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2022 ◽  
Vol 5 (4) ◽  
pp. 5-19
Author(s):  
E. V. Vinogradova ◽  
T. A. Polyakova ◽  
A. V. Minbaleev

The subject of the research is the legal nature of the digital profile of a citizen, as well as a set of legal norms regulating digital profiling relations in Russia.The comparative method, the method of system analysis, as well as the method of legal modeling are used in the article.The purpose of the article is to confirm or disprove the hypothesis that legal regulation is not the only mechanism for regulating relations in the field of digital profiling.The main results, scope of application. The article studies the phenomenon of digital profile, the main approaches to the digital profiling as well as the circumstances that have caused the state's interest in digital profiling. The creation and operation of a digital profile should be aimed at achieving the goal set out in the legislation. The digital profile is a set of relevant, reliable information about individuals and legal entities formed in the unified identification and authentication system or other information systems of state and local government authorities. The formation of a digital profile is carried out in order to provide data to authorities, legal entities and persons who have requested access to this information through the digital profile infrastructure. The analysis of the Russian legal regulation of relations in the field of digital profiling is presented, the problems of enforcement practice are identified. The analysis revealed the main differences between the digital profile and related categories, including social scoring, the unified population register and others. The comparison of a digital profile with a digital avatar and a digital character was carried out. It is extremely important to pay close attention to the problems of digital profiling both at the level of fundamental and applied scientific research. At the state level, it is important to strategically determine what a digital profile is, as well as formulate the main directions of the digital profiling development, challenges and risks. The importance of the development of digital profiling for unified system of public authorities in the Russian Federation is outlined.Conclusions. The analysis of the emerging practice of digital profiling in contemporary society shows that legal regulation does not always allow us to keep up with the rapidly developing relations in this area. The possibility of using other mechanisms should be considered. The use of mechanisms of regulatory experiments can also be considered as special mechanisms for regulating relations in the field of digital profiling. The goal of the research has been achieved, the legal nature of the digital profile has been revealed, approaches to regulating this phenomenon in the conditions of digital transformation have been proposed.


Vestnik NSUEM ◽  
2022 ◽  
pp. 104-120
Author(s):  
A. M. Vyzhitovich ◽  
N. V. Anokhin ◽  
T. A. Popova ◽  
V. S. Dreiling

The paper shows the influence of activity of regional corporations at stock market on the development of regional economy in general. Various scientific approaches to the assessment of the influence of financial markets on overall economic situation were considered in the course of the research. The need for detailed study of functioning of regional securities markets, as well as detailed study of their peculiarities and courses of development was revealed. The methods of analysis of regional results of activities of legal entities at securities market were developed on the basis of tax reporting of issuers and assessment of investment attractiveness of regions. The following tasks were solved: study of the normative base regarding dealings of legal entities at stock market, analysis of investment attractiveness of regions, analysis of indicators of statistical tax reporting, development of the methods of assessment of business activity of organizations at stock market, carrying out the assessment of correlation dependence of the indicators of investment attractiveness of regions and statistical tax reporting with gross regional product of the Siberian Federal District entities. Following the assessment results a conclusion of the dependence of economic development of the region with its investment potential and dynamics of corporate investment activity in the respective territory was drawn. Tax incentive of investment activity of regional companies was marked as significant direction of state policy at securities market.


2021 ◽  
Vol 4 (2) ◽  
pp. 157
Author(s):  
Siti Mariyam ◽  
Markus Suryoutomo

<p>This paper aims to find out how the legal aspects of companies operating special rental transportation are regulated based on the Regulation of the Minister of Transportation (Permenhub.) of the Republic of Indonesia Number 118 of 2018 which is amended by Permenhub. Number 17 of 2019. Transportation is the movement of people or goods from one place to another by using a vehicle in the road traffic room. The information technology system-based transportation adapum is a mode of transportation in the form of legal entities and micro-enterprises or small-scale business actors connecting from one place of origin to one's destination, where the ordering method uses an information technology system and the amount of the fare is listed in the application. Companies in the form of legal entities in the form of Limited Liability Companies, BUMN, BUMD, and Cooperatives as well as micro business actors or small business actors established in accordance with the provisions of laws and regulations. The form of this special rental transportation company is not in accordance with Law Number 22 of 2009 and Article 79 of Government Regulation Number 74 of 2014 concerning the Implementation of Public Transportation.</p>


Author(s):  
Yuliia O. Danylevska ◽  
Tetiana A. Sokur ◽  
Oleksandr M. Bodnaruk ◽  
Andrii V. Shevchuk ◽  
Oleksiy V. Stratiy

The aim of the article was to conduct a comparative legal analysis of the features and problems of criminal prosecution of legal entities for environmental crimes. The research objectives were fulfilled through modern methods of cognition. The leading practical method was the method of observation. The study allowed to form a conceptual understanding of theoretical ideas about environmental crimes of legal entities in Ukraine. Currently, Ukraine is trying to focus in its legislative innovations on the implementation of progressive approaches to the introduction of a comprehensive institution of criminal law measures regarding the liability of these entities. Relevant legal mechanisms and comments identified in the practice of the European Union and substantiated by scholars, can be implemented in the legislation of Ukraine. Amendments to the rules governing the procedure for effective prevention of environmental crimes by legal entities are proposed. It seems reasonable to introduce an active monitoring analysis of anthropogenic activities of companies, and the creation of special units to identify relevant violations. The mechanisms for implementing the set of preventive and monitoring measures outlined in the article, set the background for further scientific research.


