Central Executive Authorities Research Articles

Procedure for coordination of legislative norms of financial and tax law within the framework of public law regulation

The article explores the peculiarities of harmonizing legislative norms of financial and tax law within the framework of public legal regulation. It is established that the norms of financial and tax law shape the rules for managing the financial system and taxation, contributing to a balance between the state’s needs for financial resources and the preservation of economic stability for citizens and businesses. The demarcation of norms of financial and tax law by the subject of regulation is characterized, emphasizing the common method of legal regulation. It is determined that the norms of financial law regulate budgeting, financial planning, state debt, financial accounting, financial stability, and additional sources of funding. Norms of tax law cover tax rates, tax incentives, tax accounting and reporting, and combating tax evasion. It is noted that due to the common features and subject of legal regulation, conflicts arise between the norms of financial and tax law. It is established that the public legal regulation of conflicts between the norms of financial and tax law involves a systematic and organized process aimed at harmonizing legislative norms and resolving conflicts through the activities of the executive authorities of Ukraine. The competencies of central executive authorities that contribute to the harmonization of norms of financial and tax law are characterized. It is determined that the Cabinet of Ministers of Ukraine, the Ministry of Finance, the State Tax Service, the Ministry of Justice, and the National Bank of Ukraine play a key role in resolving conflicts and coordinating strategies in the financial and tax sectors. It is noted that central executive authorities coordinate and cooperate for systematic conflict management and the achievement of harmony in financial and tax legislation. The efficiency of harmonizing norms of financial and tax law is ensured by creating an Interdepartmental Committee, conducting consultations and discussions, as well as adopting and implementing harmonized subordinate legislative acts. Attention is drawn to the fact that the effectiveness of harmonizing norms of financial and tax law is determined by the efficiency of the procedure for developing harmonized subordinate legislative acts conducted by central executive authorities.

Areas of modernization of the system of training and certification of forensic experts in Ukraine based on the adaptation of foreign experience

Abstract The article is devoted to the study of the existing system of training and certification of forensic experts in Ukraine and to the provision of proposals for its modernization, taking into account the positive experience in the field of forensic science of the USA, Great Britain and some countries of the European Union. In Ukraine, the procedure for the training and certification of forensic experts is determined by ministries and other central executive authorities, which manage state specialized institutions that carry out forensic activities. A study of foreign experience in the training and certification of forensic experts made it possible to identify general and specific elements, sustain the benefits of the implemented measures, and formulate priorities and guidelines. The research resulted in the justification of the need to develop a single regulatory act that would determine the procedure for training, internships and certification of forensic experts, as well as the creation of a single qualification body that would help ensure uniform approaches to determining the qualification of forensic experts working in state specialized forensic institutions, their territorial branches, expert institutions of municipal ownership, and forensic experts who are not employees of these institutions. It is proved that the development and implementation of uniform standards for training forensic experts on the basis of a centralized approach, regardless of where these specialists will work in the future, will help address the problem of training personnel. The author concludes that improving the quality of training, internship and certification of forensic experts requires new approaches to organizational, economic, teaching, methodological and technical provision. The author substantiates the need for fundamentally new forms of activity which will ensure the effectiveness and transparency of the assessment of knowledge by means of modern information technologies in the current reform environment. It is stated that Ukraine should raise the criteria for admission to the profession of a forensic expert. The author specifies the issues that need to be enshrined in law.

Current trends, and features of the development of enogastronomic tourism

Tourism has become an affordable and favorite way for people to relax, and the tourism business has become an influential socio-economic factor. Domestic tourism is at the peak of growth, almost the only way to relax and restore mental health and strength. One of the promising areas for the development of the modern tourism market is enogastronomic tourism, which allows an increase in the number of tourist arrivals, extends the tourist season, improves the image of the region, enriches and differentiates the local tourist product, including wine excursions, tastings, presentations, events, and festivals, which contributes to the development of regions and alternative types of tourism. The publication aims to assess the trends and features of the formation, functioning, and development of enogastronomic tourism in modern realities. The article examines the issues of features and trends in the development and functioning of enogastronomic tourism in modern conditions, defines its essence, and analyzes the history of its origin. An analysis of current trends in developing enogastronomic tourism in Ukraine and the world is carried out. An assessment of the volume of grape cultivation for wine production was carried out. Economic entities' economic activity dynamics by type of economic activity, «Temporary accommodation and catering», have been determined. The concentration of enterprises in the country's restaurant industry has been studied. It is substantiated that each region of our country is distinguished by its originality and uniqueness, various cultural traditions, and characteristics for developing enogastronomic tourism. The features of the development of enogastronomic tourism and the organization of territorial-recreational systems are studied. It is noted that the domestic tourism infrastructure needs to be improved and modernized, which should be addressed both at the regional and national levels. The creation of systematic and comprehensive conditions for the further development and increase of competitiveness of the sphere of enogastronomic tourism is associated with the introduction of innovative models of management of regional tourism development, cooperation of central and local executive authorities, local governments, public and professional organizations, and business structures, active information support and promotion of the national and regional tourism product both domestically and international markets. Keywords: domestic tourism, gastronomic and enogastronomic tourism, traditions, culture, national cuisine.

