Legislation Of Ukraine Research Articles

Analysis of mathematical methods for describing financial flows: dynamic modeling of an innovative company

Purpose. Development of a dynamic mathematical model of an innovative company operating in accordance with Ukrainian legislation, allowing for the analysis and adjustment of its financial activities. Methodology. When developing a model and description of financial flows, a factor analysis of the necessary indicators of the financial condition of the enterprise in question was carried out, which were used in the calculations of the presented mathematical modeling. A mathematical apparatus has been developed for calculating financial indicators depending on time. Using inductive, deductive and logical methods, an analysis of the financial situation for the year was carried out. Findings. The main methods and tools for describing financial flows have been analyzed. Mathematical modeling of the innovative company is carried out, which allows analyzing the costs of the enterprise and determining the size of its free funds. The calculation of financial indicators of the enterprise, which are demonstrated in the form of tables, is performed and the dynamics is shown in charts and graphs. All calculations were made on the basis of existing Ukrainian legislation using modern information technologies. Originality. A mathematical dynamic model of changes in financial flows at the enterprise has been developed and implemented. The proposed model takes into account various items of expenses and profits in accordance with the state legislation. Calculations allow for dynamic analysis and determination of the impact of various indicators on the financial condition of the enterprise, which allows for faster adoption and implementation of decisions in managing financial flows. This dynamic model is a convenient tool for any enterprise in Ukraine. Practical value. The results that were obtained during the study can become the basis for creating the necessary digital tools for researching, analyzing and adjusting the financial flows of a particular enterprise. Now methods are available that allow analyzing and describing financial flows more accurately and forecasting their changes in the future. The methodology presented allows the creation of dynamic models that can account for complex dependencies between different indicators and forecast the behavior of financial flows in real time. The financial model allows the simulation of cash flows of planned activities and the evaluation of financial planning in advance, taking into account the conducted research. It is straightforward to use and allows the analysis of different scenarios of business development, significantly reducing the time required.

Export of Cultural Property from Ukraine: State Policy and the Challenges of War

Abstract The Russian invasion of Ukraine in 2022 inflicted severe damage on the country’s cultural heritage, triggering an upsurge in attempts to export cultural property across its borders. This paper deals with relevant issues related to the policy of Ukraine regarding the prevention of the export of cultural property abroad and the expertise of confiscated cultural property, as well as underscores the significance of enhancing state policy in this sphere in response to the challenges caused by Russian invasion. The notable increase in illegal attempts to export antiquities abroad requires a revision of the procedure for appointing and conducting the expertise of confiscated objects. This primarily applies to excessively prolonged periods of expertise, the lack of uniform rules applicable to all art experts regardless of their affiliations, and the ambiguous criteria defining “cultural property” in Ukrainian legislation. The paper proposes measures to resolve these difficulties, including introducing preliminary expertise at customs control, unifying the requirements for experts’ conclusions, and clarifying definitions in legislation.

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.

COMBATING ORGANIZED CRIME IN UKRAINE: CURRENT PROBLEMS AND POSSIBLE SOLUTIONS

This article presents the findings of a state-of-the-art analysis of Ukrainian legislation in the field of combating organized crime. The authors focus on specific features of meeting Ukraine’s obligations under the United Nations Convention against Transnational Organized Crime, as well as implementing the provisions of the National Security Strategy of Ukraine (2020), the Strategy of Safeguarding State Security (2022) and the Strategy for Combating Organized Crime (2020). The special services of some foreign states continue intelligence and subversive activities against Ukraine, try to feed separatist sentiments, and use organized criminal groups and corrupt officials to strengthen their influence. In this context, the authors emphasize the need to safeguard state security by intensifying the fight against terrorism and organized crime, and counteracting the erosion of the state apparatus and local self-government bodies, which occurs due to the spread of systemic corruption in state bodies. The authors conclude that Ukraine lacks a systematic approach to combating organized crime, which is manifested through an inadequate level of interaction among law enforcement agencies in the relevant fields, an outdated and unbalanced regulatory framework for combating organized crime, an imperfect procedure for monitoring the criminogenic situation, a lack of a consolidated objective methodology for assessing threats from organized crime, and a reliance on obsolete forms and methods of combat. These factors aggravate problems related to organized crime and the low level of effectiveness of the fight against it. There is a need to consider the establishment of special bodies combating organized crime and the division of the fight against organized crime into strategic and tactical levels. The authors propose to entrust the fight against organized crime at the strategic level to a special-purpose state body with law enforcement functions.

