Legal regulation of financial control over the activities of business entities

2020 ◽  
pp. 71-77
Author(s):  
Anna Kolisnyk
Keyword(s):  
Legal Status ◽  
Developed Countries ◽  
Legal Regulation ◽  
Financial Control ◽  
Main Body ◽  
Current State ◽  
Effective System ◽  
Business Entities ◽  
Definition Of ◽  
The Relationship

Problem setting. In the context of the ongoing European integration processes, the issue of creating a modern, optimal and effective system of measures of state financial control over the activities of economic entities is becoming increasingly important for Ukraine. First of all, it is necessary to clearly and coherently regulate public financial control, in particular, its types, methods, forms, procedures, as well as the legal status of public financial control in order to prevent violations of financial legislation by economic entities and promote harmonization of the national economy. with the economic systems of other developed countries. Analysis of recent research. Some problems of legal regulation of state financial control have been studied by such scientists as: L. Voronova, O. Grachova, O. Dmytryk, M. Kucheryavenko, T. Latkovska, O. Semchyk etc. At the same time, as we have already noted, the imperfection of legislative regulation (the presence of conflicts and gaps in the regulation of public financial control), the imperfection of the system of public financial control and other factors necessitate further research and proposals for improving existing legislation. in this area. Thus, the purpose of this article is to analyze the current state of legal regulation of public financial control in Ukraine. Article’s main body. The article considers the legal regulation of financial control over the activities of economic entities in Ukraine. The need to improve the current legislation in the field of financial control was emphasized. It was emphasized that the legislator now prohibits tax audits for all taxpayers, regardless of their division into large, small and medium. Excluding large taxpayers from the list of taxpayers covered by the moratorium during the quarantine period without available grounds, in fact, violates the principles of tax law. Conclusions. It is emphasized that the relationship between business entities and regulatory authorities should be as flexible as possible and implemented in the form of public-private partnership. It is proposed to amend Art. 26 of the Budget Code of Ukraine and to consolidate the definition of “control over compliance with budget legislation”, as well as to determine the forms (methods) of its implementation.

scholarly journals Legal status of subjects carrying out independent financial control in Ukraine

2019 ◽  
Author(s):  
O. Dmytryk
Keyword(s):  
Financial Reporting ◽  
Legal Status ◽  
Legal Regulation ◽  
Professional Organization ◽  
Financial Control ◽  
Financial Policy ◽  
Successful Implementation ◽  
Main Body ◽  
Professional Self ◽  
Definition Of

Problem setting. The importance of financial control in the formation of market relations is significantly increasing, because such control contributes to the successful implementation of the financial policy of the state, ensuring the proper formation, distribution (redistribution) and the use of funds accumulated in public funds. In addition, it should be noted that financial control is a means of regulating economic activity. In this context, legal support for financial control is of great importance. Independent financial control is a form of non-governmental financial control that can be exercised by specialized organizations – audit firms or auditors. It is significant that Ukraine recently adopted a law regulating the procedure for auditing and conducting financial audits. It is the Law of Ukraine “On Audit of Financial Reporting and Auditing” № 2258-VIII of December 21. 2017, which came into force on 1 October. 2018. Analysis of recent researches and publications. We emphasize that the study of the concept of “financial control”, the definition of its types, forms and methods, as well as the legal status of the entities that carry it out, were engaged in the following scientists: L. K. Voronova, О. P. Hetmanets, T. A. Zhadan, M. P. Kucheryavenko, P. P. Latkovsky, Yu. A. Mandrychenko, L. A. Savchenko and others. However, changes in the legal regulation of financial control, issues related to the consolidation of the legal status of entities exercising independent financial control need to be examined in detail. Therefore, the purpose of the article is to analyze the legal status of entities exercising independent financial control in Ukraine. Article’s main body. In the article the author reveals the peculiarities of the legal status of the Audit Chamber of Ukraine as a subject of independent financial control in Ukraine. Іt can be stated that the Audit Chamber of Ukraine, which is a professional organization, is a direct participant in the relations related to the organization and implementation of independent financial control, in particular, audit control. Given the compulsory nature of acquiring membership in the AСU, the statutory purpose and activities of this organization, this organization can not be considered public. Conclusions and prospects for the development. It is stated that the legal status of the specified entity is characterized by a certain multidimensionality. In particular, the Audit Chamber of Ukraine is a professional, self-regulatory organization that is authorized to perform public functions and is managed through specially created bodies. The above shows that the current legislation of Ukraine reflects a new approach to the regulation of independent financial control, in particular by defining the powers, rights and duties of the Audit Chamber of Ukraine.

