Legislative Definition Research Articles

Лісоресурсні рентні платежі в Україні за умов значного коливання цін на продукцію необробленої деревини

Розглянуто теоретичні і законодавчі аспекти та практичні наслідки для лісогосподарської галузі та сільських територіальних громад в Україні від вилучення рентних платежів за спеціальне використання лісових ресурсів (деревини). Доведено недосконалість сучасного механізму визначення обсягів рентних платежів за заготівлю деревини за недостатнього економічного обґрунтування рівня їх ставок при періодичному директивному підвищенню та неузгодженості у короткотерміновій перспективі (у межах року) з динамікою цін на продукцію необробленої деревини та витрат постійних лісокористувачів на рубання та відновлення деревного ресурсу. З'ясовано, що особливо значні негативні наслідки для фінансово-економічного стану підприємств лісогосподарської та деревообробної галузей країни через надмірне рентне оподаткування спостерігаються в умовах раптового стрімкого падіння цін на продукцію необробленої деревини (2013 та 2019 рр.). Виявлено наявність в Україні, як і в інших європейських країнах, нерегулярних та циклічних коливань цін на продукцію необробленої деревини. Оцінено вплив на посилення кризового фінансово-економічного стану постійних лісокористувачів багаторесурсної Поліської частини України стрімкого підвищення за останні (2018-2019) роки податкового навантаження (ставок рентних платежів за спеціальне використання лісових ресурсів (на 16,8 та 50,0 %), введення з середини 2018 р. податку на лісові землі) при істотному скороченні попиту та цін реалізації продукції круглого лісу (за півроку у 2019 р. на 6-59 %). Визначено, що частка рентних платежів за спеціальне використання лісових ресурсів, починаючи з 2016 р., в 1,2-2,4 раза перевищувала витрати державного бюджету на ведення лісового та мисливського господарства, що зумовлює фіскальний, а не стимулятивний характер оподаткування галузі. Запропоновано вдосконалений механізм нарахування рентних платежів за заготівлю деревини через визначення еквівалентного (справедливого) їх розміру як важливої складової фінансово-економічного механізму лісогосподарювання в умовах децентралізації влади та реформи місцевого самоврядування. Рекомендовані зміни впроваджують ринковий механізм розрахунку рентних платежів за заготівлю деревини, які узгоджують обсяг рентних зобов'язань лісокористувачів з динамікою квартальних аукціонних цін на продукцію необробленої деревини.

Transaction costs of construction enterprises in foreign economic activity

The article proposes amendments to the existing regulations to reflect the costs associated with the entry of domestic construction enterprises into foreign markets to prevent the decline of business entities in Ukraine and, accordingly, the outflow of highly skilled labor from the country.The term "transaction costs", introduced in circulation in 1937 by R. Coase in the work "Nature of the firm" is considered. It is determined that many domestic and foreign authors dealt with the issues of accounting for transaction costs, but to date, even there has not been a consensus on the classification and reflection of such costs in the enterprise.In order to effectively introduce Ukrainian construction companies into the external economic space and, accordingly, reduce the outflow of skilled labor from the country, it is necessary to solve the issues of accounting reform and cost sharing of enterprises (transaction costs). in establishing joint ventures for construction abroad. There is a problem of accounting for transaction costs in order to "calculate the cost" of enterprises entering the external markets of construction services and to start cooperation with foreign partners and to sign agreements on joint activities. The accounting proposals for accounting of such expenses are considered, namely: creation of a separate account in the 9th class of the plan of accounting accounts "Costs of activity", identification with representative expenses in the composition of accounts 92 "Administrative expenses" and 93 "Costs of sales" and other accounts of 9th class , commissioning of the Transit Account 86 "Transaction Expenses" "with the further assignment to Class 9 accounts by functional purpose".In order to enhance the integration of construction companies in the global economic space, the creation of joint ventures requires the legislative definition of the term "transaction costs" in both domestic and international standards and IFRS and to develop a unified approach to accounting for such costs in the legislation of Ukraine and to amend the accounting plan accounts.

