Harmonization Of Legislation Research Articles

Legal regulation of state and international aid in Ukraine during marital state: challenges for the economy and military production

The article analyzes the legal regulation of state and international aid in Ukraine under martial law starting from March 2022. During the Russian aggression against Ukraine, the system of state and international aid underwent significant transformations. In the conditions of military aggression, compliance with the standard rules for the provision of aid has become almost impossible. Immediately after the start of active hostilities, the Antimonopoly Committee of Ukraine decided to suspend the implementation of the rules regulating state aid. This decision was formalized on 03/07/2022 and provided for the temporary suspension of consideration of new aid notifications, changes to already existing programs, as well as complaints and applications related to state aid. On March 15, 2022, the Verkhovna Rada of Ukraine, in turn, adopted legislative changes that effectively abolished the system of control over state aid during martial law. This decision made it possible to quickly respond to economic challenges without waiting for lengthy administrative procedures. Assistance provided during martial law is automatically considered compatible with applicable law, and providers are exempt from reporting such programs. However, it is important to note that these are temporary measures that were adopted to provide operational support to the economy. The European Union has also adapted its aid rules to support economic sectors affected by the war in Ukraine. The European Commission made changes to the Temporary Crisis Framework, which simplified the provision of aid in the member states of the European Union. Ukraine aims to meet these standards in the future, which has become a key part of its European integration aspirations. While the suspension of aid poses potential risks to the long-term development of the economy, it also opens up opportunities for reform. As early as June 2022, the Ukrainian government adopted a plan to improve aid mechanisms aimed at adapting to European standards. This is an important step on the way to full integration of Ukraine into the legal system of the European Union. To date, the Government of Ukraine and the Antimonopoly Committee of Ukraine continue to work on improving the legislative framework in the field of state and international aid. The new plan, approved by the government, provides for the creation of criteria for assessing the compatibility of state and international aid, monitoring of existing programs and measures to improve aid control. Special attention is paid to the harmonization of legislation with the norms of the European Union, which is provided for by the Association Agreement. Gaps in the current legislation, discovered during martial law, should be used as an incentive to build a sustainable system that will meet European requirements. Despite the difficult circumstances of the war, Ukraine continues to move towards the implementation of European standards in the field of aid, which is an important part of preparations for joining the European Union. The task of the Government of Ukraine and the Antimonopoly Committee of Ukraine is to achieve significant results in this direction by 2025. This will give Ukraine the opportunity not only to restore the economy after the war, but also to ensure the stability of the state support system in the future.

Social Security Protection of Immigrants in Brazil

Objective: The objective of this study is to analyze the social security protection of immigrants in Brazil, focusing on international social security agreements and their effectiveness in ensuring rights comparable to those of Brazilian beneficiaries. Theoretical Framework: The research is based on concepts of social protection, social security rights, and international treaties, emphasizing the relevance of social security agreements as mechanisms to guarantee equitable rights for migrant workers. Method: The methodological approach adopted is exploratory and descriptive, comprising a literature review and documentary analysis of international social security agreements and relevant legislation. Results and Discussion: The results indicate that international agreements play an essential role in the social security protection of immigrants, allowing the totalization of contribution periods and facilitating access to benefits. However, challenges such as legislative harmonization and the simplification of administrative procedures remain, although some agreements satisfactorily address these issues. Research Implications: This research provides insights into the importance of international cooperation to ensure equitable social security protection, highlighting the need for effective practical implementation of agreements and coordination among signatory countries. Originality/Value: This study enriches the literature on social security protection by highlighting the effectiveness and challenges of international social security agreements, offering an analysis that can guide policies and practices for the protection of immigrants in Brazil.