ДЕЦЕНТРАЛИЗАЦИЯ СИСТЕМЫ ГОСУДАРСТВЕННОГО УПРАВЛЕНИЯ В УНИТАРНЫХ И ФЕДЕРАТИВНЫХ ГОСУДАРСТВАХ: СРАВНИТЕЛЬНО-ПРАВОВОЙ АНАЛИЗ

The article provides a comparative legal analysis of the process of decentralization of the public administration system in unitary and federal states and also reveals its role in increasing the efficiency of local government authorities. The concepts of a unitary and federal state are revealed, as well as the relationship between central government bodies and local executive authorities, taking into account the administrative-territorial division of the state. The development of the institution of decentralization in Anglo-Saxon and continental systems of law is analyzed. The economic and social factors that influence the effectiveness of decentralization of the public administration system in unitary and federal states are revealed. The principles of decentralization of the public administration system and the prerequisites and reasons for the transfer of powers to local government bodies are analyzed, taking into account the unitary and federal administrative-territorial divisions. The development of the institution of decentralization in countries such as France, Japan, Italy, the USA, Canada, and Germany is regulated in detail.

Булінг і мобінг (цькування) як різновиди насильницьких посягань на фізичну особу

The article analyzes theoretical provisions, existing legal acts that regulate relations related to the application of administrative responsibility for committing bullying or mobbing (harassment). In particular, it was found out that a broad list of violent acts, which manifest themselves in the form of bullying and mobbing (harassment), is enshrined in Articles 173-4, 173-5 of the Code of Ukraine on Administrative Offenses. Among various manifestations of violence, the aggressive behavior of a person who commits violent acts against another person is noted. Taking into account the relevance of the protection of administrative and legal relations, which are violated in the form of bullying or mobbing, the characteristics of these terms are considered and their types are distinguished. In addition, the signs that characterize administrative responsibility for committing harassment have been determined. It is noted that police officers have the authority to draw up a report on bullying (Art. 255 of the Code of Ukraine on Administrative Offenses), the case is reviewed and a decision is made by the court (Art. 221 of the Code of Ukraine on Administrative Offenses). Protocols about the fact of committing mobbing according to Art. 230-1 of the Code of Ukraine on Administrative Offenses, officials authorized by the head of the central executive authority, which implements state policy on the supervision and control of compliance with labor legislation, as well as sub-departmental review of mobbing cases, have the right to make and make decisions on them court (Art. 221 of the Code of Ukraine on Administrative Offenses). It is emphasized that subjects who commit violent acts or inaction in the form of bullying or mobbing can be conditionally systematized into certain groups. It is noted that distinguishing between violent and non-violent actions, which are carried out in the form of harassment during their legal qualification, is a rather difficult task. Harmful consequences must occur in order to qualify as illegal acts that are committed through harassment. Designation of non-violent actions should indicate not only the existence of relevant actions, but also the subjective attitude of the person who commits them to such actions. The relationship between types of administrative fines and sanctions for committing bullying/mobbing was analyzed.

