Peculiarities of legal regulation of certain contractual constructions: legal regulation of contracts in the IT sphere

Abstract

The article is devoted to the analysis of scientific approaches to defining the concept of contracts in the IT sphere. The specifics of the legal regulation of these contracts are revealed. An analysis of the current Ukrainian legislation in this area was carried out. The main issues of contractual regulation of IT relations in Ukraine have been identified. The legal nature of contracts in the field of IT law and methods of legal protection of the relevant institutes are considered.It is noted that the existing legal acts are outdated and irrelevant in our time. Some normative acts are formed as an entrapment to worsen the legal status. Separately, we will consider such an important point as the registration of labour relations in the sphere of IT, since it affects both employers and employees in this field. Some scholars argue that IT contracts should be concluded according to the principle of an employment contract, as this gives employees additional guarantees of rights and minimizes the deterioration of the situation. Also, foreign experience quite often emphasizes that the use of outsourcing, outstaffing, and staff leasing in companies is quite common.This paper contains relevant issues and compares the regulation of these relations at the international level. If attention is focused and this issue is actively implemented at the national level, it will become another source of income for the state budget, which will have a positive effect on the country’s economic situation during the state of war.The subject of the contract is also a particularly significant aspect in this area. It is necessary to define the subject of this contract as thoroughly as possible and to correctly and efficiently distribute intellectual property rights.The difference between a civil law contract and a contract in the informational sphere is considered. Furthermore, the issue of tax planning in this area arises repeatedly. It includes the choice of the system of taxation of IT business in Ukraine, which will directly correspond to the volume and nature of works and services that a certain company is going to dispose.The recent domestic case law on this issues has been analyzed. Court decisions that analyzed the legal nature of the contract itself. Types and subtypes of contracts in the IT sphere and current registration of IT workers are also analyzed.