Journal №6 (42) / 2021|KELM

LIST OF FILES

TOURIST ACTIVITY AS A DIRECTION OF THE ORGANIZATION OF THE EDUCATIONAL PROCESS IN THE PRESCHOOL EDUCATION INSTITUTION

Lyudmila Aleksіeіenko-Lemovska, Andrii Kaptiurov

Lyudmila Aleksіeіenko-Lemovska, Candidate of Pedagogic Sciences, Associate Professor, Professor of the Department of Tourism and Educational Technologies International European University (Kyiv, Ukraine)
Andrii Kaptiurov, Teacher of the Department of Tourism and Educational Technologies International European University (Kyiv, Ukraine)
ORCID ID: 0000-0001-5391-0719, ORCID ID: 0000-0002-9961-7953
Anotation. The article identifies the specifics of the organization of tourist activities in the educational process of preschool education. Forms and types of tourist activity and groups of conditions that ensure the organization of the educational process in preschool education: environmental, psychological and pedagogical, didactic, organizational are mentioned in the article. The educational process is presented as a controlled dynamic system consisting of interconnected elements that provide purposeful, step-by-step and planned activities of the teacher to organize educational interaction with the child. The need to study the problem of organizing tourist activities in the system of preschool education is attributable to new trends in the information society associated with the accumulation of scientific knowledge and the need to find effective mechanisms for their transfer and use.
Keywords: The article identifies the specifics of the organization of tourist activities in the educational process of preschool education. Forms and types of tourist activity and groups of conditions that ensure the organization of the educational process in preschool education: environmental, psychological and pedagogical, didactic, organizational are mentioned in the article. The educational process is presented as a controlled dynamic system consisting of interconnected elements that provide purposeful, step-by-step and planned activities of the teacher to organize educational interaction with the child. The need to study the problem of organizing tourist activities in the system of preschool education is attributable to new trends in the information society associated with the accumulation of scientific knowledge and the need to find effective mechanisms for their transfer and use.

EMOTIONAL INTELLIGENCE OF OLDER PRESCHOOLERS: DIAGNOSTICS OF THE DEVELOPMENT LEVEL

Nataliia Volik

Postgraduate Student at the Department of Preschool Education and Social Work
Bogdan Khmelnitsky Melitopol State Pedagogical University (Melitopol, Ukraine)
ORCID ID: 0000-0002-2511-5782
Anotation. The purpose of this study was to determine the level of development of emotional intelligence of older preschoolers. The following techniques were used: methods by Nguyen Minh Anh; components of O. Izotova’s methods; methods of N. Solovyova and I. Karelina, and the method of CST by C. Denham. A total of 201 preschoolers were included in the sample. Diagnostics was performed on four key indicators of emotional intelligence: the emotional orientation, perception of emotional signs, understanding of emotional content and the ability to react emotionally to certain situations. The results show that most of the surveyed children have a medium or low level of emotional intelligence. In addition, as a result of diagnostic procedures, it was found independence of this level from gender differences; children with developmental disorders show slightly higher levels of emotional intelligence. The fact of visability thinking of preschoolers is confirmed.
Keywords: The purpose of this study was to determine the level of development of emotional intelligence of older preschoolers. The following techniques were used: methods by Nguyen Minh Anh; components of O. Izotova’s methods; methods of N. Solovyova and I. Karelina, and the method of CST by C. Denham. A total of 201 preschoolers were included in the sample. Diagnostics was performed on four key indicators of emotional intelligence: the emotional orientation, perception of emotional signs, understanding of emotional content and the ability to react emotionally to certain situations. The results show that most of the surveyed children have a medium or low level of emotional intelligence. In addition, as a result of diagnostic procedures, it was found independence of this level from gender differences; children with developmental disorders show slightly higher levels of emotional intelligence. The fact of visability thinking of preschoolers is confirmed.

SOCIAL WORKER – THROUGH THE EYES OF CLIENTS

Artur Kanivets

Postgraduate Student at the Department of Vocational Education
Hryhorii Skovoroda University in Pereiaslav (Pereiaslav, Ukraine)
ORCID ID: 0000-0002-8149-5898
Anotation. This study deals with the requirements, recommendations, rules and interactions in employee-client communication. The main characteristics, qualities of a specialist in the social sphere are described. The main attention is paid to the fact that in any situation in which the client finds himself – he needs help. Feedback plays an important role in preventing possible consequences and preventing them from occurring. Psychological contact is one of the conditions for effective clarification and solution of the problem. The conditions for providing services to a certain circle of clients are revealed. It has been found that trust acts as a kind of mediator between the specialist and the client. Separately, we can say about the role of image in the process of providing qualified services, because the main thing in communicative interaction is the image of the teacher as a component of success of professional activity of the specialist of social sphere.
Keywords: This study deals with the requirements, recommendations, rules and interactions in employee-client communication. The main characteristics, qualities of a specialist in the social sphere are described. The main attention is paid to the fact that in any situation in which the client finds himself – he needs help. Feedback plays an important role in preventing possible consequences and preventing them from occurring. Psychological contact is one of the conditions for effective clarification and solution of the problem. The conditions for providing services to a certain circle of clients are revealed. It has been found that trust acts as a kind of mediator between the specialist and the client. Separately, we can say about the role of image in the process of providing qualified services, because the main thing in communicative interaction is the image of the teacher as a component of success of professional activity of the specialist of social sphere.

ANALYSIS OF CHILDREN’S INTEGRATION WITH MENTAL DEVELOPMENTAL DELAY: SOLVING LEARNING PROBLEMS THROUGH PROCESS DIFFERENTIATION

Elena Snisarenko

Applicant for the degree of PhD (Pedag.) at the Department of Psychocorrectional Pedagogy and Rehabilitation Faculty of Special and Inclusive Education
National Pedagogical Dragomanov University, Special Needs Teacher (Resource Teacher) of Secondary School With Inclusive Form of Education (Kyiv, Ukraine)
ORCID ID: 0000-0002-2666-5591
Anotation. The article is devoted to the study of children’s integration process with mental retardation into secondary school. The typological features of such pupils are studied: clinical and psycho-intellectual dynamics. Analysis of legal, historical and methodological documents allows to reproduce the process of child’s inclusion with special educational needs in the team of peers and identify the main contradictions and inconsistencies between the theory and practice of general and correctional pedagogy. The results of psycholinguistic research of children with mental retardation for speech competencies (dialogue and monologue. The method of differentiated learning through the formation of “mobile groups” is proposed and tested, the mechanism of using correctional support through interdisciplinary connections is presented. The opinion that the educational integration of children with special educational needs should take place through the differentiation of correctional and educational content in order to prevent the phenomenon of “formal presence”.
Keywords: The article is devoted to the study of children’s integration process with mental retardation into secondary school. The typological features of such pupils are studied: clinical and psycho-intellectual dynamics. Analysis of legal, historical and methodological documents allows to reproduce the process of child’s inclusion with special educational needs in the team of peers and identify the main contradictions and inconsistencies between the theory and practice of general and correctional pedagogy. The results of psycholinguistic research of children with mental retardation for speech competencies (dialogue and monologue. The method of differentiated learning through the formation of “mobile groups” is proposed and tested, the mechanism of using correctional support through interdisciplinary connections is presented. The opinion that the educational integration of children with special educational needs should take place through the differentiation of correctional and educational content in order to prevent the phenomenon of “formal presence”.

STATISTICS OF PUPILS’ MOTIVATION TO PHYSICAL EDUCATION LESSONS AS A DETERMINANT OF MODELING THE EDUCATIONAL COMPONENT BY THE INTRODUCING FITNESS TECHNOLOGIES INTO THE DOMESTIC SYSTEM OF PHYSICAL EDUCATION

Maryna Khorkova

Postgraduate Student at the Department of Pedagogy
Kryvyi Rih State Pedagogical University (Kryvyi Rih, Ukraine)
ORCID ID: 0000-0001-9474-7110
Anotation. The purpose of the article is to use a specially designed questionnaire to determine the level of motivation of students to traditional physical education lessons and justify the feasibility of introducing fitness technology in the system of physical education in educational institutions to increase students’ interest in this subject. The article presents the results of a survey of students in grades 5–11, which revealed the level of motivation of children to traditional physical education lessons, the reasons for their dissatisfaction with the subject “Physical Culture”, children's interests in physical activity in physical education lessons, the main difficulties what they encounter during its implementation, as well as the degree of awareness of children about fitness and their interest in the introduction of fitness technology in physical education classes. It is concluded that the competent and purposeful introduction of fitness technologies in the system of physical education can be an effective means of increasing children’s interest in physical education lessons and extracurricular physical activity in general.
Keywords: The purpose of the article is to use a specially designed questionnaire to determine the level of motivation of students to traditional physical education lessons and justify the feasibility of introducing fitness technology in the system of physical education in educational institutions to increase students’ interest in this subject. The article presents the results of a survey of students in grades 5–11, which revealed the level of motivation of children to traditional physical education lessons, the reasons for their dissatisfaction with the subject “Physical Culture”, children's interests in physical activity in physical education lessons, the main difficulties what they encounter during its implementation, as well as the degree of awareness of children about fitness and their interest in the introduction of fitness technology in physical education classes. It is concluded that the competent and purposeful introduction of fitness technologies in the system of physical education can be an effective means of increasing children’s interest in physical education lessons and extracurricular physical activity in general.

