scholarly journals Peculiarities of using tax compliance tools at enterprises engaged in foreign economic activities

2021 ◽  
pp. 5-8
Author(s):  
Yuliia CHYRKOVA ◽  
Mariana BORTNIKOVA
Keyword(s):  
Control System ◽  
Tax Compliance ◽  
Legal Regulation ◽  
The European Union ◽  
Economic Activities ◽  
Compliance Control ◽  
Public Authorities ◽  
Financial Investment ◽  
The Status ◽  
Single Standard

Introduction. It is established that unpredictability of the external environment, complicating the structure of operational, financial, investment processes, necessity of functioning under the sanctions regime and the growing risks of cyber fraud actualize the question of using tax compliance at enterprises, the subjects of foreign economic activities (FEA). International and national theorists and practitioners think the system of compliance control is an effective alternative to further complicating and increasing the number of regulatory and non-regulatory acts in the field of control over the activities of the organization. Purpose. The legislator makes attempts to stimulate law-abiding behavior of the participants of FEA, gives “white” companies significant advantages. Foreign trade organizations also have interest in reduction of costs, related to the interaction with public authorities. It is found that meeting the expectations of both legal entities and the state contributes to the fundamentalization of the compliance control system. Classification of FEA participants takes place considering their tax and customs reputation. It is resumed, that such classification is necessary for providing maximum customs simplifications for conscientious FEA participants (granting the status of an authorized economic operator). Results. The process of implementation of compliance control over the FEA participants is considered as a way to get gain the trust of control and supervisory authorities, ability of company to get on the ”white” lists of customs authorities, thereby increasing the efficiency of customs operations. It is summarized that constant changes in legal regulation, growing the role of reputation and significant number of cases of fraud on the part of counterparties necessitate the introduction of the compliance control system in the activities of organizations engaged in FEA. The mentioned system of control allows the FEA entites to buy significant benefits, especially in the conditions of intense competition with analogic organizations in the member states of the European Union. Conclusion. The effects for FEA participants from tax compliance have been identified as follows: implementation of customs operations in as much as possible short terms and with minimum expenses; minimization of costs for the implementation of customs operations while ensuring the rules established by customs legislation; obtaining the status of a law-abiding FEA participant; reduction of risks arising from the implementation of FEA; reducing the number of inspections by supervisory authorities; emergence of a single standard of implementation of FEA; application of electronic methods for declaring goods.

Euratom and Brexit: Could the United Kingdom Maintain One Foot in the European Union? Current Scenarios and Future Prospects of British withdrawal from the EAEC

2018 ◽  
Vol 18 (2) ◽  
pp. 134-151
Author(s):  
Andrea Circolo ◽  
Ondrej Hamuľák
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Independent Solution ◽  
Legal Regulation ◽  
The European Union ◽  
The United Kingdom ◽  
The Status ◽  
Long Time ◽  
Energy Community ◽  
The Impact

Abstract The paper focuses on the very topical issue of conclusion of the membership of the State, namely the United Kingdom, in European integration structures. The ques­tion of termination of membership in European Communities and European Union has not been tackled for a long time in the sources of European law. With the adop­tion of the Treaty of Lisbon (2009), the institute of 'unilateral' withdrawal was intro­duced. It´s worth to say that exit clause was intended as symbolic in its nature, in fact underlining the status of Member States as sovereign entities. That is why this institute is very general and the legal regulation of the exercise of withdrawal contains many gaps. One of them is a question of absolute or relative nature of exiting from integration structures. Today’s “exit clause” (Art. 50 of Treaty on European Union) regulates only the termination of membership in the European Union and is silent on the impact of such a step on membership in the European Atomic Energy Community. The presented paper offers an analysis of different variations of the interpretation and solution of the problem. It´s based on the independent solution thesis and therefore rejects an automa­tism approach. The paper and topic is important and original especially because in the multitude of scholarly writings devoted to Brexit questions, vast majority of them deals with institutional questions, the interpretation of Art. 50 of Treaty on European Union; the constitutional matters at national UK level; future relation between EU and UK and political bargaining behind such as all that. The question of impact on withdrawal on Euratom membership is somehow underrepresented. Present paper attempts to fill this gap and accelerate the scholarly debate on this matter globally, because all consequences of Brexit already have and will definitely give rise to more world-wide effects.