PECULIARITIES OF A PUBLIC LICENSE AS A FORM OF DISPOSAL OF PROPERTY RIGHTS TO OBJECTS OF RELATED RIGHTS UNDER THE LEGISLATION OF UKRAINE

This scientific article is devoted to consideration of the features of a public license as a form of disposal of property rights to objects of related rights under the legislation of Ukraine. The examination is carried out by comparing the license and the license agreement, the license and the public license, the public license and the license agreement, as well as considering the features of the public license, taking into account the peculiarities of the legal nature of the objects of related rights, in particular, such an object as the program of the broadcasting organization. Why did it become necessary to investigate the public license as a form of disposal of property rights to objects of related rights precisely by comparing it with a license, a license agreement? This necessity is caused by the need for a correct understanding of the legal nature of this form of order, including how this form of order should be considered - as a unilateral deed or as a bilateral/multilateral deed? So, despite the fairly widespread position in the scientific literature that a public license, just like a license, is a unilateral transaction, we believe that a public license is a form of a license agreement, not a type of license and not a unilateral transaction, because from the analysis of the current legislation of our state (to which we refer in the content of the article), we can see the obligations arising from the licensee, including from the use of the granted object of intellectual property rights, including related rights, in a specified manner, within specified terms, with payment of a fee (if it is stipulated by the terms of the contract) for the use of the specified object. That is, the expression of will, which is characteristic in the case of a unilateral transaction for only one party, as a general rule, in the case of both a public license and a license, meets with the expression of will and obligations of the other party, the licensee. Why, in our opinion, did such an approach arise in the current legislation regarding the fact that a license can be considered as a unilateral transaction? We believe that this approach arose due to the complex nature of legal relations in the field of intellectual property law. Indeed, relations in the field of intellectual property law also contain a public-law element, but does this public-law element extend to relations that arise when concluding a public license as a form of disposal of property rights to objects of related rights? Unlikely, since by its legal nature these relations are private law and are built on the dispositive principles of civil law. Therefore, we believe that the license is an integral part of the license agreement. The license agreement essentially covers both the license and the public license. A public license is a form of license agreement. Why did such a form of license contract as a public license arise? This form arose in connection with the rapid development of information technologies and fully meets the needs of the times and the needs of owners of property rights to increase the turnover of their property rights. This form of license agreement is especially relevant for objects of related rights (performances, phonograms, videograms, broadcasting organization programs). A broadcast organization program is a special object of related rights for which a public license can be concluded. This feature is essentially due to the fact that this object, by its legal nature, depends on the transferred property rights to other objects of copyright and related rights that are part of it, and especially if the property rights to such objects were are also transferred for use, including under a license agreement. Among the tasks of this work, the following should be highlighted: to investigate the legal nature of a public license as a form of disposal of property rights to objects of related rights by comparison with a license, a license agreement, as well as analysis and research of the peculiarities of the legal nature of objects of related rights, in particular, the program of the organization broadcasting in connection with the peculiarities that may arise when concluding a public license for such objects. Such outstanding scientists as A. S. Shtefan, I. V. Kryvosheina, O. M. Starovit and others dealt with questions related to the topic presented in the article.

RECOVERY OF ASSETS OF SANCTIONED PERSONS TO THE STATE REVENUE AS A SANCTION: LEGAL NATURE

The article investigates the legal nature of the sanction in the form of confiscation of the assets of the sanctioned persons into the state income, as an object of application by the High Anti-Corruption Court. It was established that the current legislation of Ukraine lacks a clear definition of the legal category of “sanctions”, as well as a conceptual justification of its legal nature and a unified approach to its understanding, which necessitates the need, first of all, for their scientific development, which is extremely important in the conditions of the legal regime of military state. It has been established that in scientific legal literature, the legal category “sanction” is studied mainly through the prism of the theory of the structure of legal norms and legal responsibility, as well as certain aspects of its implementation, which is characterized by controversy regarding the compliance with the principle of legal certainty, given the application of one legal category for institutions of law that are different in their legal nature. The expediency of considering the legal nature of sanctions, which is the subject of this study, through the prism of the state sanctions policy, and defining them as national sanctions, with the aim of distinguishing their features and separating them from the legal institution of sanctions developed by the theory and practice of international law, is substantiated. The author’s definition of the legal category “national sanctions” is proposed. The peculiarities of the legal nature of the sanction in the form of confiscation of the assets of the sanctioned persons into the state income, as an object of application by the Supreme Anti-Corruption Court, which is proposed to be defined as a type of national sanctions, applied in a legal action based on a court decision during the period of the legal regime of martial law, are highlighted, and in the cases specified by law, and after its termination or cancellation, to individuals and legal entities whose actions have created a significant threat to the national security, sovereignty or territorial integrity of Ukraine (including through armed aggression or terrorist activity) or contributed to a significant extent (including through financing) the commission of such actions by other persons, including residents within the meaning of the Law of Ukraine “On the Basic Principles of Forcible Expropriation in Ukraine of Objects of Property Rights of the Russian Federation and its Residents” (sanctioned persons), after imposing sanctions on them in the form of freezing of assets in the manner specified by the Law, with the aim of compensation for damages and restoration of violated rights and freedoms, legitimate interests of a person and citizen, society and the state.