COMPARATIVE STUDY ON THE PROCESS OF CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR IN BRAZIL AND PORTUGAL

The New Institutional Sociology advocates that internal structures and procedures, including accounting, are influenced by external elements, thus organizations and accounting are led to incorporate socially institutionalized practices and procedures. In this sense, we can link the process of convergence to international accounting standards as the incorporation of socially institutionalized practices and procedures. Therefore, researching the challenges that countries have faced helps others to understand the obstacles that the convergence process imposes. Thus, the objective of this research is to verify which were the challenges that influenced the process of convergence to international accounting standards applied to the public sector in Brazil and Portugal. In Brazil, the challenges begin with encouraging greater participation of academia in the subject, from a critical point of view, accompanied by full disclosure, followed by greater adherence of Brazilian standards to international standards, aided by the disclosure of all assets and liabilities on an accrual basis, in addition to withstanding pressures in the political and cultural fields. In Portugal, the challenges begin with encouraging the training of Portuguese accountants who will have to deal with accounting based on principles, followed by the creation of institutional mechanisms that support pressures in the political and cultural fields, investing in the harmonization of local legislation so as to achieve greater comparability, accelerating the use of the SNC-AP in all Portuguese bodies and promoting the necessary accounting adjustments that inform the real value of the assets of the entities involved in the process.

APPLICATION OF EUROPEAN CORPORATE GOVERNANCE PRINCIPLES IN THE PLANNING ACTIVITIES OF POST-WAR UKRAINE'S MULTI-LEVEL CONSUMER CO-OPERATION SYSTEM

The Association Agreement between Ukraine and the EU requires Ukraine to consider the adoption of a European model of corporate governance. The EU has a wealth of experience in the effective management of consumer co-operation, which can inform the development of best practices for Ukraine. The subject of the study is the adaptation and substantiation of the current specifics of the application of European principles of corporate governance in the process of planning the activities of a multi-level system of consumer co-operation in Ukraine. This study employs a range of general scientific methods, including modelling, economic analysis, forecasting, a system approach and synthesis. These methods have been used to develop generalisations and conclusions related to the object of research as a whole, namely the multi-level and multi-sectoral system of consumer co-operation in Ukraine. The objective of this study is to justify the implementation of European principles, mechanisms and tools of corporate governance, based on a comprehensive analysis, with the aim of optimising the planning processes and the development of a multi-level system of consumer co-operation in Ukraine. The fundamental characteristics of co-operative systems have been elucidated, and the principal distinctions between them and corporations have been identified. The functions of the corporate governance system are examined and a conclusion is reached regarding their alignment with the responsibilities and principles of consumer co-operation. The factors that contributed to the success of the development of the consumer co-operation trade sphere in the Soviet period are identified. This study considers the information base for planning the retail turnover of consumer co-operatives in the context of a planned economy. It identifies the main shortcomings and weaknesses of this approach. The principal indicators of activity for consumer co-operatives in Ukraine are examined in the context of their statutory mission. In light of the application of the substitution method, potential indicators of trade turnover for consumer co-operatives, contingent upon collaboration up to the level of 1990, are modelled. It can be concluded that the system of consumer co-operation has not yet fully adapted to the new economic conditions, new legislation and processes of increasing competition in the market, despite the transition to a market economy. In light of the aforementioned circumstances, it is imperative to implement European principles of corporate governance and contemporary international principles governing the advancement of the co-operative movement within the framework of consumer co-operation. The principles of corporate governance, developed by such international organisations as the Organisation for Economic Co-operation and Development, the European Confederation of Shareholder Associations, and the European Bank for Reconstruction and Development, have been subjected to detailed analysis. The evolution of the corporate governance system has been delineated with respect to the consumer co-operation. This trend coincides with the imperative necessity for the consumer co-operation of Ukraine to reform its planned system, which represents a key component of its commitment to more effective management. The necessity for additional harmonisation of Ukrainian co-operative legislation with European legislation has been established. The composition of the information base for the development of indicators of the plan of retail turnover of the consumer society in the modern context is justified. The article's primary conclusions are that the negative trends and the quantitative and qualitative indicators of consumer co-operatives in Ukraine can be halted and improved through the implementation and advancement of institutional co-operative advantages, which are codified by legislation and validated by both domestic and European experience. Consequently, members of consumer societies and potential shareholders must be regarded as a central object and subject of planning, regulation, operational activities and the development of consumer co-operatives. In the context of the implementation of the decentralisation policy in Ukraine, in order to optimise the relations between co-operative enterprises and organisations at the horizontal and vertical levels, it is necessary to plan the development of the co-operative system as a component of regional development. The use of IT technologies will allow automating all operational processes, using the full range of planning forms and methods, and at the same time preserving the scientifically sound principles of consumer co-operation development as a system with the possibility of medium- and long-term planning.

