scholarly journals ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX: LEGAL ASPECT

2021 ◽  
Author(s):  
Andrii Lohvyn
Keyword(s):  
Information Technologies ◽  
Legal Aspect ◽  
Value Added ◽  
Legal Regulation ◽  
Structural Features ◽  
State Regulation ◽  
The State ◽  
Value Added Tax ◽  
The One ◽  
Electronic Administration

The author of the article explores the legal aspect of the system of electronic administration of value added tax, in particular, the legal regulation of some issues of electronic accounts (operations on them). The development of modern information technologies and their wide implementation in the mechanisms of state (power) management contributes to the emergence of new economic and legal relations, including those regarding taxes and fees. The mentioned above applies to the administration of value added tax. At the same time, one of the mandatory structural features of the state is the taxation system because one of the goals of state regulation is the system of taxes and fees administration, within which, on the one hand, the collected taxes should be sufficient to ensure the fulfillment of tasks and to perform the functions facing the state, and on the other hand, the burden of the tax procedure should not be excessive for a taxpayer. In turn, the main legal issues of the tax sphere mainly involve determining and effective ensuring the limits of freedom and necessity in the behavior of tax entities through relevant legal, legislative norms, in the protection of property rights of individual payers and public interests that are implemented in the financial and tax activities of the state. A sufficiently wide attention has been paid to this process since the introduction of the electronic administration of value added tax. Thus, there arises a need for further scientific research into the introduction of electronic administration of value added tax, especially its legal regulation, including the operations with electronic accounts. The article analyzes the current state of regulatory consolidation of the procedure for the operation of electronic accounts, in particular, those related to transactions on their replenishment (receipt of funds) and return of overpaid funds, as well as the impact of such transactions on the registration limit. This made it possible to identify problematic issues of a legal nature, which lead to a violation of balance in relations between a taxpayer and the budget system, to find the ways to solve them and draw scientifically based conclusions on the outlined problems.

scholarly journals IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT

2019 ◽  
Vol 4 (5) ◽  
pp. 46
Author(s):  
Oleksandr Holovko ◽  
Tetyana Kaganovska ◽  
Galina Rossіhіna
Keyword(s):  
Legal Aspect ◽  
Value Added ◽  
Developed Countries ◽  
Legal Regulation ◽  
The State ◽  
Legal Analysis ◽  
Value Added Tax ◽  
Systematic Analysis ◽  
Tax Legislation ◽  
Taxation System

The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the social content of tax activities in the state, and it is also based on the understanding of the dialectical relationship between tax processes and the functioning of social and legal systems in general. A systematic analysis of the tax activity of the state in the context of humanism, justice, freedom, equality, rule of law is carried out. On this basis, the legal nature of the regulation of the value-added tax is revealed. Results. The basic theoretical and legal bases of measures on improvement of the taxation system are determined as a result of the study from the position of its legitimation among citizens and stimulation of their purchasing power and development of productive forces of the Ukrainian economy. Practical impact. The definition of directions for perfection and humanization of tax legislation in Ukraine allows making a conclusion about the volume of the tax burden on the consumer and proposing optimal rates of value-added tax rates.

scholarly journals Determination of the criteria of destructiveness in the activities of new religious movements (theoretical and legal aspect)

2021 ◽  
Vol 26 (4) ◽  
pp. 209-215
Author(s):  
Vera B. Romanovskaya ◽  
Bika A. Immayeva
Keyword(s):  
Legal Aspect ◽  
Social Activity ◽  
Modern Society ◽  
Legal Regulation ◽  
The State ◽  
Religious Associations ◽  
Legitimate Interests ◽  
Conducting Research ◽  
The One ◽  
Health Rights