THE IMPORTANCE OF LEGAL (FORMAL) DEFINITION FOR DEVELOPMENT LANGUAGES OF LAW: LINGUISTIC AND LEGAL ASPECTS

The article analyzes the approaches of a number of authors and defines the essence of the language of law. The main features of the language of law are given. The place of legal linguistics and its relationship with the science of law, linguistics, philosophy, psychology and logic is determined. The author analyzes the approaches of a number of researchers to the term «legal writing». The correlation of legal categories, legal norm and principle of certainty is carried out in the work. It is emphasized that one of the means of ensuring clarity of normative prescription and clarity of intention of the legislator is the application of clear legislative definitions in the texts of relevant legal acts, as inaccuracy of linguistic expression of law, insufficient unification of legal concepts and terms results in ambiguous understanding, interpretation and application. legal norms, departure from those ideas and provisions that were embodied by the law-making body. The author defines the essence and presents the main requirements for the technique of legal writing. The basic rules for creating legislative definitions are given. Distinctive features of the legislative style are described and listed. The ratio of formal certainty and language of law is carried out.

Tax monitoring as a method of digitalization of tax administration in the Russian Federation

This article presents a historical overview of the emergence of tax monitoring in the Russian Federation, as well as the analysis of its peculiarities within the context of trends of global taxation practice. Modern nations apply new approaches to tax administration, but commonly emerging and practically established ideas do not receive due scientific research. The object of this research is the process of digitalization of tax administration based on Russian and foreign experience. The subject of this research is the theoretical aspects of tax monitoring, as well as historical analysis of the emergence of a new format of interaction between tax administration and taxpayers in Russia and global practice. The goal of this work is to determine the role and importance of tax monitoring within taxation system of the Russian Federation, as well definition of tax monitoring as the means of digitalization of tax administration. The scientific novelty of this work consists in the comprehensive research of implementation of tax monitoring from the moment of its emergence in the global practice of taxation and determination of its essential features, which allowed concluding on incorrectness of legislator’s definition of tax monitoring as a form of tax control, and call for legislative definition of the concept of “tax administration”, as well as amending the Taxation Code of the Russian Federation for clarification of the status of taxpayers, who transitioned to the digital model of tax administration. The results of this research can be used in development of amendments to the legislation and criteria for assessing efficiency of tax monitoring.

Problems of formation of business angels in the innovative process of Ukraine

Problem setting. The article examines the problems of the legislative definition of business angels, and also summarizes the terminology of this subject of innovation infrastructure. Also, in the article we try to find out the legislative consolidation of the term of “business angel” in the countries of the European Union, which further development and functioning is investigated. The importance of them is determined at the national level to consolidate in a special law the definition and procedure for the provision of investments by business angels. Analysis of resent researches and publications. Business angels are relevant, because for many Ukrainian entrepreneurs and companies there is a problem of financing. Thus, the study of this topic in their scientific works engaged in such outstanding scientists A.M. Lieutenant and LL Antonyuk, S. Valdaytsev, K. Pinyugin, O. Kashirin, O. Semenov, A. Karzhauv, O. Folomentyev, Benjamin J., Margulis J., Ammosov YP, Brian Hill, Dn. Power, N. Fonstein, A. Halytsky and other scientists. The target of research. There is a study of the essence and legal definition of the term business angels. Research of national and foreign private investors (business angels), as well as, outlining of reality of regulation in national legislation of the procedure for providing business angels to invest. Article’s main body. A business angel is a person who invests money in projects that often exist only as an idea. At this stage, a young campaign or entrepreneur funds of the development and implementation plan often have nothing to begin a startup, because there is nothing to interest serious investment funds. In this case, angels come to the aid of investors. It should be emphasized that investors, when they see a prospect in the idea, and believe in the future this idea will appeal to society and will find further improvement and development, business angels, usually, invest in this business the necessary and sufficient amount of their own funds. This is what distinguishes business angels from venture investors, who manages other people’s capital. So, it should be noted that they receive not only a share in the campaign, but sometimes even a blocking stake, what allows them to influence decisions made by the owner. In the research, Shevchenko O.M gives the following definition that business angels are private venture investors who invest their financial resources, as well as, personal time and abilities in little-known young innovative companies with the expectation of commercial profit. In addition, by providing start-up capital, private investors bring to the company the most valuable thing — professional and managerial experience (which is, usually, lacking in companies in the early stages of development), as well as, the necessary connections and reputational support. Conclusions and prospects of the development. Therefore, analyzing all of the above, the following conclusions should be next: firstly, the functioning of such a new institution in innovation law as business angels is an effective source of stimulating innovation by providing financial and information and communication support to entrepreneurs; secondly, it should be emphasized that further development and implementation in Ukraine requires its own legislation in a special Law of Ukraine.

