The article aims to develop a correct understanding of the essence and implications of the basic principles and legal provisions governing tax matters, as well as to form an insight into their evolutionary transformations on the basis of the exchange of relevant best practices between Ukraine and other countries. Relying on methods of comparative review, as well as methods of systematic review and standard techniques of text analysis, the author covers theoretical and practical issues related to the balanced combination of literal and intentional interpretation of tax legislation provisions, in dubio pro tributario in the interpretation of tax laws and question of reasonable cause and good faith of taxpayers. It is noted, in particular, that common law countries and continental legal systems are united by a tendency towards a balanced combination of literal and purposive interpretation. It is emphasized in the conclusions that, along with the literal wording of tax law provisions, the purpose of their introduction and the general principles of tax law are taken into account. Moreover, in some countries, reference to the intention of the legislators is even allowed.
The purpose of the article was to determine the peculiarities of the legal norms concerning the form of the contract in the law of the European Union EU. For this purpose, the following methods were used: special-legal, analysis and synthesis, inductive, systemic, generalization, forecasting and comparative. The authors insist on the need to rethink conventional law through the prism of European contract law. Attention was paid to the desirability of refusing to regulate issues related to the form of the contract, without dividing into certain requirements for the form of contracts. It is emphasized that “soft law” acts themselves require in some cases a certain formality (for example, a written form on a durable medium) for a specific legal act, and national laws often require a written form or other formalities. Especially with regard to specific objects, in particular land and other real estate. Unilateral gift obligations and consumer contracts are cited as examples of restrictions to the requirements for the free choice of the form of the contract. It concludes by arguing for the importance of rethinking national approaches to understanding contract form and its legal simplification.
The main objective of the article was to study the characteristics of the legal transformation of the contents and forms of education under the pressure of the COVID-19 pandemic. The research methodology was based on the dialectical, systemic and institutional approach. Legal provision and public policy in the field of education and science play a decisive role in ensuring the development of human capital and, at the same time, the achievement of economic benefits through stable economic growth, social and individual well-being, future prosperity and quality of life, all of which have an impact on legal awareness. It is concluded that achieving these objectives requires policy initiatives, long-term investments and effective management decisions, especially in the face of the effects of COVID-19. As a result of the study, the main characteristics and mechanisms of the phenomenon of legal transformation of the contents and forms of education under the pressure of the COVID-19 pandemic were investigated.
The purpose of this essay is to analyze the role of educational policies regarding artificial intelligence and the ethical implications of this discussion. The theoretical conceptualization of artificial intelligence, which emphasizes the ability of machines to perform tasks that, through algorithms, can simulate human activity. Educational policies regarding the use of artificial intelligence, which, although they do not have an international framework for action, the guidelines issued by international organizations point to the inclusive and equitable use of these technologies, with a view to consolidating education, minimizing social inequalities and achieving the best possible performance. The ethical dilemmas raised by AI, including loss of privacy, underlying commercial and political interests, widening social gaps, exclusion and the continuing fear of the emergence of digital surveillance. The method used for the elaboration of the research was documentary exploration. It is concluded that it is urgent to implement educational policies in accordance with the demands of the digital society, aiming at strengthening education.
This scientific article is devoted to the identification of current problems of legislative regulation of priority areas of innovative activity in Ukraine and development of proposals for their solution. It emphasized the need for rapid development of the state program of objectives for forecasting the scientific, technological and innovative development of Ukraine for 2023-2032, which will contribute to the formation of financial opportunities for the development of the national innovation system. Arguments are given that increasing the level of innovative development of Ukraine in the war and post-war period will contribute to: simplification of review and agreement procedures; aligning the content of legislative acts regulating the determination of priority areas of innovative activity; operational development of the state target program, which would determine the most promising directions for the development of scientific, technological and innovative activities. The obtained results allow us to conclude on the expediency of deploying a single national strategy for the development of innovative activity, which would allow clearly defining its objectives, priorities, resources, mechanisms of implementation and control, etc., as well as the "Strategic plan for overcoming the economic crisis in Ukraine for 2023-2025".
