Journal №4 (32) vol. 2 / 2020|KELM

LIST OF FILES

ORGANIZATIONAL AND STRUCTURAL SUPPORT OF DOCUMENT CIRCULATION IN THE NATIONAL ANTI-CORRUPTION BUREAU OF UKRAINE

Liudmyla Asanova

Postgraduate Student at the Department of Public Administration
National Academy of Internal Affairs (Kyiv, Ukraine)

ORCID ID: 0000-0003-2203-0457

Anotation. The relevance of the article is that the organization of office work in the institution is carried out on the basis of the Instruction on office work, nomenclature of cases, rules, procedures and other regulations governing relations in this area. The form of organization of office work in the National Anti-Corruption Bureau of Ukraine is mixed with a greater degree of centralization. According to the Regulations on the Document Management Department, it performs most clerical operations, and some functions, such as registration of electronic memos, storage of documents with a temporary retention period, are performed by structural units. A separate independent structural subdivision, in accordance with the legislation, registers citizens’ appeals, attorneys’ requests and requests for access to public information, and other documents, which are defined by a separate instruction and relevant regulations. It is concluded that the existing electronic document management processes have been tested and implemented in the activities of the National Anti-Corruption Bureau of Ukraine and have a positive result. Nevertheless, in order to optimize the circulation of documents in the National Anti-Corruption Bureau of Ukraine, it is necessary to make changes to the existing Instruction on record keeping, develop technological instructions and schemes to reflect the sequence of draft documents, their approval, signing, approval. The procedure for approval and endorsement of documents must be enshrined in the table of forms of documents and instructions on record keeping of the institution, as well as determine the levels of access of employees – users of the electronic document management system. After settling at the state level the issue of storage, use and destruction of electronic documents, as well as their subsequent transfer to the electronic archive, it is necessary to develop a local administrative document that would regulate this area of office work in the National Anti-Corruption Bureau of Ukraine.
Keywords: The relevance of the article is that the organization of office work in the institution is carried out on the basis of the Instruction on office work, nomenclature of cases, rules, procedures and other regulations governing relations in this area. The form of organization of office work in the National Anti-Corruption Bureau of Ukraine is mixed with a greater degree of centralization. According to the Regulations on the Document Management Department, it performs most clerical operations, and some functions, such as registration of electronic memos, storage of documents with a temporary retention period, are performed by structural units. A separate independent structural subdivision, in accordance with the legislation, registers citizens’ appeals, attorneys’ requests and requests for access to public information, and other documents, which are defined by a separate instruction and relevant regulations. It is concluded that the existing electronic document management processes have been tested and implemented in the activities of the National Anti-Corruption Bureau of Ukraine and have a positive result. Nevertheless, in order to optimize the circulation of documents in the National Anti-Corruption Bureau of Ukraine, it is necessary to make changes to the existing Instruction on record keeping, develop technological instructions and schemes to reflect the sequence of draft documents, their approval, signing, approval. The procedure for approval and endorsement of documents must be enshrined in the table of forms of documents and instructions on record keeping of the institution, as well as determine the levels of access of employees – users of the electronic document management system. After settling at the state level the issue of storage, use and destruction of electronic documents, as well as their subsequent transfer to the electronic archive, it is necessary to develop a local administrative document that would regulate this area of office work in the National Anti-Corruption Bureau of Ukraine.

BYLAW AS A RESULT OF RULE-MAKING ACTIVITIES OF CENTRAL EXECUTIVE BODIES

Dmytro Baranenko

Candidate of Law

ORCID ID: 0000-0003-0234-7561

Anotation. The article examines the features of the bylaw as a result of rule-making activities of central executive bodies. It is noted that among scientists there are differences in the classification of regulations, the grounds for their distribution, but axiomatic today at the level of science and practice are the provisions on the division of regulations into laws and regulations. The concept of the bylaw of the central executive bodies is revealed, its relation to the law is established. The main features of the regulatory legal act of the central executive bodies are determined, which are divided into the following groups: features related to the creation of the regulatory legal act is adopted by the authorized entity in accordance with the procedure established by law (procedure); namely the normative legal act as an official written document, which, in turn, can be classified into signs of form (normative legal act has an internal form, consists of sections, articles, paragraphs, etc. and external form – name, details, etc.); signs content, which may include the fact that the normative legal act contains a mandatory rule of conduct, rule of law, establishes, amends or repeals it; regulatory features (regulatory legal act repeatedly regulates certain relations of an indefinite number of persons); are further in relation to the legal act (official publication, binding, enforcement is provided by the possibility of application state coercion). The opinion is substantiated that the main purpose of bylaws of central executive bodies is the regulation of public relations through the development, disclosure and implementation of legislation and partial primary regulation of public relations, which are formed in the life of the population. The classification of bylaws is carried out depending on various criteria, namely: the level of the executive body, the subject of rule-making, territorial action, scope, nature of norms, legal force, collegiality of adoption, the relationship between them. It is concluded that the bylaws of the central executive bodies perform the following functions: first of all, the regulatory function, which in turn is divided into the function of primary and secondary regulation; management function; explanatory and concretizing functions; legal function; law enforcement function.
Keywords: The article examines the features of the bylaw as a result of rule-making activities of central executive bodies. It is noted that among scientists there are differences in the classification of regulations, the grounds for their distribution, but axiomatic today at the level of science and practice are the provisions on the division of regulations into laws and regulations. The concept of the bylaw of the central executive bodies is revealed, its relation to the law is established. The main features of the regulatory legal act of the central executive bodies are determined, which are divided into the following groups: features related to the creation of the regulatory legal act is adopted by the authorized entity in accordance with the procedure established by law (procedure); namely the normative legal act as an official written document, which, in turn, can be classified into signs of form (normative legal act has an internal form, consists of sections, articles, paragraphs, etc. and external form – name, details, etc.); signs content, which may include the fact that the normative legal act contains a mandatory rule of conduct, rule of law, establishes, amends or repeals it; regulatory features (regulatory legal act repeatedly regulates certain relations of an indefinite number of persons); are further in relation to the legal act (official publication, binding, enforcement is provided by the possibility of application state coercion). The opinion is substantiated that the main purpose of bylaws of central executive bodies is the regulation of public relations through the development, disclosure and implementation of legislation and partial primary regulation of public relations, which are formed in the life of the population. The classification of bylaws is carried out depending on various criteria, namely: the level of the executive body, the subject of rule-making, territorial action, scope, nature of norms, legal force, collegiality of adoption, the relationship between them. It is concluded that the bylaws of the central executive bodies perform the following functions: first of all, the regulatory function, which in turn is divided into the function of primary and secondary regulation; management function; explanatory and concretizing functions; legal function; law enforcement function.

SYSTEM OF PRINCIPLES OF TAX CONSULTING

Serhii Broiakov

Postgraduate at Financial Law Department
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)

ORCID ID: 0000-0002-0636-7490

Anotation. The article explored the principles of tax consulting. A circle of common features that characterize the principles of law is outlined: 1) the highest measure of imperativeness; 2) increased stability; 3) determine the basis of legal regulation; 4) laconic form of consolidation. All of the above features are equally common to all principles of law. The definition of the concept of “principles of tax law” has been formulated: the principles of tax law are laconically formulated regulatory provisions of tax law, characterized by a high degree of imperative and provide regulation of both rule-making and law enforcement activities in the field of taxation. The system of principles of tax consulting has been determined, which consists of: 1) general directly fixed principles; 2) special indirectly fixed principles. The directly enshrined principles that get their direct implementation in the framework of tax consulting include: a) the principle of equality of all taxpayers before the law; b) the principle-presumption of the legality of the taxpayer's decisions. Indirectly fixed principles include: a) the principle of ensuring the practical need for consulting (clause 52.1 of article 52 of the Tax Code of Ukraine) b) the principle of individual orientation (clause 52.2 of article 52 of the Tax Code of Ukraine) c) the principle of providing guarantees for the taxpayer (clause 53.1 article 53 of the Tax Code of Ukraine) d) the principle of the primacy of generalizing tax advice (clause 53.1 of article 53 of the Tax Code of Ukraine) d) the principle of ensuring judicial control (paragraph 53.2 of article 53 of the Tax Code of Ukraine).
Keywords: The article explored the principles of tax consulting. A circle of common features that characterize the principles of law is outlined: 1) the highest measure of imperativeness; 2) increased stability; 3) determine the basis of legal regulation; 4) laconic form of consolidation. All of the above features are equally common to all principles of law. The definition of the concept of “principles of tax law” has been formulated: the principles of tax law are laconically formulated regulatory provisions of tax law, characterized by a high degree of imperative and provide regulation of both rule-making and law enforcement activities in the field of taxation. The system of principles of tax consulting has been determined, which consists of: 1) general directly fixed principles; 2) special indirectly fixed principles. The directly enshrined principles that get their direct implementation in the framework of tax consulting include: a) the principle of equality of all taxpayers before the law; b) the principle-presumption of the legality of the taxpayer's decisions. Indirectly fixed principles include: a) the principle of ensuring the practical need for consulting (clause 52.1 of article 52 of the Tax Code of Ukraine) b) the principle of individual orientation (clause 52.2 of article 52 of the Tax Code of Ukraine) c) the principle of providing guarantees for the taxpayer (clause 53.1 article 53 of the Tax Code of Ukraine) d) the principle of the primacy of generalizing tax advice (clause 53.1 of article 53 of the Tax Code of Ukraine) d) the principle of ensuring judicial control (paragraph 53.2 of article 53 of the Tax Code of Ukraine).

LEGAL STATUS OF INTERNAL AUDIT SUBJECTS IN THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE

Olena Bulyhina

Applicant at the Department of Administrative and Commercial Law
Zaporizhia National University (Zaporizhia, Ukraine)

ORCID ID: 0000-0002-6478-6618

Anotation. The article examines the features of the administrative and legal status of internal audit units of the State Treasury Service of Ukraine. It is determined that the administrative and legal status of the internal audit units of the STSU should be understood as their legal position in the system of public administration in the administrative and budgetary sphere, which is determined by enshrining in the current administrative legislation the purpose of their creation, tasks, functions, jurisdictions, guarantees, guarantees and responsibility, which allows them to be a party to administrative and legal relations. The structure of the administrative and legal status of the internal audit units of the STSU is singled out, which includes: target, organizational and competence blocks (elements). It was found that the main function of the internal audit units of the STSU is internal control over the compliance of the STS units with the legality of public resources management, correctness of accounting and financial reporting and efficiency of economic activity. As a result of the research, the directions of improving the administrative and legal status of the internal audit units of the STSU were proposed: determination of the powers of the internal audit units of the SCTU in the Regulations on the STSU; the need to develop and approve a standard Regulation on the internal audit units of the STSU, which should clearly define the rights, responsibilities and responsibilities of auditors, in particular regarding breach of integrity, conflict of interest and violation of other restrictions set by the law on prevention of corruption.
Keywords: The article examines the features of the administrative and legal status of internal audit units of the State Treasury Service of Ukraine. It is determined that the administrative and legal status of the internal audit units of the STSU should be understood as their legal position in the system of public administration in the administrative and budgetary sphere, which is determined by enshrining in the current administrative legislation the purpose of their creation, tasks, functions, jurisdictions, guarantees, guarantees and responsibility, which allows them to be a party to administrative and legal relations. The structure of the administrative and legal status of the internal audit units of the STSU is singled out, which includes: target, organizational and competence blocks (elements). It was found that the main function of the internal audit units of the STSU is internal control over the compliance of the STS units with the legality of public resources management, correctness of accounting and financial reporting and efficiency of economic activity. As a result of the research, the directions of improving the administrative and legal status of the internal audit units of the STSU were proposed: determination of the powers of the internal audit units of the SCTU in the Regulations on the STSU; the need to develop and approve a standard Regulation on the internal audit units of the STSU, which should clearly define the rights, responsibilities and responsibilities of auditors, in particular regarding breach of integrity, conflict of interest and violation of other restrictions set by the law on prevention of corruption.