Requirements for the definitions in law

The article substantiates the importance and methodological application of the theory of concept in jurisprudence. The analysis of the practical use of logic as the science in legal processes is carried out, in particular, the theoretical approaches to the formulation of definitions in law and the criteria of the correctness of normative definitions, developed by domestic and foreign specialists. The relevance and importance of giving due consideration to this aspect of the rule-proclaiming technique were disclosed. It is shown that the effectiveness of legal regulation is largely determined by the level of compliance with logical rules and laws in formulating definitions in regulatory texts, and ignoring these requirements can lead to legal errors and collisions of all kinds. In the formulated theoretical provisions of the article, the author relies on the works of logicians from Kyiv, Moscow, Kharkiv schools, who have made a significant contribution to the development of the modern version of doctrine of concepts, among them outstanding scientists: E.K. Voyshvillo, V.E. Zherebkin, A.E. Konversky, V.D. Titov and also well-known specialists in the field of law, including S.S. Alekseev, V.M. Baranov, V. Kosovich, A.V. Plotnikov, T. Podorozhna, Y.O. Pokrovsky, A.V. Khvorostyankina, etc. - all of them were engaged in the elaboration of theoretical approaches and the development of methodological recommendations on the formulation of correct legislative definitions. Given the crucial importance of legislative definitions in legal matters, the author demonstrates on the example of definitions in Ukrainian and international law that legal gaps in this aspect of rule-proclaiming technique still exist, and therefore extremely it is necessary to deepen the development of methodological guidelines for the requirements that are put forward to the definitions in law. The practical part of the study is based on the analysis of some definitions of legal concepts from the existing legislative texts. The author of the article concluded that, apart from generally accepted logical rules for the formation of definitions, the lawmaker must also take into account some specific requirements regarding definitions in law. As a result of the research, these specific requirements are formulated. Among them: constancy of meaning of the formulated concepts in different legislative texts, avoidance of evaluative and moral terms and concepts, sequence and coherence in correlation of legal concepts and categories in different legal sources, avoidance of synonyms, brevity, and completeness of the formulated definitions, use of the popular science style and avoidance of overloaded verbal constructions. Each provision was illustrated with examples of existing legislation.

