Suchergebnisse

The article examines the peculiarities of law and legal security in modern Ukrainian realities. It is determined that law is a mechanism which, through the application of legal norms of which it is a part, should ensure the effective functioning of democracy and democracy in the state and the functioning and further development of the social system. It is established that the Ukrainian legal system is undergoing a reconstruction phase, in which administrative and legal mechanisms are being transformed into mechanisms of self-regulation and self-organisation. The author establishes that essential factors of law stability are correct definition and certainty of each element, completeness and absence of contradictions. It is established that the basis of the concept of legal security is the conditions, sources, methods and mechanisms of negative impact (falsification of legal provisions, conflicts of provisions, legal gaps, inadequate implementation procedures, neglect of the effect of provisions, substitution of concepts, corruption, etc. The author determines that legal security is a component of national security. Its content consists of the implementation of national interests in all areas of national security, protection of national interests in the security sector, as well as legal regulation of legal relations and legal protection of the creation of state and non-state institutions with the necessary and sufficient conditions for the effective functioning of law and legal order as a crucial regulator of social relations. It is noted that legal security is one of the constant needs caused by the natural conditions of life of a person, society and mankind. It should also be considered a universal human value designed to ensure a person's existence as a public good. The author identifies the factors that significantly impact the institutionalisation process of an individual's legal security.

This article is devoted to the study of human rights restrictions in Ukraine. The author states that there is an increasing tendency of human rights restriction in Ukraine. Both the state and private persons are the subjects of violation of human rights. In the legislative policy this tendency has increased since the parliamentary election in 2014. That year is known as the beginning of the in Ukraine. But most of the restrictions of human rights made by the laws of Ukraine (which violate the Constitution of Ukraine) since then have no relation to military activities and national security. The author identifies a number of tendencies: 1) recent amendments to Ukrainian legislation not only limit constitutional rights but also violate the principles of law and constitutional guarantees of human rights; 2) due to the usage of modern informational technologies, violations of the right to privacy are total; however, the law-enforcement agencies do not struggle with such violations systematically; 3) many constitutional human rights are violated by the laws devoted to family relations; those laws are being passed by the Parliament of Ukraine with the very high speed that is not quite usual for legislative process in Ukraine; 4) both the state and private persons use modern technologies to violate human rights; on the

basis of modern technologies new ways of violation of human rights appear. Conclusions. The restrictions of human rights, provided by the laws, always have some reasons. But neither political, nor economical, nor social nor any other interest can be the reason for violation of human rights and freedoms. "In spite of the fact that the air was never so full of theories of liberty and wild declarations of «rights», there has been a steady curtailment of «personal freedom»". These words of the great American Henry Ford are so relevant for modern Ukraine.

The components of the mechanism for the protection of human rights in Ukraine are determined on the basis of the analysis of the norms of the Constitution of Ukraine, national legislation, works of modern domestic scientific and theoretical concepts regarding the legal nature of rights and freedoms of man and citizen. Special attention is paid to the mechanism for the protection of human rights as a system of means and factors creating the necessary conditions for respect for human rights and freedoms; the elements that are part of the mechanism for human rightsprotection.

It is concluded that in Ukraine, at the legislative level, the structure of those bodies that are part of the mechanism for the protection of human rights and freedoms in Ukraine is clearly defined. The legislation also defines the powers and main responsibilities of each body in the field of the protection of rights of man and citizen. The structure of the mechanism for the protection of human rights and freedoms in Ukraine includes: the President of Ukraine, the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, local state administrations, local self-government bodies, courts of general jurisdiction, the Constitutional Court of Ukraine, the Ombudsman, the prosecutor's office, the advocacy, other law enforcement agencies of Ukraine such as the National Police and Security Service of Ukraine, associations of citizens. Thus, it confirms that in Ukraine there is a branched structure of bodies to protect human rights and freedoms. A significant step in protecting human rights and freedoms is to expand the powers of local governments. It enables the implementation of private interests in the light of the interests of the state and provides additional opportunities for citizens to independently protect their rights and freedoms without appealing for the protection of the violated rights to state bodies. Today, the bodies that protect human rights and freedoms can be conditionally divided into state and non-state, and it is determined by the possibility of state-power influence.

