scholarly journals Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation

2020 ◽  
Vol 77 (2) ◽  
pp. 46-80
Author(s):  
А. М. Чорна
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Public Authorities ◽  
The Public ◽  
Low Level ◽  
State Tax ◽  
Business Entities ◽  
High Level ◽  
Legal Mechanism ◽  
Constructive Interaction

The author of the article, based on the analysis of scientific views of scholars and current legislation of Ukraine, elaborates the ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation. It is substantiated that the objective prerequisites for improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation are: 1) low level of trust of entrepreneurs in the tax service; 2) high level of corruption in the agencies of the State Tax Service; 3) imperfect mechanism of legal regulation of tax advice; 4) low level of quality and efficiency of functioning of administrative and legal mechanism of ensuring the rights and lawful interests of business entities as taxpayers, etc. It was stated that the first step towards improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation should be the improvement of the relevant administrative legislation. The expediency of improving the organizational structure of the State Tax Service is substantiated. Emphasis was placed on the need to improve the interaction of the State Tax Service with other public authorities and the public on ensuring the rights of business entities in the field of taxation. It is noted that the deep and constructive interaction of the State Tax Service of Ukraine with other public authorities and the public is undoubtedly an important guarantee of high quality and efficiency for ensuring the rights of business entities.

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.

THE STATE OF SOCIETY AS A SOURCE OF EXTREMISM AND TERRORISM

2020 ◽  
Vol 15 (6) ◽  
pp. 147-158
Author(s):  
J.M. SHULYAKOVSKAYA ◽  
◽  
D.A. KHVATOV ◽  
Keyword(s):  
Social Relations ◽  
Social Attitudes ◽  
The State ◽  
The Political ◽  
Public Authorities ◽  
The Public ◽  
Basic Source ◽  
The Subject ◽  
Cultural Contradictions ◽  
High Level

The purpose of the work is to carry out a comprehensive analysis of conflict destructions in society in the form of socio-cultural contradictions that determine the manifestations of extremism and terrorism. The subject of the research is social norms aimed at regulating social relations in the sphere of overcoming manifestations of terrorism and extremism, determined by the conflict phenomena of society. Methodological basis - using the data of secondary research, an analysis of social attitudes and stereotypes that form a high level of extremist and terrorist manifestations, and in this regard, which is an indicator of the emergence of a state of anomie in society, was carried out. This article analyzes the main conflict destruction of society as a basic source of extremism and terrorism. Among them are the following: civilizational crisis, expressed in political and economic antagonism, split in society, strengthening of existing differences between the Eastern and Western worldviews. It is substantiated that these phenomena are associated with the deterioration of the state of society. The population under the pressure of threats comes to the conclusion that the public danger does not come from extremists and terrorists, but from representatives of public authorities who do not want to accept the political speculations of extremists and terrorists. In this situation, society itself becomes an "accomplice" of extremists and terrorists. As a result, the ways of overcoming the manifestations of terrorism and extremism determined by the conflict phenomena of society are identified.

scholarly journals Constitutional and legal mechanism for ensuring the principles of elections of people's deputies of Ukraine

2021 ◽  
Vol 66 ◽  
pp. 64-72
Author(s):  
S.M. Martelyak ◽  
M.O. Martelyak
Keyword(s):  
Public Relations ◽  
Legal Regulation ◽  
General Character ◽  
Public Authorities ◽  
Parliamentary Elections ◽  
Legal Norms ◽  
Democratic Development ◽  
Legislative Body ◽  
High Level ◽  
Legal Mechanism

The authors raise the urgent issue of ensuring the principles of the election of people's deputies of Ukraine proclaimed by the Constitution of Ukraine and national election legislation. It is noted that the principles of elections of people's deputies of Ukraine are a special legal phenomenon, which embodies the fundamental, fundamental ideas that determine the content and procedure for forming a single legislative body in Ukraine, find expression and manifestation in the legal sphere of society and state and are characterized by such features: 1) reflect the conscious and volitional aspects of elections; 2) these are fundamental ideas, guiding rules, which contain defining guidelines of a guiding nature regarding the elections of people's deputies of Ukraine, a guideline in the formation of suffrage; 3) have a general character, they have an inherent element of generalization, elevated above the specifics; 4) express the essence of suffrage as a system of legal norms governing public relations related to the election of public authorities; 5) is a social phenomenon, the property of the democratic development of the world community. The principles of parliamentary elections determine the content of the electoral process and are characterized by a high level of scientific and theoretical validity, historical accuracy and tried and tested in practice, serve as guidelines and coordinates of legal influence on participants in electoral relations. Based on their importance in the formation of a single legislative body of Ukraine, an important issue is their provision through the appropriate constitutional and legal mechanism. Based on the analysis of doctrinal and legal ideas about the mechanism of the state, the mechanism of legal regulation, the legal mechanism, the conclusion of the constitutional and legal mechanism for ensuring the principles of elections of people's deputies of Ukraine is defined by the Constitution and detailed by normative and institutional component, through which the legal influence on public relations on the lawful implementation, protection and defense of the principles of elections of people's deputies of Ukraine is practically carried out. It covers two components: normative (substantive and procedural) and institutional.