GENERAL AND SPECIAL PRINCIPLES CONTROL OVER THE ACTIVITIES OF LOCAL COURTS

Serhii Vihovskyi

Applicant
Research Institute of Public Law (Kyiv, Ukraine)

ORCID ID: 0000-0002-4355-5060

Anotation. The article focuses on the formulation of a comprehensive scientific thought about the essence and modern system of principles of control over the activities of local courts in Ukraine. On the basis of a critical analysis of the Ukrainian scientists’ scientific interpretations, the general essence of the control principles has been established in the context of which it is proposed to understand the principles of control over the activities of local courts as managing and scientifically based reasons conditioned by social laws, moral principles, customs, the nature of administrative activities and the importance of an independent court in a state of law, on which the system of control over the activities of local courts is systematically built and in accordance with which the system of control over the activities of local courts functions. It is substantiated that the system of basic principles of control over the activities of local courts is made up of general legal and special (sectoral qualitative-functional) principles. The author attributed the following principles to special basic ideas: control transparency; the virtues of the subjects of control; impartiality of control; professionalism of control; systematic implementation of control; efficiency, validity and certainty of control; the performance and effectiveness of control; accountability to the citizens of Ukraine. The conclusions to the article summarize the results of the study.
Keywords: The article focuses on the formulation of a comprehensive scientific thought about the essence and modern system of principles of control over the activities of local courts in Ukraine. On the basis of a critical analysis of the Ukrainian scientists’ scientific interpretations, the general essence of the control principles has been established in the context of which it is proposed to understand the principles of control over the activities of local courts as managing and scientifically based reasons conditioned by social laws, moral principles, customs, the nature of administrative activities and the importance of an independent court in a state of law, on which the system of control over the activities of local courts is systematically built and in accordance with which the system of control over the activities of local courts functions. It is substantiated that the system of basic principles of control over the activities of local courts is made up of general legal and special (sectoral qualitative-functional) principles. The author attributed the following principles to special basic ideas: control transparency; the virtues of the subjects of control; impartiality of control; professionalism of control; systematic implementation of control; efficiency, validity and certainty of control; the performance and effectiveness of control; accountability to the citizens of Ukraine. The conclusions to the article summarize the results of the study.

FRANCE’S EXPERIENCE IN IMPLEMENTING MEASURES OF ENFORCEMENT THROUGH COLLECTION OF ACCOUNTS ON THE DEBTOR’S ACCOUNT

Oleksii Voronko

Head
Law Firm “ARIO” (Kyiv, Ukraine)

ORCID ID: 0000-0003-0994-3710

Anotation. The article considers the peculiarities of the legal regulation of means of enforcement under French law, in particular the seizure and recovery of funds from the debtor’s bank account. It has been established that French law favors the seizure and recovery of a bank account, which is less costly and less traumatic for the debtor than other types of recovery. It is also worth noting that the recovery of funds from the debtor’s account does not take as much time as other types of recovery. In recent years, the procedure for seizing a bank account has evolved considerably through dematerialization. Increasingly, banks are agreeing to send arrest warrants only in electronic form by bailiffs. Prompt and effective implementation of the procedure of seizure-recovery of funds from the debtor’s bank accounts became possible after the introduction of the Register of bank accounts. An important point is that the Register contains information on accounts, but it does not contain information on the movement of funds on them. That is, the information from the Register can be used as a basis for applying to the debtor’s bank with an act of seizure of a bank account. The specificity of enforcement proceedings in France is that the very existence of the rules of enforcement proceedings allows the debtor to voluntarily fulfill its obligations, and otherwise take these actions automatically.
Keywords: The article considers the peculiarities of the legal regulation of means of enforcement under French law, in particular the seizure and recovery of funds from the debtor’s bank account. It has been established that French law favors the seizure and recovery of a bank account, which is less costly and less traumatic for the debtor than other types of recovery. It is also worth noting that the recovery of funds from the debtor’s account does not take as much time as other types of recovery. In recent years, the procedure for seizing a bank account has evolved considerably through dematerialization. Increasingly, banks are agreeing to send arrest warrants only in electronic form by bailiffs. Prompt and effective implementation of the procedure of seizure-recovery of funds from the debtor’s bank accounts became possible after the introduction of the Register of bank accounts. An important point is that the Register contains information on accounts, but it does not contain information on the movement of funds on them. That is, the information from the Register can be used as a basis for applying to the debtor’s bank with an act of seizure of a bank account. The specificity of enforcement proceedings in France is that the very existence of the rules of enforcement proceedings allows the debtor to voluntarily fulfill its obligations, and otherwise take these actions automatically.

THE MECHANISM OF SALE OF GOODS AT THE CUSTOMS AUCTION

Vsevolod Kniaziev

PhD in Law

ORCID ID: 0000-0002-3696-0746

Anotation. The article deals with covering the issues towards the establishment of the mechanism of sale of goods at the customs auction through determining the electronic trading system as a basis for realizing the customs auction, specifying the parties to legal relations related to the sale of goods at the customs auction study of objects which can be sold at the customs auction and identification of the customs auction procedure. The focus is on the fact that the mechanism of sale of goods through the electronic trading system by conducting a customs auction is a complex organizational unit, which consists of a set of defined elements. The author proposes to consider the mechanism of sale goods through the electronic trading system by conducting a customs auction as a way of organizing and carrying out activities for the mandatory sale of goods at the disposal of customs authorities in order to achieve the best economic effect to boost the state budget (a buyer offered the highest price becomes the owner of goods). The importance and a wide range of public relations, within which the public interests are met, on the one hand, and the development of elements of electronic interaction between customs authorities, on the other hand, necessitate the further research on this issue.
Keywords: The article deals with covering the issues towards the establishment of the mechanism of sale of goods at the customs auction through determining the electronic trading system as a basis for realizing the customs auction, specifying the parties to legal relations related to the sale of goods at the customs auction study of objects which can be sold at the customs auction and identification of the customs auction procedure. The focus is on the fact that the mechanism of sale of goods through the electronic trading system by conducting a customs auction is a complex organizational unit, which consists of a set of defined elements. The author proposes to consider the mechanism of sale goods through the electronic trading system by conducting a customs auction as a way of organizing and carrying out activities for the mandatory sale of goods at the disposal of customs authorities in order to achieve the best economic effect to boost the state budget (a buyer offered the highest price becomes the owner of goods). The importance and a wide range of public relations, within which the public interests are met, on the one hand, and the development of elements of electronic interaction between customs authorities, on the other hand, necessitate the further research on this issue.

THE STATE OF ENSURING THE RIGHT TO PEACEFUL ASSEMBLY UNDER CONDITIONS OF STRENGTHENING CIVIL SOCIETY IN UKRAINE

Yevheniia Kobrusieva

PhD in Juridical Sciences, Associate Professor at the Department of Administrative and Criminal Law
Oles Honchar Dnipro National University (Dnipro, Ukraine)

ORCID ID: 0000-0002-4225-9657

Anotation. Geographical and political place of Ukraine in the engine of the European race of big politics, dictates not a simple but sometimes tragic way of socio – political movement of the society of citizens – to take a direct part in solving economic and social programs.Taking into account the processes of state formation and long-term reform of various state institutions, the freedom and right of citizens to peaceful assembly raises before the authorities the question of compliance of citizens' activity in deciding their participation at the state and regional levels, defending their interests by expressing and local authorities. There is a question of legislative and practical regulation of such a painful issue as the relationship between government and society by regulating the holding of peaceful assemblies and active “unarmed” actions of influence on government agencies at various levels.Taking into account the processes of state formation and long-term reform of various state institutions, the freedom and right of citizens to peaceful assembly raises before the authorities the question of compliance of citizens' activity in deciding their participation at the state and regional levels, defending their interests by expressing and local authorities. There is a question of legislative and practical regulation of such a painful issue as the relationship between government and society by regulating the holding of peaceful assemblies and active “unarmed” actions of influence on government agencies at various levels.The necessity of introduction of international standards of ensuring the right to peaceful assembly, first of all the standards of the European community, which is connected with the European integration aspirations of Ukraine, is proved. After all, the implementation of European standards and their observance by the subjects of public administration is one of the preconditions for Ukraine’s integration into the European legal space. Since the right to freedom of peaceful assembly cannot be exercised in the absence of corresponding responsibilities imposed on the state by its authorized bodies, the analysis of the Constitution and laws of Ukraine allowed to separate such bodies into the category of subjects of power to ensure the right to peaceful assembly.
Keywords: Geographical and political place of Ukraine in the engine of the European race of big politics, dictates not a simple but sometimes tragic way of socio – political movement of the society of citizens – to take a direct part in solving economic and social programs.Taking into account the processes of state formation and long-term reform of various state institutions, the freedom and right of citizens to peaceful assembly raises before the authorities the question of compliance of citizens' activity in deciding their participation at the state and regional levels, defending their interests by expressing and local authorities. There is a question of legislative and practical regulation of such a painful issue as the relationship between government and society by regulating the holding of peaceful assemblies and active “unarmed” actions of influence on government agencies at various levels.Taking into account the processes of state formation and long-term reform of various state institutions, the freedom and right of citizens to peaceful assembly raises before the authorities the question of compliance of citizens' activity in deciding their participation at the state and regional levels, defending their interests by expressing and local authorities. There is a question of legislative and practical regulation of such a painful issue as the relationship between government and society by regulating the holding of peaceful assemblies and active “unarmed” actions of influence on government agencies at various levels.The necessity of introduction of international standards of ensuring the right to peaceful assembly, first of all the standards of the European community, which is connected with the European integration aspirations of Ukraine, is proved. After all, the implementation of European standards and their observance by the subjects of public administration is one of the preconditions for Ukraine’s integration into the European legal space. Since the right to freedom of peaceful assembly cannot be exercised in the absence of corresponding responsibilities imposed on the state by its authorized bodies, the analysis of the Constitution and laws of Ukraine allowed to separate such bodies into the category of subjects of power to ensure the right to peaceful assembly.

TO CHARACTERIZE THE CONCEPTUAL FRAMEWORK FOR THE PROTECTION OF LABOR RIGHTS OF MIGRANTS

Sergey Kozin

Candidate of Law, Doctoral Student
Research Institute of Public Law (Kyiv, Ukraine)

ORCID ID: 0000-0002-4722-8315

Anotation. The relevance of the article is that the formation of an independent Ukrainian state coincided with the intensification of globalization, one of the factors and consequences of which is intensive migration. Already in the first years of independence, without experience of state management of migration processes, Ukraine became an arena of mass external movements of the population. The article, based on the analysis of scientific views of scientists and the norms of the current legislation of Ukraine, defines and characterizes the conceptual principles of protection of labor rights of migrants. It is substantiated that the legislator's work in the areas specified in the article should improve the quality and efficiency of the mechanism for ensuring the labor rights of these persons and reduce the likelihood of discrimination and exploitation. It was found that the labor legislation does not regulate labor relations: foreigners and stateless persons working in diplomatic missions of foreign states or missions of international organizations in Ukraine, unless otherwise provided by international treaties of Ukraine; foreigners and stateless persons who have concluded employment contracts with foreign employers to perform work in Ukraine, unless otherwise provided by these agreements or international agreements of Ukraine.
Keywords: The relevance of the article is that the formation of an independent Ukrainian state coincided with the intensification of globalization, one of the factors and consequences of which is intensive migration. Already in the first years of independence, without experience of state management of migration processes, Ukraine became an arena of mass external movements of the population. The article, based on the analysis of scientific views of scientists and the norms of the current legislation of Ukraine, defines and characterizes the conceptual principles of protection of labor rights of migrants. It is substantiated that the legislator's work in the areas specified in the article should improve the quality and efficiency of the mechanism for ensuring the labor rights of these persons and reduce the likelihood of discrimination and exploitation. It was found that the labor legislation does not regulate labor relations: foreigners and stateless persons working in diplomatic missions of foreign states or missions of international organizations in Ukraine, unless otherwise provided by international treaties of Ukraine; foreigners and stateless persons who have concluded employment contracts with foreign employers to perform work in Ukraine, unless otherwise provided by these agreements or international agreements of Ukraine.

