scholarly journals THE INVECTIGATION OF FALSIFICATION AND TURNOVER OF FALSIFIED MEDICINES: INVESTIGATOR INTERACTION PROBLEMS

2019 ◽  
Vol 20 (2) ◽  
pp. 72-87
Author(s):  
I. Parfylo
Keyword(s):  
Detailed Analysis ◽  
Legal Regulation ◽  
The State ◽  
Drug Control ◽  
Criminal Proceedings ◽  
State Service ◽  
Article Deal ◽  
Falsified Medicines ◽  
The Subject ◽  
Definition Of

The article deal with the problems of the interaction of the investigator in the investigation of falsification and turnover of falsified medicines. A detailed analysis of the scientists views on the definition of "interaction" as a scientific category, its principles and values that are debatable in criminalistics was carried out. Particular attention is paid to the criminalistic nature and forms of interaction in the investigated crime. It is substantiated that the systematization of forms of interaction of the investigator in the specified type of crimes investigation should be performed according to the criterion of the subject taking into account the peculiarities of their legal regulation. According to the results of the generalization of the judicial and investigative practice materials, it is determined that the employees of the operational units and specialists are the main subjects of interaction with the investigator in the falsification and turnover of falsified medicines investigation. In addition, it is noticed a great importance of the interaction of the investigator with the State Service for Medicines and Drug Control of Ukraine, actual forms of interaction of which include, among other things, the identification of signs of falsified medicines or activity related to falsification and prevention of these crimes. Based on the specifics of such category of crimes, the necessity of increasing the level of interaction of the investigator has been proved, which will greatly contribute to the efficiency of conducting investigative (investigative) actions, saving forces and time at the beginning of criminal proceedings, which is a necessary prerequisite for successful investigation.

Features of legal regulation of the state debt of the Russian Federation subject in the context of changes in budget legislation

2020 ◽  
pp. 98-104
Author(s):  
Iu. K. Tsaregradskaya
Keyword(s):  
Russian Federation ◽  
Public Debt ◽  
Legal Regulation ◽  
Maximum Amount ◽  
The State ◽  
Debt Management ◽  
The Subject ◽  
The Russian Federation ◽  
Public Debt Management ◽  
Definition Of

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

General Theoretical Analysis of the Mechanism of Legal Tax Regulation

2019 ◽  
Vol 10 (7) ◽  
pp. 2077
Author(s):  
Kateryna O. PLOTNIKOVA ◽  
Ievgeniia A. ANANIEVA ◽  
Dmytro M. OSYPOV ◽  
Victoriia O. ZAKRYNYTSKA ◽  
Natalia O. MAKSYMENKO
Keyword(s):  
Theoretical Analysis ◽  
Detailed Analysis ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Comprehensive Analysis ◽  
The State ◽  
Basic Law ◽  
The Moment ◽  
Definition Of ◽  
Tax Regulation

The research is devoted to the detailed analysis of the mechanism of legal tax regulation. The study has found that the mechanism of legal tax regulation is primarily related to the legal regulation of tax debt to ensure its proper execution. Full and timely payment of taxes or fees is meant by proper execution. The implementation of tax debt is defined both in the Basic Law of the state, where the emphasis is placed on the imperative requirement for timely payment of taxes and fees in full, and in the Tax code of Ukraine, which establishes the definition of tax debt as the taxpayer's obligation to calculate, declare and / or pay the amount of tax and fee in the manner and terms determined by the Tax code of Ukraine, customs laws. The analysis of the legislation and the scientific literature has revealed that the most important issue on taxes and fees payment regulation is the establishment of the moment from which the obligation for tax payment arises. Having rights and obligations for a person is another important factor if he becomes a participant in tax relations. The mechanism of legal tax regulation is a set of elements, which are defined in the Tax Code of Ukraine and in accordance with it are divided into basic, additional and optional. The mechanism of legal tax regulation is possible only as a set of basic and additional elements. The absence of at least one of the elements will not allow to legislate a separate tax or levy. The study provides a comprehensive analysis of each element of the tax mechanism.

scholarly journals Legal principles of activity of the civil service of Ukraine on medicines and drug control

Legal Ukraine ◽  
2020 ◽  
pp. 8-16
Author(s):  
Kateryna Prystinska
Keyword(s):  
Drug Trafficking ◽  
State Policy ◽  
Local Governments ◽  
Medical Service ◽  
Legal Regulation ◽  
The State ◽  
Drug Control ◽  
Main Task ◽  
State Service ◽  
The Right