The article is devoted to the study of mediation as one of the ways of implementing the concept of restorative justice. It is determined a change of view on justice and consideration of the possibilities of the mediation method in the resolution of legal conflicts. In order to achieve this objective, a philosophical and scientific methodology was implemented. It emphasizes the importance of mediation, which consists in the effective resolution of the legal conflict of the parties, determines the need to study the prospects of further improvement of the specified procedure in Ukraine, taking into account the leading world practices. On the basis of the analysis of the provisions of the current legislation, it has been shown the expediency of making appropriate changes in the Law of Ukraine «On Mediation». It is concluded that for the development of mediation as a form of protection of the rights and legitimate interests of a person, it is necessary to make certain changes in the wording of the Law of Ukraine «On Mediation», in particular, to define normatively the provisions concerning the conformity of the mediation procedure with the principle of the rule of law.
The development of legal science in Ukraine is connected with the processes of reform of society oriented to European values and standards of human rights. The most important among them are life and human health, which are related to the realization of patients’ rights in the health sector. In this context, the purpose of the article was to analyze the status and prospects of the legal regulation of the institution of patient advance directives, in terms of the methods of medical intervention for the future. The research methods used were: systems analysis, comparative and legal analysis, formal and logical method, prognosis. In the conclusions, the authors have offered civil means, which should create new opportunities for the exercise of subjective rights of patients during the provision of medical care. Finally, suggestions have been made for draft normative acts on improvement of legal regulation of the health care sector of Ukraine in accordance with European legal norms.
The aim of the research was to analyze the psychological portrait of a contemporary political leader, using the examples of U.S. Presidents J. Biden and D. Trump. All indications are that J. Biden is characterized by logic, moderation and a focus on cooperation with others. D. Trump is driven by emotions and is an impulsive leader. J. Biden is pedantic with details and motivates to cooperate. D. Trump actively used social networks, especially X, to communicate with the public. He is characterized by emotion-colored statements that echo and attract public attention. The following methods were used in the research: biographical source analysis, content analysis, comparative analysis of documents and policy decisions, meta-analysis and case studies. By way of conclusion the research revealed important differences in the personal characteristics and leadership style of J. Biden and D. Trump. J. Biden is shown as a leader capable of achieving consensus, willing to compromise and cooperate with different stakeholders. On the other hand, D. Trump is characterized by a more individualistic approach focused on strengthening and legitimizing his own position of power.
The aim of the research is the historical and legal characteristics of the main scientific concepts of the origin of the state. The opinions of scientists were analyzed and a conclusion was made about the variety of concepts related to the emergence and formation of the state. It was shown that the main concepts (theories) of the origin of the state include: theological, organic, patriarchal, psychological, class, violence theory, oligarchic, racial, cosmic, etc. The following methods were used in the research: analysis of biographical sources, synthesis, deduction, comparative analysis and meta-analysis, etc. It was concluded that in modern legal science there are various theories explaining the process of the emergence of the state from different positions. The list of scientific concepts we considered is not exhaustive, but with the development of legal science it can be expanded and supplemented with new content. Having considered the main theories of the origin of the state, we can come to the conclusion that it is impossible to state unequivocally which of these theories is absolutely correct. Each of the theories deserves attention and affection, each of them has its positive and rational points.
The main objective of the article is the study of competence formation in higher education through the development of the individual's legal awareness. The process of the research involved the use of methods of analysis of the main aspects of competence formation in an institution of higher education. Legal consciousness is one of the most important forms of a person's consciousness, along with political consciousness, morality, art, religion, science and philosophy. For sustainable existence and development, it is not enough to expect everyone to behave correctly. There must be trust, which is created by the legal system, consisting of binding laws, rules and principles in force, which regulate the rights and obligations of citizens. As a result, the key aspects of competence formation in higher education through the development of legal awareness were characterized. The authors conclude that the ability to comply with the requirements of law and morality, should be considered as a product of the conscious attitude of adolescents towards the recognition of their civic duty and compliance with legal norms.