ЕФЕКТИВНІСТЬ ПРОВЕДЕННЯ ДЕРЖАВНИХ ФІНАНСОВИХ АУДИТІВ В УМОВАХ ВІЙНИ

In the context of transformational changes, there is a growing need for a deeper study of the theoretical and methodological foundations of state financial control, its constituent forms and types, taking into account positive experience from foreign countries in its organization and effective implementation. Improvement of approaches to determining the strategic directions of state financial control by the central state authorities in the medium term is an expedient step that will improve the efficiency of management of the system of public finance in war conditions. The development of public relations, integration processes and the reform of the control system determine the new requirements for the organization and conduct of state control in the management of budget resources. That is why the emphasis of control powers in the public administration sector, especially on budget resources, creates the need for careful study of the category. At the same time, it is important to establish appropriate institutional principles for the organization of the state financial control system by the central executive authorities as well as to determine the directions for further development of its components in the context of a fullscale invasion. Improving the system of state financial control is a key issue, taking into account the best experience of countries with developed and transformational economies. Enhancing the capabilities of state financial control requires a more rational use of the potential of regulatory control procedures and identifying ways to increase their effectiveness. This confirms the relevance of the chosen research topic and determines its aim. The article is aimed at revealing the possibilities and prospects for creating new forms and types of state financial audits in those areas where budget resources are used, which will allow efficient and effective use of public finance resources within the framework of implementation of European norms of functioning of the system of state financial control. The article considers the importance of defining clear outlined goals during various forms of state financial audits. The main sources of threat are revealed in those areas where budget resources are used, because if in some departments we use funds with violations, then it is logical that other departments receive less money to solve their main problems. Criteria for selecting the main objectives and sub-objectives of the audit have been developed. The main performance indicators of the State Audit Service of Ukraine in the conditions of war were monitored, data on the Chernivtsi region were considered. The authors proved that the effectiveness and efficiency of control measures are the key issues to a successful future of our country.

National Security and Public Safety: Models of Legal Regulation in Comparative Perspective

The paper addresses some pressing national security and public safety issues in various jurisdictions, including Ukraine. The correlation between two main concepts is emphasized. It is shown that in the modern world risks related to national security and, therefore, also to public security are significant. The approaches to defining the two main components of the state are illustrated and the main elements are pointed out. It is emphasized that today security is one of the key values (rights) for any person and citizen and is generally prescribed in national Constitutions. The provisions of the draft Public Security and Civil Defense Strategy of Ukraine (2021), related to national security and public safety, have been discussed. Finally, the main threats to the security of the community and individual citizens have been outlined and the means to overcome them have been elaborated. In the conclusions, it has been established that the formulation of a security and defense sector perspective model for central executive authorities presents a number of opportunities as well as challenges. Moreover, it is difficult to give a clear and all-encompassing legal definition of the concept of "public security".

Reformation Public Administration in Ukraine in the Context of European Integration: Current State, Problems and Priorities

"The research is focused on the problem of reforming public management in Ukraine. An analysis of the current state of reforming public management in Ukraine has been carried out. It has been substantiated that the reformation of public administration and local self-government should be carried out in accordance with European standards and democratic governance principles. The legal framework for reforming public administration and local self-government has been analyzed. It has been emphasized that the current state of development of Ukrainian legislation in this area requires a critical rethinking of the existing norms, overcoming contradictions and inconsistencies between them and indicates the need to adopt a number of new legislative acts. The analysis of the current state of reforming public management in Ukraine has shown that most public authorities have been formed in independent Ukraine; there were changes in organizing the work of the Cabinet of Ministers of Ukraine, central and local executive authorities, and the system of local self-government bodies; the processes of modernizing the public service are underway; a number of positive steps have been taken towards reforming public administration and local selfgovernment, and the decentralization reform was actively implemented in 2014-2021. The necessity of further optimization of the central executive authorities’ system, modernization of the public service and human resource management, and completion of decentralization processes was emphasized. The main provisions of the Strategy for Public Administration Reform of Ukraine for 2022-2025 and the Concept for Reforming Local Self-Government and Territorial Organization of Power in Ukraine were analyzed, as well as other strategic and conceptual documents adopted in Ukraine for the purpose of implementing public management reform. The theoretical construction of a new model of public management based on European principles and standards has been substantiated. Strategic priorities for reforming public management in Ukraine in the context of European integration have been identified."