REGIONALISM IN PUBLIC ADMINISTRATION OF UNDERWATER CULTURAL HERITAGE REGIME

The article is devoted to the characteristics of the peculiarities of public administration of underwater cultural heritage regime in the regions whose water areas are significantly rich in such objects. The research of regional specifics of legal regulation and organizational mechanisms of the maintenance of the operational regime aimed at underwater cultural heritage represents experience of countries that are parties to the 2001 UNESCO Convention on the Protection of Underwater Cultural Heritage and those who have not yet adhered to it. The relevance of the research issues is determined by the necessity to create the concept of the public administration of underwater cultural heritage regime in Ukraine based on the best international practices and progressive experience of the functioning of comprehensive legal regimes of sea areas and regional cooperation. The article aims to determine the main tendencies, the best tools and mechanisms of the public administration of underwater cultural heritage regime in the range of regions of the world, whose water areas are significantly rich in such objects. The article’s purpose is to suggest proposals regarding the adoption of the positive experience and implementation of the new practices of legal regulation and organizational support of the underwater cultural heritage regime in Ukraine. The methodological basis of the research is composed of general scientific and special legal methods of scientific knowledge (historical, statistical, analysis and synthesis, comparative, scientific abstraction, forecasting, simulation). The authors describe the main modern risks for underwater cultural heritage and the ways of their potential detrimental effects elimination. Within the classical ways of regional cooperation in the field of maritime activity, the joint efforts and national approaches to public administration of underwater cultural heritage regimes in Mediterranean, Black Sea and Caribbean Basins have been characterized. It was mentioned that typical features of such administration include the establishment of specially authorized national management bodies, approval of relevant legislation and regional specialized treaties, cooperation with interested parties and digitization of vaults of museums and underwater objects in situ. Special attention was drawn to the necessity of the development of national legislation of Ukraine on the activity in the field of underwater cultural heritage, to the intensification of efforts regarding cooperation on regional and global basis, as well as to the implementation of new technical opportunities for activation of underwater historical, cultural and archeological artifacts digitization.

Removing the arrests unlawfully seized by the state or private enforcement officer on the vehicle that belongs to one who is not a debtor under enforcement proceedings

To date, there is a legal problem in Ukraine, which is the result of a large number of illegal actions of state and private enforcement agents related to the seizure ofa vehicle that once belonged to the debtor in enforcement proceedings, but which at the time of the enforcement proceedings commencement or the imposition of the relevant arrest is the ownership of another person who is not a debtor under enforcement proceedings. Illegal actions of law-enforcement officers and the imperfection of the legislation of Ukraine violate the property rights of bona fide purchasers, do not allow them to take actions regarding the registration of the vehicle in the bodies of the Ministry of Internal Affairs of Ukraine, and force them to go to court to protect their rights. However, it should be noted that in most cases, legal ignorance and imperfect justification of the legal position become the basis for refusing to grant such a claim. In this regard, this article presents the results of a scientific and legal study of the issue, identifies the gaps in the legislation of Ukraine that led to this problem, and also provides recommendations for lawmakers to perform changes to the legislation of Ukraine that could address the issue. Additionally, the article provides legal conclusions on determining the ownership of a vehicle (in particular, the moment of transfer of ownership from the seller to the buyer), taking into account the peculiarities of vehicle registration in the bodies of the Ministry of Internal Affairs of Ukraine, as well as on determining the legal status of such a vehicle registration procedure means and determination of the legal status of the actions of state and private enforcement officers regarding the seizure of the transport property of a person who is not a debtor in enforcement proceedings. In addition, the paper provides legal conclusions regarding the existing options for applying to the courts with requests to remove the wrongful seizure from the vehicle.