GROUNDS FOR EXAMINATION IN CRIMINAL PROCEEDINGS

Yana Koniushenko

Candidate of Law, Associate Professor, Associate Professor at the Department of Criminal Procedure
National Academy of Internal Affairs (Kyiv, Ukraine)

ORCID ID: 0000-0003-4988-0793

Anotation. The article defines the current state of regulation of the grounds for the examination; the factual and legal grounds for the examination are characterized; established the grounds for the compulsory involvement of persons for medical and psychiatric examinations. As a result of the study, three stages of regulation of the procedure for attracting an expert in criminal proceedings, which changed during 2012–2019, were identified. An opinion was expressed about the need to clarify the provisions of Part 1 of Part 1 of Art. 243 of the Criminal Procedure Code of Ukraine in terms of determining the grounds for the examination, since the current version of this provision, and in particular the wording “on behalf of the party to criminal proceedings”, is terminologically incorrect in terms of determining the grounds for the appointment of an expert examination by both the prosecution and the defense. It has been proved that the provision of Part 3 of Art. 242 of the Criminal Procedure Code of Ukraine, which determines the possibility of compulsory involvement of a person for medical and psychiatric examination, should be improved. In particular, it is advisable, firstly, to distinguish between the procedure for forcibly involving a person in medical and psychiatric examination; secondly, to determine the procedural procedure for the compulsory involvement of persons for medical examination.
Keywords: The article defines the current state of regulation of the grounds for the examination; the factual and legal grounds for the examination are characterized; established the grounds for the compulsory involvement of persons for medical and psychiatric examinations. As a result of the study, three stages of regulation of the procedure for attracting an expert in criminal proceedings, which changed during 2012–2019, were identified. An opinion was expressed about the need to clarify the provisions of Part 1 of Part 1 of Art. 243 of the Criminal Procedure Code of Ukraine in terms of determining the grounds for the examination, since the current version of this provision, and in particular the wording “on behalf of the party to criminal proceedings”, is terminologically incorrect in terms of determining the grounds for the appointment of an expert examination by both the prosecution and the defense. It has been proved that the provision of Part 3 of Art. 242 of the Criminal Procedure Code of Ukraine, which determines the possibility of compulsory involvement of a person for medical and psychiatric examination, should be improved. In particular, it is advisable, firstly, to distinguish between the procedure for forcibly involving a person in medical and psychiatric examination; secondly, to determine the procedural procedure for the compulsory involvement of persons for medical examination.

ELECTION TECHNOLOGY OF CANDIDATES-“TWINS”: THEORY, PRACTICE AND LEGISLATIVE COUNTERACTION

Volodymyr Korniienko

Postgraduate Student at the Department of Constitutional Law
National University “Odesa Law Academy” (Odesa, Ukraine)

ORCID ID: 0000-0002-5936-9596

Anotation. The article analyzes the legal nature of manipulative electoral technologies – candidates-“twinі”. This electoral technology consists in the deliberate registration of candidates for an elective office with identical or similar biographical data to other, usually higher ranking candidates. The technology is used in majoritarian/multiple electoral systems to trick voters into influencing the outcome of elections. Considered is the legislative regulation of electoral relations in this area and the types of responsibility for violation of voters' rights. The proposed legislative preventive measures to minimize the use of electoral technology by – candidates-“twins”, which consists in entering the relevant data on changes in personal data directly into the voting ballot.
Keywords: The article analyzes the legal nature of manipulative electoral technologies – candidates-“twinі”. This electoral technology consists in the deliberate registration of candidates for an elective office with identical or similar biographical data to other, usually higher ranking candidates. The technology is used in majoritarian/multiple electoral systems to trick voters into influencing the outcome of elections. Considered is the legislative regulation of electoral relations in this area and the types of responsibility for violation of voters' rights. The proposed legislative preventive measures to minimize the use of electoral technology by – candidates-“twins”, which consists in entering the relevant data on changes in personal data directly into the voting ballot.

ADMINISTRATIVE AGREEMENT IN THE FIELD OF ADMINISTRATIVE AND LEGAL SUPPORT OF PATENT ACTIVITY IN UKRAINE

Andrii Kudin

Applicant
Research Institute of Public Law (Kyiv, Ukraine)

ORCID ID: 0000-0002-3259-454X

Anotation. The relevance of the article is that in recent years the problems of the institution of administrative contract do not lose their relevance. This is due primarily to the growing role of public law in regulating public relations, as well as the development of contractual relations in public relations. The purpose of the article is to open an administrative agreement in the field of administrative and legal support of patent activity in Ukraine on the basis of a systematic analysis of legislation, positions of administrative scientists and scholars of intellectual law, statistical activities of public administration of patent activities. It was found that in civil law, contractual relations are formed on the basis of free will of the parties. It is up to each party to decide whether to make the appropriate commitments. To accept or not to accept proposals for the establishment of contractual relations is the right of each party. A completely different situation arises under an administrative contract. The article defines an administrative agreement in the field of administrative and legal support of patent activity in Ukraine as an external expression of the will of public administration, concluded between them on a contractual, mutual and voluntary basis in writing (agreement, contract, memorandum) responsibilities and guarantee of rights in the field of regulation, provision and development of patent activities with the general purpose of applying administrative protection to industrial property rights and protection of public interests in society.
Keywords: The relevance of the article is that in recent years the problems of the institution of administrative contract do not lose their relevance. This is due primarily to the growing role of public law in regulating public relations, as well as the development of contractual relations in public relations. The purpose of the article is to open an administrative agreement in the field of administrative and legal support of patent activity in Ukraine on the basis of a systematic analysis of legislation, positions of administrative scientists and scholars of intellectual law, statistical activities of public administration of patent activities. It was found that in civil law, contractual relations are formed on the basis of free will of the parties. It is up to each party to decide whether to make the appropriate commitments. To accept or not to accept proposals for the establishment of contractual relations is the right of each party. A completely different situation arises under an administrative contract. The article defines an administrative agreement in the field of administrative and legal support of patent activity in Ukraine as an external expression of the will of public administration, concluded between them on a contractual, mutual and voluntary basis in writing (agreement, contract, memorandum) responsibilities and guarantee of rights in the field of regulation, provision and development of patent activities with the general purpose of applying administrative protection to industrial property rights and protection of public interests in society.

INTERNATIONAL LEGAL BASIS OF LEGAL REGULATION OF CUSTOMS REGIMES

Rostislav Lemekha

Candidate of Law Science, Candidate of the Degree of Doctor of Laws
Zaporizhzhya National University (Zaporizhzhya, Ukraine)

ORCID ID: 0000-0001-9013-8318

Anotation. The scientific publication is devoted to the international legal basis of legal regulation of customs regimes. It is noted that given the primacy of international law over national, bringing national customs legislation in line with international legal standards and principles is one of the main tasks of public administration. The importance of bringing the norms of the customs law of Ukraine in line with the norms and principles of the EU law for the development of international trade and the national economy is emphasized. The research methodology is based on an organic combination of philosophical, general scientific and special legal research methods. Among the latter, methods of comparative jurisprudence, legal dogma, statistics and methods of legal modeling are used. It is concluded that the role of international norms and principles in the regulation of customs regimes is decisive, given the fundamental principle of the primacy of international law over national, which is part of the principle of the rule of law. Equally important is the role of private international law, which establishes the rules of international trade, including Incoterms, which are the only set of international rules for the unambiguous interpretation of the most commonly used trade terms in foreign trade. Prospects for further research on this topic are due to the need for scientific generalization of results and issues of adaptation of national legislation to the norms and principles of EU law, as well as the need to formulate specific proposals for amendments to the current Customs Code of Ukraine and other laws in the field of customs regulation, bringing them in line with international legal standards governing customs relations.
Keywords: The scientific publication is devoted to the international legal basis of legal regulation of customs regimes. It is noted that given the primacy of international law over national, bringing national customs legislation in line with international legal standards and principles is one of the main tasks of public administration. The importance of bringing the norms of the customs law of Ukraine in line with the norms and principles of the EU law for the development of international trade and the national economy is emphasized. The research methodology is based on an organic combination of philosophical, general scientific and special legal research methods. Among the latter, methods of comparative jurisprudence, legal dogma, statistics and methods of legal modeling are used. It is concluded that the role of international norms and principles in the regulation of customs regimes is decisive, given the fundamental principle of the primacy of international law over national, which is part of the principle of the rule of law. Equally important is the role of private international law, which establishes the rules of international trade, including Incoterms, which are the only set of international rules for the unambiguous interpretation of the most commonly used trade terms in foreign trade. Prospects for further research on this topic are due to the need for scientific generalization of results and issues of adaptation of national legislation to the norms and principles of EU law, as well as the need to formulate specific proposals for amendments to the current Customs Code of Ukraine and other laws in the field of customs regulation, bringing them in line with international legal standards governing customs relations.

PATIENTS' RIGHTS IN INTERNATIONAL DOCUMENTS AND NATIONAL LEGISLATION OF UKRAINE

Olga Lisnycha

Applicant at the Department of Civil Law № 1
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)

ORCID ID: 0000-0001-9418-6261

Anotation. The article is devoted to the study of the peculiarities of enshrining the rights of patients in international documents, as well as in the regulations of Ukraine. It is argued the distinction between the concepts of “rights of individuals in the field of health care” and “rights of patients”. It is analyzed the content of such basic international documents enshrining the rights of patients as the Council of Europe Recommendations on the Rights of the Sick and Dying (1976), the Lisbon Declaration on the Rights of the Patient (1981), Patients' Rights in Europe adopted by the World Health Organization in 1993., Declaration on Patient Rights Policy in Europe 1994, Regulations on Access to Health Care, adopted by the 40th Session of the World Medical Assembly in Vienna in 1988, etc. The author has studied the peculiarities of enshrining the rights of patients in the current legislation of Ukraine, as well as in historical perspective. As a result of the analysis of national legislation, it was concluded that Ukraine currently does not have a single legal act that would define the rights of patients, and their enshrinement in regulations of different legal force and specialization is unsystematic. It is concluded that Ukraine currently does not have a single legal act that would define the rights of patients, and their enshrinement in regulations of different legal force and specialization is unsystematic. In view of this, the task of legal science is to systematize regulations in this area and make proposals to improve its legal regulation. Improving legal regulation in the field of protection of patients' rights in our country should take into account the long-term achievements of the international community in this area.
Keywords: The article is devoted to the study of the peculiarities of enshrining the rights of patients in international documents, as well as in the regulations of Ukraine. It is argued the distinction between the concepts of “rights of individuals in the field of health care” and “rights of patients”. It is analyzed the content of such basic international documents enshrining the rights of patients as the Council of Europe Recommendations on the Rights of the Sick and Dying (1976), the Lisbon Declaration on the Rights of the Patient (1981), Patients' Rights in Europe adopted by the World Health Organization in 1993., Declaration on Patient Rights Policy in Europe 1994, Regulations on Access to Health Care, adopted by the 40th Session of the World Medical Assembly in Vienna in 1988, etc. The author has studied the peculiarities of enshrining the rights of patients in the current legislation of Ukraine, as well as in historical perspective. As a result of the analysis of national legislation, it was concluded that Ukraine currently does not have a single legal act that would define the rights of patients, and their enshrinement in regulations of different legal force and specialization is unsystematic. It is concluded that Ukraine currently does not have a single legal act that would define the rights of patients, and their enshrinement in regulations of different legal force and specialization is unsystematic. In view of this, the task of legal science is to systematize regulations in this area and make proposals to improve its legal regulation. Improving legal regulation in the field of protection of patients' rights in our country should take into account the long-term achievements of the international community in this area.