Author(s):  
N. Khomiuk ◽  
I. Tsymbaliuk ◽  
M. Voichuk ◽  
A. Grymak ◽  
I. Kravtsiv

The article considers land taxation as one of the tools to ensure the sustainable development of rural areas in the context of decentralization. Included land tax and rent for land plots of state and communal property and a single tax for agricultural producers as land tax payments has been proposed. It was found that the land fee is the second-largest source of tax revenues to local budgets. It was revealed that during 2009–2020 there is a tendency to increase revenues from land fees to local budgets of Ukraine. Emphasis is placed on the fact that there is an increase in rent payments by legal entities and individuals in parallel with a decrease in its share in the payment for land, which is caused by an increase in land tax revenues during the analyzed period by 4.5 times. It was found that the largest amounts of revenues from land fees are payments from legal entities (86–88 % of the total revenues). It was found that the number of revenues from land tax and rent for land plots of state and communal property paid by individuals increased 4.5 times, and the number of revenues from similar taxes from legal entities increased 3.6 times. As a result of the study, attention is focused on the fact that since 2015 the payment for land has been transferred from the status of a national tax to a local one. It is proved that to tax the regulation of agricultural land use and promotes the development of agriculture and rural areas in 1998, a fixed agricultural tax was introduced. It was found that the number of receipts of the single tax paid by agricultural producers in 2015 increased 17 times compared to 2014. The sharp increase is caused by the introduction of the annual indexation of the tax base for agricultural enterprises, and a threefold increase in tax rates is justified. To achieve the goals of sustainable development of rural areas, it is proposed to carry out such measures as the application of increasing coefficients for irrational use of agricultural lands, provision of benefits for organic agricultural producers, implementation of the full inventory of agricultural lands, improvement of normative monetary valuation of land use for land and/or the single tax of the fourth group for the implementation of measures for the protection and reproduction of land resources, which will increase employment in rural areas, overcome poverty, develop social infrastructure, ensure the livelihood of rural residents, food, economic and environmental security, reduce destructive effects on the environment, protection and reproduction of natural resource potential.


Author(s):  
Anatolii M. Kolodii ◽  
Olexii A. Kolodii ◽  
Maryna O. Petryshyna

The relevance of the topic “constitutional and legal status of the Ukrainian people” is seen, first of all, in the fact that the understanding of the Ukrainian people of their essence, their political and legal status, in the context of awareness of their own legal personality, principles, powers, guarantees, that is, certain elements included in the content of the constitutional and legal status at the present stage of development and development of Ukraine as a democratic, social and Legal country, is very important, appropriate and, for the political, legal and other systems of any country, system-forming. It should also be noted that this issue, despite its fundamentality and scientific prospects, is not sufficiently doctrinairely studied by Ukrainian scientists. This is due to many determinants, of which two factors are the most obvious. First, the dominance of doctrinal approaches in Ukrainian legal science, which did not recognise the existence of the constitutional and legal status of the Ukrainian people as a whole. It was considered that only individuals and legal entities can be granted legal status. Secondly, Ukrainian scientists have traditionally preferred to study established institutions, primarily direct democracy, which are directly regulated in Chapter III of the Constitution of Ukraine, that is, elections and referendums. The aim is to clarify the methodological basis for studying the constitutional and legal status of the Ukrainian people. Based on the obtained conclusions and generalisations, a methodological basis for studying the constitutional and legal status of the Ukrainian people has been developed


Lex Russica ◽  
2021 ◽  
pp. 58-65
Author(s):  
A. F. Meshcheryakova

The paper examines some aspects of theoretical views on administrative punishment. The author analyzes the concept of administrative punishment as a measure of responsibility for an administrative offense, its essence and objectives. The study highlights a number of topical problems in the field of legal regulation of the system of administrative punishments that cause difficulties in the correct choice and appointment of administrative punishments. Attention is drawn to the lack of a unified approach for the legislator to establish a system of administrative penalties in terms of their alternative or non-alternative nature. It is shown that some sanctions are incompatible with the nature of the offense; there is a significant gap between the lower and upper limits of penalties in alternative sanctions, a significant difference exists in the sanctions applied to different subjects of the same offense. As a result, the commission of a more socially dangerous act in practice entails infliction of a less severe punishment, which does not meet the goals of prevention. It is noted that in some cases, when deciding on the infliction of an administrative penalty, jurisdictional authorities do not take into account mitigating or aggravating circumstances. Some proposals are made to improve the current legislation on administrative offenses. In particular, the author suggests that it is necessary to correlate all administrative offenses with each other according to the degree of public danger and, on this basis, introduce a system of punishment for administrative offences. It is also proposed to toughen the liability in relation to individuals, since the amount of the fine in relation to individuals and legal entities in some cases differs 50 times. At the same time, the author substantiates the necessity of involving the population in the development of legislative initiatives in this area.


