scholarly journals Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine

2021 ◽  
Vol 1 (1) ◽  
pp. 332-337
Author(s):  
Elvira Sydorova
Keyword(s):  
Local Governments ◽  
Direct Consequence ◽  
Legal Regulation ◽  
The State ◽  
The Body ◽  
Public Authorities ◽  
Legal Personality ◽  
General Competence ◽  
Ministry Of Finance ◽  
Functional Purpose

The article reveals the peculiarities of the legal regulation of tax powers of public authorities in Ukraine. It is noted that the tax legal personality of the state is a direct consequence of the implementation of the public territorial entity's own tax sovereignty. It is emphasized that one of the main classification criteria for the division of public authorities with tax powers is the functional purpose and nature of the body. On the grounds of functional purpose and the nature of powers in the field of taxation, the investigated bodies are divided into: 1) bodies of general competence (Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, local representative bodies); 2) bodies of special competence with the presence of part of the functions in the field of taxation (Ministry of Finance of Ukraine, State Treasury Service of Ukraine); 3) bodies of special tax competence (State Fiscal Service of Ukraine as a controlling body in the field of taxation). The content and structure of tax powers are considered. It is emphasized that the main distinguishing feature of the ratio of tax competence and tax powers is the possibility of delegating part of the powers, while the competence is not subject to delegation. Based on the analysis of the current legislation of Ukraine, the tax powers of public authorities and local governments are considered. The rights and responsibilities in the tax sphere of the Verkhovna Rada of Ukraine, the State Fiscal Service of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, local councils are covered. In order to prevent violation of the principle of tax stability in the adoption of laws on taxes and fees, the Law of Ukraine "On the Rules of Procedure of the Verkhovna Rada of Ukraine" should provide for the implementation of laws defining taxes, fees and their elements. It is the direct duty of the parliament to strictly adhere to the requirement of stability in its interpretation, which is set out in the Tax Code of Ukraine. To bring the Regulation on the Ministry of Finance of Ukraine in terms of tax powers in accordance with the Tax Code of Ukraine, it is necessary to set out subparagraph 39 of paragraph 4 of the Regulation as follows: The Ministry of Finance of Ukraine fees for a period exceeding one budget year, if the amount declared for installment or deferral or the amount of deferred or deferred monetary obligations or tax debt in respect of which payment is deferred is 1 million hryvnias or more; makes a reasoned decision to grant installments or deferrals of monetary obligations or tax debt in respect of national and local taxes and fees, as well as to postpone the payment of deferred or deferred amounts, if the amount of previously granted installments or deferrals of monetary obligations or tax debt was not repaid».

scholarly journals Legal regulation of legal relations in the field of land accounting

2019 ◽  
Author(s):  
D. Kondratenko
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Public Authorities ◽  
Registration System ◽  
Land Registration ◽  
Land Relations ◽  
Definition Of

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.

scholarly journals THE INSTITUTE OF COUNSELOR IN THE DOMESTIC SYSTEM OF PUBLIC SERVICE: THE STATE AND PROBLEMS OF LEGAL FIXING

2021 ◽  
pp. 106-112
Author(s):  
O. Pronevych
Keyword(s):  
Public Service ◽  
Best Management Practices ◽  
Local Governments ◽  
Management Practices ◽  
Legal Framework ◽  
The State ◽  
Public Authorities ◽  
Legal Personality ◽  
Social Mission ◽  
The Right

The article is devoted to understanding the specifics of the social mission and the state of legal consolidation of the administrative legal personality of councilors in public authorities and local governments. It is emphasized that the problem of selection of candidates for the positions of advisers to the heads of public authorities is the subject of lively discussion, as a rather controversial collective image of the adviser has formed in the public consciousness. This is due to his belonging to officials who hold a particularly responsible position and perform official duties in the presence of a high level of corruption risks. It is established that the commitment of candidates for advisers is carried out in the context of providing scientific support for the formation and implementation of public policy, implementation of best management practices, finding optimal management and legal algorithms for resolving conflicts, improving the quality of management decisions. The urgent need to improve the domestic service legislation by adopting a special law on patronage service in order to unify the legal framework for the organization and operation of patronage services. First of all, it is necessary to normatively enshrine the right of specific public authorities to establish a patronage service, to provide an exhaustive list of patronage service positions for each of these bodies, to provide the right of equal access to patronage service, to introduce a single mechanism for selection and appointment of patronage service employees. professional achievements and personal business qualities, to differentiate their powers depending on the specifics of public authority of individual officials, which create patronage services. There is also a need to specify the functions, main tasks and powers of advisers to heads of public authorities, articulation of basic qualification requirements for candidates for advisers, clear definition of legal bases of interaction of advisers with career civil servants and communication with civil society institutions, articulation of moral and ethical imperatives. official activity of advisers. Keywords: public service, patronage service, adviser in state authorities and local self-government bodies, staff adviser, advisor on a voluntary basis.

