scholarly journals PROBLEMS OF MARKET DEVELOPMENT OF TAX CONSULTING IN UKRAINE IN MODERN REALITIES

2021 ◽  
Author(s):  
Mariia Matiushko ◽  
Tetiana Sliunina
Keyword(s):  
State Regulation ◽  
The State ◽  
Business Consulting ◽  
Tax Legislation ◽  
Consulting Services ◽  
New Type ◽  
Tax Payments ◽  
Legal Mechanism ◽  
Fiscal Supervision

Demand in the consular market is directly dependent on the economic situation in the country. The constant changes made by the state in tax legislation, the maintenance of pressure on business by the tax authorities, as well as the improvement of fiscal supervision lead to an increase in demand for the services of tax consultants. The need for business consulting is growing very rapidly, tax consulting is becoming an increasingly popular service among taxpayers. Tax consulting allows you to get strategies developed by specialists that can reduce, without violating the law, the totality of tax payments, reduce the risks of incorrect and late tax assessment and payment, protect yourself from damages associated with penalties for tax violations. At the present stage, without this process, the normal functioning of various types of business activities is almost impossible. But there are many obstacles to the development of the market of tax consulting. Demand for tax consultants is increasing, but the direction of services is changing due to the focus of tax authorities to reduce the optimization of business tax payments. Even its formation has certain problematic aspects, which are due to the lack of previous experience of this type of activity, as well as the imperfection of the current organizational, economic and legal mechanism of this new type of consulting for Ukraine. The article includes consideration of features and problematic aspects on the way to the development of the tax consulting market in modern realities, determination of the need to develop the institute of tax consulting in Ukraine on the basis of generalization of theoretical principles of its functioning. The essence of the concept of "tax consulting", its role in the tax system of the state is highlighted. The reasons for the underdevelopment of the tax consulting market in Ukraine are analyzed. The advantages of using consulting services in the field of taxation for taxpayers are highlighted. The necessity of state regulation of the market of tax consulting services in Ukraine on the basis of fixing the legislative norms of its functioning, determining the place, role, rights and responsibilities of tax consultants in the system of tax relations is substantiated.

STATE REGULATION OF FOX EXTRACTION IN GALICIA IN 16TH TILL EARLY 20TH CENTURIES: HISTORICAL ASPECT

2018 ◽  
Vol 1 (11) ◽  
pp. 240-249
Author(s):  
Oleg Romanovych Protsiv
Keyword(s):  
Comparative Analysis ◽  
Domestic Animals ◽  
State Regulation ◽  
The State ◽  
Executive Power ◽  
Economic Factors ◽  
Historical Aspect ◽  
Factors Influencing ◽  
The Right ◽  
Legal Mechanism

The article analyzes the state regulation of the fox extraction in Galicia from the 16th to the beginning of the 20th century: the methods and terms of extraction, the regulation of the number, the authority of the hunting service in obtaining foxes, and the trade in fur. It has been carried out a comparative analysis of the legal mechanism of regulation the fox population, and the com- petence of the bodies of state executive power and local self-government bodies. It describes the customary rules and internal rules for hunting on fox in some hunting societies. The economic factors that influenced to the state regulation of the number of foxes were identified, making it possible not only of rational use of the resource for obtaining valuable fur, but also for increasing the number of game, especially the hares. Factors influencing on population size, including political influences and military events, were established. The features of state regulation the fox extraction in the investigated period are described. On the basis of comparative analysis, it was described the fox extraction of the Austro- Hungarian monarchy, Halychyna in the context of the counties, the Second Polish Commonwealth, it was described the specifics of organization the hunting for fox among the hunting elite, in particular the emperor of Austro-Hungarian, Franz Josef I and emperor of Germany, Wilhelm II.It is noted that according to the right of the predators, the owner of the hunt- ing grounds on which they are located is the property of the owner. Based on these principles, the owner of the hunting grounds was required to destroy preda- tors, as predators are not only harmful to hunting game, but also for domestic animals. The legislation of the Polish kingdom, which regulated the destruction of predators, determined that predators should be destroyed without taking into account the extraction time, and it is permitted to use different means and tools for this, but only to those who have the right to hunt. The predators were bear, badger, wolf, fox, lynx, wild cat, otter, marten, trich, ermine.

