scholarly journals LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS

2018 ◽  
Vol 4 (4) ◽  
pp. 351-355
Author(s):  
Nataliia Uvarova ◽  
Oleg Mikhalskyi ◽  
Igor Bohdaniuk
Keyword(s):  
Legal Regulation ◽  
Tax System ◽  
Tax Legislation ◽  
Legal Method ◽  
Legal Provisions ◽  
Domestic Legislation ◽  
Legal Foundations ◽  
The Subject ◽  
Definition Of ◽  
Legal Concepts

The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues in the regulation of financial relations. Methodology. The study is based on an analysis of legal provisions regarding the legal regulation of financial relations in Ukraine. The comparative legal method enabled to study certain provisions of the legislation of Ukraine on financial relations, followed by the application of positive foreign experience in this sphere. The results of the study revealed the need for a detailed study of the problem. The most significant element for the existence and development of tax relations is considered. The author’s approach to improving the tax legislation of Ukraine is exposed. Practical implications. Theoretical and legal foundations of financial relations in the economic and legal sphere are considered. A comparative legal study of legal provisions that affect the lawmaking issues in the regulation of financial relations and on this basis the definition of ways to improve the domestic legislation in this area. Relevance/originality. The analysis of financial relations raises the issue of codification and harmonization of tax legislation that mediate the development of the tax system since the efficiency of the tax system of Ukraine, the Russian Federation, and other countries depends on the uniformity of legal concepts used in the legal regulation of financial, banking, budgetary, tax activities.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

Tax system: features of conceptual apparatus

2021 ◽  
pp. 80-84
Author(s):  
Artem Kotenko
Keyword(s):  
Legal Regulation ◽  
Main Body ◽  
Negative Consequences ◽  
Tax System ◽  
Local Taxes ◽  
Conceptual Apparatus ◽  
Tax Legislation ◽  
Definition Of ◽  
The Military ◽  
Practical Nature

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees. That is, at the level of the Constitution of Ukraine, the system of taxation and taxes and fees are divided. And there remains space for considerations, which is meant both by the tax system and by taxes and fees. Analysis of recent research. The tax system is a fundamental category of tax law. Various aspects of the tax system have been studied by many scientists. Here it should be noted D. Getmantsev, M. Kucheryavenko, N. Pryshva and others. Among the latest comprehensive legal studies of the tax system should be noted the dissertation of O. Barin "Legal foundations of the tax system of Ukraine: current state, basic elements, principles". The purpose of the article is to study the content and conceptual apparatus of the tax system. Article’s main body. The article is devoted to the peculiarities of the conceptual apparatus used in determining the tax system of Ukraine. The definition of the tax system as a set of national and local taxes and fees in the procedure established by the Tax Code of Ukraine leaves a number of issues of both theoretical and practical nature. Attention is focused on the fact that there is no military fee in the list of state taxes and fees fixed in Article 9 of the TC of Ukraine [9]. It is not clear for what reasons the regulation of its payment is carried out by p. 16-1 of subdivision 10 Section XX of the Tax Code of Ukraine [9]. With this approach, there is a situation when the military fee in the tax system of Ukraine seems not to have. Although the military fee is actually paid. We can’t mention that the name of this tax payment does not correspond to the provisions of clauses 6.1 and 6.2 of Article 6 of the TC of Ukraine [9], where the definition of tax and fee is provided. According to its legal mechanism, the military tax fee, because the main feature of the fee - individual repayment - is absent. That is, the military payer does not receive individual special benefits. Conclusions. The conceptual apparatus used in the Tax Code of Ukraine in determining the tax system of Ukraine has a number of contradictions. The case here is not only in legal technique. The lawmaker's approach to determining the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine leaves a number of issues of both theoretical and practical nature. This attitude to the fundamental principles of legal regulation of the tax sphere can have negative consequences for both taxpayers and budgets of different levels. Bringing the conceptual apparatus into logical compliance will be able to lay down the necessary guarantees of compliance with the rights of taxpayers and will be able to ensure stable receipt of taxes and fees to budgets.

scholarly journals STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM

2018 ◽  
Vol 4 (4) ◽  
pp. 346-350
Author(s):  
Volodymyr Uvarov ◽  
Dmytro Mirkovets ◽  
Viktoriia Zarubei
Keyword(s):  
Legal Regulation ◽  
Legal Regulations ◽  
Legal Method ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
The Status ◽  
The Subject ◽  
Tax Payments ◽  
Legal Mechanism ◽  
Practical Implications

