Issues Of Legal Regulation Research Articles

License Agreements used in Distribution of Machine Learning Software Packages

Recently, consideration of the issues of legal regulation of artificial intelligence has become increasingly relevant. Most legal works are devoted to the study of responsibility of a legal personality that arises or does not arise from activities involving the use of artificial intelligence. However, for developers of the relevant software, the issue of intellectual property protection, namely, exclusive rights to computer programs, is more interesting. In particular, the types of licenses under which open source software products (such as MIT, GPL, BSD, Apach), their main characteristics, disadvantages and advantages are of interest. Of particular interest is the legal regulation of such license agreements in the context of cross-border turnover of software packages, as well as the existence of the open source concept. In addition, in order to dive deeper into the subject area of the study, the paper discusses basic concepts from the theory of machine learning.

Current issues of legal regulation of the teaching activity of the head of a higher education institution in Ukraine under the conditions of concurrent employment

The article examines certain aspects of the realization of the right of the head of a higher education institution of Ukraine to carry out teaching activities under the conditions of concurrent employment. The relevance of the raised issue is substantiated by legislative changes to the mechanism of legal regulation of labour relations under conditions of concurrent employment. The legal possibilities of the head of a higher education institution of the III-IV level of accreditation to simultaneously occupy another position of a scientific and pedagogical employee on an internal co-employment basis are analysed. Attention is drawn to the latest legislative requirements regarding the peculiarities of concluding an employment contract under the conditions of concurrent employment. Doctrinal approaches, materials of court practice, explanations of authorized state bodies regarding the right of the head of an educational institution to teaching activities during working hours are considered. Attention is focused on the peculiarities of the legal status of the head of a higher education institution, scientific approaches to the content of the definitions «scientific and pedagogical employee», «scientific and pedagogical activity», «conflict of interests», etc. are analysed.
 Formed own views on the content of certain provisions of the Law of Ukraine “On the Prevention of Corruption”, clarification of the National Agency for the Prevention of Corruption regarding the existence of a conflict of interests for the head of a higher education institution in cases where he occupies the position of professor of the department. Attention is drawn to the threat of signs of indirect discrimination of the head of a higher education institution in the case of limiting his right to part-time teaching, loss of potential opportunities for further scientific growth, and improvement of his qualifications as a teacher and scientist.
 The conclusion is substantiated that the head of a higher education institution not only has the right, but is also obliged to engage in teaching and research activities, even during working hours, and necessarily in the educational institution he heads. It is emphasized that depriving the head of a higher education institution of the right to teaching or scientific activity under conditions of concurrent employment will negatively affect the implementation of the main task of the higher education institution - conducting educational and scientific activities at a high level.

Citizenship termination of the Republic of Kazakhstan (legal regulation issues)

The article illustrates problematic legal regulation issues and formalizes the termination of Kazakh citizenship practice and its registration in a loss case. Citizenship termination is considered a continuing legal relationship, which has stages, conditions, and legal regulation in the law and by-laws. The features analysis of the citizenship termination in the legislation of the Republic of Kazakhstan and foreign countries was carried out. The research purpose is a comprehensive analysis of the theory and Kazakh citizenship termination practice, the problems identification in the termination registration process of citizenship, and the ways development to solve them. The research is carried out by general scientific and special legal methods; analysis and generali- zation of theoretical provisions and legal norms, and implementation practice are used. Citizenship cessation is regarded as a continuing legal relationship. Based on the comparative legal method, the main trends in the development of the legal institution “citizenship termination” at present is revealed. The research goal is the provision on the need to improve the institution of “citizenship termination” in the law and by-laws. In conclusion, it is proposed to correct the legal norms of the Law “On Citizenship”, addenda to by-laws regulating Kazakh citizenship termination to simplify and streamline the procedure for citizenship termination.

