scholarly journals Advantages and disadvantages of the current state of the administrative and legal regulation of tax subsidiaries in Ukraine

Social Law ◽  
2019 ◽  
pp. 125-131
Author(s):  
S. Liskov

The article deals with the current state of administrative and legal regulation tax service entities in Ukraine. The aim is to analyze the advantages and disadvantages of such regulation. It gives a detailed analysis of legislation and practice of activity of tax service entities in Ukraine. The problems of administrative and legal regulation are investigated and the main way of their solution. The paper gives valuable information about changes in the Ukrainian legislation on the powers, social guarantees and legal responsibility of tax authorities. Discussed in the article issue can be used as a strategy to improve the administrative and legal regulation of the activities of such state bodies. The article is of great help to legislative and executive power for the development of legal acts.

Social Law ◽  
2019 ◽  
pp. 42-47
Author(s):  
V. Gavriluk

The article deals with the social protection of public service workers. The aim is to find out advantages and disadvantages of modern legal regulation of social protection of public service workers. Revealed that the social protection of public service workers varies depending on the category of such employees and the direction of public service activities. The paper highlighted the need for improved social protection for public service employees by creating common and uniform rules of law on the principles and criteria for providing such protection. Discussed in the article advantages and disadvantages of the current state of social protection of public service workers can be used as the basis of strategy to improve the work of legislative and executive power in Ukraine.


2019 ◽  
Vol 1 ◽  
pp. 71-79
Author(s):  
Iryna Siuiva

The article deals with the peculiarities of legal regulation of handling of farm animals during slaughter. On the basis of the analysis of Ukrainian legislation and international legislation, the requirements for the transportation of animals have been determined, taking into account their biological, species and individual characteristics, as well as the primary processing of animals and products obtained by slaughter. In the article particular attention is paid to the subject composition of the studied legal relations, the problems of applying humane methods of slaughter of farm animals and certain issues of legal responsibility in the sphere of handling animals during slaughter in Ukraine. The state of development of slaughter economy of producers of agrarian sector of Ukraine was studied. An estimation of the current state of functioning of slaughter points in Ukraine was carried out. Based on the generalization of the world and domestic experience, the directions of their development were proposed as a component of the market infrastructure. The conclusion was made about the need for the development of slaughter stations as an alternative to home slaughter of livestock intended for sale. The advantages and disadvantages of the prohibition of selling meat from home slaughter of livestock were analyzed. The ways of improving the system of state control in the field of food safety were proposed taking into account the requirements of the European Union and the socio-economic situation in Ukraine.


Author(s):  
І. Андрущак ◽  
В. Марценюк ◽  
I. Андрощук ◽  
В. Чудовець ◽  
М. Потейчук

The article discusses the current state of application and development of cloud computing, the main advantages and disadvantages of their use in the states, enterprises and in scientific activity. The standards, regulations and guidance documents in the field of cloud computing information security are developed and analyzed, developed by the Cloud Security Alliance (CSA), the European Network and Information Security Agency (ENISA) and the National Institute of Standards and Technology (NIST), and the results of a detailed analysis of the issues information security in the cloud.


