scholarly journals MANAGEMENT (ADMINISTRATIVE) ACTIVITY OF THE CONTROLLING AUTHORITIES IN THE AREA OF TAXATION: ESSENCE AND TYPES

2019 ◽  
Vol 4 (5) ◽  
pp. 343 ◽  
Author(s):  
Olha Tylchyk ◽  
Yurii Riabchenko ◽  
Oleksandr Popivniak
Keyword(s):  
Public Administration ◽  
Social Relations ◽  
Legal Regulation ◽  
Administrative Law ◽  
Theoretical Background ◽  
Legal Analysis ◽  
Activity System ◽  
The Public ◽  
Scientific Analysis ◽  
Scientific Papers

The innovation of conceptual provisions of the administrative law doctrine that are based on the priority of rights, freedoms, legitimate interests of an individual, service orientation of the public administration authorities’ performance affects the essence of the controlling authorities’ management (administrative) activity in the area of taxation and requires its fundamental upgrade. Drafting of theoretical provisions as to the essence and the types of the controlling authorities’ management (administrative) activity in the area of taxation should be based on a profound theoretical and legal analysis of the existing concepts and doctrines and their comparison with the current developments in the public administration authorities’ performance that carry out similar activities. In addition, it’s reasonable to highlight the issues of legal regulation of the relations with respect to the controlling authorities’ management (administrative) activity carried out in the area of taxation. The research objective is to substantiate the theoretical background of the controlling authorities’ management (administrative) activity in the area of taxation set out in the form of a list of the substantive characteristics of such activity, the provisions that reflect its peculiarities, as well as the systematization of the lines and types of such activity. The object of the research is the social relations of a public-law nature, related to the activities of the controlling authorities in the area of taxation. The contemporary concepts and doctrines developed by the scientists through critical thinking constitute the theoretical basis of the scientific analysis. This article explores the scientific papers related to the issues of public administration, administrative law, and administrative activity. System-based approach constitutes the methodology of the scientific analysis which made it possible to single out the elements of the administrative activity system, to reveal their content and to take into account their specific features when determining the nature of the controlling authorities’ management (administrative) activity in the area of taxation. The result of this research is the theory that reveals the current essence of the specified activity and its lines. This article places emphasis on the existence of public and service component of the specified activity.

scholarly journals Legal Regulation of Public Governance in Finland – an Illusion of Predictable Public Administration?

2015 ◽  
Vol 38 (2) ◽  
pp. 52-59
Author(s):  
Niina Mäntylä ◽  
Laura Perttola ◽  
Kristian Siikavirta
Keyword(s):  
Public Administration ◽  
Legal Regulation ◽  
Administrative Law ◽  
Soft Law ◽  
Eu Law ◽  
Public Governance ◽  
The Public ◽  
The Individual ◽  
Changing Role

Legal coherence and predictable decision-making are the cornerstones of Finnish administrative law. The aim of this research is to analyze the factors that make administrative decisions unpredictable in Finland today. Why is the challenge so significant for the authorities? The factor analysis revealed six main features affecting predictability in the legal regulation of Finnish public governance: the increasing use of soft law, the devolution of government, deregulation, the changing role of the individual, the blurring of the division between the public and the private sector and the influence of international and EU-law.

scholarly journals The concept and structure of administrative-legal support of the state defense

2018 ◽  
pp. 20-29
Author(s):  
Volodymyr Pashynskyi
Keyword(s):  
Public Relations ◽  
Public Administration ◽  
Social Relations ◽  
Necessary Conditions ◽  
Legal Regulation ◽  
Administrative Law ◽  
The State ◽  
Legal Norms ◽  
Legitimate Interests ◽  
State Defense

