PRINCIPLES AND CONDITIONS FOR THE FUNCTIONING OF THE SPECIAL ECO-NOMIC ZONE OF A TECHNOLOGY-INNOVATION TYPE

The article contains material on the princi-ples and special conditions for the function-ing of special economic zones of technology-innovation type. Since the creation of the first free economic zone (FEZ), there have been many changes. There have been both successful projects and weak experiences that have already been analyzed. Regular revision, generalization, and updating are required for many regulations governing the creation and operation of these territories with special conditions. At the same time, potential SEZ residents – entrepreneurs – need an explanation of the complex lan-guage of regulatory acts. This work was based on the generalization of methodologi-cal documents and practical experience. It focuses the reader on the principles and conditions that allow nowadays to create promising, successfully developing SEZs. The paper can become the basis for updat-ing regional and local regulatory acts to im-prove conditions for the advanced develop-ment of territories.

Value added tax in case of exports from the special economic zone in the Kaliningrad Oblast

Subject. The article focuses on the value added tax in case of exports from the special economic zone in the Kaliningrad Oblast. Objectives. We study methodological aspects of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Methods. We conducted the content analysis of available sources. The comparative analysis helped confirm the reasonableness, reliability and the relevance of methodological guidelines for determining economically adequate tax implications in terms of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Results. Importing foreign goods into the special economic zone of the Kaliningrad region and letting them pass the customs procedure of free economic zones, a Kaliningrad-registered legal entity was found to exempt from customs payments, including VAT as part of customs payments under the above procedure. Being transported to elsewhere in the EAEU, any goods in the free economic zone should be treated as foreign goods, unless their status as the EAEU goods is corroborated with documents. The effective tax and customs regulations provide for VAT to be paid on imports into the Russian Federation, including as part of customs payments, and subsequently VAT on the sale of goods in the Russian Federation. VAT on imports, inter alia, as part of customs payments is subject to tax deductions as per Articles 171, 172 of the Russian Tax Code. Conclusions and Relevance. The taxation mechanism herein is identical to that applying to exports from the free economic zone to elsewhere in the customs area of the EAEU if there were not tax clauses envisaged in Federal Law № 72-ФЗ. Hence, the above clauses seem reasonable to be excluded.

IMPLEMENTATION OF REGULATORY AND LEGAL PRINCIPLES OF ACADEMIC INTEGRITY IN PSACEA: ACHIEVEMENTS AND PROSPECTS

In the modern development of society the need to improve the quality of training of highly qualified and competitive personnel with not only broad fundamental knowledge, but also able to independently and creatively solve professional problems, realize the personal and social significance of professional activity, can be responsible for its results. and be honest in their actions becomes more urgent. The demand of the Ukrainian society for a responsible and virtuous specialist, who is trained (educated) in educational institutions of Ukraine, has led to changes in Ukrainian educational legislation. In accordance with Article 42 of the Law of Ukraine ”On Education”, adopted in 2017, for the first time in the legal circulation of the state introduced the concept of “academic integrity”. The relevance of the research topic is that the integration changes in the public life of Ukraine, which are caused by the signing of the Agreement with the EU, have led to significant changes in Ukrainian legislation relating to education. The new Law of Ukraine “On Education”, which contains new requirements for educational standards, in particular, within the framework of Article 42 of this Law. In our opinion, the analysis of the concept of “academic integrity” and regulatory documents on the implementation of this article in the Free Economic Zone seem interesting. The purpose of the article. Analyze the legal documents for the implementation of issues of academic integrity in higher education institutions, in particular in the Dnieper Academy of Civil Engineering and Architecture. Conclusions. The Free Economic Zone, in particular the Dnieper State Academy of Civil Engineering and Architecture, has successfully adopted legal documents on academic integrity in accordance with Ukrainian legislation and is moving forward to implement the basic principles of academic integrity by developing implementation mechanisms.

The Perspectives Of The Establishment Of International Financial Centers In Uzbekistan And The Implementation Of English Law

In this article analyzed main notions of international financial center and its brief history, and the views of several scientists from different countries about international financial centers and its types. Moreover, it is also researched the perspectives of the establishment of international financial centers as one type of free economic zones in Uzbekistan. In addition, in this article researched the main features of common law, its implementation as a special legal regime on regulating international financial centers in Uzbekistan. As result of analyzes, it is illustrates legal, financial and other potential of establishment common law based international financial center as a type of free economic zone in Uzbekistan.

The Perspectives of the Establishment of International Financial Centers in Uzbekistan and the Implementation of English Law

In this article analyzed main notions of international financial center and its brief history, and the views of several scientists from different countries about international financial centers and its types. Moreover, it is also researched the perspectives of the establishment of international financial centers as one type of free economic zones in Uzbekistan. In addition, in this article researched the main features of common law, its implementation as a special legal regime on regulating international financial centers in Uzbekistan. As result of analyzes, it is illustrates legal, financial and other potential of establishment common law based international financial center as a type of free economic zone in Uzbekistan.

IMPLEMENTATION OF THE PRINCIPLES OF ACADEMIC INTEGRITY IN HIGHER EDUCATION INSTITUTIONS OF UKRAINE

Taking into account the current state of development of higher education and science, the peculiarities of the introduction of the principles of academic integrity in the structure of higher education institutions are indicated in the study. The essence of the concept of academic integrity was clarified basing on the study of normative documents and regulations (Law of Ukraine on Education and Law of Ukraine on Higher Education), recommendations for higher education institutions on the development and implementation of a university system of academic integrity, approved by the National Agency for Quality Assurance in Higher Education. Main vocation of academic integrity, its features of compliance and application in educational and scientific activities of all participants in the educational process are revealed in the study. On the example of H.S. Skovoroda Kharkiv National Pedagogical University it was found that higher education institutions, guided by the above laws and recommendations, operates on their own principles of academic integrity in view of the peculiarities of the free economic zone, its specifics, areas of training future professionals and scientific activities. An example of a university system for ensuring the principles of academic integrity and ethics of academic relations is revealed, which consists of five components: regulatory framework, information base, structural units and authorized commissions, tools for implementation and control. It is noted about the creation of such a system on the basis of the recommendations for higher education institutions on the development and implementation of the university system of academic integrity, approved by the decision of the National Agency for Quality Assurance in Higher Education. The activity of separate structural links of the educational institution on realization of the principles of academic integrity is analyzed. A number of promising ways to implement the principles of academic integrity in higher education institutions is proposed. Among them are the development of normative documents of the Free Economic Zone, information materials, banners, methodical instructions, preparation of videos, holding popular science events, etc.