scholarly journals LAND TAX IN THE SYSTEM OF PROPERTY TAXATION: SPECIFICS ADMINISTRATION IN UKRAINE AND EU COUNTRIES

2018 ◽  
pp. 86-98 ◽  
Author(s):  
Khrystyna PATYTSKA
Keyword(s):  
Soviet Union ◽  
Local Government ◽  
Former Soviet Union ◽  
Legal Regulation ◽  
Financial Resources ◽  
Local Authorities ◽  
Land Taxation ◽  
Land Valuation ◽  
Definition Of ◽  
Taxation System

Introduction. Problems of local budgeting in Ukraine, lack of financial resources of local authorities and instability of their revenue have been quite topical and still unsolved. Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective local government and fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for local government. Purposes. The article is devoted to the problem of the formation of local authorities’ financial resources, local taxes and dues being their main source including land tax, to the process of formation of land taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of land taxation system, and shows its role and place in the state’s economic system. Proceeding from the analysis of the existing practice of land tax levying the author proves the necessity to reform land taxation, improve the mechanisms of levying land tax to insure full and timely income of land tax to local budgets. Results. Nature and structure of land taxation mechanism were proved and approaches concerning it construction in Ukraine were developed. Based on the realized analysis principal trends of collecting land tax in Ukraine were clarified, main factors which have the effect on forming of land taxation mechanism in our state were determined, problem aspects in land taxation which require improvement were emphasized. The mechanism of land tax application in foreign countries was investigated, main directions of land taxation processes optimization in Ukraine were proposed. It is proposed the improving the procedure for administering land tax in terms of conducting normative monetary valuation of land. Conclusions. It was proposed to improve the land tax in the area of its administration and the establishment of tax rates. The author has suggestions and proposals regarding legislation improvement in the sphere of legal regulation of land valuation in Ukraine.

scholarly journals Theoretical approaches to the definition and legal regulation of artificial intelligence

2021 ◽  
Vol 66 ◽  
pp. 50-55
Author(s):  
S.R. Kornieieva
Keyword(s):  
Artificial Intelligence ◽  
Soviet Union ◽  
Public Relations ◽  
Former Soviet Union ◽  
Rapid Development ◽  
Legal Regulation ◽  
Negative Consequences ◽  
Theoretical Approaches ◽  
Protection Of Human Rights ◽  
Definition Of

This article is devoted to the analysis of approaches to the legal regulation of artificial intelligence. At present time, issues of regulation of artificial intelligence and its impact on the exercise and protection of human rights are being at the stage of active development in the studies of scholars, mainly from European countries, and are less covered in scientific studies of scholars in Ukraine and other countries of the former Soviet Union. Given the trends of rapid development of artificial intelligence technologies, it can be presumed, that in the nearest future this topic will become the focus of many scholars in jurisprudence. In order to determine the place of artificial intelligence technologies in the legal system, it was conducted a general analysis of approaches to the legal regulation of this technology.      The analysis provides the review of the structure of legal regulation on the example of scientific developments and conclusions of the Council of Europe, as well as provides alternative approaches to definition of the subject-object nature of the concept of "artificial intelligence". Some scholars suggest legal regulation of "artificial intelligence" as an object of legal relations which is fully made and controlled by human. Other scholars suggest that "artificial intelligence" should be given subjective legal capacity, considering it as an autonomous and capable of taking responsibility for its own actions. The article provides the analysis the basis and possible consequences of the implementation of these two approaches in legal systems. The article also covers the rights and responsibilities of developers, owners and people who use artificial intelligence. The article partially covers the hybrid model of legal relations, in which part of public relations is exercised without human being.      It also defines the positive and negative consequences of the application of the approaches proposed by scholars.      The author emphasizes the low amount of studies concerning legal approaches and the lack of unified approach that could be applied in practice.

Is Sicily the future of Russia? Private protection and the rise of the Russian Mafia

2001 ◽  
Vol 42 (1) ◽  
pp. 186-220 ◽  
Author(s):  
Federico Varese
Keyword(s):  
Soviet Union ◽  
Power System ◽  
Former Soviet Union ◽  
Soviet Power ◽  
The Caucasus ◽  
The Future ◽  
Private Protection ◽  
Definition Of

It is difficult to discuss a phenomenon when one does not know precisely what it is. This problem is particularly vexing in the case of the Mafia. It has been argued that ‘the need for a definition [of the Mafia] is crucial; not just for any definition with some degree of contingent empirical plausibility, but for a definition with some analytical clout’ (1). The word ‘Mafia’ itself has travelled far to distant lands, such as the former Soviet Union. For instance, according to Arkadii Vaksberg, Russian journalist and author of The Russian Mafia, the Mafia is ‘the entire soviet power-system, all its ideological, political, economical and administrative manifestations’ (2). In an article published in a magazine for British executives dealing with Russia, the label Mafiosi is used to lump together bureaucrats, smugglers from the Caucasus, the CPSU nomenklatura accused of embezzling state funds, the late British businessman Robert Maxwell and many others (3).

