Suchergebnisse

The article presents in abstract form the results of the initial historical analysis of the Belarusian protests of 2020 in the context of similar processes in the post-Soviet space. The preconditions and reasons for the mass demonstrations are shown: structural problems and the Ukrainian events of 2014 led to the stagnation of the Belarusian economy; confidence in the election results in society declined with each election campaign; the new generation of Belarusians had incomprehensible values, which were preserved and imposed on the society by the authorities. There were also several triggers of protests: the peculiarities of the strategy of the Belarusian leadership in the context of the cavid virus pandemic Kavid19 reduced the authority of the government; and the inconsistency of the official and actual results of the vote, the brutality of the dispersal of the first post-election protests caused mass outrage. Authorities considered and still consider the foreign factor to be the main reason for the protests. Many politicians and experts support the theory of Russian interference in Belarus. Solidarity of Belarusians is a new phenomenon of Belarus in recent history. In many respects it was able to manifest itself thanks to new forms of communication in society and fresh creative forms of activity: a chain of solidarity, walks and marches on avenues and streets, actions in residential areas, etc. The activity of women, pensioners and workers shows a change in their role in the political life of post-Soviet countries. And the support of the protests of other traditional and new professional groups testifies to the nationwide nature of the demonstrations. The lack of obvious socio-economic demands makes it possible to classify the Belarusian protests as political democratic revolutions, which can be conditionally called "Revolutions of Dignity". The most important result of the Belarusian protests is the discovery of the world of the Belarusian political nation. Despite the polarization and a certain division in society, there is a clear general demand for the sovereignty of Belarus by supporters of S. Tikhanovskaya and A. Lukashenko. Now all political forces will have to reckon with the factor of existence and active participation in the political process of the Belarusian political nation.

У статті розкрито особливості цифровізації податкової системи та податкового (правове) регулювання у контексті боротьби з тіньовою економікою в Україні, з позиції практичного аспекту. Виявлено, що важливу роль у запровадженні цифровізації податкової системи відіграє організаційно-правове забезпечення, перехід на цифрові технології та викликана цим глобалізація. З'ясовано, що використання сучасних інформаційних систем і технологій у податковій сфері дозволяє органам державного фінансового контролю ефективно контролювати дотримання податкового законодавства та оптимізувати процес управління сплатою податків, зборів і зобов'язань. Визначено, що впровадження сучасних інформаційних технологій у податкову систему дозволить забезпечити: ефективний збір, обробку та аналіз податкової інформації; поглиблений і детальний аналіз податкових даних платників податків; вдосконалення механізму побудови податкової звітності та більш точно та зрозуміло відображати податкову інформацію; електронну взаємодію органів державного фінансового контролю з платниками податків; підвищення якості обслуговування платників податків; підвищення ефективності адміністрування податків; скорочення часу проведення податкових перевірок та виявлення порушень при нарахуванні податків; запобігання шахрайству з обчисленням податків; зменшення витрат на утримання національних установ фінансового контролю. Встановлено, що процеси тінізації у податковій сфері мають як негативні, так і позитивні наслідки для стабільного функціонування економіки. Визначено, що важливою причиною існування тіньової економіки є високе податкове навантаження та незавершеність податкової політики, тому Державна податкова служба України повинна розробити і здійснювати різноманітні ефективні заходи податкового контролю з метою зменшення масштабів тіньової економіки, враховуючи досвід зарубіжних країн.

У статті на основі комплексного системного аналізу українського і міжнародного законодавства у сфері фінансової, економічної, податкової політики, розглянуто перспективи впровадження цифрових технологій у податкову сферу, що дасть змогу вести ефективну боротьбу з тіньовою економікою. Адже тіньові економічні процеси є загрозою стабільності розвитку національної економіки, фінансової діяльності держави, знижують розмір бюджетних надходжень, перешкоджають синхронізованому та збалансованому розвитку всіх секторів економіки. Методологічною основою дослідження є діалектичний метод наукового пізнання соціальних і правових явищ в їх взаємозв'язку та взаємодії. Достовірність і обґрунтованість отриманих результатів досягається за рахунок застосування комплексу методів загальнонаукових та приватно-наукових. Серед загальнонаукових методів пізнання в основу дослідження закладені: системно-структурний, статистичний, історичний, аналіз, синтез, індукція, дедукція, абстрагування, спостереження та порівняння. З приватно-наукових методів – порівняльно-правовий, формально-юридичний, техніко-юридичний та контент-аналіз юридичних документів. Використання зазначених методів сприяло дослідженню податкового регулювання як інструменту боротьби з тіньовою економікою, з урахуванням співвідношення теоретичних та практичних проблем податкового права. Предметом дослідження є правові норми, що регулюють перспективи впровадження міжнародних цифрових технологій у сферу оподаткування України по боротьбі з тіньовою економікою. Проаналізовано перспективи цифровізації податкового адміністрування України на прикладі країн Європейського Союзу. Досліджено використання цифрових технологій у податковому адмініструванні як інструменту протидії тіньовій економіці. Проведено співвідношення між різними податковими стратегіями країн-членів ЄС. Узагальнено етапи удосконалення цифрового податкового середовища: моніторинг, розробка нових сервісів, створення стимулів для залучення платників податків у цифрову взаємодію, утримання платників податків у цифровому середовищі. Також обґрунтовано, що цифровізація передбачає вдосконалення податкової сфери, підвищення ефективності правозастосовної діяльності податкових органів, що сприяє виведенню коштів із тіньового обороту.

