scholarly journals FISCAL COMPONENT OF CRYPTOCURRENCY LEGALIZATION IN UKRAINE

2020 ◽  
pp. 54-65
Author(s):  
Vasil Vorobets
Keyword(s):  
Legal Status ◽  
The State ◽  
Intangible Asset ◽  
Financial Assets ◽  
Tax Base ◽  
Tax Legislation ◽  
Blockchain Technology ◽  
Domestic Legislation ◽  
The Status ◽  
Financial Base

Introduction. The digitalization of the financial sector leads to the transition to blockchain technology, which opens up additional opportunities for expanding the financial base of the state through fiscal mechanisms, and generates additional risks. That is why the topic of taxation of the digital sector is now being addressed both at the governmental level and by a number of scientists and crypto enthusiasts.The relevance of the topic presented in the article is determined by the need to determine the legal status and legalization of cryptocurrencies in Ukraine in the system of modern payment and exchange transactions. Methods. Methods of analysis of foreign taxation practice and regulation of cryptocurrency circulation and determination of tax base are used in the process of preparing the article, as well as approaches to interpretation of cryptocurrency from the positions of goods, property, digital financial asset, intangible asset. Results. The results of the study showed that Ukraine has approaches that are based on domestic legislation, or rather its opportunities for expansion in order to conceptually adopt the cryptocurrency industry in the current legal field, and to study foreign experience and practice of leading countries that are already taxing transactions with cryptocurrencies on the general principles of tax legislation, or create privileged conditions in the form of reduced rates or a preferential tax period. Discussion. The difficulty is to find a balance of interests between the state and the user of cryptocurrencies, and it is essential to determine the status of legalization of digital financial assets and digital currencies for the digital economy, which will expand infrastructure and ecosystems in cryptocurrency projects. And scientific approaches will allow to integrate them into the economic system of the country. Keywords: blockchain, cryptocurrency, cryptocurrency, digital goods, taxation, legal status, tax norms

scholarly journals FINANCIAL AND LEGAL REGULATION OF BLOCKCHANE TECHNOLOGY: STATUS AND PROSPECTS OF CRYPTOVOLUTE USE

2021 ◽  
Vol 2 (37) ◽  
pp. 72-83
Author(s):  
V. Tipanov ◽  
A. Drachov ◽  
S. Tkalenko ◽  
T. Mirzodaieva ◽  
L. Syerova
Keyword(s):  
Legal Status ◽  
Block Design ◽  
Legal Regulation ◽  
Stock Exchanges ◽  
State Budget ◽  
Virtual Currency ◽  
Tax Legislation ◽  
Blockchain Technology ◽  
The Status ◽  
Definition Of

Abstract. The essence of cryptocurrencies is considered and the definition of their legal status is offered. The experience of some jurisdictions regarding the opportunities and threats of using and regulating cryptocurrencies has been studied. The authors analyzed the cryptocurrency market. The factors that led to the widespread use of cryptocurrency, which include financial instability, significant currency fluctuations, limiting capital flows and inflation of the currency in the country. The problem of information protection using blockchain technology, which is solved by a combination of block design and cryptographic protection, is considered. The capitalization of TOP cryptocurrencies for the last three years is analyzed, among which the leading ones are Bitcoin (VTS), Ethereum (ETH), Tether (USDT) and others. Identified issues that need to be addressed in the field of finance and legal regulation. In the process of analyzing the experience of regulating cryptocurrency, we have found similar and distinctive features in some jurisdictions. First, each country, in view of the great potential of the blockchain technology, is trying in one way or another to create a favorable climate for its development. Secondly, the use of cryptocurrency goods is rapidly developing, and their impact on economic processes, both at the international and national levels is increasing, while states are faced with the problem of adapting their tax legislation to the current challenges of the digital economy, since the definition of the status of cryptocurrency does not directly lead to lack of funds to the state budget from operations with these assets. Thirdly, today there are more than 2,000 cryptocurrencies is traded through various trading platforms — stock exchanges and can be used to launder proceeds from crime. Thus, it is necessary to develop common standards for the regulation of cryptocurrency and the requirements for such crypto exchange counterparts, through the licensing of operations with cryptocurrencies. At the same time, the important question is what government bodies should exercise such control. Keywords: technology blockchain, cryptocurrency, virtual currency, legal regulation of cryptocurrencies, state functions, cryptocurrencies taxation. JEL classіfіcatіon F01, F20, K33, K34 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 23.