scholarly journals Legal status of diplomatic workers: rights, state guarantees, encouragement

2013 ◽  
pp. 121-126
Author(s):  
T. A. Zanko
Keyword(s):  
Soviet Union ◽  
Russian Federation ◽  
Former Soviet Union ◽  
Comparative Research ◽  
Legal Status ◽  
Legal Regulation ◽  
Foreign Countries ◽  
The Russian Federation

This article provides an analysis of the legal status of diplomats in the Russian Federation with regard to their rights, safeguards and rewards. These elements are presented through the prism of comparative research of more than a dozen countries and consider the experience of diplomatic service legal regulation in the former Soviet Union countries as well as in other foreign countries.

scholarly journals TERMINOLOGY STUDY BY FOREIGN STUDENTS AT THE PREPARATORY DEPARTMENT AT A TECHNICAL UNIVERSITY

2020 ◽  
pp. 129-139
Author(s):  
Людмила Ивановна Ярица
Keyword(s):  
Soviet Union ◽  
Former Soviet Union ◽  
Foreign Students ◽  
Foreign Student ◽  
Russian Language ◽  
State University ◽  
Russian Scientific ◽  
Technical University ◽  
Definition Of

Рассматривается вопрос преподавания русского языка как иностранного в техническом вузе России. Актуальность темы обусловлена ростом числа иностранных студентов в российских вузах и необходимостью скорейшего овладения ими русским языком. Описаны особенности изучения русской научной лексики, терминологического аппарата технических дисциплин, в частности языка математики, иностранными студентами, обучающимися на подготовительном отделении Томского государственного архитектурно-строительного университета. Проведен лингвистический эксперимент, в ходе которого студентам был предложен диктант, изобилующий научной лексикой; описаны результаты, а также нарушения произношения и написания терминов, так как главную трудность представляет именно изучение лексики научного стиля речи. Выявлены и описаны, структурированы особенности отступлений от нормы, предложены варианты работы по реализации программы отработки навыков нормативного письма иностранными студентами. Достаточно трудным является определение границы слова, написание букв в конце слова, восприятие шипящих согласных, парных согласных по глухости/звонкости, мягкости/твердости; определение рода имен существительных (в большинстве языков народов бывшего Советского Союза нет категории рода). В связи с этим возникает необходимость тщательно продумывать типы упражнений в соответствии с потребностью учащихся и их последовательность. The issue of teaching Russian as a foreign language in a technical university in Russia is considered. The relevance is due both to the increase in the number of foreign students in Russian universities and the need for them to master the Russian language as soon as possible in order to continue their studies in Russian. The aim of the work is to describe the features of mastering Russian scientific vocabulary, the terminology of technical disciplines, in particular, the language of mathematics by foreign students studying at the preparatory department of the Tomsk State University of Architecture and Civil Engineering (Building). A linguistic experiment was carried out, when students were offered to write a dictation, replete with scientific vocabulary. The results, as well as violations of pronunciation and spelling of terms have been described, since the main difficulty is precisely the study of the vocabulary of the scientific style of speech. The peculiarities of deviations from the standard were also identified, structured, and described. Options for the implementation of the program for the development of normative writing skills by foreign students were proposed. Rather difficult is the definition of the word boundary, writing letters at the end of a word, the perception of hissing consonants, paired consonants (unvoiced – voiced), soft – hard; determination of the gender of a noun (in most languages of the former Soviet Union there is no category of gender). This requires the necessity of elaborate thinking over the exercise types and their sequence in accordance with students’ needs. This work continues a series of methodical publications, the main aim of which is improving the quality of foreign student education in technical universities of Russia.

Is Sicily the future of Russia? Private protection and the rise of the Russian Mafia

1994 ◽  
Vol 35 (2) ◽  
pp. 224-258 ◽  
Author(s):  
Federico Varese
Keyword(s):  
Soviet Union ◽  
Power System ◽  
Former Soviet Union ◽  
Soviet Power ◽  
The Caucasus ◽  
The Future ◽  
Private Protection ◽  
Definition Of

It is difficult to discuss a phenomenon when one does not know precisely what it is. This problem is particularly vexing in the case of the Mafia. It has been argued that ‘the need for a definition [of the Mafia] is crucial; not just for any definition with some degree of contingent empirical plausibility, but for a definition with some analytical clout’. The word ‘Mafia’ itself has travelled far to distant lands, such as the former Soviet Union. For instance, according to Arkadii Vaksberg, Russian journalist and author of The Russian Mafia, the Mafia is ‘the entire soviet power-system, all its ideological, political, economical and administrative manifestations’. In an article published in a magazine for British executives dealing with Russia, the label Mafiosi is used to lump together bureaucrats, smugglers from the Caucasus, the cpsunomenklatura accused of embezzling state funds, the late British businessman Robert Maxwell and many others.