Topical issues of legal regulation of gas production in Russia

The prospects for natural gas on the Russian continental shelf are very significant. According to experts, there are about 55 trillion cubic meters of natural gas on the Russian continental shelf. Most of these reserves are concentrated in the Yamalo-Nenets Autonomous Okrug, where approximately 43.5 % of the total reserves of the Arctic shelf are located. There are also significant reserves of natural gas in other parts of the Arctic shelf, such as the Barents and Kara Seas. Despite the rather complete regulatory framework that governs all stages of natural gas production, from obtaining a license to the environmental component, the system of regulatory legal acts in the field of gas production can be described as quite complex and multi-level. The article deals with the issues of legal regulation of production and processing of natural gas associated with new political and economic challenges. The authors conclude that further systematization of legislation in this area.

Use of intermediary contracts in maritime transportation

Shipping is an integral part of the supply chain for most industries, making it the backbone of global trade. This explains the relevance of the issues of legal regulation of maritime transport, the knowledge of which is necessary for the effective organization of international transport operations.The description of linear and tramp shipping is given. The concept of a bill of lading, the main shipping document in shipping, is considered, the advantages and possible difficulties with its use are given.Since the transportation of goods is characterized by the complexity of relations and the variety of contractual structures used, the authors consider the features of concluding contracts for maritime transportation, maritime agency and maritime mediation. The significance of intermediary agreements in the transport provision of foreign trade activities is substantiated.The main legislative and regulatory documents in the field of maritime transport are given. Systematized requirements for the organization of contractual relations in the implementation of maritime transportation.

Legal Support of Effective Management of an Educational Institution in Wartime Conditions

The article is devoted to the analysis of the legal provision of effective management of an educational institution of Ukraine in wartime conditions, which consists of the effective application of situational management and elements of anti-crisis management. It was found that from February 24, 2022, the full-scale war of the russian federation against Ukraine exacerbated the problem of legal provision of effective management of an educational institution. An analysis of modern research on the issues of legal regulation and ensuring the effective management of an educational institution in war conditions was carried out (for example, information and analytical reports of the State Education Quality Service of Ukraine and reports on the quality of higher education from the National Agency for Quality Assurance of Higher Education). It was determined that the management of educational institutions in wartime conditions is characterized by: constant observation, detection and localization of problematic phenomena that occur in the educational environment of an educational institution; prevention of crisis situations. It was found that the current legal acts do not sufficiently regulate and ensure the effective management of an educational institution during wartime. An analysis of the existing legal provision regarding the management of an educational institution under martial law was carried out. It was concluded that in Ukraine there are gaps in the legal management of an educational institution in wartime conditions, namely: lack of necessary documents, recommendations, courses for teachers regarding actions in wartime conditions; lack of a strategy for compensating educational expenses of education seekers at the state level, etc.; lack of a permanent mechanism for the simultaneous functioning of various forms of education; lack of recommendations regarding the actions of educational institution managers and teaching staff in the event of destruction or damage to an educational institution; lack of recommendations regarding the targeted actions of educational institutions, employees of educational institutions, education management bodies, who found themselves in temporary occupation; there is no understanding of the possibilities of using autonomy in the development of management of an educational institution with existing legal support.

Interbudgetary relations in ukraine: essence and features of implementation in modern conditions

