scholarly journals Legal Status of the Accounting Chamber of Ukraine: Current State and Perspectives of Development

2021 ◽  
Vol 81 (2) ◽  
pp. 130-135
Author(s):  
L. V. Borets ◽  
Ya. O. Arbych
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
International Standards ◽  
State Agency ◽  
Financial Control ◽  
Control Functions ◽  
The Status ◽  
Financial Audit ◽  
The Law ◽  
High Level

The bases of the legal status of the Accounting Chamber have been studied: rights, duties, responsibilities, principles, purpose, functions, place of the Accounting Chamber among other state agencies and their interaction. It has been emphasized that the Accounting Chamber should be assigned the status of the Supreme Audit Institution in order to harmonize the legal definition of the legal status of the Accounting Chamber with international standards, namely the Lima Declaration of Control Guidelines, which should assist in expanding the powers of the state agency and should facilitate the effective realization of control functions. The authors have studied the problem of compliance of the Accounting Chamber with the principle of independence contained in the Constitution of Ukraine and in the Law of Ukraine “On the Accounting Chamber”. The emphasis has been placed on the fact that the legislator identifies the legal categories of “state financial audit” and “state external financial control (audit)” in the Law of Ukraine “On the Accounting Chamber”, by using the phrase “state external financial control (audit)”. It is the basis for authors to emphasize the importance of adopting a regulatory act, which will be designed to distinguish between basic categories (concepts) in the field of public financial control (audit). The need to consolidate the functions of the Accounting Chamber at the legislative level and their delimitation with the powers of a state agency has been substantiated. The need to supplement the title of the Law of Ukraine “On the Accounting Chamber” with the word Ukraine has been emphasized. The shortcomings of the legal regulation of the institution of responsibility of officials of the Accounting Chamber have been highlighted. The emphasis has been placed on the fact that the mechanism for bringing officials of the Accounting Chamber to disciplinary responsibility is not regulated at a high level. The authors have emphasized on the improvement of normative and legal regulation of the special procedure for bringing guilty persons to administrative liability by authorized persons of the Accounting Chamber for violation of the law. Based on the analyzed experience of the Accounting Chamber of France, the authors have suggested the ways to improve the legal status of the Accounting Chamber of Ukraine.

scholarly journals The Current Status of Administrative and Legal Regulation of the Activities of Specially Authorized Entities in the Field of Combating Corruption in Ukraine

2020 ◽  
Vol 90 (3) ◽  
pp. 177-186
Author(s):  
В. І. Стреляний
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Current Status ◽  
Public Agencies ◽  
Public Authorities ◽  
Police Agencies ◽  
The Status ◽  
The Law ◽  
National Police

The author has revealed the content of the term of “specially authorized entities in the field of combating corruption” contained in Part 1 of the Art. 1 of the Law of Ukraine “On Prevention of Corruption”. By analyzing the current administrative legislation of Ukraine, the range of public authorities that fall under this concept has been identified. Based on the classification of public authorities existing in administrative science, which are divided into agencies of general and special competence, the author has provided recommendations to improve the list of those public agencies that have the status of specially authorized entities in the field of combating corruption. According to the results of the study, the author has formulated an exhaustive list of specially authorized entities in the field of combating corruption in Ukraine, has provided propositions to improve the provisions of the Law of Ukraine “On Prevention of Corruption” and the Law of Ukraine “On Prosecutor’s Office” in regard to the administrative and legal status of the Specialized Anti-Corruption Prosecutor’s Office. The author has offered to amend Part 1 of the Art. 7 of the Law of Ukraine “On the Prosecutor’s Office”, supplementing it with the word “agencies” after the word “system” and before the word “prosecutor’s office”. Thus, this norm will look like this: “the system of agencies of prosecutor’s offices will consist of: 1) Attorney General’s Office; 2) prosecutor’s offices in oblasts; 3) regional prosecutor’s offices; 4) Specialized Anti-Corruption Prosecutor’s Office. It has been established that only the Specialized Anti-Corruption Prosecutor’s Office can be recognized as a specially authorized entity in the field of combating corruption among the existing prosecutor’s offices. In this regard, the application of the term of “agencies of prosecutor’s office” in Part 1 of the Art. 1 of the Law of Ukraine “On Prevention of Corruption” is not grounded and leads to a false expansion of the range of anti-corruption entities. In practice, this may lead to an ambiguous interpretation of this legal norm. In this regard, the author has offered to specify the range of prosecutorial agencies that are specially authorized entities in the field of counteraction by replacing the phrase “agencies of prosecutor’s office” with the phrase “Specialized Anti-Corruption Prosecutor’s Office”. It has been determined that either the National Police of Ukraine or its separate agencies are not specially authorized entities in the field of combating corruption. In this regard, it has been offered to amend Part 1 of the Art. 1 of the Law of Ukraine “On Prevention of Corruption” by replacing the phrase “National Police” with the phrase “National Police Units”. Thus, those structural subdivisions of the National Police agencies that exercise competence in the field of combating corruption may be recognized as specially authorized entities in the field of anti-corruption.