The article examines the activities of the State Medical Service of Ukraine in terms of consideration of their management, jurisdictional and control and supervisory component. The State Medical Service is a state body that exercises rights and responsibilities in the field of administrative and legal regulation of the use of drugs and drug trafficking. This body has the right to make decisions that are binding on certain executive bodies, local governments, officials, businesses, citizens. In order to solve complex problems related to human health and counteract the spread of illicit drug trafficking, in 2014 the State Service of Ukraine for Medicines and Drug Control was established by reorganizing the State Service for Medicines. funds and the State Drug Control Service. The main task of this structure was the implementation of state policy, which was previously carried out by the State Service for Medicines and the State Service for Drug Control. Calculations of quantitative indicators of the Regulations on this service have been carried out. Significant uneven distribution of material and shortcomings of legal technique are shown. The tasks of the State Medical Service are analyzed, which are systematized in the following areas: practice of application of legislation; state control; issuance of instructions and licenses; issuance of permits. It has been proved that the State Medical Service is responsible for implementing a set of measures to combat drug trafficking. Its structure, territorial subdivisions and state enterprises are considered. It is shown that in 2019 the State Medical Service found 2 453 violations of the law, which resulted in the termination of licenses and a ban on business activities. This structure interacts with law enforcement agencies, citizens, public and international organizations in the field of combating drug trafficking. It is noted that the State Medical Service conducts extensive international cooperation in the field of combating drug trafficking with the European Commissions and International Committees, to which information related to drug trafficking is sent on a regular basis. Key words: administrative activity, executive bodies, narcotic substances, medicines, state policy, illicit trafficking.

scholarly journals FALSIFICATION AND TURNOVER OF FALSIFIED MEDICINES: DETECTION THE SIGNS OF CRIME AND BEGINNING OF CRIMINAL PROCEEDINGS

2019 ◽  
Vol 19 (1) ◽  
pp. 87-101
Author(s):  
I. Parfylo
Keyword(s):  
Regulatory System ◽  
The State ◽  
Drug Control ◽  
Criminal Proceedings ◽  
Search Activity ◽  
Counterfeit Drugs ◽  
Structural Element ◽  
Counterfeit Medicines ◽  
Pharmaceutical Activity ◽  
Falsified Medicines

The article explores the problems of detecting features of falsification and trafficking of counterfeit medicines and the beginning of criminal proceedings. The purpose of the article is to study the criminalistic nature and significance of the beginning of criminal proceedings as a structural element of the crime  investigation methodology, to determine the features of the beginning of the investigation of falsification and trafficking of counterfeit medicines and to determine their influence on the effectiveness of pre-trial investigation of this category of crimes. It is substantiated that the systematization of the characteristics of the crime under investigation should be carried out according to the criterion of reason for entering information in the Unified Register of pre-trial investigations. Based on the results of the summarization of the materials of the forensic and investigative practice, special attention should be paid to revealing the signs of the investigated crime from the materials of the operative-search activity, reports of the State Service of Medicines and Drug Control, statements of the victims. This gives grounds to claim that criminal procedural and organizational and tactical features of the beginning of criminal proceedings are essential for the effective investigation of counterfeiting and trafficking of counterfeit medicines. It was established that the specifics of the beginning of the criminal proceedings of the investigated crime, first of all, is manifested in the features of the systematization of signs of falsification or trafficking of counterfeit drugs, the need for the investigator to interact with the State Drug Service and drug control, which is due to the regulatory system of pharmaceutical activity in Ukraine. Based on the specifics of the crime under investigation, the need to highlight the identification of the characteristics of the crime in question and the features of the initiation of pre-trial investigation as an independent structural element of the forensic methodology of investigating falsification and trafficking of counterfeit medicines is substantiated.

scholarly journals PROBLEM ASPECTS OF DEFINITION OF THE CONCEPT OF PREDUDICATION IN THE MODERN CRIMINAL PROCESS

2020 ◽  
Vol 73 (4) ◽  
pp. 163-168
Author(s):  
Olexiy Scriabin ◽  
Keyword(s):  
Legal Regulation ◽  
Legal Rule ◽  
Criminal Proceedings ◽  
Criminal Cases ◽  
Legal Space ◽  
The Subject ◽  
The Difference ◽  
Definition Of ◽  
Legal Consequences

