AMENDMENT OF ARTICLE 209 OF THE PENAL CODE - LEGAL AND PRACTICAL ASPECTS

2019 ◽  
Vol 135 (3) ◽  
pp. 244-256
Author(s):  
Izabela Olek
Keyword(s):  
Law Enforcement ◽  
The State ◽  
Penal Code ◽  
State Budget ◽  
Diffi Cult ◽  
Court Orders ◽  
New Institutions ◽  
Child Maintenance

This article considers the legal and practical aspects of the amendment to Article 209 of the Penal Code, which provides for liability for evading maintenance obligations, determined by the number of court orders, settlements and other agreements. The necessity to change the regulations was justifi ed by the low recoverability of maintenance arrears and the relatively small number of indictments made against the perpetrators of these acts. The crime of not paying child maintenance is socially burdensome and generates signifi cant expenses from the state budget. The legislator, justifying the draft law, considered that its amendment would temporarily increase the burden of law enforcement, but the author cites arguments that this increase will be permanent and will affect not only the prosecutor’s offi ce and the police, but also other institutions which will be required to report information about the offender. However, for over a year after the introduction of the amendment, the authorities conducting preparatory proceedings have been overburdened. In addition, imprecise regulations make it diffi cult to interpret them and put them into practice. The study also addresses the issues of new institutions enabling the perpetrator to avoid liability for the act committed in connection with the payment of all maintenance arrears and the current penalties, as well as the signs of both the basic and qualifi ed types of the crime.

scholarly journals State Owned Enterprises Finance from the Perspective of State Funds

Yuridika ◽  
2019 ◽  
Vol 35 (2) ◽  
pp. 363
Author(s):  
Sopian Sitepu
Keyword(s):  
Law Enforcement ◽  
The State ◽  
Company Law ◽  
Legal Issues ◽  
Clear Distinction ◽  
Constitutional Court ◽  
Court Decisions ◽  
State Budget ◽  
Legal Subject ◽  
The Status

The existence of State-Owned enterprises (SOE) as one of Indonesia’s legal entities, whereby the State owns part of all of the capital of the company has presented several legal issues. The BUMN Act that has become the basis for establishing State-Owned enterprises has become its own independent legal subject and separates itself from the wealth of the State and has adhered to the provisions of the Company Law Act so that the capital that is presented by the State to the corporation remains as the capital of the SOE and not form the State. However, existing legislations regarding State funds places the funds for SOE as being part of the State budget. This ambiguity in the status of BUMN Funds is not only found in legislations but also in two different constitutional court decisions that presents inconsistencies towards law enforcers. This clear distinction is crucial in the practice of law enforcement in Indonesia.

scholarly journals Measures to combat smuggling and corruption in the customs clearance of commercial goods in Ukraine

2020 ◽  
Vol 9 (30) ◽  
pp. 99-110
Author(s):  
Anatolii Kulish ◽  
Volodymyr Chumak ◽  
Roman Chernysh ◽  
Oleksandr Khan ◽  
Roman Havrik
Keyword(s):  
Economic Growth ◽  
Law Enforcement ◽  
The State ◽  
Regulatory Agencies ◽  
Relevant Issue ◽  
State Budget ◽  
Competitive Selection ◽  
Scientific Doctrine

The article deals with an important and relevant issue – measures to combat smuggling and corruption during customs clearance of commercial goods in Ukraine. The authors analyze the scientific doctrine regarding the nature and level of influence of smuggling and corruption on the state budget and the level of economic growth in Ukraine. It has been found out that scientists who choose different definitions and forms were unanimous about the negative nature and level of harmful influence of these phenomena on the economy of Ukraine. Various methods were used in the article: dogmatic, formal legal, and system-structural. It is proposed to analyze the main measures necessary to overcome smuggling and corruption in the customs clearance of commercial goods in Ukraine. First, the implementation of the principle of transparency in the activities of customs during the customs clearance of commercial goods. Second, updating the qualification requirements for positions in this service and the procedure for competitive selection. Third, criminalizing the smuggling of commercial goods. Fourth, establishing coordination of law enforcement and regulatory agencies of Ukraine with the relevant authorities of neighboring countries. Fifth, expanding the powers of the State Customs Service of Ukraine to investigate the smuggling of commercial goods. It is concluded that it is necessary and important to develop and introduce specific, rather than declarative, measures to counteract smuggling and corruption in the customs clearance of commercial goods in Ukraine.

scholarly journals Pebula: Local wisdom of the Buton people considering the prevention and enforcement of corruption

2020 ◽  
Vol 5 (1) ◽  
pp. 66
Author(s):  
La Ode Abdul Munafi ◽  
Tasrifin Tahara ◽  
Andi Tenri ◽  
Dinna Dayana La Ode Malim
Keyword(s):  
Law Enforcement ◽  
Data Collection ◽  
Qualitative Approach ◽  
The State ◽  
State System ◽  
State Budget ◽  
Library Research ◽  
The Social ◽  
Using Data ◽  
Depth Interviews

Pebula is a Buton's terminology to refer to acts of corruption. The act of pebula can be in the form of fraud or embezzlement of the state budget, bribes, as well as taking advantage of deception by abusing public office, authority, and power. In the social and state system in Buton, there is a wisdom that reflects the spirit of eradicating pebula. This spirit is manifest through several practices in the life of the community and state that functionally reflect prevention and action (law enforcement) of criminal acts pebula. This study was conducted with a qualitative approach using data collection techniques through the manuscript, library research, and in-depth interviews with informants. This article describes how the prevention and enforcement approach to “pebula” is practiced in the society and state life in Buton as an effort to actualize a clean and accountable governance.