PRESERVATION OF HISTORICAL MURAL PAINTING OF ARCHITECTURAL MONUMENTS IN THE CONTEXT OF RESTORATION MEASURES

Viktoriia Zaitseva

Postgraduate Student at the Department of Art Study Expertise
National Academy of Managerial Staff of Culture and Arts, Senior Researcher of National Reserve “Kyiv-Pechersk Lavra”(Kyiv, Ukraine)
ORCID ID: 0000-0002-1032-0601
Anotation. The paper considers the peculiarities of the restoration of the monumental painting of the Kyiv-Pechersk Lavra on the example of paintings of the Assumption Cathedral, preserved after the explosion, and the mural of the exterior of the Trinity Gate Church, which have not been the subject of special study up to the present. The general problems of mural preservation are outlined, the analysis of the complex researches which preceded works is carried out. The way of evolution of the national restoration theory and practice is identified, emphasizing attention to consideration of various scientific approaches and methods of preservation of historical mural paintings, the applied techniques and consequences of their use. The underexamined materials on the restoration of the preserved fragments of the monumental painting of the surviving side chapel of St. John the Theologian in the Assumption Cathedral and the characteristics of the restoration of the Trinity Gate Church paintings of the previous and modern periods are introduced into scientific discourse.
Keywords: The paper considers the peculiarities of the restoration of the monumental painting of the Kyiv-Pechersk Lavra on the example of paintings of the Assumption Cathedral, preserved after the explosion, and the mural of the exterior of the Trinity Gate Church, which have not been the subject of special study up to the present. The general problems of mural preservation are outlined, the analysis of the complex researches which preceded works is carried out. The way of evolution of the national restoration theory and practice is identified, emphasizing attention to consideration of various scientific approaches and methods of preservation of historical mural paintings, the applied techniques and consequences of their use. The underexamined materials on the restoration of the preserved fragments of the monumental painting of the surviving side chapel of St. John the Theologian in the Assumption Cathedral and the characteristics of the restoration of the Trinity Gate Church paintings of the previous and modern periods are introduced into scientific discourse.

SOURCES OF IDEO-ARTISTIC FORMATION OF UKRAINIAN ARTIST IVAN GONCHAR

Natalia Kovalenko

Senior Lecturer at the Faculty of Art History
National Academy of Fine Arts and Architecture (Kiev, Ukraine)
ORCID ID: 0000-0002-9708-310X
Anotation. The issue of preserving and developing folk traditions is one of the priorities of contemporary Ukrainian scientific research. In this context, special attention is paid to the activities of the Ukrainian artist, sculptor, scientist Ivan Honchar, who amassed a unique collection of folk art. Iwan Makarowicz Gonczar (1911–1993) occupies a special place in the Ukrainian culture of the 20th century, making an invaluable contribution to the cause of national revival. Known primarily as the founder of the museum of folk culture, folklorist and ethnographer, he devoted more than forty years to his work: he worked as a sculptor, painter, graphic artist, art critic, he received titles and awards (Meritorious Art Worker named after the Ukrainian SSR, laureate of the State Prize of the Ukrainian SSR. Taras Shevchenko, People’s Artist of the Ukrainian SSR) (Poklad, & Yaremenko, (Eds), 2007: 410).
Keywords: The issue of preserving and developing folk traditions is one of the priorities of contemporary Ukrainian scientific research. In this context, special attention is paid to the activities of the Ukrainian artist, sculptor, scientist Ivan Honchar, who amassed a unique collection of folk art. Iwan Makarowicz Gonczar (1911–1993) occupies a special place in the Ukrainian culture of the 20th century, making an invaluable contribution to the cause of national revival. Known primarily as the founder of the museum of folk culture, folklorist and ethnographer, he devoted more than forty years to his work: he worked as a sculptor, painter, graphic artist, art critic, he received titles and awards (Meritorious Art Worker named after the Ukrainian SSR, laureate of the State Prize of the Ukrainian SSR. Taras Shevchenko, People’s Artist of the Ukrainian SSR) (Poklad, & Yaremenko, (Eds), 2007: 410).

CONCEPTUAL INTENTIONS OF ARKADY AVERCHENKO'S STORYBOOK “FUNNY IN TERRIBLE”

Yurii Holoborodko

Postgraduate Student at the Department of Foreign Literature and Slavic Languages
Kharkiv National Pedagogical University named after G.S. Skovoroda (Kharkiv, Ukraine)
ORCID ID: 0000-0002-2255-6494
Anotation. The article analyzes the artistic heritage of Arkady Averchenko, one of the key Russian writers of the satirical genre, who emigrated from the country during the revolutionary transformations. The insufficiently researched aspect of his literary activity is pointed out, such as creativity in the conditions of forced emigration. The subject of a collection of short prose “Funny in terrible”, published in Berlin in 1923, is considered. Emphasis is placed on the conceptual intentions of the book, by which the satirical writer declared his opposition to the cardinal social transformations that began to take place in Russia after October 1917. It is emphasized that all the stories included in it are conceptually sharpened on the grotesque-critical image of the revolutionary reality in Russia in the period 1918–1923. The semantic nuances of the generalized image of revolutionary Russia in various stories of the book “Funny in terrible” are analyzed.
Keywords: The article analyzes the artistic heritage of Arkady Averchenko, one of the key Russian writers of the satirical genre, who emigrated from the country during the revolutionary transformations. The insufficiently researched aspect of his literary activity is pointed out, such as creativity in the conditions of forced emigration. The subject of a collection of short prose “Funny in terrible”, published in Berlin in 1923, is considered. Emphasis is placed on the conceptual intentions of the book, by which the satirical writer declared his opposition to the cardinal social transformations that began to take place in Russia after October 1917. It is emphasized that all the stories included in it are conceptually sharpened on the grotesque-critical image of the revolutionary reality in Russia in the period 1918–1923. The semantic nuances of the generalized image of revolutionary Russia in various stories of the book “Funny in terrible” are analyzed.

AZERBAIJAN IN THE CREATIVITY OF RYURIK IVNEV

Isayev Khurshud Bairam ohlu, Anzhela Demianiuk

Isayev Khurshud Bairam ohlu, Doctor of Philology Science, Professor, Professor of the Department of Russian Language and Literature Kafkas University (Kars, Turkey)
Anzhela Demianiuk, Candidate of Philological Sciences, Assosiate Professor, Assosiate Professor of the Department of Russian Language and Literature Kafkas University (Kars, Turkey)
ORCID ID: 0000-0002-4578-3833, ORCID ID: 0000-0001-7704-4157
Anotation. The article is devoted to the work of the Russian poet, prose writer, playwright, translator Rurik Ivnev (real name Mikhail Alexandrovich Kovalev). Noted he literary heritage of the investigated author is multifaceted. He had written 10 novels, many stories, short stories, memoirs, pieces, historical chronicles, diaries, articles on topical issues of literature, many lyric poems that are included in the golden fund of Russian literature. The article provides basic information about the life and work of Rurik Ivnev, notes the originality of his works of art, written in Azerbaijan and about Azerbaijan. The appeal to the study of the work of this little-studied representative of Russian literature has determined the relevance of our article, focused on the analysis of the work of Rurik Ivnev, dedicated to the Caucasus, in particular Baku and Azerbaijan. Much attention is paid to describing Rurik Ivnev’s close creative ties with representatives of Azerbaijani literature, whose works he translated into Russian, in particular, his translation of the world famous poem by Nizami Ganjavi “Seven Beauties”, which occupies a worthy place among other translations into Russian of the great Azerbaijani classic Nizami. Consequently, Rurik Ivnev made a significant contribution to the history of Azerbaijani- Russian literary ties.
Keywords: The article is devoted to the work of the Russian poet, prose writer, playwright, translator Rurik Ivnev (real name Mikhail Alexandrovich Kovalev). Noted he literary heritage of the investigated author is multifaceted. He had written 10 novels, many stories, short stories, memoirs, pieces, historical chronicles, diaries, articles on topical issues of literature, many lyric poems that are included in the golden fund of Russian literature. The article provides basic information about the life and work of Rurik Ivnev, notes the originality of his works of art, written in Azerbaijan and about Azerbaijan. The appeal to the study of the work of this little-studied representative of Russian literature has determined the relevance of our article, focused on the analysis of the work of Rurik Ivnev, dedicated to the Caucasus, in particular Baku and Azerbaijan. Much attention is paid to describing Rurik Ivnev’s close creative ties with representatives of Azerbaijani literature, whose works he translated into Russian, in particular, his translation of the world famous poem by Nizami Ganjavi “Seven Beauties”, which occupies a worthy place among other translations into Russian of the great Azerbaijani classic Nizami. Consequently, Rurik Ivnev made a significant contribution to the history of Azerbaijani- Russian literary ties.