STATE POLICY ON THE PROTECTION OF NATIONAL INTERESTS OF UKRAINE IN THE INTERNET ENVIRONMENT

The article deals with the problem of protecting Ukraine’s national interests in the context of the Russian-Ukrainian war. The Internet is seen as a space for free expression of opinions, but often turns into a battlefield in the information war. The article analyses the processes of informatisation of society and the increase in the number of Internet users. The impact of the Russian-Ukrainian war on the leading Internet providers and their political position is analysed. Today, Ukraine enjoys great support from leading campaigns in this area, but the aggressor country is heavily funding war propaganda. Attention is drawn to the results of statistics on cyberattacks on state institutions and the public by the Russian Federation. It is emphasised that today state institutions, business and society in Ukraine have united to counteract the negative information influence of Russia. The structure of Ukraine’s national interests, priorities and directions of their protection are defined. Attention is focused on the fact that the Russian Federation attracts teenagers to extremist and radical activities on the Internet. This additionally threatens the national interests of Ukraine. Prevention of extremism is based on raising the legal, political and general culture of citizens, and shaping a positive image of the state. Therefore, it is justified to take effective measures to develop a powerful ideological corpus, a national idea and to adhere to the state’s strategy for European integration. It is important to establish systematic training of specialists in the field of protecting national interests in the Internet space, enhancing the preventive role of the media and institutional support for analytical, educational, propaganda and information work. The author proposes to develop a powerful system of countering manipulations on the Internet, which will include technological developments, methodology, ideological component, legal and educational measures. The author substantiates the necessity of Ukraine’s integration into the global and regional European information space; integration into international information and telecommunication systems and organisations; modernisation and certain changes in the information policy; improvement of legislation on harmonisation of national legislation with international standards; introduction of modern information and communication technologies into public administration processes, etc.

The Role and Place of the Legislative Power in War Conditions (The Case of Ukraine)

Objective: The purpose of the article is to provide a comprehensive analysis of the role and place of the legislative power in Ukraine during and after martial law, in particular, by examining the functions and challenges arising from the war, and to identify prospects for improving Ukrainian parliamentarism by adapting to European standards and harmonizing domestic legislation with EU legal norms. Theoretical Framework: The theoretical basis for this study is the scientific studies dedicated to legislative power in Ukraine and abroad, particularly considering its key role in building a democratic society and the rule of law. The issues addressed in the article are examined through the processes of harmonization of Ukrainian legislation with EU law. Method: The research methods used are: monographic analysis, analysis and synthesis, systematic, generalization, forecasting, etc. Results and Discussion: The role of the legislative power in the conditions of the military conflict, its functioning and influence on the stability and efficiency of state administration is analyzed in the article. The importance of the place of the Verkhovna Rada of Ukraine in the system of separation of powers is substantiated in view of the functions it performs during the war, in particular, the adoption of laws for mobilization, defense and economic support, as well as control over the activities of the executive power and legitimization of the introduction of martial law through the approval of presidential decrees of Ukraine. Contributions: The state of protection of the rights and freedoms of citizens in accordance with international standards during armed conflict is analyzed. The directions for the development of the legislative power after the end of this conflict are revealed, in particular regarding the restoration of the constitutional order, the reform of legislative processes and the reintegration of the affected regions.