Peculiarities of the contract on the creation to order of objects of related rights under the legislation of Ukraine

The work is devoted to the study of the peculiarities of the contract for the creation to order of objects of related rights under the legislation of Ukraine. The work analyzes these features through such issues as the subject composition of adjacent rights, the moment of emergence of adjacent rights, the moment of transition of adjacent rights from the primary subjects of adjacent rights to the customer, features related to the legal nature of objects of adjacent rights , in particular such an object as the performance and program of the broadcasting organization, the question is raised about the need to balance the interests of the primary subjects of related rights with the powers of the customer to accompany the work with prefaces, afterwords, etc., the connection of these powers with the personal non-property rights of the creator (primary sub object of related rights), as well as with the concept of originality, since according to the requirements of the current legislation, only original works are subject to protection (it is undeniable that the objects of related rights must also be original). Also, in addition to this, the provision on surveillance rights is analyzed. And although this provision does not apply to the objects of related rights, but taking into account the close relationship between the objects of copyright and the objects of related rights, this issue is also considered by us. Thus, the author proposes to make changes to the relevant current version of the article of the profile Law of Ukraine «On Copyright and Related Rights», in connection with the fact that the provisions of the current norm on the right of resale take place only in the case of sale, resale. But what if the object is alienated, but the form of such alienation is not a contract of sale, but a contract on creation to order? In the work, the author analyzes and compares the norms of the above-mentioned profile Law with the norms of the Civil Code of Ukraine on the issue raised in the article on the subject of their consistency. As a result of the analysis of these norms and the legal nature of the contract on the creation to order and the contract for the use of the object of intellectual property rights, a distinction is made between these types of contracts with the proposal of a new version of the corresponding article in the relevant Law and its consistency with the corresponding article in the Civil Code of Ukraine. Also, attention is drawn to the lack of mention in the relevant Law of such an object of related rights as a broadcasting organization program, in particular in Part 7 of Article 36 of the Law, in connection with which the author also proposes his own version of the relevant norm. Special attention in this work is devoted to the issue of ownership of property rights to the created objects of adjacent rights to the primary subjects of adjacent rights and consideration of the transfer of such property rights from the primary subjects to the customer as a result of the contract on creation to order.

Some aspects of termination of civil service in Ukraine and in the countries of the European Union

The article is devoted to the study of the peculiarities of termination of civil service in Ukraine and in some European countries. Within the framework of the article the legal grounds for termination of civil service and the procedures for the termination of administrative-service relations is analyzed. The author tries to make a partial comparative analysis of the mechanisms of termination of civil service in Ukraine and some European countries. The author put an emphasis on the need to clearly define the status of a civil servant upon termination of civil service and the expediency of implementing an effective mechanism for his legal protection upon termination of official relations on initiative of the subject of appointment, on the one hand, and of increasing the personal responsibility of civil servants for fulfilling their obligations upon termination of civil service on of their own accord, on the other hand. Understanding the concept of termination of civil service and legal grounds of such termination according to Ukrainian legislation and to legislation of foreign countries, in particular Lithuania, Czech Republic, Germany and Poland were analyzed. An intermediate conclusion that the establishing an exhaustive list of legal grounds for termination of civil service is a positive factor which is inherent in the legislation of most European countries, that prevents an abuse and arbitrary behavior by the subject of appointment and minimizes the influence of political factors on the civil service corps and guarantees its stability and perpetuity, was made. Based on the results of the analysis, the features of the realization of procedures of the termination of civil service, the notice periods for termination of civil service, both from the subject of appointment and from the civil servant, were highlighted. The author put an emphasis on the peculiarities of the termination of civil service under the martial law of Ukraine. It was concluded that the legislation of Ukraine on the termination of service relations fully complies with European standards and contributes to the effective functioning of the civil service institute in the country. That is why the opinion regarding the availability of effective and high-quality functioning of the civil service in the conditions of the European integration processes of our country, evidence of which is the existing mechanisms for protecting the rights and freedoms of civil servants before, during and after the termination of service relations and the ensuring public interests through maximum use of their potential, was expressed by the author.