scholarly journals Peculiarities of legal regulation of port dues administration in Ukraine

2020 ◽  
pp. 184-189
Author(s):  
Olga Semchyk
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
State Regulation ◽  
The State ◽  
National Commission ◽  
Legal Basis ◽  
Public Authorities ◽  
Legal Nature ◽  
Legal Mechanism ◽  
And Control

The article highlights the issue of legislative consolidation and implementation of the powers of public authorities and other entitiesin the field of port dues in Ukraine. The imperfection of the legal support of management activities in this area is manifested in thefact that special legislation in the legal mechanism of port dues provides for the presence of a specially authorized body – the nationalcommission for state regulation in the field of transport. Such a commission should ensure the establishment of the rates of port fees,approval of the methodology for their calculation and control over the targeted use of funds from such fees. At present, the absence ofa national commission, as well as the absence of a legislative act that determines the legal basis of its activities, leads to inadequate provisionof the port collection process by the state. This is claimed, in particular, in the contradictions in determining the legal nature ofport dues, the lack of justification for their rates, as well as the lack of mechanisms to control the targeted use of funds from such payments.Due to the fact that the laws do not contain a provision stipulating that the procedure for organizing the activities of a national commission is determined by a separate special law, there is also the problem of uncertainty about the legal status of such a commission.According to the current legislation, the legal basis for the activities of the national commission in the field of transport as a centralexecutive body must be determined in accordance with the legislation on central executive bodies, namely: at the level of the relevantregulation approved by the Cabinet of Ministers.

scholarly journals The main peculiarities of legal adjusting for the use of evidence by the State Border Guard Service of Ukraine in administrative proceedings

2021 ◽  
pp. 18-23
Author(s):  
Tetiana FRANCHUK
Keyword(s):  
Social Relations ◽  
Technological Development ◽  
Legal Regulation ◽  
The State ◽  
Electronic Evidence ◽  
State Tax ◽  
Legislative Support ◽  
Administrative Proceedings ◽  
High Level ◽  
Almost All

The current state of legislative support of administrative proceedings, which is carried out by bodies and officials of the State Border Guard Service of Ukraine (hereinafter – SBGSU) covers almost all aspects without exception, the effectiveness of implementation of the goal of administrative responsibility – irreproducible bringing the guilty person to it. However, there are also certain objective shortcomings associated with the peculiarities of implementation by the SBGSU of its powers in the field of state border protection, as well as the evolution of social relations and technological development, the rate of which is much higher than the development of legislative support. It is about the organizational and legal support of the process of use of evidence and implementation of the very process of proving in cases of administrative proceedings of the State Tax Service of Ukraine. It is noted that more extensive use will be made of electronic means of obtaining information in the case, fixing offenses, databases with information on the legal basis for a person's stay in Ukraine, as well as electronic evidence and means of proof. This is due to the high level of responsibility of the State Tax Service of Ukraine as a body protecting the state border of Ukraine. At the same time, when completing the protocol on an administrative offence, it is necessary to fully and comprehensively determine what means of evidence have been obtained, what kind of evidence and what it proves. Also, such type of evidence as personal explanations and testimonies of officials of the State Tax Service of Ukraine are widely used, especially if the detention of a person takes place outside of control points and checkpoints. Therefore, such testimonies and evidence require detailing in the protocol on administrative proceedings with an indication of the potential or availability of evidence in support of the facts stated. Accordingly, organizational and legal provision of evidence in the considered type of administrative cases requires systematization, which can be achieved by including norms and provisions that regulate relevant aspects in the activities of the State Border Service of Ukraine in the Instruction on registration by officials of the State Border Service of Ukraine of materials on administrative offences, approved by the Order of the MIA of Ukraine from 18/09/2013 № 898. There were disclosed the essence and special nature of evidence in cases of administrative misconduct. It was investigated the peculiarity of the use of certain types of evidence by the bodies of the State Border Guard Service of Ukraine in administrative proceedings. There were determined the peculiarities of organizational and legal regulation of certain types of evidence and methods of proof. It was made a conclusion on increasing the efficiency of proving and using evidence by the State Border Guard Service of Ukraine in administrative proceedings.

scholarly journals Taxation of Digital Companies: Experience of Russia and Other CountriesLegal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax Disputes

2021 ◽  
pp. 129-147
Author(s):  
Murat Adam
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Tax Law ◽  
Public Interests ◽  
The Public ◽  
Tax Legislation ◽  
Private Interests ◽  
Tax Arbitration ◽  
Legal Mechanism ◽  
State Body

Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business. Any democratic and legal state, including Kazakhstan, is based on the principles of equality of all before the law and the court, as well as the rule of law. The tax legislation of Kazakhstan does not provide for a legal mechanism for the consideration of tax disputes arising between a taxpayer and an authorized state body by any non-judicial organizations. All tax disputes are subject to consideration on complaints of the taxpayer to the higher authorized tax authority and only after receiving the decision of the higher state body, this dispute can be referred to the court. This paper deals with problematic issues of tax law related to the attribution of all tax disputes to consideration exclusively by the higher authorized tax authority and later by the court, which always guard the interests of the state, which in practice causes distrust of businessmen and investors to the state. In this regard, this paper examines out-of-court methods of resolving tax disputes, international experience in resolving tax disputes by out-of-court organizations.