scholarly journals Legal Clinics as an Important Element of Human Right for Free Legal Aid

2019 ◽  
Vol 8 ◽  
pp. 169-186
Author(s):  
Serhii Kivalov
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Ministry Of Education ◽  
Legal Aid ◽  
Human Right ◽  
Legal Advice ◽  
Social Tasks ◽  
The Status ◽  
The Law ◽  
Constitutional Right

Nowadays, legal clinics exist in almost every country in the world. The article examines the legal status of legal clinics in Ukraine to properly ensure the human right to legal aid. The author emphasizes that legal clinics are an important element of the legal aid institute. Accordingly, there is an urgent need to regulate the legal status of legal clinics, since in this way the state fulfills its obligation to guarantee the constitutional right of every person to receive legal aid. Even though legal clinics perform important social tasks, regulatory regulation of their activity is carried out only at the level of acts of the Ministry of Education and Science of Ukraine. All attempts to consolidate the legal status of legal clinics at the level of the law—for example, the Law “On Free Legal Aid” of June 2, 2011—remain unrealized. The author states that the issue of improving the legal regulation of relations involving legal clinics should be resolved in the near future. Moreover, the Verkhovna Rada (Ukrainain Parlament) has recently started reforming its legislation in the field of advocacy. Therefore, there is a chance that the discriminatory norm of the Constitution regarding the lawyer’s monopoly on representation in court will be abolished. Thus, this will open the way to improving the status of legal clinics, as employees of such institutions will have the opportunity, in addition to legal advice, to represent their clients in court.

Organizer of Scientific Activity as a Subject of Intellectual Rights

2020 ◽  
pp. 42-53
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Scientific Activity ◽  
Research Teams ◽  
Legal Structure ◽  
The Status ◽  
Scientific Results ◽  
Exclusive Right ◽  
Academic Search ◽  
Scientific Team

The author analyzes the legal status of the organizers of artistic creation, enshrined in the Russian legislation de lege lata, and develops the legal status of the organizer of scientific activities de lege ferenda. It is proposed to consider the organizer of scientific activity as only the head of the temporary scientific team, the purpose of which is to solve a specific scientific problem. A set of elements of the legal structure is formulated, which may be fixed in a normative manner in order to ensure uniformity of legal regulation of the activities of temporary research teams. The status of the organizer of scientific activity is determined on the base of his organizational efforts to guide the creative activities of the team (a distinction is made between the creative and organizational contribution of the head of the scientific team to the overall result). Various options for modeling the legal status of the organizer of scientific activities are discussed: inclusion of the organizer among the co-authors the scientific results obtained by the team; inclusion of the organizer among the co-authors in case if he / she has a creative idea (topic) of academic search; granting the organizer related intellectual rights to the entire result obtained by the team. It is presumed that the organizer of scientific activity is the author of the idea of scientific search for solving the task set for the temporary team. It is concluded that the organizer of scientific activity (the head of the temporary scientific team) must be endowed with related intellectual rights: 1) the exclusive right to use the scientific result obtained by the team as a whole, and 2) the personal non-property right to indicate his name in any use of this result. The author substantiates the content, non-turnover and special validity period of the exclusive right of the organizer of scientific activity.

CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

2020 ◽  
Vol 1 (9) ◽  
pp. 119-124
Author(s):  
D. R. GINIYATULLINA ◽  
◽  
◽  
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Control ◽  
Budget Process ◽  
Federal Law ◽  
Government Sector ◽  
General Government ◽  
Financial Audit

Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.

Comparative analysis of normative legal acts on the execution of criminal penalties in the initial stage of the formation of the Russian state for the implementation of equality principle before the law

2021 ◽  
pp. 752-765
Author(s):  
Nikolai S. Kovalev
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Equal Rights ◽  
Scientific Methods ◽  
Soviet State ◽  
Labor Legislation ◽  
Initial Stage ◽  
Russian State ◽  
General Scientific ◽  
The Law

The object of the study is the implementation of equality principle before the law by fixing equal rights and obligations of prisoners in the normative legal acts of the Soviet state. The subject of research: provisions of normative legal acts of the Provisional Government, departmental normative acts of the People’s Commissariat of Justice of the RSFSR and People’s Commissariat for Internal Affairs of the RSFSR. As a methodological basis for cognition, general scientific methods of analysis, synthesis, induction, de-duction are used, which allow us to investigate aspects of legal reality directly related to the implementation of the principles of penal enforcement (correctional labor) legislation, to formulate reasonable conclusions. Private scientific methods: formal-legal and comparative-legal – allow us to identify differences in the legal regulation of the legal status of prisoners in the pre-war period. As a result of the conducted research, we make a reasonable conclusion that the principle of equality before the law, although it was not enshrined in specific norms regulating the procedure for the execution and serving of imprisonment, however, was manifested in the provisions regulating the legal status of persons deprived of liberty. The notions of equality before the law of both citizens in general and prisoners in particular were not the fundamental basis of the legislation of the Soviet State. Prisoners were differentiated on the basis of social affiliation, due to: 1) the principle of class approach proclaimed by the Constitution of the RSFSR; 2) the functioning of two systems of places of deprivation of liberty for prisoners with different social status; 3) regulating the execution (serving) of sentences in the form of deprivation of liberty by various regulatory legal acts.

scholarly journals Legal status of subjects carrying out independent financial control in Ukraine

2019 ◽  
Author(s):  
O. Dmytryk
Keyword(s):  
Financial Reporting ◽  
Legal Status ◽  
Legal Regulation ◽  
Professional Organization ◽  
Financial Control ◽  
Financial Policy ◽  
Successful Implementation ◽  
Main Body ◽  
Professional Self ◽  
Definition Of