scholarly journals ПОЛІТИКО-ПРАВОВІ АСПЕКТИ ЗАКОНОДАВЧОГО ЗАБЕЗПЕЧЕННЯ ВИБОРЧОГО ПРОЦЕСУ В СУЧАСНІЙ УКРАЇНІ

2019 ◽  
pp. 134-144
Author(s):  
Г. М. Нечаєва
Keyword(s):  
State Power ◽  
Legal Regulation ◽  
Electoral Process ◽  
Public Authorities ◽  
The Status ◽  
The Will ◽  
Points Of View ◽  
Democratic Principles ◽  
The Stability

This article examines the stages of the electoral process based on the legislation of Ukraine on elections since the proclamation of independent Ukraine until now. Considerable attention is paid to the disclosure of the concept of "electoral process", since democracy and the legitimacy of the entire system of public authorities depend to the electoral democracy. On the basis of various points of view of scientists, scholars of lawyers it can be concluded that the electoral process as a legal category is an independent legal institution of constitutional law, which should be understood as a set of constitutional and procedural norms governing the formation of representative bodies of the state and other elected bodies of state power and bodies of local self-government, election of state officials. The issue of the legislative support of the electoral process in Ukraine, the problem of the formation of a system of electoral legislation in Ukraine on the basis of which the electoral process takes place - elections of the President of Ukraine, people's deputies of Ukraine, deputies of local councils and village, town and city mayors. Adequate reflection of the will of the citizens on the formation of a system of government, the creation of conditions for free and deliberate expression of will require not only the legislative consolidation of the principles of free and fair elections, but also detailed legal regulation of procedures for conducting an election campaign, determination of the status of the subjects of the electoral process, their rights and obligations defining the results of elections, etc. The necessity of formation and establishment of a stable electoral culture of voters and the stability of electoral legislation for ensuring the proper realization of the electoral rights of Ukrainian citizens is indicated. However, the main problem is not so much in adopting laws that would comply with generally accepted democratic principles, but in ensuring compliance with these principles in practice, which does not always lie in the field of legislative regulation. In order to ensure legality in the process of organizing and holding elections, the functioning and interaction of all branches of state power, local self-government bodies and public associations must be agreed upon.

scholarly journals The Phenomenon of Digital Labour Platforms

2020 ◽  
Vol 27 (4) ◽  
pp. 217-229
Author(s):  
Andrzej Marian Świątkowski
Keyword(s):  
Trade Unions ◽  
New Technologies ◽  
Legal Regulation ◽  
Fundamental Rights ◽  
Equal Treatment ◽  
The European Union ◽  
Eu Member States ◽  
The Status ◽  
The Right ◽  
Almost All

In all EU Member States the status of people employed on job platforms is not fully legally regulated. It is necessary to consider the sources of the contemporary phenomenon of electronic employment, which is not amenable to legal regulation in the Union constituting an “area of freedom, security and justice with respect for fundamental rights” (Art. 67 (1) of the Treaty on the Functioning of the European Union). The right to work in decent conditions, with adequate remuneration, belongs to this category of rights. In the discussion on employment platforms state authorities are more inclined to consider issues related to new technologies, processes and changes caused by the development and application of modern digital technologies (digitization) in almost all areas. The headquarters of trade unions mainly discuss the legal position of employees and the role of employment platforms in employment relations in the post-industrial era. Entrepreneurs and their organizations, including private institutions and employment platforms, are interested in equal treatment by national legislators in local labour markets. They are afraid of the breach of the balance favorable to their own economic interests, caused by the public interest in the possibility of using employment in atypical forms of employment. Services consisting in employment provided under employment platforms are incomparably cheaper than identical work performed by employees employed under employment contracts.

scholarly journals The place and role of official observers from foreign states and international organizations in elections: the experience of Ukraine and foreign countries

2021 ◽  
pp. 70-82
Author(s):  
O.V. Martselyak ◽  
M.O. Martselyak
Keyword(s):  
International Organizations ◽  
Legal Status ◽  
Legal Regulation ◽  
Electoral Process ◽  
Public Authorities ◽  
Foreign Countries ◽  
Election Process ◽  
Election Monitoring ◽  
The Status ◽  
State And Local