Subjects of public law: interpretational aspects of normative provisions of international legal instruments and legislation of Ukraine

The article examines the normative provisions of international legal instruments and national legislation that contain defining aspects of subjects of public law. It is established that the concept of «subject of public law» is closely related to the concepts of «public service,» «public interest,» and others. The analysis of the content of these concepts demonstrates that subjects of public law are endowed with rights and legal obligations aimed at safeguarding, regulating, and ensuring the public interest. The key aspects of the latter are identified in international legal instruments. In particular, the normative provisions of the Universal Declaration of Human Rights indicate that public interest is the aspiration to achieve the common welfare in society. The Charter of the United Nations contains provisions that perceive public interest as the absence of threats to peaceful coexistence of all nations.Based on this basis, public interest is defined as a priority task for states, public authorities, officials, etc., that have societal, state, or international significance and are driven by the necessity to achieve the common welfare of society.It is argued that subjects of public law should include the state as a whole and all state bodies (including those without legal personality) that are integral parts of the state mechanism. They have their own structure defined by law, clearly delineated powers in the exercise of state authority, and also encompass any private law entity that performs the functions of a state body. Public authorities without legal personality include territorial bodies of the central executive authority responsible for implementing state customs policy and central executive authorities responsible for implementing state tax policy. Legal entities of public law are also considered subjects of public law, despite not being part of the executive authority system. The constitutional and legal status of local self-government allows it to be characterized as an independent form of public authority alongside state authority within a territorial community. In addition to the mentioned subjects, other subjects of public law are identified, such as state registrars and subjects of state registration, who are authorized by law to provide administrative services.It is noted that the study of normative legal provisions containing defining aspects of subjects of public law enhances the cognitive possibilities for a systemic understanding of the subjective-substantial component of the national legal system. It contributes to the improvement of the functioning and interaction of public authorities, which is an important factor in building the rule of law and ensuring the rights and freedoms of individuals and citizens.The most significant features of subjects of public law are identified, namely: they are formed in accordance with the norms of public law, their purpose of creation and activity is to ensure the realization of public interest, their establishment and functioning are not dependent on private will and private interests of individuals, they facilitate the implementation of state governance and/or the performance of tasks and functions of the state as envisaged by the Constitution and laws of Ukraine. They are empowered to exercise state authority within the scope of their powers, based on and in the manner prescribed by legislation.Subjects of public law are proposed to be understood as participants in public legal relations that are established in a defined manner by imperative legal norms in order to ensure the realization of public interest.These subjects are endowed with state authority and empowered to engage in socially significant activities to achieve this goal.

MULTI-LEVEL GOVERNANCE IN THE CONTEXT OF THE IMPLEMENTATION OF EUROPEAN POLICIES REGARDING THE DEVELOPMENT OF UKRAINE AT THE SUBNATIONAL LEVEL

The article examines the institutional foundations of the formation and features of the use of the concept of multi-level governance, the determination of methodical approaches to the formation and possibilities of applying an integrated approach to multi-level governance at the subnational level in the context of the implementation of European policies on the development of Ukraine. It has been found that the role of sub-national structures in European politics is becoming increasingly independent and may partially depart from the direct influence and control of national governments. At the same time, regionalization, which took place in a number of leading European countries, ultimately contributed to the decentralization of political power and the transfer of significant powers from the national to the subnational level. The most significant principles of multi-level governance are defined, which should include: transparency and openness of the process of development and adoption of political decisions; compliance with the principles of subsidiarity, inclusiveness and proportionality within this process; comprehensive protection of basic individual rights; development of partnership with the participation of institutions and persons of both public and private law; achieving management efficiency and budgetary balance at all levels of multi-level governance. The principle of partnership in the system of multi-level governance provides for the equality of different levels of power within the European Union, as well as their recognition of mutual democratic legitimacy. The specified principle also provides that the supranational, national and subnational levels of government should develop cooperation, which is carried out on a voluntary and mutually beneficial basis. It is emphasized that the institutional capacity of the governing bodies of the subnational level is the ability of these bodies to effectively, competently and stably perform their functions and powers. This concerns the legal, resource capabilities, competences of the relevant bodies and their ability to coordinate collective actions in the direction of promotion and implementation of public projects and public initiatives that are significant for society. It provides for effective partnership and coordination of relevant bodies, including with government institutions; interdepartmental partnership and coordination; increasing one's own capacity in the field of finance and in the provision of public services in accordance with the principles of subsidiarity and inclusiveness; partnerships and coordination outside the sphere of public administration; as well as audit, evaluation and citizen feedback. Attention is focused on the fact that the consolidation of efforts, that is, the joint interaction of local state authorities and local self-government bodies, is an important condition and at the same time a means of implementing democratic, decentralized management of territories and a condition for proper multi-level governance in the context of the European integration goals and objectives of Ukraine. The implementation of such cooperation will ensure the effectiveness of the mechanism of interaction between executive authorities and local self-government bodies; establish high-quality interaction of local authorities with territorial divisions of central executive authorities; to increase the professional level of employees of local state administrations; regulate the legal status of heads of local executive bodies; to ensure the provision of services to the population of appropriate quality.