FOREIGN EXPERIENCE OF ADMINISTRATIVE AND LEGAL SUPPORT OF THE ORGANIZATION AND ACTIVITY OF THE REGIONAL PROSECUTOR'S OFFICE

Roman Mazuryk

Candidate of Law Science Candidate of the degree of Doctor of Laws
University of Customs and Finance (Dnipro, Ukraine)

ORCID ID: 0000-0001-9197-4844

Anotation. The scientific publication is devoted to the foreign experience of administrative and legal support of the organization and activities of regional prosecutor's offices in foreign countries. The research methodology is based on an organic combination of philosophical, general scientific and special legal research methods. Among the latter, the methods of comparative jurisprudence, legal dogma and methods of legal modeling are used to a greater extent. The positive experience of the organization of the prosecutor's office in Germany, Poland, Slovenia, Great Britain, France, England and the USA has been studied. It is noted that the experience of administrative and legal support of the organization and activities of regional prosecutors of EU member states is important for Ukraine, as Ukraine seeks full membership in the European Union, so the positive experience of prosecutors in these countries can be borrowed practice. In particular, it is appropriate to borrow the French model of the unity of the judiciary, which follows from the interrelated functions of judges and prosecutors, when a prosecutor can become a judge at any time in his career and vice versa. This possibility of moving between the judiciary and the prosecutor's office will be a source of enrichment of professional experience and will contribute to the improvement of the system of the prosecutor's office and the judiciary as a whole. Both prosecutors and judges can be trained by a single training center established on the basis of the Training Center for Prosecutors and the National School of Judges of Ukraine. The conclusion on the need to bring the administrative and legal framework of the organization and activities of the prosecutor's office of Ukraine as a whole and at the regional level in line with international standards of prosecutors, norms and principles of EU law, taking into account national legal traditions and customs, the level of legal culture of Ukrainian citizens.
Keywords: The scientific publication is devoted to the foreign experience of administrative and legal support of the organization and activities of regional prosecutor's offices in foreign countries. The research methodology is based on an organic combination of philosophical, general scientific and special legal research methods. Among the latter, the methods of comparative jurisprudence, legal dogma and methods of legal modeling are used to a greater extent. The positive experience of the organization of the prosecutor's office in Germany, Poland, Slovenia, Great Britain, France, England and the USA has been studied. It is noted that the experience of administrative and legal support of the organization and activities of regional prosecutors of EU member states is important for Ukraine, as Ukraine seeks full membership in the European Union, so the positive experience of prosecutors in these countries can be borrowed practice. In particular, it is appropriate to borrow the French model of the unity of the judiciary, which follows from the interrelated functions of judges and prosecutors, when a prosecutor can become a judge at any time in his career and vice versa. This possibility of moving between the judiciary and the prosecutor's office will be a source of enrichment of professional experience and will contribute to the improvement of the system of the prosecutor's office and the judiciary as a whole. Both prosecutors and judges can be trained by a single training center established on the basis of the Training Center for Prosecutors and the National School of Judges of Ukraine. The conclusion on the need to bring the administrative and legal framework of the organization and activities of the prosecutor's office of Ukraine as a whole and at the regional level in line with international standards of prosecutors, norms and principles of EU law, taking into account national legal traditions and customs, the level of legal culture of Ukrainian citizens.

TERMINATION OF ADMINISTRATIVE ACTS: CONCEPTS AND GROUNDS

Olena Milienko

Candidate of Law Sciences, Candidate for the degree of Doctor of Sciences at the Department of Administrative and Commercial Law
Zaporizhia National University (Zaporizhia, Ukraine)

ORCID ID: 0000-0002-3364-1774

Anotation. The article is devoted to the analysis of the concept and grounds for termination of administrative acts. It is stated that the termination of an administrative act is the moment from which it ceases to affect the rights, obligations or legitimate interests of individuals, ie it becomes impossible to implement the provisions contained therein. The division of the grounds for termination of administrative acts into factual and legal ones is considered to be more substantiated, as this division allows to most effectively investigate the ways of termination of individual administrative acts. It is stated that the actual termination of administrative acts occurs by itself, automatically, in connection with the occurrence of a certain fact or legal event related to the implementation (implementation) of an administrative act, and therefore there is no need for special will or issuance of an administrative act on their termination. The grounds for termination of an administrative act are determined by: a) execution of an administrative act; b) termination of an administrative act in connection with the expiration of the term or for other reasons; c) revocation of a lawful administrative act by the administrative body that issued it; d) invalidation of an illegal administrative act by the administrative body that issued it; e) cancellation of an illegal administrative act by way of an administrative appeal or by a court.
Keywords: The article is devoted to the analysis of the concept and grounds for termination of administrative acts. It is stated that the termination of an administrative act is the moment from which it ceases to affect the rights, obligations or legitimate interests of individuals, ie it becomes impossible to implement the provisions contained therein. The division of the grounds for termination of administrative acts into factual and legal ones is considered to be more substantiated, as this division allows to most effectively investigate the ways of termination of individual administrative acts. It is stated that the actual termination of administrative acts occurs by itself, automatically, in connection with the occurrence of a certain fact or legal event related to the implementation (implementation) of an administrative act, and therefore there is no need for special will or issuance of an administrative act on their termination. The grounds for termination of an administrative act are determined by: a) execution of an administrative act; b) termination of an administrative act in connection with the expiration of the term or for other reasons; c) revocation of a lawful administrative act by the administrative body that issued it; d) invalidation of an illegal administrative act by the administrative body that issued it; e) cancellation of an illegal administrative act by way of an administrative appeal or by a court.

ON THE ISSUE OF IMPROVING THE ADMINISTRATIVE-TERRITORIAL STRUCTURE OF UKRAINE

Vitalii Nestor

Candidate of Law Sciences

ORCID ID: 0000-0002-8194-1392

Anotation. In Ukraine, municipal reform has been taking place since the country's independence. Its next stage envisages the most thorough event of all the years of independence – the revision of the administrative-territorial division of the country and the decentralization of public power. An important scientific task is the doctrinal support of these processes that take place in the state. Therefore, the research topic is relevant and timely. The purpose of the article is to investigate the project work on amendments to the Constitution of Ukraine of 1996 on a new administrative-territorial division. The tasks aimed at achieving this goal are to analyze the text of each of the existing projects (2014–2019). The study is based on the prevalence of the comparative law method. Methods inherent in legal science, such as synthesis, analysis, deduction, induction, are also used. In conducting the study, the author relied on ontological and dialectical approaches to solving the formulated problem. It should be noted that it is likely that soon there will be no administrative-territorial unit called “city” in Ukraine. The fact is that the next stage of municipal reform involves a revision of the existing administrative-territorial system. According to the draft laws amending the Constitution of Ukraine of 1996, it is envisaged that all settlements will be called “communities” – and therefore, the fate of “cities” as administrative-territorial units is not very clear given the lack of constitutional basis for the next stage of municipal reform. It is worth agreeing with the opinion of these and many other researchers, who are in no hurry to evaluate the current stage of municipal reform quite positively. The above examples show that the main thing for any reform – its constitutional basis – is still far from the proper from the point of view of legal technique statement of the proposed amendments to the Basic Law of Ukraine of 1996. At present, it is advisable in Ukraine to suspend the course of municipal reform until its constitutional basis is formed. This shows the prospects for further research in this direction.
Keywords: In Ukraine, municipal reform has been taking place since the country's independence. Its next stage envisages the most thorough event of all the years of independence – the revision of the administrative-territorial division of the country and the decentralization of public power. An important scientific task is the doctrinal support of these processes that take place in the state. Therefore, the research topic is relevant and timely. The purpose of the article is to investigate the project work on amendments to the Constitution of Ukraine of 1996 on a new administrative-territorial division. The tasks aimed at achieving this goal are to analyze the text of each of the existing projects (2014–2019). The study is based on the prevalence of the comparative law method. Methods inherent in legal science, such as synthesis, analysis, deduction, induction, are also used. In conducting the study, the author relied on ontological and dialectical approaches to solving the formulated problem. It should be noted that it is likely that soon there will be no administrative-territorial unit called “city” in Ukraine. The fact is that the next stage of municipal reform involves a revision of the existing administrative-territorial system. According to the draft laws amending the Constitution of Ukraine of 1996, it is envisaged that all settlements will be called “communities” – and therefore, the fate of “cities” as administrative-territorial units is not very clear given the lack of constitutional basis for the next stage of municipal reform. It is worth agreeing with the opinion of these and many other researchers, who are in no hurry to evaluate the current stage of municipal reform quite positively. The above examples show that the main thing for any reform – its constitutional basis – is still far from the proper from the point of view of legal technique statement of the proposed amendments to the Basic Law of Ukraine of 1996. At present, it is advisable in Ukraine to suspend the course of municipal reform until its constitutional basis is formed. This shows the prospects for further research in this direction.

ON THE ISSUE OF DEPARTMENTAL RULE-MAKING IN THE FIELD OF STATE BORDER SECURITY

Volodymyr Nikiforenko

PhD in Public Administration, First Deputy Head
State Border Service of Ukraine (Kyiv, Ukraine)

ORCID ID: 0000-0003-1452-2312

Anotation. The article is devoted to topical issues of departmental rule-making in the field of state border security. An approach to the understanding of departmental regulations governing activities in the field of state border security is defined. The departmental acts of the Ministry of Internal Affairs of Ukraine and the Administration of the State Border Guard Service of Ukraine, which are aimed at regulating relations on the implementation of state policy in the field of protection and protection of the state border, have been studied. The departmental normative-legal acts which have dominating value in system of legal acts concerning regulation of frontier sphere are analyzed. The leading role of the Ministry of Internal Affairs of Ukraine in regulating issues of defining tasks and functions, powers, rights and responsibilities, organizing management and ensuring the activities, coordination and interaction of the State Border Guard Service of Ukraine, as well as other issues of border control.
Keywords: The article is devoted to topical issues of departmental rule-making in the field of state border security. An approach to the understanding of departmental regulations governing activities in the field of state border security is defined. The departmental acts of the Ministry of Internal Affairs of Ukraine and the Administration of the State Border Guard Service of Ukraine, which are aimed at regulating relations on the implementation of state policy in the field of protection and protection of the state border, have been studied. The departmental normative-legal acts which have dominating value in system of legal acts concerning regulation of frontier sphere are analyzed. The leading role of the Ministry of Internal Affairs of Ukraine in regulating issues of defining tasks and functions, powers, rights and responsibilities, organizing management and ensuring the activities, coordination and interaction of the State Border Guard Service of Ukraine, as well as other issues of border control.

CONDUCTING INVESTIGATIVE (SEARCH) AND OTHER PROCEDURAL ACTIONS AIMED AT OBTAINING INFORMATION FROM MATERIAL SOURCES WHEN INVESTIGATING CRIMES IN THE SPHERE OF EMPLOYMENT ABROAD

Муkola Pavlik

Postgraduate Student at the Department of Criminalistics and Forensic Medicine
National Academy of Internal Affairs (Kyiv, Ukraine)

ORCID ID: 0000-0002-6844-9360

Anotation. The purpose of the article is to establish the specifics of conducting investigative (search) and other procedural actions aimed at obtaining information from material sources when investigating crimes in the field of employment abroad. The article discusses the issues of conducting a search, investigative examination, temporary access to things and documents, examines the procedure for carrying out these procedural actions, focuses on similar points and differences. It is emphasized that all actions for employment abroad are accompanied by the execution of a number of documents that are presented to different authorities, using other material sources. Therefore, the seizure and study of their content can provide important information about criminal activity in this area. Provides a list of services to which you need to apply with a request for temporary access to things and documents. A list of objects that are subject to seizure and further study is being considered. It is concluded that the most common procedural actions aimed at obtaining information from material sources are investigative examination and search, during which it is possible to obtain and investigate information that has evidentiary value. When investigating crimes related to employment abroad, the objects of seizure are mainly: photographs provided by the victim for drawing up documents; completed questionnaires; passports of a citizen of Ukraine in the name of various persons and their copies; passports and their copies; original and copy of health insurance in the name of different persons; sales receipts for payment of employment services; bank accounts; employment mediation contracts; labor contracts; certificates of state registration of an individual entrepreneur; copies or originals of a license to provide employment services; receipts; documents on the education of citizens; certificates of assignment of an identification code; visa applications and the like.
Keywords: The purpose of the article is to establish the specifics of conducting investigative (search) and other procedural actions aimed at obtaining information from material sources when investigating crimes in the field of employment abroad. The article discusses the issues of conducting a search, investigative examination, temporary access to things and documents, examines the procedure for carrying out these procedural actions, focuses on similar points and differences. It is emphasized that all actions for employment abroad are accompanied by the execution of a number of documents that are presented to different authorities, using other material sources. Therefore, the seizure and study of their content can provide important information about criminal activity in this area. Provides a list of services to which you need to apply with a request for temporary access to things and documents. A list of objects that are subject to seizure and further study is being considered. It is concluded that the most common procedural actions aimed at obtaining information from material sources are investigative examination and search, during which it is possible to obtain and investigate information that has evidentiary value. When investigating crimes related to employment abroad, the objects of seizure are mainly: photographs provided by the victim for drawing up documents; completed questionnaires; passports of a citizen of Ukraine in the name of various persons and their copies; passports and their copies; original and copy of health insurance in the name of different persons; sales receipts for payment of employment services; bank accounts; employment mediation contracts; labor contracts; certificates of state registration of an individual entrepreneur; copies or originals of a license to provide employment services; receipts; documents on the education of citizens; certificates of assignment of an identification code; visa applications and the like.