Compensation of payment of a penalty for improper performance (non-performance) of the duties by the parties to legal services supply agreement

The article is focused on the problem of compensation of payment of a penalty for improper performance (non-performance) of the duties by the parties to legal services supply agreement. The author has indicated that the protection of the rights and interests of the subjects of civil relations, in accordance with the requirements of paragraphs 8, 9 of Part 2 of the Art. 16, paragraphs 3, 4 of Part 1 of the Art. 611 of the Civil Code of Ukraine, can be carried out by means of compensation of damage and other methods of compensation for property damage, compensation for moral (non­property) harm and award of a penalty. The analysis of case-law shows that compensation of damage by customers of legal services, along with termination of contracts, is ranked first within the structure of judicial protection methods in obligations to provide legal services. Talking about the compensation for moral harm and award of a penalty, such methods of protection are applied extremely rarely. Accordingly, the author believes that the problem of the responsibility of a provider of legal services, in particular the matter of classification of the appropriateness (or, on the contrary, inappropriateness) of performing own duties by this party of the obligation, causes the most problematic issues both from the point of view of the doctrine of civil law and legal enforcement practice The author of the article has noted the possibility of applying a penalty for such types of offenses as delay in fulfilling the main obligation (delay in providing a legal service per se) and delay in returning funds to a customer. The legislation of Ukraine does not provide the possibility to apply a penalty in relation to improper (low-quality) service provision. Therefore, if a provider began to provide legal services in time, but provided them improperly, then the application of a penalty (fine) to his illegal behavior will be possible only if the contract concluded between the provider and the customer of legal services specifically stipulates a relevant term. Taking into account the known advantages in the position of legal services’ providers regarding certain dictates of contractual terms at the stage of concluding contracts, such a penalty clause is unlikely to appear in such contracts. The difficulty of applying this type of a penalty is also explained by the problem of determining the criteria for assessing the quality of legal services’ provision. As we have noted, there are no such clear criteria. Therefore, the application of a penalty (fine) for the “low-quality” legal service fulfilled by the provider is also complicated by objective reasons. The author has substantiated the provisions that the composing elements of an offense are required in order to apply a penalty in legal relations on supplying legal services. In contrast to compensation of damage, lesser form of an offense is sufficient for awarding a penalty: wrongfulness of the performer’s behavior and his guilt. In order to avoid unnecessary repetition, we step aside from studying these aspects, since they are sufficiently thoroughly researched in the material of this subsection on compensation of damage.

Sportsman’s employment contract: problematic issues and prospects for their solution

Individual contractual regulation, which reflects the real needs of the development of relations between an employee-athlete and an employer-sports organization, plays an important role in regulating the labor activities of athletes. Thus, the employment contract concluded with an athlete contains a number of conditions that objectively and significantly individualize his work, i.e. conditions inherent only to this category of employees. Moreover, it enshrines differential conditions for each specifically defined employee­athlete. The purpose of the article is to consider the specifics of the labor contract concluded between an employee-athlete and an employer­sports organization. It was concluded that the labor relations of a professional athlete should be regulated precisely by the norms of labor law and a special law on professional sports, which regulates the entire complex of relations between the state and participants in professional sports, although today there are opinions that the work of professional athletes should be provided with the help of civil - legal regulation. It is noted that, as of today, the main national law in the field of sports - the Law «On physical culture and sports» dated 12.24.1993 concerns only the general foundations of activities in the field of physical culture and sports, at the same time, it does not even contain an acceptable definition of such a concept as «labor contract with a professional athlete». Therefore, it is proposed to supplement the specified Law with a norm to provide for the definition of an employment contract with a professional athlete. In particular, as an employment agreement between an employee­athlete and an employer-sports organization with all appendices, changes and additions, concluded in accordance with the legislation of Ukraine, on the basis of which labor relations arise regarding the preparation and participation of the athlete in competitions for a monetary reward paid by the club. At the same time, in addition to defining and enshrining at the legislative level the concept of an athlete’s employment contract, the proposal to develop a standard form of contract with athletes of various sports was supported, the development of which should be based on the main directions of the joint sports activities of the athlete and the sports organization, which directly consists in the preparation athlete to a successful performance at competitions.