Problem setting. The issues of implementation of interbudgetary relations in the form of interbudgetary transfers, development of high-quality, simple and transparent mechanisms for their provision between different parts of the state budget system are conceptual both in normal conditions of budgetary and legal regulation, and even more so in extraordinary circumstances. It is quite clear that martial law belongs to such circumstances, and the introduction of such a state by the Decree of the President of Ukraine «On the Introduction of Martial Law in Ukraine» of February 24, 2022, No. 64/2022 directly affected changes in budget legislation, including interbudgetary relations. analyses of recent researches and publications. Intergovernmental fiscal relations, their essence, forms and peculiarities of implementation have been the subject of research by such economists and lawyers as: M. P. Agafoshyna, A. E. Buriachenko, A. S. Hlusenko, O. O. Dmytryk, Z. I. Peroshchuk, K. O. Tokarieva ect.. At the same time, in recent years, the issues of legal regulation of interbudgetary relations have not been the subject of thorough scientific research. On February 24, 2022, martial law was introduced in Ukraine due to Russia’s armed aggression. These circumstances have had a significant impact on budgetary regulation and the course of interbudgetary relations as well. Purpose of the research is to characterize the legislative changes in the implementation of interbudgetary relations under martial law in Ukraine. article’s main body. The article analyzes the legislative changes in the implementation of intergovernmental fiscal relations under martial law in Ukraine. It is emphasized that such changes are diverse. In particular, a number of transfers to local budgets have been reduced with a view to directing them to the reserve fund of the State budget to ensure financing of territorial defense measures, protection of public safety and functioning of the public sector and public utilities during martial law. It is emphasized that under martial law, the transfer of funds between local budgets is possible without concluding a relevant agreement. Given the above, we conclude that the legislator in this situation expands the discretion of authorized persons as to whether to conclude an agreement on the transfer of intergovernmental transfers or not. On the one hand, such an approach can be considered reasonable, since under martial law it is important to make quick, unbureaucratized decisions to perform certain tasks and finance expenditures at the local level. On the other hand, the question arises as to the legal basis for the transfer of funds between local budgets in the form of appropriate intergovernmental transfers. conclusions and prospects for the development. The author emphasizes that during the period of martial law in Ukraine, the legal mechanisms of such subventions as: (1) subventions from the state budget to local budgets for the purchase and construction of housing for the purpose of transferring internally displaced persons for temporary residence; (2) subventions from the state budget to local budgets to meet the urgent needs of the state functioning under martial law were regulated. In addition, amendments were made to the Procedure and Conditions for Granting Subventions from the State Budget to Local Budgets for the Implementation of Projects under the Program for the Restoration of Ukraine. The legal mechanisms of such subventions are analyzed.

Legal aspects of deep tech innovations in ukraine in the context of european integration processes

Problem setting. In the conditions of the full-scale war of the Russian Federation against Ukraine, the destroyed infrastructure, the loss of a large part of the raw material bases, the littering of agricultural lands, our state especially needs the implementation of progressive solutions with the aim of rebuilding the economy based on innovation and creating products with high added value. On the other hand, in the context of European integration processes, a comprehensive and rapid adaptation of legal, state, economic, scientific and other elements to the realities of EU functioning is necessary. Thus, there is a need to study the content of deep tech innovations, as a new wave of innovations, defined in the New European Innovation Agenda dated 07.05.2022, as well as the main legal aspects of its practical implementation in Ukraine. analysis of recent researches and publications. Some separate aspects of the issue of deep tech innovations received attention, both by foreign authors, in particular, in the works of O. B. Apodaca, L. Frolund, F. Murray, S. Pamela, A.Swain, and in the works domestic scientists I. Podorychyva, M. Haustov, P. Kartashov and others. At the same time, the issue of deep tech innovations requires a more detailed study as a separate phenomenon, including with the aim of introducing its legal regulation in Ukraine. Purpose of the research is to determine the essence and content of deep tech innovations as a «new wave» of innovations in the European Union, taking into account the scientific approaches proposed by foreign and domestic scientists. In addition, an important goal of the article is to determine the expediency and ways of adapting the main legal aspects of the development and support of such innovations in Ukraine, including in the context of European integration processes in our country. article’s main body. The article is devoted to the study of the legal nature of deep tech innovations, as a new wave of innovations in the world and in the European Union, in particular. The main provisions of the legal regulation of the specified innovations in the EU have been defined. Some scientific approaches of foreign and Ukrainian scientists to understanding the essence, content, and definition of the concept of deep tech innovations are given. An attempt was made to characterize deep tech innovation as a new wave of innovations that are based on advanced science, technology and engineering, are mostly physical products, often combine achievements in the physical, biological and digital spheres and have the potential to provide transformative solutions to global challenges of humanity. The issue of legal regulation of the specified concept in Ukrainian legislative acts has been studied. The main features of innovative processes in Ukraine related to the full-scale invasion of our country are given. The need to implement the main aspects of the legal regulation of the development of deep tech innovations in Ukraine is substantiated, including on the basis of the analysis of the provisions of the Association Agreement between Ukraine and the European Union, the European Atomic Energy Community and their member states, as well as practical expediency. conclusions and prospects for the development. According to the results of the analysis of innovation processes taking place recently, it was established that the surface aspects of deep tech innovations, despite the lack of definition in legislation, are applied in practice, in particular, at the initiative of foreign partners, including the European Union. At the same time, the mentioned concept is relatively new for Ukrainian legal science and not sufficiently studied. At the same time, in our opinion, in order to adapt the provisions of Ukrainian legislation to the EU Acquis, it is advisable to pay attention to the legal regulation of the main aspects of the specified concept.

