Suchergebnisse

The purpose of this article is to explore the subject of applying to the European Court of Human Rights in tax cases, the place of decisions of the European Court of Human Rights in the system of sources of tax law, the problems arising from the application of ECtHR decisions by Ukrainian courts in tax cases. The research was carried out using formal-dogmatic, system-structural, comparative-legal, historical and other methods of scientific cognition. The author concludes that it is important to use the decisions of the European Court of Human Rights to resolve public law disputes, the subject of which is public finances. After all, the Ukrainian tax system and tax legislation, the tax status of taxpayers and tax authorities should be based on the fundamental principles enshrined in the Convention and which have repeatedly been systematically interpreted in the decisions of the European Court of Human Rights.

Abstract
An e-petition (online petition or internet petition) is one of the most popular ways for civil society to interact with public authorities. It is no accident that the number of countries implementing this e-democracy tool is increasing. The institution of electronic petition has its own peculiarities in each country where it has been introduced: different forms, subjects, filing procedures and legal consequences. The common feature is that the e-petition is an independent form of direct democracy through which citizens participate in the management of public affairs. The article investigates the place of e-petitions in the system of direct democracy forms, analyzes practices of using the institution of electronic petitions, shows the establishment of the institution of e-petitions in Ukraine, reveals the concepts and features of online petitions, and highlights the problems of implementing the right to electronic petition in Ukraine.

The article analyzes the legal regulation of tax optimization and tax evasion in Ukraine. The right of a taxpayer to use any legal options to reduce the tax liability is based on the constitutional principle of equality of all forms of ownership. However such actions frequently cause negative reaction from the government through its

The article analyzes the legal regulation of tax optimization and tax evasion in Ukraine. The right of a taxpayer to use any legal options to reduce the tax liability is based on the constitutional principle of equality of all forms of ownership. However such actions frequently cause negative reaction from the government through its