AbstractFinTech offers a new way to mobilize resources for all kinds of uses – including for funding sustainable development. Roughly 3%–13% of funding required for the UN's Sustainable Development Goals (SDGs)– or around $50 billion to $125 billion ‐‐ could come from a 'FinTech Dividend.' Such a dividend derives from the use of FinTech platforms to increase savings and investment (overall), channel resources into publicly‐funded as well as privately‐funded SDG‐related activities and policies, and encourage the use of internet platforms, which deliver novel goods and services that relate to the seventeen SDGs. Less than half of UN members have FinTech laws and policies – making FinTech a ripe area for right‐regulating. Unfortunately, in areas like institutional reform – no amount of money can guarantee achieving the SDGs, without wider legal and administrative reforms. And no clear data about the exact policies needed to help grow an economy (or pay for SDG spending) serve as any guide. With total investment in FinTech stuck at around $150 billion to $200 billion – the hoped for deluge of FinTech dollars on SDG activities may remain a trickle for years to come.
The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under different tax systems. The taxation of petroleum products with excise tax, which resulted from the legislative regulation that led to double taxation, was considered and analyzed. In the process of researching the topic of the article, the authors conclude that, starting from 2016, the legislator actually introduced double taxation with the same tax and accordingly replaced the ad valorem excise tax rate on retail sales of excisable goods with specific ones (Euro tax rate per unit of tax). It is stated that double taxation of one and the same taxpayer is a violation of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of each natural or legal person, the right to peacefully own their property.
The article focuses on problems of constitutional regulation of elections and requirements for candidates for representative positions in a democratic society. The issue of financing elections and solutions for this problem were considered, taking into account the "financial" qualification that was set at the legislative level in many democratic states of the world. The terminology that is present in the constitutional legal science concerning the regulation of elections is analyzed, the stages in the election process are considered and the main problems that occur during this process are revealed. In the course of the study of the topic, the author concludes on the need for financial control and monitoring of expenditures from the state budget during the electoral process, not only to detect a violation of legislation or to identify financial crimes, but also to determine the profitability of the electoral process as a whole, for its reformation and to reduce budget expenses during the elections. Also, the author comes to the conclusion that it is necessary to bring the financial qualification to the financial capability of all citizens of the state for each subsequent election, proceeding from the official minimum and average salaries. ; El artículo está dedicado a la consideración de los problemas de regulación constitucional y legal de las elecciones y los criterios para los candidatos a cargos representativos de una sociedad democrática. Se consideró el tema de la financiación de las elecciones y las formas de resolver ese problema, teniendo en cuenta la calificación "financiera" que se estableció a nivel legislativo en muchos estados democráticos del mundo. Se analiza la terminología que está presente en la ciencia jurídica constitucional relativa a la regulación de las elecciones, se consideran las etapas del proceso electoral y se revelan los principales problemas que se revelan durante este proceso. En el curso del estudio del tema, el autor concluye sobre la necesidad de control financiero y monitoreo de los gastos del presupuesto estatal durante el proceso electoral, no solo para detectar una violación de la legislación o para identificar delitos financieros, sino también para la rentabilidad del proceso electoral en su totalidad, para su reforma y reducción. Presupuesto de gasto en elecciones. Además, el autor llega a la conclusión de que es necesario llevar la calificación financiera a la correspondencia de las posibilidades financieras de todos los ciudadanos del estado para cada elección subsiguiente, a partir de los salarios mínimos y medios establecidos oficialmente. ; Статтю присвячено розгляду проблем конституційно-правового регулювання виборів та критеріям до кандидатів на представницькі посади демократичного суспільства. Також була розглянута проблематика фінансування виборів та шляхи вирішення такої проблеми, з урахуванням «фінансового» цензу, який на законодавчому рівні встановлений в багатьох демократичних держав світу. Проаналізована термінологія, яка присутня в конституційно правовій науці щодо регулювання виборів, розглянуті етапи виборчого процесу та виявлені основні проблеми, які викають під час такого процесу. В процесі дослідження теми статі, автор приходить до висновку щодо необхідності фінансового контролю та моніторингу витрат з державного бюджету під час виборчого процесу не тільки на виявлення порушення законодавства чи виявлення фінансових злочинів, а ще й на рентабельність виборчого процесу в цілому, задля його реформування та зниження бюджетних витрат на вибори. Також, автор доходить до висновку про необхідність приведення фінансового цензу до відповідності фінансових можливостей усіх громадян держави на кожні послідуючі вибори, відштовхуючись від офіційних встановлених мінімальних та середніх заробітних плат.
The article focuses on problems of constitutional regulation of elections and requirements for candidates for representative positions in a democratic society. The issue of financing elections and solutions for this problem were considered, taking into account the "financial" qualification that was set at the legislative level in many democratic states of the world. The terminology that is present in the constitutional legal science concerning the regulation of elections is analyzed, the stages in the election process are considered and the main problems that occur during this process are revealed. In the course of the study of the topic, the author concludes on the need for financial control and monitoring of expenditures from the state budget during the electoral process, not only to detect a violation of legislation or to identify financial crimes, but also to determine the profitability of the electoral process as a whole, for its reformation and to reduce budget expenses during the elections. Also, the author comes to the conclusion that it is necessary to bring the financial qualification to the financial capability of all citizens of the state for each subsequent election, proceeding from the official minimum and average salaries.
