Tax obligation fulfillment

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.

The сoncept and types of factual communities in the modern theory of law

The article is devoted to the problems of formation and positioning of the category of factual communities in legal science. The relevance of this phenomenon in law is due to the need for a broader approach to the study of a set of factual circumstances that are the grounds for the emergence, change or termination of legal relations, which undoubtedly contributes to a more effective implementation of the goals of both lawmaking and law enforcement practice. The purpose of this article is to determine the prerequisites for the formation of the legal category under consideration, to identify the main types of factual communities, as well as to understand their functions. Achievement of this goal will make it possible with sufficient certainty to identify the main characteristics of the specified legal category, as well as to determine functional links with related legal concepts. The methodological basis of the article was made by modern achievements in the theory of knowledge. In the process of research, theoretical, general philosophical (dialectical, analysis, synthesis, deduction, systemic method), as well as traditional legal methods (formal-logical, normative-dogmatic and others) were used. In the course of the research, based on the analysis of the relationship of physical objects, phenomena and their groups among themselves, it was concluded that the term factual communities is a logical continuation of the development of the theory of legal facts, reflects the interconnected association of individual legal facts, as well as their actual composition. Such associations can have a different scope, as a result of which their functionality may also differ. The primary factual commonality is the actual composition. Factual systems are larger in volume and more complex in structure.

UNITY OF MATERIAL AND SPIRITUAL IN THE LIGHT OF COEVOLUTION

Целью статьи является анализ обоснование необходимости пересмотра одностороннего представления о взаимодействии духа и материи, бытия и сознания. Основным методом исследования является диалектический анализ взаимосвязи и неразрывного единства противоположных начал человеческого бытия (материи и духа). Результатом исследования является попытка доказать, что материя и дух образуют живую материально-духовную действительность, единую непротиворечивую субстанцию, которая не нуждается в другом основании как условии своего существования, а выступает своей собственной основой. Заслуга авторов состоит в доказательстве того, что существует единая субстанция, - духоматерия, которая содержит в себе и материальную действительность, и потенциально заложенную в ней духовную деятельность человека как естественно развивающуюся область мироздания, заключающую в себе всё многообразие социально-духовного бытия человека, ибо человек как материальное явление, так и его духовность - это результат развития единой всеобщей космической субстанции мироздания - духоматерии. Теоретическая и практическая значимость статьи содержится в попытке доказать не просто взаимосвязь материального и духовного начал, но определить основы взаимодействия этих начал как двух сторон единой космической субстанции мироздания и их диалектического взаимоперехода на разных этапах конкретных форм существования. Авторам удалось углубить предложенную проблематику, что может быть использовано для дальнейшего теоретического анализа проблемы. The purpose of the article is to analyze the substantiation of the need to revise the onesided idea of the interaction of spirit and matter, being and consciousness. The main research method is the dialectical analysis of the relationship and indissoluble unity of the opposite principles of human existence (matter and spirit). The result of the study is an attempt to prove that matter and spirit form a living material-spiritual reality, a single consistent substance that does not need another basis as a condition for its existence, but acts as its own basis. The merit of this approach consists in proving that there is a single substance - spirit-matter, which contains both material reality and the potential spiritual activity of a person embedded in it as a naturally developing area of the universe, containing all the diversity of social and spiritual life of a person, for a person as a material both the phenomenon and its spirituality are the result of the development of a single universal cosmic substance of the universe - spirit matter. The theoretical and practical significance of the article is presented in an attempt to prove not just the relationship between material and spiritual principles, but to determine the basis of the interaction of these principles as two sides of a single cosmic substance of the universe and their dialectical transition at different stages of specific forms of existence. The outlined conclusions should lead to further theoretical analysis of this problem.

