scholarly journals The legal nature of the ombudsman's activities to protect the rights and interests of taxpayers

2021 ◽  
Vol 2 (2/S) ◽  
pp. 201-207
Author(s):  
Бекзод Normatov

This article analyzes the legal basis of the business ombudsman in the system of protection of the rights and legitimate interests of business entities, its main powers, as well as organizational and legal activities, as well as its powers in the processes of tax audits are not fully regulated by law. The role of the business Ombudsman in protecting the rights and interests of taxpayers was also assessed on the basis of judicial practice and statistics. The article interprets the world models of the business ombudsman's activity, examines the role of legal protection of the activities of economic entities and taxpayers. In addition, the procedure for forming the institution of the Ombudsman is characterized by historical and legal grounds. Proposals and recommendations for improving the legal regulation of the business Ombudsman have been developed.  

Author(s):  
Anton Fedyunin ◽  
Natalya Peretyatko

We consider procedural and legal problems of ensuring the rights and legitimate interests of the rehabilitated person in criminal proceedings. The purpose of the work is to study the problems of industry affiliation of the rehabilitation institute, the grounds for rehabilitation, and analyze the phi-losophical and ethical categories that make up the legal basis of the rehabili-tation institution. We analyze the legislative regulation of the rehabilitation institution and identify contradictions in the current legislation in the studied sphere of legal relations, as well as focus on the possibility of violating the rights and legitimate interests of rehabilitated person stipulated by law. The methodological basis of the study consists in the use of traditional general logical and special legal methods – logical, formal and legal, analysis and generalization of law enforcement practice. We propose the author’s concept about the nature and legal nature of the rehabilitation institution as an inter-disciplinary institution, which consists in the fact that rehabilitation consists in the idea of complete innocence. A literal (adequate) interpretation of the concept of rehabilitation in this case means the presence of three key ele-ments: 1) the criminal prosecution of a person was unfair (illegal, un-founded); 2) the application of measures of criminal procedural coercion and (or) criminal punishment to him was illegal (unreasonable); 3) there were no grounds for prosecuting him, or there were grounds for excluding him. The study allows us to conclude that the rehabilitation institution of innocent needs further improvement, based on its thorough legal regulation, since, be-ing an interdisciplinary institution, it can ensure the observance and respect of the rights and freedoms of individuals and citizen only if the contradictions in the current legislation are eliminated.


Author(s):  
Liliya Mezhevska ◽  
Valeriya Vasylchenko

The participation of a lawyer is a fundamental component of the trial. After all, there are many people who need qualified legal assistance, primarily to protect their rights and interests. However, the current legislation of Ukraine regulates the legal relations of procedural representation in different ways, especially with regard to the provision of legal assistance and the performance of functions in court by a lawyer. This question requires a new comprehensive study, taking into account the peculiarities of the legal position of a lawyer in economic and procedural legal relations as their subject and on its basis the following provision: taking into account the special role of a lawyer as a person providing legal assistance. requires a separate regulatory regulation. Introduction of norms in the legislation that will be more in line with the direction of strengthening the protection of the rights and legitimate interests of participants in commercial proceedings during the proceedings in the commercial court, provided that their interests are represented by a lawyer. Thus, we can conclude that the specifics of the lawyer in the commercial process is determined by the specifics of the commercial proceedings.


Author(s):  
Viktoriia V. Haltsova ◽  
Sergiy O. Kharytonov ◽  
Oleksandr M. Khramtsov ◽  
Oleksandr O. Zhytnyi ◽  
Andrii A. Vasyliev

This paper is a comprehensive study of the problems of criminal law as a remedy for human rights and freedoms in the modern world. The relevance of this subject lies in the systematic violations of constitutional human rights and freedoms and the inaction of the criminal law in such cases. Nowadays, the criminal law as a remedy for human rights and freedoms in national and international law is described by imperfection in its adaptation to rapidly changing social relations, which, accordingly, leads to problems in their legal protection. There are various reasons for this in the legal sphere, such as gaps in the legal provisions, conflicts of legal regulation and inconsistency of the rules of legislation with existing public relations in the state. All of the above determines the relevance of the subject matter of this study. Thus, the purpose of this study was a comprehensive analysis of theoretical and applied issues relating to the remedies for human rights and legitimate interests against socially dangerous encroachments, and the formulation of scientifically sound proposals for improving the current legislation of Ukraine and the practice of its application in this area. Ultimately, this study identified the legal characteristics of human rights and freedoms at both the national and international levels. The remedies for rights were demonstrated through the lens of criminal law. In addition, the study analysed the forms of implementation of international practice in the national legislation of Ukraine as a remedy for human rights and freedoms in the modern world. The significance of the results of this study was expressed in the further research of related subjects concerning this issue, namely the history of the development of EU criminal law standards and the historical establishment of the concept of human and citizen rights and legitimate interests. Furthermore, the materials of this study can be used in the preparation of educational materials, methodological recommendations, as well as training in various fields of legal science. This, in turn, will allow properly using the criminal law protection of human rights and freedoms without violations on the part of criminal justice bodies