Problematic aspects of covering costs related to insolvency proceedings

The article is dedicated to examining the problematic aspects that arise in practice concerning the formation, execution, and reimbursement of costs associated with insolvency proceedings for small and medium­sized enterprises and developing proposals to address these issues. Special attention is given to the analysis of the current insolvency legislation in Ukraine, identifying its shortcomings in regulating the composition of expenses in bankruptcy cases, the mechanisms for covering these costs, and the determination oftheirfunding sources. The authors argue that the feasibility of applying bankruptcy procedures, an objective assessment of their effectiveness, and the independence of insolvency practitioners largely depend on the provision of adequate financing for the costs associated with insolvency proceedings. The article highlights the specifics of applying bankruptcy procedures in situations where the debtor lacks sufficient assets to cover the expenses associated with the proceedings. The author proposes the introduction of a new simplified liquidation procedure that provides for minimal implementation timelines and reduced costs. Such a procedure has the potential to significantly alleviate the financial burden on debtors and simplify the process for insolvency practitioners. The relevance and necessity of urgently improving the regulatory framework governing the costs associated with insolvency proceedings are substantiated, along with the comprehensive provision of debtors with effective legal instruments to resolve their obligations in a state of insolvency. Based on the conducted research, practical recommendations have been developed for amending the insolvency legislation. These proposalsinclude standardizing thelistof expenses, improving the mechanisms for advancing costs, introducing more efficient methods for covering expenses and ensuring the timely payment of costs associated with insolvency proceedings. Thus, the article aims to contribute to the further improvement of Ukraine’s insolvency legislation, enhancing its effectiveness and ensuring greater legal certainty for all participants in the bankruptcy process.

The system of international legal norms and principles – the basis of legal regulation of the activities of national law enforcement bodies

It is indicated that the introduction of advanced international and European norms regarding the functioning of law enforcement agencies into Ukrainian legislation is a key indicator that the country not only declares a sustainable course for the democratization of all aspects of public life, but also takes concrete measures for its implementation. Ukraine has made significant progress in this direction, but there are still a number of challenges, the legal analysis of which will contribute to the further approximation of the domestic system of law enforcement agencies to global and European standards. In this context, one of the priority areas of scientific research is the justification of the need to update and improve the ethical codes of conduct of law enforcement officers based on international standards. This task becomes particularly relevant in view of the need for constant improvement of professional ethics and standards of behavior in the law enforcement sphere. This approach will not only improve the efficiency of law enforcement agencies, but also strengthen public trust in them, which is crucial for building the rule of law and civil society. In addition, it will allow Ukraine to demonstrate its commitment to the principles of the rule of law and the protection of human rights in the international arena. The article examines the system of international legal norms and principles that form the basis of legal regulation of the activities of national law enforcement agencies. Two groups of international standards are distinguished. The first group includes international legal acts that declare human rights and freedoms, primarily those that may be violated by the unethical behavior of law enforcement officers as representatives of state bodies. The second group represents international legal standards of professional and ethical behavior of employees of a specific law enforcement agency, the norms of which directly indicate the proper behavior of law enforcement officers in a specific area of law enforcement activity (judicial, prosecutorial, police, investigative, etc.). The main emphasis is on the need to cover the rules of professional ethical behavior of employees of all law enforcement agencies without exception, including those legally endowed with special rights and competence.

Online harassment in labor relations

The article notes that the integration of social media into our daily lives has led to the blurring of the boundaries between work and personal space and, as a result, the growth of harassment on social media. Based on various statistics and international studies, it can be argued that harassment at work, especially sexual harassment, is a complex, unresolved problem for many companies around the world, and the constant growth of remote work that began during the pandemic directly leads to an increase in complaints about aggressive actions on the Internet. The authors of the article point out that harassment on social media in the workplace does not have to be limited to traditional working hours, and the harasser can be not only a colleague, manager, or technical staff, but also a client, supplier, etc. To effectively combat harassment in the workplace, organizations must first develop a zero-tolerance policy against harassment or any other form of discrimination and cultivate a culture of empathy. However, a policy or training alone is not enough if there is no detailed and effective mechanism for reporting harassment to a manager or an authorized body at the enterprise. The article analyzes the foreign and national experience of the procedure for reporting harassment and protecting violated rights. The author concludes that since Ukrainian legislation does not define harassment and does not establish liability for such actions, employees have the opportunity to protect their rights only within the framework of the Law of Ukraine “On Ensuring Equal Rights and Opportunities for Men and Women” and the Law of Ukraine “On Principles of Prevention and Combating Discrimination in Ukraine”. Therefore, the issue of supplementing national legislation with such a term as harassment, defining its possible forms and establishing liability, as was done, for example, with regard to mobbing, is now an urgent one.