The study analyzes the phenomenon of national and cultural identities, which acquires the meaning of the fundamental mode of human existence in the modern globalized world. The "hybrid war", in which Ukraine has been involved for more than 3 years, has directed its citizens not only to discover their national and cultural identities but also to determine their civic position. During such critical historical times, a special attention is given to outstanding personalities, with whom the nation identifies itself and who embody its creative potential. Among such "iconic figures" of the Ukrainian nation, we recognize the following thinkers and prominent scholars: philosopher, Slavist, and scholar Dmytro Chyzhevskyi (1894-1977), and linguist, historian, literary critic Yuriy Sheveliev (1908-2002). Dmytro Chyzhevskyi and Yuriy Sheveliev made a significant contribution to the study of Ukrainian culture. They have introduced achievements of the Ukrainian culture to the world, and it enabled an adequate perception of Ukraine as an independent state. Each of them had a significant influence on a number of famous Slavists and linguists from the leading world universities, who continued the study of the Ukrainian culture. Both scholars deliberately chose their national identity and popularized Ukrainian culture during the period of protests and the ethical impossibility of separation. It was a hard time of denial and destruction of Ukrainian culture. This historical period reminds us the current situation in Ukraine, when on the wave of the "hybrid war" and protests against the aggressive Russian occupation manycitizens got intothe "Ukrainization" process. Ukraine was delighted to have among those who identified themselves as Ukrainians such world-class thinkers as Dmytro Chyzhevskyi and Yuri Sheveliev.

The article summarizes the research data of the discourse on Muslims in the Ukrainian media in terms of determining their inclusive potential. Based on the theoretical concepts of social inclusion, othering, social distance and discourse, the concepts of «inclusive discourse» and «inclusive potential of discourse» are conceptualized. The latter is understood as a characteristic of the influence of a certain discourse about a social group on the possibility and conditions of social interaction with this group. Considering the results of quantitative and qualitative analysis of the array of Ukrainian media publications about Muslims, the article presents the meanings of the nodal sign «Muslim» that influence social interaction with this group: extraterritoriality, exoticism, violence, disasters, accidents. An analysis of the headlines points to social distancing from Muslims through such discoursive mechanisms as «presenting the group as homogeneous» and «denying subjectivity». The five discourses of Muslims in the Ukrainian media identified in the previous stages of the study are characterized in terms of their inclusive potential. The main indicator of inclusiveness is the convergence of «we-they» discourses, what is embodied in the similarity of the chains of equivalence and the logic of difference between «we» and «they» discourses. With the usage of this tool, it has been proven that the discourses «Muslim-the hero of Ukraine» and «Muslim-protester» have inclusive potential in Ukrainian society, while «Muslim-terrorist» and «Muslim-victim» do not have such potential. In addition, the «Muslim-believer» discourse also is characterized has some inclusive potential.

The article deals with the coverage of one of the most conflicting contemporary social phenomena - separatism. Its emergence is compounded by the widespread of contradiction between two principles of modern international law - the selfdetermination of peoples and the territorial integrity of states. In seeking for resolving of this contradiction, the Parliamentary Assembly of the Council of Europe recommends protecting the possibility of exercising the right of ethnic minorities to their selfdetermination without providing an autonomous right to their separation. Thus, the recommendation of the Parliamentary Assembly not only provided ample opportunity for a deeper understanding of the principle of self-determination of nations, but also expanded the use of new varieties of separatism terms: secession; irredentism; enosis; devolution. To confirm this conclusion, we have analyzed the activities of a number of separatist parties and movements legally operating in Europe, in particular in the United Kingdom (Scottish National Party), Canada (Liberal Party of Quebec), Spain (Buck Nationalist Party, Catalonia Independence Movement), etc. Concerning Catalonia's independence, the article emphasized that today in Europe, as in the whole world, such a political and legal situation has emerged that it is impossible to recognize its independence. Accordingly, any protests by the Catalans will be considered as unconstitutional. Given the conflicting nature of separatism both in Catalonia and in other regions of European countries, it is possible that the Parliamentary Assembly of the Council of Europe may subsequently propose changes and additions to the interpretation of international legal principles in order to more effectively remove the contradiction between the right of nations and the right to self-expression territorial integrity of states.