scholarly journals E-GOVERNMENT AS A METHOD FOR LEGAL COMMUNICATION BETWEEN CIVIL SOCIETY AND PUBLIC ADMINISTRATION

2021 ◽  
Vol 1 ◽  
pp. 125-138
Author(s):  
Olena Makeieva ◽  
Liudmyla Shapenko ◽  
Kateryna Vodolaskova
Keyword(s):  
Civil Society ◽  
Public Administration ◽  
Local Governments ◽  
Digital Age ◽  
Legal Regulation ◽  
The State ◽  
Public Authorities ◽  
Depth Analysis ◽  
Legal Communication

E-government is a form of public administration which promotes efficiency, openness and transparency of public authorities and local governments with the use of information and telecommunications technologies to form a new type of state focused on meeting the needs of citizens. E-government is studied as a way, a form, the concept, system and mechanism of cooperation between the state (public administration) and public sectors (civil society). As a method for legal communication between civil society and public administration, e-government plays the role of a means of public self-government, which involves interactivity and continuity of interaction between citizens and the state, the presence of public control over the activities of public authorities. This article is dedicated to reveal the role of e-government for realizing the goals of legal communication between its participants in public life. However, further in-depth analysis requires understanding the role of e-government as a means of legal communication, changing the focus and direction of its development in the digital age, as well as exploring promising areas of legal regulation of virtual legal relations between public authorities and civil society. The implementation of e-government in Ukraine should be provided on a qualitatively new level to develop efficient legal communication between government and society as a whole, strengthen confidence in the state and its policies, improve cooperation between public authorities and local governments, business, citizens and civil servants. The authors of this article adhered to its purpose, which is to analyze the understanding of the role of e-government as a means of legal communication, changing the focus and direction of its development in the digital age, and exploring promising areas of legal regulation of virtual legal relations between government and civil society.

scholarly journals Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine.

2021 ◽  
Vol 3 (3) ◽  
pp. 331-339
Author(s):  
Elvira Sydorova
Keyword(s):  
Human Rights ◽  
Legal Regulation ◽  
Public Law ◽  
The State ◽  
Fundamental Rights ◽  
General Tendency ◽  
Legal Capacity ◽  
Public Authorities ◽  
Specific Content ◽  
Legal Personality

The article reveals the features of the characteristics of public authorities as subjects of tax relations in Ukraine. It is emphasized that legal personality as a legal nature determines the elemental composition of the tax legal personality of the state and necessarily has three elements - its legal capacity, legal capacity and tort. The latter is a necessary component of the tax legal personality of the state. Taxpayers also have the right to demand from the state certain behavior and apply to the competent authorities (European Court of Human Rights) to apply to the state tax liability measures together with the renewal of their fundamental rights and legitimate interests guaranteed by the Convention for the Protection of Human Rights and Fundamental Freedoms. The study identified the relationship between such concepts as «mechanism of the state» and «state apparatus». The consistent transition from the general to the individual allowed to reveal the internal organizational structure of the system of public authorities as holders of tax powers and to outline the various grounds for their classification. This made it possible to distinguish in this system groups of bodies (a) of general competence, (b) special competence with part of the functions in the field of taxation, (c) special tax competence. The special position of the Verkhovna Rada of Ukraine in the tax sphere is also emphasized and the general tendency to a gradual increase in the scope of tax powers of representative bodies of local self-government is revealed. A distinction was made from related concepts in the field of public law regulation - legal personality, subject matter, jurisdiction, management functions. The tax competence of public authorities becomes a specific manifestation of the category of «competence» as a public law phenomenon, being a mandatory attribute of the tax legal personality of public authorities. In terms of content, tax competence consists of a set of legally established powers of the power entity, which act as functional levers of its actions in the plane of the subject of jurisdiction entrusted to it by the state in accordance with the objectives of tax regulation in the field of taxation. The tax powers of public authorities under these conditions are the specific content of the tax competence of the latter.