The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere.

scholarly journals Work of science as an object of Russian copyright law

2021 ◽  
Vol 39 (3) ◽  
pp. 94-102
Author(s):  
E. N. Agibalova ◽  
◽  
M. A. Naumov ◽  
Keyword(s):  
Legal Status ◽  
Scientific Work ◽  
Legal Regulation ◽  
Scientific Activity ◽  
Copyright Law ◽  
Scientific Development ◽  
Legal Method ◽  
Domestic Legislation ◽  
The Status ◽  
Definition Of

The study examines the category "work of science", identifies the features of a scientific work that determine its protection as an object of domestic copyright law. Due to the facts that scientific development is an important strategic priority of state policy, and scientific activity in Russia is characterized by a large volume of inter-branch legal regulation, the absence of a legal definition of the concept of a work of science in domestic legislation is an omission of the legislator, giving rise to an incorrect doctrinal interpretation of this fundamental category. Based on the analysis of existing legal researches and the formal legal method, it has been established that the characteristics of scientific works as objects of copyright law allow differentiating their legal status from the status of works of literature and art. As a result, the authors have identified the mandatory and optional features of a scientific work, and proposed to amend the law the definition of a work of science, that will reflect all the features of its legal content

scholarly journals Problems of legal regulation of delay interest as a type of civil liability for breach of monetary obligations in Ukraine

2020 ◽  
pp. 296-300
Author(s):  
Yaryna Fomenko
Keyword(s):  
Law Enforcement ◽  
Theoretical Study ◽  
National Level ◽  
Civil Liability ◽  
Legal Regulation ◽  
Civil Code ◽  
Legal Provisions ◽  
Legal Nature ◽  
Definition Of ◽  
Legal Concepts

This article is devoted to the theoretical study of the legal regulation of delay interest as a type of civil liability for breach of mo -ne tary obligations under Ukrainian law. It is the contractual sanctions, that are one of the most important parts of the contract as theyinduce the parties to comply with their obligations. In addition, sanctions are of a dual legal nature – they are both means of ensuringthe performance of the obligations and a measure of liability for a dishonest contractor. Liability for breach of monetary obligations ischaracterized by conflicting legal provisions and ambiguous court practice. For example, under the Civil Code of Ukraine delay interestand a penalty are regarded as types of forfeit, while in the Economic Code of Ukraine forfeit is treated as a separate type of sanction.However, in the absence of separate definitions of each sanction in the Economic Code of Ukraine, it is unclear as to the meaningintended by the legislator in particular in the concept of “forfeit”. This situation complicates the understanding of legal concepts andrequires a regulatory specification of such provisions in legislative acts. Based on the theoretical analysis, it is necessary to develop scientificallygrounded proposals and recommendations for improvement of law making and law enforcement activities. The legal characteristicsand peculiarities of the delay interest as a type of civil liability are investigated in the article.As a result of a comparative analysis of the regulations in the Civil Code of Ukraine and the Economic Code of Ukraine, the followingdifferences and contradictions were summarized and noted: a) different approach to the definition of “delay interest”; b) unequalapproach to the question of types of obligations to which delay interest can be applied; c) differences in the calculating of delay interestfor breach of a monetary obligation procedures.In order to effectively resolve disputes, the author notes the need to implement unification of the Civil Code of Ukraine with theEconomic Code of Ukraine at the national level and to establish clear rules for the application of delay interest for non-compliance withmonetary obligations.

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 Concerning the Legal Regulation of the Order of Weapon Issue to Judges in the Russian Federation

2019 ◽  
pp. 12-20
Author(s):  
Rinat Mikhailovich Karimov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
Legal Analysis ◽  
Safety Measures ◽  
Legal Provisions ◽  
The Social ◽  
Analysis And Synthesis ◽  
The Subject ◽  
The Russian Federation