The article states that formation of representative state and local self-governmental authorities is an important stage of state formation. And the legitimacy of both their conduct and the representative public authorities in Ukraine depends on the extent to which it will be carried out within the framework of the election legislation and the extent to which the domestic legislator will provide anti-fraud factors and safeguards against mass violations of various elections.             National and foreign practice proves that the institution of election monitoring that is represented by various observers who contribute to the conduct of election campaigns on a democratic basis in accordance with the electoral standards developed by the international community, is rather effective in this respect.             In Ukraine, the status of official observers is granted to: 1) official observers from candidates, parties (organizations of parties) - subjects of the election process, 2) official observers from public organizations which are duly authorized to have official observers in the relevant elections, 3) official observers from foreign states and international organizations who can observe the election process.             The Electoral Code of Ukraine defines the status of official observers differently, in particular, official observers from foreign states and international organizations are not recognized as subjects of the election process. However, this does not diminish their role in monitoring the electoral process in Ukraine by the legality of the actions of its subjects. The introduction of the institution of official observers from foreign states and international organizations is seen as expression of trust between states and as evidence of the intention of these countries and international organizations to contribute to the democratization of the electoral process in the world.              The paper reveals the legal nature of official observers from foreign states and international organizations, highlights the standards of legal status of official observers from foreign states and international organizations developed by international organizations, considers national and foreign experience of legal regulation of their status and substantiates provisions on necessity for improvement of national electoral legislation on this basis.

scholarly journals LEGAL REGULATION OF THE STATE AID SUPPORT FOR SCIENTIFIC RESEARCH IN THE EUROPEAN UNION AND THE EURASIAN ECONOMIC UNION

Lex Russica ◽  
2020 ◽  
pp. 122-134
Author(s):  
V. Yu. Slepak
Keyword(s):  
Legal Regulation ◽  
Market Mechanism ◽  
Government Support ◽  
Common Interest ◽  
Market Failures ◽  
The European Union ◽  
Economic Activities ◽  
External Effects ◽  
Market Participants ◽  
Eurasian Economic Union

Taking into account the generally accepted view that competition in the market brings positive results in terms of pricing, production and resource use, it should be noted that government intervention is able to improve the functioning of markets and thus promote reasonable, sustainable and inclusive growth. For the R&D and innovation sphere is characterized by the inefficiency of the market mechanism, because usually market participants do not take into account the positive external effects of the use of this direction, considering it less significant in comparison with others. Similarly, R&D and innovation projects are hampered by funding or lack of coordination among market actors. Thus, government assistance in R&D and innovation can be compatible with the rules of the internal (common) market. It can be expected that government support reduces market failures in this area and will facilitate the implementation of an important project of common European interest, will promote the development of certain economic activities, where the subsequent distortions of competition and trade will not be contrary to the common interest.

scholarly journals Regulation of environmental protection measures in the Caspian Sea region

2021 ◽  
Vol 262 ◽  
pp. 03002
Author(s):  
Sergey Yekimov ◽  
Oleg Bavykin ◽  
Elena Kuznetsova ◽  
Roman Kucherenko ◽  
Dmitriy Kucherenko
Keyword(s):  
Environmental Protection ◽  
Caspian Sea ◽  
Environmental Problems ◽  
Legal Regulation ◽  
Global Scale ◽  
The European Union ◽  
Environmental Legislation ◽  
Economic Activities ◽  
The Caspian Sea ◽  
Protection Measures

Information obtained as a result of monitoring of water bodies is taken as a basis for legal regulation of economic activities related to environmental pollution. In the context of a globalized economy, the strengthening of environmental protection measures in one of the neighboring countries often leads to the fact that the next plant will be built across the border, and its impact on the environment on a global scale will be the same. In this study, the authors studied the problem of finding new ways to solve the environmental problems of the Caspian Sea. The Caspian Sea belongs to Kazakhstan, the Russian Federation, Turkmenistan, Azerbaijan and Iran. to solve the environmental problems of the Caspian Sea, it is necessary to unify the environmental legislation of these countries, similar to the unification of the environmental legislation of the European Union countries.

scholarly journals Licensing of Tourist Activity in Foreign Countries

2021 ◽  
pp. 87-97
Author(s):  
Olena CHERNIAK ◽  
Alla KIRYK
Keyword(s):  
Tourism Development ◽  
Legal Framework ◽  
Legal Regulation ◽  
State Regulation ◽  
Tourism Industry ◽  
State Agency ◽  
The European Union ◽  
Public Authorities ◽  
Foreign Countries ◽  
Travel Agencies