Electronic form of transactions: Issues of legal regulation

This paper analyzes the form of transactions made with the use of electronic and other technical means (electronic form). The research aims to determine the essential features and develop an optimal model of regulation of electronic transactions form, considering foreign experience, theoretical advances, and judicial practice. The relevance of the study is explained by the increasing number of e-transactions which require adequate legal regulation and law enforcement practice. The author consecutively describes internationally recognized regulatory principles of electronic transactions form (non-discrimination, technological neutrality, functional equivalence) and their implementation in Russian and foreign law. In addition, the author analyzes the issue of the correlation between the written and electronic forms, considers and rejects arguments in favor of singling out electronic methods of will formation as an independent (sui generis) form of transactions. Considering the current Russian judicial practice and foreign experience, the study determines the criteria and methods of reliable determination of a person effecting an electronic transaction. On the grounds of dogmatic and political arguments, the overly formalistic idea that the use of a qualified electronic signature is the only way of such identification is rejected. The author also formulates an optimal interpretation of the Russian Civil Code requirement on the reproducibility of the electronic transaction content on a tangible medium unchanged. Based on the results of the study, practical recommendations are described to help judges make fair and reasoned decisions in specific situations interpreting the provisions of the Russian Civil Code on the electronic form of transactions.

Modernization of Criminal Legislation in the Context of Criminalization of Responsibility for Social and Domestic Violence

The present study is devoted to the lack of proper legal regulation in the Russian criminal law of responsibility for violence in family relationships. The amendments and additions made in 2016–2017 to the Criminal Code of the Russian Federation and the Code of Administrative Offences of the Russian Federation regarding responsibility for inflicting beatings or other violent acts that caused physical pain, but did not entail the consequences specified in Article 115 of the Criminal Code of the Russian Federation, in particular, the decriminalization of beatings against loved ones, are currently questionable and a number of questions. The article analyzes the proposals of researchers on the problem of domestic violence, as well as their own conclusions on the issue of legal regulation of domestic violence. The authors recommended criminalizing domestic violence as a separate crime.

The President of the Russian Federation as a Party to the Constitutional Judicial Procedure

The paper deals with topical issues of legal regulation of the status of the President of the Russian Federation as a party to the constitutional judicial procedure, provides a detailed analysis of his constitutional procedural legal capacity. It is shown that the President of the Russian Federation can be both the applicant and can act on the side of the entity the constitutionality of the actions of which is disputed. The relevance of the study of the procedural standing of the President of the Russian Federation in the framework of constitutional proceedings is substantiated by the significant transformation of the status of the Head of State as a result of the Constitutional Reform of 2020. The paper analyzes legislative novelties that significantly expanded the procedural rights of the Head of State through the inclusion of new powers related to the appeal to the Constitutional Court of the Russian Federation. When assessing the role of the President of the Russian Federation as a party to the constitutional judicial procedure, it is concluded that there is a shift in the balance in the system of separation of powers in favor of the Head of State. This is especially evident when analyzing the President’s procedural status in cases of preliminary norm control.