LEGAL REGULATION DELEGATION OF AUTHORITY IN THE SYSTEM OF LOCAL SELF-GOVERNMENT IN UKRAINE

2018 ◽  
Author(s):  
Viktoriia Davydova ◽  
Keyword(s):  
Organizational Support ◽  
Central Place ◽  
Legal Regulation ◽  
The State ◽  
Point Of View ◽  
Public Authorities ◽  
Financial Autonomy ◽  
Socialist State ◽  
Delegation Of Authority ◽  
Delegation Of Powers

Delegation of authority itself, as an element of the system of relations in the sphere of local self-government, is one of the most difficult, since the completeness of the competences of local self-government bodies and their resource provision occupy a central place in the scientific discourse on this issue. The legal and organizational support of delegation is also unstable today from the point of view of the completeness of the mechanisms of administrative and legal regulation of this direction of the implementation of the right to self- government by communities. In the context of the administrative reform, the consolidation of administrative-territorial units, the stimulation of the creation of united territorial communities, the question of finding the most optimal model for organizing delegation, as a process of redistribution of powers, acquires particular relevance and importance. The aim of the research is to study the formation of legal regulation of delegation of powers in the system of local self- government in Ukraine. The article defines the content of legal regulation, which is characterized by such elements as form, subject and methods. Review that the forms of legal regulation are normative legal acts adopted according to the procedures by authorized public authorities, the subject of regulation of which is the process of delegation of powers in the local self-government system. The author revealed that the idea of local self-government, provides for the decentralization of power, organizational and financial autonomy of self- government bodies, contradicted the doctrine of the socialist state, as well as the task of the state of the proletarian dictatorship, was centralized by nature. It has been substantiated that the adoption of the Law of Ukraine dated May 21, 1997 No. 280/97-ВР "On local self-government in Ukraine" became a decisive step towards creating a system of local self-government in Ukraine, effective organizational and legal support for the delegation of powers in the local self- government system. By means of retrospective analysis, it was determined that the idea of local self-government, provides for the decentralization of power, organizational and financial autonomy of self-government bodies, contradicted the doctrine of the socialist state, as well as the task of the state of the proletarian dictatorship, was centralized by nature.

scholarly journals The Subject of the Migration Process as the Main Component of the Administrative and Legal Mechanism of Migration

2020 ◽  
pp. 274-285
Author(s):  
Iryna STOROZHUK
Keyword(s):  
Public Management ◽  
Separation Of Powers ◽  
Legal Regulation ◽  
The State ◽  
International Standards ◽  
Migration Process ◽  
Public Authorities ◽  
The Subject ◽  
Main Component ◽  
Legal Mechanism

One of the conditions for building the rule of law is to improve public management of migration processes in accordance with international standards. Migration is an integral part of any state. Migration processes can be affected by economic, political, social, demographic factors, environmental or man-made disasters. Not the least role in migration processes is played by military conflicts or religious or racial persecution. Migration is the movement of a person to change his or her place of residence or stay, involving the crossing of a state border or the boundaries of administrative-territorial units. The administrative and legal mechanism of migration covers the main elements of the migration process. The main one is the subject. Migrant as the subject is a person through whom migration relations arise. The system of public authorities is treated as a subject of regulation of migration processes on behalf of the state. It is the interaction of the subjects that makes migration relations real. The subjects of migration processes are: public authorities and administration, which are endowed with certain powers in the field of migration management. Individuals who have crossed administrative borders or changed their place of permanent residence can be citizens of Ukraine, citizens of foreign countries, stateless persons, refugees, internally displaced persons. Non-governmental organizations that do not have direct authority to manage migration processes and can have a direct impact on the integration of migrants into the new social environment. The ratio of executive, legislative and judicial power in the system of legal regulation of migration in Ukraine shows that the indispensable attribute of the state-power mechanism, built on the principles of separation of powers, is the executive power. It creates conditions for the implementation of the preventive function of the legislature, initiates changes in the current migration legislation; implements its own executive and administrative functions; supports the exercise of judicial functions by the judiciary and itself acts as an object of judicial influence. The analysis shows that geopolitical migration processes contribute to the expansion of the subjects of migration processes, and that one of the current problems of the modern system of administrative and legal regulation of migration processes is the need to reconcile the interests of the state, its citizens and migrants.