The confessional composition of modern society is characterised by great diversity. In addition to traditional religious organisations, new (non-traditional) religious and socio-spiritual movements operate in it, representing a whole spectrum of religious, quasi-religious and pseudo-religious cults, whose teachings and practices can be both destructive and constructive. In carrying out legal regulation of the activities of religious associations, the state must, on the one hand, ensure the freedom of conscience and religion guaranteed by the Constitution, and on the other hand, protect society from destructive cults that can harm morality, health, rights and legitimate interests of citizens, the constitutional order and security of the state. Therefore, one of the most important tasks of modern social sciences, including legal ones, is the study of the spiritual «temperature» of society; conducting research aimed at identifying the causes of negative and positive processes occurring in the spiritual sphere of society, as well as determining the specifics of non-traditional religiosity as a special form of social activity. Based on the analysis and interpretation of rich empirical material, the authors formulated a list of criteria by which one can separate destructive (totalitarian) sects from new religious or intellectual (spiritual) movements of a positive nature. The proposed list of criteria can be used by law-making and law enforcement bodies in the framework of improving the legal regulation of the activities of religious associations and building state-confessional policy in general.

scholarly journals DEVELOPMENT OF THE CONSTITUTIONAL AND LEGAL FRAMEWORK FOR ENSURING INFORMATION SECURITY AS PART OF THE NATIONAL SECURITY

2020 ◽  
Vol 16 (4-1) ◽  
pp. 54-63
Author(s):  
Татьяна Полякова
Keyword(s):  
Information Security ◽  
National Security ◽  
Russian Federation ◽  
Information Technologies ◽  
System Analysis ◽  
Legal Regulation ◽  
State Regulation ◽  
The State ◽  
Digital Data ◽  
The Russian Federation

The article is devoted to the analysis of amendments to the Constitution of the Russian Federation relating to the protection of national security, including in the field of information. Purpose: to analyze the role and impact of the amendments to the Constitution of the Russian Federation in 2020. These amendments are related to the State regulation at the federal level of information security and the tasks of ensuring the support and preservation of scientific and technological potential and the development of Russia. Methods: the work is based on the methods of dialectics and system analysis of the information and legal sphere, which allow to comprehensively, logically and consistently study the processes of implementation of constitutional and legal norms and the prospects for their development in the legal regulation of information security in order to identify existing patterns and development trends, as well as priority tasks. Results: the study leads to the well-founded conclusion that referring in the Basic Law to the federal authorities the security of the person, society and the State in the use of information technologies and digital data circulation is a constitutional and legal innovation that is fundamental to the development of legal and scientific research in the field of information security as an important component of the national security of the State, as well as for the development of the system of legal regulation in this areas in information law.

scholarly journals MINIMIZATION OF PROBLEM LOANS IN BANKS: ECONOMIC AND LEGAL ASPECT OF STATE REGULATION

2021 ◽  
Vol 2 (37) ◽  
pp. 47-54
Author(s):  
O. Kostyuchenko ◽  
M. Stefanchuk ◽  
D. Korobtsova ◽  
O. Soniuk
Keyword(s):  
Life Cycle ◽  
Government Regulation ◽  
Legal Aspect ◽  
Banking System ◽  
Legal Regulation ◽  
State Regulation ◽  
The State ◽  
Negative Consequences ◽  
Political Crises ◽  
State Coercion

Abstract. The authors of the article have studied the problem of managing non-performing loans within loan portfolios. It has been substantiated that Ukraine as a developing country is in such socio-economic conditions of development that increase credit risks for banks. Numerous studies of the determinants for the formation of loans portfolios in countries with different levels of economic development demonstrate that developing countries are prone to negative consequences that lead to insolvency of debtors in case of a drop in the GDP, inflation, legal uncertainty, political crises, etc. The lack of long-term experience of banks in solving problems of increasing the share of non-performing loans in banks’ portfolios demonstrates that minimization of such assets requires regulation at the level of the banking system, but not a separate bank. Based on statistical data, it has been demonstrated that the minimization of problem loans of banks gained significant positive dynamics only after the National Bank of Ukraine regulated the process of managing distressed assets by adopting a regulatory act. Detailing the process of legal regulation of managing distressed assets allowed banks to structure and organize the work of their divisions in accordance with the normatively defined life cycle of distressed asset in such a way that all measures taken by them affect the efficiency of their work. Using permits, prohibitions and obligations as legal means of regulating relations between banks and their debtors, those relations have become predictable, allowing banks to control the process of managing non-performing loans and make timely decisions on the use of tools to minimize the share of distressed assets of the bank. The wide choice and consistency of applying financial and legal instruments in the process of managing non-performing loans allows banks to maximize the contractual settlement of debt and address to the competent authorities for the application of state coercion to debtors. Direct prohibitions, which are provided in the procedure of writing-off impaired assets, prevent corruption manifestations in this process. However, the authors have argued that the practice of 2008—2019 in terms of managing non-performing loans of banks demonstrated that the effectiveness of this process directly depends on government regulation. If the economic preconditions for the formation of problem loans depend on various factors of objective and subjective nature, then the management of non-performing loans directly depends on the existing legal models in the state for solving this problem. The autonomy of banks and their right to independently determine their strategies for managing distressed assets does not provide the desired efficiency without the imperative intervention of the central bank. Thus, the state regulation of the life cycle of distressed assets has demonstrated its effectiveness, and thus confirmed the need for regulatory influence on the processes of minimizing non-performing loans in Ukrainian banks. Keywords: non-performing loans, distressed assets, agreement-based regulation, state influence, state coercion, legal regulation. GEL Classification G18, G21, G34, K12, K42 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 12.