2020 ◽  
Author(s):  
S.V. Strygina

The article analyses the legal basis of activities of cleaning up the world oceans. It is emphasized that they are complex. The role of the UN in solving environmental problems is also highlighted. The need for international cooperation in the protection of the marine environment is mentioned. The article raises the problem of improving both international and national legislation and eliminating gaps in the law. The importance of social responsibility of business is emphasized.


2020 ◽  
Vol 24 (4) ◽  
pp. 1063-1077
Author(s):  
Marina S. Muravyeva

The author considers the problem of placing buildings, structures and other objects in zones with special conditions for the use of territories in violation of the restrictions on the use of land plots established by law. Until August 2018, this issue was not regulated in the legislation, as well as the legal regime of protected zones and other zones with special conditions for the use of territories was not properly regulated. At the same time, the judicial practice on disputes over the demolition of these objects was not uniform. In connection with the adoption (in August 2018) of legislative acts affecting both the legal regulation of unauthorized buildings and regulation of the legal regime of zones with special conditions for the use of territories, the work makes attempts to analyze the current legislation, the main positions of the courts and understand the reasons that caused the adoption of new legislative acts. The author comes to the conclusion that at present the legal fate of objects located in zones with special conditions for the use of territories in violation of the restrictions established for land plots depends on a number of circumstances identified by the judicial authorities when considering disputes and having been enshrined in the norms of law. The methodological basis of the research is made up of general scientific (in particular, logical) and special legal (formal legal) methods of scientific knowledge. The logical method (analysis, synthesis, deduction, induction, analogy, etc.) made it possible to identify various legal grounds for the demolition of objects built in zones with special conditions for the use of territories in violation of the established restrictions. With the help of the formal legal method, the court practice of the applying the norms of civil legislation on unauthorized constructions in relation to the placement of objects in zones with special conditions for the use of territories was analyzed.


2021 ◽  
Vol 6 (7) ◽  
pp. 37-43
Author(s):  
Ikhtiyor Bekov ◽  

This article is devoted to the issues of constitutional and legal regulation of the legal status of factions of political parties in the parliament. In the article, the constitutional and legal basis of the activity of factions of political parties in the Republic of Uzbekistan has been studied based on comparison with national and foreign experience and its specific features have been revealed. The scientific works of national and foreign researchers on the stages of formation and development of the legal basis of the activity of factions of political parties in the Republic were been analyzed


2015 ◽  
Vol 3 (6) ◽  
pp. 0-0
Author(s):  
Татьяна Шуберт ◽  
Tatyana Shubert

The article examines the ECHR legal nature and types of its decisions, analyzes the activities of the Government of the Russian Federation and the RF Ministry of Justice on the implementation of the European Court of Human Rights’ judgments. The author notes the role of the Plenum of the Supreme Court of the Russian Federation in ensuring uniform application of the Convention and Protocols thereto, ratified by the Russian Federation, by the courts of general jurisdiction. The author analyzes reasons for slow and incomplete implementation of the ECHR decisions, and comes up with the measures for their implementation. The article discusses peculiarities of the execution of the ECHR judgments in the Russian Federation: mechanistic execution of the decisions, lack of a systematic approach to the legislation analysis, absence of identification of causes for non-compliance of the regulations with the Convention on Rights of Man and Citizen, lack of coordination between bodies executing the ECHR decisions, inadequate budgetary procedures and lack of funds. The author proposes to analyze structural and general deficiencies in the national law and practice with regard to the ECHR decisions; provides recommendations to improve the mechanism for the judicial decisions’ implementation; determines lines of development for legal regulation of relations in the field of ECHR judgments’ implementation in the Russian legislation.


2020 ◽  
Vol 11 (11) ◽  
pp. 146-150
Author(s):  
Makeieva O.

