scholarly journals THE CURRENT STATE OF REALIZATION OF THE PROTECTIVE FUNCTION IN THE TAX LAW OF UKRAINE

2019 ◽  
pp. 27-35
Author(s):  
Ірина Березенко
Keyword(s):  
Large Scale ◽  
System Analysis ◽  
The State ◽  
Protective Function ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Current State ◽  
Development Data ◽  
General Scientific ◽  
Structural Indicators

Determining the protective function in the field of taxation, defining itsplace and role among other functions and taking the necessary measures forits effective implementation is simply necessary for tax legislation, which isdue to large-scale statistical appeals from taxpayers to the judicial authoritiesto restore violated rights. Effectiveness of protecting the rights of taxpayerslargely determined by the state of law - the legal basis for protection. Basedon real knowledge, personal observation, publication development, data officeportal of the State Fiscal Service, were investigated certain aspects of theprotective function of the taxpayer. The main provisions and conclusions ofthe study are based on the analysis of domestic scientific literature, legislativeacts, decisions of the judiciary. The methodological basis of the study consistsof a set of general scientific and special approaches, namely: statistical, aswell as the method of structural and system analysis. The method of analysisand scientific synthesis allowed to assess the gaps in legislation and proposea solution to the problem on the basis of judicial practice. With the help ofthe statistical method, data on case law was followed up. Generalization ofjudicial practice based on the results of disputes involving the State fiscalauthorities and taxpayers regarding the appeal of tax notices and decisions.The collected data is processed using calculations of structural indicators,with which we compare and generalize the materials.In our work it is proposed to differentiate the protective and guardfunction, because the scientists who considered the protection of taxpayersdo not distinguish this aspect. Also, in this paper attention is paid to a rathernew aspect of complaints commissions that decide to register a tax bill /calculate the adjustment in the Single Registry tax invoices or to refuse suchregistration, analyze the shortcomings and benefits. Taking into account theforegoing, in our opinion, the protective function and its implementationwill enable to restore the violated right of taxpayers

Current State of Legislation, Law Enforcement and Judicial Practice in the Sphere of Conclusion, Modification and Termination of Lease Agreements for Land Plots, Concluded for Construction Purposes

2020 ◽  
Vol 1 ◽  
pp. 16-23
Author(s):  
V. V. Cheremukhin ◽  
Keyword(s):  
Law Enforcement ◽  
System Analysis ◽  
Legal Regulation ◽  
Scientific Development ◽  
Synthesis System ◽  
Judicial Practice ◽  
Current State ◽  
General Scientific ◽  
Statistical Indicators

Construction, as a sphere of the national economy, has impressive statistical indicators, determining the importance and relevance of its proper legal regulation, especially in terms of land use for relevant purposes. This article discusses the current situation in the sphere of provision of land plots for construction purposes, further alteration and termination of the relevant lease relations; provides a detailed analysis of the current legislation, law enforcement and judicial practice in such sphere. The purpose of the article is to analyze and summarize legislation judicial and law enforcement practice in this area, as well as the development of specific directions for a comprehensive dissertation research, proposals for improving the legislation regulating these relations. This goal is achieved by solving tasks such as studying of the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflict-of-laws issues in the field under consideration, review of the degree of scientific development of the research topic, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practice. General scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used to solve the above problems. Based on the results of consideration of these issues, the author formulates the main problems of the legal relations under consideration, an assessment of the current degree of scientific development of this field is given, the main directions of the planned scientific research are also outlined, proposals are formulated to improve legislation and law enforcement practice.

scholarly journals Reformation of the land market in Ukraine: financial and economic, social and political aspects

2020 ◽  
pp. 51-58
Author(s):  
Ihor Honak
Keyword(s):  
Large Scale ◽  
Agricultural Land ◽  
Land Market ◽  
Present Stage ◽  
Land Taxation ◽  
Current State ◽  
National Wealth ◽  
General Scientific ◽  
State And Local ◽  
Legal Entities