The article deals with modern scientific approaches to the definition and understanding of the structure of administrative-legal support for state defense. The elements of the structure of the administrative-legal support of the state defense are explored. Under the administrative-legal support of the state should be understood as regulated by administrative-legal norms, the systemic activity of the subjects of defense, in the first place, the activities of the subjects of public administration, with regard to the administrative- legal regulation, implementation, protection of social relations in the sphere of defense, guaranteeing the rights and legitimate interests of all subjects of legal relations, aimed at creating the necessary conditions for the defense of the state in the event of armed aggression. At the same time, the structure of the administrative-legal support for the defense of the state will consist of the following elements: 1) the object of administrative-legal support of the state defense – social relations in the field of defense that penetrate practically all spheres of public life; 2) subjects of administrative-legal support for state defense – subjects of administrative legal relations are endowed with rights and duties in the field of defense; 3) norms of law (norms of administrative law) – administrative-legal norms which regulate public relations in the field of state defense; 4) administrative-legal relations in the field of state defense – legal relationships settled by administrative and legal regulations that arise, develop, and cease between the subjects of defense in the process of exercising powers in the field of state defense; 5) guarantees of administrative-legal support of state defense – conditions, means, methods, forms and methods by which the implementation of public relations in the field of state defense is provided. The administrative-legal support of the state defense will be carried out by authorized security entity within the limits of authority and administrative and legal means determined by the norms of administrative law.

scholarly journals Peculiarities of the Public Administration System in the Russian Federation and Its Impact on the Development of Administrative Law

2021 ◽  
Vol 8 ◽  
pp. 29-34
Author(s):  
Pavel E. Spiridonov ◽  
Keyword(s):  
Public Administration ◽  
Russian Federation ◽  
Legal Regulation ◽  
Administrative Law ◽  
Specific System ◽  
Public Authorities ◽  
Public Power ◽  
The Public ◽  
The Russian Federation ◽  
State Organizations

The introduction of the terms “public power”, “public administration bodies” in official documents marked the beginning of the resumption of discussions on the peculiarities of legal relations that are included in the subject of the legal regulation of administrative law. The work attempts to analyze the terms “public authorities” and “public administration bodies”, their relationship with each other. In the Russian Federation, a specific system of government with decentralization elements has begun to take shape. Such a system includes, in addition to traditional state authorities, specially created state bodies that are entrusted with the functions of organization and coordination, public authorities in federal territories, state and non-state organizations that are delegated public power.

scholarly journals PROVIDING PUBLIC ORDER IN THE LIGHT OF CODIFICATION OF CURRENT LEGISLATION

2019 ◽  
pp. 90-93
Author(s):  
S. A. Komissarov
Keyword(s):  
Social Relations ◽  
Legal Regulation ◽  
Administrative Law ◽  
Public Law ◽  
Public Order ◽  
Main Function ◽  
The Public ◽  
Public Purpose ◽  
Legal Thinking ◽  
European Standards

The article deals with the codification of administrative legislation. The basic concepts are considered, approaches to a problem are revealed, directions of improvement of the current legislation are analyzed. The main attention is paid to the issue of codification as a legal category and codification of administrative law, since it is a form of lawmaking, and its main purpose is to providing the most complete legal regulation of a certain sphere of social relations by adopting logically complete normative acts of complex and generalizing nature. It is suggested that public law should perform the function of public order, which is provided with appropriate means of influence in case of violation of relations in this field. It is emphasized that the list of remedies of public order includes the rules of public law, but those with a protective orientation, public-legal relations that arise in cases of committing offenses in the sphere of public order, and acts of implementation of these rules. As for administrative law, its main function should be to protect the rights and freedoms of a citizen from illicit acts or inction of state bodies (officials). On the basis of a critical analysis of the foundations of post-Soviet jurisprudence, a modern understanding of the role and content of norms of administrative law is offered, as well as a comprehensive, balanced and consistent revision of the legislation, and its adjustment with modern European standards. In particular, there is an urgent need to reform the administrative law of Ukraine, the basis for defining the purpose of which is an approach formed in Soviet times, which should be based on a substantially updated, more democratic understanding of the public purpose of public law, which will replace Soviet administrative law. It is concluded that a qualitatively new ideology of legal thinking must be created and practically introduced in Ukraine.

scholarly journals EFFICIENCY OF ADMINISTRATIVE AND LEGAL PROTECTION: THEORETICAL ASPECTS

