scholarly journals CUSTOMS SPACE OF UKRAINE: PROBLEM ASPECTS AND PRAGMATISM OF THEIR SOLUTION

2021 ◽  
pp. 40-46
Author(s):  
Halyna Sydor ◽  
Uliana Savkiv ◽  
Uliana Andrusiv
Keyword(s):  
Law Enforcement ◽  
World Economy ◽  
The State ◽  
Economic Research ◽  
The Political ◽  
Graphical Display ◽  
Specialized Training ◽  
Internet Resources ◽  
Economic Transformations ◽  
General Scientific

Introduction. The need to find theoretical and practical ways to solve the problematic aspects of the formation of the customs space of Ukraine in the context of social and economic transformations becomes important. Given the political and economic situation in our country, an important component of the implementation of effective customs policy should be to determine its directions on the basis of the principles of foreign economic activity, the priorities of the strategy of economic development of the state. Methods. General scientific techniques and methods of economic research were used in the process of writing the article. The theoretical and methodological basis of intelligence is the analysis of scientific works of domestic and foreign scientists on the study of problematic aspects of the customs space of Ukraine, Internet resources. The article uses general and special research methods, in particular: general scientific and special – to ensure the achievement of this goal; dialectical, abstract and logical methods of analysis – to substantiate theoretical positions and conclusions. Techniques for graphical display of results are used. Results. The article systematizes the problematic aspects of the formation of the customs space of Ukraine and formulates recommendations on the pragmatism of their solution in modern conditions. Emphasis is placed on the need to strengthen cooperation between law enforcement and customs authorities in order to reduce the risk of the customs space of Ukraine. Customs officials are invited to undergo specialized training and pre-training conducted by the Department of Specialized Training and Cynological Support, as in the period of global transformations the world economy sets new requirements for those institutions whose employees are responsible for the security of the countrys customs space. The consequences of problematic aspects of the formation of the customs space of Ukraine are outlined. Discussion. Further research will focus on studying the state of spatial asymmetry of the customs space of Ukraine in the context of identifying opportunities and prospects for its balancing and improving efficiency. Keywords: customs space, customs environment, customs climate, customs policy, smuggling, violation of customs rules.

Law enforcement practice of judicial authorities on tax disputes

2021 ◽  
pp. 550-563
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Russian Federation ◽  
The State ◽  
Effect Relationship ◽  
General Scientific ◽  
The Russian Federation ◽  
The Law ◽  
Qualitative Characteristics ◽  
State Body

We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, their quantitative and qualitative characteristics. We conclude that the emergence of disagree-ments between taxpayers and the state body when resolving the issue of the legality of their actions (inaction), as well as the legality of a non-normative legal act is the main reason for the formation of law enforcement practice in tax disputes. During the passage of all stages of the application of the law, it is also necessary to establish the existence of a cause-and-effect relationship between the actions of the taxpayer and the resulting consequences. The main points of this process go through several stages. We define the main directions of the law enforcement practice of courts in tax disputes.

scholarly journals THE PEOPLE AND THE STATE AUTHORITIES: THE ANALYSIS OF THE INTERACTION AND COOPERATION IN THE THEORETICAL LEGACY V. N. LESHKOV

2018 ◽  
Vol 6 (3) ◽  
pp. 26-30
Author(s):  
Тимур Чукаев ◽  
Timur Chukaev
Keyword(s):  
Civil Society ◽  
Law Enforcement ◽  
Public Administration ◽  
The State ◽  
First Century ◽  
Legal Research ◽  
Methodological Basis ◽  
The People ◽  
General Scientific ◽  
The Law

The Article is devoted to the theoretical and legal heritage of the prominent Russian lawyer Vasily Nikolaevich Leshkov (1810–1881), his ideas about society as a subject of public administration, about the interaction of civil society and the police as subjects of the implementation of the law enforcement function. The methodological basis of the research is general scientific (historical, systemic, functional) and special (formal-legal, historical-legal, comparative-legal) methods of legal research. A theoretical legacy, V. N. Leshkov, which contemporaries did not understand, and the descendants of the forgotten, to comprehend the researchers in the twenty-first century.