scholarly journals RESEARCH OF THE MODERN CONDITION OF THE TOURIST SERVICES OF UKRAINE TOURIST MARKET

2019 ◽  
Keyword(s):  
Information Technologies ◽  
Tourism Development ◽  
Legal Regulation ◽  
State Regulation ◽  
Tourism Industry ◽  
The State ◽  
Transport Infrastructure ◽  
Infrastructure Development ◽  
Tourism Enterprises ◽  
Business Entities

The article is devoted to the study of the current state of the infrastructure of Ukrainian tourist market, particularly, in Kharkiv region. The dynamics of the country's tourist flows over the last five years, the problems of tourism development in Ukraine as well as the ways of improving Ukrainian tourist market were analysed. The tourism industry is developing around the world, and in some countries it is the basis for budgeting. Ukraine has all the preconditions for tourism development and it can become competitive in the global tourism market. The development of a tourism structure must be balanced and fully responsive to the needs of people. The tourism enterprises must work effectively. The process of market infrastructure development should be proportional and it requires a systematic approach to management. It is necessary to work out a strategy for developing the infrastructure of tourist market on the basis of a scientifically grounded procedure of its forecasting, regulation, adaptation to changes in consumer priorities, external conditions and risks. Our research proves that there is a significant potential for tourist services in Ukraine that can increase the level of competitiveness. The strategy for development of the infrastructure of the tourist market in Ukraine should take into account the following ways: rationalization of schemes of tourist routes; active integration of information technologies in the field of tourist services; active participation in international programs; financing of applied research in the field of tourism; simplification of state regulation of business entities in the sphere of tourism business; improvement of legal regulation; monitoring of the state of the infrastructure of tourist market and co-financing of objects by the state and private sector; introduction of an advertising campaign to attract domestic and foreign tourists to Ukraine; implementation of measures for the development of tourist transport infrastructure.

Organizational Principles of Building Inventory Accounting in the Process of Innovation: Regulatory and Legal Aspect

2020 ◽  
pp. 274-290
Author(s):  
Olha Roieva ◽  
Keyword(s):  
Financial Reporting ◽  
Legal Aspect ◽  
Financial Statements ◽  
Legal Regulation ◽  
State Regulation ◽  
The State ◽  
Normative Documents ◽  
Building Inventory ◽  
Organizational Principles ◽  
Legal Force