Criminal Legal Proceedings: Issues of Legal Regulation

Criminal Legal Proceedings: Issues of Legal Regulation

Problems of legal regulation of public events at the present stage

The subject of the study is the legal regulation of public relations arising in the process of realization by citizens of the Russian Federation of the constitutional right to participate in public events. Over the past decade, the legislation regulating the exercise by citizens of the Russian Federation of the constitutional right guaranteed by Article 31 of the Constitution of the Russian Federation has undergone significant changes. The development of socio-political processes inevitably leads to the emergence of new forms of public events, the need for legal regulation of which is still subject to comprehension in legal science. The conducted research of certain issues of legal regulation and practice of holding public events allows us to identify possible prospects for the development of legislation on public events, as well as to make suggestions for improving its current provisions. Research methods: the study was conducted using classical general scientific and special legal methods of cognition (historical, logical, including systemic, formal-legal, hermeneutic, etc.) in combination with an interdisciplinary approach (assessment of legal phenomena through the prism of social and political factors). Of particular importance for the purposes of this study is the method of comparative jurisprudence, which allowed us to establish trends in the development of legal regulation of the procedure for holding public events in foreign countries. The novelty lies in the proposals formulated by the authors of the article to improve the provisions of Federal Law No. 54-FZ of June 19, 2004 "On Meetings, rallies, demonstrations, processions and picketing".

Комплексное исследование правовых основ и проблемных вопросов оказания первой помощи военнослужащим (военнослужащими)

Summary. The purpose of the study is to consider topical issues of legal regulation and improvement of the legislation of the Russian Federation on the issues of first aid to military personnel (by servicemen). Materials and research methods. The theoretical and informational basis of the study was the developments in the field of military and medical law, as well as research in the field of individual issues of legal regulation of medical activity, forensic and military medical examination in the Armed Forces and National Guard troops of the Russian Federation. As a methodology of the study were used comparative-legal and doctrinal approaches, as well as the principles of applying a systematic approach in socio-humanitarian cognition. Research methods were analysis and synthesis, comparison and analogy, system method and modeling. Results of the study and their analysis. The issues of legal regulation of first aid to military personnel (by servicemen) are considered. It is noted that the fulfillment of tasks in the sphere of health care and provision of medical assistance to various categories of persons is an important social task, and the improvement of first aid to servicemen (by military personnel) is an important task of health care, allowing to save the lives of the wounded and sick. The list of conditions in which first aid is provided and the list of first aid measures are analyzed, and the federal executive authorities in which servicemen perform military service are enlisted. Some imperfections of norms and legislative prescriptions in the area under consideration are revealed. It is concluded that the results of the study can be used for further scientific developments in the field of military and medical law and training of personnel of military and medical universities.

Some issues of legal regulation of the interpreter’s participation in civil proceedings

Some issues of legal regulation of the interpreter’s participation in civil proceedings

Legal regulation of occupational safety and health

The aim of the article was to discuss the issues of legal regulation of health and safety in Ukraine. The aim of the research was achieved with the help of general and special methods of scientific knowledge. It was concluded that in the conditions of martial law, the legislative approach to the adoption of new laws, amendments and additions to existing laws should be carried out in accordance with international legal standards, concerning the provision of adequate guarantees for persons exercising the right to work. The analysis of the content of normative legal acts and draft laws led to the development of relevant proposals in connection with the fact that the concept of the profile of the law should reflect a holistic approach to occupational safety and health, with emphasis on measures to prevent occupational accidents; improvement of working conditions (increasing the employer’s liability for violations of legislation in the specified area, imposing on employees the duty to take care of their own safety and the health of others, etc.).