2019 ◽  
pp. 174-178
Author(s):  
O. M. Pravotorova
Keyword(s):  
Law Enforcement ◽  
Public Administration ◽  
Social Relations ◽  
Legal Protection ◽  
Administrative Law ◽  
The State ◽  
The Public ◽  
Legitimate Interests ◽  
Four Levels ◽  
Legal Entities

In the article, the key aspects of the effectiveness of administrative and legal protection are researched on the basis of current legislation and opinions on this issue of scholars in the field of administrative law. The author notes that administrative-legal protection is an institution of administrative law consisting of uniform rules of administrative law whose legal effect is directed at the prevention of offenses (crime prevention) and the restoration of violated rights, freedoms and legal interests of individuals and juridical persons carried out for using administrative tools – forms of administrative activity of public administration, administrative coercion and administrative enforcement. The steady development of social relations in administrative law, the improvement of modern technologies, as well as the formation of an information society, could not but affect the state of efficiency of modern administrative and legal protection. The author states that the effectiveness of administrative and legal protection is an integral part of the theory and practice of such protection. Effectiveness of administrative and legal protection is the ability of public administration based on the norms of administrative law to qualitatively and timely restore violated rights, freedoms and legitimate interests of non-authorized individuals and legal entities, public interest of the state and society. Four levels of effectiveness of administrative and legal protection have been formed: sufficient, when the tasks of the public administration in restoration of violated rights of non-authorized persons are generally fulfilled in the normative-legal acts; insufficient, characterized by frequent cases of non-renewal of violated rights and freedoms of man and citizen, but not characterized by systematic; crisis, when there are systematic violations of rights, freedoms and legitimate interests of individuals and legal entities, they do not receive from the state through the indirect activity of the public administration of protection, and dissatisfaction of citizens acquires a significant social weighty protest; is ineffective when the violated rights and freedoms and legitimate interests of individuals and legal entities are practically not restored, and the law-enforcement system is full of corruption, while the norms of administrative-legal protection change their humane and fair essence and themselves become factors of the destabilization of social relations. It is concluded that administrative-legal protection exists through a system of administrative-legal norms, and at the same time it is proved that it can not, from the point of view of epistemology of law, exist in such narrow limits as the state determines, it reflects objective social relations, protects the most important values, Which during this period of time may not yet find the formal registration in the sources of administrative law, is provided on the basis of administrative law and simultaneously governed by the norms of administrative law, which will establish not only the state, although it primarily. Four levels of effectiveness of administrative and legal protection have been formed: sufficient, when the tasks of public administration set forth in normative legal acts in relation to the restoration of violated rights of non-authorities as a whole are fulfilled; insufficient, characterized by non-isolated cases, not the restoration of violated rights and freedoms of man and citizen, but not characterized by systematic; crisis, when there are systematic violations of rights, freedoms and legitimate interests of individuals and legal entities, they do not receive protection from the state through the indirect activity of the public administration; the dissatisfaction of citizens acquires significant social protest; is ineffective when the violated rights and freedoms and legitimate interests of individuals and legal entities are practically not restored, and corruption penetrates the law-enforcement system, while the norms of administrative-legal protection change their humane and fair essence and they themselves become factors of destabilization of social relations.

scholarly journals Prawo administracyjne prywatne. Propozycja nowego terminu w siatce pojęciowej polskiego prawa administracyjnego

2018 ◽  
Vol 114 ◽  
pp. 149-165
Author(s):  
Witold Małecki
Keyword(s):  
Public Administration ◽  
Public Procurement ◽  
Legal Framework ◽  
Legal Regulation ◽  
Administrative Law ◽  
Public Law ◽  
Private Law ◽  
Protective Measures ◽  
Public And Private ◽  
The Public

