Suchergebnisse

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.

Modern transformation of the economic system of this country led to structural changes in the social environment. Movement of population and human resources inside and outside the country increased. The growth of the scale of international migration processes, their mixed impact on the development of the countries, qualitative transformation of the specified processes determine the importance of the study of demographic and employment dimension of the international migration processes in Ukraine, which is among the main donors of population. The aim of the work is to determine demographic and human dimension of international migration processes in Ukraine. To achieve the goal, we applied dialectical method of scientific knowledge, as well as general scientific and special methods of research. The current state of migration processes in the global economy was examined. It was determined that in the global migration system Ukraine happens to be the country of origin, of transit and arrival of migrants. We analyzed the regional structure of migration flows in the state. It was proved that in recent years the country continues to lose population as a result of emigration, and these losses are not offset by immigration from abroad. This leads to a rapid decrease of the population of Ukraine. In addition, we tackled the problem of emigration of highly skilled labour force out of the country while the main channels of immigration into the country were identified. One of these channels is educational migration because Ukraine is included into the top ten leaders in the international market of educational services. It was substantiated that the target guideline of the state migration policy of Ukraine should be keeping the country's intellectual potential, for which it is necessary to ensure the execution of the following tasks: provision of financial and material resources to the development of science and higher education; funding in full the salaries of teachers in higher education, research workers; development of programs to preserve intellectual potential of the country; development of a mechanism for stimulating research activities and training of qualified professionals. The scientific novelty of the obtained results is in the developing and clarifying theoretical and practical foundations of the research into the issues of demographic and employment dimension of international migration processes in Ukraine. The practical value of the research results is in the definition of the target guideline of the state migration policy of Ukraine, which should be the preservation of the intellectual potential of the country. The participation of Ukraine in the international migration of skilled people should include an evolutionary process of rapprochement with the scientific and technological environment, and this process requires coordinated actions of all branches of government and business, predetermining the need for further research in this direction.

This article examines illegal migration. The existence of problems in the fight against illegal migration, negative consequences for Ukraine, the need to develop effective ways to combat in modern conditions are described. Ways to overcome gaps and contradictions in the national migration legislation have been identified. Strategies and strategic alternatives are described and prospects for further development are identified. A SWOT analysis of the public administration process in the field of combating illegal migration was conducted. All current opportunities for improvement of the specified process are offered.

The article reveals the legal nature of the principle of openness and transparency of a trial and the enforcement of judgments as an integral part of the concept of a person's right to a fair trial. The purpose of our study is to find out the main approaches to the openness and transparency of the enforcement of judgments in the light of international and European standards, such as the laws of England and Wales, the US and EU law. For our comparative study, the United States Federal Rules of Civil Procedure and Civil Procedure Rules of England and Wales have been selected in view of the need to study the world's best practices. The European legislation governing the provisions of the European Enforcement Order and the European Order for Payment and European Small Claims Procedure, are among the objects of our study. Provisions on common minimum stand- ards for civil procedure in the EU, which are in the process of legislative implementation, are examined as examples of the standards of openness and transparency of justice and enforcement of judgments in the EU. They are also among the sources of our study on, transparency and openness in the administration of justice and the enforcement of judgments.

In this article the terminological problems of translation of the terms "public hearing", "open court", "open trial" and others relative terms are analyzed in depth, based on their legal content and essence.

As a result of the research, the concept of open enforcement of court decisions as an integral part of court proceedings is proposed to imple- ment, in particular, by introducing the institution of review of court decisions and other documents subject to publication in accordance with the procedure established by law, attorneys or agents affairs.

The main task of this paper is to start the discovering of complex reality of interwoven links and relations between the sphere of higher education, globalizing world economy and their «crisis». All current anti-crisis measures will remain fictitious and counterproductive until they take intoaccount deep material structures and relations that underlie the world of «financial» & «economic» relations and exchange & transaction. These relations and their structures produce and reproduce themselves by financial-economic transactions. For existence and reproduction of these relations they require «antropo-production» activities in functions of higher education and professions. In order to overcome the «crisis», we must move beyond the world political economy, we need to disclose these deep structures and relations (of university, world economy and «economic education») and set our world free for development through thoughtful redesign and reconstruction of these structures.