scholarly journals Peculiarities of legal regulation of activities of the National Police of Ukraine in the field of ensuring information security in Ukraine

2020 ◽  
Vol 79 (4) ◽  
pp. 32-38
Author(s):  
І. Д. Казанчук ◽  
В. П. Яценко
Keyword(s):  
Information Security ◽  
Legal Regulation ◽  
Legal Analysis ◽  
Legal Principles ◽  
Cyber Threats ◽  
Current State ◽  
Effective System ◽  
Definition Of ◽  
Definition Of Information ◽  
National Police

Based on the analysis of scientific concepts and legal principles the author has provided the definition of information security, provision of information security in Ukraine and has characterized its components. The current state of legal regulation of the organization and activity of cyberpolice units of the National Police of Ukraine has been analyzed. Particular attention has been paid to the legal analysis of the tasks, functions and structure of the Cyberpolice Department of the National Police of Ukraine. Special attention has been drawn to certain shortcomings of Ukrainian legislation in the field of ensuring information security by the police, its compliance with the norms and standards of international law. Taking into account the specifics of the tasks, the author has provided characteristics of the functions of cyberpolice units in the information sphere, which should be divided according to the purpose into: 1) basic (external), which are focused on law enforcement and preventive aspects; 2) auxiliary (intrasystem), which are focused on promoting the implementation of basic functions, the introduction of appropriate management mechanisms within the system. It has been stated that the modern system of ensuring information security and cybersecurity in Ukraine should be one effective system, consisting of such mandatory components as legal, educational and technical. It has been concluded that in order to improve the legal principles for the organization and activities of cyberpolice units of the National Police in the field of ensuring information security and counteracting cyber threats, first of all, it is necessary to optimize the organizational structure of cyberpolice, reasonably distribute the functions (powers) between cyberpolice units and other subjects combating cyber threats in Ukraine, to create appropriate conditions for reaching a qualitatively new level of interaction between them and coordination of their activities in the field of ensuring information security in modern conditions.

scholarly journals The place of the prisoners’ rights protection in the content of the punishment

2021 ◽  
pp. 119-130
Author(s):  
M. V. Romanov
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Security Requirements ◽  
Criminal Punishment ◽  
Criminal Sanctions ◽  
Rights Protection ◽  
Current State ◽  
Penal Law ◽  
Legitimate Interests ◽  
Definition Of

The article is devoted to the study of the prisoners’ rights as an element of their legal status that can influence the determination of the purpose of the punishment. Consideration has been given to the purpose of criminal punishment under Ukrainian criminal law and the real practical possibilities of achieving this aim have been analysed. The author concludes that the existing purpose of the criminal punishment is manifest in its lack of viability, which results from the impossibility of achieving it. The article states that the current state of legal relations and the development of society require changes in the purposes of punishment and the content of penal enforcement activities. Reviewing the process of transforming the perception, purpose and means of achieving punishment in penal law, the researcher argues that the principle in this sense is to ensure and respect the legal status of the prisoners, guarantees for the protection of their rights, legitimate interests and duties. The author points out that the law seeks to ensure that the rights of convicted persons are respected, but does not define it as the purpose of punishment. It is this fact that one sees inconsistency in the legal regulation and, as a consequence, the failure to meet this requirement in the enforcement of criminal sanctions. In his work, the author argues for the need to ascertain during the enforcement of sentences the needs of prisoners, to take into account their interests and, ultimately, to ensure the rights of prisoners, to create conditions for meeting their basic needs, and, above all, security requirements. In the conclusions, the author provides a doctrinal definition of the purpose of the punishment.

ADMINISTRATIVE AND LEGAL STATUS OF THE CAPITAL OF UKRAINE - THE HERO CITY OF KYIV AS A GUARANTEE OF THE RIGHTS OF CITIZENS OF UKRAINE AND THE TERRITORIAL COMMUNITY OF THE CITY

2017 ◽  
Author(s):  
Oleksii Chepov ◽  
Keyword(s):  
Legal Status ◽  
Modern World ◽  
Legal Regime ◽  
Legal Doctrine ◽  
City Councils ◽  
The Social ◽  
District Management ◽  
Definition Of ◽  
The Relationship ◽  
The City

