regard, the article analyzes the social characteristics and psychological characteristics of women in modern Russia. Special attention is paid to the prevention of women's crime. It is proposed to develop a national program for the prevention of women's crime. The program should be comprehensive in nature, and also contain a system of interaction between various bodies and services in the prevention of women's crime, ranging from educational institutions to law enforcement agencies.

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