ОБҐРУНТУВАННЯ ЗАВДАНЬ ТА ПОВНОВАЖЕНЬ НАЦІОНАЛЬНОЇ ГВАРДІЇ УКРАЇНИ ЩОДО ЗАХИСТУ ОБ’ЄКТІВ КРИТИЧНОЇ ІНФРАСТРУКТУРИ

The research was conducted to study the state of development of the issue of protection of critical infrastructure in Ukraine. It is established that the world is increasingly using an integrated approach to ensuring the security of systems, facilities and resources that are crucial to the life of a state or association from criminal encroachments and terrorist threats, as well as threats of another nature - natural, technogenic, social, military ones.It is determined that the term “critical infrastructure” has not yet received its legislative definition, it is, de facto, already used in such fundamental regulations. Today in Ukraine only the legislative base for the protection of critical infrastructure is being formed and the body that will formulate the state policy for the protection of critical infrastructure, as well as the body (military formation) that will be responsible for implementing the tasks of protection of critical infrastructure remains undefined critical infrastructure from various threats.The purpose of the article is to conduct a research to study the state of development of the issue of protection of critical infrastructure in Ukraine and justify the tasks and powers of the National Guard of Ukraine in this area.A legal analysis of the implementation by the National Guard of Ukraine of the tasks to stop terrorist activities and counter-sabotage. It has been proved that the National Guard of Ukraine is involved in anti-terrorist activities and participates in the activities of the Unified State System of Prevention, Response and Cessation of Terrorist Acts and minimization of their consequences, without being part of the system of subjects of fight against terrorism. Counter-sabotage activities are a direct form of execution by the National Guard of Ukraine of tasks related to the cessation of terrorist activities.It is substantiated that at the stage of creation and organization of the State Critical Infrastructure Protection System, including by determining the Authorized Body for Critical Infrastructure Protection of Ukraine and determining the competence and authorities in the field of critical infrastructure protection of other subjects of the state critical infrastructure protection system. The National Guard of Ukraine in this system is not normatively defined.It is proved that the legal status, level of logistics and training of personnel, the presence of special units in the National Guard of Ukraine that perform the functions of units for counter-sabotage, their experience in performing counter-sabotage tasks in the field of the anti-terrorist operation and joint operations forces allow considering the National Guard of Ukraine the main subject of counter-sabotage activities ‒ the Authorized Body for Critical Infrastructure Protection of Ukraine both within the territorial defense and in peacetime for the protection of critical infrastructure.Areas of further research will focus on the protection of critical infrastructure in Ukraine.

Is It Necessary a Renewal of the Theory of the Firm Based on Pandemic realities?

This paper deals with the study of the reverse impact made by the state regulation of entrepreneurial activity on economic development indicators and with substantiation of the expediency to develop new business management theories. According to the analysis of studies on “firm” definition and the peculiarities of its operation, these issues have been actively studied since Adam Smith when the firm was an important component of the marketplace, and until the legislative definition and certification of its operation. The article considers the firm a legal entity, an open economy institution operating under corporate law. The study is conducted based on a critical review of the literature in this field, including information and news of the pandemic period, the synthesis of which allows to draw conclusions about the possibility and need to update the theoretical basis for organizational management, based on the deduction method. According to the analysis results, today, the firm operates in conditions of increased competition and an open environment. Its main functions are the production of goods or services, making a profit and meeting the needs of the population, government agencies or other firms, and the basis of the activities of legislation and regulations approved by government agencies. One of the main problems in modern firms’ functioning is the coronavirus pandemic, which is the essential structural crisis in the economy after World War II. It caused rising unemployment, significant loss of profits, and bankruptcy of small and medium-sized enterprises. Thus, one of the most stable and efficient sectors of the pandemic economy is the IT business and the catering sector. The study shows the need to transform organizations’ existing management strategies in terms of their adaptation to the realities of the modern world economic system. The study results can be useful for managers and heads of enterprises in improving the efficiency of firms during the crisis. Keywords: Lockdown, Pandemic, Profit, Public Authorities Support, Theory of the Firm, Wellbeing.

INTERNATIONAL REGULATION OF TERMINATION OF RIGHTS IN THE FIELD OF CIVIL AND INTERSUBJECTIVE STATE RELATIONS

The termination of right, which is based on the implementation of legal facts, is determined by the fact that it will facilitate the realization of processes of changing the subject composition of a legal entity. As a result of this, the definition of structural legislation regarding the quality of the legal structure for the implementation of the termination of right becomes relevant. The relevance of the study is determined by the fact that termination of right is defined as the most problematic area of implementation in national legislation. This becomes a rather complicated legal phenomenon when it comes to block formations. The novelty of the study is determined by the fact that, for the first time in the literature, aspects of the development of the system of termination of right in an integrated and furthermore national system of law are shown on the example of the European Union. The authors determine the need for the formation of the indicated topics as exemplified by the analysis of the main interstate and fundamental documents that form the common legal field in integration and block associations. The study gains practical significance in the event that it becomes necessary to distinguish the interaction between counterparties outside the integration association and the domestic legal field. This aspect should also be considered in globalization processes. The analysis also has its application for the socioeconomic development of territories.