The article considers the issue of defining the essence of the concept of prejudice in criminal proceedings. Prejudice is a complex and multifaceted concept. Depending on the meaning of the concept, the scope and effect of the institution of prejudice in criminal proceedings may be narrowed or expanded. The approaches of modern scientists to the definition of prejudice are highlighted. Prejudice is a rule of evidence, which establishes the procedure and grounds for use in the process of proof by the investigator, prosecutor, body of inquiry, judge, court of legal conclusions and facts established by those that have entered into force on the basis of the investigator, prosecutor , courts in administrative, commercial, civil or criminal cases, which essentially resolved the case, as those that do not require re-proof. The classification of prejudices according to the scale of application in the legal space is considered; depending on the subordination in legal regulation; by the nature of the connection with other cases; depending on the legislative consolidation; by legal consequences; depending on the subject of legal regulation; depending on the ability of the participants in the process to challenge the prejudice; by the subject of the creation of the prejudice. The problematic aspects of determining prejudices are analyzed. Necessary and important in determining the essence of the concept of prejudice is its distinction with the concepts of presumption, precedent and prejudice. The difference between precedent and presumption is manifested in the fact that precedent contains a legal rule for resolving a legal dispute, and prejudice is an evidentiary rule for the use of facts and legal conclusions. Prejudice and prejudice are not identical, as prejudice is a manifestation of such a characteristic of the legal force of a court decision as binding. The difference between a presumption and a prejudice lies primarily in their scope.

scholarly journals THE ESSENCE OF FINANCIAL UNCERTAINTY

2020 ◽  
Vol 4 (1) ◽  
pp. 75-84
Author(s):  
Margarita K. Borodavina ◽  
Svetlana V. Rybakova ◽  
Anna V. Savina
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Practical Significance ◽  
Legal Analysis ◽  
Dialectical Logic ◽  
Financial Activity ◽  
Financial Uncertainty ◽  
Financial Credit ◽  
The Subject ◽  
Definition Of

The subject of the research is the concept and content of financial uncertainty as a new institution of financial law and, at the same time, a new phenomenon of financial and le-gal science. The purpose of the article is to determine the essence of financial uncertainty, to analyze the features and practical significance and identify factors that affect the occurrence of financial uncertainty. The methodology of the study includes methods of dialectical logic, analysis and synthe-sis, as well as formal legal analysis of legal acts. The main results and scope of their application. The financial uncertainty is a new institu-tion of financial law and, at the same time, a new phenomenon of financial and legal sci-ence. Although the elements of financial uncertainty as the economic phenomenon are not new and are known to the practice of financial legal relations and the norms of finan-cial legislation. Since the system of financial law is multi-spectral, especially in modern economic condi-tions, the institution of financial uncertainty, like many other institutions of financial law, is multifaceted and has its own characteristics in the framework of tax law, budget law, institutions of financial and legal regulation of banking and insurance, as well as other. For the general part of financial law, it is necessary to determine the definition of the concept of "financial uncertainty", its signs and elements. It is important to distinguish between the content of the institution of financial uncertainty in the legal regulation of fiscal interests of the state, as well as the interests of the state in public law regulation of finance of the private sector of the economy. In addition, to understand the problems of the institution of financial uncertainty in the subject of financial law, it is important to distinguish be-tween financial and monetary relations. In all cases, the key, initial condition for scientific discourse is the risky nature of financial planning and forecasting. It is the principle of planning as one of the important principles of financial law that must be studied in the development of the desired institution. Conclusions. Financial uncertainty as a legal institution is complex because uncertainty and risks permeate the entire sphere of public financial activity: fiscal, parafiscal, mone-tary (including payment). In this regard, it can be argued that aspects of financial uncer-tainty relate, in fact, to each link of the financial, credit, monetary, and payment systems, and, accordingly, to each institution of a special part of financial law.

Taxation of IT industry: implementation issues and complexity of implementation

2020 ◽  
pp. 99-104
Author(s):  
Dmytro Kobylnik ◽  
Vladyslav Mykhailenko
Keyword(s):  
Tax Policy ◽  
Legal Regulation ◽  
Policy Formation ◽  
The State ◽  
International Standards ◽  
Main Body ◽  
It Services ◽  
It Industry ◽  
The Subject ◽  
Definition Of