The purpose of the article was to determine the specific features of public control over the activities of certain law enforcement agencies and to develop suggestions for their improvement. The methodological basis of the research is general scientific (method of philosophical dialectics, etc.) and special legal methods of cognition (systemic, theoretical and legal, formal and dogmatic, comparative, state modeling method, etc.) The authors have developed their own definition of the concept of public control over the activities of law enforcement agencies. In the conclusions it has been offered to develop and approve the Law of Ukraine «On public control over the activities of law enforcement and supervisory bodies», which would systematize all forms of public control provided for in the Ukrainian legislation. Finally, suggestions have been developed for the introduction of positive international experiences of public control over the activities of law enforcement agencies in various countries.
The paper discusses some emerging issues of criminal liability for assaults against public officials in various jurisdictions. Emphasis is placed both on the comparative approach to analyzing the relevant criminal statutes and on the specific legal framework for the protection of the life and health of law enforcement officers. Based on the provisions of statutory criminal law and the case law of several countries, it is shown that the life, health and property of law enforcement officers enjoy a higher level of protection. This is explained by the fact that such persons are direct representatives of the state, perform their duties in public, remain under public scrutiny and, therefore, may become an easier target for assault crimes. In the conclusions of the research, it has been argued that the determination of the legal grounds, scope and limits of protection of public officials by criminal law should be carried out at the national level (or state level in a federal jurisdiction), based on the orientations and principles of the domestic criminal law policy and program of a given nation.
Peru is going through a political juncture that, although difficult, manages to include the fight against corruption in the public agenda. Today, more than ever, citizens see corruption as one of the country’s biggest problems. The fight against corruption involves the whole country and must be carried out in a dynamic manner, since corruption mechanisms continue to develop and become more complex. The objective of this research work is to determine the incidence of the Specific Control Service for Acts with Presumed Irregularities: a prompt and focused subsequent control in the accountability of officials in the local governments of the province of Tacna. The research methodology is of qualitative approach, non-experimental design, exploratory level and documentary type. The population consists of 18 reports of control actions in the modality of “Specific Control Service of Presumably Irregular Acts”, the technique is documentary analysis, and the instrument is an analysis guide. It is concluded the identification of economic damages, to which correspond the financial losses in and possible civil, criminal and administrative responsibilities were identified in 130 officials and public servants.
The aim of the research was to make known the administrative and legal status of the subjects of public administration in the field of counter-terrorism. It was found that a rather clear and logical structure of state bodies in the field of organization and coordination of the fight against terrorism has been created in Ukraine. The system of anti-terrorist entities is a set of specific, legally defined institutions that interact with the aim of preventing, detecting, stopping and minimizing the consequences of terrorist activities. The following methods were used in the research: analysis of biographical sources, synthesis, deduction, comparative analysis and meta-analysis, etc. In the conclusions it has been established that the President of Ukraine, the Verkhovna Rada and the Cabinet of Ministers are the key actors in the fight against terrorism in the system of higher authorities. The defining areas of action of the President of Ukraine in the sphere of counter-terrorism, are the activities aimed at regulatory and legal support of counter-terrorism in Ukraine, which implies: creation, liquidation, reorganization and management of relevant counter-terrorism entities.
The aim of the research was to study the norms of the current Ukrainian and international legislation, the positions of scientists, educational and reference literature, as well as statistical data, to determine the legal position of the National Police as a subject of prevention and countermeasures against families’ victims of violence. In its basic content the article discloses the legal position of the National Police as a subject of prevention and action against domestic violence, performing preventive, police and human rights protection functions. In this context, it was determined that the National Police, as a public authority, implements special measures to prevent and counteract domestic violence, applying, if necessary, administrative coercive measures against offenders. The methodological basis of the research was the comparative legal and systemic analysis, the formal legal method, the method of interpretation, the hermeneutic method, as well as the methods of analysis and synthesis. As a conclusion it is noted that an important aspect of improving the activities of the National Police in Ukraine is to build confidence in the affected families, who are afraid to report the facts of domestic violence for fear of condemnation from the society.