One-time voluntary declaration in Ukraine

2021 ◽  
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
The State ◽  
International Standards ◽  
Main Body ◽  
Tax Legislation ◽  
Tax Amnesty ◽  
Special Procedure ◽  
The Law ◽  
National Tax ◽  
Legal Mechanism

Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest novelties of tax legislation is the introduction in accordance with the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to stimulate de-shadowing of incomes and increase tax culture of citizens by introducing one-time (special) voluntary declaration of assets and payment one-time collection to the budget ”(hereinafter – the Law № 1539) [11] voluntary tax declaration, which in fact provides for a tax amnesty. Analysis of recent researches and publications. It is significant that the institution of amnesty is not new to law, in particular, tax, and its research was carried out by such lawyers as: T.O. Belova, M. P. Kucheryavenko, I.V. Pivovarova, I. V. Prikhodko, V. O. Ryadinska, E. M. Smychok. At the same time, in modern conditions, the legal mechanism of its implementation has undergone appropriate transformations, which in turn necessitates an analysis of modern approaches to the definition and regulation of tax amnesty. Target of research is to analyze various aspects of the legal regulation of one-time (special) voluntary declaration as a mechanism of tax amnesty in Ukraine. Article’s main body. The article considers the legal regulation of one-time (special) voluntary tax declaration, reveals its legal mechanism and content characteristics. It is established that the signs of modern tax amnesty are: 1) special subject composition – only natural persons-taxpayers; 2) specific objects of declaration – assets of natural persons located on the territory of Ukraine and / or abroad, if they are received (acquired) by such natural person at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) which have not been paid or not paid in full taxes and fees, and / or which have not been declared in violation of tax and currency legislation; 3) voluntary – the taxpayer decides at his own discretion to use such legislative innovations or not; 4) temporal limitation (only from September 1, 2021 to September 1, 2022); 5) payment – the subject of declaring pays a fee to the budget for the use of special voluntary declaration, the amount of which is calculated taking into account specific rates; 6) a special procedure for submitting such a declaration. Conclusions and prospect of development. It is emphasized that it is too early to state the positive consequences of the introduction of such a mechanism (especially for the taxpayers). The necessity and expediency of building a tax system and a system of administration of taxes and fees with a high degree of trust in the state in the taxpayer are emphasized.

scholarly journals Transformation of the Properties of the Educational Text as an Object of State Regulation

2020 ◽  
pp. 120-123
Author(s):  
Irina Mikhailovna Brodskaya
Keyword(s):  
State Regulation ◽  
The State ◽  
Educational Process ◽  
State Control ◽  
National Education ◽  
Modern Period ◽  
National Education System ◽  
Communication Program ◽  
New Type ◽  
First Editions

The paper analyzes the dynamics of the properties of the educational text depending on the state poli-cy in education. During the weakening of State con-trol several types of educational material is being implemented. “Educational texts of the anomie peri-od” do not take into account the characteristics of the addressee; they lack topics that are traditional in the national education system. The only task of these texts is to inculcate the values of the author. During the same period, educational text, aimed at solving specific problems, may appear. So, until 1933, textbook journals were used in the educational process, prompted by the state task of eliminating illiteracy. In the same period, the first editions of conceptual textbooks, that have contributed to the following ones, appear. With the strengthening of state control over the educational sector, a new type of a textbook is being formed – “educational text as a standard of response”. The study provides exam-ples of textbooks that were actively used in the So-viet period and retained their relevance in the educa-tional process of modern Russia. Their viability is determined by the communication program and the fundamental nature of the content. In the modern period, when education is positioned by the state as a service, there is a demand for an “educational text that forms competencies”, the communication pro-gram of which should ensure its customization.