THE URBAN VISION IN A FICTIONAL SPACE OF S. TARATORINA’S NOVEL “LAZARUS”

Valentina Nikolaienko, Lina Myronyuk

Valentina Nikolaienko, Candidate of Philological Sciences, Associate Professor at the Department of Ukrainian Literature Zaporizhia National University (Zaporizhzhia, Ukraine)
Lina Myronyuk, Senior Lecturer at the Department of Ukrainian Studies Zaporizhzhia Polytechnic National University (Zaporizhzhia, Ukraine)
ORCID ID: 0000-0003-0493-3425, ORCID ID: 0000-0001-8356-4431
Anotation. The reception of a city is one of the most interesting aspects of Ukrainian urban fantasy investigation. It’s a core which simultaneously is a part of fictional chronotope as well as many-sided and original character. The novel by S. Taratorina “Lazarus” represents an original realistic-magical vision of society at the early XX century, therefore the purpose of our research is an essential analysis of vision of Kyiv. The research used elements of hermeneutic, cultural, historical, aesthetic, intertextual methods. In addition, were used methods of analysis and synthesis. The main ways of constructing an urban vision are harmonious combination of reality and fiction, appeal to historical context, active using of quasi-historical elements and urban mythology for making the artistic space more effective. In “Lazarus”, Kyiv is a many-faced, changeable, colorful, realistic and fantastic at once.
Keywords: The reception of a city is one of the most interesting aspects of Ukrainian urban fantasy investigation. It’s a core which simultaneously is a part of fictional chronotope as well as many-sided and original character. The novel by S. Taratorina “Lazarus” represents an original realistic-magical vision of society at the early XX century, therefore the purpose of our research is an essential analysis of vision of Kyiv. The research used elements of hermeneutic, cultural, historical, aesthetic, intertextual methods. In addition, were used methods of analysis and synthesis. The main ways of constructing an urban vision are harmonious combination of reality and fiction, appeal to historical context, active using of quasi-historical elements and urban mythology for making the artistic space more effective. In “Lazarus”, Kyiv is a many-faced, changeable, colorful, realistic and fantastic at once.

TOURISM DISCOURSE IN TERMS OF PSYHOLINGUISTICS

Viktoriia Pryma

PhD in Germanic Languages, Associate Professor
Kyiv National University of Trade and Economics (Kyiv, Ukraine)
ORCID ID: 0000-0001-7331-9950
Anotation. The purpose of the article is to considerate modern text discourse of the tourist guidebooks to Ukraine from the standpoint of psycholinguistics, to analyze the system of modern psycholinguistic associative content of the meanings of complementary expressions in the tourist guidebooks to Ukraine. The topical prospects of psycholinguistic studies of the discourse of tourist online guidebooks are identified: the problem of perception and interpretation of text in tourist guidebooks; the problem of design of online guidebooks and perception of readers; the problem of understanding of the linguistic personality being the partner in communication; the problem of manipulative influence on reader, the need to develop critical thinking skills regarding perceived information, its falsifications and distortions; the problem of influence of online communication on a particular person. The methodological problem of developing and improving tools for evaluating human behaviour on the Internet is presented through the analysis of texts of tourist guidebooks to Ukraine.
Keywords: The purpose of the article is to considerate modern text discourse of the tourist guidebooks to Ukraine from the standpoint of psycholinguistics, to analyze the system of modern psycholinguistic associative content of the meanings of complementary expressions in the tourist guidebooks to Ukraine. The topical prospects of psycholinguistic studies of the discourse of tourist online guidebooks are identified: the problem of perception and interpretation of text in tourist guidebooks; the problem of design of online guidebooks and perception of readers; the problem of understanding of the linguistic personality being the partner in communication; the problem of manipulative influence on reader, the need to develop critical thinking skills regarding perceived information, its falsifications and distortions; the problem of influence of online communication on a particular person. The methodological problem of developing and improving tools for evaluating human behaviour on the Internet is presented through the analysis of texts of tourist guidebooks to Ukraine.

THE ORIGINS OF SOCIAL LIFE WITHIN THE CONCEPT OF THE NEED FOR PARADIGMAL CHANGES IN HUMAN LIFE

Volodymyr Sabadukha

Ph.D., Associate Professor, Assistant Professor of Social Sciences
Ivano-Frankivsk National Technical University of Oil and Gas (Ivano-Frankivsk, Ukraine)
ORCID ID: 0000-0001-9208-2661
Anotation. The research is aimed at understanding the evolution of views on the origin of social existence from Plato to the present. The author relies on the classical philosophical tradition of understanding metaphysics and the hierarchical concept of human nature, which distinguished the ontological levels of spiritual development of a person: physical, external and internal (spiritual). It is proved that the origins of social existence are organically linked with hierarchical representations of human nature. Metaphysics, investigating the original being, consistently moved to the interpretation of personality as a substance of social existence. It is substantiated that the origin of existence, both in ontological and metaphysical terms, is the idea of a personality as a perfect person who can be guided by the interests of society. The further development of the human community requires paradigmatic changes that can only be ensured by a person capable of acting in the interests of the human community.
Keywords: The research is aimed at understanding the evolution of views on the origin of social existence from Plato to the present. The author relies on the classical philosophical tradition of understanding metaphysics and the hierarchical concept of human nature, which distinguished the ontological levels of spiritual development of a person: physical, external and internal (spiritual). It is proved that the origins of social existence are organically linked with hierarchical representations of human nature. Metaphysics, investigating the original being, consistently moved to the interpretation of personality as a substance of social existence. It is substantiated that the origin of existence, both in ontological and metaphysical terms, is the idea of a personality as a perfect person who can be guided by the interests of society. The further development of the human community requires paradigmatic changes that can only be ensured by a person capable of acting in the interests of the human community.

THE USAGE OF GASWAGEN BY NAZIS FOR EXTERMINATION OF POPULATION IN THE OCCUPIED KHARKIV REGION

Vitalii Yakovlev

Deputy Director General for Research
National Memorial Complex «Summit of Marshal I.S. Konev» (Kharkiv, Ukraine)
ORCID ID: 0000-0002-7207-0097
Anotation. This article investigates the problem of using by Nazis specially equipped “gas van” called “Gaswagen” or “dushegubka” for extermination of population by carbon monoxide poisoning. The article is based on the analysis of archived materials from The Kharkiv Trial against Nazi war criminals (December 15–18, 1943). Despite of Soviet propaganda prevailing during The Kharkiv Trial it was the first case where publicly were proclaimed the evidence of horrendous Nazi crimes connected with mass execution of civilian population as well as prisoners of war on the occupied territories of the Soviet Union and Poland. The usage of Gaswagen by Nazis was one of the charges directed to Nazi High Command of the Armed forces and Nazi German Government on The Nuremberg trials. The gathered in Kharkiv evidence were used by Soviet prosecutors under the numbers «USSR-43» and «USSR-32».
Keywords: This article investigates the problem of using by Nazis specially equipped “gas van” called “Gaswagen” or “dushegubka” for extermination of population by carbon monoxide poisoning. The article is based on the analysis of archived materials from The Kharkiv Trial against Nazi war criminals (December 15–18, 1943). Despite of Soviet propaganda prevailing during The Kharkiv Trial it was the first case where publicly were proclaimed the evidence of horrendous Nazi crimes connected with mass execution of civilian population as well as prisoners of war on the occupied territories of the Soviet Union and Poland. The usage of Gaswagen by Nazis was one of the charges directed to Nazi High Command of the Armed forces and Nazi German Government on The Nuremberg trials. The gathered in Kharkiv evidence were used by Soviet prosecutors under the numbers «USSR-43» and «USSR-32».

RESEARCH OF PECULIARITIES OF GROUP INTERACTION OF ICT SPECIALISTS IN THE TEAMS WITH DIFFERENT LEVELS OF GROUP COHESION

Dmytro Astakhov

Postgraduate Student at the Department of Psychology
Vasyl’ Stus Donetsk National University (Vinnytsia, Ukrainе)
ORCID ID: 0000-0003-4422-5976
Anotation. The article is devoted to the problem of group professional interaction of ICT specialists. It is noted that one of the important indicators of effective teamwork is group cohesion, and its sufficient level contributes to the creation of a positive psychological climate in the team. In order to identify the features of the group professional interaction in teams of ICT specialists, an empirical study was organized and conducted. In the course of the study, the assessment of the level of group cohesion, the specifics of interpersonal relations, the psychological climate and the integral indicator of job satisfaction were studied. When analyzing obtained data, it was found that in teams of specialists with high and above average levels of group cohesion, there is a favorable psychological climate, collegial style prevails in interpersonal interaction, and there is a high indicator of job satisfaction. The conclusions noted the feasibility of developing and implementing social and psychological trainings aimed at optimizing the process of group professional interaction in teams of ICT specialists. group interaction; group cohesion, interpersonal relationships, psychological climate, team, ICT specialists.
Keywords: The article is devoted to the problem of group professional interaction of ICT specialists. It is noted that one of the important indicators of effective teamwork is group cohesion, and its sufficient level contributes to the creation of a positive psychological climate in the team. In order to identify the features of the group professional interaction in teams of ICT specialists, an empirical study was organized and conducted. In the course of the study, the assessment of the level of group cohesion, the specifics of interpersonal relations, the psychological climate and the integral indicator of job satisfaction were studied. When analyzing obtained data, it was found that in teams of specialists with high and above average levels of group cohesion, there is a favorable psychological climate, collegial style prevails in interpersonal interaction, and there is a high indicator of job satisfaction. The conclusions noted the feasibility of developing and implementing social and psychological trainings aimed at optimizing the process of group professional interaction in teams of ICT specialists. group interaction; group cohesion, interpersonal relationships, psychological climate, team, ICT specialists.