Problem setting. The importance of financial control in the formation of market relations is significantly increasing, because such control contributes to the successful implementation of the financial policy of the state, ensuring the proper formation, distribution (redistribution) and the use of funds accumulated in public funds. In addition, it should be noted that financial control is a means of regulating economic activity. In this context, legal support for financial control is of great importance. Independent financial control is a form of non-governmental financial control that can be exercised by specialized organizations – audit firms or auditors. It is significant that Ukraine recently adopted a law regulating the procedure for auditing and conducting financial audits. It is the Law of Ukraine “On Audit of Financial Reporting and Auditing” № 2258-VIII of December 21. 2017, which came into force on 1 October. 2018. Analysis of recent researches and publications. We emphasize that the study of the concept of “financial control”, the definition of its types, forms and methods, as well as the legal status of the entities that carry it out, were engaged in the following scientists: L. K. Voronova, О. P. Hetmanets, T. A. Zhadan, M. P. Kucheryavenko, P. P. Latkovsky, Yu. A. Mandrychenko, L. A. Savchenko and others. However, changes in the legal regulation of financial control, issues related to the consolidation of the legal status of entities exercising independent financial control need to be examined in detail. Therefore, the purpose of the article is to analyze the legal status of entities exercising independent financial control in Ukraine. Article’s main body. In the article the author reveals the peculiarities of the legal status of the Audit Chamber of Ukraine as a subject of independent financial control in Ukraine. Іt can be stated that the Audit Chamber of Ukraine, which is a professional organization, is a direct participant in the relations related to the organization and implementation of independent financial control, in particular, audit control. Given the compulsory nature of acquiring membership in the AСU, the statutory purpose and activities of this organization, this organization can not be considered public. Conclusions and prospects for the development. It is stated that the legal status of the specified entity is characterized by a certain multidimensionality. In particular, the Audit Chamber of Ukraine is a professional, self-regulatory organization that is authorized to perform public functions and is managed through specially created bodies. The above shows that the current legislation of Ukraine reflects a new approach to the regulation of independent financial control, in particular by defining the powers, rights and duties of the Audit Chamber of Ukraine.

scholarly journals Legal status of the company's share in own authorized capital under the Law of Ukraine “On limited and additional liability companies”: problems of legal regulation

2021 ◽  
Vol 11/1 (-) ◽  
pp. 31-36
Author(s):  
Volodymyr TSIUPRYK
Keyword(s):  
Legal Status ◽  
Limited Liability ◽  
General Meeting ◽  
Legal Regulation ◽  
Legal Nature ◽  
The Law ◽  
The Right ◽  
A Company ◽  
Authorized Capital ◽  
A Share

Introduction. Nowadays, the issue of determining the legal status of the company's share in the own authorized capital of LLC and TDV has become quite acute, as evidenced by the adoption on July 28, 2021 by the Commercial Court of Cassation in Case № 904/1112/20, in which the Court established a new approach legal nature of such a phenomenon and expressed his own position on the understanding of the legislation concerning the legal status of the share of LLC and TDV in its own authorized capital. Given that a limited liability company is the most popular type of legal entity that is chosen to conduct business in Ukraine, the analysis of this issue is relevant. Some scientific value for the development of the transfer of the participant's share are the works of individual authors devoted to the study of the legal nature of the share in the authorized capital but the problems arising around the legal status of the company. in their own authorized capital in these works were only mentioned along with others, but did not receive a detailed separate study. The purpose of the paper is to analyze the normative regulation of the legal status of the company's share in the own authorized capital of LLCs and ALCs, identification of shortcomings in their legal regulation and implementation, as well as the search for ways to eliminate them. Results. One of the most relevant decisions concerning the subject of this article is the Judgment of the Commercial Court of Cassation in case № 904/1112/20 of July 28, 2021. The court in this case found that the votes attributable to the share belonging to the company itself are not taken into account when determining the results of voting at the general meeting of participants on any issues. However, Ukrainian legislation does not contain any direct norms that would prohibit the exercise of the right to manage a company in relation to itself on the basis of a share in its own authorized capital. That is why the company cannot be a participant in relation to itself, although they seem logical, but do not have sufficient regulatory support, and therefore do not allow to be firmly convinced of their compliance with the law. In view of this, it can be stated that there is a significant gap in the national legislation on this issue, which, in our opinion, the Court failed to “fill” with this decision in the case. Conclusion. In the Ukrainian legislation at the level of the Law of Ukraine “On Limited and Additional Liability Companies” Article 25 defines the possibility for a company to acquire a share in its own authorized capital. However, the regulation of the legal status of such a share cannot be called sufficient, due to which in practice there are certain problems in the implementation of the provisions of the legislation concerning the share of the company in its own authorized capital. The solution of these legal problems is necessary to ensure the highest quality and clarity of the law, as well as to form case law with common approaches to understanding a single rule.