Legal Mechanisms of Social and Cultural Adaptation and Integration of Migrants in the Russian Federation

2015 ◽  
Vol 3 (10) ◽  
pp. 0-0
Author(s):  
Людмила Андриченко ◽  
Lyudmila Andrichyenko
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Host Population ◽  
The State ◽  
Ethnic Composition ◽  
Integration Policy ◽  
Integration Model ◽  
Public Authorities ◽  
The Public ◽  
The Russian Federation

The article analyzes the current state of Russian legislation and expanded organizational and legal mechanisms of adaptation and integration of migrants in the Russian Federation. The problems of the division of powers between the various territorial levels of the public authorities in the field of adaptation and integration. The problems of legal regulation of the process of adaptation and integration and on the basis of relevant experience of foreign countries are offered the direction of its development. There have peculiarities of adaptation and integration in a multi-ethnic composition of the population of the Russian state. It is concluded that the implementation of the integration is a challenge not only to the state. Its implementation should involve the media, cultural and scientific organizations, the economy, as well as organizations of migrants themselves. It recognizes the need for differentiated integration policy of the state in relation to various categories of migrants. It is emphasized that the most optimal model of interaction of migrants and the host population is the integration model. An important area of legislative regulation of the author considers the need for further clearer delineation of powers between the public authorities in the field of adaptation and integration of migrants.

Public hearings as an institution of deliberative democracy in major Russian and American cities

2021 ◽  
Vol 30 (1) ◽  
pp. 59-83
Author(s):  
Andrey Fursov
Keyword(s):  
United States ◽  
Russian Federation ◽  
The United States ◽  
Legal Regulation ◽  
The State ◽  
Legal Regulations ◽  
Federal Law ◽  
The Public ◽  
Public Hearings ◽  
The Russian Federation

Currently, public hearings are one of the most widespread forms of deliberative municipal democracy in Russia. This high level of demand, combined with critique of legal regulations and the practices for bringing this system to reality – justified, in the meantime, by its development (for example, by the Agency for Strategic Initiatives and the Public Chambers of the Russian Federation) of proposals for the correction of corresponding elements of the legal code – make both the study of Russian experiences in this sphere and comparative studies of legal regulations and practical usage of public hearings in Russia and abroad extremely relevant. This article is an attempt to make a contribution to this field of scientific study. If the appearance of public hearings in Russia as an institution of Russian municipal law is connected with the passing of the Federal Law of 6 October 2003 No.131-FZ, “On the general organisational principles of local government in the Russian Federation,” then in the United States, this institution has existed since the beginning of the 20th century, with mass adoption beginning in the 1960s. In this time, the United States has accumulated significant practical experience in the use of public hearings and their legal formulation. Both countries are large federal states, with their own regional specifics and diversity, the presence of three levels of public authority and different principles of federalism, which cause differences in the legal regulation of municipal public hearings. For this reason, this article undertakes a comparative legal analysis of Russian and American experiences of legal regulation and practical use of public hearings, on the example of several major municipalities – the cities of Novosibirsk, Nizhny Novgorod, Voronezh and New York, Los Angeles, and Chicago. A comparison of laws influencing the public hearing processes in these cities is advisable, given the colossal growth in the role of city centers in the industrial and post-industrial eras. Cities in particular are the primary centers for economic growth, the spread of innovations, progressive public policy and the living environment for the majority of both Russian and American citizens. The cities under research are one of the largest municipalities in the two countries by population, and on such a scale, the problem of involving residents in solving local issues is especially acute. In this context, improving traditional institutions of public participation is a timely challenge for the legislator, and the experiences of these cities are worth describing. The unique Russian context for legal regulations of public hearings involves the combination of overarching federal law and specific municipal decrees that regulate the hearing process. There are usually two municipal acts regulating public hearings on general issues of the city district (charter, budget, etc.) and separately on urban planning. In the United States, the primary regulation of public hearings is assigned to the state and municipality level, with a whole series of corresponding laws and statutes; meanwhile, methodological recommendations play a specific role in the organisation of hearings, which are issued by the state department of a given state. It is proposed that regulating the corresponding relationships at the federal subject level will permit a combination of the best practices of legal administration with local nuances, thereby reinforcing the guarantee of the realization of civil rights to self-government. There are other features in the process of organizing and conducting public hearings in the United States, which, as shown in the article, can be perceived by Russian lawmakers as well in order to create an updated construct of public discussions at the local level.

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 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.

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