Modern aspects of law-economic regulations of service classification and identification for unshadowing the economy of Ukraine

2020 ◽  
pp. 112-130
Author(s):  
Maryana Melnyk ◽  
Ivan Zalutskyy

The article deals with the modern aspects of “shadowing” economy as socio-economic fact. The definition of “shadowing economy” is revealed not to be regulated by the legislative acts of Ukraine. Retrospective analysis of the legal regulation of the term “service” proves a diversity of modern interpretation of this category in the legal documents of Ukraine. Currently, the essence of the term “commerce service” is not regulated by any document. The results of the official integrated estimation of the size of the shadow economy do not show its real state and development tendencies by the types of economic activity differentiated according to the specific areas and types of services. The absence of a clear definition of the object of procurement, primarily the service sector, which leads to manipulation and inefficient use of funds is established to be one of the main factors determining the corruption risks in the system of public and sub-procurement. Nowadays, the State Classifier of Products and Services DK 016:2010 (SCPS) defined as the potential basis for industrial classification of products/services is a systematized summary of product names and services with their coding according to the hierarchical system of classification. The peculiarities and problems of implementing SCPS and the other classifications in the service sector are analyzed. The article proves that the State Statistics Service of Ukraine ignores methodologically SCPS as the ground for statistical classifications named “base for classifier conflicts” under stagnation of the national classification system, which preserves the risks of increased ‘shadowing’ in accounting and procurement and blocks the potentially transparent commercialization of services and their cumulative impact on socio-economic growth by different types of economic activity. The paper suggests the range of elements to be defined as integral elements of the legislative mechanism for the economy unshadowing in the service sector.

2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.


Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. S. Tupchiу ◽  
O. V. Zharun

The article analyzes the concept of "customs regime", characteristic features are formulated, main elements, goals and functions of customs regimes in the development of foreign economic relations. The classical classification of customs regimes under the Customs Code of Ukraine is substantiated. Based on the analysis, a position on the study concept is substantiated, the interpretation of the category "Customs regimes" is provided. The conducted research confirms that under the customs regime, we understand the set of customs procedures that establish the rules for moving goods through the customs border of Ukraine and their further use in order to ensure the interests of the state in the customs sphere. The functions of customs regimes are analyzed: fiscal, which finds its implementation in the collection of customs payments in order to ensure the financial interests of the state in foreign economic activity; stimulating, implemented by exempt from customs taxation and the use of non-tariff regulation, simplification of customs procedures in order to stimulate subjects of foreign economic activity, promoting the development of a national economy, etc.; protective, which involves the use of non-tariff regulatory measures and aims to protect the economic and other national interests of the state by introducing a licensing, quota and other non-tariff restrictions when placing goods in customs regimes; control - aimed at ensuring compliance with the norms of the current legislation of Ukraine in the customs sphere, which is implemented through specific methods and forms inherent in control in the field of public administration; the regulatory, purpose of which is to regulate the order of action when placing the goods in the customs regime associated with the direction of movement of goods through the customs border, the definition of the status of goods and operations with it, etc. According to the results of generalization, the study is substantiated by the classification of customs regimes, which includes: a) the main (import (issue for free circulation) and export) as customs regimes aimed at ensuring the state's financial interests in foreign economic activity; protection of its economic and other national interests; b) preferential customs regimes (transit, customs warehouse, free customs zone, temporary import of goods to customs territory and exports at its boundaries, processing in customs territory and abroad), the purpose of applying which is to stimulate the subjects of foreign economic activity of the state, development of the national industry, promoting international trade, economic relations and relationships in the humanitarian sphere; c) special customs regimes (Repimport, re-export, duty-free trade, destruction or destruction and refusal of the state) that are not provided for by the European Union's customs law and in its essence or are auxiliary, or such that define certain signs of goods.


2020 ◽  
Vol 13 (1) ◽  
pp. 71-84
Author(s):  
E.A. Grigor'eva ◽  
A.S. Buzhikeeva

Subject. This article deals with the issues of determining the market value of the trading business, taking into account a number of characteristics. Objectives. The article aims to develop certain provisions of the methodology and practice of evaluating the business of trading organizations, namely, taking into account the additional risk of inventory feasibility when calculating the discount rate. Methods. For the study, we used a systems approach, and the cognition, and economic and analytical research methods. Results. The article presents a three-tiered classification of stocks and a definition of risk based on the criteria for dividing stocks by purpose, degree of implementation, and shelf life in accordance with the scale. Based on the classification, the article offers certain recommendations for determining the discount rate when evaluating trading organizations, aimed at taking into account additional risk. Conclusions. Various evaluation procedures within the framework of traditional approaches and methods in relation to trading organizations do not take into account risk specific to this type of economic activity. The proposed methodology for calculating the discount rate for trade organizations takes into account the features of their functioning.