Regulatory and legal component of administrative regulation of probation

The article examines the normative-legal component of the administrative regulation of probation.Itwasdeterminedthattheadministrative and legal regulation of probation is a set of legal norms and mechanisms that determine the order of organization and implementation of probation measures in the state, the competence of state bodies, their duties and rights regarding control over the implementation of probation measures and interaction in this area with the courts , law enforcement agencies and social services. It is noted that probation is a system of supervision, control and social-educational measures applied by court decision to offenders instead of imprisonment or as a substitute for punishment, includes individual supervision, assistance in resocialization and measures aimed at preventing repeated crimes and ensuring safety society, while integrating the offender into social life without isolation. It is emphasized that the NPA system of administrative and legal regulation of probation includes international legal standards, national NPAs, including Acts of central executive bodies, local normative acts, agreements, methodological recommendations, etc., the norms of which are aimed at the development of alternative punishments, provision of rehabilitation and social support of offenders, regulation of the organization and implementation of probation in Ukraine, determine the legal basis for the activity of probation authorities, and also establish the procedure for providing probation services for persons who have committed a criminal offense. It was determined that the shortcomings of the administrative and legal regulation of probation are: the imperfection of the legislative framework, violation of the probation procedure, clear criteria for assessing the convicted person and the system for assessing the risks of recidivism, the mismatch of resources and the burden on the system, the low level of coordination between subjects of probation, the prevalence of ineffective methods of psychological works; society is not aware of the purpose and mechanism of probation, etc. It has been stated that the prospects for improving the normative-legal basis of the administrative-legal regulation of probation in Ukraine are: harmonization of legislation with international standards, institutional strengthening of the probation system, expansion of various approaches to probation, improvement of mechanisms for rehabilitation and support of offenders, involvement of public organizations, development of electronic monitoring systems , expanding educational programs for probation officers, increasing funding, research and analysis of probation effectiveness, etc.

Trends and prospects of investigating cases of anticompetitive concerted actions in the form of similar actions in the light of antitrust reform

The article analyzes the peculiarities of the qualification and application by the Antimonopoly Committee of Ukraine (AMCU) and the courts of the institute of «similar actions» (parallel behavior) as a separate form of anticompetitive concerted actions, prosecution for which did not require direct evidence of a violation and the standard of application of which was the economic analysis of the price situation in the market (correlation analysis). It has been established that the institution of «similar actions» has traditionally been used by the AMCU in seasonally volatile markets which are characterized by the oligopolistic structure of the market or the obvious price leadership of several key market participants (core of the market) the pricing strategies of which were adjusted by all other market participants. It is analyzed that despite the established approaches of the AMCU and courts in the application of the institution of «similar actions» in practice such a standard of proof of «cartel conspiracies» was often criticized by practicing lawyers and economists and generally did not meet the standards of proof of cartel conspiracies in the EU. Despite this as can be seen from the author’s analysis the use of the AMCU of the institute of «similar actions» generally achieved the goals of the state’s antimonopoly policy which was to suppress sharp price disturbances in certain socially sensitive markets including in the markets of electricity and oil products by initiating appropriate investigations of cases of violation of economic competition with subsequent prosecution of participants in «price cartels». The author analyzes the further conditions and prospects for the investigation of anticompetitive concerted actions in the form of parallel behavior based on the results of further harmonization of Ukrainian competition legislation with the EU competition rules during the second stage of antitrust reform which is designed to raise the standards of application of the institution of anticompetitive concerted actions (and investigation of cases of the corresponding category) with the simultaneous exclusion of the institution of «similar actions» from national legislation.

Producer responsibility organization how non-profit organizations

In connection with the adoption of the Law of Ukraine «On Waste Management», for the first time in Ukraine, such a special subject of these legal relations as an extended producer responsibility organization appears as part of the subjects of administrative legal relations. In Europe, these organizations have been operating for decades, while in Ukraine their activities are just beginning. In this regard, it should be noted that the role of the state, which exercises control over the activities of such business entities on its territory, is always quite important. This control and managerial influence on the activities of certain business entities often depends not only on the areas of their activities, but also on their organizational and legal forms, their profitability or non-profitability, which determines their tax status and forms a certain model of interaction with regulatory authorities. This article analyzes the approach of the Ukrainian legislator to the definition of extended producer responsibility organizations in Ukraine as non-profit organizations, and points out a number of legal issues that may arise in the future in connection with the functioning of the EPROs exclusively as non-profit organizations. It is also stated that the waste management legislation, as it exists today, is new for our country, as it is the result of harmonization of Ukrainian legislation with EU legislation, which, accordingly, provides for its adaptation to the specifics of the work of state bodies, existing business processes and business practices in Ukraine. This raises the need to address certain issues that might not otherwise have been raised. One of these issues is the non-profitability of RWMOs, which the author of the article considers to be the result of an unbalanced approach of the legislator to solving certain problems of RWMOs in Ukraine, and therefore proposes: amendments to certain legislative acts regulating the field of waste management in Ukraine, changing the status of RWMOs from non-profit to profit, which, in the author’s opinion, will allow to build a more efficient waste management system and achieve targets for waste recovery and recycling in Ukraine with the participation of organizations with extended responsibility.