Introduction

2018 ◽  
pp. 1-22
Author(s):  
Gilles Dorronsoro ◽  
Olivier Grojean
Keyword(s):  
The State ◽  
Ethnic Identities ◽  
The Political ◽  
Left Wing ◽  
Religious Identities ◽  
Relative Value ◽  
Economic Transformations ◽  
Rural Exodus

This introductory chapter provides an overview of identity and identity hierarchies, identifying the three ways in which hierarchies are transformed. The rapid and even brutal transformation of identity hierarchies, a common feature in the countries studied here, is based on three dynamics: a revolution in which the center redefines the reference identity, socio-economic transformations increasing the level of interaction and competition, and moral shocks or changes to the regimes of subjectification. The brutal denaturalization of group hierarchies occurs when the state instigates a new relative value of religious or ethnic identities in the aftermath of a revolution. Moreover, migrations, rural exodus, and the redefinition of ethnic skills in industrialized modes of production all transform the value of identities. Lastly, the shift from the left-wing “revolutionary idea” to Islamism brings with it new regimes of subjectification, placing religious identities at the center of the political stage and of individuals' identifications.

DESCRIPTION OF THE PROCUREMENT OBJECT BY THE STATE CUSTOMER

2021 ◽  
Vol 7 (3) ◽  
pp. 131-143
Author(s):  
Grigorij B. DOBRETSOV
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Scientific Research ◽  
The State ◽  
Legal Responsibility ◽  
Methods Comparison ◽  
Expert Assessments ◽  
General Scientific ◽  
Comparison And Analysis

The legislation on the contract system does not have the definitions of “procurement object”, “technical task”, “lot”, which are widely used in procurement activities by state and municipal customers. With the formation of these substances, customers begin to organize procurement activities. The purpose of this work is to develop systemic rules for the formation of the procurement object in accordance with the norms of the legislation on the contract system and law enforcement practice. The work used general scientific research methods, comparison and analysis, and the method of expert assessments. The regulatory legal acts in the field of procurement were used as of 02 July 2021, including those that come into force from 01 January 2022. The concept of the terms “lot”, “object of procurement” is given, the requirements that are established for the description of objects in the legislation on the contract system are explained: how to describe the product and what should be indicated in the description. The main requirements for the formation of lots in order to protect competition are named. The legal responsibility norms for violations of the purchase objects description are given. It is indicated on what it needs to pay attention while checking the prepared description of the procurement object.

scholarly journals Genesis of the Institute of Interaction of the State Border Guard Service of Ukraine with Other Law Enforcement Agencies

2019 ◽  
Vol 75 (4) ◽  
pp. 38-42
Author(s):  
І. І. Baidyuk
Keyword(s):  
Law Enforcement ◽  
The State ◽  
Legal Basis ◽  
Law Enforcement Agencies ◽  
Historical Aspects ◽  
Security And Protection ◽  
Scientific Cognition ◽  
Legal Method ◽  
Joint Forces ◽  
General Scientific

The article is focused on the research of historical aspects of interaction between the State Border Service of Ukraine with other law enforcement agencies of Ukraine, which is conditioned by the importance of the tasks assigned to the State Border Service of Ukraine on the security and protection of the state borders, especially in the current conditions of integration of the state into the European space, by reforming a number of law enforcement agencies of Ukraine, the creation of new law enforcement structures and, accordingly, the need to improve existing or establish new cooperation mechanisms of interaction between the above entities. Both general scientific and special methods of scientific cognition made possible to achieveg the set goal and objectives of the study. The central method of the research was the historical and legal method, which allowed to reveal both the historical aspects and the legal basis of interaction of the State Border Service of Ukraine with other law enforcement agencies at different stages. The peculiarities of the interaction of the state border protection agencies with other state entities have been clarified since the V century, when the need for the protection of state borders was first realized and the relevant agencies were created. The author has determined law enforcement agencies that interact with the State Border Service of Ukraine nowadays and the legal basis of such interaction. Particular attention has been paid to the specifics of carrying out interaction of the State Border Service of Ukraine with other law enforcement agencies within the framework of the special border operation “Border”, as well as on the territory of the operation of the joint forces.