Based on personal participation in the special border operation "Polissia", the author's team analyzed the actions of the Ukrainian government in response to the potential risks of the migration crisis on the Ukrainian-Belarusian border in 2021. The experience of migration crisis response of the EU member states (Poland, Lithuania, Latvia) in 2021 was analyzed, as well as the experience of migration crisis response in previous years (Balkan route). Proposals for improving organizational aspects of conducting special border operations in order to overcome migration crises at the state border have been substantiated. In addition, a methodology has been developed that allows detecting the changes of the situation in the border zone of national security, determining the time periods of increase (decrease) of the degree of aggravation, forecasting the time period of transition of the situation from the level of "aggravation" to the level of "threat". In the conclusions it is proposed to develop a concept paper in the form of a strategy for the security and stability of state borders, which will include ways of solving the material and technical problems of the State Border Guard Service of Ukraine.
The article analyzes modern terrorist threats in the context of military operations on the territory of Ukraine, which are associated not only with terrorist attacks on critical infrastructure facilities, but also with the active use of financial assets, the latest technologies and innovative financial instruments. An analysis of the concepts of «military terrorism», «financing of terrorism», as well as of the Ukrainian system of combating the legalization of proceeds of crime, financing of terrorism, was carried out, which allowed to identify and assess the main trends and directions of development of such countermeasures, to indicate the existing shortcomings and develop mechanisms for improving the analyzed system at the local and international level. A conclusion was reached on the need to strengthen interdepartmental and interstate cooperation, to establish links between regional anti-terrorist structures of law enforcement and special services, and to use units and units of the armed forces in the fight against military terrorism.
This article identifies the foundations of Pope Francis' vision or position on the invasion of the Russian Federation into Ukraine and, at the same time, establishes its correspondence with the doctrinal principles of the Catholic Church. The methodology responds to the qualitative research approach, in this sense, theoretical and analytical tools were used and combined, such as: hermeneutics and documentary research techniques. We proceeded to an exhaustive analysis of all the Pope's public interventions during a period of one year from February 24, 2022, and compared his position with the doctrinal position of the Catholic Church. It is concluded that the Pope's speech has been equivocal in some of its formulations, but doctrinally attached to the dictates of the Church.
This study analyzes the peculiarities of the formation of modern civil legislation and peculiarities of its application in Ukraine, during the period of martial law. With the help of philosophical, general scientific and special legal methods and approaches, the legal nature of civil legal relations, the dynamics of their development and the mechanism of regulation under the conditions of a special legal regime were investigated. The expediency of showing a separate section in the Civil Code of Ukraine, which would contain temporary provisions providing legal guarantees for the period of war, for the implementation and protection of civil rights and interests of a person, additional obligations of the state to protect civil rights and interests, is based on social necessity. In the conclusions it is indicated that there is a scientific need to clarify the concept of updating the civil legislation of Ukraine with the key role of an anthropological approach, as a methodological basis for future recoding, and compliance with the principle of legality, proportionality of restrictions, proper definition of prerequisites for establishing restrictions on civil rights and the correct assessment of the degree of danger of occurrence of relevant circumstances.
The main objective of the article was to study the characteristics of the impact of the war on food security in Ukraine. Ensuring food security is one of the most important aspects of promoting global security, as food consumption is basic in satisfying human needs and underlies the formation of a high level of quality of life of the population. The research methodology involved the use of the documentary method and the application of the dialectical approach. According to the results of the study, it was found that the war has a significant impact on food security in Ukraine. However, the study was limited to analyzing only the food security component. Further research should be devoted to study legal security and the underlying relationship between food security, sovereignty and legal security. It is concluded that the situation with the blockade of Ukrainian food exports indicates that, in the modern globalized world, an aggressor country can use both energy carriers and seizure of nuclear facilities, as well as food, to blackmail the world community, bringing individual countries to the brink of starvation.
