State Control over Intra-Group Transactions of Assets of a Strategic Entity

The article examines the current legal mechanism for monitoring the implementation of intra-group transactions and other actions within the framework of economic concentration; the possibility of applying the appropriate procedure when exercising state control over foreign investments in strategic business companies.The analysis of regulatory legal acts and international practice allowed the author to conclude that the introduction (by analogy with the Law on the Protection of Competition) of a notification procedure for a foreign investor to make transactions with assets of a strategic business company will not correspond to the objectives of control over foreign investments. In that connection the existing preliminary control seems to be the most effective.

LEGAL FORMS OF REALIZATION OF NATIONAL INTERESTS: THEORETICAL ASPECT

Тhe object is a complex of public relations arising in the sphere of realization of national interests through an appropriate legal mechanism. The subject of the research are: legal norms and scientific approaches, legal categories of the theory of national interests, official documents (strategies, concepts, contracts, programs, projects, etc.) and law enforcement, including judicial, practice.

One-time voluntary declaration in Ukraine

Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest novelties of tax legislation is the introduction in accordance with the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to stimulate de-shadowing of incomes and increase tax culture of citizens by introducing one-time (special) voluntary declaration of assets and payment one-time collection to the budget ”(hereinafter – the Law № 1539) [11] voluntary tax declaration, which in fact provides for a tax amnesty. Analysis of recent researches and publications. It is significant that the institution of amnesty is not new to law, in particular, tax, and its research was carried out by such lawyers as: T.O. Belova, M. P. Kucheryavenko, I.V. Pivovarova, I. V. Prikhodko, V. O. Ryadinska, E. M. Smychok. At the same time, in modern conditions, the legal mechanism of its implementation has undergone appropriate transformations, which in turn necessitates an analysis of modern approaches to the definition and regulation of tax amnesty. Target of research is to analyze various aspects of the legal regulation of one-time (special) voluntary declaration as a mechanism of tax amnesty in Ukraine. Article’s main body. The article considers the legal regulation of one-time (special) voluntary tax declaration, reveals its legal mechanism and content characteristics. It is established that the signs of modern tax amnesty are: 1) special subject composition – only natural persons-taxpayers; 2) specific objects of declaration – assets of natural persons located on the territory of Ukraine and / or abroad, if they are received (acquired) by such natural person at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) which have not been paid or not paid in full taxes and fees, and / or which have not been declared in violation of tax and currency legislation; 3) voluntary – the taxpayer decides at his own discretion to use such legislative innovations or not; 4) temporal limitation (only from September 1, 2021 to September 1, 2022); 5) payment – the subject of declaring pays a fee to the budget for the use of special voluntary declaration, the amount of which is calculated taking into account specific rates; 6) a special procedure for submitting such a declaration. Conclusions and prospect of development. It is emphasized that it is too early to state the positive consequences of the introduction of such a mechanism (especially for the taxpayers). The necessity and expediency of building a tax system and a system of administration of taxes and fees with a high degree of trust in the state in the taxpayer are emphasized.

Peculiarities of Realization of the International Mechanism for the Protection of the Rights of Victims of Armed Conflict in the East of Ukraine

The article analyzes the content of international legal acts related to the protection of the rights of victims of military conflicts. At the same time, its results identify the characteristics of its implementation in Ukraine. It has been established that some of these legal sources have not been ratified by Ukraine or otherwise Ukraine has not given them a binding legal effect. Using a documentary-based methodology close to legal and political hermeneutics, this article develops scientifically sound and relevant proposals aimed at improving the legal mechanism to protect the legitimate interests and rights of the victims of the military conflict in Eastern Ukraine. It is concluded that the current legal problems not only negatively affect the state of law enforcement activity in Ukraine, which is directly related to the content of this process, but also does not allow adequate influence on the determinants that give rise to, and cause military and territorial conflicts in Ukraine, a situation that can be extrapolated to other societies near or far.

Interbudgetary credit as a legal form of redistribution of financial resources in the mechanism of budgetary regulation

This article is devoted to a number of issues related to the importance of the method of budgetary lending in the legal mechanism of budgetary regulation. It has been established that in modern conditions, budgetary credit acquires special significance for the federal state, which is the Russian Federation. In 2021, the sub-federal budgets of public law entities are executed in the most difficult economic conditions of the need to overcome the consequences of the spread of coronavirus infection in Russia and the global financial crisis. Given the fact that the ongoing implementation of national projects requires significant expenditures, including at the level of regional budgets, the constituent entities of the Russian Federation are increasingly faced with a significant budget deficit and are increasing public debt to finance it. In the course of the study, various features of budget loans were highlighted, various aspects were studied and the definition of interbudgetary credit was formulated, the key powers of the Federal Treasury in the field of interbudgetary lending were described, the importance of this method for maintaining the stability of the federal state and its subjects was analyzed. It is determined that the Federal Treasury, using the method of interbudgetary lending, ensures the uninterrupted execution of the budgets of the budgetary system of the Russian Federation and state extra-budgetary funds. It is concluded that in modern society budget loans between public law entities play a key role in the process of redistribution of funds in the budget system of the Russian Federation and are one of the backbone forms in the legal mechanism of budget regulation.