SMUGGLING – TRANSNATIONAL OR CROSS-BORDER CRIME: DEFINITIONS

Galina Palamarchuk

Lecturer at the Department of Criminal Law, Procedure and Criminology
International Humanities University (Odessa, Ukraine)

ORCID ID: 0000-0002-5189-8952

Anotation. The article is devoted to such a crime as smuggling, which is considered in the context of the phenomenon of transnational crime. The definitions of “cross-border” and “transnationality” are given, the correlation of these terms in terms of meaning is indicated. Signs of transnational crime of the specified crime are analyzed also. Arguments are given about the cross-border nature of smuggling – a crime that is directly related to the crossing of certain goods / objects of the border of a state. There is also a thesis on the prospects of combining types of smuggling into one type of crime. The expediency of such a crime in the category of crimes in the field of inviolability of the state border is noted, as smuggling leads to a certain violation of state security, in particular economic, because smuggling poses a threat to economic interests, public and national security in general.
Keywords: The article is devoted to such a crime as smuggling, which is considered in the context of the phenomenon of transnational crime. The definitions of “cross-border” and “transnationality” are given, the correlation of these terms in terms of meaning is indicated. Signs of transnational crime of the specified crime are analyzed also. Arguments are given about the cross-border nature of smuggling – a crime that is directly related to the crossing of certain goods / objects of the border of a state. There is also a thesis on the prospects of combining types of smuggling into one type of crime. The expediency of such a crime in the category of crimes in the field of inviolability of the state border is noted, as smuggling leads to a certain violation of state security, in particular economic, because smuggling poses a threat to economic interests, public and national security in general.

DISSENTING OPINION OF A JUDGE IN CIVIL PROCEEDINGS AS A SPECIAL FORM OF JUDICIAL INDEPENDENCE PRINCIPLE

Pavlo Prohorov

Ph.D. Student at the Department of Civil Procedure National University “Odessa Law Academy”, Judge
Kyivsky District Court of Odesa (Odesa, Ukraine)

ORCID ID: 0000-0003-2504-0386

Anotation. If a case is heard by a panel of judges and a judge does not agree with other judges regarding results of the panel hearing, such judge shall be entitled to express his/her dissenting opinion, which is not pronounced at the court hearing but is added to the case file. It has been established that in most cases the Ukrainian law does not require the judge to express his/her dissent from the judgment in writing, and the judge can exercise such right to dissenting opinion at his/her own discretion. The laws currently in force do not provide for ensuing of certain legal consequences on the basis of a judge’s dissenting opinion. This judicial act is rather supplementary and refers to a specific case. Based on analysis of empirical data, the author has found cases in the Ukrainian judicial practice when the Grand Chamber of the Supreme Court took into account reasoning given in dissenting opinions of judges when judging a similar case. The article offers a proposal for improvement of the institute of dissenting opinion of a judge as a manifestation of judicial independence. It is proposed to adopt a consistent approach to determining a dissenting opinion of a judge and to set requirements to the form and content of such judicial act. Based on results of the study the author concludes that though expression of a dissenting opinion is not mandatory, judges should seek a reasonable balance and take into account significance of their personal dissent for final result of case hearing in each specific case, as well as a number of judges expressing reasoning different from the compromise position.
Keywords: If a case is heard by a panel of judges and a judge does not agree with other judges regarding results of the panel hearing, such judge shall be entitled to express his/her dissenting opinion, which is not pronounced at the court hearing but is added to the case file. It has been established that in most cases the Ukrainian law does not require the judge to express his/her dissent from the judgment in writing, and the judge can exercise such right to dissenting opinion at his/her own discretion. The laws currently in force do not provide for ensuing of certain legal consequences on the basis of a judge’s dissenting opinion. This judicial act is rather supplementary and refers to a specific case. Based on analysis of empirical data, the author has found cases in the Ukrainian judicial practice when the Grand Chamber of the Supreme Court took into account reasoning given in dissenting opinions of judges when judging a similar case. The article offers a proposal for improvement of the institute of dissenting opinion of a judge as a manifestation of judicial independence. It is proposed to adopt a consistent approach to determining a dissenting opinion of a judge and to set requirements to the form and content of such judicial act. Based on results of the study the author concludes that though expression of a dissenting opinion is not mandatory, judges should seek a reasonable balance and take into account significance of their personal dissent for final result of case hearing in each specific case, as well as a number of judges expressing reasoning different from the compromise position.

THE RIGHT OF COMMON PROPERTY OWNERSHIP OF LAND IN FOREIGN COUNTRIES

Sabina Ratushna

Postgraduate Student at the Department of Labor, Land and Commercial Law of the Faculty of Law
Leonid Yuzkov Khmelnytskyi University of Management and Law (Khmelnytsky, Ukraine)

ORCID ID: 0000-0002-6180-2512

Anotation. In the provisions of the scientific article the author reveals the peculiarities of the formation of the right of joint ownership of land in foreign countries. The following methods of scientific cognition were used in the research process: general scientific (method of system, logical analysis and synthesis, complex analysis), as well as special legal research methods (comparative law, concretization and interpretation of legal norms, historical law). The content of the research includes theoretical approaches and analysis of the legislation of the states of the Romano-Germanic legal system, which determine the grounds for the right of joint joint ownership, with special attention paid to land relations. The results of the study reveal the subject composition, the conditions of the right of common property ownership in foreign countries, as well as the features of the relevant legal form of land use. In particular, the right of joint ownership of land, the author refers to the types of private ownership of land, which is characterized by a plurality of subjects of ownership, but in relation to the thing as a whole co-owners are considered as one person. The author concludes that the existence of common ownership in general and common, in particular, is directly dependent on the existence of legal regulation, so the right of common ownership may arise, as a rule, only by direct prescription of the law. The institution of common property ownership of land is quite popular in the Romano-Germanic legal system, and is used to regulate the activities of societies, farms, as well as family and hereditary relations. A characteristic feature of common ownership is the emergence of binding relations and restrictions on the independent disposal of the thing as a whole and a separate share. Attention is also drawn to the possibility of borrowing certain provisions of legal regulation relating to joint joint ownership of companies, as well as restrictions on the allocation of shares from the land of joint ownership, in particular, for farms, which requires further research in this area.
Keywords: In the provisions of the scientific article the author reveals the peculiarities of the formation of the right of joint ownership of land in foreign countries. The following methods of scientific cognition were used in the research process: general scientific (method of system, logical analysis and synthesis, complex analysis), as well as special legal research methods (comparative law, concretization and interpretation of legal norms, historical law). The content of the research includes theoretical approaches and analysis of the legislation of the states of the Romano-Germanic legal system, which determine the grounds for the right of joint joint ownership, with special attention paid to land relations. The results of the study reveal the subject composition, the conditions of the right of common property ownership in foreign countries, as well as the features of the relevant legal form of land use. In particular, the right of joint ownership of land, the author refers to the types of private ownership of land, which is characterized by a plurality of subjects of ownership, but in relation to the thing as a whole co-owners are considered as one person. The author concludes that the existence of common ownership in general and common, in particular, is directly dependent on the existence of legal regulation, so the right of common ownership may arise, as a rule, only by direct prescription of the law. The institution of common property ownership of land is quite popular in the Romano-Germanic legal system, and is used to regulate the activities of societies, farms, as well as family and hereditary relations. A characteristic feature of common ownership is the emergence of binding relations and restrictions on the independent disposal of the thing as a whole and a separate share. Attention is also drawn to the possibility of borrowing certain provisions of legal regulation relating to joint joint ownership of companies, as well as restrictions on the allocation of shares from the land of joint ownership, in particular, for farms, which requires further research in this area.

INTRODUCTION IN UKRAINE OF INTERNATIONAL EXPERIENCE ON THE MECHANISM OF COLLECTING LOCAL TAXES AND FEES

Alina Ryzhyi

Postgraduate Student at the Chair for Civil, Administrative and Financial Law
Classic Private University (Zaporizhzhia, Ukraine)

ORCID ID: 0000-0002-9796-3078

Anotation. The article examines the features of local taxes and fees сollection in Ukraine and foreign countries. The legal foundations of local taxation in European countries are analyzed. Attention is paid to the experience of administering tax payments in such countries as Germany, France, Great Britain, Spain. Based on the analysis of international experience in the collection of local taxes and fees, conclusions were drawn on real estate tax as an effective local tax that provides regular treasury revenues, is easy to administer and is able to compete with national taxes in terms of the base and volume of revenues to local budgets. Attention is paid to the study of the main elements of the tax, in particular, the tax on immovable property distinct from the plot of land. It was proposed to amend the Tax Code of Ukraine and to add tenants of immovable property, who use real estate for business, to the category of payers of tax on immovable property distinct from the plot of land. It was proposed to amend the Tax Code of Ukraine in terms of increasing the tax rate on immovable property, or the establishment of a single tax rate per month, taking into account the characteristics and purpose of real estate. It has been proved that increase in the tax rate on real estate distinct from the plot of land, increase in the circle of payers of this tax will have its consequences in the form of increase in the income of local budgets in Ukraine.
Keywords: The article examines the features of local taxes and fees сollection in Ukraine and foreign countries. The legal foundations of local taxation in European countries are analyzed. Attention is paid to the experience of administering tax payments in such countries as Germany, France, Great Britain, Spain. Based on the analysis of international experience in the collection of local taxes and fees, conclusions were drawn on real estate tax as an effective local tax that provides regular treasury revenues, is easy to administer and is able to compete with national taxes in terms of the base and volume of revenues to local budgets. Attention is paid to the study of the main elements of the tax, in particular, the tax on immovable property distinct from the plot of land. It was proposed to amend the Tax Code of Ukraine and to add tenants of immovable property, who use real estate for business, to the category of payers of tax on immovable property distinct from the plot of land. It was proposed to amend the Tax Code of Ukraine in terms of increasing the tax rate on immovable property, or the establishment of a single tax rate per month, taking into account the characteristics and purpose of real estate. It has been proved that increase in the tax rate on real estate distinct from the plot of land, increase in the circle of payers of this tax will have its consequences in the form of increase in the income of local budgets in Ukraine.