The article is devoted to the issue on balancing the important interests of a person, a society and the state in cyber space by means of administrative law. The purpose of this article is to determine the legal nature and the role of the correspondence of the important interests of a person, a society and the state in cyber space in the context of administrative and legal provision of cyber security. The paper also deals with a proper balance between the law-enforcement interests of the state and the respect for fundamental human rights. The method of analysis has revealed in clarifying some features of concepts "interest", "need", "right". The method of synthesis has been used to define common concepts, for example "person's interest in cyberspace". Comparative legal method has been used in the process of comparison of the legislation of Ukraine and the international legislation that governs the issue on balancing the important interests of a person, a society and the state in cyber space. The author of this research presents the possible structure of person's cyber security through a set of important person's rights and interests in cyberspace, for example, the right to access to the Internet; the right to protect personal data in cyberspace; the right to be protected from aggressive marketing technologies in cyberspace, the prohibition of monitoring, including through cookies, HTTP, HTML5 markers or other technologies; the right to education, the right to access knowledge through the use of cyberspace etc. Conclusions and proposals of this research can be used for further research and for improving the administrative and information legislation of Ukraine, including the Law of Ukraine "On the Fundamental Principles of Cyber Security of Ukraine". Keywords: the balance of interests of the person, society and state, cyber space usage, public interest, private interest.

It has been shown that in recent years in Ukraine the pressure of religious organizations on the legislative and executive authorities has increased and information campaigns and projects of anti-gender and anti-Ukrainian trends have been implemented. The author analyzed how in the regions staying under Russian informational pressure the religious fundamentalism shows the potential of development develop into religious extremism. It has been demonstrated that in Ukraine the gender aspects of security are not well-developed and are heavily influenced by religion. It has been shown that the lack of high-quality gender analytics significantly complicates the forecasting of social processes. The article deals with the question how religious fundamentalism manipulates women's security issues in favor of religious interests. It is noted that the pressure of pro-religious anti-gender movements on the authorities in Ukraine can lead to negative consequences, and that the establishment of a state policy based on religious perceptions of the world can threaten the country's internal security. It was concluded that in times of conflict, religious extremism does not recognize the rule of human rights and proclaims the primacy of religious customs over women's human rights. It is proved that, considering direct conflict with Russia, the spread of religious fundamentalism in Ukraine and the spread of structural gender violence will be relevant and require the immediate development of gender and biopolitical aspects of security. It was concluded that for the progressive democratic development of Ukraine, as well as safe living conditions and the well-being of its citizens, the security services should turn to gender analytics. It has been proven that, in order to protect their interests, religious leaders can initiate a departure from state-guaranteed compliance with international agreements on gender equality in all spheres of life. In this regard, Ukraine's implementation of United Nations Security Council Resolution No. 1325 on Women, Peace, Security and the similar resolutions as well as Recommendations of the UN Committee on the Status of Women for Countries that have ratified the Convention on the Elimination of All Forms of Discrimination against Women, other UN instruments is important for Ukraine. Also important are the country's European commitments in the field of gender equality. In particular, the Council of Europe Convention on the Prevention and Combating of Violence against Women and Domestic Violence (Istanbul Convention) needs to be ratified.

The article reveals the content of armed aggression and the legal status of the temporarily occupied territories of Ukraine. Russia's aggression against Ukraine is considered in historical retrospect. Cases of torture and other ill-treatment on the temporarily occupied territories have been demonstrated in specific cases. The article examines the state of human rights on the temporarily occupied territories, namely the prevention of torture and other ill-treatment. Ways to prevent torture and ill-treatment in order to respect human rights and maintain the rule of law have been identified. The author determined that system of counteraction to aggression of Russia, which consists the political, legal and economic means, includes the prevention of torture and ill-treatment.The author notes that the adoption of UN GA resolutions and other documents of the Committee of Ministers of the Council of Europe, the Parliamentary Assembly of the Council of Europe, the Organization for Security and Co-operation in Europe are new elements of increasing legal pressure on Russia. The submission of interstate applications by the Government of Ukraine to the European Court of Human Rights against the Russian Federation is one of the effective means of preventing torture. The article reveals the impact of expert and advocacy activities of non-governmental human rights organizations on the prevention of torture and the state of human rights on the temporarily occupied territories. It is noted that maintaining contacts with the citizens of the Autonomous Republic of Crimea, constant informing, as well as obtaining information by the Ukrainian side on the state of human rights in the temporarily occupied territory provides an opportunity to partially prevent such violations and allow future reintegration of these territories. Keywords: prevention of torture, temporarily occupied territories, armed aggression, observance of human rights.

The article is aimed at researching the concept of decent work as a strategic direction of the labour legislation development in XXI century. De- cent work is considered as the basis for sustainable development, overcoming poverty and income inequality. The author analyses the stages of formation and development of the concept of decent work in the International Labour Organization (ILO) activity. It also determines the content of the basic dimensions of decent work for ILO standards. There are such elements of the concept of decent work as the fundamental principles and rights at work, the promotion of productive employment, social protection, social dialogue. The need for defining qualitative and quantitative indica- tors to measure progress towards decent work in each country is emphasized.