THE ISSUE OF MINORS’S GUARDIANSHIP SENTENCED TO IMPRISONMENT

2020 ◽  
pp. 33-37
Author(s):  
Ирина Викторовна Евстафьева
Keyword(s):  
Juvenile Offenders ◽  
Legal Status ◽  
Careful Consideration ◽  
Point Of View ◽  
Sufficient Detail ◽  
Domestic Legislation ◽  
The Status ◽  
Correct Understanding ◽  
The Given

В статье исследуются вопросы попечительства в отношении несовершеннолетних, отбывающих наказание в виде лишения свободы. Проблема, поднимаемая автором настоящей статьи, многогранна, касается различных аспектов отбывания наказания несовершеннолетними в воспитательных колониях и требует комплексного исследования, способного ответить на определенно значимый вопрос: является ли колония законным представителем находящихся в ней несовершеннолетних со всеми вытекающими из статуса законных представителей последствиями. При этом необходимо обращать внимание на специфику правового статуса лиц, отбывающих наказание в воспитательных колониях, которые, во-первых, являются несовершеннолетними, то есть не обладают дееспособностью в полном объеме и нуждаются в особой заботе, защите и представительстве, а во-вторых, осуждены за совершение тяжкого или особо тяжкого преступления, влекущего изоляцию от общества и определенные ограничения и лишения. Отечественное законодательство достаточно детально регламентирует особенности режима отбывания наказания в виде лишения свободы несовершеннолетними, не определяя при этом статуса воспитательных колоний, кем они являются: воспитателями, попечителями или исключительно учреждениями исполнения наказаний. Между тем правильное понимание значения и роли воспитательной колонии в жизни находящихся в ней несовершеннолетних преступников, по мнению автора, поможет избежать ряда проблем, объективно складывающихся в учреждениях подобного рода. С этой точки зрения предлагаемая тема представляет интерес не только для ученых-теоретиков, но и для практиков - сотрудников соответствующих учреждений. Особо следует подчеркнуть, что исследований по данной тематике в специальной литературе нет. Отдельные исследования, встречающиеся в современной литературе, касаются исключительно общего гражданско-правового статуса несовершеннолетних осужденных. Однако это обстоятельство может свидетельствовать только о новизне данной темы, но никак не об отсутствии самой проблемы. The article analyzes the issues of the status of educational colonies as guardians of minors serving a sentence of imprisonment. In fact, the problem raised by the author of this article is multifaceted, concerns various aspects of the serving of punishment by minors in educational colonies and requires a comprehensive study that can answer, it seems, a definitely significant question: whether the colony is the legal representative of the minors in it with all the consequences arising from the status of legal representatives in the form of duties and responsibilities. At the same time, it seems, it is necessary to pay attention to the specifics of the legal status of citizens serving sentences in educational colonies, who, firstly, are minors, i.e. do not have full legal capacity and need special care, protection and representation, and, secondly, are convicted of committing a serious or particularly serious crime, entailing isolation from society and certain restrictions and deprivation. Domestic legislation regulates in sufficient detail the peculiarities of the regime of serving sentences in the form of deprivation of liberty by minors, without determining the status of educational colonies. Who are they: educators, Trustees or only institutions of execution of punishments. Meanwhile, the correct understanding of the importance and role of the educational colony in the life of juvenile offenders in it, according to the author, will help to avoid a number of problems that objectively develop in institutions of this kind. From this point of view, the proposed topic is of interest not only for theoretical scientists, but for practitioners-employees of relevant institutions. It should be emphasized that there are no studies on this subject in the special literature. However, this circumstance can testify only about novelty of the given subject, but in any way about absence of the problem. It seems that the relevance and importance of a problem is not always measured by the number of studies devoted to it. Sometimes these its traits are manifest only under particularly careful consideration.