The article is devoted to the study of organizational principles of inventory accounting in the process of innovation, based on the analysis and harmonization of current provisions of the main regulations that regulate inventory accounting and determine the procedure for innovation. Based on the systematization of legislative and normative legal acts, which takes into account the legal force of these normative legal acts and takes into account the powers of the state body that issued the relevant normative legal acts, a hierarchical model of normative legal regulation of accounting of inventories in the process of innovation was developed. This model is based on the regulation of inventory accounting by the state and determines the order of organization and maintenance of inventory accounting directly at the enterprise It is substantiated that the system of state regulation of inventory accounting in the process of innovation includes three levels. The first level includes regulations of higher legal force, which determine the general principles of organization of inventory accounting, its tasks, basic concepts, regulate innovation, regulate the organization and maintenance of inventory accounting in the process of innovation. The second level includes regulations that define the general principles, methodological principles of formation of accounting information on inventories and establish rules and methods of inventory accounting, reflection of inventory transactions in accounting accounts, the procedure for disclosure of information on inventories in financial statements. The third level includes regulations that set out recommendations and clarifications on certain issues of accounting for inventory transactions and control over their availability and preservation, taking into account the specifics of innovation. The content of the main normative documents that regulate the accounting of stocks and determine the basis for innovation at the appropriate levels of state regulation is analyzed. The methodological bases of formation in accounting of the information on stocks and the order of disclosure of the information on stocks in the financial reporting on the basis of national and international regulations are investigated. The study identified some inconsistencies between national and international legislation regarding the organization of accounting of inventories. Such inconsistencies relate to the scope of regulations, the procedure for recognizing inventories as assets, the composition (classification) of inventories, groups of assets not covered by the standard, approaches to valuing inventories upon receipt, disclosure in financial statements. It is substantiated that elimination of the revealed contradictions of the national and international legislation will promote perfection of system of the state regulation of accounting of stocks and will increase efficiency of management of stocks and efficiency of use of stocks in the course of innovative activity of the enterprises.

PROBLEMS OF CALCULATING THE VALUE ADDED TAX AND THE WAYS TO SOLVE THEM

2021 ◽  
pp. 7-12
Author(s):  
Marina V. Lvova ◽  
Anna L. Kuzmina
Keyword(s):  
Value Added ◽  
Federal Budget ◽  
The State ◽  
Necessary Condition ◽  
Tax Administration ◽  
Value Added Tax ◽  
Tax Legislation ◽  
Financial Interests ◽  
The One ◽  
Definition Of

This article reveals the main problems that arise when calculating the value added tax. The ways to solve the above-indicated problems are suggested. The concept of value-added tax is considered. The main errors in VAT calculation are revealed: incorrect calculation of the taxable object, unlawful tax deductions. The definition of the concept "paper VAT" is given. The necessary condition for the effective functioning of the tax system is revealed. Tax administration is impossible without a clear and well-functioning work of tax authorities on various levels. One of the main conditions for effective tax administration is inevitability of bringing to tax liability for persons who committed violations of tax legislation. The authors of the article compiled the table that reflects the problems of VAT calculating and the ways to solve them. These measures will make it possible to tighten the control actions of the tax authority and at the same time they will simplify the process of administering the value added tax. All this will make the organization's activities, on the one hand, transparent, and on the other hand, will influence the decline of the shadow economy sector as a whole. The relevance of the research topic is due to the fact that in modern conditions, creation of a solid financial system of the state is impossible without the system of effective tax control, which is designed to ensure the financial interests of the state while respecting the rights of taxpayers. VAT is one of the regulators in redistributing public goods and is one of the main and stable sources of the federal budget replenishment. That is why the issues related to the improvement of tax control organization in the field of VAT, the analysis of the effectiveness of the controlling tax authorities' functioning as well as identification of the ways to improve tax control, are very relevant.

scholarly journals Irrational Ecology: A Legal Aspect

2021 ◽  
Vol 1 ◽  
pp. 38-42
Author(s):  
Gennadiy A. Volkov ◽  
Keyword(s):  
Environmental Protection ◽  
Legal Aspect ◽  
Legal Regulation ◽  
Ozone Layer ◽  
State Regulation ◽  
The State ◽  
Legal Issues ◽  
Ozone Depleting Substances

The article reviews the legal issues of the efficiency of protection of the ozone layer of the atmosphere and the environment in general in relation to the state regulation of circulation of ozone depleting substances, namely: chlorine and chlorine containing substances having been successfully used for disinfection for several centuries; in view of the flu epidemics and the COVID-19 pandemic, the author brings forward a version that they are caused by the irrational legal regulation of environmental protection and raises the issue of the need to change the environmental protection vector in international and national laws.

scholarly journals PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION

2020 ◽  
pp. 69-85
Author(s):  
Andrii Lohvyn
Keyword(s):  
Risk Assessment ◽  
Tax Evasion ◽  
Value Added ◽  
Legal Regulation ◽  
Prevention Measures ◽  
Value Added Tax ◽  
Automated Monitoring ◽  
Regulatory Authorities ◽  
Legal Mechanism ◽  
Electronic Administration

In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.

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