Reduction of the tax burden as a mechanism for stimulating business development in rural areas

The article is devoted to the study of both theoretical aspects of tax stimulation of the development of entrepreneurship in rural areas, as well as the preferential norms for taxation of enterprises that carry out their economic activities in rural areas, provided for in the current legislation of Ukraine, as one of the effective ways of stimulating their development. The relevance of this issue, especially in the conditions of the full-scale armed aggression of the Russian Federation against Ukraine, is confirmed both in scientific circles and by the survey of business representatives, including micro, small and medium-sized enterprises, conducted after the start of the full-scale invasion. The norms of the current legislation of Ukraine on such main directions of tax stimulation of the development of enterprises in rural areas, which were characteristic of the domestic legislation in different periods of its development, were separately studied, such as: write-off and restructuring of tax debt; reduction of the taxation rate by separate taxes; exemption from payment of certain types of taxes and fees (mandatory payments), introduction of special taxation regimes. On the basis of the conducted research, the advantages and disadvantages of each of these mechanisms of tax incentives were analyzed. It was revealed that, as of today, one of the main preferential tax regimes inherent in enterprises carrying out their economic activities in rural areas is a simplified system of taxation, accounting and reporting. Taking this into account, and in the context of government initiatives to impose an additional fiscal burden in the form of a military levy, in particular, on taxpayers of the third group of single taxes, a proposal is made to balance such a burden at least for a part of taxpayers who carry out their activities in the least favorable rural areas, including the territories affected by the consequences of the armed aggression of the Russian Federation against Ukraine, by reducing the taxation rate with a single tax to 2 percent for the period of martial law and for several years after its termination.

The concept of an individual act as the subject of a public legal dispute

The article is devoted to the study of the issue of the definition of an individual act as the subject of a public-law dispute, which is extremely relevant at the current stage of reforming state institutions and harmonizing the legislation of Ukraine in the process of negotiations on joining the European Union. The article indicates that public-law disputes regarding the appeal of individual acts cover all spheres of the public life of citizens and are a direct consequence of the implementation of public­authority management functions by subjects of authority. The state of administration of justice by administrative courts in 2020-2023 was studied, and a conclusion was made about the increase in the number of public legal disputes considered by administrative courts. Attention is drawn to the fact that domestic legislation is inconsistent in the field of terminology. In particular, the Law of Ukraine «On Administrative Procedure» uses the concept of «administrative act,» the Code of Administrative Procedure of Ukraine uses the concept of «individual act,» and the Law of Ukraine «On Law-Making Activity» uses «acts application of law,» «other individual legal acts,» and «other legal acts that do not contain legal norms.» In connection with this, subjects of authority often approach issues of terminological apparatus in different ways when processing hundreds of legal acts. In addition, the scientific community does not have a unified approach to this issue, operating with the concepts of «legal acts of state administration», «administrative legal acts», «individual administrative acts», «individual administrative legal acts» and «legal acts of individual action». Taking into account the researched material, it is indicated that most often an individual act is equated with the concept of an administrative act, which is narrower. Therefore, in the context of a public legal dispute, which includes both administrative and judicial appeals, it is appropriate to use the term individual act. It has been concluded that a unified understanding of the definition of an individual act by the scientific community and the legislator is extremely important, as it forms a unified approach to their application. Therefore, the definition of an individual act is proposed.

Codification as a way of systematizing the legislation of Ukraine

The article examines the theoretical and legal issues of the essence of codification as a way of systematizing legislation. The article states that the integration processes of adaptation of domestic legislation to the legislation of the European Union oblige the domestic legislator to adapt the country’s legal system to the requirements for its systematization established by the European community. Attention is drawn to the fact that this process conditions the revision of ideas about the essence and approaches to the systematization of legislation, the introduction of new mechanisms of law-making technology. It is concluded that codification is of great importance in these processes. The article substantiates that codification, as a form of systematization of legislation, includes official activity on improvement and systematization of legal norms, which is carried out by subjects of such activity, authorized for this. It is noted that this process is carried out by systematizing legal norms into a single codified act. Codification of legislation includes a complex process of applying a special (codification) law-making technique. It is proven that this process involves the purposeful activity of law-making subjects, aimed at processing and ordering legal acts with the aim of their systematization and consistency with the needs of law enforcement activities, avoiding gaps, collisions and shortcomings. It is substantiated that the purpose of codification is the development and adoption of a single, logically constructed and internally structured act that regulates homogeneous social relations as completely as possible. It is concluded that codification should be considered a specific method of systematization of legislation, which combines the features of official systematization and law-making activity, and therefore codification has a «dual nature», which includes both the systematization of law and the active process of creating new regulatory and legal acts. It is justified that this type of activity is aimed at the radical revision and streamlining of the existing legislation, leading to the adoption of a single, fundamental and internally and externally agreed comprehensive legal act, this act regulates the most principled and fundamental social relations. It is emphasized that, from this point of view, codification should be considered as a way of systematizing legislation, and at the same time, the law-making (or law-making) process and activities of authorized subjects in this area are the content, the essence of codification.