MEMES IN SYMBOLIC STRUGGLE TOOLS

Artem Lytovchenko, Alexander Durniev

Artem Lytovchenko, PhD in Sociology (Candidate of Science), Docent, Associate Professor at the Department of Political Sociology, School of Sociology V. N. Karazin Kharkiv National University (Kharkiv, Ukraine)
Alexander Durniev, Fourth Year Student, School of Sociology V. N. Karazin Kharkiv National University (Kharkiv, Ukraine)
ORCID ID: 0000-0002-1439-5213, ORCID ID: 0000-0003-0857-1011
Anotation. The authors carry out a sociological analysis of memes through the prism of symbolic processes. The authors propose their own definition of a meme: it is a special form of quickly absorbed joke generated by a contextual combination of visual and textual information. The constructive and functional properties of memes make them an effective means of symbolic struggle. As an empirical illustration of the proposed view the authors use the results of the discourse analysis of memes published in the official Twitter account “Ukraine/Ukraine” during 2020. The authors demonstrate that there are nominations, codifications, classifications and stigmatizations in memes; it used to legitimize various elements of the social and political order. This allows authors to come to the conclusion about the high potential of memes in the symbolic struggle.
Keywords: The authors carry out a sociological analysis of memes through the prism of symbolic processes. The authors propose their own definition of a meme: it is a special form of quickly absorbed joke generated by a contextual combination of visual and textual information. The constructive and functional properties of memes make them an effective means of symbolic struggle. As an empirical illustration of the proposed view the authors use the results of the discourse analysis of memes published in the official Twitter account “Ukraine/Ukraine” during 2020. The authors demonstrate that there are nominations, codifications, classifications and stigmatizations in memes; it used to legitimize various elements of the social and political order. This allows authors to come to the conclusion about the high potential of memes in the symbolic struggle.

CRISIS OF TRUST IN POLITICS: JUSTIFICATION OF THE VALUE AND PROSPECTS OF CIVIL AND POLITICAL COOPERATION

Olha Tikhonova

Postgraduate Student at the Department of Political Science
National Pedagogical Dragomanov University (Kyiv, Ukraine)
ORCID ID: 0000-0003-1063-2207
Anotation. The article presents the current functions of socio-political associations in Ukraine. Various manifestos of civic involvement. The main directions of the flourishing of the democratic administration are indicated. Major international documents in support of civil society were presented. The importance of socio-political associations for the formation of state policy and the development of democratic governments was emphasized. Public associations resolve disputes quickly and efficiently. This is appropriate under the condition of active citizenship. The author substantiates the definition of citizenship. The main aspects of state policy in support of civil society are analyzed. Mechanisms for achieving citizenship, as well as the legal basis for them are considered. There is a sufficient basis for the development of civil society in Ukraine. Ways to create a civil society were presented. The main directions of cooperation between the government and society have been identified, as well as the necessary conditions for this. It has been proven that democratic change requires the joint efforts of all types of public associations in cooperation with public authorities.
Keywords: The article presents the current functions of socio-political associations in Ukraine. Various manifestos of civic involvement. The main directions of the flourishing of the democratic administration are indicated. Major international documents in support of civil society were presented. The importance of socio-political associations for the formation of state policy and the development of democratic governments was emphasized. Public associations resolve disputes quickly and efficiently. This is appropriate under the condition of active citizenship. The author substantiates the definition of citizenship. The main aspects of state policy in support of civil society are analyzed. Mechanisms for achieving citizenship, as well as the legal basis for them are considered. There is a sufficient basis for the development of civil society in Ukraine. Ways to create a civil society were presented. The main directions of cooperation between the government and society have been identified, as well as the necessary conditions for this. It has been proven that democratic change requires the joint efforts of all types of public associations in cooperation with public authorities.

NEUROETIC DISCOURSE OF PSYCHOLINGUISTICS

Hanna Truba

Candidate of Philology Science, Associate Professor, Associate Professor at the Department of Applied Linguistics
Odessa Mechnikov National University (Odessa, Ukraine)
ORCID ID: 0000-0001-9944-0476
Anotation. The main purpose of the article is to highlight the features of neuroethics as a scientific discipline, which is in its infancy, but claims to be not only a form of applied ethics, but also, in a way, morality within the naturalistic paradigm based on the synthesis of new neurobiology and cognitive sciences. In this context, neuroethics should be considered from several points of view. On the one hand, it can be defined as varieties of bioethics, applied ethics and neuroscientific ethics. On the other hand, it can be a certain element of technoscience, the discovery of new realities of life, which are marked by cardinal anthropological transformations, which in the era of biotechnology were called “human improvement”.
Keywords: The main purpose of the article is to highlight the features of neuroethics as a scientific discipline, which is in its infancy, but claims to be not only a form of applied ethics, but also, in a way, morality within the naturalistic paradigm based on the synthesis of new neurobiology and cognitive sciences. In this context, neuroethics should be considered from several points of view. On the one hand, it can be defined as varieties of bioethics, applied ethics and neuroscientific ethics. On the other hand, it can be a certain element of technoscience, the discovery of new realities of life, which are marked by cardinal anthropological transformations, which in the era of biotechnology were called “human improvement”.

NORMATIVE PRINCIPLES OF PARLIAMENTARY ETHICS IN UKRAINE AND TRENDS IN THEIR IMPLEMENTATION

Yuliia Shestakova

Postgraduate Student at the Department of Public Policy Educational and Scientific
Institute of Public Administration and Civil Service of Taras Shevchenko National University of Kyiv (Kyiv, Ukraine)
ORCID ID: 0000-0003-1060-4521
Anotation. This article examines the main directions of parliamentary reform in Ukraine. The main focus is on reforming parliamentary ethics. The author analyzes the standards and rules of conduct of people's deputies in order to regulate situations of an ethical nature that arise in the process of exercising the powers of people’s deputies of Ukraine, imposed on them by the Constitution and laws of Ukraine. Considerable attention is paid to the current legal framework of Ukraine and its shortcomings in regulating the ethical requirements of both the parliament as a whole and the individual People’s Deputy. Also, the ways of improving the legal framework of Ukraine and the urgency of adopting a code of ethics for parliamentarians as a universal form of regulation of parliamentary ethics, which would combine certain requirements for parliamentary activities, as well as provide sanctions for failure to comply with these requirements. A number of conclusions were also made in the field of parliamentary ethics in order to improve the activities of the parliament and establish communication with the electorate.
Keywords: This article examines the main directions of parliamentary reform in Ukraine. The main focus is on reforming parliamentary ethics. The author analyzes the standards and rules of conduct of people's deputies in order to regulate situations of an ethical nature that arise in the process of exercising the powers of people’s deputies of Ukraine, imposed on them by the Constitution and laws of Ukraine. Considerable attention is paid to the current legal framework of Ukraine and its shortcomings in regulating the ethical requirements of both the parliament as a whole and the individual People’s Deputy. Also, the ways of improving the legal framework of Ukraine and the urgency of adopting a code of ethics for parliamentarians as a universal form of regulation of parliamentary ethics, which would combine certain requirements for parliamentary activities, as well as provide sanctions for failure to comply with these requirements. A number of conclusions were also made in the field of parliamentary ethics in order to improve the activities of the parliament and establish communication with the electorate.

SPECIFIC FEATURES OF STRATEGIC AND TACTICAL FUNCTIONS OF ADVERTISING IN SPORTS PRINT MEDIA OF EASTERN GALICIA IN 1920 – 1930 OF THE XX CENTURY

Iryna Nironovych

Assistant of the Department of Theory and Practice of Journalism
Ivan Franko National University of Lviv (Lviv, Ukraine)
ORCID ID: 0000-0002-1700-7693
Anotation. The article examines the features characterizing strategic and tactical functions of advertising in the sports press published in the 20s – 30s of the XX century in Eastern Galicia. It has been noted that the territory of Eastern Galicia and Western Volhynia became a part of the Second Polish Republic under the terms of the Treaty of Riga signed in 1921 between the Soviet governments of Russia and Ukraine, on the one part, and Poland, on the other part. The article describes socio-political, economic and socio-cultural life of Lviv, Stanislaviv and Ternopil Voivodships, where national Ukrainian traditions were preserved, sports societies and associations, professional print media were being developed. Sports newspapers and magazines in advertising materials covered various aspects of physical culture and sports, socioeconomic and cultural-educational life of the region. The study has established that advertising communication contributed to formation and consolidation of moral and spiritual behaviour models, positive preferences and sports interests which were based on press advertising combining physical culture with the Ukrainian national culture.
Keywords: The article examines the features characterizing strategic and tactical functions of advertising in the sports press published in the 20s – 30s of the XX century in Eastern Galicia. It has been noted that the territory of Eastern Galicia and Western Volhynia became a part of the Second Polish Republic under the terms of the Treaty of Riga signed in 1921 between the Soviet governments of Russia and Ukraine, on the one part, and Poland, on the other part. The article describes socio-political, economic and socio-cultural life of Lviv, Stanislaviv and Ternopil Voivodships, where national Ukrainian traditions were preserved, sports societies and associations, professional print media were being developed. Sports newspapers and magazines in advertising materials covered various aspects of physical culture and sports, socioeconomic and cultural-educational life of the region. The study has established that advertising communication contributed to formation and consolidation of moral and spiritual behaviour models, positive preferences and sports interests which were based on press advertising combining physical culture with the Ukrainian national culture.