An examination of direct and indirect taxation in OECD countries and the case of Greece

This paper attempts to analyze and interpret the principles of direct and indirect taxation. Initially, a theoretical approach to the general concepts and principles governing tax law is presented. It is followed by a presentation of the Greek tax and financial system. The key points demonstrating the harmonization of tax legislation, in accordance with the OECD (Organization for Economic Cooperation and Development) guidelines so far are highlighted. Any future reform of the Greek national tax system should incorporate the fundamental principles of national tax policy. Additionally, it must be in line with OECD principles and guidelines. The further implementation of the Organization's recommendations will shift the balance between direct and indirect taxation, leading to strengthening the first and reducing the second. Over the last decades, the ratio of direct to indirect taxes has been on the increase, particularly in developed countries. The main reason is that direct taxation is socially just and effective. Direct taxation is attributed by the liable person, while indirect taxation is transferred according to the ability of each person to react to the relevant market. The OECD supports, for member countries, the strengthening of direct taxation, which takes into account income and other social criteria and satisfies both the criterion of efficiency and the criterion of fair distribution of economic burdens. On the contrary, indirect taxation is reduced to inversely progressive taxation in terms of the income of consumers and is not consistent with the OECD principles of socially just and effective taxation in economically developed countries. The taxation of the citizens in general follows the principle of the citizens contributing to the public burdens according to their powers, for there is nothing more unjust than to treat unequal men as equals. From this proportional treatment of the taxing units, the constitutional principle of equality is also satisfied by reflection.

HARMONIZATION OF THE LEGAL REGULATIONS FOR THE INTELLECTUAL PROPERTY OF THE REPUBLIC OF NORTH MACEDONIA WITH THE EUROPEAN UNION ACQUIS

Intellectual property (IP), as a form of property that includes the products of the human mind, is an integral part of the economic criteria that the European Commission examines when screening local legislation. The decision of the European Council in 2020 to open accession negotiations with the Republic of North Macedonia, meant that the analytical examination of the acquis (screening) would begin, which happened in 2022. The finding made in the report is that no progress was made on intellectual property law. It also emphasizes the imperative need for progress to be achieved in the coming years in order for North Macedonia to meet the European Union's requirements which would lead to the harmonization of internal legislation with that of the European Union (EU). Aware of the unsatisfactory condition of legal regulation and activity in the field of intellectual property rights, the Government of North Macedonia, one year before the start of the screening process, approved the National Strategy for Intellectual Property for the next six-year period (2022-2026). This Strategy not only provides an overview of the real situation, but also defines the goals to be achieved, as well as the means and methods for achieving the respective goals. The author, through analysis and synthesis in this empirical study, provides a clear overview of the current state of legislation and the practice of implementing intellectual property rights in the light of the latest European Commission Report on North Macedonia published in November 2023.

Prosumer networks – A key enabler of control over renewable energy resources

The global challenges of recent years have exacerbated the energy crisis and highlighted the need for reactive and resilient energy systems. This paper emphasises the role of collaborative networks of prosumers in exploiting renewable energy sources to achieve sovereignty over critical resources. A bibliometric study reveals significant discrepancies between countries in statutory energy policies for renewable energy integration and incentives to prosumerism. A dataset of 27 Romanian individual prosumers illustrates the differences in load profiles between residential and industrial prosumers in a temperate continental climate, highlighting the benefits and limits of increasing the share of renewable energy in the national energy system. The study shows the advantage of aggregators balancing production and consumption, provided enough storage capability is available. It also illustrates the evolution of Romanian prosumers, discussing key regulatory and technological factors, advantages, and barriers to collaboration. This research offers municipalities, public authorities, and infrastructure operators a path towards energy independence, in alignment with international efforts toward the adoption of renewable energy. The study provides valuable insights into the benefits and challenges of renewable energy integration, offering practical solutions for achieving energy independence. It also offers relevant information in the effort of legislative harmonization to enable efficient and secure integration of new actors in the electricity system, encouraging responsible prosumers and aggregators and discouraging opportunistic aggregation