Purpose. The aim of the article is to research the theoretical and practical aspects of the current state and prospects of development and regulation of the agricultural land market in Ukraine. Methodology of research. The methodological basis of the study is the dialectical method of scientific knowledge. General scientific and special methods are used in the course of the research, namely deductive, abstract and logical – in the study of problems of the agricultural land market in Ukraine, in assessing the current state of its functioning. Findings. The importance of the Ukrainian land as the main national wealth of the Ukrainian people is proved. Aspects of functioning of the land market in Ukraine at the present stage are described. The risks of launching the land market in times of war and imperfect legislation are considered. The expediency of sale of land to legal entities and concentration of one natural person not more than 200 hectares is substantiated; if business needs more than 200 hectares of land, then it is worth creating cooperatives and more citizens or families will be able to make a profit from joint business. A special mechanism for taxation of agricultural land sales is proposed. The expediency of free sale of land in Ukraine till 2025 is proved. It is substantiated that a tax equivalent to at least five thousand euros per hectare will provide significant revenue to the budget, prevent large-scale speculation in the land market, ensure high value of land and make it possible to use it as the expensive collateral for the purchase of agricultural machinery. Originality. It is established that the free sale of agricultural land in Ukraine to legal entities and individuals is ineffective, and it is advisable to sell only to the state and local communities. It is proved that the increase in the value of agricultural land in Ukraine and the reduction of possible speculation on the land market will be positively influenced by the taxation of land sales operations. Practical value. The obtained results of the study, which are expressed in the conclusions and proposals, contribute to solving problems of ensuring the effective functioning of the agricultural land market in Ukraine. Key words: land; land market; land price; agricultural land; taxation.

scholarly journals Exemption of Polish Local Government Units and their Unions from Corporate Income Tax – The Fundamentals, Evolution of Solutions and Legal Framework

2019 ◽  
pp. 457-466
Author(s):  
Ofiarska Małgorzata
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Legal Framework ◽  
Corporate Income Tax ◽  
Protective Function ◽  
The Public ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Regulatory Law ◽  
Income Tax Law

Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting from tax privileges established by the law. The establishment and application of tax preferences on income of local government units and their unions is an important instrument in supporting their efforts to perform important – in social and economic terms – public tasks. Tax privileges also serve an important protective function with regard to the public funds being managed by local government units and their unions. To ascertain the fundamentals and the scope of the regulatory law regarding subjective and objective tax exemptions addressed to local government units and their unions, as well as the way in which these regulations evolve, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of tax exemption and the need for strict interpretation thereof was proven to be correct. The inability to apply such exemptions in metropolitan unions, which can be interpreted as discriminatory, was evaluated critically. Moreover, it has been proven that the provision of statutory income tax exemption thresholds to local government units and their unions is an overly complicated process since the Act income tax incorporates references to the provisions of the Act on the income of local government units which do not conclusively determine the revenue sources of these entities.

scholarly journals Tax Relations from a Position of Business Safe Development and Protection of State Interests

2020 ◽  
Vol 11 (1) ◽  
pp. 72-88
Author(s):  
I. V. Vyakina
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Effective Interaction ◽  
Analytical Data ◽  
Research Process ◽  
The State ◽  
Subjective Perception ◽  
Tax Legislation ◽  
Judicial Practice ◽  
The Russian Federation

Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the formation of adequate tax relations between the state and business aimed at the development of the national economy.Methods: tax relations consider in two aspects: from the position of state interests, on the one hand, and subjective perception of business, on the other. In the research process, economic and statistical methods for processing analytical data, graphical and tabular methods for visualizing research results used, as well as methods for complex, system, comparative and structural-functional analysis and traditional general scientific methods: analysis, synthesis, induction, deduction, comparisons, generalizations, analogies, etc.Results: the author has performed an analysis of the structure and dynamics of tax revenues to the budget system of the Russian Federation and the results of the consideration of tax legislation application in terms of meeting the claims of various parties and the amounts recovered from lawsuits of tax authorities and taxpayers. The features of the regulatory framework to protect the interests of the state and business in the field of tax relations have considered. The key threats and opportunities for development at different levels of the functioning of tax relations have identified and specific measures aimed at improving the mechanism of tax relations between the state and business have proposed.Conclusions and Relevance: analysis of judicial practice shows an increase in the fiscal focus of the results of the consideration by the Arbitration courts of the cases related to tax legislation. The formation of a set of specific organizational and legal measures in the field of taxation aimed at improving business protection is necessary for protection of the state interests and the safe development of the national economy. They are the organization of effective interaction of business with regulatory authorities; reduction of taxation of investments in fixed assets; development of mechanisms for protecting the rights of investors.

scholarly journals FALSIFICATION OF MEDICINES AND DISTRIBUTION OF FALSIFIED MEDICINES IN UKRAINE: CRIMINALISTIC MEANS OF DETECTION AND COUNTERACTION

2021 ◽  
Vol 74 (11) ◽  
pp. 2946-2953
Author(s):  
Viktor M. Shevchuk ◽  
Ihor V. Parfylo ◽  
Mykyta O. Sokolenko
Keyword(s):  
Criminal Proceedings ◽  
Theoretical Terms ◽  
Foreign Experience ◽  
Judicial Practice ◽  
Current State ◽  
Criminal Offenses ◽  
Investigation Methods ◽  
Falsified Medicines ◽  
Analysis Of Results ◽  
General Scientific