LEGAL NATURE AND CONTENT OF THE CONTRACT ON PARTICIPATION IN THE CONSTRUCTION FINANCING FUND

Taras Rym

Candidate of Law Science, Judge
Economic Court of Lviv region (Lviv, Ukraine)

ORCID ID: 0000-0002-0172-7055

Anotation. The article is devoted to studying some aspects of determining the content of the agreement on participation in the construction financing fund. The author argues that complex relationships characterize investment relations in this area. Therefore, determining the agreement’s subject on the construction financing fund’s involvement is essential both from the theoretical and practical point of view. The article states that the agreement on participation in the construction financing fund is mixed by its legal nature. It combines provisions on providing services, purchase, and sale (transfer of a real estate in the future). The author notes that the subject of the property management agreement is the provision of financial management (manager) services for the management of funds for the construction financing fund. In this regard, he criticizes the relevant provisions of the law, which the subject of this agreement determines their property, which is transferred to management. The article pays considerable attention to the concept of a measuring unit of investment and the actions that the manager can perform with that unit. The consolidation of the measuring unit in the system of accounting for property rights is one of the elements of the legal structure, with the onset of which there are investment relationships, trust management of property, and property rights to the object of investment. Concerning the detachment of the investment object, the author substantiates the position that this action by its legal nature is a measure of operational influence aimed at protecting the manager’s rights in case of breach of obligations by the principal. In the article, the author analyzes the case law concerning the legal nature of the relationship between the founder of the management and the manager and substantiates that this relationship in the relevant part is the subject of legal regulation of consumer protection law. At the same time, when the investor is a legal entity, these relations are regulated exclusively by special legislation in the field of housing construction and real estate transactions.
Keywords: The article is devoted to studying some aspects of determining the content of the agreement on participation in the construction financing fund. The author argues that complex relationships characterize investment relations in this area. Therefore, determining the agreement’s subject on the construction financing fund’s involvement is essential both from the theoretical and practical point of view. The article states that the agreement on participation in the construction financing fund is mixed by its legal nature. It combines provisions on providing services, purchase, and sale (transfer of a real estate in the future). The author notes that the subject of the property management agreement is the provision of financial management (manager) services for the management of funds for the construction financing fund. In this regard, he criticizes the relevant provisions of the law, which the subject of this agreement determines their property, which is transferred to management. The article pays considerable attention to the concept of a measuring unit of investment and the actions that the manager can perform with that unit. The consolidation of the measuring unit in the system of accounting for property rights is one of the elements of the legal structure, with the onset of which there are investment relationships, trust management of property, and property rights to the object of investment. Concerning the detachment of the investment object, the author substantiates the position that this action by its legal nature is a measure of operational influence aimed at protecting the manager’s rights in case of breach of obligations by the principal. In the article, the author analyzes the case law concerning the legal nature of the relationship between the founder of the management and the manager and substantiates that this relationship in the relevant part is the subject of legal regulation of consumer protection law. At the same time, when the investor is a legal entity, these relations are regulated exclusively by special legislation in the field of housing construction and real estate transactions.

THE CONCEPT AND ESSENCE OF THE CONSEQUENCES OF CRIME IN CRIMINALISTICS

Yevhenii Rozhyk

PhD Student at the Department of Criminalistics
National University “Odessa Law Academy” (Odesa, Ukraine)

ORCID ID: 0000-0001-8186-2574

Anotation. The article conducts a theoretical study of the concept and essence of the consequences of crime in criminalistics and other sciences of the criminal cycle. It is substantiated that the consequences of crime as a category of criminalistics is relatively new and in its infancy. It is more typical to other sciences of the criminal cycle: criminal law and criminology, and so on. In this regard, the study of consequences in criminalistics should be conducted in conceptual symbiosis with the results of scientific developments in these sciences. It is noted that criminalistics is inherently applied, which limits and determines the subject of this work. For terminological accuracy, this article will study the concept and content of the consequences of the crime from the standpoint of criminalistics and other sciences of the criminal cycle, which seems absolutely justified. Based on the analysis of the categories "traces of crime" and “consequences of crime”, it is substantiated that these categories are absorbed by the category "consequences of crime". Yes, the broadest category is "the consequences of a crime." Which includes traces of the crime as well as the damage caused by the crime. Yes, all traces of a crime are the consequences of a crime, just as the harm of a crime is a consequence of a crime. However, not all the consequences of a crime are the harm of the crime itself. That is, the consequences of a crime are changes in the material environment and ideal reflections that arise as a result of the crime, and contain information about the trace picture and the criminal result.
Keywords: The article conducts a theoretical study of the concept and essence of the consequences of crime in criminalistics and other sciences of the criminal cycle. It is substantiated that the consequences of crime as a category of criminalistics is relatively new and in its infancy. It is more typical to other sciences of the criminal cycle: criminal law and criminology, and so on. In this regard, the study of consequences in criminalistics should be conducted in conceptual symbiosis with the results of scientific developments in these sciences. It is noted that criminalistics is inherently applied, which limits and determines the subject of this work. For terminological accuracy, this article will study the concept and content of the consequences of the crime from the standpoint of criminalistics and other sciences of the criminal cycle, which seems absolutely justified. Based on the analysis of the categories "traces of crime" and “consequences of crime”, it is substantiated that these categories are absorbed by the category "consequences of crime". Yes, the broadest category is "the consequences of a crime." Which includes traces of the crime as well as the damage caused by the crime. Yes, all traces of a crime are the consequences of a crime, just as the harm of a crime is a consequence of a crime. However, not all the consequences of a crime are the harm of the crime itself. That is, the consequences of a crime are changes in the material environment and ideal reflections that arise as a result of the crime, and contain information about the trace picture and the criminal result.

YALTA FILM STUDIO OPERATIONS IN THE 1920S AS PART OF UKRAINIAN CINEMA DEVELOPMENT

Olha Sakhno

Postgraduate Student at the Department of Modern History of Ukraine
Zaporizhzhia National University (Zaporizhzhia, Ukraine)

ORCID ID: 0000-0003-1011-5197

Anotation. In the provisions of this article, the author researches the formation and functioning of the film studio in Yalta and its interrelations with the governmental organisation called “All-Ukrainian Photo Cinema Administration” (hereinafter – AUPCA), which oversaw the entire film industry of the Ukrainian SSR between 1922 and 1930. The analysis of public records and printed publications on film industry of the time revealed that in the early 1920s Yalta Film Studio, which represented the Crimean cinema network, was restored and provided with unimpeded functioning by the efforts from the Ukrainian side. The article provides archival statistics on the number of directors who worked in Yalta. It emphasises the deterioration of relations between AUPCA and the Crimean People’s Commissariat of Education (hereinafter – CrimPCE) in the late 1920s, connected to the construction of a new film studio in Kyiv and the earthquake in the Crimea in 1927. It provides facts that the Crimean government tried to renew the lease and expected financial assistance for the reconstruction of Yalta Film Studio from the Ukrainian Republic despite the fact that Crimea was not formally part of the Ukrainian SSR at that time.
Keywords: In the provisions of this article, the author researches the formation and functioning of the film studio in Yalta and its interrelations with the governmental organisation called “All-Ukrainian Photo Cinema Administration” (hereinafter – AUPCA), which oversaw the entire film industry of the Ukrainian SSR between 1922 and 1930. The analysis of public records and printed publications on film industry of the time revealed that in the early 1920s Yalta Film Studio, which represented the Crimean cinema network, was restored and provided with unimpeded functioning by the efforts from the Ukrainian side. The article provides archival statistics on the number of directors who worked in Yalta. It emphasises the deterioration of relations between AUPCA and the Crimean People’s Commissariat of Education (hereinafter – CrimPCE) in the late 1920s, connected to the construction of a new film studio in Kyiv and the earthquake in the Crimea in 1927. It provides facts that the Crimean government tried to renew the lease and expected financial assistance for the reconstruction of Yalta Film Studio from the Ukrainian Republic despite the fact that Crimea was not formally part of the Ukrainian SSR at that time.

CIVIL SOCIETY AS A SUBJECT OF CYNOLOGICAL SUPPORT OF THE LAW ENFORCEMENT SPHERE

Vadim Seliukov

Candidate of Legal Sciences, Associate Professor, Associate Professor at the Department of Police Activity and Public Administration
Kharkiv National University of Internal Affairs (Kharkiv, Ukraine)

ORCID ID: 0000-0002-6690-6484

Anotation. The law enforcement sphere is very broad in its structure, the sphere of public relations, which undoubtedly encompasses public institutions. They can be considered the main and key subjects of cynological support, namely because most of the non-state cynological organizations in one way or another interact with the state ones, and in one way or another participate in law enforcement. It is worth noting that civil society itself cannot be the subject of the activity under study, therefore, the article focuses precisely on its key institutions – public organizations. In the context of the studied relations, special attention is paid to the meaning of such a concept as a civil society. The points of view of different scientists have been analyzed in order to determine the optimal content of the concept of “civil society” in the context of dog training for law enforcement. It is noted that based on the fact that cynological support is a fairly broad concept in its content, it is worth noting that there are several groups of institutions related to cynological support of law enforcement activities in Ukraine in the context of creating opportunities for the realization of citizens’ rights in the field of cynological activity and content pets, as well as protection of their interests. Cynological activity cannot exist without such real, influential institutions of civil society – veterinary institutions, public organizations, medical institutions – all these bodies in one way or another reveal the potential of dogs, which in the future society, including state law enforcement actors, use in the benefit of humanity to ensure its safety and the maintenance of law and order.
Keywords: The law enforcement sphere is very broad in its structure, the sphere of public relations, which undoubtedly encompasses public institutions. They can be considered the main and key subjects of cynological support, namely because most of the non-state cynological organizations in one way or another interact with the state ones, and in one way or another participate in law enforcement. It is worth noting that civil society itself cannot be the subject of the activity under study, therefore, the article focuses precisely on its key institutions – public organizations. In the context of the studied relations, special attention is paid to the meaning of such a concept as a civil society. The points of view of different scientists have been analyzed in order to determine the optimal content of the concept of “civil society” in the context of dog training for law enforcement. It is noted that based on the fact that cynological support is a fairly broad concept in its content, it is worth noting that there are several groups of institutions related to cynological support of law enforcement activities in Ukraine in the context of creating opportunities for the realization of citizens’ rights in the field of cynological activity and content pets, as well as protection of their interests. Cynological activity cannot exist without such real, influential institutions of civil society – veterinary institutions, public organizations, medical institutions – all these bodies in one way or another reveal the potential of dogs, which in the future society, including state law enforcement actors, use in the benefit of humanity to ensure its safety and the maintenance of law and order.

INITIAL AND SUBSEQUENT INVESTIGATIVE ACTIONS INVESTIGATION OF INTENTIONAL KILLINGS OF MILITARY SERVANTS DURING THE COMBAT

Ivan Syvodied

Postgraduate Student at the Department of Criminology National University “Odessa Law Academy”, Prosecutor
Specialized Prosecutor’s Office in the Military and Defense Sphere of the Southern region (Odesa, Ukraine)

ORCID ID: 0000-0002-2057-9609

Anotation. The scientific article is devoted to the problems of the peculiarities of conducting urgent investigative actions and search measures to identify suspects who committed premeditated murder of servicemen during hostilities during the anti-terrorist operation in eastern Ukraine. It is noted that scientists have sufficiently studied the peculiarities of the initial stage of investigation of these crimes, but we believe that the issue of further investigative actions to investigate the premeditated murder of servicemen during hostilities, attention has not been paid enough. It is noted that certain problems have been identified in the conduct of certain investigative actions, in particular, features of the scene inspection, examination of the corpse, interrogation of suspects and witnesses, investigative experiment, search operations to identify and detain wanted persons.
Keywords: The scientific article is devoted to the problems of the peculiarities of conducting urgent investigative actions and search measures to identify suspects who committed premeditated murder of servicemen during hostilities during the anti-terrorist operation in eastern Ukraine. It is noted that scientists have sufficiently studied the peculiarities of the initial stage of investigation of these crimes, but we believe that the issue of further investigative actions to investigate the premeditated murder of servicemen during hostilities, attention has not been paid enough. It is noted that certain problems have been identified in the conduct of certain investigative actions, in particular, features of the scene inspection, examination of the corpse, interrogation of suspects and witnesses, investigative experiment, search operations to identify and detain wanted persons.