Вина юридического лица в административном праве: постановка проблемы

Introduction. The author considers the main contradictions of legal regulation of the institute of guilt of a legal entity in administrative law. The relevance of the problem is due to the lack of legislative certainty in the construction of the guilt of a legal entity, which leads to ambiguous law enforcement practice, violation of the principles of justice and presumption of innocence in bringing the specified subject to administrative responsibility. The purpose of the article is to analyse the ‘models’ of guilt of a legal entity in administrative, tax, civil legislation, as well as to identify the problem of harmonisation of current legislation, law enforcement practice, including in order to change the vector of fiscal orientation of state policy when bringing to administrative responsibility of a legal entity. Methods. General scientific (analysis, synthesis, systematisation) and private-scientific (formal-legal, comparative-legal) methods of scientific cognition allowed to rethink theoretical, practical aspects and approaches to the definition of guilt of a legal entity in administrative law. Results. The main problems of legal regulation of the institute of guilt in administrative law are formulated in this research. It seems that in order to bring law enforcement practice in line with the fundamental principles of administrative responsibility – legality, fairness, presumption of innocence – the guilt of a legal entity, as a legal category needs to be harmonised. The legislative construction of the model of guilt of a legal entity should ensure that the balance of private and public interests of the state is observed for the purpose of economic and political stability.

Issues of Tax Integration in the Practice of the Court of the Eurasian Economic Union: Commentary on the Advisory Opinion on the Case CE-2-1/1-22-БК2

Introduction. Economic and political processes in integration associations are accompanied by the convergence of the legal systems of their Member States. The area of harmonization, which is both important from the point of view of the formation of the internal market (indirect taxes) and sensitive from the point of view of sovereignty (direct taxes), is the sphere of taxation. Despite the long-term work on the harmonization of legislation on taxes and fees within the framework of the EAEU, there are still many issues that need both interstate and national settlement. Methods. The methodological basis of the research was made up of general scientific methods of cognition: analysis, synthesis, abstraction, induction, deduction, analogy, modeling, systemic, as well as private scientific methods – the formal legal method and comparative legal method. Results. The authors refer to the practice of the EAEU Court as a supranational judicial body with the authority to resolve disputes on the application of the sources of the EAEU law, as well as to clarify their provisions. Cross-border tax issues may become the subject of research by the EAEU Court, including in the procedure for the implementation of advisory competence. The acts of the EAEU Court allow not only to resolve the dispute, but also to eliminate possible conflicts in law, as well as the inconsistency of its understanding. The growing role of Court acts is noted precisely as acts of interpretation, which is shown by the examples of advisory opinions on tax disputes. The article examines the basic principles of collecting indirect taxes on the export and import of goods and services on the example of the advisory opinion on the case CE-2-1/1-22-БК, as well as comparisons with earlier cases considered by the EAEU Court, in which tax issues were raised. The connection of the considered problems with the concept of tax sovereignty is noted. Defining the boundaries of the circle of taxable persons is related to the tasks of national policy, including such as combating tax evasion and protecting the national fiscal base. Discussion and Сonclusion. In the course of the study, the authors come to the conclusion that the EAEU Court does not have the authority to determine the order of execution of the decision, as well as to apply interim measures, at the same time, the countries themselves participating in the integration association impose on law enforcers the obligation to adhere to the principles of maintaining confidence in the Treaty on the EAEU.

The influence of European integration on the development of the concept of fair competition in Ukraine