The article examines the features of the legal status of child neglect and homelessness, determines the place of this category of persons in society and the state. Child neglect and homelessness are considered as a separate category that needs social and legal protection from the state and charitable organizations, especially during the coronavirus pandemic (COVID-19). Today, the problem of homeless people and homeless children in Ukraine distorts the social environment, destroys the physical, mental and spiritual health of people, reduces their vital, social and creative activity, worsens morale, as well as creates tension in society. The main reasons for this situation were a sharp decline in income and living standards due to the coronavirus pandemic (COVID-19) and structural changes in the economy, unprofitability of many manufacturing enterprises, imperfect financial and credit mechanisms, the sharp increase in existing and hidden unemployment, unpreparedness of training and social institutions, as well as law enforcement agencies to work with such categories of the population in the market conditions. The general principles of social protection of homeless persons and homeless children established by the legislation are determined. It provides legal regulation for relations in society, which are aimed at realization by homeless persons and homeless children of their rights and freedoms provided by the Constitution and legislation of Ukraine. It also creates conditions for public and charitable organizations working in the field of social protection. The conditions and active growth of the number of homeless people and homeless children during quarantine are studied. The author points out the need to comply with the current legislation in the field of social and legal protection of this category of persons, especially during quarantine, as health should be a strategic direction of human life. Thus, the state should protect and help homeless citizens and homeless children according to the Constitution of Ukraine, as a person, his life and health, honor and dignity, inviolability and security are recognized in Ukraine as the highest social value. The maintenance and upbringing of orphans and children deprived of parental care is the responsibility of the state. Keywords: homelessness, child neglect, life circumstances, health care, quarantine, social assistance, social services, orphanhood.

The main task of this paper is to start the discovering of complex reality of interwoven linksand relations between the sphere of higher education, globalizing world economy and their «crisis».All current anti-crisis measures will remain fictitious and counterproductive until they take intoaccount deep material structures and relations that underlie the world of «financial» & «economic»relations and exchange & transaction. These relations and their structures produce and reproducethemselves by financial-economic transactions. For existence and reproduction of these relationsthey require «antropo-production» activities in functions of higher education and professions. Inorder to overcome the «crisis», we must move beyond the world political economy, we need todisclose these deep structures and relations (of university, world economy and «economiceducation») and set our world free for development through thoughtful redesign and reconstructionof these structures.

The article, based on the analysis of scientific views of researchers and norms of the current legislation of Ukraine, describes the legal principles of ensuring the protection and maintenance of public order in the courts and identifies the place among them of administrative and legal regulation. It has been established that the principles of ensuring the protection and maintenance of public order in the courts are fundamental (basic, starting), general, imperative requirements, rules on which the functioning of the legal mechanism for ensuring the protection and maintenance of public order in the courts is based. These principles are formed on the basis of scientific knowledge of objectively existing patterns of social life. It is established that today in Ukraine the basic legal principles necessary for an effective assurance and maintenance of public order in courts are laid. It is proved that the importance of administrative and legal regulation for ensuring the investigated order is due to the fact that the branch of administrative law regulates public relations that contain an element of public power.

Introduction. Human rights are the basic things we all need in order to live with dignity: food, housing, education and health care; the right to spend time and communicate with others, to access information, form opinions, express ourselves, and hold religious beliefs; and the right to be free from violence, exploitation and abuse. Everyone, including children, has these rights just because they are human, no matter what their circumstances. Human rights mean that children must be respected as the people they are today, not just when they reach 18.Purpose of the article is to study the level of children's welfare in Great Britain and in Ukraine, to compare the reasons of children being neglected or in need, the ways of solving problem of this category of children.Results. In recent years Ukraine has seen a positive trend of increasing the number of foster families and family-type homes and the number of children in them. According to data from regions in Ukraine, the family care (guardianship, foster families and family-type homes) reached 73,212 orphans and children deprived of parental care, which is 0.3% more than last year. Вut there are still many proplems which remain to be discussed. That's why the country is looking for new decision of improving children's welfare system via adopting experience from other countries which have already reached positive results in this area.Originality. The article highlights the tendencies in children's welfare system in Great Britain and in Ukraine, describes its strong and weak points. It also states the actions that may be carried out to strengthen the state's social welfare sector. Comparison of children welfare in Britain and Ukraine are suggested in the article. Comparative analysis of the term "children in need" and "parental responsibilities" in Ukraine and in Great Britain is offered in the article.Conclusions. Child protection is a fundamental part of safeguarding children. Welfare of children in need is carried out in Britain and in Ukraine in different ways. But each is aimed to protect children, their rights and to give an opportunity to live in a family (either in biological or foster one). The number of children in need is growing every year and the states are looking for the new ways of improving children's welfare. In particular by offering different types of assistance, placement into different types of foster care, improving laws, increasing budgetary allocations to government agencies responsible for social care, investing the human resources within the social protection system to increase size, competency and reach of staff form both government and non-governmental service providers; developing regulations and institutions etc. Ukraine welfare policy is aimed to improve the system of institutional care, introduce preventive measures to avoid an orphanhood. Study and adopting the experience of foreign countries are also useful and perspective.