The qualitative and clear definition of the legal regime of the capital of Ukraine, the hero city of Kyiv, is influenced by its legislative enshrinement, however, it should be noted that discussions are ongoing and one of the reasons for the unclear legal status of the capital is the ambiguity of current legislation in this area. Separation of the functions of the city of Kyiv, which are carried out to ensure the rights of citizens of Ukraine and the functions that guarantee the rights of the territorial community of the city of Kyiv. In the modern world, in legal doctrine and practice, the capital is understood as the capital of the country, which at the legislative level received this status and, accordingly, is the administrative and political center of the state, which houses the main state bodies and diplomatic missions of other states. It is the identification of the boundaries of the relationship between the competencies of state administrations and local self-government, in practice, often raises questions about their delimitation and ways of regulatory solution. Peculiarities of local self-government in Kyiv city districts are defined in the provisions of the Law on the Capital, which reveal the norms of the Constitution in these legal relations, according to which the issue of organizing district management in cities belongs to city councils. Likewise, it is unregulated by law to lose the particularity of the legal status of the territory of the city. It should be emphasized that the subject of administrative-legal relations is not a certain administrative-territorial entity, but the social group is designated - the territorial community of the city of Kiev, kiyani. Thus, the provisions on the city of Kyiv partially ignore the potential of the territorial community.

Features of the legal status of subjects of Civil Law

2021 ◽  
Vol 28 (2) ◽  
pp. 181-188
Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk
Keyword(s):  
Legal Status ◽  
Civil Law ◽  
Historical Analysis ◽  
Legal Regulation ◽  
The State ◽  
Roman Law ◽  
Historical Method ◽  
Legal Method ◽  
Definition Of ◽  
Legal Entities

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

PATENT PROTECTION OF SCIENTIFIC RESULTS AND ARTIFICIAL INTELLIGENCE: PROBLEMS AND CHALLENGES

2020 ◽  
pp. 36-43
Author(s):  
Daria Ponomareva ◽  
◽  
Alexander Barabashev ◽  
Keyword(s):  
Artificial Intelligence ◽  
Patent Protection ◽  
Legal Status ◽  
Legal Regulation ◽  
Scientific Activity ◽  
Foreign Law ◽  
Scientific Results ◽  
Will Force ◽  
Definition Of ◽  
Artificial Intelligence Systems

This article is devoted to the legal problems associated with the provision of patent protection for the results of scientific activities created by artificial intelligence systems. The authors explore the approaches formulated by doctrine and practice in relation to objects created by robotic systems, computer technology and AI. The problem of the relationship between patent protection of the results of scientific (scientific and technical) activities and artificial intelligence systems is becoming more and more urgent. Modern AI systems are quite capable of creating inventions that are the result of the application (use) of the cognitive (thinking) abilities of a person, that is, such inventions can be patentable. There is no doubt that the increasingly active introduction of AI systems will force national legislators to reconsider the definition of the term “inventor.” In Russian legislation, the issue of patent protection of inventions created by AI is currently not resolved. The review of the state of legal regulation of patent protection of the results of scientific activity (first of all, inventions) created by AI systems, presented in the article, indicates the absence of clear rules both in Russian and foreign law (using the example of individual jurisdictions) regarding the determination of the legal status of this kind. objects and the person who has exclusive rights in relation to them. The use of already existing legal constructions by analogy, as well as the borrowing of foreign experience, can only temporarily solve the issue of patent protection of the results of scientific activity created with the help of AI.

UNITY AND DIFFERENTIATION OF LEGAL REGULATION OF LABOR RIGHTS OF EMPLOYEES OF THE PROSECUTOR'S OFFICE

2017 ◽  
Author(s):  
Leonid Mohilevskyi ◽  
◽  
Olha Sіevidova ◽  
Keyword(s):  
Legal Status ◽  
Labor Relations ◽  
Labor Law ◽  
Legal Regulation ◽  
Labor Rights ◽  
Work Activity ◽  
Theoretical Approaches ◽  
Labor Legislation ◽  
Protection Of Human Rights ◽  
Definition Of