scholarly journals Legal Regulation of the Status of Subjects of Special Competence in Relation to Public Administration in the Sphere of Intellectual Property in Ukraine

2021 ◽  
Vol 9 (2) ◽  
pp. 221-236
Author(s):  
Yevhen Leheza ◽  
Yuriy Deliya ◽  
Eduard Ryzhkov ◽  
Serhii Albul ◽  
Oleksandr Shamara
Keyword(s):  
Intellectual Property ◽  
Public Administration ◽  
Legal Status ◽  
Legal Regulation ◽  
Documentary Sources ◽  
Domestic Legislation ◽  
The Status ◽  
Special Competence

Relevant issues of the administrative and legal status of subjects of special competence in relation to public administration in the field of intellectual property are considered. Main  content. A circle of specified subjects in the system of subjects of public administration is determined. The role of subjects of special competence in the fulfilment of tasks of public administration in the sphere of intellectual property is identified. Classification of subjects of special competence regarding public administration in this field is presented. Features of the administrative or legal status of each group of subjects of special competence in relation to public administration in the field of intellectual property are analyzed. Specifics of the influence of these subjects on legal relations arising in the sphere of intellectual property are characterized. Materials and methods research based on the analysis of documentary sources. the  basis  is  the  dialectical  method  of  cognition  of  the  facts  of  social  reality,  on  which  the  formal legal and comparative legal approaches are largely based. Conclusions are drawn about the place of subjects of special competence in relation to public administration in the field of intellectual property among other subjects. Proposals on the necessity to improve current domestic legislation in the sphere of intellectual property are formulated.Keywords: Public administration; Intellectual property; Legal regulation; Relation; Sphere; Subjects of special competence Peraturan hukum status subjek kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual di Ukraina  Abstrak.Masalah yang relevan dari status administrasi dan hukum mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual dipertimbangkan. Isi utama. Lingkaran mata pelajaran tertentu dalam sistem mata pelajaran administrasi publik ditentukan. Peran mata pelajaran kompetensi khusus dalam pemenuhan tugas administrasi publik di bidang kekayaan intelektual diidentifikasi. Klasifikasi mata pelajaran kompetensi khusus tentang administrasi publik di bidang ini disajikan. Fitur status administrasi atau hukum dari setiap kelompok mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual dianalisis. Spesifik pengaruh subjek ini pada hubungan hukum yang timbul di bidang kekayaan intelektual dicirikan. Bahan dan metode penelitian berdasarkan analisis sumber dokumenter. Basisnya adalah metode kognisi dialektis atas fakta-fakta realitas sosial, yang menjadi dasar sebagian besar pendekatan hukum formal dan hukum komparatif. Kesimpulan diambil tentang tempat mata pelajaran kompetensi khusus dalam kaitannya dengan administrasi publik di bidang kekayaan intelektual antara mata pelajaran lainnya. Proposal tentang perlunya meningkatkan undang-undang domestik saat ini di bidang kekayaan intelektual dirumuskan.Kata kunci: Administrasi publik, Kekayaan intelektual, Regulasi hukum, Hubungan, Lingkungan, Mata pelajaran kompetensi khusus Правовое регулирование статуса субъектов особой компетенции в отношении государственного управления в сфере интеллектуальной собственности в УкраинеАннотация Рассмотрены актуальные вопросы административно-правового статуса субъектов особой компетенции применительно к государственному управлению в сфере интеллектуальной собственности. Основное содержание. Определен круг указанных субъектов в системе субъектов государственного управления. Выявлена роль субъектов специальной компетенции в выполнении задач государственного управления в сфере интеллектуальной собственности. Представлена классификация предметов особой компетенции государственного управления в этой области. Анализируются особенности административно-правового статуса каждой группы субъектов особой компетенции применительно к государственному управлению в сфере интеллектуальной собственности. Охарактеризована специфика влияния этих субъектов на правоотношения, возникающие в сфере интеллектуальной собственности. Материалы и методы исследования на основе анализа документальных источников. в основе лежит диалектический метод познания фактов социальной действительности, на котором в значительной степени базируются формально-правовой и сравнительно-правовой подходы. Сделаны выводы о месте субъектов особой компетенции по отношению к государственному управлению в сфере интеллектуальной собственности среди других субъектов. Сформулированы предложения о необходимости совершенствования действующего украинского законодательства в области интеллектуальной собственности.Ключевые слова: Государственное управление, Интеллектуальная собственность, Правовое регулирование, Отношения, Сфера, Субъекты особой компетенции.