2020 ◽  
Vol 2 (4(106)) ◽  
pp. 123-129
Author(s):  
Д. А. Миколаєць

The relevance of the article is that today, the use of electricity is an integral part of life and supports the normal implementation of the state social function, the function of protecting independence and territorial integrity. It is extremely important that the administrative and legal regulation of relations in the field of electricity meets modern socio-economic conditions, is independent of political factors and especially outside the legal and corrupt. The study of the current state of administrative and legal regulation of relations in the field of electricity will clarify the level of compliance and ways to improve the effectiveness of such regulation, its relevance. The article states that the distribution of electricity was not separated from the supply of electricity, which later led to the emergence of several energy supply companies in one area through the privatization of uncontrolled local networks, which were on the balance of enterprises in other industries (eg coal and metallurgy) , or through the alienation for debts of networks that were part of the regional energy supply company. In addition, methodological tools have been identified that determine the movement of the system of state regulation of the electricity sector. It is shown that in the conditions of the developed electricity market administrative-command management methods can be applied in fact only to state companies, in particular NEC "Ukrenergo" in terms of allocation of system operator and corporatization of the enterprise, which will transmit electricity through main and interstate networks. It is concluded that the current state of administrative and legal regulation of relations in the field of electricity is unstable, which is caused by the process of its reform. Positive aspects of the current situation include approaching market conditions, increasing proliferation of alternative and renewable energy sources and legislative encouragement of such activities, and the activities of authorized bodies have been improved, especially with regard to the administrative powers and tasks of the Regulator. At the same time, administrative and legal regulation should be aimed at meeting the needs of the population, especially the use of land for electricity, pricing, joint activities of authorized bodies. It should be emphasized that the existing shortcomings of administrative and legal regulation of relations in the field of electricity can be eliminated only comprehensively and consistently.


2021 ◽  
Vol 80 (1) ◽  
pp. 93-100
Author(s):  
В. В. Носов ◽  
І. А. Манжай

The analysis of separate tools for the visualization of movement of cryptocurrency values, and also identification of users who carried out the corresponding transactions has been carried out. The advantages and disadvantages of cryptocurrency from the point of view of offenders and law enforcement agencies have been studied. The main directions of using cryptocurrency in a criminal environment have been determined. The current state and perspectives of normative and legal regulation of cryptocurrency in Ukraine have been analyzed. Theoretical principles of cryptocurrency functioning have been studied. The basic concepts used in this area have been revealed. The properties of cryptocurrency have been described. The mechanism of its issuance of guaranteeing pseudo-anonymity while working with cryptocurrency has been outlined. Some features of blockchain technology and formation of cryptocurrency addresses have been revealed. It has been noted that one of the first and most well-known cryptocurrency is bitcoin. The format of bitcoin address presentation has been described. It has been emphasized that bitcoin wallet software can operate with any number of addresses or each address can be served by a separate wallet. The technology of mixing transactions and the method of increasing the anonymity of CoinJoin have been described. The authors have revealed the possibilities of separate services intended for the analysis of cryptocurrency transactions (Maltego, Bitconeview, Bitiodine, OpReturnTool, Blockchain.info, Anyblockanalytics.com, Chainalysis, Elliptic, Ciphertrace, Blockchain Inspector). The process of risk assessment and construction of visual chains of cryptocurrency transactions has been demonstrated on the example of the “Crystal Expert” service. Different types of bitcoin addresses’ holders and risk levels have been described. The main and additional investigation tools used on the “Crystal Expert” platform have been revealed. Based on the conducted analysis, the authors have defined the main tasks for law enforcement agencies at the current stage of development of cryptocurrency. The basic requirements for tools designed for cryptocurrency analysis have been outlined. The authors have suggested some measures of law enforcement agencies’ respond to threats related to cryptocurrency.


2019 ◽  
Vol 7 (1) ◽  
pp. 30-33
Author(s):  
Simona Jaculjaková ◽  
◽  
Lukáš Trnka ◽  
Stanislava Turská ◽  
Iwona Rybicka

The article deals with the issue of Smart City concept in the capitals of the V4 countries. We have defined technical terms that are related to the issue. In the analysis of the current situation, we focused on individual areas in which the Smart City concept services are provided. Based on the analysis of the current state, we have concluded. The most frequently used applications in V4 capitals are those belonging to the three areas studied. These areas include transport, ecology and re-al-time services. We compared the individual applications provided to citizens in the capitals of the V4 countries. These applications are included in the three mentioned areas of the Smart City concept. Based on a detailed analysis, we defined the advantages and disadvantages of the three most used areas of the Smart City concept.