Author(s):  
Inga Liutkevičiūtė ◽  
Ramunė Budrionytė ◽  
Rasa Subačienė

The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and complex process, which helps to provide fair and true information on legal entities. Although, it’s important to evaluate the changes of accounting standards by preparers of financial statements and the users of the information. The purpose of the research is to determine the impact of significant changes of international financial reporting standards on the financial indicators of the companies during 2017-2020 period. Research methods of comparative analysis of scientific literature and legal acts, content analysis, case analysis, grouping of information, systematization, comparative analysis and generalization were used. Main research results state that in 2017-2020 the key changes were related to three standards: IFRS 9 - Financial Instruments, IFRS 15 - Revenue from Contracts with Customers and IFRS 16 - Leases. The study of the impact of the application of the new standards on the financial indicators of 24 Lithuanian listed companies revealed that the new IFRS 16 had the greatest impact on the financial indicators of the companies. The first time, the application of IFRS 16 had a significant impact on 6 of the 24 companies analysed. There was a negative impact on liquidity and solvency ratios, working capital, return on assets and the turnover of assets.


2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Saadulaev A.I. ◽  

The right to go to court, including administrative, is one of the most important rights of citizens guaranteed by the Constitution and laws of Ukraine. In addition to the general constitutional right to judicial protection, in particular, Art. 7 of the Law of Ukraine «On the Judiciary and the Status of Judges» of 02.06.2016 № 1402-VIII, guarantees everyone the protection of his rights, freedoms and interests within a reasonable time by an independent, impartial and fair court established by law. Foreigners, stateless persons and foreign legal entities have the right to judicial protection in Ukraine on an equal footing with citizens and legal entities of Ukraine. Access to justice for every person is ensured in accordance with the Constitution of Ukraine and in the manner prescribed by the laws of Ukraine. However, along with the guaranteed right to apply to the court of foreigners, stateless persons (refugees, migrants, immigrants), such a category of subjects of administrative proceedings as apartheid remained outside the scope of domestic law. In order to eliminate the shortcomings of the legislative regulation of the legal status of apartheid in Ukraine, the author came to the conclusion that it is necessary to eliminate the existing shortcoming by amending the Law of Ukraine «On Legal Status of Foreigners and Stateless Persons» of 22.09.2011 № 3773-V. Keywords: legal status, foreigners, migrants, apartheid, justice, legislation


2021 ◽  
Vol 2 (16) ◽  
pp. 68-83
Author(s):  
Tetiana Oleksandrivna Mykhailichenko

It is examined in the article the provisions of current criminal law in terms of compliance with international legal obligations, which Ukraine has been taken while ratified the Convention on the counterfeiting of medical products and similar crimes involving threats to public health (the Medicrime Convention) in terms of liability of legal entities for the creation and circulation of counterfeit medical products. It was proved that in fact there is no such responsibility, and, therefore, the obligation is not fulfilled. A number of explanatory notes were also analyzed, which determined the range of criminal offenses for the commission of which measures of a criminal nature may be applied to a legal entity. It is established that no obstacles or arguments for non-inclusion in paragraph 1 of part 1 of Art. 96-3 of the Criminal Code of Ukraine there are no pharmaceutical crimes. An analysis of the leading international experience in the implementation of liability of legal entities for these acts, in particular, Spain, Germany and Switzerland. In addition, judgments of foreign states, which proves that pharmaceutical crimes are crimes that can be committed by transnational organized crime. Therefore, the obligation to expand the range of crimes under Part 1 of Art. 96-3 of the Criminal Code of Ukraine follows from the UN Convention against Transnational Organized Crime. It was emphasized that in order to effectively counter the spread of counterfeit medical products, it is necessary to expand the powers of the State Medical Service to control the quality of medical products without prior notice of inspection of business entities (Law of Ukraine" On Basic Principles of State Supervision (Control)" 2007 № 877). It is necessary to bring the national legislation in line with Art. 11 of the Medicrime Convention to escape from all drawbacks due to expansion range of crimes that could help to make responsible the legal entities in criminal law. For this purpose, it is mandatory to add paragraph 1 Part 1 of Art. 96-3 by reference to Articles 305 and 321-1 of the Criminal Code of Ukraine.


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