The Status of Arabic in Israel: Refiections on the Power of Law to Produce Social Change

2002 ◽  
Vol 36 (2) ◽  
pp. 5-39 ◽  
Author(s):  
Ilan Saban ◽  
Muhammad Amara
Keyword(s):  
Legal Status ◽  
Minority Group ◽  
Prima Facie ◽  
The State ◽  
French Language ◽  
The Status ◽  
Official Languages ◽  
State Of Affairs ◽  
Ethnic Nation ◽  
State Of Israel

AbstractThe status of Arabic in Israel gives rise to question. Israel is a rare case of an ethnic nation-state that grants the language of minority group with a legal status which isprima facieone of equality. Both Hebrew and Arabic are the official languages of the State of Israel. What are the reasons for this special state of affairs? The answer is threefold: historic, sociological and legal. In various ways the potential inherent in the legal status of Arabic has been depleted of content, and as a result of that, as well as other reasons, the socio-political status of Arabic closely resembles what you would expect the status of a language of a minority group in a state that identifies itself as the state of the majority group to be. This answer, however, is another source of puzzlement – how does such a dissonance between law and practice evolve, what perpetuates it for so long, is change possible, is it to be expected?We present an analysis of the legal status of Arabic in Israel and at the same time we proceed to try and answer the questions regarding the gap between the legal and the sociopolitical status of Arabic. We reach some of our answers through a comparison with the use of law to change the status of the French language in Canada. One of these answers is that given the present constellation in Israel, the sociopolitical status of Arabic cannot meaningfully be altered by legal means.

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.

scholarly journals Improvement of Tax Regulation Arrangements for the Russian Stock Market

2020 ◽  
Vol 8 (16) ◽  
pp. 556-570
Author(s):  
Andrei V Koren ◽  
Tatyana E Danilovskikh ◽  
Artem A. Pustovarov
Keyword(s):  
Stock Market ◽  
Income Tax ◽  
Securities Market ◽  
Tax Base ◽  
Public Offerings ◽  
Tax Legislation ◽  
The Status ◽  
Tax Benefits ◽  
Russian Stock Market ◽  
Financial Transactions

The paper discusses various options for taxation of transactions with securities issued by Russian companies. The study aims to solve the problem of low investor activity in the Russian stock market by transforming the current tax legislation. An assessment of the factors restraining the development of the primary public offerings market is given. The problems of the existing methodology for the formation of the tax base when calculating income tax and personal income tax on transactions with exchange-traded financial assets are analysed. A methodology for providing tax benefits and tax incentives for investors is proposed. An assessment of the effectiveness of tax benefits using an individual investment account is given. A comparative analysis of the amount of taxes paid is carried out depending on the status of an investor and the type of securities. A detailed description of the methods for calculating taxes on stocks, bonds and futures is given. The results of the study consist in substantiating theoretical and practical provisions that allow us to develop an effective mechanism for taxing financial transactions in the securities market. The need is theoretically substantiated and the significance of state support in the stock market for citizens of the Russian Federation is determined. Mechanisms are proposed for cancelling separate accounting for several types of tax bases. The main problems are found and ways to improve the mechanism of taxation of transactions made on the Russian stock market are developed.

scholarly journals LEGAL INSTITUTION FOR DEMOCRATIC CIVIL CONTROL OVER ACTIVITY OF SECURITY AND DEFENSE SECTOR OF UKRAINE: STATE-OF-THE-ART OF NORMATIVE LEGAL REGULATION

2021 ◽  
pp. 39-44
Author(s):  
V.L. Zolka
Keyword(s):  
Legal Status ◽  
Freedom Of Expression ◽  
Legal Regulation ◽  
The State ◽  
Legal Institution ◽  
Military Organizations ◽  
Military Administration ◽  
The Status ◽  
Control Institution ◽  
Public Monitoring