Topical issues of the legal regulation of medical chaplaincy in Ukraine

The article is devoted to the study of topical issues of legal regulation of the institute of medical chaplaincy in Ukraine. It is stated that at the current stage of state development, the specifics of pastoral care in healthcare are not properly regulated by law and need to be clearly established, in particular not only in the Constitution of Ukraine, the Civil Code of Ukraine, the Laws of Ukraine “Fundamentals of the Legislation of Ukraine on Health Care” and “On Freedom of Conscience and Religious Organizations”, but also by specialized law. Special attention was paid to the analysis of the legal status of the chaplain in healthcare in accordance with the Order of the Ministry of Health of Ukraine № 138 “On approval of changes to the Handbook of qualification characteristics of professional workers. Issue 78 “Health Care”. It was determined that there is a legal gap regarding the provision of the activity of a medical chaplain in Medical Centers, which are not health care institutions, but carry out their activities as individual entrepreneurs registered in the manner prescribed by law having obtained a license for the right to conduct economic activity in medical practice.In addition, the need for legal regulation of the rules for the preparation of the work documentation of the chaplain in health care, the development of instructions and the approval of the forms of such documentation was identified. Furthermore, the need to create a mechanism for passing the specialization “Clinical Pastoral Care” and obtaining a chaplain’s certificate in health care was established.Taking the identified deficiencies of regulation of the legal status of the medical chaplain into account, it was established that the institute of medical chaplaincy needs to be established in specialized law. The expediency of developing the Law of Ukraine “On chaplaincy in the sphere of health care” is explained in detail from the point of view of compliance with the requirements of the law-making technique and the peculiarities of legal relations related to the activity of chaplaincy in health care.It is concluded that the establishment of legal norms in the Law of Ukraine “On chaplaincy in the sphere of health care” will make it possible to regulate fully the institution of medical chaplaincy, defining the peculiarities of the organization and the main principles of the activity of medical chaplaincy.

ТРУДОВИЙ ДОГОВІР ЯК ПІДСТАВА ВИНИКНЕННЯ ТРУДОВИХ ПРАВОВІДНОСИН В УМОВАХ ВОЄННОГО СТАНУ

The article is devoted to the issues of legal regulation of the employment contract as a basis for labor relations emergence in conditions of martial law. In conditions of Russia’s military aggression against Ukraine, this issue has become extremely important. The article examines the peculiarities of concluding an employment contract under martial law. An analysis of the changes made to Article 21 of the Labor Code over the past three years was carried out and the essence of the employment contract was clarified. The norms of the labor legislation, which regulated the employment contract conclusion in the pre-war period, and the changes in the norms of the legislation, which were introduced into the labor legislation in conditions of martial law, were analyzed. The specifics of concluding the employment contract with employees under martial law conditions were determined. During the research, it was found out that the legislator expanded the list of essential conditions that can be established by both parties in the employment contract and relate to the performance of work that requires professional and/or partial professional qualification, as well as conditions for the performance of work that do not require a person’s professional or partial professional qualification. It was concluded that the legal definition of an employment contract enshrined in Article 21 of the Labor Code is optimal and fully reflects the essence of the employment contract as an institution of labor law at the current stage of labor relations development. The norms of the Law of Ukraine “On the Organization of Labor Relations in Martial Law” were analyzed and it was noted that this Law was adopted in a timely manner, in difficult conditions for the country, namely at the beginning of Russia’s armed aggression, which enabled both sides of labor relations to settle their labor relations properly. The article draws attention to the fact that during the period of martial law in Ukraine, restrictions on the constitutional rights and freedoms of a person and a citizen, provided for by Articles 43 and 44 of the Constitution of Ukraine, were introduced. It was noted that the reform of labor legislation in conditions of martial law led to the need of developing new effective mechanisms for the implementation of legal norms in practice. Appropriate conclusions were made regarding the development of labor legislation during martial law, and positive changes in the regulation of labor relations were noted. Key words: labor contract, right to work, right to rest, employer, employee, fixed-term labor contract, restriction of the right to work, martial law.

