DEVELOPMENT OF ESTONIAN TRADE PATTERNS

This paper describes specialisation dynamics in Estonian export using revealed comparative advantage (RCA) and intra-industry trade (IIT) measures. We analyse the development of the distribution of comparative advantage using descriptive statistics and Galtonian regression. Intra-industry trade dynamic is analyzed using a marginal approach. We generally observe a stable specialization structure of Estonian exports in 2006-2011, along with some changes in specialization in the years following that. Based on the analysis of the RSA index and the Galtonian regression, we can make the conclusion about the diversification of the specialisation structure. The most important component of trade expansion in Estonia within the considered time period is the intra-industry trade. In 2016-2020 there was a significant increase in the specialization shift component in trade dynamic, which indicates the structural changes in Estonian exports. The most essential structural changes during the last five years occurred in such commodity sectors as food and live animals, animal and vegetable oils, as well as machinery and transport equipment, which were caused by the increasing share of specialization shift.

DERIVING FROM THE BASIC LEGAL AND DEMOCRATIC RULE OF THE STATE AND THE RIGHT OF THE PERSON IN PRINCIPLE TO CARRY OUT MATERIAL-LEGAL CLAIMS ONLY IN PART AS AN EXPRESSION OF A LEGAL AND DEMOCRATIC STATE

In the article, the author looks at the origin of the principle of the private autonomy from the point of view of the basic normal theory, stating that the basic legal and democratic norms of the country are derived from the rule of law. Moreover, the private autonomy also includes, in principle, the right of a person to exercise the right to carry out material legal claims, even in part, if the person so wishes.

TAX EVASION AND MONEY LAUNDERING AS A SET OF CRIMINAL OFFENCES

Article is the author's cooperation project after the coauthor's successful master's defence, by supplementing the study with new knowledge. Based on the assessment of the “MONEYVAL” Committee on the Prevention of Money Laundering and Terrorism Financing of the Council of Europe, Latvia faces and continues to face the risks of money laundering and terrorist financing. In order to alleviate these risks, various measures are being taken in the State, including by making amendments to the laws and regulations and directly in the Criminal Law and the Law on the Prevention of Money Laundering and Terrorism and Prohibition Financing. Tax evasion is a predicative offence laid down in article 218 of the Criminal Law, committing and legalizing funds, thus committing a criminal offence in article 195 of the Criminal Law – money laundering. In view of the fact that tax collection provides revenue in the national budget, the risks of tax evasion are considered to be a significant encroachment on public and public interest. The consequences of tax evasion affect the entire company, in the interest of which it is expected that the State budget receives all the payments due to it. In protecting the public budget and public welfare, the legislature established criminal liability for offences in the field of taxation. The object of the Master's work is the settlement of criminal relations in the field of taxation and the economy. The subject of the Master's work is the criminal legal norms of criminal offences such as tax evasion and money laundering, law doctrine and jurisprudence. The work analysed the provisions of criminal law, compiled legal literature findings and case law. In addition, there is a view of the problem of the problem of criminal law in connection with the confiscation of virtual currency, as well as the risks of tax evasion, identified problems, gaps and offered solutions.

INTERGENERATIONAL TRANSMISSION OF VALUES

The need in mature, scientifically ground state migration policy is extremely high, and it is becoming more and more pressing with each subsequent year. There is an increasing demand for crosscultural comparisons, as far as yet more ethnic groups are becoming involved into migration processes. The research applied the conceptual approach, covering representatives of three generations of one and the same family. The research has demonstrated that four types of acculturation statements correspond to certain types of behavior in the process of acculturation, types of ethnic and civic identity formation. It has also revealed essential correlations of ethnic identity with acculturation strategies in three generations.

RATIONALITY CATEGORY OF PRIVATE LAW

The article analyzes equally important both for philosophy and law issues of rationality, considers the categories of reasonableness of private law, their role and significance in the legal regulation. The relevance of the study is determined by the lack of clear criteria for determining the nature and character of these categories, by the diversity of understanding of their content, role and significance in the process of legal regulation. The purpose of the study is to establish the nature, interconnection and interdependence of rationality, reasonableness of private law, show how they differ from close-by categories of justice, fairness, legality and appropriateness. In this regard, the study used system-logical, formal-dogmatic, functional, comparative-legal research methods. The study draws attention to the essential differences between rationality and reasonableness, which today are often identified, specifies clear relationship of reasonableness, justice and fairness, and at the same time emphasizes their autonomy, synonymy of rationality, meanings underlines the criteria of rationality and reasonableness, emphasizes the irreducibility of reasonableness to the legitimacy, highlights the signs inherent to reasonableness, which are appropriateness and legitimacy. Reasonableness is not only a subjective category, but also, above all, is a requirement objectively expressed in positive law, addressed to all the participants regulated by the law of public relations, i.e., an objective category. In its turn, certainty of the law is expressed as its reasonableness. The study traces the manifestation of reasonableness category in the international legal acts and normative legal acts of a number of national legal orders.

IMPLEMENTATION OF BOLOGNA DECLARATION STANDARDS: THE EXPERIENCE OF THE REPUBLIC OF LATVIA

The article is concerned with 20 years’ experience of implementation of Bologna Declaration standards in the higher education system of the Republic of Latvia. The article offers a concise analysis of such root principles of Bologna system as 1) acknowledging of three cycle system; 2) staff and students' mobility; 3) quality assurance of higher education; 4) promotion of the essential European attitudes in higher education; 5) life-long learning; 6) enhancement of the role of the students in organization of the study process; 7) autonomy for institution and academic freedom; 8) amplification of the European constituent in the national higher education system; 9) single European Higher Education Area (EHEA).