Цели уголовного наказания как отражение современной уголовной политики.

The presented study is devoted to the issues of disclosing the content of the goals of criminal punishment, analyzing the possibilities of their actual achievement in the practical implementation of criminal punishment, determining the political and legal significance of the goals of criminal punishment indicated in the criminal legislation. The purpose of punishment as a definition of criminal legislation was formed relatively recently, despite the fact that theories of criminal punishment and the purposes of its application began to form long before our era. These doctrinal teachings, in essence, boil down to defining two diametrically opposed goals of criminal punishment: retribution and prevention. The state, on the other hand, determines the priority of one or another goal of the punishment assigned for the commission of a crime. The criminal policy of Russia as a whole is focused on mitigating the criminal law impact on the offender. One of the manifestations of this direction is the officially declared humanization of the current criminal legislation of the Russian Federation. However, over the course of several years, the announced “humanization of criminal legislation” has followed the path of amending and supplementing the Criminal Code of the Russian Federation: introducing additional opportunities for exemption from criminal liability and punishment, reducing the limits of punishments specified in the sanctions of articles of the Special Part of the Criminal Code of the Russian Federation, and including in the system of criminal punishments of types of measures that do not imply isolation from society. At the same time the goals of criminal punishment are not legally revised, although the need for such a decision has already matured. Based on consideration of the opinions expressed in the scientific literature regarding the essence of those listed in Part 2 of Art. 43 of the Criminal Code of the Russian Federation, the goals of punishment are determined that each of them is subject to reasonable criticism in view of the abstract description or the impossibility of achieving in the process of law enforcement (criminal and penal) activities. This circumstance gives rise to the need to revise the content of the goals of criminal punishment and to determine one priority goal that meets the needs of modern Russian criminal policy. According to the results of the study the conclusion is substantiated that the only purpose of criminal punishment can be considered to ensure proportionality between the severity of the punishment imposed and the social danger (harmfulness) of the crime committed. This approach to determining the purpose of criminal punishment is fully consistent with the trends of modern criminal policy in Russia, since it does not allow the use of measures, the severity of which, in terms of the amount of deprivation and legal restrictions, clearly exceeds the social danger of the committed act. In addition, it is proportionality, not prevention, that underlies justice – one of the fundamental principles of criminal law.

Financial Instruments Entail Liabilities: Ether, Bitcoin, and Litecoin Do Not

The financial assets that are subject to major European financial legislation (i.e. (designated types of) financial instruments) have traditionally been defined in a largely exemplary and circular manner. The recent proliferation of ‘non-traditional’ financial assets, such as cryptocurrencies and stablecoins, is increasingly challenging the viability of these pragmatic financial asset definitions. Through the analysis of the technologies and functionalities underpinning non-traditional financial assets, legal scholarship has aimed to categorize novel assets within the existing framework of financial asset definitions. Although a solid understanding of e.g. distributed ledger applications and cryptography appears a prerequisite for future policy and legislative interventions, contemporary European financial legislation is mostly indifferent to the technologies on which financial assets may be wired. Categorizations based on the purposes that non-traditional assets may serve (i.e. payment, utility, and investment) are more relevant to financial law, but suffer from subjectivity because they depend on the asset usage by the asset holder. Against this backdrop, this paper proposes a novel systematization of non-traditional assets that is based upon the conceptual substructure of the assets within scope of European financial legislation. More specifically, this paper submits that, irrespective of underlying technologies and functionalities, all assets that are subject to major European financial legislation have a conceptual common denominator: they entail the liability of an entity and, hence, have intrinsic value. The proposed categorization singles out a well-defined group of novel financial assets that is not subject to European financial law (i.e. assets that only have extrinsic value). Different from functionality- and technology-based categorizations, the suggested approach allows to eradicate ambiguities and potential overinclusiveness of functionality-based categorizations of non-traditional assets. By exploring the conceptual common denominator of the financial assets that are subject to European financial legislation, this paper aims to foster debate on the circular and exemplary character of financial asset definitions in European financial legislation in general and the relation of these definitions to novel types of financial assets in particular.