ORGANIZATIONAL AND LEGAL MECHANISMS OF PUBLIC GOVERNANCE ON COMBATING SMUGGLING ACTIVITIES AT THE CUSTOMS BORDER OF UKRAINE

Ruslan Daniv

Postgraduate Student of the Institute for Personnel Training
State Employment Service of Ukraine (Kyiv, Ukraine)
ORCID ID: 0000-0002-3726-2923
Anotation. The article states that smuggling at the state border remains one of the significant active destructive factors (threats) that negatively affect the system of ensuring the national security of Ukraine. Emphasis is placed on the fact that the state of the fight against smuggling by public authorities endowed with the appropriate competence, and having the state power to do it, is low. The content of the main destructive factors that create favorable conditions for smuggling activities is disclosed. The main threats in the field of smuggling are analyzed. It is emphasized that the organizational and legal mechanism of counteraction to smuggling activities includes the processes of rule-making, application of administrative and legal norms, taking into account the principle of the rule of law. The main content of effective organizational and legal mechanisms of public administration aimed at improving the effectiveness of combating smuggling at the customs border of Ukraine is revealed.
Keywords: The article states that smuggling at the state border remains one of the significant active destructive factors (threats) that negatively affect the system of ensuring the national security of Ukraine. Emphasis is placed on the fact that the state of the fight against smuggling by public authorities endowed with the appropriate competence, and having the state power to do it, is low. The content of the main destructive factors that create favorable conditions for smuggling activities is disclosed. The main threats in the field of smuggling are analyzed. It is emphasized that the organizational and legal mechanism of counteraction to smuggling activities includes the processes of rule-making, application of administrative and legal norms, taking into account the principle of the rule of law. The main content of effective organizational and legal mechanisms of public administration aimed at improving the effectiveness of combating smuggling at the customs border of Ukraine is revealed.

LEGISLATION, THEORY AND DYNAMICS OF PENALTY SYSTEM IN UKRAINE

Nataliia Basaliuk

Postgraduate Student at the Department of Criminal Law
National University «Odessa Academy of Law» (Odessa, Ukraine)
ORCID ID: 0000-0002-2429-6964
Anotation. In this scientific paper the author highlights the substantive considerations of the punishment system under the current Criminal Code of Ukraine, its theoretical basis, legislative consolidation and potential punishment system, which is proposed in the framework of criminal law reform and in the Draft of New Criminal Code of Ukraine. The proposed model of the punishment system laid down by the Draft of Criminal Code can be defined as optimized. It seems expedient to exclude from the list of punishments existing in the current Criminal Code of Ukraine deprivation of military rank, special rank or qualification class, community service, service restrictions for servicemen, detention in disciplinary battalion from penalties with a view to clarifying the terminology to turn into security measures. However, in terms of penalties for crimes, the optimization of the Draft Criminal Code can be defined as excessive.
Keywords: In this scientific paper the author highlights the substantive considerations of the punishment system under the current Criminal Code of Ukraine, its theoretical basis, legislative consolidation and potential punishment system, which is proposed in the framework of criminal law reform and in the Draft of New Criminal Code of Ukraine. The proposed model of the punishment system laid down by the Draft of Criminal Code can be defined as optimized. It seems expedient to exclude from the list of punishments existing in the current Criminal Code of Ukraine deprivation of military rank, special rank or qualification class, community service, service restrictions for servicemen, detention in disciplinary battalion from penalties with a view to clarifying the terminology to turn into security measures. However, in terms of penalties for crimes, the optimization of the Draft Criminal Code can be defined as excessive.

REGULATORY AND LEGAL BASIS OF PROVIDING THE ACTIVITIES OF THE POLICE IN THE FIELD OF CRIME PREVENTION AND PREVENTION (ON THE MATERIALS OF UKRAINIAN HUBERS LIKE A PART OF RUSSIAN EMPIRE)

Uzeiir Bakhtiiarov

Postgraduate Student
Research Institute of Public Law (Kyiv, Ukraine)
ORCID ID: 0000-0002-0188-9021
Anotation. The scientific article is devoted to the complex analysis of normative-legal bases of maintenance of activity of police in the field of prevention and prevention of crime in historical and legal comprehension on materials of the Ukrainian provinces as a part of the Russian empire. It is stated that by the early 30’s of the XIX century in the police legislation, all the main areas of police activity related to the prevention and cessation of offenses have received detailed legal regulations. At the same time, the legal norms regulating this sphere of police activity were scattered in a huge number of legislative acts relating to various spheres of public administration and branches of law.
Keywords: The scientific article is devoted to the complex analysis of normative-legal bases of maintenance of activity of police in the field of prevention and prevention of crime in historical and legal comprehension on materials of the Ukrainian provinces as a part of the Russian empire. It is stated that by the early 30’s of the XIX century in the police legislation, all the main areas of police activity related to the prevention and cessation of offenses have received detailed legal regulations. At the same time, the legal norms regulating this sphere of police activity were scattered in a huge number of legislative acts relating to various spheres of public administration and branches of law.

ADDITIONAL GRANTS FOR LOCAL BUDGETS LOSSES OF REVENUES: CURRENT CONDITION AND PROSPECTS OF LEGAL REGULATION

Yevheniia Bokovykova

Postgraduate Student at the Department of Financial Law
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)
ORCID ID: 0000-0002-0577-3569
Anotation. The article is devoted to the study of legal regulation and features of providing additional grants to compensate for the loss of local budgets due to tax benefits provided by the state. It is established that only the unity between the provision of benefits and the reduction of local budget revenues as a result of such provision can clearly indicate the obligation of the state to provide local budgets with additional grants from the state budget to compensate for the corresponding losses of local budget revenues. According to the results of the analysis of the content of the provisions of normative legal acts, which regulate the issue of sources of local budget revenues, it is established which tax benefits provided by the state affect the revenues of local budgets. It is emphasized that it is necessary to provide an additional grants to compensate for the loss of local budgets as a result of tax benefits provided by the state. Based on the analysis of specific examples of state tax benefits that affect local budget revenues, it is established that the imperative of providing transfers is not provided by state coercive measures, but is only formally declared. At the same time, the state does not apply the same approach to compensating for the loss of local budget revenues, which have the same nature.
Keywords: The article is devoted to the study of legal regulation and features of providing additional grants to compensate for the loss of local budgets due to tax benefits provided by the state. It is established that only the unity between the provision of benefits and the reduction of local budget revenues as a result of such provision can clearly indicate the obligation of the state to provide local budgets with additional grants from the state budget to compensate for the corresponding losses of local budget revenues. According to the results of the analysis of the content of the provisions of normative legal acts, which regulate the issue of sources of local budget revenues, it is established which tax benefits provided by the state affect the revenues of local budgets. It is emphasized that it is necessary to provide an additional grants to compensate for the loss of local budgets as a result of tax benefits provided by the state. Based on the analysis of specific examples of state tax benefits that affect local budget revenues, it is established that the imperative of providing transfers is not provided by state coercive measures, but is only formally declared. At the same time, the state does not apply the same approach to compensating for the loss of local budget revenues, which have the same nature.

PROBLEMS AND PROSPECTS OF IMPROVING AGRICULTURAL ADVISORY ACTIVITIES IN UKRAINE, THROUGH THE PRISM OF OPTIMIZING ITS LEGAL SUPPORT

Olga Gulevets

Applicant
Interregional Academy of Management Staff (Kiev, Ukraine)
ORCID ID: 0000-0003-2310-3211
Anotation. The article is devoted to the study of agricultural advisory activities in Ukraine. The author analyzes the problems and prospects of agricultural advisory activities through the prism of its legal support. The relevance of the research topic is due to the role of the agro-industrial complex in the economy of Ukraine and agricultural advisory activities in the development of the agro-industrial complex, respectively. It was found that one of the main problems of agricultural advisory activities in Ukraine is insufficient funding of the industry, due, inter alia, to the small number of advisers and expert advisors. An additional problem is the low awareness of the population about the peculiarities of agricultural advisory activities. It has been suggested that with the beginning of the sale of agricultural land in Ukraine, legal services to the population, aimed at respecting the rights of citizens who own land plots or seek to become such owners, become especially important.
Keywords: The article is devoted to the study of agricultural advisory activities in Ukraine. The author analyzes the problems and prospects of agricultural advisory activities through the prism of its legal support. The relevance of the research topic is due to the role of the agro-industrial complex in the economy of Ukraine and agricultural advisory activities in the development of the agro-industrial complex, respectively. It was found that one of the main problems of agricultural advisory activities in Ukraine is insufficient funding of the industry, due, inter alia, to the small number of advisers and expert advisors. An additional problem is the low awareness of the population about the peculiarities of agricultural advisory activities. It has been suggested that with the beginning of the sale of agricultural land in Ukraine, legal services to the population, aimed at respecting the rights of citizens who own land plots or seek to become such owners, become especially important.

CONDITIONS AND CRITERIA OF RELIABILITY OF THE EXPERT’S OPINION

Мikola Dementiev

Postgraduate Student
National Scientific Center «Hon. Prof. M. S. Bokarius Forensic Science Institute» (Kharkiv, Ukraine)
ORCID ID: 0000-0002-6662-5455
Anotation. The reliability of the expert’s opinion is considered as a reasonable conclusion of the expert formulated based on the results of the forensic research, which does not contradict other evidence in criminal proceedings. The reliability of the expert’s opinion is an objective-subjective category, which is formed according to the inner conviction of the initiator of the examination based on the results of the forensic research of the material objects and information provided to the expert. determining the reliability of the expert’s opinion involves determining the conditions and criteria for this characteristic. First, the conditions are determined, the observance of which makes it possible to carry out a further assessment of the reliability of the expert’s opinion. The conditions of reliability include the admissibility of the expert’s opinion, that is, the observance of the procedure for the examination, the form and content of the opinion. Then the criteria for the scientific and logical substantiation of the expert’s opinion, consistency with other materials of criminal proceedings are determined.
Keywords: The reliability of the expert’s opinion is considered as a reasonable conclusion of the expert formulated based on the results of the forensic research, which does not contradict other evidence in criminal proceedings. The reliability of the expert’s opinion is an objective-subjective category, which is formed according to the inner conviction of the initiator of the examination based on the results of the forensic research of the material objects and information provided to the expert. determining the reliability of the expert’s opinion involves determining the conditions and criteria for this characteristic. First, the conditions are determined, the observance of which makes it possible to carry out a further assessment of the reliability of the expert’s opinion. The conditions of reliability include the admissibility of the expert’s opinion, that is, the observance of the procedure for the examination, the form and content of the opinion. Then the criteria for the scientific and logical substantiation of the expert’s opinion, consistency with other materials of criminal proceedings are determined.