MODELING OF MULTI-AGENT INTERACTION IN CONSUMPTION SECURING IN CONDITIONS OF INSTITUTIONAL INSTABILITY

2021 ◽  
Vol 2021 (8) ◽  
pp. 3-14
Author(s):  
Anatoliy MOKIY ◽  
◽  
Kateryna ANTONIUK ◽  
Dmytro ANTONIUK ◽  
◽  
...  
Keyword(s):  
Local Governments ◽  
Supply And Demand ◽  
Sustainable Consumption ◽  
The State ◽  
Market Mechanism ◽  
Public Authorities ◽  
Society Business ◽  
Human Needs ◽  
Institutional Instability ◽  
Multi Agent

Theoretical and methodological aspects of research of consumption safety as the ability of the state, society and business to create the preconditions for conscious satisfaction of human needs for self-reproduction to protect the health of the nation and the environment as imperatives for future development are developed. It is proposed to consider the process of consumption securing from the standpoint of harmonizing the interests of society, business and government in forming the basis for sustainable consumption and production in a strategic perspective. The chaos of self-organization processes in the consumer market, as well as the need to combine institutional and market mechanisms in solving the problem of consumption security strengthening in the process of European integration of Ukraine are shown. Systemic means of consumption securing on the basis of harmonization of society, business and the state economic interests with use of the multi-agent approach are developed. Accordingly, a multi-agent model is proposed to identify participants (agents) in the consumption securing process, to formalize the elements, institutional norms, parameters and limitations of their interaction. By building an intelligent map of consumption security, the institutional preconditions, participants of the process of consumption securing, the system of their interests, time parameters of interaction, basic processes, threats and related areas of consumption safety are established. The necessity of using the market mechanism of harmonization of interests of consumption safety subjects (person, society, public authorities and local governments, enterprises-manufacturers, public associations, international organizations, research establishments, etc.) by coordination of the price within the ratio of supply and demand for safe goods (services) with maximizing the convergence of interests as a condition for achieving an equilibrium state of the system is proved.

LEGAL MECHANISM AS THE BASIS OF ORGANIZATIONAL AND ECONOMIC MECHANISMS OF COORDINATION OF INTERESTS OF THE STATE AND TERRITORIAL COMMUNITIES IN UKRAINE

2017 ◽  
Author(s):  
Sergii Gryshko ◽  
Keyword(s):  
Local Governments ◽  
Scientific Publication ◽  
Legal Regulation ◽  
The State ◽  
Local State ◽  
Theoretical Substantiation ◽  
Organizational Mechanism ◽  
The Status ◽  
Economic Mechanisms ◽  
Legal Mechanism

The article is devoted to the theoretical substantiation of the conditionality of organizational and economic mechanisms of coordination of interests of the state and territorial communities by the legal mechanism. Based on the analysis of scientific approaches to the concept and classification of mechanisms of public administration in general, the author proposes to ensure the coordination of the interests of the state and territorial communitiesin Ukraine through legal, organizational and economic mechanisms. The scientific publication reveals the content of the legal mechanism for reconciling the interests of the state and territorial communities through such elements as forms and methods of legal regulation. Among the forms of legal regulation of coordination of interests of the state and territorial communities in Ukraine, attention is focused on the Constitution of Ukraine, international acts ratified by the Parliament of Ukraine, competent, general, and sectoral laws of Ukraine, resolutions of the Cabinet of Ministers of Ukraine, and regulations of central and local executive bodies, local self- government bodies, the subject of regulation of which is the status of local state administrations and local self-government bodies, as well as the nature of relations between them. The methods of legal regulation include and characterize the permits, instructions, and prohibitions established for legislative acts, established for local state administrations and local self-government bodies. Taking into account the analysis of forms and methods of legal regulation of coordination of interests of the state and territorial communities in Ukraine, it is set that due to them the organizational and economic mechanisms of coordination of interests arise and are realized. In particular, with regard to the organizational mechanism, the legal mechanism creates such organizational elements as organizational entities, which are local state administrations, local governments, advisory, consultative and other bodies, as well as organizational actions, in particular, conciliation procedures, and for economic determines economic resources such as the order of formation and amounts of budget funds, objects ofstate and communal property rights.

Sign in / Sign up

Export Citation Format

Share Document