Suchergebnisse

In the research it is emphasized that, in some states of the European Union EU, tax mediation is already used and considered not only as an alternative method of dispute resolution, but also as a method used to prevent the occurrence of a tax dispute in the future. Thus, on the basis of legal methods of scientific knowledge, such as: dialectical, logical-formal, comparative-legal, etc., the article examined modern approaches to the characterization of mediation as a procedure for peaceful settlement of disputes, paying attention to its characteristic features and differences from other forms of alternative dispute resolution. The state of legal regulation of the mediation procedure in public disputes in general, and in tax disputes in particular, using the example of Latvia and Ukraine, is highlighted. It is concluded that the necessary condition for carrying out mediation in public disputes should be enshrined in the administrative procedural legislation, not only the powers of state and municipal authorities to initiate mediation should be, in addition, to recognize such a decision in the form of an administrative contract, from which legal consequences with the character of public law are derived.

Nowadays, one of the reasons for the ineffective fight against corruption in the budget system is certain discrepancies and inconsistencies between the legal components of the mechanism for countering this anti-social phenomenon. The lack of a clear definition of the limits of competence of participants in the budget process, discretionary powers in the distribution and expenditure of budget funds, conflicts in budget legislation, and the lack of real competition in the field of public procurement clearly form the main corruption risks for all participants in these legal relations. The purpose of the study was to analyse the international legal mechanisms for combating corruption and find ways to implement them in Ukrainian legislation. The development of the national anti-corruption policy of Ukraine in the public sector as a subject of international anti-corruption law is determined by a number of the following national and external factors: 1) Ukraine's accession to the universal and regional conventions on combating corruption, compliance with which constitutes the main prerequisite for Ukraine's entry into the global space; 2) Ukraine's implementation in national legislation of anti-corruption international standards developed by international intergovernmental and non-governmental organisations; 3) adaptation of national legislation to European standards within the framework of the signed association agreement between Ukraine and the EU of 2014; 4) cooperation of Ukraine with international organisations, within which the international anti-corruption policy is developed and formed; 5) activities in the field of combating corruption of international non-governmental organisations, among which Transparency International constitutes an important element of the legal mechanism of the international anti-corruption legal order; 6) Ukraine's international anti-corruption obligations to international financial institutions; 7) Ukraine's participation in international conferences and summits on anti-corruption issues; 8) Ukraine's cooperation with other states in providing relevant bodies of foreign states and receiving information on preventing and combating corruption; 9) national historical and political factors.