INFLUENCE OF THEORIES OF PUNISHMENT ON THE FORMATION OF THE MECHANISM OF CRIMINAL-LEGAL COUNTERACTION BY VIOLATION OF TRAFFIC RULES

Yеlena Yevdokimova

PhD in Law, Associate Professor at the Department of Criminal Law No 1
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)
ORCID ID: 0000-0002-2584-9321
Anotation. The article examines the expediency of strengthening criminal liability for violating traffic rules by persons who were intoxicated, through the prism of the most common concepts of justification of punishment. It has been established that the theory of “retribution” recognizes punishment as a mandatory and just consequence of committing a criminal offense. The theory of “deterrence” recognizes punishment as a means of deterring crime. From the standpoint of “incapacitation”, punishment is determined by the risk that a person poses to society in the future “Restorative justice” enables the offender to feel responsible for the damage caused and helps him to reconcile with the victim. However, none of these theories can independently ensure the implementation of the tasks set before the criminal law. Therefore, only the balanced use of the positive provisions of each of them can allow to form an appropriate mechanism for combating criminal offenses, including violations of traffic rules.
Keywords: The article examines the expediency of strengthening criminal liability for violating traffic rules by persons who were intoxicated, through the prism of the most common concepts of justification of punishment. It has been established that the theory of “retribution” recognizes punishment as a mandatory and just consequence of committing a criminal offense. The theory of “deterrence” recognizes punishment as a means of deterring crime. From the standpoint of “incapacitation”, punishment is determined by the risk that a person poses to society in the future “Restorative justice” enables the offender to feel responsible for the damage caused and helps him to reconcile with the victim. However, none of these theories can independently ensure the implementation of the tasks set before the criminal law. Therefore, only the balanced use of the positive provisions of each of them can allow to form an appropriate mechanism for combating criminal offenses, including violations of traffic rules.

THE IMPORTANCE OF JUDICIAL CONTROL IN THE OBSERVANCE OF THE RIGHTS, FREEDOMS AND LEGITIMATE INTERESTS OF THE SUSPECT IN THE APPLICATION OF PRE-TRIAL DETENTION ON THE BASIS OF AN ANALYSIS OF DOMESTIC AND INTERNATIONAL JUDICIAL PRACTICE

Andriy Zhuk

Postgraduate Student
National Academy of Internal Affairs (Kyiv, Ukraine)
ORCID ID: 0000-0002-4881-595X
Anotation. The article provides a comparative analysis of domestic and international practice of judicial control over the observance of the rights, freedoms and legitimate interests of the suspect in the application of pre-trial detention. The national mechanism of legal protection and protection of the rights, freedoms and legitimate interests of citizens is analyzed, where a special place is occupied by the criminal procedural institute of judicial control. It is proposed to amend the current Criminal Procedure Code of Ukraine regarding the powers of the investigating judge when applying measures to ensure criminal proceedings.
Keywords: The article provides a comparative analysis of domestic and international practice of judicial control over the observance of the rights, freedoms and legitimate interests of the suspect in the application of pre-trial detention. The national mechanism of legal protection and protection of the rights, freedoms and legitimate interests of citizens is analyzed, where a special place is occupied by the criminal procedural institute of judicial control. It is proposed to amend the current Criminal Procedure Code of Ukraine regarding the powers of the investigating judge when applying measures to ensure criminal proceedings.

ADMINISTRATIVE AND FINANCIAL-LEGAL LIABILITY AS TYPES OF LEGAL LIABILITY FOR OFFENSES IN THE BUDGET SPHERE

Vitalii Kozin

Postgraduate Student
Dnipropetrovsk State University of Internal Affairs (Dnipro, Ukraine)
ORCID ID: 0000-0003-4397-8570
Anotation. The article is devoted to the study of legal issues of differentiation of administrative and financial-legal liability as types of legal liability for offenses in the public sector. It is noted that the legislative changes that have taken place in Ukraine since independence allow us to talk about financial and legal liability as an independent type of legal liability. In addition, the Institute of financial law is currently in its infancy, which means that there are problems that require legislative elaboration. However, in the legal literature, there is a point of view that its legal nature is administrative and legal in nature, and financial and legal liability is a type of administrative liability. It is concluded that financial and legal liability in the public sector is an independent type of legal liability. The main criterion that indicates the independence of financial and legal responsibility is the independence of financial law, as well as the specifics of the subject and method of legal regulation of financial law.
Keywords: The article is devoted to the study of legal issues of differentiation of administrative and financial-legal liability as types of legal liability for offenses in the public sector. It is noted that the legislative changes that have taken place in Ukraine since independence allow us to talk about financial and legal liability as an independent type of legal liability. In addition, the Institute of financial law is currently in its infancy, which means that there are problems that require legislative elaboration. However, in the legal literature, there is a point of view that its legal nature is administrative and legal in nature, and financial and legal liability is a type of administrative liability. It is concluded that financial and legal liability in the public sector is an independent type of legal liability. The main criterion that indicates the independence of financial and legal responsibility is the independence of financial law, as well as the specifics of the subject and method of legal regulation of financial law.

CRIMINALISTICS CHARACTERISTIC OF THE VIOLATION OF THE INVIOLABILITY OF THE HOME

Alexey Kornev

Postgraduate Student
National Research Center «Hon. Prof. M. S. Bokarius Forensic Science Institute» (Kharkiv, Ukraine)
ORCID ID: 0000-0002-3567-8538
Anotation. Based on the analysis of scientific literature, current legislation and case law, the essence and structure of criminalistics characteristic of a criminal offense under Article 162 of the Criminal Code of Ukraine “Violation of the inviolability of home” and its elements are analyzed. Its structure includes the method of the criminal offense, its traces, the identity of the offender and the identity of the victim, the subject and situation of the criminal offense. The classification of ways to violate the inviolability of housing has been carried out. It includes the separation of methods and operations of home invasion, the commission of illegal acts in the home after the intrusion and illegal eviction. Typical traces of this criminal offense at the scene, documents, traces on the body and victims’ and suspects’ clothing, ideal traces are also classified. The offender’s identity is found to be characterized by a lack of criminal skills.
Keywords: Based on the analysis of scientific literature, current legislation and case law, the essence and structure of criminalistics characteristic of a criminal offense under Article 162 of the Criminal Code of Ukraine “Violation of the inviolability of home” and its elements are analyzed. Its structure includes the method of the criminal offense, its traces, the identity of the offender and the identity of the victim, the subject and situation of the criminal offense. The classification of ways to violate the inviolability of housing has been carried out. It includes the separation of methods and operations of home invasion, the commission of illegal acts in the home after the intrusion and illegal eviction. Typical traces of this criminal offense at the scene, documents, traces on the body and victims’ and suspects’ clothing, ideal traces are also classified. The offender’s identity is found to be characterized by a lack of criminal skills.

LIABILITY FOR VIOLATION OF LEGISLATION, BUILDING CODES, STANDARDS AND RULES DURING CONSTRUCTION: FOREIGN EXPERIENCE

Olena Marchenko

First Deputy Director of the Construction Department and Housing
Kyiv City State of administration (Kiev, Ukraine)
ORCID ID: 0000-0002-4417-9454
Anotation. The content of the scientific article examines the types of legal liability for violations of legislation, building codes, standards and rules during construction in some European countries, the United States and post-Soviet countries. The peculiarities of the legislation of foreign countries concerning the responsibility for violation of norms in the field of construction are considered. It is concluded that in our opinion, a set of norms should be added to the Criminal Code of Ukraine to provide for criminal liability for violation of the provisions of the Building Code. The Building Code should be formed of three sections. In the first section to outline the general provisions, in the second section – norms, standards and rules in the field of construction, in the third – the powers of officials to exercise control in the field of construction.
Keywords: The content of the scientific article examines the types of legal liability for violations of legislation, building codes, standards and rules during construction in some European countries, the United States and post-Soviet countries. The peculiarities of the legislation of foreign countries concerning the responsibility for violation of norms in the field of construction are considered. It is concluded that in our opinion, a set of norms should be added to the Criminal Code of Ukraine to provide for criminal liability for violation of the provisions of the Building Code. The Building Code should be formed of three sections. In the first section to outline the general provisions, in the second section – norms, standards and rules in the field of construction, in the third – the powers of officials to exercise control in the field of construction.

PROCEDURAL GROUNDS FOR TRANSFER TO MANAGEMENT ASSETS DERIVED FROM CORRUPTION AND OTHER CRIMES

Artem Pliushkin

Postgraduate Student at the Department Criminal Procedure
National Academy of Internal Affairs (Kyiv, Ukraine)
ORCID ID: 0000-0002-7964-0654
Anotation. The article establishes and examines the procedural grounds for the transfer to management of assets derived from corruption and other crimes, which are divided into factual (substantive) and legal (procedural). The factual grounds for ensuring the preservation of material evidence arrested in criminal proceedings, their evidence and properties for their further use and observance of the property rights of the owner, and the legal grounds for which is the written consent of the owner, and in its absence – the decision of the investigating judge, court. Emphasis is placed on the possibility of transferring to the management only material evidence previously seized in criminal proceedings, which makes it impossible to simultaneously ensure the property rights of the owner of the seized property on other grounds provided by criminal procedure law.
Keywords: The article establishes and examines the procedural grounds for the transfer to management of assets derived from corruption and other crimes, which are divided into factual (substantive) and legal (procedural). The factual grounds for ensuring the preservation of material evidence arrested in criminal proceedings, their evidence and properties for their further use and observance of the property rights of the owner, and the legal grounds for which is the written consent of the owner, and in its absence – the decision of the investigating judge, court. Emphasis is placed on the possibility of transferring to the management only material evidence previously seized in criminal proceedings, which makes it impossible to simultaneously ensure the property rights of the owner of the seized property on other grounds provided by criminal procedure law.