The article is dedicated to study the status of legal regulation of legal institution “Democratic civil control over activity of security and defense sector of Ukraine” and to substantiate the theoretical recommendation as regards improvement of military and security legislation. It has been proved that uncontrollable military organizations and law enforcing bodies of the state bring potential danger both individuals and society’s humanistic values. They are dangerous because of unbalanced mechanism of the democratic civil control. Disruption of containment mechanism and counterbalance in the power separation system in the state, usurpation of power by one person or group of people can paralyze not only power itself but other institutions of society. Subjects of state segments for democratic civil control turn to be the attendant bodies of political will by one person, the certain cover-up and justification of unlawful violation. Under those conditions the civil monitoring of institutions in the security and defense sector of Ukraine becomes inefficient. Their subjects experience limitations: such as access to information of law-enforcement authorities and military formations; implementation of freedom of expression.   Most of substantial reactions are left unattended by state jurisdiction and military administration. Their legal status also remains imperfect and deprived of real impact gears on the objects under control. It has been proved that in order to ensure efficiency of openness and transparency in activity of Security and Defense Sector it is required to implement the complex of organizational and legal measures such as an active elucidative campaign for the purpose of bringing to essentiality, goal, form and tools of public control over SDS and to consolidate new philosophy where the civil control will take leading place. The certain declaratory of the most mechanisms of civil control institution have been deduced herein. The means to improve situation in this field are proposed to be developed by participation of interested subjects both public administration, members of public monitoring and subsidiary objects of new special law. By its developing the negative and positive experience of civil control has to be taken into consideration. The other way to secure the effective mechanism of democratic civil control over SDS is to specify statutory norms for SDS in the law of Ukraine.  

scholarly journals ON THE CORRELATION OF ADVOCACY AND ENTREPRENEURSHIP

2021 ◽  
Vol 77 (4) ◽  
pp. 93-100
Author(s):  
Andrii Lapkin ◽  
Keyword(s):  
Legal Status ◽  
Entrepreneurial Activity ◽  
Scientific Article ◽  
Professional Activities ◽  
Tax Legislation ◽  
Domestic Legislation ◽  
Advocacy Activity ◽  
The Subject ◽  
Taxation System

The relevance of the topic of the scientific article is due to the development of the institution of the bar in Ukraine, in the process of which the issue arises about correlation between advocacy and entrepreneurship. This problem is not only theoretical, but also practical, since the determination of the legal status of an advocate as a subject of advocacy, as well as the taxation of this activity, depend on its solution. The purpose of the scientific article is to determine correlation of advocacy to entrepreneurial activity, as well as to resolve the issue of the possibility of combining these types of activities by an advocate. This problem is considered in two aspects: the possibility of a person combining advocacy activities with entrepreneurial activity and the possibility of carrying out entrepreneurial activity within the framework of advocacy activity. Based on the analysis of theoretical works and domestic legislation, it was concluded that the conduct of advocacy is compatible with any type of entrepreneurial activity. At the same time, Ukrainian law does not consider advocacy as an enterprise. The issue of taxation of advocacy is being considered. On the basis of tax legislation, it was concluded that advocates are considered to carry out independent professional activities, which excludes the application of a simplified tax system to them. The compliance of advocacy activity with the criteria of entrepreneurship was analyzed. The possibility of attributing advocacy to the types of entrepreneurial activity with preservation of specific tasks, guarantees and other features of advocacy activity is justified. This creates the basis for the possibility of taxing advocacy under in a simplified system. The delimitation of advocacy and entrepreneurial activity could remain only the subject of theoretical discussions, if not applied to the measurement of this problem relating to the approach to taxation of such activities. Consideration of advocacy as an entrepreneurial is more advantageous for lawyers, since it allows a simplified taxation system.

scholarly journals Political ideology in the legislation of the UkrSSR 1950–1960: anthropological aspect

2020 ◽  
pp. 128-137
Author(s):  
Muzyka Iryna
Keyword(s):  
Political Ideology ◽  
Legal Status ◽  
Decisive Role ◽  
Central Committee ◽  
The State ◽  
Entire Population ◽  
The Status ◽  
Post War ◽  
The Right ◽  
The Masses