КОРПОРАТИВНІ ПРАВА В УКРАЇНСЬКОМУ ЗАКОНОДАВСТВІ: ПОНЯТТЯ ТА ЗМІСТ

Стаття присвячена розгляду понятійних засад корпоративних прав та з’ясуванню їх правової природи. У дослідженні робиться спроба розкрити їх поняття та визначити їх місце в системі права України. Для цього були вивчені законодавчі дефініції терміну «корпоративні права» та з’ясовані наукові підходи до його розуміння та тлумачення. Дослідження в такому ракурсі дозволило сформувати ряд висновків і пропозицій, спрямованих на вдосконалення корпоративного законодавства, які можуть бути підґрунтям для подальших наукових досліджень.

ДЕРЖАВНО-КОНФЕСІЙНІ ВІДНОСИНИ: ПРОБЛЕМИ ПРАВОВОГО РЕГУЛЮВАННЯ ТА НАУКОВОГО ОБҐРУНТУВАННЯ

The article deals with the problems of legal regulation and researching substantiation of state-confessional relations. The author describes the existing doctrinal approaches to the definition of the concept of "state-confessional relations". The author provides his own definition of state-confessional relations as a type of inter-institutional relations, characterized by the presence of a legal and actual connection between religious organizations and the state. It is noted, that the presence of a legislative definition of the right to freedom of worldview and religion allows religious organizations to determine the framework of their activities in accordance with the legal regulations. The opinion is expressed, that in modern soci- ety there is an urgent need for a legislative definition of the legal status of religious organizations as subjects of law. The existence of well- established state-confessional relations contributes to the proper understanding by representatives of state authorities of the peculiarities of the religious worldview of the population of the state, which is an important condition for the adoption of such normative legal acts that would not contradict the religious feelings of believers and would not lead to an unreasonable restriction of their right to freedom of religion. On the other hand, the partnership of religious organizations with the state gives them the opportunity to participate in public discussions of legislative initiatives, providing them with a religious assessment. In the article, the author pays considerable attention to the problems of legislative regulation of the activities of religious organizations. Taking into account the terminological imperfection of the Statute of Ukraine "On freedom of conscience and religious associations" and the absence of a separate enaction with the definition of terms in it, the author provides his own definitions of the concepts "religious organization", "religious association", "religious institution" and "religious community", which may use the legislator when determining the legal status of religious organizations in Ukraine. An opinion is expressed, that the existence of a unified approach to legislative terminology will allow for effective legal regulation of the religious sphere of public life.

The civil status of entrepreneurial associations in the context of European and Russian legislation harmonization

The article contains a study of the question of the correlation between the legislative definition of the subject of Russian private law and the requirements of modern international economic turnover. A review of the laws on business associations and the practice of their application in Russia makes it possible to identify the tendency to spread the doctrine of control and the doctrine of a single economic interest. These doctrines can effectively protect corporate interests while entrepreneurial associations have only organizational and economic unity. For the practical activities of entrepreneurial associations both in Russia and in Europe, these characteristics are necessary and sufficient. In general, it should be recognized that the concept of a legal entity, its civil status, its legislative features and legal personality are important only for the resolution of contractual disputes. And, as the practice of applying corporate norms shows, the design of a legal entity in relation to entrepreneurial associations becomes an encumbrance that hinders, on the one hand, the effective conduct of business, and, on the other hand, effective state control over the financial, tax and competitive activities of participants in the economic turnover. Taking into account the fact that each collective entity finds its activity both in the sphere of contractual regulation and in the sphere of corporate relations, the norms currently contained in the Russian Civil Code on the classification of subjects of law, the notion and features of a legal entity cover only one aspect of the life of collective actors and limit its manifestations in the sphere of corporate relations. It is proposed to expand the idea of collective subjects of private law. The practical expediency of giving civil status to entrepreneurial associations is substantiated.