The Preconditions of Social Identity of a Small State in Transition to Democracy

1998 ◽  
pp. 33-39
Author(s):  
Jurate Morkuniene
Keyword(s):  
Soviet Union ◽  
Social Identity ◽  
Former Soviet Union ◽  
Active Agent ◽  
Well Being ◽  
Transition To Democracy ◽  
Essential Condition ◽  
Adverse Conditions ◽  
The Creation ◽  
Definition Of

The definition of social identity consists of two parts. First, it means protection against threats to the nation’s existence and well-being. Second, it means the search for measures and possibilities to achieve the goals of social development and improvement. Social identity implies the creation and preservation of conditions in which each citizen can develop as educated, creative and responsible persons. Today, especially for nations throughout the former Soviet Union, the chief danger to social identity lies in the adverse conditions of continued underdevelopment. It follows that for these nations, identity means first of all development. The essential condition for a small nation’s identity and survival is based on the people’s resolution to rely on themselves and to envision the potential for their own country. The modern strategy for ensuring social identity would essentially rely on the principle that every citizen is part of the national identity, i.e., its active agent. For this reason, of central importance is the creation of equal starting possibilities (equality of opportunities) for everyone.

Challenges of the Implementation of the European Charter of Local Self-Government in Bulgarian Legislation

2018 ◽  
Vol 16 (4) ◽  
pp. 915-927 ◽  
Author(s):  
Milena Hristova Stefanova
Keyword(s):  
Local Government ◽  
Central Government ◽  
Legal Regulation ◽  
Legal Definition ◽  
Definition Of ◽  
Local Significance

This article discusses the challenges of improving Bulgarian legislation in terms of the implementation of the European Charter of Local Self-Government. It proves the necessity to introduce a legal definition of the concept of a “matter of local significance”. In order to ensure the consistent implementation of decentralization, it is required to put in writing the rules for how the local and central government should interact. Both the tools as well as the mechanisms which are used in the decentralization process as well as the expansion of local self-government are in need of legal regulation. All of this aims to improve the effectiveness and efficacy of local government.

scholarly journals Siege Memory – Besieged Memory? Heroism and Suffering in St Petersburg Museums dedicated to the Siege of Leningrad

2017 ◽  
Vol 14 (3) ◽  
pp. 412-430 ◽  
Author(s):  
Yvonne Porzgen
Keyword(s):  
Soviet Union ◽  
Former Soviet Union ◽  
Second World War ◽  
World War ◽  
Critical View ◽  
Museum Exhibitions ◽  
Definition Of ◽  
Memorial Sites ◽  
War Commemoration ◽  
Second World

The official Soviet narrative of the Second World War used the concept of heroism to imbue war commemoration with an obligation towards the state. Such a concept was designed to make subsequent generations feel inferior to their predecessors and obliged to give of their best. Today, the victory serves as the strongest connection between Soviet and modern Russian patriotism. The paper argues that the memory of the Siege of Leningrad (1941-1944) as treated in museums in St Petersburg today is an appropriation by present-day Russian propaganda of the Soviet narrative. Soviet memorial sites are developed to foster support for Russia rather than the former Soviet Union. While the use of the heroic paradigm continues, the definition of heroism has changed to include each and everybody who suffered during the Siege. With collective heroism as the leading image, a critical view of the historic events becomes all but impossible. The paper makes references to the alternative narratives of literature, memoirs and diaries to contrast the version of the Siege presented in the museum exhibitions.

scholarly journals PROCEDURE THE IMPLEMENTATION OF THE CONSTITUTIONAL PROCEEDINGS IN THE RUSSIAN FEDERATION AND IN THE REPUBLIC OF BELARUS

2016 ◽  
pp. 0-0
Author(s):  
Екатерина Ганичева ◽  
Ekaterina Ganicheva
Keyword(s):  
Soviet Union ◽  
Russian Federation ◽  
Former Soviet Union ◽  
Practical Interest ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Public Authorities ◽  
Constitutional Justice ◽  
The Russian Federation ◽  
The Republic

The article is devoted to the problems of development of legislation which determines the procedure of the constitutional proceedings, the procedural status and terms of participants’ activity in the Russian Federation and in the Republic of Belarus. Constitutional justice is a relatively new Institute in a legal system of Russia and other former Soviet republics. Conditions for its formation in the former Soviet Union have common as well as specific features. The comparison of the place and role of the constitutional court in system of public authorities and the procedural legal regulation of the constitutional justice is of obvious scientific and practical interest now because a clear, systematic regulation is very important for creating the conditions to allow objectively and comprehensively examine and resolve the constitutional conflict. Highlighting the characteristic features of the Federal constitutional law «On the constitutional Court of the Russian Federation» and the Law of the Republic of Belarus «On constitutional proceedings», the author comes to the conclusion about the necessity of development and specifying of the activity of the Constitutional Court of the Russian Federation by improving the using of traditional procedural-legal institutions taking into account the unique status of the highest judicial body of the constitutional control.

Sign in / Sign up

Export Citation Format

Share Document