It has become an axiom in the scientific literature that any civic engagement contributes to democratic transit and the development of civil society. However, different types of this behavior may have different determinants. These may be actions motivated by civic norms and values, but may also be actions driven by financial encouragement or administrative pressure, especially in transitional democracies. The purpose of the study was to identify the impact of modernization values and orientations on different types of civic activism. The author created an indicator where among the options for the answers was offered a list of socio-political measures that were most relevant at the time of the survey. The substantive side of these activities combined the way and the object of communicating their public aspirations and interests. The most common are discussion forms of civil practices that are individualized. These practices do not require much organizational or collective effort and do not require direct interaction with political or governmental institutions. Practices that combine economic activities also have individualized traits, but they require financial costs or sample consumption, so they are less common. Socio-political practices, civic-local practices and protest-demonstration practices are even less common because they require organizational or collective efforts. Five types of civic practices of the Ukrainian population have been empirically identified and their relationship with democracy and liberal values tested. By means of multiple linear regression method, there was found that only civic practices that combine an ethical consumerism, financial donations and political discussions claim that their subjects could be considered as a social basis of Ukraine's democratic transit. The likelihood of such actions increases with the increase of education levels, decrease of age and living in large settlements. The paradox is that people who profess values of modernization are ready to fund activists, among whom these values are not traced.

The article discusses contradictions and conflicts at work on the industrial enterprises of the BSSR, including strikes, in the second half of the 1950s and in 1960s. The main reasons for the conflict were the facts of corruption, lower salaries, changes in working conditions, and the inefficient enterprise and management system. There were a lot of facts of abuse by the authorities of their service ranks by distribution of bonuses, financial aids, passports to sanatoria, apartments and so on. Although these questions were under control of party's and trade union's committees, the effectiveness of their work was low. The bureaucratic system of supervision and management has shown its inconsistency of practical implementation of promised social justice standards. In the face of weakening repressive legislation workers increasingly decided for various forms of protest and even for escalation of conflicts. An analysis of archival materials revealed 62 facts of refusal to work at industrial enterprises of the BSSR only during the period from 1956 till 1965. Struggle of workers for their rights including strikes of workers created no danger for the political regime, but became a factor which increased the attentiveness of party's and economic authorities to the situation in industry. Administrative and organizational attempts to stop the rot in giving bonuses to the heads, engineers, technical personal as well as office workers were done. Party's and economic governing bodies tried to avoid publicity in considering of conflict situations. Under the dominance of the command and administrative system, the management bodies were not ready for partnership relations with employees. They perceived conflicts in a socialist society as an accidents and used tactics of organizational and psychological pressure in conflict situations and demanded unilateral concessions from workers. In essence, this tactic was selfdeception and, in a strategic plan, did not lead to conflicts' resolutions.

The article analyzes the pro-Ukrainian activities carried out by Yaroslav Rozumnyi, the renowned Canadian Ukrainian emigrant, linguist and literary scholar, a doctor of philosophy and Slavic studies. It was primarily the third of four waves of Ukrainian emigration to North America that was marked by a high percentage of migrants with an intellectual and scholarly background. These emigrants, among them Yaroslav Rozumnyi, gathered in nonprofit non-party organizations that represented and supported the Ukrainian community, contributed to the development of Ukrainian organizations, to the cultural, religious and political vitality of Canada's Ukrainians. Their major goal was the representation of Ukrainians in the diaspora, the establishment and coordination of international relations, the development of a civic society among Ukrainians with their Ukrainian national identity, spirit, and language.
These people were united by their commitment to the idea of an independent Ukrainian state and the renovation of Ukraine's sovereignty. They did not cease to protest against the ongoing Russification of Ukrainian culture and the Ukrainian language, stood up against arrests or the physical destruction of Ukrainian dissidents.
Yaroslav Rozumnyi, who was forced to leave his native country for political reasons, devoted his entire life to his major principle "to carry on the burden and one"s duty for the Motherland." As a consequence, he, in the period from 1990 to 1992, became a co-founder and chairman of the Manitoba branch of the supporters of the party "Narodnyi Rukh Ukraiiny" ("National Movement of Ukraine").
While living and working in Canada, Rozumnyi's heart kept beating for Ukraine. While analyzing various aspects of Franko's texts in German-language scholarly organs, Rozumnyi used them for a broadening of the perception of Ukrainian culture in the world and disseminated Ivan Franko's creative legacy among Ukrainian emigrants. Although Yaroslav Rozumnyi was a resident of Canada he contributed a lot to the revival of Kyiv-Mohyla Academy. In 1992, he became the representative of Kyiv-Mohyla Academy in Canada and, subsequently, a member of its International Consultative Counci. In 1996, Yaroslav Rozumnyi was awarded the title of honorary professor at the National University of Kyiv-Mohyla Academy.