Bona fide and fair competition is a form for implementation of the fairness principlein the economic activity. Fair competition in the modern economic turnover allows takinginto account and coordinating diverse interests of market participants, consumers,and the state, as well as achieving a necessary compromise in their implementation.Providing the legal framework for free and easy implementation of fair competition isone of the leading directions in the state legal policy implementation.Fair competition is the embodiment of certain moral, ethical and socio-historicalideas about good and evil in economic activity, which defines the boundaries of permissiblebehaviour, including competition. Thus, fair competition is the embodiment of moral and ethical ideals of good and justice, and the implementation of the rule of lawprinciple in economic (competitive) legal relations.The study of the problems of legal regulation of fair competition gives us the opportunityto assert that in Ukraine, repeated attempts by legislators and representatives of theAntimonopoly Committee of Ukraine to formulate more or less defined rules of fair competitionhave not been successful. The rules of professional ethics developed by entrepreneursin cooperation with chambers of commerce and industry and approved by the AntimonopolyCommittee of Ukraine, recommendations of advisory bodies and internationalnon-governmental organizations and unions, and judgments of the European Court ofHuman Rights remain an effective mechanism for implementing the principles of goodfaith of participants in competitive competition.The key to effective development of economic relations in Ukraine is the gradual integrationof Ukraine's economic system into the global economic world, which is possibleonly through the unification and harmonisation of the current legislation within theframework of regional and universal trade agreements. For Ukraine, as a candidate countryfor EU accession, it is important to finalise the implementation of European legislationinto the legal system of Ukraine, to decide on the conceptual framework for the protectionof trade secrets and the model of unification of European law affecting the development ofcompetition in certain markets at the national level.

THE TAX SYSTEM OF UKRAINE: MODERN ASPECTS OF FUNCTIONING AND DIRECTIONS OF OPTIMIZATION

Objective. The purpose of the article is to study the conditions and results of the functioning of the tax system of Ukraine in the pre-war period and during the full-scale military invasion. Methods. The research was conducted using abstract-logical, graphical, analytical and other methods of scientific cognition. Results. During 2014-2023, the tax system of Ukraine underwent a number of improvements and reforms, which, despite the declared focus on improving efficiency, did not allow achieving the specified results. The improvement of certain aspects of the tax system was particularly active at the beginning of the full-scale invasion, when a number of stimulus laws were adopted to reduce the tax burden on the economy, consumers and entrepreneurs. At the same time, the level of budget revenues and the share of tax revenues in consolidated budget revenues and expenditures tended to increase in 2014-2021. Only in 2022-2023 did this figure decline significantly. However, the qualitative assessment showed that the overall level of the tax burden remained fairly stable throughout the study period and amounted to more than 30%. Such a high rate negatively affects the efficiency of the tax system, as it encourages taxpayers to violate tax laws and narrows the range of potential investors. Scientific novelty. Given the situation under study, the author proposes relevant directions for optimizing the functioning of the tax system of Ukraine at the present stage, taking into account not only economic (contextual focus on the relevant areas and sectors of the national economy), social (regulation of the actual effectiveness of the tax-free minimum) and political (openness of data on the directions and amounts of tax revenues, streamlining and harmonization of tax legislation, etc. Practical significance. Implementation of the above vectors of improvement of the tax system will allow stabilizing it at the stage of active hostilities and will be an impetus for further development in the post-war period.

Legal regulation of inventions, utility models in Ukraine and the EU

The author considered the legal regulation of inventions and utility models in Ukraine and European experience. The legislation of Ukraine by year regarding inventions, useful models and the experience of solving issues in this field of some European countries was analyzed by year . The importance of gaining experience for development of a more predictable policy in the field of intellectual property and harmonization of Ukrainian legislation with international legal norms as well as adaptation of Ukrainian legislation to the EU legislation were determined. The importance of working with intangible assets, in particular, in the conditions of russia's aggressive war against Ukraine, was determined, as far as it is a proven way to ensure economic growth and stability. Intangible assets include the results of research and development works, in particular, inventions, useful models, etc. Intangible assets, invisible to a non-specialist, can help to improve economic prospects, create higher-paying jobs and improve product quality as well. On the basis of the study of legislation in the field of intellectual property in Ukraine and the EU, there were identified some issues, that require deeper study and quick resolution needed for the development of Ukrainian economy. Namely, shortening the terms of examination of inventions and useful models, finding new ways to increase the motivation of authors to create inventions and useful models. During the research, it was found that a patent for a utility model can provide advantages to its owner on the market for a short time, since after 2-3 years, when a patent for an invention can be obtained, the product under the patent will no longer find demand and will not allow the manufacturer to return the investments, spent on its development and promotion to the market. Therefore, in order to preserve some branches of industry in Ukraine, it is proposed to leave the object of a useful model, the legal protection of which is provided – it can be a substance. This will save, for example, the chemical and oil refining industries in Ukraine.