The need for decent work is especially relevant in the modern period, due to the deepening of the human-oriented approach to regulating rela- tions in the field of work. The broader content of the substance of social protection has been identified in comparison with national doctrine, includ- ing measures for social security and protection of workers, as well as working conditions. It is emphasized that nowadays the decent work is the safe work. It is concluded that social dialogue is the key to achieving the goals of decent work, balancing the interests of the state, employees and employers in the field of work.

The article summarises scientific approaches to determining the content and objectives of decent work nowadays. The purpose of the concept of decent work is defined as ensuring productive employment, decent working conditions, and opportunities for professional and personal devel- opment of employees on the basis of equality, fairness and security. It is emphasised that the complexity of the concept of decent work, the realiza- tion of this concept will affect not only labour relations, but also at the standard of living of employees and society as a whole. The implementation of international standards for the decent working conditions, decent wages, ensuring equal rights and opportunities allows improving the well- being of employees, their economic status, and also affects the level of the country's economic development.

Ukraine is a supplier of migrant workers. Research has shown that migrant workers and their families are at high risk of exploitation, discrimination and abuse.The objective of the study is to characterize the specifics of labor migration from Ukraine and the migration process, to determine the main forms of social work with migrant workers. The research is based on the analysis of scientific literature and documents.The study identifies the key features of labor migration and features of the stages of the migration process. The circular and unregulated nature of the current labor migration from Ukraine and the repetition of the stages of adaptation and re-adaptation are established.It has been determined that social work as an institution of civil society is aimed at reducing the risks and vulnerabilities of migrants at different stages of migration, which should be facilitated by respect, protection and realization of human rights, as well as support and assistance. The content of social work with migrant workers at different stages of the migration process (initial, relocation, adaptation, readmission) is described. The main forms of preventive and supportive actions are discussed.Considering the cycle of labor migration from Ukraine, social work at the stage of return may also have a re-adaptive focus and should be clearly tied to the local community. Social workers can also: 1) lobby social policy measures to support a circular model of migration with the prospect of possible final repatriation of migrants; 2) promote the legal employment of Ukrainian migrants abroad, non-discrimination and respect for their rights, in particular in the field of social security.

Conflicts may arise within countries as well as between different countries. Conflict is an integral component of human existence. Conflicts occur in the economic, political, social, ideological, military, managerial and other spheres of public life. Accordingly, the methods and ways of their settlement vary significantly. It is dangerous that both internal (intrastate) and external (interstate) conflicts reduce the country's ability to defend its own interests in the world. Under certain circumstances, such conflicts can be used by external and internal players as an instrument of pressure on the state leadership and encourage it to adopt decisions and agreements that are unfavorable for the country. The solution to any conflicts requires a deep understanding of both the nature of their occurrence and the dynamics of the flow.
Today the most dangerous for Ukraine is the armed conflict in the Donbass. This conflict was provoked by the Russian Federation, which sees our country as a "buffer zone" against international military threats. The level of conflict in the zone of armed confrontation is very high. Negotiations at the international level and the efforts to resolve the conflict in Donbass did not bring the desired success. The citizens of Ukraine have no confidence in the successful completion of this conflict. It provokes a social apathy and aggression in Ukrainian society. The cessation of the armed conflict in Donbass is extremely important both for Ukraine and the entire world community. Now Ukraine is forced to develop a strategy of national self-preservation in the difficult and uncertain conditions of international security. Finding optimal answers to hybrid threats is a necessary precondition for maintaining the sovereignty and territorial integrity of our state.