In modern legal science, the anthropological approach that makes it possible to investigate, in particular, the orientation of the right to the human problem in law becomes of great relevance. In the perspective of legal anthropology, an important issue is the status of a person in the state mechanism (the place of the person in the hierarchy of values, the scope and guarantees of his rights and freedoms, the duties of the person) within the relation of state-centrism and anthropocentrism in the normative acts of the UkrSSR authorities of the post-war period. The draft Constitution of the UkrSSR in 1964 provided for a change in the legal status of the inpidual in the UkrSSR. For the first time in the history of "Soviet constitutional law" the concept of "freedom of the inpidual" was introduced, the whole complex of citizens' rights was revised, some new categories of rights were introduced, such as the supreme and fundamental human rights, the mechanism of their guarantees by society and the state was first laid. It was envisaged to consolidate various forms of direct exercise of political power by citizens, to create new forms of influence of citizens on the state power in general. Thus, in the early 1960s, the Soviet state had the potential to change qualitatively if the new UkrSSR Constitution was adopted. Therefore, the dismissal of MS Khrushchev from the duties of the First Secretary of the CPSU Central Committee and the Chairman of the Council of Ministers of the USSR appears to be conditioned, including, by the radical significance of the Constitutional project, which has never been adopted. It is possible to draw the following conclusion: in the period under study in the UkrSSR (as well as the USSR), the center of legal reality was not the person, but the norms of legal prescriptions of the state, formulated on the basis of political and ideological doctrine developed by the leadership of the CPSU – Communist Party. It is possible to characterize the status of a person under the legislation of 1950–1960 as a result of the implementation in the normative acts of political and ideological guidelines of the leadership of the CPSU – CPU. According to the communist ideology of that time, the life of society was regarded as the existence of the entire population of inpiduals, masses of people, and therefore the decisive role in the life of society belongs not to inpidual inpiduals, but to their entire population. This meant a significant overriding of the "necessary" relative to the "freedom" of man, that is, the interests of party-state leadership, collective interests over the interests of the inpidual; the non-recognition of the inpidual sovereignty of a person who was largely considered part of the collective subject – the "masses"; lack of reconciliation of interests of inpiduals and the state, which in many cases gave rise to conflict situations.

scholarly journals State and Prospects of Using the Сryptocurrency Derivatives

2020 ◽  
pp. 60-65
Author(s):  
Oleksandr Petruk ◽  
◽  
Oksana Novak ◽  
Keyword(s):  
Legal Status ◽  
Rapid Development ◽  
Developed Countries ◽  
Legal Framework ◽  
Legal Regulation ◽  
Intangible Asset ◽  
Financial Instruments ◽  
Spot Prices ◽  
Domestic Legislation ◽  
Futures And Options

The emergence and rapid development of the cryptocurrency market necessitated its organization and legal regulation. Today in Ukraine, businesses are allowed to record cryptocurrency as a financial asset (financial instrument / intangible asset), so cryptocurrency can be used by businesses and individuals as an investment. In developed countries, where the legal framework for the operation of cryptocurrencies has been created, new derivative financial instruments are emerging: Bitcoin futures and options on Bitcoin futures. The purpose of the article is to study the features of derivative financial instruments for cryptocurrencies and prospects for their use in Ukraine. The authors analyzed the peculiarities of the functioning of Bitcoin derivatives on Chicago Mercantile Exchange (CME). It has been established that both Bitcoin futures and options on Bitcoin futures are settlement contracts without the actual delivery of the underlying asset, and their value is formed depending on the spot prices for bitcoin. According to the results of the study, it can be argued that derivatives based on cryptocurrencies (bitcoin) are used mainly for speculative purposes, are highly volatile and high risk, require significant investment to participate in trading (compared to derivatives on traditional financial instruments) and do not involve any transactions with direct cryptocurrencies. Domestic legislation does not explicitly prohibit investments in cryptocurrencies and financial instruments derived from them, but does not determine the legal status of cryptocurrencies. National financial market regulators do not provide any guidance on valuation, accounting and cryptocurrency transactions to businesses, but only warn of the high risks of investing in cryptocurrencies.

scholarly journals Wolność religijna a nauczanie w szkole

2008 ◽  
Vol 51 (1-2) ◽  
pp. 211-227
Author(s):  
Paweł Sobczyk
Keyword(s):  
Public Schools ◽  
Religious Education ◽  
Religious Freedom ◽  
Legal Status ◽  
The State ◽  
Religious School ◽  
Parents And Children ◽  
Teachers And Students ◽  
The Status ◽  
The Relationship

In its individual and collective dimensions, religious freedom is a constitutional matter. It is one of the fundamental human rights, and defines the principles of the relationship between the state and churches and other religious organisations. Religious freedom remains closely connected with the concept of school education, the teaching of religion in kindergartens and public schools, the religious education of adults, religious practices of children and young people when on holidays, and religious schools. Among the specific issues are, above all, the legal status of religion teachers, the legal status o f religious school teachers and students, and the status of religion as a school subject. In his study, the author discusses the following issues: the concept and basis of religious freedom, the family, parents, and children as subjects o religious freedom, the state as a competence subject with regard to religious freedom, and the present problems and remarks de lege ferenda.

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