Securing obligations in the Concept of updating the Civil Code of Ukraine

The article is devoted to issues of legal regulation of the institution of securing of obligations in the civil legislation of Ukraine and the analysis of proposals for it simprovement in the Concept of updating the Civil Code of Ukraine. A critical analysis of the proposed changes to the current legislation was carried out and the need to take into account the needs of civilian turnover and economic practice was emphasized. It is emphasized that the most controversial and unresolved issues of legal science remain the definition of the concept of ensuring the fulfillment of obligations, evidence of which is the lack of its legal definition in the Civil Code of Ukraine, as well as repeated attempts to develop a classification of their types. The statement that, since the restorative function is increasingly recognized undersecurity obligations, this category is converging with the category of civil liability has been criticized. Attention is drawn to the importance of observing the principle of accessory, which is also aimed at ensuring effective protection of the person who provided the security, against abuses by the creditor, creating obstacles to unjust enrichment, because precisely because of the accessory of the scope and enforcement, the creditor, who received performance from the debtor, will not be able to obtain performance a second time - from the security. It is proven that the modern civil doctrine reasonably recognizes not only the existence of the main and collateral obligations, as the main and accessory obligations, but also the nature of their relationship, which consists in the fact that the additional obligations are dependent on the main ones and serve the main obligations, following their fate, since they are devoid of independent meaning, and lose their meaning in the absence of the main obligation. The expediency and timeliness of developing and enshrining in the Civil Code of Ukraine a correct legal definition of the general concept of security obligation as additional, accessory, subsidiary, as well as the features and procedures of it simplementation and responsibility for its violation are argued. Significant attention is paid to the issue of the legal nature of accessory law. Key words: obligations, securing obligations, contract, creditor, debtor.

Development of tax legislation of Ukraine in modern conditions

The article examines the main aspects of the development of the tax legislation of Ukraine in modern conditions. It is noted that the development of the tax legislation of Ukraine is determined by the need to solve the complex problems of ensuring the filling of the revenue part of the state and local budgets and at the same time by the need to ensure the possibility of fulfilling the tax obligations of taxpayers during the war. At the same time, attention is drawn to the need to ensure the implementation of the principles of the tax legislation of Ukraine, which are the basis and reference point for the corresponding changes in the tax legislation of Ukraine in the conditions of martial law and to optimize the implementation of tax control and tax audits, taking into account the peculiarities of the functioning of the economy during the period of martial law. The necessary changes to the tax legislation of Ukraine are substantiated. It is noted that the legislative regulation of taxation should take into account the analysis and generalization of the peculiarities of economic activity in the conditions of martial law and, at the same time, the prospects of the functioning of the economy in the conditions of the post-war state and reconstruction of the country’s economy. Along with this, it is necessary to ensure the ability of taxpayers to fulfill their tax obligations and to observe and exercise their rights enshrined in the legislation of Ukraine. The issue of legal regulation of tax benefits under martial law is also considered. It is considered necessary to create a favorable regime for the administration of taxes and fees under martial law and specify the powers of tax authorities at the legislative level to simplify tax reporting and the procedure for its submission, as well as the possibility of extending the declaration terms for certain categories of taxpayers, taking into account the peculiarities of management under martial law and opportunities displaced persons. Separately, it is noted that the abolition of the moratorium on tax audits under martial law should be combined with a reduction in their number and differentiation of the types of audits and their periodicity, depending on the specifics of certain regions of Ukraine and the specifics of the business conditions of taxpayers-legal entities and the capabilities of taxpayers- natural persons. In the conditions of martial law, it is necessary to specify and consolidate a well-founded system of benefits for various categories of payers for individual taxes and fees, in particular: for taxes paid only by legal entities; on taxes paid only by natural persons on mixed taxes paid by both natural and legal persons. Separately, the article states that the return of fines and financial sanctions in the field of taxation during the war should be combined with their mitigation for the period of martial law in the state. Improving the application of liability for tax offenses should take into account the specified aspect of regulation of liability in the tax sphere in the modern period. Key words: tax legislation, tax obligation, rights of taxpayers, tax control, tax audits, tax administration, tax benefits, principles of tax legislation, liability for tax offenses, financial sanctions.