Legal regulation of education in Ukraine. Part 6: Features of admission to higher education in Ukraine

This article examines the legal issues of regulating the access of citizens of Ukraine to higher education of the third educational and scientific degree (doctor of philosophy) in the paradigm of international acts, the Constitution of Ukraine, the Laws of Ukraine, and Resolutions of the Cabinet of Ministers of Ukraine in the field of education. This is related to the existence of certain legal conflicts in the education sector, which arose as a result of the ambiguity and imperfection of the legislation of Ukraine on education, which the Ministry of Education and Science of Ukraine uses to illegally restrict the access of citizens of Ukraine to higher education of the third educational and scientific degree. Taking into account the requirements of the Constitution of Ukraine, the Universal Declaration of Human Rights of the United Nations, and the Convention for the Protection of Human Rights and Fundamental Freedoms, the article presents the results of a study of the peculiarities of the application of the provisions of the relevant legislative acts in the field of education (with all changes and additions introduced as of September 1, 2024), namely the Law of Ukraine “On Education” (dated September 5, 2017, under No. 2145-VIII), the Law of Ukraine “On Higher Education” (dated July 1, 2014, under No. 1556- VII) and the “Procedure for Training Candidates for Higher Education Degrees of Doctor of Philosophy and Doctor of Sciences in institutions of higher education (scientific institutions)”, approved by Resolution No. 261 of the Cabinet of Ministers of Ukraine (dated March 23, 2016). At the same time, the research is mainly focused on the peculiarities of applying the above­mentioned legislative acts to determine the differences in the conditions of access to free and paid education and the established legitimacy and feasibility of certain elements of such conditions. Principally this concerns the introduction by the State of Ukraine of unified professional exams and other tests (with the use of external independent evaluation) as a condition for access to the next stage of tests, namely, entrance exams and other tests for admission to study introduced by higher education institutions of Ukraine. That is, the legality of establishing a two-level system of competitions and entrance tests for those who wish to obtain a higher education of the third educational and scientific degree (doctor of philosophy) on a paid basis (i.e., at their own expense or the expense of non-state grants and scholarships) is being considered. The article is the sixth one within the cycle of studies in which the peculiarities of access of Ukrainian citizens to higher education in martial law conditions are addressed.

The fine as a form of liability for anti-competitive concerted actions: novelties of the competition legislation of Ukraine and review of the AMCU practice

The article analyzes the provisions, including novelties, of the Ukrainian competition law on determining the amount of fines imposed for anticompetitive concerted actions. The article analyzes certain provisions of Ukrainian legislation, in particular, the Law of Ukraine «On Protection of Economic Competition» and the Procedure for Determining the Amount of a Fine Imposed for Violation of the Law on Protection of Economic Competition, approved by the AMCU Order No. 22-rp dated December 14, 2023. The author analyzes the provisions of competition law regulating the mechanisms of: 1) determination of the basic amount of a fine; 2) adjustment of the amount of a fine taking into account the circumstances which are taken into account when determining the amount of a fine and increase or decrease the amount of a fine compared to the basic amount of a fine; 3) determination of the maximum amount of a fine. The author cites the practice of the Antimonopoly Committee of Ukraine to support the statements made in this paper. The authors emphasize that the Procedure has solved one of the existing problems of legal regulation in this area. However, this legal act still provides for unlimited discretion of the AMCU in determining the basic amount of the fine, which leads to the possibility of attempts to influence the authorized representatives of the antimonopoly authorities in order to reduce the amount of the imposed penalties. Based on the analysis of the provisions of the Procedure, the Law of Ukraine and the AMCU Decisions on violation of legislation on protection of economic competition and imposition of a fine, the authors conclude that the provisions of the above Procedure are imperfect in terms of legal regulation of the mechanism for reducing the basic amount of a fine in the presence of circumstances provided for by it. The solution of this problem will be facilitated by cooperation of the business entity that has committed or agreed to commit anticompetitive concerted actions with the bodies of the Antimonopoly Committee of Ukraine. In view of the above, it is proposed to amend the competition legislation of Ukraine, including the Procedure.