10.12737/5942 ◽  
2014 ◽  
Vol 8 (1) ◽  
pp. 1-6
Author(s):  
Разиньков ◽  
D. Razinkov ◽  
Михайлов ◽  
I. Mikhaylov ◽  
Михайлова ◽  
...  

In article the legislative base, which is the foundation of functioning of the state system of medical-social examination, is considered and analyzed. The questions of legal regulation of the state activity in the sphere of social policy concerning disabled people are discussed. The methods of sociological research and logical analysis of literature and official normatively-legal papers, being the basis of activity of the system of medico-social examination and sphere of giving to the invalids the equal with other citizens possibilities in realization of constitutional rights and freedoms, public welfare and establishment, are applied to the invalids as the measures of government support. In conclusions the emphasis is placed on need of carrying out radical restructurings for system of medico-social examination. It is offered to modify the existing classification of indexes of health and indexes, related to the health taking into account the socio-economic, climatic and other features; to strength the control of execution of government programs in the medico-social sphere; to modify the traditional classification of groups of disability; to change a way of features accounting of disabled people with various functional violations proceeding from a complex assessment of dysfunction of the neuro-physiological and psycho-physiological statuses; to use the innovative technologies of diagnostics, treatment, rehabilitation in correction of the functional violations with taking in mind not only the nosologic group of disease, but by an individual approach.


Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law


Author(s):  
D. Kondratenko

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.


2020 ◽  
Vol 28 (3) ◽  
pp. 597-607
Author(s):  
Anna Yu. Pak

The article offers a classification of types of economic security and separately identifies foreign trade security as the most important element of the states economic security in the context of global escalation of trade contradictions in international trade. The essential characteristics of foreign trade security, characterized by permanent external influence, are revealed. Based on the identified features and characteristics, the definition of foreign trade security is given as a state of protection of exports and(or) imports from threats caused only by external influence, but not internal, in contrast to other types of economic security. It is shown that it is impossible to achieve the state of full provision of foreign trade security of the state in the conditions of participation in international economic relations. To resolve the contradiction between the goal of maximizing the effect of foreign trade activities and the simultaneous need to ensure security, we propose the formation of a scientifically-based system for ensuring foreign trade security and identify its main constituent elements.


2019 ◽  
Vol 7 (5) ◽  
pp. 1188-1192
Author(s):  
Viktor M. Zaharov ◽  
Oleg V. Bykhtyn ◽  
Ivan I. Gulyaev ◽  
Natal'ya V. Shevchenko ◽  
Maksim V. Selyukov ◽  
...  

Purpose of the study: This article deals with the renovation system of reproduction of professional potential and provides a definition of this concept. Methodology: The study uses the methods of dialectical contradiction, the ascent from the abstract to the concrete, structural-functional and comparative analysis, theoretical modeling and generalization. Primary sociological information is collected through a questionnaire survey, document analysis, free interview, and observation. Methods of grouping and classification of empirical data, qualitative analysis of factors are also used. Results: the renovation system of reproduction of the professional potential of a state municipal government involves the diagnosis of its problems with the aim of determining the ways of their resolution. The conducted diagnostics identified six groups of actual problems, namely lack of professionalism, the disintegration of indicators of individual and institutional efficiency, the imperfect system of training and advanced training of managerial personnel, the weak motivation of their professional development, inefficient use of professional potential, and passive personnel policy Applications of this study: This research can be used for the universities, teachers, and students. Novelty/Originality of this study: In this research, the model of Diagnostics of Problems of Reproduction of Professional Potential of the State and Municipal Management as a Precondition of Its System Renovation is presented in a comprehensive and complete manner.


Author(s):  
O.A. Kolotkina ◽  

The article deals with the issues related to the definition of the essence, role and meaning of legal definitions in the regulatory legal regulation of national security. The author emphasizes the uniqueness of the phenomenon of national security, which acts as a guarantor of ensuring the national interests of the state, society, and the individual and as a basis for the unhindered implementation of the strategic national priorities of the state. It is possible to ensure these interests and implement strategic priorities by creating an effective legal regulation that includes various legal means, as well as regulatory requirements. An important role in the regulatory legal regulation is played by legal definitions, which contain definitions of concepts that act as integral elements of the legal basis for ensuring national security. It is indicated that legal definitions of concepts are generally binding and contribute to the formation of a single legal space. It is stated that the current Federal Law «On Security» does not contain a legislative definition of key concepts in the field of national security. The article raises the problem of unification of the conceptual and categorical apparatus in the field of ensuring national security, through the adoption of fundamental documents of strategic planning. The author attempts to evaluate the legal definitions in the field under consideration in terms of their universality and industry affiliation, the problems of the completeness of their textual expression, as well as the state policy implemented in the field of national security. The author proposes the formulation of the concept «national security», which could become the basis for adjusting the legal definitions of certain types of national security, enshrined in legislative acts and strategic planning documents. The functions of legal definitions in the regulatory legal regulation of national security are identified and disclosed.


Author(s):  
Iu. K. Tsaregradskaya

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.


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