scholarly journals GENESIS OF FORMATION AND DEVELOPMENT OF ORGANIZATIONAL AND LEGAL MECHANISM OF PUBLIC MANAGEMENT OF SOCIAL CONFLICTS IN UKRAINE

2021 ◽  
Author(s):  
Babenko V.
Keyword(s):  
Content Analysis ◽  
National Security ◽  
Public Management ◽  
The State ◽  
Social Conflicts ◽  
Legal Mechanism

The article examines the genesis of formation and development of organizational and legal mechanism of public management of social conflicts in Ukraine by conducting a content analysis. Within its limits, in particular, the National Security Strategies of Ukraine were studied from the standpoint of the state of determination of social conflicts in them.

STATE REGULATION OF FOX EXTRACTION IN GALICIA IN 16TH TILL EARLY 20TH CENTURIES: HISTORICAL ASPECT

2018 ◽  
Vol 1 (12) ◽  
pp. 240-249
Author(s):  
Oleg Romanovych Protsiv
Keyword(s):  
Comparative Analysis ◽  
Domestic Animals ◽  
State Regulation ◽  
The State ◽  
Executive Power ◽  
Economic Factors ◽  
Historical Aspect ◽  
Factors Influencing ◽  
The Right ◽  
Legal Mechanism

The article analyzes the state regulation of the fox extraction in Galicia from the 16th to the beginning of the 20th century: the methods and terms of extraction, the regulation of the number, the authority of the hunting service in obtaining foxes, and the trade in fur. It has been carried out a comparative analysis of the legal mechanism of regulation the fox population, and the competence of the bodies of state executive power and local self-government bodies. It describes the customary rules and internal rules for hunting on fox in some hunting societies. The economic factors that influenced to the state regulation of the number of foxes were identified, making it possible not only of rational use of the resource for obtaining valuable fur, but also for increasing the number of game, especially the hares. Factors influencing on population size, including political influences and military events, were established. The features of state regulation the fox extraction in the investigated period are described. On the basis of comparative analysis, it was described the fox extraction of the AustroHungarian monarchy, Halychyna in the context of the counties, the Second Polish Commonwealth, it was described the specifics of organization the hunting for fox among the hunting elite, in particular the emperor of Austro-Hungarian, Franz Josef I and emperor of Germany, Wilhelm II. It is noted that according to the right of the predators, the owner of the hunting grounds on which they are located is the property of the owner. Based on these principles, the owner of the hunting grounds was required to destroy predators, as predators are not only harmful to hunting game, but also for domestic animals. The legislation of the Polish kingdom, which regulated the destruction of predators, determined that predators should be destroyed without taking into account the extraction time, and it is permitted to use different means and tools for this, but only to those who have the right to hunt. The predators were bear, badger, wolf, fox, lynx, wild cat, otter, marten, trich, ermine.

scholarly journals Legal mechanism of state regulation and provision of publicity of constitutional process in Ukraine

2021 ◽  
Author(s):  
B. Meduna
Keyword(s):  
Civil Society ◽  
Political Parties ◽  
Public Administration ◽  
State Regulation ◽  
The State ◽  
Legal Norms ◽  
The Public ◽  
Development Change ◽  
Legal Mechanism ◽  
Constitutional Changes