The article is devoted to the study of the doctrine of formalized and non-formalized basic human rights in Ukraine and Germany. To achieve this research goal, the following research objectives have been identified: 1) to outline a subsystem of formalized fundamental human rights and freedoms in accordance with the German fundamental doctrine of fundamental human rights; 2) identify the subsystem of unformalized basic human rights and freedoms in accordance with the German fundamental doctrine of fundamental human rights, to name the problems of its functioning; 3) to analyze the national doctrine of formalized and non-formalized human rights and freedoms, to make proposals on the development of the theory and practice of affirmation and maintenance of human rights and freedoms in Ukraine. As a result of the study, the following conclusions are made: a) It is found that one of the dimensions of the existence of the human rights and freedoms system in Germany is its division into: formalized (written) and unformalized (unwritten) human rights. However, both types of human rights have equal constitutional status; b) It is stated that the formation of the human rights system, both formalized and unformalized, is not monopolized by the state. Legal science is actively involved in the formation of this system. Scientists' conclusions and suggestions, both on the list and on the content of individual human rights, are applied at the same level as the legislation in the exercise of a specific human right or freedom in Germany; c) it is determined that the list of unformalized (unwritten) human rights in Germany is open, as new informal human rights can emerge as a result of the activities of both the judiciary and the state; d) it is stated that in Ukraine only formalized human rights that have a normatively defined mechanism of their realization are able to be asserted and secured by the Ukrainian state. Informal rights can exist only in the form of scientific theories and concepts, but do not have a real dimension of ...

The author analyzes the norms of national legislation, namely the Law of Ukraine "About Tourism", the Civil Code, the Commercial Code as well as the international experience of France, Malaysia, Turkey, Spain and other countries. The author defines the main directions of tourist activity and subjects which provide tourist services. The subjects, which provide tourist services, are travel operators and travel agents. The author analyzes the difference between travel operators and travels agents. Furthermore, the author explored procedure for granting licenses as a kind of state regulations of economic activity. New requirements for obtaining a tourist license were investigated. Particular attention is paid to financial guarantees. This guarantee depends on different factors (office location, tourists' destination). Also, legislation declares additional responsibilities to tour operates and tour agents. The author analyzed national system of state and local self-government bodies and special bodies (agency), and international system of government and no government bodies. The author points out the importance of interaction between public authorities and the private sector. Moreover, the article pays attention to the importance of public control over tourism activities. Finally, the author proclaims indication of directions for improvement of national legislation.

The article is devoted to the implementation of the state digital policy in Ukraine in the context of creating E-Government initiative and adopting the Law on Electronic Trust Services. The author explains that from the moment of its introduction and hitherto, there are issues in electronic services' usage, their consumer orientation and usability. Analyzing the advantages and disadvantages of implementing digital policy in Ukraine, the author focuses on the national concept of digital state development and concludes that it is limited to the government services. Instead, in the author's view, it would be advisable to promote the digital government as a collaboration between the state and citizens. The author also did not miss the features of electronic trust services, their components and importance for practical implementation: online purchases, participation in public affairs, electronic workflows in court, recognition by mobile phone, etc. Reaffirming the importance and necessity of state digital policy, the author refers to a comparison of the practices of its implementation in Ukraine and Estonia, whose successes in this way are indisputable and often serve as an example to be followed. It is underlined that there is scope for building a functional digital service system in Ukraine, however, different principles of user data protection were already doubted because of security issues, since the creation of a common digital data space was announced by the Government of Ukraine. It is emphasized that the lack of measures to preserve the user's data protection of digital government systems will create high risks to a national security and the manipulation of confidential user information. Thus, the digital data space has legislative regulation but in a very schematic level and without practical tolls, which does not in any way create a "trust environment" in the cyberspace of Ukraine. In such circumstances, it is impossible to guarantee a high motivation for using such electronic trust services. All in all, ...

The article analyzes the content of the stages of conducting a gender and legal expert examination. It is emphasized that equality of representatives of both sexes in all the spheres of human activity, without exception, at the interstate, state and regional levels is the key to the development of a modern democratic and European state. In order to achieve this goal, the discriminatory provisions of existing national legislation and draft legal acts should be eliminated, which can be done through effective gender and legal expert examination. The scientific approaches to the implementation of gender and legal expert examination are highlighted and the foreign experience of its conducting is researched. It is noted that, despite the diversity of scientific approaches to the stages of the implementation of gender and legal expert examination, it is necessary to speak not so much about the inconsistency of the legal and scientific positions of the authors, but about the difference in the methodology to the implementation of gender and legal expert examination, both of the Ministry of Justice of Ukraine and scholars. The emphasis is placed on the need for legally established methodological recommendations on conducting the, since today such methodological recommendations are only of a recommendatory nature. It is noted that each country has its unique experience and historical way of introducing gender and legal expert examination. The active participation of each state in international affairs testifies to its self-sufficiency in decision making, such actions of the state give grounds to assert the concept of an open state, which is based on the principle of parity democracy. It is emphasized that scientific researches on the methodology of conducting gender and legal expert examination show that today the system of qualified implementation of the latter, mechanisms for its implementation, as well as in the absence of relevant theoretical and methodological developments, and in the absence of teaching aids and ...