The Public Prosecutor's Office in Ukraine plays a major role in the protection of human rights and freedom, of general interests of the society and the country, and in the strengthening of law and order, thus facilitating the establishment and development of the democratic constitutional state. The effectiveness of performing the duties put onto the prosecution of Ukraine is directly dependent on the prosecutor's offices' employees that are empowered to fulfill their professional responsibilities. The legal status of an employee of a prosecutor's office is specified in the Law of Ukraine “On Public Prosecutor’s Office”. Although, some aspects of these employees' work activity are normalised in the general labor law. This expresses the principle of unity and differentiation of the legal regulation of prosecutor's office's employee's labor relations. This article researches theoretical approaches to the definition of the concepts "unity" and "differentiation". The unity of the legal regulation of labor relations is manifested in the legally established equality of all employees. Differentiation is not opposed to the principle of unity, but takes into account the characteristics of different categories of workers and working conditions to ensure equality. The relationship between the general labor law and the special law on the prosecutor's office regarding the adjustment of the labor rights of the employees of Ukraine's prosecutor's offices had been analysed. The key to effective legal regulation of labor rights of employees of the prosecutor's office of Ukraine is compliance with unity and differentiation. It had been determined that the differentiation of the legal regulation of prosecutor's office's employee's labor rights determines the mandatory and priority application of the special legislation norms. In turn, the unity of the legal regulation of prosecutor's office's employee's labor rights determines the subsidiary usage of labor legislation norms in cases of an employee's individual labor rights not being determined in the special law on Public Prosecutor's Office. Unification of labor law norms governing the labor activity of this category of workers will make it possible to achieve an optimal balance of unity and differentiation.

Antitrust compliance: system standardization issues

2021 ◽  
pp. 8-16
Author(s):  
V. V. Soloviev, ◽  
S. V. Yushkin ◽  
S. V. Maksimov*
Keyword(s):  
Law Enforcement ◽  
National Standard ◽  
Federal Law ◽  
Economic Entity ◽  
Effective System ◽  
The Russian Federation ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship ◽  
General Compliance

The article examines the etymology and prehistory of the introduction of the institution of antimonopoly compliance in Russian business practice, the relationship of this institution with the institution of general compliance. The article considers the definition of the concept of antimonopoly compliance, enshrined in the new article 91 of the Federal Law "On Protection of Competition".The authors propose their own definition of the concept of antimonopoly compliance as an activity of an economic entity aimed at ensuring compliance with antimonopoly legislation by employees of an economic entity and an economic entity as a whole by preventing and suppressing violations of the requirements of such legislation and regulatory legal and law enforcement acts based on it.The authors also substantiate the advisability of developing a special national standard GOST R "System of internal compliance with the requirements of antimonopoly legislation (antimonopoly compliance system) of an economic entity".It is noted that the effectiveness of the antimonopoly compliance system will depend not only on the ability of an economic entity to form an antimonopoly compliance system on the basis of an appropriate national standard, but also on the state's ability to determine and guarantee effective incentives to comply with antimonopoly legislation.The authors substantiate the advisability of supplementing the Code of Administrative Offenses of the Russian Federation with provisions that provide for the obligation and limits to reduce the amount of punishment or replace the punishment with a softer one in the event of an anticompetitive administrative offense by a person who has implemented an effective system of antimonopoly compliance.

Zur Frage der doktrinellen Auslegung des Artikels 61 Pkt. 3 der Verfassung der Republik Kasachstan

2021 ◽  
Vol 67 (2) ◽  
pp. 133-144
Author(s):  
Ermek B. Abdrasulov
Keyword(s):  
Public Relations ◽  
Social Relations ◽  
Legal Regulation ◽  
Legislative Process ◽  
Legal Norms ◽  
The Law ◽  
The Republic ◽  
Definition Of ◽  
The Relationship ◽  
National Business

This article examines the issues of differentiation of legislative and subordinate regulation of public relations. It is noted that in the process of law-making activities, including the legislative process, practical questions often arise about the competence of various state bodies to establish various legal norms and rules. These issues are related to the need to establish a clear legal meaning of the constitutional norms devoted to the definition of the subject of regulation of laws. In particular, there is a need to clarify the provisions of paragraph 3 of Article 61 of the Constitution of the Republic of Kazakhstan in terms of the concepts "the most important public relations", "all other relations", "subsidiary legislation", as well as to establish the relationship between these concepts. Interpretation is also required by the provisions of p. 4 of Article 61 of the Constitution in terms of clarifying the question of whether the conclusion follows from mentioned provisions that all possible social relations in the Republic of Kazakhstan are subject to legal regulation, including those that are subject to other social and technical regulators (morality, national, business and professional traditions and customs, religion, standards, technical regulations, etc.). Answering the questions raised, the author emphasizes that the law and bylaws, as a rule, constitute a single system of legislation, performing the functions of primary and secondary acts. However, the secondary nature of subsidiary legislation does not mean that they regulate "unimportant" public relations. The law is essentially aimed at regulating all important social relations.

scholarly journals Legal regulation of legal relations in the field of land accounting

2019 ◽  
Author(s):  
D. Kondratenko
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Public Authorities ◽  
Registration System ◽  
Land Registration ◽  
Land Relations ◽  
Definition Of

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.

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