2018 ◽  
Vol 5 (2) ◽  
pp. 152-162 ◽  
Author(s):  
Nazar Shparyk

The article analyzes the main provisions of the new Law of Ukraine “On Environmental Impact Assessment”. The terminology, procedure and mechanisms for environmental impact assessment are described. The possible problems that the parties will face in practice undergoing an environmental impact assessment procedure are reflected. The advantages and disadvantages of the new Law are highlighted and possible problems in the implementation of the norms of the Law are analyzed.


2021 ◽  
Vol 11 (5) ◽  
pp. 307-348
Author(s):  
V.V. ARGUNOV

The article analyzes the general theory of judicial knowledge and proof, its capabilities and implementation in the consideration and resolution of cases of special proceedings in civil, arbitration, administrative proceedings. The approaches to cognitive and evidentiary activities in controversial (claim) and indisputable (special) proceedings are compared. The author considers the original system of collecting, presenting and evaluating evidences, created in the field of voluntary jurisdiction in the countries of civil law, its advantages and disadvantages in comparison with the national tradition of the unity of legal regulation of judicial knowledge and proof. An overview of the current state of the doctrine and practice of proving in special proceedings is given, an opinion is expressed about the need to refine the general provisions on proving in special proceedings. The prospects for the normative establishment of the limits of judicial research in terms of the volume of facts and the depth of their knowledge are outlined. It is stated that in cases of special proceedings, the “standard of proof” has always been higher in comparison with cases of claim proceedings. A number of new rules for establishing the circumstances of cases and proving are proposed: the priority of direct personal perception of the judge in the cognition of facts that are important for the case before proving them; freedom of means of evidence – the ability to use information about the circumstances of the case without restrictions on its sources (means of proof); freedom in choosing the rules for extracting information from a source (means of proof); different regulation of the burden of confirmation and the burden of proof.


2021 ◽  
Vol 8 (1) ◽  
pp. 53-58
Author(s):  
Dmitrii A. Shevelko

The article analyzes features of the legal regulation of national and federal projects. More than three years have passed since their approval, which forms the basis of this analysis. The purpose of the study was to determine the current state of legal regulation of national projects, including expert assessments from the scientific community. Within this framework, a hypothesis was proposed about legal gaps that affect the implementation of national goals and projects. The objectives of the study are to identify the advantages and disadvantages of regulating national projects and to compare them with the May decrees of the President of Russia and state programs. The results revealed positive and negative trends in the current legal status of national projects. On the one hand, the author draws attention to the repetition of mistakes in the implementation of the May decrees of the President of Russia and state programs. In particular, the regulatory legal acts do not define the procedure for calculating the financial security of the projects. As a result, they risk failure to achieve their national goals. Systematic problems with the implementation of strategic planning documents indicate a lack of analysis of their shortcomings. At the same time, the methodology for developing new documents could be adjusted within the frameworks. On the other hand, the advantages of legal regulation are also revealed. Among them are the allocation of regulations outside the BC of the Russian Federation, the acceleration of bureaucratic procedures, a minimum list of regulatory legal acts, and expanded powers of the curators. The main drawback was the failure to consolidate the process of preparing a financial justification for the expenditure of national projects (federal projects). At the same time, this disadvantage leads to the risk of leveling all the positive elements of the legal regulation model.


Author(s):  
A.L. Borenstein

One of the key tasks facing the state in any historical period is the task of ensuring the country’s defense. The security of the population, first of all, depends on its timely, proper and high-quality execution, in connection with which the obligation to undergo military service is enshrined at the constitutional level in the overwhelming majority of states. The Russian Federation is not an exception either, which not only prescribes military service in its main law, but also provides for measures of legal responsibility for non-compliance. In recent years, the sphere of administrative and legal regulation of military registration has undergone significant legislative changes, which indicates the presence of a number of problems and difficulties in it, determines the relevance of the chosen topic and requires its careful study.


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