THE GENESIS OF EDUCATIONAL SERVICES DEFINITION AS A LEGAL CATEGORY

By the authors of this scientific article was revealed the evolution of educational services as a legal category since the times when writing have been invented and till the European integration processes in modern Ukraine. In the article was emphasized that the process of providing educational services is now mostly perceived as studying, which is a consequence of the long term use of the irrelevant terminology in the legislation of Ukraine and the lack of a legally defined definition of educational services until the adoption of the Law on Education in 2017. By the authors were determined that the expectations of providers and consumers of educational services can differ significantly in content, completeness, quality, applied efficiency of these services, forms of their provision, etc. The genesis of understanding educational services definition was described and its characteristics due to the historical and legal stages of receiving the status of educational institutions. The ways of providing educational services in terms of their economic and legal nature have been determined. The features inherent in educational services, acquired as a result of long-term development of social relations, are distinguished. The modern Ukrainian educational legislation base and providing the educational services were analyzed. It is determined that most of the legislation governing the process of providing educational services can be characterized by the general declarative norms. The authors suggested improving the conceptual and categorical apparatus and some norms of the national legislation on the providing of educational services in accordance with their current development and emphasize their economic character as a result of economic activity. Also, the article deals with that the legislative definition of the educational services definition and it was noted by the authors the only focus of the educational services on achieving the expected results of studying without the formalization of them, which can make the role of consumers of these services into a passive participant in educational relations. Keywords: education, studying, educational services, entities providing educational services, economic activity, consumer of educational services.

SUBJECTIVE ATTITUDE OF A PERSON TO A CRIME AND PRINCIPLES OF CRIMINAL LAW

The publication is focused on the attempt of theoretical grounding of the place obtained by the requirement of obligatory consideration of the subjective attitude of a person to the features of committed crime within the system of principles of criminal law of Ukraine. To achieve this objective, the author has applied the dialectical method, the dogmatic (formal and legal) method, as well as analysis, synthesis, induction and deduction. The established approaches to determining the range of principles of criminal law of Ukraine have been studied. Particular attention has been paid to the prevalence of the existence of such a principle as the “principle of guilt” in interpretations of various specialists. This principle is also known as the “principle of guilty liability”. The correlation between the criminal principle of guilt and the criminal procedural presumption of innocence has been critically analyzed.It has been established that the principle of guilt in criminal law is complex. It includes such elements as the legislative definition of guilt (the Art. 23 of the Criminal Code of Ukraine), the differentiation of guilt into forms and types (intent and its types, negligence and its types), the possibility to blame a person for only those socially dangerous consequences (the main and qualifying characteristics of corpus delicti of the committed crime), which were within a certain subjective attitude defined by law (intent or negligence), determining the severity of a particular crime depending on the content and degree of guilt, exclusion of criminal liability of a person for damage that was not covered (and could not be covered) by its subjective attitude. This principle also implies a compulsory presence of understanding (awareness as a result of heuristic, appraisal activity) of certain circumstances (nature and social content of the action or omission, properties of the object, specific features of the victim, awareness of certain norms or rules, etc.) by the subject before and during the commission of a crime.