The author attempts to analyze the views of Panteleimon Kulish on the history, culture and everyday life of Jews who lived along with Ukrainians in the Ukrainian provinces of the Russian Empire, to determine what factors and stereotypes formed the outlook of the great writer and his attitude to the Russian imperial project of resolving the "Jewish question". With the growing of Russian imperial messianism and chauvinism, Ukrainian intellectuals appeared in a difficult situation. The tsar held assimilation policies towards both Jews and Ukrainians. At the same time, Jews additionallly suffered from manifestations of state anti-Semitism. Engagement of Ukrainian Christians in anti-Semitic actions has intensified the position of Russifikators of Ukrainian lands. The Ukrainian elite aimed to stop these manifestations of anti-Semitism by its actions. Obviously, the Ukrainian protest did not condemn anti-Semitism without reservations, because its authors suggested that Jews should partly share responsibility for anti-Semitism. The idea of protesting Ukrainian intellectuals coincided with ideas of Russian liberals who offered to consider Russian Jews as carriers of "civil autonomy and moral independence," and urged them to abandon their national-religious prejudices. While supporting the civil rights of Jews, Kulish at the same time realized that the Ukrainians themselves belonged to the oppressed nations in the Russian Empire, where, in general, social and national rights and freedoms were much less than in the constitutional states of Western Europe. Therefore, he found it impractical to move from there to Russian blindly a practice of artificial support for only Jewish nationality, because in imperial terms this meant only a change in the configuration of national unequal, and not the elimination of it at all. P. Kulish's views on the "Jewish question" of the mid-nineteenth century corresponded to the conceptions of Russian liberal intellectuals regarding the modernization of Russian society. He supports the proclaimed liberal ideas of the need to integrate Jews into imperial life. Jews must be the most interested in destroying of the traditional world of the Jewish town. Giving the Jews of secular education, adopting by them the modern values could lead to the elimination of intolerance and manifestations of anti-Semitism in the society. The Jews himself, according to P. Kulish had to go towards society and change their social mood.

The topicality of the article is motivated by the present situation of Ukraine under conditions of Russian military and information aggression and of the active spread in the information space of the aggressive concept of the "Russian world". The purpose of the article is to investigate the causes and essence of conflict processes in Ukrainian Orthodoxy, in particular, to analyze the role of the Russian centralism in them in the past and in contemporary realities. It is determined that the causes of conflicts in the sphere of Ukrainian Orthodoxy aч re largely related to the act of ecclesiastical submission to the Moscow Patriarchate in 1686. The situation of Ukraine under conditions of Russian military and informational aggression, in which the church matters also played an important role, refer to the exploration of Russian centralism as a conflict factor for Ukrainian Orthodoxy. The actual character of the issue is also determined by the modern planting in the information space of the aggressive theory of the "Russian world" as well as the necessity to find the ways for consolidation of the Ukrainian society, in particular in the sphere of interconfessional relations. In order to weaken the opposition of the Ukrainian ecclesiastical superiors to imperial centralism, the Russian government deliberately resorted to incitement between the secular and the ecclesiastical elites. Such measures were taken by Empress Anna Ioanovna, who ordered Prince Oleksii Shakhovskyi, the ruler of Little Russia at that time to persuade the Cossack elders secretly to protest against the giving of land possession to the Church. In the same way the Empress Catherine II acted and consciously orientated the ruler of the Little Russia Earl Piotr Rumiantsev to support conflicts between the Ukrainian nobility and clergy according to the principle "divide et impera" (divide and rule). Contemporary Russian information aggression has revealed various forms of propaganda in Ukrainian society, one of which is the project of the "Russian world". A major point in overcoming the influence of the Russian neoimperial factor in Ukrainian society as well as the contemporary conflicts on the level of Ukrainian Orthodoxy is the development of the Orthodox Church of Ukraine founded a result of the age-old aspirations of Ukrainian society for church unity. The important steps for strengthening if the church unity were outlined by the Bishops' Council of the Orthodox Church of Ukraine convened on December 14, 2019.