In this article Karimov analyzes whether it is necessary to amend available safety measures in relation to judicial authorities of the Russian Federation. The aim of the research is to analyze the current order of weapon issue to judges in the Russian Federation. The object of the research is the social relations rising in the process of implementation of legal provisions about the order of weapon issue to judges in the Russian Federation. The subject of the research is the legal acts that regulate the order of weapon issue to judges in the Russian Federaton. The researcher analyzes kinds of weapons that can be issued to a judge upon his or her written inquiry. The research is based on the comparative legal analysis of previous provisions about the order of weapon issue to judges and legal provisions that have been implemented just lately. The analysis is also based on the use of such research methods as analysis and synthesis, generalisation and logical research method. The author of the article proves the idea that the legal specificiation of the order of weapon issue to judges in the Russian Federation will eliminate possibility of attacking judges or their family members. The author focuses on the gaps in relevant legal regulations and suggests to review and make changes in the current law that regulates the order of weapon issue to judges. 

scholarly journals ENSURING COMPENSATION FOR DAMAGE CAUSED BY CRIMINAL OFFENSES AS A RESULT OF SCAMMING ACTIVITIES IN THE FIELD OF TOURISM

2020 ◽  
pp. 369-376
Author(s):  
Г. В. Захарова
Keyword(s):  
Relevant Information ◽  
Legal Regulation ◽  
The State ◽  
Criminal Proceedings ◽  
Legal Provisions ◽  
Criminal Offenses ◽  
Domestic Legislation ◽  
Legislative Proposals ◽  
Compensation For Damage ◽  
Legal Compensation

The purpose of the article is to study the legal regulation and law enforcement practices on compensation for victims of criminal proceedings due to fraud in the field of tourism, identify problematic aspects in this direction, and make regulatory legislative proposals to improve legal compensation for victims of criminal proceedings. The article considers some issues related to compensation for damage caused by a criminal offense as a result of fraudulent acts in the field of tourism. The issues of legal regulation under domestic legislation and the legislation of individual European countries on compensation by the state for damage caused to victims are analyzed. It is emphasized that the priority for victims of fraudulent criminal acts is the requirement of compensation for damage, as well as the issue of compensation, compensation for such damage. It turns out that the voluntary compensation of victims by criminals directly depends on the quality and totality of the indictments collected against them, which fully expose their criminal activities. Meanwhile, the legislator did not pay enough attention to the possibility of voluntary compensation for damage to the person who caused it, as well as the benefits of voluntary compensation for damage. The legal provisions to be settled on this issue are indicated. Emphasis is placed on the need for timely pre-trial investigation of relevant traditional measures aimed at finding and locating, staying, both movable and immovable property, securities, jewelry, etc., which may be seized, in order to ensure compensation to the victim. damage. Emphasis is placed on the effectiveness and expediency of using the capabilities of IT technologies of relevant information resources, Internet services, and monitoring of websites that contain information that can help find as soon as possible the property of criminals who can be seized. At the same time, it is noted that the creation and proper functioning of the state fund for compensation to victims of crimes will be an additional constitutional guarantee that will only strengthen human security and increase the overall authority of the state.

scholarly journals Protection against imposing unfavorable contract terms by the dominant party in the russian legislation: issues of ensuring the balance of convenience

2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Kirill Andreevich Pisenko ◽  
Stanislav Lvovich Botvinnik
Keyword(s):  
Legal Regulation ◽  
Philosophical Perspective ◽  
Public And Private ◽  
Scientific Methods ◽  
Dominant Party ◽  
Legal Method ◽  
General Logic ◽  
Legal Nature ◽  
Definition Of ◽  
Antitrust Regulation

Legal issues of counteracting the imposition of unfavorable contract terms by the dominant party raise a number of theoretical and practical problems. The authors of the article try to determine the legal nature of imposition and develop methods of comprehensive counteraction to this violation in order to ensure the balance of convenience. From the philosophical perspective and a certain worldview, the study is based on the balance of convenience regarded as the objective foundation of legal regulation. The main philosophical and scientific methods used in this article include the dialectic method, the formal-legal method, the method of legal hermeneutics, as well as the comparative-legal and empirical methods. The theoretical basis is represented by scientific works in the field of civil, administrative, entrepreneurial and procedural branches of law. The legal nature of imposition as a type of violation should be determined with due regard to the general logic of antitrust regulation. The parallel use of both public and private law necessitates the development of procedural legal means ensuring uniform law enforcement and the balance of convenience. First of all, the unity of approaches regarding legal tools of public and civil law should be concerned with the definition of features and the essence of elements compiling the imposition itself. The authors also propose approaches to the formation of an appropriate procedural model.

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