STATE AND PROSPECTS OF STATE FINANCIAL CONTROL IN UKRAINE

2018 ◽  
Author(s):  
Svitlana Priymak ◽  
◽  
Svitlana Goncharuk ◽  
Yuliia Mosolova ◽  
◽  
...  
Keyword(s):  
Law Enforcement ◽  
Practical Experience ◽  
Financial Economic ◽  
The State ◽  
Financial Control ◽  
Law Enforcement Agencies ◽  
State Budget ◽  
Joint Activities ◽  
State Audit ◽  
Control Body

The article considers the state and prospects of development of the state financial control in Ukraine, investigates theoretical developments and practical experience concerning the state of the state financial control in Ukraine. The structure of violations identified by the Accounting Chamber of Ukraine in 2019 is highlighted. The structure of violations of budget legislation by types of violations is analyzed. The reports of the Accounting Chamber and the volume of violations and shortcomings identified by this control body were processed. The effectiveness of control and verification work of controlling bodies is investigated. The structure of revenues of the State Budget of Ukraine is considered and the results of the audit of the efficiency of the State Fiscal Service of Ukraine, the State Tax Service of Ukraine and the State Customs Service of Ukraine are analyzed. The results of the State Audit Service and the Accounting Chamber of Ukraine in 2018-2020 were analyzed. It was substantiated that the merger of customs and tax authorities into a single controlling body negatively affected the effectiveness of customs control over the movement of goods across the border and combating fraudulent transactions. The interaction of the State Audit Service with law enforcement agencies based on the results of its activities (audits, inspections, audits) during 2018-2020 is analyzed and it is determined that the State Audit Office constantly participates in joint activities with law enforcement agencies to identify and stop abuses and violations in the financial, economic and budgetary spheres. The most problematic reasons that affect the effectiveness of public financial control are highlighted. The study of the results of the effectiveness of the functioning of control bodies indicated numerous problems that persist in this area. Therefore, the main factors for improving the mechanism of efficiency of public financial control in Ukraine are indicated.

scholarly journals Valsts kases kontos ilgstoši uzglabāti naudas atlikumi izbeigtajos kriminālprocesos

2020 ◽  
Vol 2 (17) ◽  
pp. 51-59
Author(s):  
Austris Siliņš
Keyword(s):  
Law Enforcement ◽  
Legal Framework ◽  
The State ◽  
Problem Situation ◽  
Security Measures ◽  
Criminal Proceedings ◽  
State Budget ◽  
Security Measure ◽  
Long Time ◽  
Unified Process

Latvijā pēc kriminālprocesu izbeigšanas tiesībsargājošo iestāžu deponēto līdzekļu kontos tiek ilgstoši uzglabāti naudas atlikumi, kurus tiesiskā regulējuma dēļ nav iespējams novirzīt paredzētajam mērķim, proti, atdot naudas devējam vai ieskaitīt šos naudas līdzekļus valsts budžetā. Kā viens no drošības līdzekļu veidiem kriminālprocesā tiek piemērota drošības nauda. Drošības nauda tiek izraudzīta arī likumā minētajos gadījumos, kad lemj par apcietinājuma piemērošanu. Kriminālprocesa laikā izņemto naudu un drošības naudu ieskaita tiesībsargājošo iestāžu deponēto līdzekļu kontos. Tiesībsargājošās iestādes, kurām izveidoti šādi konti, atbilstoši procesa virzītāja nolēmumiem veic kontā iemaksātās kriminālprocesā izņemtās naudas un drošības naudas atmaksu vai iemaksu valsts budžetā. Nosakot konkrētas darbības, kas jāveic ar naudu, kas atrodas deponēto līdzekļu kontos, likumdevējs nav paredzējis vienotu procesu, kā nauda atdodama. Problēmsituācija rodas arī tādēļ, ka ne vienmēr ir iespējams naudu atdot tās devējam. Rakstā tiek pētīts tiesiskais regulējums, kādas ir iestādes tiesības rīkoties ar šo naudu, un sniegti priekšlikumi normatīvā regulējuma pilnveidošanai, lai šo situāciju uzlabotu un deponēto līdzekļu kontos ilgstoši neglabātos naudas atlikumi. In Latvia, cash balances are stored for a long time in institutions deposited funds accounts, in terminated criminal proceedings, which within the legal framework cannot be directed to the intended purpose, namely, to return the money to the lender or transfer it to the state budget. As one of the types of security measures, a security deposit is applicable in criminal proceedings. The security deposit is also selected in the cases referred to in the law, when it is decided on the application of a security measure – detention. Money withdrawn in criminal proceedings and security money shall be credited to the accounts of funds deposited by law enforcement authorities. Law enforcement authorities to which such accounts have been established shall, in accordance with the decisions of the person conducting the proceedings, reimburse the withdrawn money and security deposit paid into the account or deposit it into the state budget. When determining specific actions to be performed with money held in deposited funds accounts, the legislator has not provided for a unified process by how money shall be returned, as well as a problem situation arises because it is not always practically possible to return money to the lender. The article will study the legal framework how the institution is entitled to dispose of this money, and provide proposals for improving the regulatory framework to improve the current situation, as a result, funds would not be stored in the deposited funds accounts for a long time.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

Current Situation of the Efficiency of the National Budget Allocation in Vietnam

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung
Keyword(s):  
Budget Allocation ◽  
Current Situation ◽  
Econometric Models ◽  
The State ◽  
Policy Implications ◽  
State Budget ◽  
National Budget ◽  
Near Future ◽  
Positive Results

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

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