scholarly journals MODELING OF EXPENDITURE OF THE INCLUSIVE HIGHER EDUCATION INSTITUTION

2018 ◽  
pp. 78-88
Author(s):  
Marian TRIPAK
Keyword(s):  
Higher Education ◽  
Social Development ◽  
Cost Savings ◽  
Education Institution ◽  
The State ◽  
Economic Research ◽  
Higher Education Institution ◽  
General Fund ◽  
General Scientific ◽  
Methodological Aspects

Purpose. The logic chains of primary importance in planning of the relevant expenses, which had been called to influence positively to the social development of the college are processed. The directions of budget savings in the college are determined. Methodology of research. The article uses modern general scientific and special methods of economic research, in particular: a systematic approach – when studying the connections between phenomena and processes of analysis of the financial state of the inclusive institution; statistical analysis – in determining the dynamics, structure of financial resources of the inclusive institution of higher education in the context of general and special funds; dialectical and abstract-logical – when conducting theoretical generalizations and forming conclusions. Results. The author’s own methodological aspects are developed with the help of mathematical modeling in relation to optimization of the structure of the college general fund budget expenditures in conditions of their effective implementation, taking into account the features of socio-cultural, health and rehabilitation society. Therefore, for the effective redistribution of the funds of the general fund of the college, we use a mathematical model, which defines the main factors of the activity of the higher education institution in conditions of socio-cultural and recreational rehabilitation. As outcome indicators, the frequency of "desirable and undesirable" factors that characterize the state of functional classification of cost estimates, as well as their correlation to the amount involved in expenditure estimates, that is, intensity indicators are offered. Thus, the logic chains of the general fund structure are determined, which should positively influence on the state of social development of the inclusive higher education institution. Conclusions. Taking into account the above-mentioned methodology, about 7 thousand UAH of funds of the general fund of the college budget are saved. The same marginal cost savings can be achieved through the support of funding for educational, club activities work and physical education rehabilitation, which should actively generate a program of the development of social activities of college students.

scholarly journals MIĘDZY KONIECZNOŚCIĄ A MOŻLIWOŚCIAMI – PRZEKSZTAŁCENIA W RESORCIE SPRAW WEWNĘTRZNYCH W OKRESIE TRANSFORMACJI USTROJOWEJ W POLSCE; ASPEKTY ORGANIZACYJNO-PRAWNE

2016 ◽  
Vol 11 (3) ◽  
pp. 221
Author(s):  
Piotr Majer
Keyword(s):  
Law Enforcement ◽  
The State ◽  
The Political ◽  
Public Order ◽  
Political Transformation ◽  
Political Transformations ◽  
Security Service ◽  
State Administration ◽  
Internal Affairs ◽  
State Protection

BETWEEN THE NECESSITY AND CAPABILITIES – TRANSFORMATIONS IN THE INTERNAL AFFAIRS DEPARTMENT DURING THE POLITICAL TRANSFORMATION; THE ORGANIZATIONAL AND LEGISLATIVE ASPECTS Summary The reconstruction of the Ministry of Internal Affairs was a very important task in the process of political transformations initiated in Poland in 1989. This postulate, made under the provisions of the statutory law, was materialised in 3 resolutions adopted by the Parliament on 6 April 1990. Pursuant to the provisions of those resolutions , the internal affairs minister was deprived of his law enforcement powers, becoming solely the supreme body of state administration implementing national policies in the area of state protection, security and public order. The above functions were transferred to the respective agencies reporting to the minister. In the successive resolutions adopted on 6 April 1990, the Parliament set forth the powers and organisational principles of two such agencies – the Police and the State Protection Office. The above began operations on 10 May 1990 when the said resolutions came into force. In the final part of the article, the author discusses the controversy surrounding the drafting of the above resolutions, including staff affairs relating to the winding up of the Security Service and the Citizens’ Militia.