THE CONCEPT OF THE EFFECTIVENESS OF THE MECHANISM OF ADMINISTRATIVE AND LEGAL REGULATION OF ENVIRONMENTAL SECURITY

Myroslava Sirant

Candidate of Law, Associate Professor, Associate Professor at the Department of Theory and Philosophy of Law
Lviv Polytechnic National University (Lviv, Ukraine)

ORCID ID: 0000-0002-9393-2397

Anotation. The article explores the concept of the effectiveness of the mechanism of administrative and legal regulation of ensuring environmental safety in Ukraine. On the basis of the current legislation and the opinions of scientists on this issue in the field of administrative law the peculiarities of the effectiveness of regulatory regulation are investigated. The continuous development of public relations in administrative law, the improvement of modern technologies, the formation of the information society, could not but affect the state of effectiveness of administrative and legal support of environmental security. The effectiveness of the mechanism of administrative and legal regulation is the ability of the public administration on the basis of the rules of administrative law to restore in good time the violated rights, freedoms and legitimate interests of individuals and legal entities, the public interest of the state and society. Efficiency in ensuring environmental safety exists through a system of administrative and legal rules. It is proved that the effectiveness of the mechanism of administrative and legal regulation of ensuring environmental safety cannot be determined from the point of view of the epistemology of law without setting the goals defined by the state, reflecting objective social relations, the most important values, which at some point in time may not have normative registration, but is provided on the basis of administrative law and at the same time is regulated by-laws of administrative law. Legislative norms, opinions of leading scientists in this field are considered, problems and their solutions are indicated. It is noted that the criteria for assessing the effectiveness of the mechanism of administrative and legal regulation of environmental safety in Ukraine should include: the absence of appeals against regulations; reducing the number of offenses; high degree of realization of rights, freedoms and legitimate interests of legal entities (individuals and legal entities); correct understanding and perception of the meaning, content of legal norms by the subjects of environmental safety, their proper use, etc.
Keywords: The article explores the concept of the effectiveness of the mechanism of administrative and legal regulation of ensuring environmental safety in Ukraine. On the basis of the current legislation and the opinions of scientists on this issue in the field of administrative law the peculiarities of the effectiveness of regulatory regulation are investigated. The continuous development of public relations in administrative law, the improvement of modern technologies, the formation of the information society, could not but affect the state of effectiveness of administrative and legal support of environmental security. The effectiveness of the mechanism of administrative and legal regulation is the ability of the public administration on the basis of the rules of administrative law to restore in good time the violated rights, freedoms and legitimate interests of individuals and legal entities, the public interest of the state and society. Efficiency in ensuring environmental safety exists through a system of administrative and legal rules. It is proved that the effectiveness of the mechanism of administrative and legal regulation of ensuring environmental safety cannot be determined from the point of view of the epistemology of law without setting the goals defined by the state, reflecting objective social relations, the most important values, which at some point in time may not have normative registration, but is provided on the basis of administrative law and at the same time is regulated by-laws of administrative law. Legislative norms, opinions of leading scientists in this field are considered, problems and their solutions are indicated. It is noted that the criteria for assessing the effectiveness of the mechanism of administrative and legal regulation of environmental safety in Ukraine should include: the absence of appeals against regulations; reducing the number of offenses; high degree of realization of rights, freedoms and legitimate interests of legal entities (individuals and legal entities); correct understanding and perception of the meaning, content of legal norms by the subjects of environmental safety, their proper use, etc.

ACTUAL ASPECTS OF CALCULATION AND PAYMENT OF EXCISE TAX

Mykhailo Sirenko

Postgraduate Student at the Department of Financial Law
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)

ORCID ID: 0000-0003-2863-3128

Anotation. The article analyzes the procedures for calculating excise tax taking into account the specifics of indirect taxation. Emphasis is placed on the multifaceted procedure for determining the tax base for excise tax, which is due to the presence of different groups of excisable goods, which differ significantly in their characteristics. Attention is paid to the peculiarities of calculating the excise tax for excisable goods (products) produced from toll raw materials. The specifics of calculating the excise tax on transactions with tobacco products, which is due to the possibility of applying both ad valorem and specific rates. Particular emphasis is placed on conducting business activities related to the sale of alcoholic beverages, when there is not only an obligation to calculate and pay excise tax, but also to comply with the licensing of such activities. The principal moments of marking of excisable goods by excise tax stamps are determined.
Keywords: The article analyzes the procedures for calculating excise tax taking into account the specifics of indirect taxation. Emphasis is placed on the multifaceted procedure for determining the tax base for excise tax, which is due to the presence of different groups of excisable goods, which differ significantly in their characteristics. Attention is paid to the peculiarities of calculating the excise tax for excisable goods (products) produced from toll raw materials. The specifics of calculating the excise tax on transactions with tobacco products, which is due to the possibility of applying both ad valorem and specific rates. Particular emphasis is placed on conducting business activities related to the sale of alcoholic beverages, when there is not only an obligation to calculate and pay excise tax, but also to comply with the licensing of such activities. The principal moments of marking of excisable goods by excise tax stamps are determined.

ADMINISTRATIVE DISCRETION OF TAX AUTHORITY AS DETERRENT TO INTRODUCTION OF TAX MEDIATION IN UKRAINE

Andrii Sokolov

Attorney, Postgraduate Student at the Department of Administrative and Customs Law
University of Customs and Finance (Dnipro, Ukraine)

ORCID ID: 0000-0001-5661-7729

Anotation. The article investigates the prospects of introduction of the tax mediation in Ukraine as an important part of the reform of the rule of law. Review of the generalised indices of resolving the tax disputes through administrative and judicial procedures evidences the topicality of the mediation model as a part of administration of justice. The activity of the tax authority as public administration that lies in performance of the administrative discretion and use of discretionary powers in solving the tax disputes is investigated. With account of existent practices and experiences the basic methodology for improvement of the organisational framework of the administrative discretion in activity of the tax authority in case of improvement of the current law of Ukraine for the effective introduction of the tax mediation procedures is outlined. It is concluded that for today, imperfection of the tax law of Ukraine and lack of understanding by the tax authorities of the legal nature of the administrative discretion and limits of its application complicates development of mediation in solving the tax disputes. The prospects and lines of further researches on formation of the tax mediation in Ukraine as a significant element of the “proper administration” for promotion of partner relations between the tax authority, taxpayers and other taxable subjects.
Keywords: The article investigates the prospects of introduction of the tax mediation in Ukraine as an important part of the reform of the rule of law. Review of the generalised indices of resolving the tax disputes through administrative and judicial procedures evidences the topicality of the mediation model as a part of administration of justice. The activity of the tax authority as public administration that lies in performance of the administrative discretion and use of discretionary powers in solving the tax disputes is investigated. With account of existent practices and experiences the basic methodology for improvement of the organisational framework of the administrative discretion in activity of the tax authority in case of improvement of the current law of Ukraine for the effective introduction of the tax mediation procedures is outlined. It is concluded that for today, imperfection of the tax law of Ukraine and lack of understanding by the tax authorities of the legal nature of the administrative discretion and limits of its application complicates development of mediation in solving the tax disputes. The prospects and lines of further researches on formation of the tax mediation in Ukraine as a significant element of the “proper administration” for promotion of partner relations between the tax authority, taxpayers and other taxable subjects.

CONTENT OF THE CORPORATE AGREEMENT: CIVIL LEGAL ASPECT

Oleksandr Sosula

Postgraduate Student at the Department of Civil Law and Procedure of the Faculty of Law
Ivan Franko National University of Lviv (Lviv, Ukraine)

ORCID ID: 0000-0001-6269-3699

Anotation. In the article the author investigates the content of the corporate agreement. The essential conditions of a corporate agreement as a special type of civil law agreements are determined and analyzed in detail. The defining element of the characteristics of the content of a corporate agreement is to clarify its subject. Based on the characteristics of the commented agreement, its subject is corporate rights (powers). The latter cannot be equated with the concept of "property", as corporate rights cover only property and non-property rights. Corporate powers are realized within the framework of corporate relations. The term is important for the content of the corporate agreement. The latter can be considered in two areas: a) as the term of the contract; b) the period of commission of actions that constitute the content of corporate powers. A corporate agreement as a coordinating legal means of coordinating the actions of the subjects of corporate relations may last for a certain period of time. The degree of certainty of such a term affects the ability to perform actions that constitute the content of property corporate powers.
Keywords: In the article the author investigates the content of the corporate agreement. The essential conditions of a corporate agreement as a special type of civil law agreements are determined and analyzed in detail. The defining element of the characteristics of the content of a corporate agreement is to clarify its subject. Based on the characteristics of the commented agreement, its subject is corporate rights (powers). The latter cannot be equated with the concept of "property", as corporate rights cover only property and non-property rights. Corporate powers are realized within the framework of corporate relations. The term is important for the content of the corporate agreement. The latter can be considered in two areas: a) as the term of the contract; b) the period of commission of actions that constitute the content of corporate powers. A corporate agreement as a coordinating legal means of coordinating the actions of the subjects of corporate relations may last for a certain period of time. The degree of certainty of such a term affects the ability to perform actions that constitute the content of property corporate powers.

CONCEPTS AND SIGNS OF THE MECHANISM LEGAL REGULATION OF FAMILY RELATIONS

Vitalii Cherneha

Candidate of Science of Law, Associate Professor, Associate Professor at the Department of Business Law and Corporate Law
Kyiv National Economic University named after Vadym Hetman (Kyiv, Ukraine)

ORCID ID: 0000-0002-9118-6562

Anotation. The article is devoted to the universal characteristics of the mechanism of legal regulation of family relations. Formal-logical method contributes to the development of a definition of the mechanism of legal regulation of family relations, and systemic and structural-functional methods are used to determine the characteristics of such a mechanism. A digest of civil law acquisitions on the essence of the mechanism of legal regulation, which is the foundation for the implementation of family law scientific research of the mega-complex phenomenon under consideration. The concept of the mechanism of legal regulation of family relations is defined as an accumulation of legal means, methods and forms (legal tools), the coordinated interaction of which is able to regulate family relations to protect, on the one hand, the interests of family law (private interests), and on the other – interests the family as the primary and leading center of society, and the interests of the state (public interests). The features that are inherent in the mechanism of legal regulation of family relations are determined.
Keywords: The article is devoted to the universal characteristics of the mechanism of legal regulation of family relations. Formal-logical method contributes to the development of a definition of the mechanism of legal regulation of family relations, and systemic and structural-functional methods are used to determine the characteristics of such a mechanism. A digest of civil law acquisitions on the essence of the mechanism of legal regulation, which is the foundation for the implementation of family law scientific research of the mega-complex phenomenon under consideration. The concept of the mechanism of legal regulation of family relations is defined as an accumulation of legal means, methods and forms (legal tools), the coordinated interaction of which is able to regulate family relations to protect, on the one hand, the interests of family law (private interests), and on the other – interests the family as the primary and leading center of society, and the interests of the state (public interests). The features that are inherent in the mechanism of legal regulation of family relations are determined.