International experience in criminalizing interference with the judiciary

The study of international experience helps to unify approaches to criminalizing interference in judicial activities, which contributes to the harmonization of national legislation with international norms. Moreover, such an analysis of best practices from different countries allows us to identify effective practices for protecting courts from external pressure and interference, which is key to ensuring fair justice. The study of legislative initiatives and their consequences in different jurisdictions helps to identify the shortcomings and advantages of existing legal norms, which contributes to the improvement of national laws. The article analyzes the international experience of criminalizing interference with the judiciary. The study covers legal mechanisms and legislative initiatives aimed at protecting the independence of the judiciary in different countries of the world, namely: The United States of America, Slovakia, Lithuania, Latvia, Estonia, and Poland. It is established that liability for obstruction of justice and pre- trial investigation is criminalized in the following countries: Armenia, Azerbaijan, Georgia, Kazakhstan, Moldova, Tajikistan, Turkmenistan. The author examines different approaches to determining criminal liability for such actions and compares the effectiveness of the measures applied. The article emphasizes the need to adapt national legislation to international norms in order to ensure the effective functioning of the judicial system and protect it from external interference. It is concluded that national legislation on protection of the judiciary from interference is in line with the main trends in criminal legislation of European countries. However, having studied the international practice of criminalizing interference with the judiciary, it can be concluded that the US experience can be a useful example for national legislation, since the transparency and detail with which the US legislator approached the regulation of such a sensitive matter as interference with the judiciary require attention and are worthy of borrowing.

Research on Corporate Environmental Responsibility: A Case Study of Multinational Corporations

In light of the expanding global environmental challenges, multinational corporations (MNCs) are often held accountable for their disproportionate role in environmental degradation. This study looks at how MNCs safeguard the environment and what factors lead to ecological dangers that are related with them. The production volumes of MNCs and their inclination to relocate pollution-intensive industries to developing countries are the specific subjects of the study. A few of the main obstacles that the study identifies to MNCs' environmental responsibility are the deficiency of the current international legal framework, the lack of harmonization of environmental legislation, and the tendency of developing countries' economic priorities to overlook strict environmental measures. To address these issues, the study recommends the following measures: the establishment of robust monitoring and accountability mechanisms; the direct imposition of practicable environmental liabilities; the strengthening of international judicial cooperation; and the clarification of judicial ambiguities regarding MNCs' legal responsibilities in the environmental sector. The paper uses a case study methodology to provide a comprehensive review of best practices and tactics for improving MNCs' environmental management. The findings underline the importance of governments working together to ensure that multinational firms' actions are consistent with environmental sustainability ideals.

Prescription for Digital Evolution: Transformative Recommendations for Pharmacy Practice in the Digital Age.

Increased administrative tasks, evolving expectations of care and advancement in practice scope have rapidly advanced digital health. Health policy has acknowledged the need for evaluation to determine the technological needs of clinicians, including pharmacists, to practice to full and top of scope. There is an emergent need for recommendations to address the technological transformation to enable community pharmacists' practice. This study aimed to develop digital health recommendations, through expert consensus, for the government, pharmacy professional associations, pharmacy enterprises and software vendors, to facilitate community pharmacists' practice. A modified Delphi survey was conducted online in February-March 2024. Pharmacists with digital health expertise were purposively recruited. Participants were asked to rate their level of agreement with the initial 24 research-derived statements in round 1. Consensus was defined a priori as ≥80% of participants strongly agreeing or agreeing with a statement and a standard deviation of ≤1.00. Review of participants' free-text comments progressively reduced and refined the statements. All 22 participants completed the modified Delphi study in 3 survey rounds. Participants represented every Australian jurisdiction. Eighteen participants had more than 10years of professional experience. Sixteen recommendations emerged: 6 for government, 2 for pharmacy professional associations, 4 for pharmacy enterprises and 4 for software vendors. The majority of recommendations require financial investment and harmonization of legislation across jurisdictions. Adoption of these recommendations, with significant investment across partners in the healthcare system and technology providers, will enable pharmacists to more effectively and safely practice utilizing technology solutions.