scholarly journals SOCIO-POLITICAL ACTIVITY OF THE PEASANTRY OF UKRAINE IN 1917

2021 ◽  
pp. 193-213
Author(s):  
Yulia Pasichna ◽  
Yuriy Zemskyi
Keyword(s):  
Land Tenure ◽  
The State ◽  
Political Life ◽  
Political Activity ◽  
The Political ◽  
Political Processes ◽  
Active Subject ◽  
Scientific Analysis ◽  
General Scientific ◽  
The Government

Summary. The purpose of the study is to research the causes, nature, and features of the socio-political activity of the Ukrainian peasantry in 1917. Research methodology. The study is based on the principles of historicism, comprehensiveness, objectivity, and systematicity. During the study of this topic, the authors used general scientific (analysis, synthesis, elements of the statistical method) and special-historical (problem-chronological, historical-typological, historical-systemic) research methods. The scientific novelty lies in the substantiation of the thesis concerning the fact that the peasantry became an active subject of socio-political processes in 1917 in Ukraine. Conclusions. The changes that took place in early 1917 in the political life of the state became a catalyst for the active actions of the peasantry, which required radical changes in land tenure/land use. The agrarian problem worsened during 1905–1907 and in 1917 detonated an explosion of socio-political activity of the peasantry. It was expressed in the speeches of the peasantry, the organization of peasant congresses, the creation of peasant organizations, the involvement of workers and soldiers in speeches, etc. During 1917 the socio-political activity of the peasantry underwent changes. The end of 1917 was marked by its strengthening, which forced the government to take into account the needs of the peasantry as an active participant in the socio-political life of the state.

scholarly journals Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine

2019 ◽  
Vol 87 (4) ◽  
pp. 152-161
Author(s):  
O. V. Sidorenko
Keyword(s):  
Law Enforcement ◽  
The State ◽  
State Agencies ◽  
Law Enforcement Agencies ◽  
Legal Principles ◽  
Scientific Cognition ◽  
Secret Service ◽  
Logical Method ◽  
General Scientific ◽  
Fiscal Law

The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post. The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies.

scholarly journals FUNCTIONS OF THE STATE AND LAW ENFORCEMENT: THE SEARCH FOR RELATIONSHIPS IN THE SYSTEM OF PUBLIC ADMINISTRATION

2021 ◽  
Vol 04 (02) ◽  
pp. 10-23
Author(s):  
Yevdokymov Viktor Yevdokymov Viktor ◽  
Grytsyshen Dymytrii Grytsyshen Dymytrii ◽  
Malyshev Kostiantyn Malyshev Kostiantyn
Keyword(s):  
Law Enforcement ◽  
Public Administration ◽  
Social Relations ◽  
State Policy ◽  
The State ◽  
Theory And Practice ◽  
The Political ◽  
Political Function ◽  
Political Economic ◽  
Enforcement Activity

The theoretical basis for the formation and implementation of state policy in the field of law enforcement is the justification of its place in the context of the implementation of the function of the state and ensuring the appropriate level of security. The functions of the state are the category that determines the directions of its development and transformation in general and individual components in particular. "The question of the functions of the state remains one of the most important issues in the theory and practice of state formation. They play an important role in the implementation of public policy, because without influencing certain social relations, the state is not able to solve the problems facing it and achieve its goals. A special place is occupied by the political function - fundamental for the implementation of other functions of the modern state "[8, p. 23] The functions of the state are always aimed at ensuring the appropriate level of its security in general and individual elements in particular. Accordingly, law enforcement activity determines both the actual law enforcement function of the state and ensuring the implementation of others related to the implementation of public administration decisions in various spheres of public life. "The study of the functions of a democratic, social, legal state provides an opportunity to reveal its democratic potential and contributes to a deeper understanding of the mechanism of state interaction with other structures of society in solving the most important political, economic, social, cultural, ideological and environmental problems. The solution of these problems largely depends on the effectiveness of the internal functions of the Ukrainian state, their financial, organizational and legal support, deepening political and legal reform, the introduction of European-style democracy "[11, p. 222]. Keywords: state policy, law enforcement activity, functions of the state, public administration.

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