DIRECTIONS OF FURTHER IMPROVEMENT OF ADMINISTRATIVE AND LEGAL REGULATION OF THE SYSTEM OF LOCAL GOVERNMENT BODIES IN UKRAINE

Viktor Cherniі

Applicant at the Department of Administrative and Entrepreneurship Law
Zaporizhia National University (Zaporizhia, Ukraine)

ORCID ID: 0000-0003-1401-6823

Anotation. Experts in administrative law often pay attention to issues related to the legal regulation of the functioning of the system of local self-government in Ukraine. At the same time, we should pay tribute to the conclusions and suggestions formulated by experts in other fields of science. Local self-government is a complex and multidimensional phenomenon, and therefore it is hardly possible to study it fully and comprehensively only within the science of administrative law. The developments of specialists in economics, political science, and public administration are useful. As for the legal sciences, the conclusions and proposals formulated by experts in financial law, labor law, the theory of state and law, but most of all – in constitutional law are important. The aim of the article is to explore the main areas in which scientists recommend improving the system of local government in Ukraine. The research uses such methods inherent in the humanities in general and legal science in particular, as deductions, inductions, as well as synthesis and analysis. In conducting the study, the author relied on axiological and dialectical methodological approaches to solving the question. All the works of constitutional scholars, which were useful in the study of administrative and legal regulation of the functioning of the system of local self-government in Ukraine, should be divided into two groups. The first group is the works of those constitutionalists who analyze the problems of local self-government in all their research or in the vast majority of their works. The second group is the works of those specialists in constitutional law who are most often cited in works on local governments written by scholars-administrators. It is emphasized that these works contain some areas for further improvement of administrative and legal regulation of the system of local self-government in Ukraine. For example, in the works of Professor Mishina considered the bodies of self-organization of the population. In the context of the study of administrative and legal regulation of the system of local self-government in Ukraine, its further improvement, an important question arises for our study: are the bodies of selforganization of the population local governments? The answer to this question will determine the structure of the system of local governments, the functioning of which will be studied in order to further improve its administrative and legal regulation. The mentioned author does not consider these bodies as elements of the system of local self-government bodies in Ukraine, does not refer them to the number of local self-government bodies. After analyzing these considerations, one can find additional arguments in favor of not including the bodies of self-organization of the population in the system of local self-government.
Keywords: Experts in administrative law often pay attention to issues related to the legal regulation of the functioning of the system of local self-government in Ukraine. At the same time, we should pay tribute to the conclusions and suggestions formulated by experts in other fields of science. Local self-government is a complex and multidimensional phenomenon, and therefore it is hardly possible to study it fully and comprehensively only within the science of administrative law. The developments of specialists in economics, political science, and public administration are useful. As for the legal sciences, the conclusions and proposals formulated by experts in financial law, labor law, the theory of state and law, but most of all – in constitutional law are important. The aim of the article is to explore the main areas in which scientists recommend improving the system of local government in Ukraine. The research uses such methods inherent in the humanities in general and legal science in particular, as deductions, inductions, as well as synthesis and analysis. In conducting the study, the author relied on axiological and dialectical methodological approaches to solving the question. All the works of constitutional scholars, which were useful in the study of administrative and legal regulation of the functioning of the system of local self-government in Ukraine, should be divided into two groups. The first group is the works of those constitutionalists who analyze the problems of local self-government in all their research or in the vast majority of their works. The second group is the works of those specialists in constitutional law who are most often cited in works on local governments written by scholars-administrators. It is emphasized that these works contain some areas for further improvement of administrative and legal regulation of the system of local self-government in Ukraine. For example, in the works of Professor Mishina considered the bodies of self-organization of the population. In the context of the study of administrative and legal regulation of the system of local self-government in Ukraine, its further improvement, an important question arises for our study: are the bodies of selforganization of the population local governments? The answer to this question will determine the structure of the system of local governments, the functioning of which will be studied in order to further improve its administrative and legal regulation. The mentioned author does not consider these bodies as elements of the system of local self-government bodies in Ukraine, does not refer them to the number of local self-government bodies. After analyzing these considerations, one can find additional arguments in favor of not including the bodies of self-organization of the population in the system of local self-government.

CRIMINAL LEGAL MEANS OF COUNTERACTING CRIMES IN THE FIELD OF CONSTRUCTION: EXPERIENCE OF EU COUNTRIES

Ihor Cherniuk

Postgraduate Student at the Department of Criminal Law, Criminology, Civil and Commercial Law
National Academy of Management (Kiev, Ukraine)

ORCID ID: 0000-0001-5064-2368

Anotation. The article examines the scientific characteristics of the criminal legislation, as well as the norms providing for criminal liability for crimes in the field of construction in the countries of the European Union. General scientific and special legal methods are used, the features of criminal liability for crimes during technical work during the construction of buildings, crimes against the ecology of construction, construction safety and others are shown. The examples of the legislation of the Republic of Poland, the Federal Republic of Germany, the Italian Republic and other European states show common signs in the norms of criminal legislation. It has been proved that the distinctive features of the criminal law means of combating crimes in the construction sector in the EU countries vary in degree or lack thereof in criminal liability for unauthorized occupation of a land plot, as well as unauthorized construction of buildings. Proposed unification criminal law at the level of EU legislation.
Keywords: The article examines the scientific characteristics of the criminal legislation, as well as the norms providing for criminal liability for crimes in the field of construction in the countries of the European Union. General scientific and special legal methods are used, the features of criminal liability for crimes during technical work during the construction of buildings, crimes against the ecology of construction, construction safety and others are shown. The examples of the legislation of the Republic of Poland, the Federal Republic of Germany, the Italian Republic and other European states show common signs in the norms of criminal legislation. It has been proved that the distinctive features of the criminal law means of combating crimes in the construction sector in the EU countries vary in degree or lack thereof in criminal liability for unauthorized occupation of a land plot, as well as unauthorized construction of buildings. Proposed unification criminal law at the level of EU legislation.

REVIVAL AND DEVELOPMENT OF NATIONAL LEGAL TRADITION AS THE BASIS OF LEGAL REFORM OF MODERN UKRAINE

Aliona Shevtsova

Postgraduate Student at the Department of General Law Disciplines
“KROK” University (Kyiv, Ukraine)

ORCID ID: 0000-0001-9018-4656

Anotation. The article highlights the problem of the importance of the national legal tradition for reforming the legal sphere of modern Ukraine. Reformation is very superficial, reduced to purely external changes, either institutional or legislative, but it does not touch on the deep stereotypes and codes of thinking of lawyers. That is, an intellectual-mental evolution is required, without which qualitative changes in the legal field are hardly possible. Among other factors of such qualitative changes are the revival and use of the Ukrainian legal tradition, those established meanings and meanings, ideas, values, principles that have been developed by our people and are the core of its legal life. It is so important now to revive and use what makes us unique and functional, despite the time. The humanism of the natural-law tradition is clearly manifested in its assertion of the idea of inalienable natural human rights. Today, our state must recognize natural human rights and accept them as a valid law that has not been violated. The natural-law paradigm in law affirms the idea of unity, correlation of natural and socio-cultural, materiality, importance of natural, organic regulators of social relations. In general, modern Ukrainians need to revive, the legal meanings that embody our national legal identity, special and universal, and use them for successful legal reform.
Keywords: The article highlights the problem of the importance of the national legal tradition for reforming the legal sphere of modern Ukraine. Reformation is very superficial, reduced to purely external changes, either institutional or legislative, but it does not touch on the deep stereotypes and codes of thinking of lawyers. That is, an intellectual-mental evolution is required, without which qualitative changes in the legal field are hardly possible. Among other factors of such qualitative changes are the revival and use of the Ukrainian legal tradition, those established meanings and meanings, ideas, values, principles that have been developed by our people and are the core of its legal life. It is so important now to revive and use what makes us unique and functional, despite the time. The humanism of the natural-law tradition is clearly manifested in its assertion of the idea of inalienable natural human rights. Today, our state must recognize natural human rights and accept them as a valid law that has not been violated. The natural-law paradigm in law affirms the idea of unity, correlation of natural and socio-cultural, materiality, importance of natural, organic regulators of social relations. In general, modern Ukrainians need to revive, the legal meanings that embody our national legal identity, special and universal, and use them for successful legal reform.

SECURITY GUARANTEE MECHANISM

Liudmyla Shymon

Applicant at the Department of Civil Law № 1
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)

ORCID ID: 0000-0002-6544-8864

Anotation. In the article ensuring mechanism of a guarantee has been considered. The author believes that it is wrong to consider the guarantee only as a unilateral transaction made by the guarantor in favor of the creditor (beneficiary) as the latter cannot occur without prior agreement of the debtor (principal) with the guarantor on its issuance in the interests of the creditor (beneficiary). The guarantee cannot exist otherwise than as factor of ensuring construction which is the relation of the debtor (principal) with the creditor (beneficiary), the debtor (the principal) with guarantor, the creditor (beneficiary) with the guarantor and only in its integrity that construction represents by itself one of the types of ensuring implementation of obligation. It is determined that the guarantee is an effective way to ensure the fulfilment of the obligation, as it allows you to quickly solve the problem of protection of the creditor’s rights in case of violation by the debtor of the obligation secured by the guarantee. At the same time, the provisions of the Law on Independence guarantee as a special security structure do not allow the guarantor to refuse to satisfy the beneficiary’s claim with reference to the fact that in the main contract there were any circumstances that allow him to refrain from payment. It is concluded that the security mechanism of the guarantee includes three transactions: 1) the main contract, to ensure which a guarantee is issued, concluded between the debtor and the creditor; 2) a contract for the issuance of a guarantee, which is concluded by the debtor with the guarantor; 3) a guarantee as a unilateral transaction issued by the guarantor to fulfill his obligation under the guarantee agreement. Only in their entirety are these transactions an effective security structure, which in the science of civil law is traditionally called a guarantee.
Keywords: In the article ensuring mechanism of a guarantee has been considered. The author believes that it is wrong to consider the guarantee only as a unilateral transaction made by the guarantor in favor of the creditor (beneficiary) as the latter cannot occur without prior agreement of the debtor (principal) with the guarantor on its issuance in the interests of the creditor (beneficiary). The guarantee cannot exist otherwise than as factor of ensuring construction which is the relation of the debtor (principal) with the creditor (beneficiary), the debtor (the principal) with guarantor, the creditor (beneficiary) with the guarantor and only in its integrity that construction represents by itself one of the types of ensuring implementation of obligation. It is determined that the guarantee is an effective way to ensure the fulfilment of the obligation, as it allows you to quickly solve the problem of protection of the creditor’s rights in case of violation by the debtor of the obligation secured by the guarantee. At the same time, the provisions of the Law on Independence guarantee as a special security structure do not allow the guarantor to refuse to satisfy the beneficiary’s claim with reference to the fact that in the main contract there were any circumstances that allow him to refrain from payment. It is concluded that the security mechanism of the guarantee includes three transactions: 1) the main contract, to ensure which a guarantee is issued, concluded between the debtor and the creditor; 2) a contract for the issuance of a guarantee, which is concluded by the debtor with the guarantor; 3) a guarantee as a unilateral transaction issued by the guarantor to fulfill his obligation under the guarantee agreement. Only in their entirety are these transactions an effective security structure, which in the science of civil law is traditionally called a guarantee.

ON THE ISSUE OF IMPLEMENTATION OF SPECIAL PRE-TRIAL INVESTIGATION

Dmytro Shumeiko

Candidate of Law, Lecturer at the Department of Criminal Procedure
National Academy of Internal Affairs (Kyiv, Ukraine)

ORCID ID: 0000-0002-3185-9956

Anotation. The concepts and features of a special pre-trial investigation are defined, its differences from the pre-trial investigation in the general order are highlighted. The position on the criteria for classifying crimes under Part 2 of Art. 297-1 of the CPC of Ukraine: 1) socio-political ‒ are crimes that cause social and political resonance, affect the formation of public opinion and the international community about the activities of government, harm a wide range of public relations, including those related to ensuring a stable socio-political and military situation, may be international in nature; procedural ‒ hiding the person who committed the crime from the investigation and the court. It is concluded that the difference between the procedural order of the special pre-trial investigation and the pre-trial investigation in the general order lies in the basis and conditions of its application. The basis for a special pre-trial investigation is the decision of the investigating judge, and the condition is a set of circumstances specified by law: 1) the commission of crimes under Part 2 of Art. 297-1 of the Criminal Procedure Code of Ukraine; 2) acquisition of the status of a suspect by a person; 3) the adult age of the suspect; 4) hiding the suspect from the investigation and the court in order to avoid criminal liability; 4) announcement of the suspect on the interstate and/or international wanted list.
Keywords: The concepts and features of a special pre-trial investigation are defined, its differences from the pre-trial investigation in the general order are highlighted. The position on the criteria for classifying crimes under Part 2 of Art. 297-1 of the CPC of Ukraine: 1) socio-political ‒ are crimes that cause social and political resonance, affect the formation of public opinion and the international community about the activities of government, harm a wide range of public relations, including those related to ensuring a stable socio-political and military situation, may be international in nature; procedural ‒ hiding the person who committed the crime from the investigation and the court. It is concluded that the difference between the procedural order of the special pre-trial investigation and the pre-trial investigation in the general order lies in the basis and conditions of its application. The basis for a special pre-trial investigation is the decision of the investigating judge, and the condition is a set of circumstances specified by law: 1) the commission of crimes under Part 2 of Art. 297-1 of the Criminal Procedure Code of Ukraine; 2) acquisition of the status of a suspect by a person; 3) the adult age of the suspect; 4) hiding the suspect from the investigation and the court in order to avoid criminal liability; 4) announcement of the suspect on the interstate and/or international wanted list.