Fetus Trafficking in Viet Nam – The New Criminal Method of Human Trafficking

When it comes to basic rights of the fetus, including the right to life, theoretical studies around the world on human rights of the fetus still have not reached an agreement on approaches and explanation. Criminal law at the international and national levels still leaves the possibility of protecting the unborn child. Viet Nam’s criminal law is no exception to this trend. In addition, Viet Nam is currently facing human trafficking with new methods and tricks. Children are bought and paid for while still in the womb, then born abroad and given to traffickers. Children are only protected by criminal law for human trafficking if they are born, alive, and detected by the authorities. While the act of trafficking in fetuses is often easily detected by the authorities right from the stage of purchasing and paying, it is not feasible to prosecute this act for human trafficking under the criminal law of Viet Nam. This reduces the criminal law’s ability to suppress crime, at the same time, leaves many fetuses unprotected. Should criminal law be left outside the legal mechanism to protect children while in the fetal stage? This article suggests considering fetus trafficking as a form of human trafficking and to criminalize fetus trafficking. Criminal law should recognize fetus trafficking as a sign of crime or an early stage in the criminal process of human trafficking, because children need special care and protection, including appropriate legal protection before and after birth, due to their physical and mental immaturity.

Constitutional principles of the creation of federal territories in Russia

Introduction. During the constitutional reform of 2020, part 1 of Article 67 of the Constitution of the Russian Federation was supplemented with a provision on the possibility of creating federal territories. In this regard, questions need to be resolved about how the constitutional novel should relate to the principles of federalism established by the Constitution of the Russian Federation, and what the principles for the creation of federal territories in Russia are. Theoretical analysis. The creation of federal territories in the Russian Federation should take place subject to strict compliance with the principle of state integrity, the principle of equality and self-determination of the peoples of Russia; the principle of unity of the public power system; the principle of priority of individual rights and freedoms, their recognition, observance and protection by the state; the principle of compliance with the goals of the formation of federal territories with the strategic interests of the Russian Federation. Empirical analysis. It is revealed that the current version of Part 1 of Article 67 of the Constitution, firstly, establishes the possibility of creating federal territories as a new type of public legal territory, secondly, provides for a special organization of public power in these territories, different from the generally accepted organization operating on the territory of the subjects of the Russian Federation, and, thirdly, defines the constitutional and legal mechanism for their creation: the adoption of a federal law. This norm does not specify the types of federal territories and the possible goals of their creation. These issues are fully attributed to the discretionary powers of the Russian Parliament. Results. Based on the analysis of the scientific literature devoted to the problems of federal territories in Russia and abroad, and the legislation of the Russian Federation, the definition can be formulated: federal territory is a public legal entity that has a special constitutional and legal status determined by national strategic significance, created in accordance with a regulatory act providing for direct or indirect management of it by the federal government, defining the specifics of the exercise of public power in accordance with the goals of creation, additional guarantees and restrictions on the rights and freedoms of citizens.

Organizational and legal problems of the program for the development of genetic technologies implementation

The relevance of this study is determined by the fact that at present legal regulation of genetic research is not comprehensive and does not provide a complete regulation of social relations in the focus. Оne of the factors hindering the development of genetic technologies is the absence of a basic law On genetic technologies. The purpose of the study . The article is devoted to the analysis of modern legal problems and the search for optimal solutions to the organizational and legal problems of the program for the development of genetic technologies implementation. Materials and methods of research . In order to understand modern approaches to relevant problems of improving the organizational and legal mechanism of the program for the development of genetic technologies implementation associated with environmental and biological risks and threats, a comparison of various methods of legal regulation and management, including dialectical, logical, and predictive methods, as well as the method of system analysis, is carried out. Results. Application of these methods allowed to conduct a comprehensive legal analysis of the current legislation and state strategic planning documents, work out a theoretical and legal basis for the development of the basic law On Genetic Technologies and formulate other proposals to improve the current legislation. The core powers of the National (federal) Bioresource Center, the network of federal and regional centers of genetic technologies, as well as the National Center for Biosafety have been identified and grounded by the authors.

Current trends in organizational and legal and innovative support of parliamentary control in Ukraine

This article outlines main trends in domestic parliamentary practice that do not strengthen the institutional capacity of the Verkhovna Rada in the context of improving the organizational and legal mechanism of parliamentary control. Such tendencies are emphasized in comparison with European values and standards of e-democracy.