JOURNALIST AS PARTICIPANT IN DISCLOSURE OF INFORMATION WITH LIMITED ACCESS: A VIEW OF THE EUROPEAN COURT OF HUMAN RIGHTS

Timea Prokopchuk

Postgraduate Student at the Law Faculty
National University of Life and Environmental Sciences of Ukraine (Kyiv, Ukraine)
ORCID ID: 0000-0001-6056-4121
Anotation. The article considers the decisions of the European Court of Human Rights, which applied the case of bringing a journalist to criminal responsibility for disclosing information with limited access or cooperation in such disclosure. As a result of generalizing the content of the relevant decisions, the author analyzed in detail the outlined issues. The author determined that the criterion of a journalist for criminal prosecution is not the illegality of the action when the information is disclosed (formal sign), but the proportionality of such persecution of the set legal goal (substantive sign). The European Court of Human Rights defines a situation in which a journalist's publication has given rise to a debate in a democratic society as a violation of freedom of expression. Instead, if a journalist only tried to find a sensation when disclosing information without adhering to the principles of professional ethics, criminal prosecution is justified. The revealed criteria of criminal prosecution indicate further perspective researches in the direction of development of a legal construction in the system of the Ukrainian protective norms for an assessment of proportionality.
Keywords: The article considers the decisions of the European Court of Human Rights, which applied the case of bringing a journalist to criminal responsibility for disclosing information with limited access or cooperation in such disclosure. As a result of generalizing the content of the relevant decisions, the author analyzed in detail the outlined issues. The author determined that the criterion of a journalist for criminal prosecution is not the illegality of the action when the information is disclosed (formal sign), but the proportionality of such persecution of the set legal goal (substantive sign). The European Court of Human Rights defines a situation in which a journalist's publication has given rise to a debate in a democratic society as a violation of freedom of expression. Instead, if a journalist only tried to find a sensation when disclosing information without adhering to the principles of professional ethics, criminal prosecution is justified. The revealed criteria of criminal prosecution indicate further perspective researches in the direction of development of a legal construction in the system of the Ukrainian protective norms for an assessment of proportionality.

COURT ACTIVITY IN PROVING IN CRIMINAL PROCEEDINGS

Anna Protsenko

Postgraduate Student
National Scientific Center «Hon. Prof. M. S. Bokarius Forensic Science Institute» (Kharkiv, Ukraine)
ORCID ID: 0000-0002-1714-2449
Anotation. The article considers the role of the court in proving in criminal proceedings in an adversarial process. Based on the analysis of lawyers' opinions, the author emphasizes that the court in order to establish all the circumstances of the criminal offense is a participant in the formation of evidence. The court, under certain circumstances, on its own initiative, has the right and is obliged to take measures to obtain new and verify the available evidence in order to overcome doubts, to obtain reliable knowledge necessary for making a well-founded decision. The activity of the court in proving is divided into imperative, which includes mandatory actions provided by law, and dispositive, when the actions are carried out at the discretion of the court. Dispositive activity can be passive or active, which is carried out on the initiative of the court and aimed at forming new evidence.
Keywords: The article considers the role of the court in proving in criminal proceedings in an adversarial process. Based on the analysis of lawyers' opinions, the author emphasizes that the court in order to establish all the circumstances of the criminal offense is a participant in the formation of evidence. The court, under certain circumstances, on its own initiative, has the right and is obliged to take measures to obtain new and verify the available evidence in order to overcome doubts, to obtain reliable knowledge necessary for making a well-founded decision. The activity of the court in proving is divided into imperative, which includes mandatory actions provided by law, and dispositive, when the actions are carried out at the discretion of the court. Dispositive activity can be passive or active, which is carried out on the initiative of the court and aimed at forming new evidence.

GENDER BASED CYBER VIOLENCE IN THE LIGHT OF THE PRACTICE OF THE EUROPEAN COURT OF HUMAN RIGHTS

Viktoriia Rufanova

Candidate of Law, Associate Professor, Senior Lecturer at the Department of Criminal Law and Criminology
Dnipropetrovsk State University of Internal Affairs (Dnipro, Ukraine)
ORCID ID: 0000-0002-1125-6277
Anotation. The article analyzes the content of the cases of the European Court of Human Rights on gender-based cyberbullying against women. The study of the case law of the European Court of Human Rights allowed us to understand the trends in the development of case law; to clarify the essence of cyberbullying and to formulate a theoretical model for responding to such cases, as well as to identify vectors for improving domestic investigative and judicial practice in the fair and effective investigation and consideration of cases of gender-based cyberbullying against women. The specifics of committing gender-based cyberbullying and the methods of committing it will be hidden because it is difficult to detect and investigate. It is a common practice among law enforcement and judicial officials to have a “non-serious” attitude to cases in this category and, accordingly, a reluctance to consider them.
Keywords: The article analyzes the content of the cases of the European Court of Human Rights on gender-based cyberbullying against women. The study of the case law of the European Court of Human Rights allowed us to understand the trends in the development of case law; to clarify the essence of cyberbullying and to formulate a theoretical model for responding to such cases, as well as to identify vectors for improving domestic investigative and judicial practice in the fair and effective investigation and consideration of cases of gender-based cyberbullying against women. The specifics of committing gender-based cyberbullying and the methods of committing it will be hidden because it is difficult to detect and investigate. It is a common practice among law enforcement and judicial officials to have a “non-serious” attitude to cases in this category and, accordingly, a reluctance to consider them.

STATE OF LEGISLATIVE REGULATION OF TAXATION OF INDIVIDUALS WHO CARRY OUT INDEPENDENT PROFESSIONAL ACTIVITY

Anastasiya Sazonova

Assistant to the judge
Administrative Court of Cassation of Ukraine (Kyiv, Ukraine)
ORCID ID: 0000-0002-6542-3309
Anotation. The article is devoted to the study of the state of legislative regulation of taxation of individuals engaged in independent professional activity. The combination of this category of persons and entrepreneurs under the common definition of “self-employed persons” causes difficulties in determining their tax and legal status. The bills on the tax status of self-employed persons mainly leads to the unification of the tax status of all categories of self-employed. This approach is not justified in terms of tax for the persons engaged in independent professional activity, because instead of unconditional unification, they need to be separated from the other self-employed persons. Such separation should not be an obstacle to reducing the tax burden and simplifying tax procedures, so the prospect of improving participation in tax relations of individuals engaged in independent professional activities is seen primarily in the introduction of a special tax regime for them.
Keywords: The article is devoted to the study of the state of legislative regulation of taxation of individuals engaged in independent professional activity. The combination of this category of persons and entrepreneurs under the common definition of “self-employed persons” causes difficulties in determining their tax and legal status. The bills on the tax status of self-employed persons mainly leads to the unification of the tax status of all categories of self-employed. This approach is not justified in terms of tax for the persons engaged in independent professional activity, because instead of unconditional unification, they need to be separated from the other self-employed persons. Such separation should not be an obstacle to reducing the tax burden and simplifying tax procedures, so the prospect of improving participation in tax relations of individuals engaged in independent professional activities is seen primarily in the introduction of a special tax regime for them.

SUBJECTS OF PUBLIC CONTROL OVER THE ACTIVITIES OF SPECIALIZED ANTI-CORRUPTION BODIES AND THEIR LEGAL STATUS

Sergey Saranov

Postgraduate Student of the Department of Public Administration
National Academy of Internal Affairs
ORCID ID: 0000-0002-7174-0260
Anotation. The article is devoted to the study of the legal status of subjects of public control over the activities of specialized anti-corruption bodies. It is noted that today in Ukraine the most effective and efficient of all methods of control is public control. It is established that the subjects of public control have a number of features: first, its subjects are a large number of participants who exercise this type of control in a particular area of government; secondly, each activity of state bodies is subject to control by several subjects of this control at the same time, not including the participation of each citizen interested in it. The definition of “subjects of public control” – participants in legal relations and civil society institutions that exercise legal forms of control over the activities of public authorities and their officials and employees with the application in case of non-compliance or improper compliance with anti-corruption legislation.
Keywords: The article is devoted to the study of the legal status of subjects of public control over the activities of specialized anti-corruption bodies. It is noted that today in Ukraine the most effective and efficient of all methods of control is public control. It is established that the subjects of public control have a number of features: first, its subjects are a large number of participants who exercise this type of control in a particular area of government; secondly, each activity of state bodies is subject to control by several subjects of this control at the same time, not including the participation of each citizen interested in it. The definition of “subjects of public control” – participants in legal relations and civil society institutions that exercise legal forms of control over the activities of public authorities and their officials and employees with the application in case of non-compliance or improper compliance with anti-corruption legislation.

