Suchergebnisse

The purpose of the research is to investigate the evolution of the royal right of patronage on the basis of the privileges of the Lavriv Basilian Monastery. The research methodology is based on analytical and synthetic critique of royal privileges. A comparison of different editions of privileges, which were preserved in the confirmations of later times or were included in the majestic books of the Standing Committee of the Governor's Office in Lviv, was made. Preference is given to the use of accrued privileges in the city act books. The scientific novelty of the research is seen in the establishment of the legal influence of the royal administration on the activities of the Basilian monasteries. The Conclusions. The Polish administration tried to control the activities of the self-governing bodies of the Basilian Order, demanding that its Constitutions be in accordance with the religious legislation of the Commonwealth. During the 17th – 18th centuries, the royal right of patronage in the Basilian Order underwent a certain evolution: from the appointment of hegumens, archimandrites to the regulation of property security. Such changes were due to the desire of the Order to achieve full self-government. For this purpose, the Basilian monasteries were removed from the jurisdiction of the local bishops and handed over to the protoarchimandrite. Protohegumens received the right not only to represent, but also to appoint hegumens of monasteries. The royal administration retained a limited right to approve candidates for the positions of archimandrites, with the exception of the protoarchimandrite, who was elected by the General Chapter of the Order. At this time there is a transition to the introduction of the election of senior administrative positions (protoarchimandrite, protohegumen, general and provincial consuls), while the middle (archimandrite) and lower (hegumen) rank of officials of the Order retained the ancient right to appoint as king (archimandrite), so on the part of the provincial administration (hegumens). The analyzed system of the administrative system of the Order was based on a mixed form of government: the election and appointment of officials at different levels (local, provincial, general). However, the restriction of the administrative component in the royal law of patronage did not mean its complete elimination, because the next component – property regulation – continued to operate. Royal privileges transferred table land ownership to the use of monasteries located on their lands, and determined their economic rights and freedoms.

The purpose of the research is to investigate the evolution of the royal right of patronage on the basis of the privileges of the Lavriv Basilian Monastery. The research methodology is based on analytical and synthetic critique of royal privileges. A comparison of different editions of privileges, which were preserved in the confirmations of later times or were included in the majestic books of the Standing Committee of the Governor's Office in Lviv, was made. Preference is given to the use of accrued privileges in the city act books. The scientific novelty of the research is seen in the establishment of the legal influence of the royal administration on the activities of the Basilian monasteries. The Conclusions. The Polish administration tried to control the activities of the self-governing bodies of the Basilian Order, demanding that its Constitutions be in accordance with the religious legislation of the Commonwealth. During the 17th – 18th centuries, the royal right of patronage in the Basilian Order underwent a certain evolution: from the appointment of hegumens, archimandrites to the regulation of property security. Such changes were due to the desire of the Order to achieve full self-government. For this purpose, the Basilian monasteries were removed from the jurisdiction of the local bishops and handed over to the protoarchimandrite. Protohegumens received the right not only to represent, but also to appoint hegumens of monasteries. The royal administration retained a limited right to approve candidates for the positions of archimandrites, with the exception of the protoarchimandrite, who was elected by the General Chapter of the Order. At this time there is a transition to the introduction of the election of senior administrative positions (protoarchimandrite, protohegumen, general and provincial consuls), while the middle (archimandrite) and lower (hegumen) rank of officials of the Order retained the ancient right to appoint as king (archimandrite), so on the part of the provincial administration (hegumens). The analyzed system of the administrative system of the Order was based on a mixed form of government: the election and appointment of officials at different levels (local, provincial, general). However, the restriction of the administrative component in the royal law of patronage did not mean its complete elimination, because the next component – property regulation – continued to operate. Royal privileges transferred table land ownership to the use of monasteries located on their lands, and determined their economic rights and freedoms.

The purpose of the research is to investigate the evolution of the royal right of patronage on the basis of the privileges of the Lavriv Basilian Monastery. The research methodology is based on analytical and synthetic critique of royal privileges. A comparison of different editions of privileges, which were preserved in the confirmations of later times or were included in the majestic books of the Standing Committee of the Governor's Office in Lviv, was made. Preference is given to the use of accrued privileges in the city act books. The scientific novelty of the research is seen in the establishment of the legal influence of the royal administration on the activities of the Basilian monasteries. The Conclusions. The Polish administration tried to control the activities of the self-governing bodies of the Basilian Order, demanding that its Constitutions be in accordance with the religious legislation of the Commonwealth. During the 17th – 18th centuries, the royal right of patronage in the Basilian Order underwent a certain evolution: from the appointment of hegumens, archimandrites to the regulation of property security. Such changes were due to the desire of the Order to achieve full self-government. For this purpose, the Basilian monasteries were removed from the jurisdiction of the local bishops and handed over to the protoarchimandrite. Protohegumens received the right not only to represent, but also to appoint hegumens of monasteries. The royal administration retained a limited right to approve candidates for the positions of archimandrites, with the exception of the protoarchimandrite, who was elected by the General Chapter of the Order. At this time there is a transition to the introduction of the election of senior administrative positions (protoarchimandrite, protohegumen, general and provincial consuls), while the middle (archimandrite) and lower (hegumen) rank of officials of the Order retained the ancient right to appoint as king (archimandrite), so on the part of the provincial administration (hegumens). The analyzed system of the administrative system of the Order was based on a mixed form of government: the election and appointment of officials at different levels (local, provincial, general). However, the restriction of the administrative component in the royal law of patronage did not mean its complete elimination, because the next component – property regulation – continued to operate. Royal privileges transferred table land ownership to the use of monasteries located on their lands, and determined their economic rights and freedoms.

The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.

Quarantine economic conditions put forward new demands to tax administration's efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues' adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration's efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration's theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries' e-commerce operations are presented. The research's specific is to assess the VAT tax base's future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author's vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization's maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.