Peculiarities of Individual Judicial Regulation of Relations with Participation of Peasant (Farm) farms

2021 ◽  
Vol 2 ◽  
pp. 27-33
Author(s):  
V.A. Chirkova
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Legal Form ◽  
Peasant Farmer ◽  
Legal Entity ◽  
Analysis And Synthesis ◽  
Peasant Farm ◽  
Legal Document ◽  
General Scientific ◽  
The Law

The legal regulation of relations with the participation of peasant (farmer) farms is complicated by the absence of a single legal act that would consistently cover all the rules governing the creation and activities of known types of peasant farms, which include: a sole peasant farm represented by an individual entrepreneur, a contractual association of citizens without the formation of a legal entity and peasant farms as the legal form of a legal entity. Individual judicial regulation, possessing a sign of feedback for legal regulation, can help increase its effectiveness. The purpose is to study the characteristics of individual judicial regulation of relations with the participation of peasant (farmer) enterprises on the example of individual judicial acts, as well as suggesting ways to resolve the problems identified. To achieve the stated goal, the following tasks were set: – designation of peasant farms confirmed by court decisions on disputes involving them; – the identification and study of the features of individual judicial regulation of relations with the participation of these types of peasant farms; – consideration of the possibility of application by courts of an analogy of the law in relation to peasant farms; – suggesting ways to address the identified problems of individual judicial regulation of relations with the participation of peasant farms. The methodological basis of the study consists in the use of general scientific (dialectics, analysis and synthesis) and private scientific research methods (formal legal, document analysis method). Brief conclusions of the study. 1. The marked differentiation of types of peasant farming makes it possible to specify the features of legal and individual regulation of each of them, and also makes it possible to exclude the accidental application of improper legislation in relations with the participation of peasant (farm) farms. 2. To determine the characteristics of individual types of farms, it is necessary to accurately determine the basis for the occurrence of each of them. 3. The application of the analogy of the law to peasant farms as partnerships or societies should be excluded, and the full identification of farms with these legal entities should not be allowed. 4. A special law that would determine the particular legal status of the peasant economy as a legal entity in accordance with clause 5 of article 86.1 of the Civil Code has not yet been adopted.

Territories with special status within Federal States (constitutional and legal research)

2019 ◽  
Author(s):  
Игорь Ирхин ◽  
Igor Irkhin
Keyword(s):  
United States ◽  
Russian Federation ◽  
Legal Status ◽  
The United States ◽  
Legal Regulation ◽  
Public Law ◽  
Legal Research ◽  
Federal States ◽  
The Status ◽  
The Russian Federation

This monograph comprehensively examines the constitutional and legal status of territories with a special status within the Federal States in the context of the Institute of territorial autonomy. The study is based on the experience of constitutional and legal regulation of the status of Autonomous districts in the "composite subjects" of the Russian Federation, administrative-territorial units with a special status in the constituent entities of the Russian Federation, Autonomous districts in India, Nunavut territory in Canada, unincorporated territories of the United States This monograph is one of the first works in the domestic jurisprudence, in which the study was conducted from the perspective of territorial autonomy. The publication is intended for researchers, postgraduates and students, all readers interested in constitutional (public) law, theory of state and law.

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