Problem setting. The relevance of this problem is determined by the importance of the publicity, transparency, openness, and accountability of the activity of governmental bodies and local self-government bodies in the implementation of public policy, availability, and openness of information for the citizens of Ukraine. The controversial attitude of the Ukrainian society to the reformation of public administration and a low level of public support, which is growing while the openness and transparency of the authority power bodies are increasing, should be pointed out. Constitutional changes shall be the tool for settlement of political and legal conflicts, guarantee the provision of public agreement and consensus in the society, since through constitutional changes the adjustment of the forms and methods of the state authority bodies’ activity is made. Recent research and publications analysis. The problem of the formation of the authority’s openness has been studied by such scientists as: A. Bukhanevych, E. Afonin, O. Babinova, I. Vasylenko, Yu. Habermas; the problems of the modern constitutional process and its reformation have been studied by such scientists as V. Bakumenko, L. Prokopenko, V. Tatsii, O. Sushynskyi, Yu. Shemshuchenko, and others. Highlighting previously unsettled parts of the general problem. Although the problem of the publicity of the state authority bodies has been studied to some extent, there is the understanding of the mechanism of public administration and a great number of publications regarding the constitutional process from different points of view, we still have no complex research of the legal mechanism of the state regulation and provision of the publicity of the constitutional process in Ukraine. Paper main body. According to the scientists, the principle of publicity of the constitutional process has several aspects. Firstly, it is the openness, that is the provision of information for the society about the planned reforms, the process of their implementation at different stages, free access of the public to the information about the content of reformation, assessment of constitutional innovations, and forecasts of the national and international expert community. For such information cannot be classified as a state secret. The second aspect of the principle of publicity determines the role of the constitutional process as the tool for the promotion of public interests – the interests of the country, people and nation, which directly correlate with the provision of the country’s sovereignty. Thus, the publicity of the constitutional process must contain three interrelated principles of proper governance – transparency, openness and accountability. It means the understanding and awareness by the society of the aims and consequences of the processes, access to the information necessary for their understanding, the possibility of participation of different groups of the society, institutions of civil society, political parties, etc. in the process of the development, change and interpretation of the constitutional norms and other legal norms according to the constitution and under the set procedure at different stages. The legal mechanism of state regulation and provision of the publicity of the constitutional process in Ukraine can be defined as the complex of interrelated legal means necessary and sufficient for the understanding and awareness by the society of the aims and consequences of the constitutional reforms, access to the information necessary for their understanding, the possibilities of participation of authorized subjects, different groups of the society, institutions of the civil society, political parties, etc. in the process of the development, change and interpretation of the constitutional norms or other legal norms according to the constitution and under the set procedure at different stages. Conclusions of the research and prospects for further studies. The development of the methods of public administration regarding the content of the legal mechanism of the state regulation and provision of the publicity of the constitutional process in Ukraine are in the process of formation. The formation of the methods of approaches to the understanding of the category “publicity” in the public and governance relations, determination of the constituents, stages and subjects of the Constitutional process in Ukraine, special features of its implementation, and legal support of all stages can be added to the prospect of further research in this direction.

scholarly journals The state-legal mechanism of combating modern crime: ways to improve

2020 ◽  
pp. 85-94
Author(s):  
Grygorii Usatyi
Keyword(s):  
Law Enforcement ◽  
Crime Prevention ◽  
Criminal Policy ◽  
The State ◽  
Law Enforcement Agencies ◽  
Significant Deterioration ◽  
Legal Mechanism ◽  
Conceptual Foundations

The article is devoted to the issues of organizational and legal support of the mechanism of counteraction to modern crime in the conditions of a significant deterioration of the criminal situation in the state; t examines the conceptual foundations and problems of the mechanism of combating crime and domestic criminal policy; the place and role of counteraction to crime in the state mechanism, its external and internal contours are reconsidered, insufficient elaboration of the corresponding doctrinal (theoretical) provisions is recognized; emphasis is placed on gaps in relevant legislation and inadequate regulatory support of law enforcement agencies (in particular, the lack of legal instruments on issues of anti-crime strategy, forensic examination, etc.Based on the study of the positive experience of the scientific community and the practice of law enforcement, proposals have been formulated in the relevant areas for improving the crime prevention system, increasing the effectiveness of law enforcement agencies in the fight against the shadow economy, organized crime (and its individual manifestations), and an attempt has been made to optimize the modeling of the law enforcement system in the perspective preventive activities in the context of the implementation of the criminological policy of the state, determination of the strategy and tactics of combating crime. Key words:crime, criminal law policy, crime prevention, crime prevention mechanism.