The article examines the role of legal communication in ensuring human rights. It is noted that the study of legal communication in the modern information space forms a modern postclassical legal understanding, which is focused on ensuring the rights, freedoms and legitimate interests of citizens. Legal communication acts as a means of ensuring dialogue between the state and citizens, as a regulatory and socio-constructive factor of social development. According to recent research, the doctrine of human rights is developing on the basis of an interdisciplinary approach to such sciences as philosophy, theory and history of state and law, political science, linguistics, information theory and more. The introduction of information and communication technologies in all spheres of society presupposes the study of the communicative properties of law, in particular legal communication. Given the increased attention to the problems of the effectiveness of law, the definition of its functional purpose, there is a need to study the role of legal communication in ensuring human rights. Human rights are a common value of civil society and the state, they determine their relationship, and ensuring the implementation and protection of human rights is their common task. A manifestation of such interaction is the legal communication between the state and civil society. The study of legal communication in the modern information space forms a modern postclassical legal understanding, which is focused on ensuring the rights, freedoms and legitimate interests of citizens. The renewal of legal relations, first of all between the state and society, requires scientific substantiation and introduction of new forms of communication. Legal communication in this case acts as a means of ensuring dialogue between the state and citizens, as a regulatory and socio-constructive factor of social development. At the stage of transition to the information and legal society, the relationship between legal communication and legal regulation changes. Legal communication acquires an independent meaning in relation to legal regulation, which itself becomes a system, a derivative element of legal communication. Іt is proved that legal communication contributes to the formation of legal values in the modern information space, a positive perception of law, the formation of the legal consciousness of the subjects of communication, the improvement of the legal mechanism for the protection of human rights. Legal communication acquires an independent meaning in relation to legal regulation, which itself becomes a system, a derivative element of legal communication. The effectiveness of legal communication in ensuring human rights is ensured by observance of the principles of the rule of law, legality, publicity, democracy, and universality. Keywords: human rights, legal communication, information society, information security.


Author(s):  
Olga Bondarenko

The article deals with the important problems that arise in the implementation of the legal protection of industrial designs in the enterprise in the course of their economic activity. One of the major problems associated with the legal regulation of the protection, use and protection of industrial property is the clash of the rights of some entities with the rights to other intellectual property. An example would be the collision of industrial design rights with copyright and trademark rights for goods and services. In addition, the concept of production has changed from mass to serial and customer-oriented, the life cycle of the product has been significantly reduced and its moral rapid aging has become dominant in its renewal. It was noted that there was a need to improve the legislation on industrial designs and the preliminary scientifically sound justification of strategic direction (from patenting to registration) and privacy before elaboration of relevant proposals and bills. The efficiency of legal protection of industrial designs in enterprises depends on the degree of perfection of the legislative framework. First of all, it is analyzed what violations of patent holders' rights can arise and what ways of overcoming them can be applied to reduce the negative impact of such violations on the economic growth of the enterprise. Please note that it is now very often necessary to identify major conflicting or problematic situations in granting legal protection to industrial designs and trademarks, as well as the question of the legislative and enforceable distribution of two types of exclusive rights. Often there are disputes about the relation between the legal protection of the industrial design and the trademark. This issue has been analyzed and specific proposals are made for amending existing legislation on industrial designs. Also considered are the types of patent strategies developed by major corporations in Japan, the US and Western Europe, such as: patent flood strategy, patent blocking strategy, combined patent strategy. And, based on this analysis, we recommend that they be put into practice by business entities to protect and safeguard their intellectual property rights.


2019 ◽  
Vol 8 (4) ◽  
pp. 9030-9034

The article provides a comprehensive analysis of the concepts related to the information security of critically important information systems in Russia. Today, problems exist, which are associated with numerous threats to Russian information security due to the rapidly increasing role of the information sphere. To solve these problems, an effective mechanism is needed to prevent and eliminate these threats. To develop the organizational and legal basis of the mechanism, it is necessary to define a number of concepts, such as information security, critically important information system, information infrastructure, etc. The authors explore Russian legal regulation, as well as international experience and research on this topic. The article shows the main sources of information security threats and defines general principles and approaches to ensuring information security of critically important information systems. The concept and types of critically important information systems are identified and the necessity of developing and improving their legal regulation is substantiated. A number of legal and organizational measures aimed at ensuring the information system security of Russian infrastructure are proposed.


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