The aim: To formulate criminalistic recommendations to increase the effectiveness of combating falsification and contribution of falsified medicines. To accomplish analyze of the current state and trends in combating this criminal offense, to create the basis of criminalistic characteristics and methods of their investigation, taking into account the results of the generalization of judicial investigative practice and foreign experience. Materials and methods: The examine and analysis of results and generalization of 128 criminal proceedings of such criminal offenses, court decisions for the period 2012- 2020; questionnaires of practical workers (205 people); results of generalization and analysis of published materials of investigative and judicial practice; foreign experience in combating falsification of medicines, etc. In the process of conducting this research, general scientific and special research methods were also used. Results: Based on the results of the generalization of investigative and judicial practice, a criminalistic description of falsification and contribution of falsified medicines in the form of descriptive and statistical information model has been developed, its elemental composition was determined and analysed. Reasonable that in theoretical terms criminalistic characteristics are the basis for building appropriate criminalistic methods, and in practical terms is considered as a kind of guideline that can be successfully used by investigators in the conduct of specific criminal proceedings, which allows choosing the most effective directions and means of investigation. Conclusions: One of the priority areas of research in criminalistics is the development of criminalistic characteristics and basics of investigation methods of falsification and contribution of falsified medicines, which must be carried out on the basis of the modern general theory of criminalistics, current legislation and practice, results of generalizationand analysis of investigator of judicial practice and foreign experience.

scholarly journals Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists

2021 ◽  
Vol 5 (2) ◽  
pp. 120-131
Author(s):  
E. A. Zakharov
Keyword(s):  
Russian Federation ◽  
Simulation Method ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Scientific Organizations ◽  
Permanent Establishment ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
General Scientific ◽  
The Relationship

The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm or refute the hypothesis that the provision of R&D ser-vices by foreign specialists in Russia creates a service permanent establishment. The author also analyzes the current science legislation of Russia and suggests ways of its improvement to reduce tax risks.The methodology. The author used general scientific dialectical method of scientific knowledge, the formal-logical method, in particular analysis and synthesis in examining criteria of creation of service permanent establishment. The author also uses a systematic method and a simulation method to establish the relationship between the science legislation and tax legislation.The main results. The activity of foreign scientific specialists in Russia potentially originates the risk of creation of a permanent establishment on the territory of the Russia for the foreign organization, which sent that specialist to provide the relevant services. However, when comparing the international and domestic law enforcement approach, the author revealed a feature of the latter, which consists in applying the criteria of the physical type of permanent establishment to a service permanent establishment, which in turn gives rise to legal uncertainty and the risk of double taxation in some situations. There is no relevant judicial practice on the topic. Budgetary scientific organizations have a certain priority over commercial scientific organizations when involving foreign specialists in R&D activities in Russia.Conclusions. The criteria for the creation of service permanent establishment (including the provision of R&D services) in domestic practice have an ambiguous, evaluative interpretation. However, the risks of discretion in assessing the criteria for creation of service permanent establishment can be eliminated by clarifying these criteria in the Tax Code of the Russian Federation. Amendments to the science legislation can also eliminate above and fore-going risks.

scholarly journals АНАЛІЗ РИНКУ МАШИНОБУДУВАННЯ УКРАЇНИ: ПРОБЛЕМИ І ПЕРСПЕКТИВИ РОЗВИТКУ

2020 ◽  
pp. 21-28
Author(s):  
Юлія Борисівна Кракос ◽  
Аліна Олександрівна Приходько
Keyword(s):  
Mechanical Engineering ◽  
Machine Building ◽  
The State ◽  
Engineering Industry ◽  
Building Industry ◽  
Industrial Complex ◽  
Current State ◽  
General Scientific ◽  
Further Development

