Suchergebnisse

Tax relations of enterprises with a state take a significant place in their state and economic life, as it is evidenced by the appearance of tax accounting, which is fixed in legislation. The analysis of burden of taxation is rather a relevant issue for Ukraine's economy at the present stage of development because the rate of the burden of taxation is the main criterion of efficiency of the state's tax system, the formation of which is tried to be initiated in the project of Tax Code. Because of the insufficient level of the burden of taxation, the government budget receives fewer means, and that's why the government of the state won't be able to perform their functions effectively and completely. To provide the optimum level of the burden of taxation is one of the first-priority tasks of the tax system of each country. The purpose of the paper is to research the existing practice of taxation of activity of the enterprises of Ukraine, which allows analysing the tendencies of the level of burden of taxation according to the norms of tax law and developing proposals for its optimization. Methodology. The informational and methodological base of research is the statistical data of the Ministry of Finance of Ukraine, the official site of the State Statistics Service of Ukraine, laws and regulations concerning taxation in Ukraine, materials of scientific periodicals and the Internet resources. To achieve the purpose of the research, the following methods have been used: knowledge of formal and dialectic logic, systemic and structural analysis. Results. The tendencies of the burden of taxation in Ukraine have been analysed according to such directions: analysis of types of charged payments to the state budget of Ukraine, analysis of volumes of compensation on value-added tax, analysis of new taxes and fees for an individual, analysis of burden of taxation in Ukraine according to the international ratings. The conducted researches showed that strengthening of rating of our country in the world economic scope in general and in different spheres in particular (trade, financial, social and so on) is impossible without the formation of the strong internal basis for development, which tax system provides. Ukraine has the potential for improvement of institutional, administrative, and economic levers in this sphere. Along with this, it is necessary to avoid actions, which allow "artificially" increase the rating of the country without real improvement in this sphere, because it can influence image and reputation of the country negatively, arousing mistrust towards the system of state administration and regulation. Practical implications. The recommendations, offered by the authors, according to the results of the research, can be useful both for the developers of the economic policy and for the subjects of business activity for the purpose of optimization of the burden of taxation in the country. Value/originality. The originality of the research, which has been carried out by the authors, is in the justification of the factors that influence the level of burden of taxation of business in Ukraine and the development of proposals concerning its optimization for the purpose of simplification of the burden of taxation on businessmen of the country.

The development of the information society and the strengthening of e-democracy have already become an important priority for many countries around the world at the present stage of development. The implementation of this priority implies open and transparent public administration, and thus the transformation of political institutions and processes and the introduction of new forms of government. It is meaningful to analyze the concept of "e-democracy" and to understand the importance of ensuring this in the mechanism for the democracy of each individual state. The object of research is the legal analysis of e-democracy in view of the legal realities of foreign countries. The aim of the article is a legal analysis of the concept of "electronic democracy", including problematic issues of implementation of this mechanism, in order to understand whether this mechanism is an urgent need, or is a tribute to fashion and trends in the world practice. During the study, the following methods were used: systemic, systemic-functional, comparative, sociological, analysis, synthesis, analogy, observation, classification, statistical analysis. The article analyzes the phenomenon of e-democracy, identifies the main approaches to understanding it. On the example of international experience the mechanisms of e-democracy and the peculiarities of e-government are identified. There are propositions to improve the domestic legal mechanism for e-government in the article.

In today's society, paradigms and models of child-rearing, values, and opportunities of parents, competent authorities, and the court to ensure the rights of the child are changing. Most states have identified the protection of family rights and interests of the child, the avoidance of violence against the child, the prohibition of bullying, etc. among the priority areas of state policy. It is important to analyze the constitutional principles of protection of family rights and the concept "the best interests of the child" in civil proceedings, because it is the court that the legislator has the broadest powers in this area, compared to other jurisdictions. The work aims to study the guiding constitutional principles based on which the court can protect the family rights and interests of the child. The research methodology consists of general theoretical and special scientific methods, namely: hermeneutic, system-structural, structural-functional, historical-legal, comparative-legal, and formal-logical. As a result of the study, the mechanisms of the best possible protection of children's rights by the courts were analyzed. An analysis of current case law, including the case-law of the European Court of Human Rights, concluded that today courts and other competent bodies pay considerable attention to analyzing "how a child will be better" and make informed decisions and, if necessary, correct previous mistakes.