PERFORMANCE OF SOCIALLY DANGEROUS ACTIONS BY PERSONS WITH DISORDERS OF MENTAL ACTIVITY. THEORETICAL FUNDAMENTALS AND PRACTICAL ASPECTS OF JUDICIAL PRACTICE

Andriy Tkach

Prosecutor
Pechersk District Prosecutor's Office of Kyiv (Kyiv, Ukraine)
ORCID ID: 0000-0001-9125-4821
Anotation. The materials of criminal proceedings, medical documentation and court decisions on the application of coercive measures of a medical nature were studied. It was established that in most cases the reasons and conditions for committing socially dangerous acts by patients with mental disorders were the lack of timely self-treatment or treatment of close relatives by psychiatrists and untimely placement of these patients for involuntary treatment in a psychiatric institution; the presence of external stimuli that contributed to the commission of socially dangerous acts (conflicts with close relatives, neighbors, bystanders, law enforcement agencies, correspondence on social networks in groups with people with mental disorders and replicate similar delusions); a sharp exacerbation of mental states on the background of alcohol, drugs or other psychoactive substances, etc. As a result, the author came to the conclusion of creating a Unified Register of Mentally Ill Patients and combining the efforts of physicians and law enforcement agencies to monitor the condition of this vulnerable category in order to prevent socially dangerous acts.
Keywords: The materials of criminal proceedings, medical documentation and court decisions on the application of coercive measures of a medical nature were studied. It was established that in most cases the reasons and conditions for committing socially dangerous acts by patients with mental disorders were the lack of timely self-treatment or treatment of close relatives by psychiatrists and untimely placement of these patients for involuntary treatment in a psychiatric institution; the presence of external stimuli that contributed to the commission of socially dangerous acts (conflicts with close relatives, neighbors, bystanders, law enforcement agencies, correspondence on social networks in groups with people with mental disorders and replicate similar delusions); a sharp exacerbation of mental states on the background of alcohol, drugs or other psychoactive substances, etc. As a result, the author came to the conclusion of creating a Unified Register of Mentally Ill Patients and combining the efforts of physicians and law enforcement agencies to monitor the condition of this vulnerable category in order to prevent socially dangerous acts.

REGARDING THE POWERS OF THE COURT TO EXERCISE REQUALIFICATION OF STATED CLAIMS

Maryna Us

PhD in Law, Associate Professor at the Department of Civil Law
Yaroslav Mudryi National Law University (Kharkiv, Ukraine)
ORCID ID: 0000-0003-0550-9757
Anotation. The article deals with the question of how the court should act in case the plaintiff chooses an inappropriate method of protection: self-reclassify the claims with reference to the application of the principle of “ura novit curia” and satisfy the claim or deny the claims due to improper choice of the plaintiff. The author presents a number of arguments in favor of the fact that the reclassification of the claims filed by the court is inadmissible (at least based on the state of modern procedural law). In this case, the ancient Roman principle of “ura novit curia” should be interpreted as follows: rejecting the claim in connection with the choice of the plaintiff’s improper method of protection, the court applies the rules of discretion, regardless of the arguments of the parties.
Keywords: The article deals with the question of how the court should act in case the plaintiff chooses an inappropriate method of protection: self-reclassify the claims with reference to the application of the principle of “ura novit curia” and satisfy the claim or deny the claims due to improper choice of the plaintiff. The author presents a number of arguments in favor of the fact that the reclassification of the claims filed by the court is inadmissible (at least based on the state of modern procedural law). In this case, the ancient Roman principle of “ura novit curia” should be interpreted as follows: rejecting the claim in connection with the choice of the plaintiff’s improper method of protection, the court applies the rules of discretion, regardless of the arguments of the parties.

FALSIFICATION OF ELECTORAL DOCUMENTS: CRIMINAL AND LEGAL ANALYSIS OF OBJECTIVE SIGNS

Pavlo Chernenko

Postgraduate Student at Doctoral and Postgraduate Studies
Dnipropetrovsk State University of Internal Affairs (Dnipro, Ukraine)
ORCID ID: 0000-0003-0151-3111
Anotation. The scientific article is devoted to the criminal-legal analysis of objective signs of falsification of election documents. The study emphasizes that in accordance with the current criminal legislation of Ukraine, criminal liability for falsification of election documents is provided in the following articles of the Criminal Code of Ukraine – 158, 158-1, 158-2, and 158-3. Attention is drawn to the fact that all these criminal law norms, even though they are united by a single generic object, have their own direct object. The understanding and content of the subject of the criminal offense, which takes place in case of falsification of election documents, is analyzed. It is noted that a socially dangerous act, as the only obligatory sign of the objective side of falsification of election documents, is provided by the legislator in the form of active action. Attention is drawn to the fact that the correct criminal-legal analysis of the features of the components of criminal offenses is not negative and relevant in the implementation of effective counteraction to this negative criminalillegal phenomenon.
Keywords: The scientific article is devoted to the criminal-legal analysis of objective signs of falsification of election documents. The study emphasizes that in accordance with the current criminal legislation of Ukraine, criminal liability for falsification of election documents is provided in the following articles of the Criminal Code of Ukraine – 158, 158-1, 158-2, and 158-3. Attention is drawn to the fact that all these criminal law norms, even though they are united by a single generic object, have their own direct object. The understanding and content of the subject of the criminal offense, which takes place in case of falsification of election documents, is analyzed. It is noted that a socially dangerous act, as the only obligatory sign of the objective side of falsification of election documents, is provided by the legislator in the form of active action. Attention is drawn to the fact that the correct criminal-legal analysis of the features of the components of criminal offenses is not negative and relevant in the implementation of effective counteraction to this negative criminalillegal phenomenon.

CONCILIATION PROCEDURES IN CIVIL JUDICIARY: A REVIEW OF CONCEPTUAL VIEWS AND NOVELS OF LEGISLATION

Mykola Shapoval

Postgraduate student
Sumy National Agrarian University (Sumy, Ukraine)
ORCID ID: 0000-0002-8253-9223
Anotation. The article is devoted to the analysis of conciliation procedures in the civil process of Ukraine. The concepts and features of the conciliation procedure are considered, as well as scientific approaches to the classification of conciliation procedures. Under conciliation procedures it is proposed to understand legal procedures, namely consistent actions carried out with the aim of achieving a certain legal result. The construction of “settlement of a dispute with the participation of a judge” is considered in view of the norms of civil procedural legislation. This institution is analysed in terms of its place in the structure of civil proceedings, in particular, it is concluded that it should be attributed to separate conciliation proceedings. In addition, a general description of the settlement of the dispute with the participation of a judge is provided, its elements and stages of implementation are determined. General provisions on the subject composition, procedural obligations of the court and the results of such conciliation procedure are defined. It is determined that despite the controversial thoughts about procedure of dispute settlement with the participation of a judge, this is the first step towards the legislative design of conciliation procedures and the expansion of the functions of civil proceedings.
Keywords: The article is devoted to the analysis of conciliation procedures in the civil process of Ukraine. The concepts and features of the conciliation procedure are considered, as well as scientific approaches to the classification of conciliation procedures. Under conciliation procedures it is proposed to understand legal procedures, namely consistent actions carried out with the aim of achieving a certain legal result. The construction of “settlement of a dispute with the participation of a judge” is considered in view of the norms of civil procedural legislation. This institution is analysed in terms of its place in the structure of civil proceedings, in particular, it is concluded that it should be attributed to separate conciliation proceedings. In addition, a general description of the settlement of the dispute with the participation of a judge is provided, its elements and stages of implementation are determined. General provisions on the subject composition, procedural obligations of the court and the results of such conciliation procedure are defined. It is determined that despite the controversial thoughts about procedure of dispute settlement with the participation of a judge, this is the first step towards the legislative design of conciliation procedures and the expansion of the functions of civil proceedings.

LEGAL STATUS OF SPECIAL SUBJECTS OF FISCAL CONTROL IN UKRAINE

Tatyana Tatarova

associate professor of the department of public management and administration National academy of internal affairs, candidate of legal sciences (Kyiv, Ukraine)
ORCID ID: 0000-0002-9575-7940
Anotation. The existence of a modern state is accompanied by the implementation of a system of various measures to ensure state mechanisms and needs. One of the directions of such provision, which plays an extremely important role in the modern world, is the system of financial provision of state power and social protection. Finances in our time determine the level of development of the country, open new areas of development of science, technology, economy, social protection and security of the state and its citizens. The state's ability to fully implement state functions also depends on the financial capabilities of one or another authority. To maintain the appropriate level of financial support, there are financial mechanisms and tools with which the state fills the budgets of various levels. Such mechanisms include one of the types of financial activity of the state - the taxation system. State management in the field provides for a system of subjects, it is carried out. Thus, all subjects of individual spheres of state administration can be classified according to the specialization of their activities into general (those that indirectly implement tasks in a certain sphere) and special (implementation of tasks in this sphere for which is a priority, main goal).
Keywords: The existence of a modern state is accompanied by the implementation of a system of various measures to ensure state mechanisms and needs. One of the directions of such provision, which plays an extremely important role in the modern world, is the system of financial provision of state power and social protection. Finances in our time determine the level of development of the country, open new areas of development of science, technology, economy, social protection and security of the state and its citizens. The state's ability to fully implement state functions also depends on the financial capabilities of one or another authority. To maintain the appropriate level of financial support, there are financial mechanisms and tools with which the state fills the budgets of various levels. Such mechanisms include one of the types of financial activity of the state - the taxation system. State management in the field provides for a system of subjects, it is carried out. Thus, all subjects of individual spheres of state administration can be classified according to the specialization of their activities into general (those that indirectly implement tasks in a certain sphere) and special (implementation of tasks in this sphere for which is a priority, main goal).