International technical assistance to Ukraine: status and prospects

The article is dedicated to monitoring the inflow and utilization of international technical assistance to Ukraine, focusing on assessing the effectiveness of project implementation and the potential for post-war recovery. The article may be of interest to researchers and practitioners in project management, central and local executive authorities, as well as organizations working with international technical assistance. The relevance of the study is determined by the significant increase in foreign aid to the country in 2022-2023 compared to previous years, approximately eightfold. The aim of the work is to critically analyze the effectiveness of international technical assistance utilization and identify ways to improve these procedures. The main research tasks included analyzing the existing system of managing international technical assistance to Ukraine, ethical standards, and visual content policies. Based on the identified problems, suggestions were made to enhance its effectiveness. Methods. A complex set of complementary methods of scientific cognition was used, including methods of decomposition, systematization, and integration; statistical, critical, and comparative analyses. The results of the work include a critical analysis of the coordination system of international technical assistance and its utilization effectiveness, in accordance with Ukraine's normative and legal framework. The article provides statistical data on the volume and dynamics of the growth of international technical assistance to Ukraine from 2010 to 2023, analyzes statistical data on the utilization of funds by Ukrainian recipients by categories. Ethical standards and visual content policies in working with international technical assistance were analyzed. Scientific novelty. The work further develops methodological approaches to substantiating ways to improve the effectiveness of managing international technical assistance in Ukraine. Practical significance lies in improving methodological approaches to working with international technical assistance to ensure efficient resource utilization, sustainable development, loss reduction, compliance with ethical standards and visual content policies, and an increase in the number of successfully implemented projects. The research results can be effectively utilized in the development of a domestic methodology for managing international technical assistance, improving the legal mechanism of planning, mobilization, utilization, monitoring, and efficient functioning of the control system in this field.

Specific issues of harmonizing legislation in the field of copyright protection

The paper discusses the new Law "On Copyright and Related Rights" No. 2811-IX, which came into force on January 1, 2023. The focus of the authors was on the procedure for protecting copyright on the Internet within civil law. In the context of harmonizing Ukrainian legislation with the legislation of the European Union, its regulatory and legal framework, which relates to the topic of the work, has been analyzed, including several directives. The administrative procedure for protecting copyright, which is constantly changing and taking on a more efficient form in Ukrainian realities, has been examined. However, it is not free of drawbacks, as the UKRNOIVI still performs exclusively the powers transferred by the central executive authority and does not have the proper independence compared to its counterparts in other countries. Certain concepts and procedures of copyright have been investigated, including the legal regulation of interactive access as a means of disseminating copyright, which has provided new ways of realizing property rights and opportunities for protecting authors' rights. The scope of the concept of technological protection has also been analyzed, which has been expanded compared to the analogous definition in Law No. 3792-XII. The research carried out in the paper made it possible to define the legal status of the list of subjects who can apply for protection of their rights in jurisdictional order and to expand the list of ways in which such subjects have the right to apply for protection. The way in which Law No. 2811-IX specified the list of copyright infringements has also been investigated. As a result, copyright holders have gained more opportunities to seek protection of their rights in case of unlawful actions by others. The features of the new non-jurisdictional procedure for protecting rights in the field of copyright on the Internet, which became more efficient due to the updating of the conceptual-categorical base of Law 2811-IX, is shown in the possibility of physical persons who are subjects of copyright to file statements without a lawyer, and changes in the deadlines for consideration of the aforementioned statements have been studied. As the result of research conducted by the compensation institute, it was found that it obtained greater detail regarding the subjects and types of compensation, divided into general and special, as well as the amount of compensation collected.

Strategic planning in the sphere of state security as an example problem

This paper examines the problem of legal regulation of strategic planning under current conditions. In this paper authors analyze the documents of strategic planning which have been developed in recent times. The process of strategic planning is development and adoption of the documents as a framework for state authorities` activity as required by Law on National Security of Ukraine (2018). On the basis of previously conducted research it was established that the problem of competences still exists. This problem determines the necessity of further improvement of the legislation. This is caused by the need to reform the system of central executive authorities. The problem of the division of competences and the need for proper organization of state authorities has been examined using an example of the State Security Strategy. Areas for effective planning at the strategic level are proposed, taking into account views on the state security system.