Protection of Human Rights and Freedoms in the Administrative Proceedings of the European Union

Since there is a problem of forming a system of modern doctrinal knowledge on protection in administrative proceedings by individuals of their rights violated in public relations, the topic under research becomes relevant. The justice in national administrative cases requires qualitative improvement taking into account European experience. The purpose of the research is to form a uniform judicial enforcement in the field of public relations, establish the rule of law, and provide fair justice. The methodological basis of this study is a set of general scientific (dialectical, analysis, and synthesis), as well as special legal (historical, comparative law, consideration and interpretation of legal norms, formal-logical) methods of scientific knowledge. The practical significance of the obtained results is that the formulated theoretical provisions, proposals and recommendations can be used: in research to conduct further research on the problems of administrative proceedings in Ukraine, ways and means of effective protection of subjective rights of individuals; in law-making for further improvement in accordance with European principles of national legislation; in the law enforcement practice of judges of administrative courts of Ukraine for consideration and resolution of public law disputes, in the protection of their rights in administrative judicial specialization by citizens and legal entities.

The influence of roman law on the formation and development of the romano-germanic legal family

The purpose of the present work is to analyze the little-studied aspects of the influence of Roman law on the formation and establishment of modern legal systems related to the Romano-Germanic legal family. The author conducts a historical and dialectical analysis of the formation of the sources of Roman law, makes assumptions about their origin, and highlights the specifics of some of them. Legal reception has been considered separately as the main factor of influence of Roman law on the creation and formation of the law of the states of the Romano-Germanic legal family. It has been concluded that it is necessary to harmonize the sources of national law with the requirements of Roman law, the hypothesis has been proved that it was the qualitative characteristics of Roman law that served as the main reason for its reception by the states of the Romano-Germanic legal family.

Comparative analysis of classifications of public procurement

Relevance of the research topic. The article is devoted to theoretical and practical aspects of classification of public procurement in Ukraine. Formulation of the problem. The development of a scientifically sound classification of procurement, which would provide a combination of theory and practice of public procurement, allowed for a more accurate assessment of the effectiveness of the use of budget funds. Analysis of recent research and publications. The article provides an overview of current publications on public procurement management, as well as scientific approaches to the classification of public procurement. Selection of unexplored parts of the general problem. The author emphasizes the insufficiency of domestic works on the classification of public procurement, taking into account the latest changes in the legislation of our state. The purpose of the article is to analyze the classification criteria of public procurement, as well as to find ways to improve the classification of public procurement. Research methods: dialectical, analysis and synthesis, empirical, statistical. Work results and conclusions. The article considers the theoretical and practical principles of classification of public procurement, analyzes scientific approaches to the classification of public procurement, identifies the main criteria for the classification of procurement, improved the classification of public procurement. Field of application of results. The obtained results can be used primarily in procurement procedures, as well as in improving the economic policy of the state. Novelty: The proposed classification of public procurement, which corresponds to the modern stage of the formation of the sphere of public procurement, reproduces the structure and organization of procurement activities in Ukraine.

Experience of 4 Cases of Treatment of Gynecomastia from Dialectical Analysis of Liver and Kidney

The author adopts the method of syndrome differentiation and treatment in Chinese medicine based on the treatment of 4 cases of gynecomastia from dialectical analysis of liver and kidney. The report is as follows.

CUSTOMS FORMALITIES FOR FOREIGN WARSHIPS, THEIR ARMS AND CREWS IN THE UKRAINIAN PORTS

The article is devoted to determining the current state and ways to improve the legal regulation of customs formalities for foreign warships, their arms and crews in the Ukrainian ports. The relevance of the research topic is due to the need to find the optimal model of legal regulation for such activities in Ukraine as the state port and the fragmentation of current legal research in the field of custom port formalities. The purpose of the article is to define the current state of organizational and legal regulation for the implementation of customs formalities for foreign warships, their arms and crews in the Ukrainian seaports, outlining possible ways to update and improve it. The methodological basis of the research is formed by general scientific and special legal methods of scientific knowledge (dialectical, analysis and synthesis, scientific abstraction, forecasting). The task of the article is to develop proposals for improving the legal regulation of customs formalities applicable to foreign warships in the Ukrainian ports. The article characterizes and analyzes the provisions of law, regulations and local acts in force in the Ukrainian seaports. It is noted that the current legislation of Ukraine, according to the established practice of navigation and customary norms embodied in international treaties, defines a special procedure for customs formalities in respect of foreign warships, their arms and crews. The characteristic feature of such legislation is that almost identical rules on such formalities are placed in different normative acts of different legal force. This specifies the necessity to develop a universal normative document that would define all aspects of entry, stay and leaving the inland waters for foreign warships, in particular to the waters of the Ukrainian seaports.