In the light of globalization processes at the present stage of development of the Ukrainian economy, domestic enterprises of the machine-building industry faced the problem of increasing their competitiveness in the world market, which in turn contributed to the Activation of their innovative activities. The need of implement measures to increase the level of investment attractiveness of Ukrainian enterprises, determines the feasibility of the analysis of the current state of the machine-building industry. The aim of study is to investigate the role of machine-building industry production in total industrial complex, the research status, the challenges and to identify priorities for further development of engineering in Ukraine that are taking into account the requirements of the Modern market.  Research object. The object of the research is the machine-building industry of Ukraine and its condition in the conditions of world globalization. Methods. Research methods that were used in the process of writing the article - providing for the application of General scientific and empirical approaches to economic science – were based on a systematic approach. The appliance of the dialectical method allows us to highlight the features of modern innovation processes, furthermore, to explore the problems of creating an investment-attractive environment in the machine-building industry of Ukraine.  The traditional method is applied in the study of previous experience chronology of events and facts in the development of the economy of Ukraine.  General scientific systematical and logical methods were also used to obtain research conclusions.  The basis of the information in this paper is on the researches consisted of monographs, scientific articles of domestic, foreign articles, legal activities of the enterprises and data of the State Statistics Service of Ukraine. The hypothesis of the study. Continuous monitoring of the current state of machine building in Ukraine and implementation of the results of its practical analysis will improve the investment attractiveness of the industry.  Presentation of the main material. In this scientific article the role of mechanical Engineering as the leading industry of economy of Ukraine is investigated.  Based on statistical data, the dynamics of the main indicators of development of the machine-building industry of Ukraine for 2010-2018 was analyzed. Significant problems of the studied area are Identified, priorities for further development are determined.  The originality and practical significance of this study is to investigate deeply the main problems of investment attractiveness of the engineering industry.  also this study’s main provisions can serve as a scientific basis for the development of machine-building enterprises, in the context of the study of the problems of increasing the investment attractiveness of the industry.  Conclusions of the study. Since Mechanical Engineering is one of the leading industries, it is an indicator of the technical level of the country.  Lack of financial resources at the enterprises through problems such as low speed potential restoration of production in industry were solved. This leaded to braking of the General development of mechanical engineering of Ukraine.  In challenging situations of financial and economic activity, the enterprises of the machine-building industry need support from the State, in particular that needs a part of tax incentives for large-scale projects to modernize production facilities and Provide domestic producers with state orders.  According to the results of the conducted research it can be argued that the main stimulus for the realization of the industry’s potential is the lack of material resources.  Therefore, the solution for problems of increasing the investment attractiveness of industry will insure the further development of machine-building complex of Ukraine.

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals Circumvention of the Auction Procedure by Changing the Land Plot Provision Purpose

JURIST ◽  
2021 ◽  
Vol 4 ◽  
pp. 51-54
Author(s):  
Vyacheslav V. Cheremukhin ◽  
Keyword(s):  
Law Enforcement ◽  
System Analysis ◽  
Legal Regulation ◽  
Developing Regions ◽  
Land Plot ◽  
Judicial Practice ◽  
New Construction ◽  
General Scientific ◽  
State Registration

Moscow is one of the most dynamically developing regions of Russia, in which a very significant role is played by the issues of management and disposal of city property, especially of land plots. Further development of the economy and urban economy entails the need to change the purposes for which a particular land plot is provided and used, which is formalized by the conclusion of the relevant additional agreements. The purpose of the article is to analyze and summarize legislation, judicial and law enforcement practice on the issue of concluding and state registration of additional agreements to existing land lease agreements, by which the purpose of their provision is changed from the operation of existing buildings to new construction or reconstruction. This goal is achieved by solving tasks such as studying the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflicting issues in the area under consideration, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practices. In solving the above problems, general scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used. Based on the results of the consideration of these issues, the author formulates the main problems of the legal relations under consideration, assesses the emerging judicial and law enforcement practice, and formulates proposals for improving legislation and law enforcement practice.

scholarly journals Recent Science from Australian Large-Scale Millimetre Mapping Projects: Proceedings from a Swinburne University Workshop

2009 ◽  
Vol 26 (2) ◽  
pp. 110-120 ◽  
Author(s):  
I. Bains ◽  
S. L. Breen ◽  
M. G. Burton ◽  
M. R. Cunningham ◽  
P. A. Jones ◽  
...  
Keyword(s):  
Large Scale ◽  
The State ◽  
International Competition ◽  
Future Research ◽  
Research Directions ◽  
Current State ◽  
Receiver System ◽  
Future Research Directions

AbstractSince the recent upgrades to the Australia Telescope National Facility (ATNF) Mopra telescope back-end and receiver system, it has risen from an under-subscribed facility to a sought-after instrument with heavy international competition to gain time. Furthermore, the introduction of the on-the-fly mapping capability in 2004 has made this technique one of Mopra's most popular observing modes. In addition, the recent upgrade of the NANTEN millimetre-wavelength telescope to the sub-millimetre NANTEN2 instrument, has provided a complementary, higher-frequency facility to Mopra. A two-day workshop was held at Swinburne University in June 2008 to disseminate the current state of ongoing large-scale mapping projects and associated spin-offs that the telescopes' upgrades have facilitated, and to decide upon future research directions. Here, we provide a summary of the result-oriented talks as a record of the state of Australian-access single-dish millimetre science in 2008.

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