Legal basis for the evidence gathering by the prosecution in criminal proceedings

The article forms the legal basis for the evidence gathering by the prosecution in criminal proceedings. The relevance of the chosen theme is that the evidence gathering by the prosecution in criminal proceedings is regulated by legal acts of the state. However, there are cases when the prosecution violates their separate rules. The determinants are objective and subjective reasons: a significant workload on each law enforcement officer, limited time for making procedural decisions, untimely familiarization with changes in domestic legislation, etc. Such non-compliance with the legal acts of the state may be accompanied by violations of human rights and freedoms, as evidenced by a significant number of complaints filed against Ukraine with the European Court of Human Rights every year. A certain share of the relevant decisions adopted by the European Court of Human Rights in most cases state violations of human rights and freedoms. Therefore, we consider it expedient to form the legal basis for the evidence gathering by the prosecution in criminal proceedings, in order to ensure their correct theoretical understanding and practical application. Accordingly, the purpose of the scientific article is to determine and clarify the legal basis for the collection of evidence by the prosecution in criminal proceedings. Achieving this goal necessitated the following tasks: to analyze both legal acts and works of scholars on this topic, as well as investigative and judicial practice.
 Based on the research conducted, the author has come to the following conclusion: the evidence gathering is regulated not only by the Criminal Procedure Legislation of Ukraine, but also by the decisions of the Constitutional Court of Ukraine, resolutions of the Supreme Court, the case law of the ECHR and departmental legal acts of relevant ministries, central executive authorities and other public authorities with law enforcement functions. The legal basis for the evidence gathering by the prosecution in criminal proceedings is the system of legal acts, a set of decisions of the Constitutional Court of Ukraine, resolutions of the Supreme Court, as well as the practice of the ECHR, which determine the methods, procedure, mechanism for collecting factual data, as well as the powers, functions and tasks of authorized entities during the pre-trial investigation.

Концептуальні засади кадрового забезпечення підрозділів внутрішнього аудиту в центральних органах виконавчої влади

The hostilities and martial law in Ukraine significantly affected the activities of the internal audit units of the central executive authorities. The remote work of the employees of the division and the impossibility of direct interaction with the objects of audits limits the functions of internal audit, but at the same time, its importance in the management of public finances is not lost. New challenges require internal auditors to improve the quality of audits, which directly depends on the quantitative and qualitative composition of internal audit units. The purpose of the article is to develop the conceptual basis for improving the quality of staffing of internal audit units in state authorities. The analysis of staffing and organization of internal audit activities in the main managers of budget funds and their subordinate institutions for 2017-2021 indicates a constant decrease in the number of employees and an increase in the percentage of vacant positions of internal auditors. Such a situation is the result of a number of factors, but the most important of them is the lack of highly qualified, motivated personnel who possess professional competence based on relevant education and practical experience for the proper performance of audit tasks. The article proposes a four-level model of training specialists in the “state internal auditor” profession, which ensures the gradual formation of professional competencies and practical experience, starting from the assimilation of basic theoretical knowledge in higher educational institutions to mandatory certification at the workplace. In order to implement the given proposals, it is important to establish at the legislative level requirements for the educational and professional level of applicants for the position of internal auditor, as well as mandatory requirements for improving their qualifications after enrollment in this position. A study of the currently existing legislative and normative documents on the organization of the activities of the internal audit units of the central authorities shows the absence of any norms that would clearly regulate these issues.

The Experience of Restructuring the Russian National Economy and Management during the First World War

The article analyzes the content and the main ideas of the monograph by I. V. Potkina “On the eve of a catastrophe. The state and the economy of Russia in 1914–1917”, which was brought out by the publishing house “Nestor-Istoriia” in 2022. The presented topic is not among those fully and comprehensively researched by the Russian historiography. Quite a large number of issues related to the transition of the Russian economic system from a peaceful to a military state and the formation of a mobilization model of the economy require additional research. Individual aspects of the formation and development of the military economy have been studied by Russian scholars quite well, but before the publication of this monograph, this problem had not been considered comprehensively. The author of the monograph set a goal to analyze the complex of legislative and administrative documents of the central executive authorities in the field of socio-economic policy and, on this basis, to determine the priority directions by year. The reviewed documents made it possible to show the changes taking place in the sectoral structure of the country’s economy and the management system. The author comes to the conclusion that, despite mistakes and miscalculations, the Imperial government, unlike the Provisional Government, generally managed to cope with the difficulties that arose. This is evidenced by the legislative acts of the government, statistical data of state institutions and public organizations provided by the author. The definition of the main features of the mobilization economic model is innovative.

