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".