The article aims to analyse the peculiarities of implementation of the Reichstags' and Emperor' acts which concern the legal relations of the Utraquism, Lutheran and Calvinism proceeding. These are the Act of the Diet of Worms 1521, the Act of the Diet of Speyer 1526, the Act of the Diet of Speyer 1529, the Speyer Protest Act 1529, the Act of the Diet of Augsburg 1530, the Religious Peace Treaty of Nuremberg 1532, the Acts of the Diets of Speyer 1542 and 1544, the Treaty of Passau 1552, the Treaty of Augsburg 1555 with the Declaratio Fernandea, the Prague Compactata 1436 signed by the Emperor Sigismund, Charles V Habsburg recess 1530, interim of Augsburg and Leipzig 1548 signed by Charles V.

The article evaluates the depth of the whole-empire legislation practical implementation through the review of public-legal and private-legal freedom of faith phenomena which took place on the territories of the Imperial subjects practising different faith during the Reformation and the Counterreformation arousal. The historical, dialectical, comparative, formal, teleological methods as well as the methods of analysis and synthesis are applied to analyse historical events, legal mentalities peculiarities, definite legal causes, local legislation acts authorised by princes, magistrates, burgomasters.

Based on the abovementioned, the author comes to certain conclusions. The contradictory nature of the central empire legislation on about the new confession and the legal status of its believers led to the spreading of the legal nihilism on the imperial subjects' territories. This nihilism strengthened the centrifugal processes in the Holy Roman Empire creating the threat to the state unity and integrity.

Despite their victory in Shmalkalden war, the emperor and the catholic lobby realized the real scope of public and private regulation of the freedom of faith legal institute, taking place on the territories of the Empire's subjects.

Their concessions they made resulted in the creation of a paradoxical social-legal and state-political dichotomy. On the one hand, granting the freedom of faith empowered local governments and increased decentralization of the Holy Roman Empire, and on the other hand it contributed to its unity and stopped the splitting processes. It has practically proved that personal concessions on common interests could hold the Empire solid.

An activity of the Ukrainian Workers and Peasants Union (UWPU) headed by Levko Lukyanenko in West Ukraine at the end of the 1950s to the beginning of the 1960s was a manifestation of the struggle for independence of Ukraine. Contemporary historiography studies the UWPU's activity in the context of looking for new forms and methods of the political resistance to the Soviet system in West Ukraine without using the ideology of the Organization of Ukrainian Nationalists. The result of the struggle depended on the ability to consolidate a whole society by the leaders of the national liberation movement. In the article we shall study the ideas about unity of the Ukrainian society and potential factors of its consolidation in the program documents of the UWPU. A task in hand of the UWPU was "to unmask before workers and peasants an irreconcilable opposite of their interests and the interests of the bureaucratic officialdom as well to compel the direction to comply in the sphere of increasing freedoms of people. Nevertheless an addition complication in the UWPU's propaganda in West Ukraine was Lykyanenko's and Kandyba's, the leading members' belonging to the system of the Soviet justice which was a part of the party and state structure and estranged deeply from people. The UWPU proclaimed a start of a new stage of struggle for the independence of Ukraine by the most conscientious workers and peasants which are united all over Ukraine and do not communicate with each other. The struggle of the UWPU for Ukraine's secession from the USSR should be peaceful and according to the Soviet constitution on the tactic and ideological grounds. The UWPU has thought that the idea of the independent Ukraine is only one possible idea which could unite the whole Ukrainian people, exploited by the Russian Soviet colonialist polotics workers and peasants deprived of their rights. The programme of the Union opposed the whole Ukrainian people to the Ukrainian Communists, the representatives of the party and state officialdom, as obedient representatives of the colonial administration. The members of the UWPU, high-principled Marxists, proclaimed their unstinting support the struggle of the Ukrainian Uprising Army for the independence of Ukraine and blamed an armed repression by the Soviet state the Ukrainian underground in West Ukraine. Taking into account the Ukrainian people changed during centuries of slavery and a social oppression the UWPU's programme does not only presume to challenge the presence of the protest potential of the Ukrainian people but also affirms that in time the Ukrainian people's aspiration to independence develops widely and its struggle for the independence becomes fiercer. The UWPU suggests to campaign among workers and peasants for the uniting the whole Ukrainian people for the struggle for Ukrainian state independency, as well to win representatives of other nationalities which live in Ukraine, and fight for general democratization of the state structure in the USSR