PRIVATE ADMINISTRATIVE LAW. THE PROPOSAL OF A NEWDistinction of the set of norms called ,,private administrative law” is conditioned by the recognition that the theorem on the public-law affiliation of administrative law is of typological relevance, not of classification relevance — in every branch of law also in administrative law it is possible to distinguish, in various proportions, norms of public and private law. The norms of private administrative law set the legal framework for public administration to use forms of activity that traditionally belong to private law in a way that prevents “escape to private law”, fusing private-law forms of activity and public-law protective measures. Public procurement law is presented as a model area of legal regulation within the scope of private administrative law.

scholarly journals Implementation of the Function of Maximizing the Security Level in the Administration of Justice in the Digital Economy

2020 ◽  
Vol 38 (Especial II) ◽  
pp. 216-225
Author(s):  
Damir Khamitovich Valeev ◽  
Anas Gaptraufovich Nuriev
Keyword(s):  
Public Administration ◽  
Social Relations ◽  
Digital Economy ◽  
Positive Development ◽  
Security Level ◽  
The Public ◽  
Administration Of Justice ◽  
The Status ◽  
Dialectical Analysis

The research analyses the implementation of the role of maximizing the level of security in the administration of justice in the context of the digital economy. Methodologically, the documentary observation research technique and, to process sources, sociological-dialectical analysis were used. Digitization as a transformational factor of many branches of social relations implies dependence on the implementation of a series of interdependent legal facts with digital technologies so that the action has a legal and concrete result. The digital level as a new platform for the implementation of a number of public functions posing new challenges for the public administration system and also determines the status of new functions that can provide a "digital future" with a positive development dynamic. Conclusion mode everything indicates that, these new functions can be austable in order to maximize security in the implementation of public functions in response to new threats. Particularly sensitive is the area of justice administration, which is also actively introducing many digital tools into the case-resolution process.

scholarly journals Administrative Law Aspects of Bringing Employees of Prosecution Authorities to Disciplinary Liability

2020 ◽  
Vol 12 ◽  
pp. 59-61
Author(s):  
Vladilen V. Strelnikov ◽  
Keyword(s):  
Law Enforcement ◽  
Public Service ◽  
Administrative Law ◽  
Practical Implementation ◽  
Scientific Article ◽  
Legal Analysis ◽  
Law Enforcement Agencies ◽  
Legal Norms ◽  
The Public ◽  
Legal Documents

The scientific article analyses issues related to the practical implementation of legal norms governing the procedure for disciplinary liability of prosecutors. A theoretical analysis of the interpretations of disciplinary responsibility in the public service formulated by leading legal scholars was carried out. A comparative legal analysis has been carried out of the regulations governing the procedure for the imposition of disciplinary penalties in State bodies, including law enforcement agencies and the legal documents governing these issues in the prosecutor’s office.

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. 

The Principle of Legal Certainty: whether there Can Be Gaps in the Public Law?

2020 ◽  
Vol 2(22) ◽  
pp. 29-36
Author(s):  
Maria A. Kapustina
Keyword(s):  
Social Relations ◽  
Real Life ◽  
Legal Regulation ◽  
Public Law ◽  
Legal Order ◽  
Social Regulation ◽  
Legal Certainty ◽  
The Public ◽  
Legal Literature ◽  
The Moment

Legal regulation is caused by the necessity to provide legal order of social regulation. The legal order of regulation is provided by formal legal certainty of regulatory provisions (legal prescripts) and their legal substance. However, there exist relations, whose content, namely, subjective rights and juridical responsibilities of the parties are not strictly prescribed in the legislative norms. Because a legislator cannot foresee all the variety of social relations that may occur in real life and prescribe their formal and legal substance in corresponding legislative acts. In such cases, we usually talk about gaps in law, about the uncertainty of legal regulation. Gaps are taken for granted, considered as an obligatory element of any legal system. Nonetheless, whether there can be gaps in the public law, if in the public law sphere norms are created purposively? In public law, norms are created purposefully (with a goal in mind), public law institutions are artificially established and rationally modernized. The lack of a norm of a statute can mean the refusal of the legislator to legally regulate the question, at least at the moment. This is so-called in legal literature “qualified silence of the legislator” that should not be considered as a gap in law.

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