POLICY OF SOCIAL SECURITY OF COMBATANTS IN FOREIGN COUNTRIES

The article examines foreign models for the formation and implementation of the social security policy for combatants. In the article, based on the analysis of foreign experience, the task of preparing recommendations for improving the domestic state social veteran policy was solved. In the course of the study, a comparative method was used, as well as structural-functional, methods of analysis and synthesis, induction and deduction, modeling, and others. The article illustrates the features of social policy in relation to combatants in countries such as Croatia, South Korea, the United States and Israel, representing veteran social policy in different regions of the planet.
 Foreign experience in the formation and implementation of the social security policy for combatants indicates a variety of models - from the creation of a separate central executive authority - to the functioning of individual units within the defense or social ministries. A joint characteristic of foreign models of veterans' social policy should be recognized as the involvement of local authorities in the implementation of meeting the social needs of combatants on the ground and the widespread introduction of public-private partnership mechanisms. We recognize as excellent characteristics the involvement of the resource potential of the state and the private sector – from concessional lending to activate veteran businesses and social adaptation – to direct financial social payments, which depends on the level of economic development of the state and the focus of social attention on this particular category of the population. This approach provided an opportunity to formulate evidence-based recommendations for improving the national veterans' social policy in two directions: 1) strengthening the institutional capacity of the central executive authority (Ministry of Veterans Affairs of Ukraine) and 2) developing a policy of local communities on social security and stimulating entrepreneurial activity of combatants actions in the prospects of research on this issue, attention is paid to the legislative support of the above-mentioned areas.

Types and incentives for medical tourism in Ukraine

It has been proven that the definition of the concept of tourism does not imply a mandatory border crossing. In this regard, domestic and external medical tourism have been highlighted, each of which is of great importance for the state. Domestic tourism is aimed at providing the state's economy with the necessary labor resources and is a prerequisite for the survival of the state through ensuring the restoration (social reproduction) of the population, while external tourism is aimed at filling the state budget, financial support for medical tourism entities and their employees (primarily highly qualified specialists), popularizing the state and its regions, and facilitating contacts for organizing investments in the tourism, recreation and medical sectors of Ukraine. An analysis of relations between various participants in the field of medical tourism has been carried out and proposals have been made for legal incentives of the development of three main types of medical tourism in Ukraine. These three types of medical tourism have been identified and characterized according to the criteria for determining the goals for the consumers of tourist services: 1) health tourism; 2) classical medical tourism: domestic and external (with the aim of obtaining relatively high-quality and relatively inexpensive medical services); 3) medical tourism related to the birth of a child who will receive Ukrainian citizenship.
 It has been suggested that central and local executive authorities and territorial communities of cities, towns, and villages should more actively use the means of the State's regulatory influence on the activities of business entities as defined in Part 2 of Article 12 “Means of State Regulation of Economic Activity” of the Economic Code of Ukraine, as well as other means not prohibited by law. It has been emphasized the importance of licensing of medical and tour operator activities as a means of the State’s regulatory influence on business entities, which is mainly of a controlling nature, but supports effective entities in the field of medical tourism by removing low-quality and inefficient ones from the market. It has been concluded that it is necessary to develop, adopt and implement a programme to popularize Ukrainian health care institutions; the services they provide; the regions in which these institutions are built or opened, etc.