Problem setting. This article is devoted to the study of issues of introduction and implementation of taxation mechanisms in IT industry. The subject of the study are the norms of the draft laws proposed for implementation. As IT industry is one of the most developing spheres of the domestic market, the attention in the article is concentrated on the variants of specific taxation of information technologies sector. The attention is also focused on the need to adopt regulations that would not only improve the overall market perception, but also provide the most effective growth opportunities for the IT industry. Target of research. The purpose of this article is to study the issues of profitability and efficiency of tax implementation in accordance with the schemes and options proposed by legislators. It considers the significant shortcomings of the currently available draft laws, taking into account the experience of such initiatives abroad. Analysis of resent researches and publications. Peculiarities of legal regulation of issues of taxation of IT-industry and practice of domestic results of its implementation were the subject of research in the works of G. Androshchuk, A. Bereza, N. Boreyko, V. Glanz, I. Dulskaya, R. Zharko,Yu Kaiser, Yu Lazebnik, S. Malets, N. Prokopenko, S. Ripp, L. Fedulova, K. Swabia, M. Shevchenko, G. Yurchuk etc. Article’s main body. The existing system of taxation of IT technologies services requires improvement through the formation and implementation of a balanced tax policy taking into account the peculiarities of this type of activity and in accordance with the unification of international standards. Application of systematic approaches on the part of the state in the sphere of fiscal policy in respect of tax regulation of IT services can contribute to the development of the industry as a whole and guarantee competitiveness in the international arena. The article points out that the main problems and issues which require more detailed consideration in the taxation of IT services are: the definition of mandatory elements of taxation, the definition of tax jurisdictions and the elimination of double taxation, the formation of a tax on personal income and payment of a single social contribution from the salaries of IT specialists. Conclusions and prospects for the development. The final result, to which the article concludes, is the hypothesis that in order to overcome the above-mentioned problems it is necessary to improve the domestic taxation system, which will clearly regulate the mandatory elements of the state tax policy formation in the field of IT services, taking into account the positive practical experience of competing countries in this area.

scholarly journals Administrative and legal status of the Civil service of Ukraine on geodesy, cartography and cadastre

2020 ◽  
Vol 11 (3) ◽  
Author(s):  
Svitlychnyi Oleksandr ◽  
◽  
Shpak Oksana ◽  
Keyword(s):  
Legal Status ◽  
The State ◽  
State Service ◽  
Legal Personality ◽  
Legal Norms ◽  
Leading Role ◽  
Legal Obligations ◽  
The Subject ◽  
Definition Of ◽  
Subjective Rights

Based on the analysis of doctrinal opinions and current regulations, the article examines the legal categories of «legal status», «administrative and legal status», which in legalliterature is characterized through the following legal institutions: public subjective rights and legal obligations; legal personality; subjects and objects of management; state coercion, etc. It is emphasized that in the system of legal norms that determine the administrative and legal status of the subject of public administration, the leading role is played by the norms of administrative law. The activity of the State Service of Ukraine for Geodesy, Cartography and Cadastre is analyzed. According to the results of the research, the author's definition of the concept «administrative and legal status of the State Service of Ukraine for Geodesy, Cartography and Cadastre» is given. Keywords: category, legal status, administrative and legal status, activity

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.

CONCEPT AND CONTENT OF A RECONCILIATION AGREEMENT IN THE CRIMINAL PROCEEDINGS OF UKRAINE

2017 ◽  
Author(s):  
Mariia Sirotkina ◽  
Keyword(s):  
Criminal Procedure ◽  
Criminal Proceedings ◽  
Main Attention ◽  
Criminal Offense ◽  
Procedural Law ◽  
Legal Nature ◽  
Criminal Procedure Law ◽  
The Subject ◽  
Definition Of

The article is turned out to a scientific search for the concept of "a reconciliation agreement between the victim and the suspect or accused" through the study of the essence of reconciliation and role in criminal proceedings thereof. The author notes that criminal procedural law (until 2012) had been proclaimed another approach to reconciliation between victim and suspect, not involved a dispute procedure as a conflict, the result of which can be reached by compromise and understanding through reconciliation. It is stated that one of the ways to resolve the legal conflict in committing a criminal offense was the opportunity to reach a compromise between the victim and the suspect (the accused) by concluding a reconciliation agreement between them, provided by the Code of Сriminal Procedure of Ukraine (2012). The main attention is placed on the shortcoming of the domestic criminal procedure law which is the lack of the concept of "a reconciliation agreement between the victim and the suspect or the accused", which can be eliminated only through examining the essence or legal nature of reconciliation in criminal proceedings. Taking into consideration the current legislation and modern views on the institution of reconciliation in criminal proceedings, the author's definition of the concept of "a reconciliation agreement" is proposed. Thus, “The conciliation agreement is an agreement in criminal proceedings concluded between the victim and the suspect or the accused person on their own initiative in relation to crimes of minor or medium gravity and in criminal proceedings in the form of private prosecution, the subject of which is the compensation of harm caused by wrongdoing or committing other actions not related to compensation for the damage that the suspect or the accused is obliged to commit in favor of the victim, in exchange for an agreed punishment and sentencing thereof or sentencing thereof and relief from serving a sentence with probation, as well as the statutory consequences of conclusion and approval of the agreement".

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