К вопросу о реформировании административно-деликтного законодательства и законодательном определении понятия «административная ответственность

К вопросу о реформировании административно-деликтного законодательства и законодательном определении понятия «административная ответственность

Внесок України в розвиток міжнародного ринку ІТ-послуг

Today, information technology in one way or another covers almost all spheres of human life. The world economy is gradually moving into the Internet space. In the context of globalization of the economy, the competitiveness of the State is increasingly determined by the degree of development and practical use of information technologies, which today are an instrument for the development of the modern economy. The article graphically presents the dependence of the level of economic development of countries on the level of spending on information technology. The classical structure of the IT sector and legislative definition of the main categories, including: information service, information product and information technology, are provided. Ukraine’s positions in international IT ratings and in some related rankings are determined. It is determined that in recent years Ukrainian IT enterprises occupy advanced or leading positions and demonstrate positive dynamics of their own activities. The reasons for this rise, despite the general economic backwardness, can be considered an impressive growth of the software development market, as evidenced by statistics of the World Bank, PwC, the Association «IT-Ukrayina» and the State Statistics Service of Ukraine. The structure and dynamics of exports of IT services in Ukraine is analyzed. The main consumers have been identified. The analysis of tax revenues to the State budget from the activities of IT enterprises and freelancers in this sphere is carried out. It is defined that the growth of demand for Ukrainian IT services is facilitated by: financial factor, slight sensitivity of IT in Ukraine to economic fluctuations, prestige of work in the IT sphere in Ukraine, historically strong side of technical education, reduction of bureaucracy and positive trends in the taxation system, geographical location of the country. In addition, the largest asset of the IT industry in Ukraine is a huge pool of IT professionals, which has no analogues in the quality of skills.

Conditions of admissibility of procedural analogy in criminal proceedings in Ukraine

The article deals with the role of procedural analogy in the process of overcoming legislative gaps. The objectivity of the causes of such a legal phenomenon is established and their main types are indicated. At the same time, the current state of the legislative definition of procedural analogy in the Criminal Procedure Code of Ukraine is described, as well as the relevance of this issue in the doctrine of the criminal process; the author's various scientific approaches to the admissibility of procedural analogy in the field of criminal procedural legal relations are ascertained, and a scientific discussion is considered on the possibility of using the procedural analogy as a means of overcoming the gaps in the statutory regulation. Therefore, the paper deals with the place of procedural analogy among other ways of overcoming the gaps (interpretation and judicial precedent), which gives the opinion that the procedural analogy is the most expeditious way of eliminating the legislative gaps up to the moment of legislative settlement of a particular issue and performs the function of providing the most effective solution to a specific legal situation and to ensure compliance with the principles of a fair criminal trial in the absence of certain criminal procedural norms. Against this background, an understanding of the procedural analogy as a way to increase the efficiency of the law enforcement is proposed. The main presentation of the article is related to the consideration of the theoretical and forensic and practical aspect of determining the conditions under which a procedural analogy is permissible in criminal proceedings. A description of theoretical ideas about the conditions under which a procedural analogy can be used is also provided, and a generalized version of such conditions is given as a result. Along with the doctrinal ideas on the admissibility of the use of procedural analogy in criminal proceedings, the conditions under which the application of legal norms by analogy is not allowed are also noted. Such provisions on cases of inadmissible application of procedural analogy were also reflected in the case law of the court of cassation, examples of which are given in the publication, with the separation of the formed legal conclusions on particular issues of application or inadmissibility of application of procedural analogy in criminal proceedings.

Значение признака «заведомость» в установлении умысла

The article, taking into account scientific opinions expressed by scientists at different times and the legislative definition of intent, analyses the characteristic “knowledge” which is used in many norms of the Special Part of the Criminal Code of the Russian Federation. The study emphasizes the relationship between the boundaries of the legislative formula of intent, in particular its intellectual element, and the legal concept under consideration, and on the example of some crimes. The limits of reliability and admissibility of knowledge of certain circumstances within the category “known” and their impact on awareness of public danger and anticipation of socially dangerous consequences are considered. Special attention is paid to the importance of this concept in the structure of the intentional form of guilt and this is done in comparison with the criminal legislation of the Soviet time. The role of the category “knowledge” in ensuring the principle of subjective imputation and compliance with the prohibition of objective imputation in the context of the abolition of this category from criminal law is discussed. In the operative part of the article, it was suggested that the topic should be applied in criminal law.