The article examines the problem of restriction of political rights and freedoms. It is emphasized that the protection against unlawful restrictions on political rights and freedoms is particularly important for the functioning of direct and mediatory democracy. The meaning of the concept of «restriction of rights and freedoms» is analyzed. The article addresses the basic principles which should not be violated when the restriction of rights and freedoms is applied. To achieve this goal, the author analyzes the rules of domestic law, the practice of the Constitutional Court of Ukraine, the rules of international law governing these issues. The author differentiates political rights and freedoms into those that may be restricted in accordance with the provisions of the Basic Law of Ukraine and those that are not subject to any restrictions; features of realization of political rights and freedoms in comparison with other groups of rights, such as social and economic, cultural are defined. Some of the political rights and freedoms that may be restricted are analyzed and ways to restrict them are identified, in particular: the right to join political parties, suffrage, the right to peaceful assembly, rallies, marches and demonstrations, the right to equal access to public service, freedom words, thoughts, views and beliefs. It is noted that from the standpoint of the ECHR it is important to check whether the possibility of restricting the exercise of the right was provided by law; whether the purpose of such a restriction is legitimate; whether such a restriction is necessary in a democratic society. The legitimate grounds for restricting human rights enshrined in the Constitution of Ukraine have been identified: public health; social necessity; rights, freedoms and dignity of citizens; public order; economic well-being; national security; territorial integrity; morality of the population. It is emphasized that in accordance with the practice of the Constitutional Court of Ukraine, the restriction of the content and scope of rights and freedoms should be considered as a restriction. It is important that all restrictions were established exclusively by the constitution; were not arbitrary and unjust; the law restricting human rights must be of a general nature; restrictions must be proportionate and justified; they must optimally achieve a legitimate goal with minimal interference in the exercise of rights or freedoms, not to violate the essential content of the relevant right. It is determined that special qualification requirements for holding public positions, as well as participation in the electoral process (implementation of active and passive suffrage) cannot be considered restrictions. It is emphasized that the state, represented by its organs, should refrain from unjustified interference with political rights (for example, from discriminatory restrictions on the suspension of political rights of prisoners, violation of electoral secrecy of the ballot); take measures against possible violations of political rights by third parties (individuals, companies, etc.). It is concluded that restrictions on the exercise of political rights of individuals can be introduced either in favor of guaranteeing the rights of other individuals, or in favor of ensuring the functioning of the state. The legitimate exercise of political rights can be restricted only if the general conditions for interfering with fundamental human rights are met.

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.

The transformation of spiritual and educational practices in contemporary culture is analyzed. Spirituality is considered as the basis of modern Ukrainian identity. It is proved that Ukrainian post-colonial discourse is not possible without the interaction of the modern and postmodern identity type. This is a critique of the modern and postmodern way of seeing the problem. Cultural and social consequences of the first stage of the information society, the first stage of globalization are: internal fragmentation of the workforce of information producers and the rest; social exclusion of many individuals and entire segments of society. A new stage in the development of identities should consolidate society. It turns out that the dialogic nature of communication forms identity as knowledge of the nature of its own Self, ready to respond to the challenges of the Other, thus not only my identity is formed, but my place in the world, my spirituality, the limits of my values. The modern type of identity is associated with a nation-state, which tries to maximize its influence, the modern type of identity produces a colonial world, where there is a clear division into metropolis and colony, a special type of colonies are internal colonies. In the case of Ukraine, we can see the complex combination of external and internal colonialism, and the particular danger of internal colonialism lies in the fact that it remains unclear to the end who conqueror, but who is subdued. The postmodern identity type in the Slobozhanschyna culture is connected with the rethinking of modernity, it is not so critical, but unifying. Human beings in a globalized world must rely on the renewal of humanistic ideals, a sense of home and security. A new ethics is proposed based on the principles of freedom, democracy and respect for every individuality that extends a new understanding of spirituality in connection with national culture and national outlook.

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 article says that young people, starting with kindergarten, school, higher education institution, along with their mentor mentors, should deal with the issues of consolidation of Ukrainians. By the way, uniting Ukrainians, for whom the unresolved war with Russia is a big problem, there is a falsification of real facts in mass media, changing worldview, vital values and judgments is rather difficult. After the restoration of Ukraine's independence, the issue of the dissemination of truthful information about Ukraine and Ukrainians around the world became very relevant, which directly involves the Ukrainian Ukrainian Civic Congress (UCU), whose activities help to bring the full political, social, economic and other aspects to the Ukrainian and world community. the life of the Ukrainian diaspora and the Ukrainian state. I think that the most important thing in this issue is the formation of a national identity. I set myself before the goal to find out how the world can influence or help a person who does not realize which national group she belongs to. What does she know about her own historical territory, does she owns and uses the language of the state of Ukraine, which (its) citizen considers himself ... Not the formation of a national identity leads to a threat to the national security of the state - the layered society, the low level of culture and political culture (it prompts buckwheat), separatism intensifies, civil society is not seriously formed or in any way formed ... Returning to the main task of the UWC - the preservation of the national identity of Ukrainians, we must emphasize that this is the support and development of Ukrainian culture, the protection of the rights and interests of Ukrainians both in the diaspora and in Ukraine, the coordination of the international ties of their constituent organizations that support and develop Ukraine's national identity, spirituality, language, culture and heritage of Ukrainians around the world. The UWC assists in the development of public life of Ukrainians in the countries where they live, and also strengthens the positive attitude towards Ukrainians and the Ukrainian state and protects the rights of Ukrainians, regardless of their place of residence, in accordance with the Universal Declaration of Human Rights. So the article is intended for educators in the first place. To sum up, it should be noted that the formation of a national identity is one of the main tasks of the Ukrainian state at the present stage. To implement it, it is necessary to actualize the efforts of educators of all levels and non-governmental organizations in the field of public and, above all, interethnic relations.