Methodology of tax consultation in the aspect of activity theory of law-enforcement

Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal science and practice. Therefore, tax consultations act as informational and guarantee tools, through which conditions are created for the taxpayer to properly and consistently exercise his rights and obligations, even in such a rather difficult period of our state's existence.
 It has been proven that cooperation (partnership) in the tax field requires taxpayers to bring to the attention of the tax authorities all the circumstances of their economic activity that are important for taxation. Instead, taxpayers have the opportunity to receive from the tax authorities detailed and proper explanations on the issues of calculating and paying taxes, as well as fair (adequate) taxation and guarantees against prosecution for alleged miscalculations or mistakes made by the tax authorities.
 Individual tax consultation is an explanation of the controlling state authority; provided to the taxpayer regarding the practical use of certain norms of tax and other legislation (the control over compliance with which is entrusted to the controlling state authority); registered in the unified register of individual tax consultations. A general tax consultation is a publication of the position of the central executive state authority regarding the practical use of certain norms of tax and other legislation. This position was formed based on the generalization of individual tax consultations, which are provided by controlling state authorities to taxpayers, and/or in the event of discovering circumstances that indicate the ambiguity of certain norms of such legislation.
 The author defined the guiding principles that underlie the methodological law-making of tax consultation: the principle of demand for tax consultation, the principle of formally defined subject orientation of tax consultation, the principle of priority of generalizing tax consultation, the principle of guaranteeing the interests of the taxpayer, the principle of presumption of legality of the taxpayer's decisions. The results of the use of tax consultation depend on the chosen methodological principles of its formation – necessity, reliability of interpretation of the provisions of the legislation, level of comprehensiveness, degree of persuasiveness, and truthfulness for the addressee – the taxpayer.

Optimization as one of the forms of changes in the system of central executive authorities

Introduction. Optimization of the system of central executive authorities, the implementation dates of which are set for 2018-2021, was provided by the order of the Cabinet of Ministers of Ukraine «On approval of the Concept of optimizing the system of central executive authorities» of December 27, 2017 № 1013-r. Previous processes of optimizing the system of central executive authorities took place in 2010 and 2014. Optimization is one of the forms of changes in the organization and operation of the system of central executive authorities. It has a corresponding purpose, content and features and diff ers from other forms of change («reform», «optimization», «improvement», «modernization», etc.). These terms should not be equated. However, such identifi cation is not uncommon both in the scientifi c literature and in legal acts and practice of public administration. The aim of the article. The aim of the article is to deepen the theoretical foundations of the processes of optimizing the system of central executive authorities that took place in 2010, 2014 and optimizing the system of central executive authorities, which has been going on since 2017 and until now. Results. Optimizing the system of central executive authorities is bringing it to a certain positive level of its functioning. Optimization is the achievement of the maximum allowable value of effi ciency under a stable and high-quality mode of operation of the system. Optimization is a set of measures to increase the effi ciency and eff ectiveness of activities. The terms «optimization» and «reform» are used interchangeably, as part and whole, or even identifi ed. Although each of them contains its own content. The key results of the 2010 optimization were the change of the components of the system of central executive authorities and the consolidation of relevant functions for specifi c types of central executive authorities. The optimization of the system of central executive authorities in 2014 was actually reduced to the formation, liquidation and reorganization of a number of central executive authorities, as well as the assignment of additional functions to certain ministries. Unfortunately, the optimization of the central executive system, which has been going on since 2017, is lagging behind the planned deadlines, in many ministries it is being carried out formally, or it does not meet the goal to be changed. As a result, there is a threat to increase the effi ciency and eff ectiveness of the organization and operation of the system of central executive authorities. Existing terminological inconsistencies and arbitrary choice of form for changes required by the central executive system may be among the reasons for not achieving the expected result of such changes. As well as the processes of optimization, reform of the system of central executive authorities should be preceded by the preparation of a conceptual document that defi nes their purpose, criteria, content, stages and deadlines. Conclusions. The changes required by the system of central executive authorities in the relevant periods of its development must correspond to a certain form of change with its own characteristics (optimization, reform, improvement, modernization, etc.). Changes in the organization and operation of the central executive system in 2010 and current changes are more in line with the form of «reform» of the central executive system than «optimization». The purpose of these processes in diff erent years coincided and was to achieve positive changes in the organization and operation of the system of central executive authorities. The content of the changes and its scope were diff erent – comprehensive changes in 2010 in the organization of the system of central executive authorities and the functions performed by central executive authorities; smaller-scale changes in 2014; strengthening the role of ministries in shaping public policy and depriving them of their inappropriate powers from 2017 to the present. The results of changes in the organization and operation of the central executive system in 2010 in terms of the new species classifi cation of central executive authorities and their functions justify themselves in practice and can be used as basic data to improve the central executive system in modern times. Key words: system of central executive authorities, optimization, reforming, improvement, effi ciency, eff ectiveness.