The tourism industry has been studied as one of the important components of the world economy. The place and role of licensing of tourist activity in the system of state regulation in the field of tourism are considered. The normative-legal regulation of licensing of tourist activity in Ukraine is analyzed. It is determined that the obligation to issue licenses for the right to conduct tour operators is assigned to the State Agency for Tourism Development of Ukraine (DART). The views of representatives of the tourism business on the abolition of licensing of travel agencies in Ukraine, which was carried out on the basis of the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine to Restrict State Regulation of Economic Activity». Modern approaches to the protection of the rights and legitimate interests of tourism market participants in some countries and in Ukraine are analyzed. The procedure for issuing licenses for tourism activities in such popular tourist countries as Italy, France, Great Britain, Turkey, Thailand, Japan and the UAE is considered. The legal regulation of tourism in the European Union is studied and the Directive (EU) № 2015/2302 of the European Parliament and of the Council of 25 November 2015 on package tours and related travel organizations is analyzed, which aims to promote the proper functioning of the internal market and achieve the highest possible higher and equal level of protection of consumers of tourist services. It is determined which public authorities in foreign countries are responsible for state regulation of tourism. The types of licenses that can be obtained when opening travel agencies in foreign countries are considered. It is established that the procedure for obtaining a license differs from country to country and depends on a number of factors, including: models of public tourism management, development of the general legal framework, formation and structure of the tourism market, the presence of an association of tourism professionals. The improvement of state regulation of tourism development in Ukraine on the basis of international experience is analyzed. The directions of Ukraine which are directed on improvement of tourist sphere, namely introduction of the register of subjects of tourist activity are defined.

scholarly journals Co-regulation as a way to improve the effectiveness of legal regulation in sports

2021 ◽  
Vol 12 (2) ◽  
pp. 263-275
Author(s):  
Aleksandra A. Dorskaia ◽  
◽  
Andrei Yu. Dorskii ◽  
Keyword(s):  
Russian Federation ◽  
Self Regulation ◽  
Legal Regulation ◽  
State Regulation ◽  
Social Regulation ◽  
Intermediate Form ◽  
Sporting Events ◽  
The European Union ◽  
The Status ◽  
The Russian Federation

In the article, the authors formulate a definition of co-regulation based on an overview of the approaches available in documents and regulations from the European Union. Co-regulation does not appear to be an intermediate form between state regulation and self-regulation, but rather an independent method of social regulation that can significantly improve legal regulation effectiveness. This is achieved by combining legal principles and norms and state control over their implementation with a broad discretion of professionals in a particular field. Sports is considered a classic case of co-regulation since all Russian sports federations pursue the legally defined goals (development of one or more sports in the Russian Federation, their promotion, organization, sporting events and training of athletes who are members of national sports teams), achieve these goals to realize the legally defined rights and obligations, and undergo evaluation for effectiveness and accreditation by the state. The article thoroughly analyzes the history of adopting a package of amendments to Russian legislation in order to introduce arbitral proceedings for athletes and coaches’ individual labor disputes in 2020. This example demonstrates the weaknesses of exclusive state regulation of legal relations in sports and the shortcomings of self-regulation. Specific problems are identified: their solutions are quite complicated when one has to choose one of the above-mentioned models or their combination, the status of “legionnaires”, duration of labor contracts, conditions for paying salaries and others. The arguments in favor of introducing a national arbitration for athletes and coaches’ labour disputes are considered. The status of Russian and international sports federations is studied in terms of their classification as self-regulatory organizations and the inconsistency of the independent status of sports organizations is demonstrated. In conclusion, the authors propose an amendment to the Federal Law on Physical Culture and Sports in the Russian Federation to legalize co-regulation in this area.

Constitutional-legal status of the special administrative region of Hong Kong as a territorial autonomy within the People's Republic of China: current trajectories of transformation

2021 ◽  
pp. 120
Author(s):  
Igor V. Irkhin
Keyword(s):  
Hong Kong ◽  
Legal Status ◽  
Financial Economic ◽  
Legal Regulation ◽  
Legal Regime ◽  
Public Authorities ◽  
Republic Of China ◽  
The People ◽  
The Status ◽  
Mass Protest

In this article examines the genesis of the formation and development of Hong Kong as part of the People's Republic of China, analyzes the current constitutional-legal status of the system of public authorities in this region and the problems of legal regulation of their relationship with the authorities of the central of the PRC. Author is concluding that the determining determinants of Hong Kong's qualifications as territorial autonomy are the authentic legal system, financial-economic and international-legal status. Also is emphasized that the model of the constitutional-legal regulation of the status of Hong Kong is characterized by a "creeping" bifurcation of formal and actual approaches to interpreting the area of competence of this region, which led to mass protest actions (2019 - 2020), partly inspired by the reactions of some foreign actors. In final of article author is formulated thesis on the convergence of the constitutional-legal regime of territorial autonomy with the principles of state unity and territorial integrity.

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