scholarly journals STATE REGULATION OF SOCIAL AND ECONOMIC RESPONSIBILITY OF ENTREPRENEURSHIP: EUROPEAN EXPERIENCE

2017 ◽  
pp. 36-43
Author(s):  
Maryna Dielini
Keyword(s):  
Social Responsibility ◽  
Financial Reporting ◽  
State Policy ◽  
State Regulation ◽  
The State ◽  
European Countries ◽  
Socially Responsible ◽  
Tax Legislation ◽  
Skilled Personnel ◽  
Economic Responsibility

Introduction. The Ukraine’s integration into the European community is impossible without learning the experience of European countries in many spheres. Social responsibility of business becomes a significant element in strengthening the competitiveness of our enterprises and the state in general on the world level. The development of socially responsible practices can influence not only the society, but also business representatives themselves, namely: improving the image of the company, increasing the number of consumers, attracting and retaining more skilled personnel, etc. In Ukraine, the process of development of social responsibility of business circles has already begun, but it is still not enough. The state can play a significant role in the development of social practices. This scientific research is dedicated to the study of the experience of European governments in the sphere of social responsibility. The purpose. The article aims is to determine the directions of the state policy of Ukraine for the development of social and economic responsibility of entrepreneurship on the basis of European countries experience. Results. The basic world models of social responsibility of business have been investigated. The experience of European countries on state regulation in this area has been systematized. On the basis of the conducted research, we have proposed directions of the state policy in the field of regulation of social and economic responsibility of entrepreneurship in Ukraine, namely: drafting a law on social responsibility, introducing changes in tax legislation in the field of preferential taxation, increasing attention to non-financial reporting as a source of information on social company initiatives and the construction of national ratings.

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 State legal mechanism for ensuring environmental and technogenic safety

2021 ◽  
pp. 21-43
Author(s):  
Elena Valerievna Chuklova
Keyword(s):  
National Security ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Environmental Safety ◽  
Environmental Security ◽  
State Regulation ◽  
The State ◽  
Gas Emissions ◽  
Legal Mechanism ◽  
Legal Entities

In the light of the ongoing state administration reform, it is relevant to examine the state legal mechanism for ensuring environmental and technogenic security as the types of national security. The subject of this research is the definition of the concept and structure of such mechanism, which is an essential condition for ensuring the protection of favorable environment; observance of the interests of citizens and legal entities, society and the state; prevention of threats of natural and technogenic emergency situations; and minimization of the consequences of such situations. On the institutional level, the state legal mechanism for ensuring environmental safety represents the system of governing institutions assigned with the implementation of the key directions and mechanisms for ensuring environmental and technogenic safety; as well as private and legal entities, whose legal status includes the rights and responsibilities in the sphere of ensuring environmental and technogenic safety. On the technological level, the state legal mechanism is characterized by the types of legal activity. On the instrumental level, it represent a set of means and methods at the disposal of the entities. The scientific novelty of this research lies in examination of the essential aspects of the state legal mechanism for ensuring certain types of national security, as well as in formulation of the concept of the state legal mechanism applicable to ensuring environmental and technogenic safety, the absence of which impedes the assessment of the effectiveness of such mechanism in relation to protection of identity, society, and the state from environmental and technogenic hazards, threats and conflicts. The conclusion is made that a range of problems arises in the context of formation of the state legal mechanism for ensuring environmental safety: the existing model of state regulation of greenhouse gas emissions, which is based on voluntary inventory, obstructs the acquisition of information on the volume of greenhouse gas emissions by the administrative authorities; the created information systems in the sphere of environmental security are not an effective mechanism for achieving the goals of the Strategy of Environmental Security; there is certain inconsistency in environmental surveillance regulation.

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