Legislative Sources Research Articles

Constitutional basis of legal regulation of tax relations: modern view and significance

Problem setting. An analysis of the constitutional principles of legal regulation of tax relations is carried out and the main features of such principles at the present stage of development of public relations in Ukraine and other countries are determined. It is established that the numerous changes that are constantly made to the content and individual provisions of the main sources of tax legislation of Ukraine, especially the Tax Code of Ukraine, are balanced by the fundamental importance and role of constitutional foundations of taxation, enshrined in the Basic Law of Ukraine. Target of research. The purpose of the article is to analyze on the basis of general scientific and special methods of scientific knowledge of the constitutional principles of legal regulation of tax relations, determination of the main features of these principles at the present stage of development of public relations in Ukraine and other countries. Article’s main body. It is pointed out that along with the development of tax relations and the increase in tax revenues of budgets, there was an awareness of the need to consolidate the tax duty among the system of basic constitutional duties of the individual. It is stated that establishing of the basic tax duty of taxpayers at the constitutional level took place in the form of the constitutional principle of universality of taxation. It is emphasized that the constitutional principle of universality of taxation has certain legal limits determined by the principle of the rule of law. It is demonstrated that the direct manifestation of defining the limits of the principle of universality of taxation at the constitutional level is consolidation in constitutional law rules the legality of the establishment, as well as full or partial prevention of retroactive effect of the tax mechanism in cases where it worsens the situation of taxpayers. Conclusions and prospects for the development. It is stated that simultaneously with the principle of universality of taxation, that is directly enshrined in the Constitution of Ukraine, the indirectly enshrined constitutional principle of equality of taxation is derived from the provisions determining equal legal protection of all forms of property. It is emphasized that the content of the principle of equality in taxation provides the same attitude to taxpayers who have a similar economic situation, and differentiated attitude to taxpayers with different economic situation. It is concluded that the principle of equality of taxation by its economic nature harmonizes the principle of universality of taxation, helping to reconcile divergent public and private interests in tax relations and thus promote their development, increase the efficiency of national tax systems.

Perlindungan Hukum terhadap Korban Penganiayaan yang Dilakukan oleh Oknum Polri Saat Aksi Demonstrasi

This study aims to analyze the legal rules governing legal protection for victims of repressive actions carried out by police officers when securing demonstrations or what are commonly called rallies. The right to express opinions is a human right that is guaranteed in Article 28 of the 1945 Constitution of the Republic of Indonesia. In the implementation of demonstrations that result in casualties, it is clear that there is an error or a form of violation, including Human Rights which are clearly regulated in the Constitution. some pre-existing rules. This study uses a juridical-normative method with a conceptual approach and legislation. The authors in this study used primary legal materials derived from legislation and secondary sources from legal books and journals that were relevant to the discussion. Then to enrich the references in this study, the authors use non-legal materials. This research shows that, there has been legal protection that has been provided by the Government in the form of preventive and repressive protection and the existence of PROPAM is considered helpful in protecting the rights of the community.
 Keywords: Legal Protection, Repressive Action, Demonstration

ПОРІВНЯЛЬНИЙ АНАЛІЗ ОБЛІКОВО-ФІНАНСОВОГО МЕХАНІЗМУ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

The underestimation of researches of different mechanisms and conceptions of effective registration-financial management of business subjects in the countries of the world results are declining to low of profitableness, business activity and effective co-operation between its. Therefore there is a necessity for comparison of existent registration-financial mechanisms that the subjects of business create in the different countries of the world, and to analyze reasons, that hinder to development of businesses, and its co-operation in the conditions of global calls. Aim of research is comparing the different registration-financial mechanisms of co-operation the business subjects for providing of the best prospects its strategic development. Methodological basis of research became modern normatively-legal and legislative sources of forming the registration-financial mechanism of business subjects in the process of its co-operation on the different levels of management. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic and comparative analysis, are for the sake of creation of effective registration-financial mechanisms of co-operation the business subjects. The basic hypothesis of research became supposing about possibility of forming the general mutually beneficial registration-financial mechanism of co-operation the business subjects on the different levels of management and by the use of foreign experience of functioning of similar mechanisms. Exposition of basic material research. It is considered the base composition of registration-financial mechanism of co-operation the business subjects Researches proved that components, that enter in the complement of registration-financial mechanism of business subjects in Ukraine fully different from components that is used in other countries. However, every element in the structure of mechanism must help the best functioning of subject and provide its effective vital functions. It is offered the indexes for the evaluation of efficiency of registration-financial mechanism of co-operation the business subjects. Originality and practical meaningfulness of research are confirmed by the offered indexes for the evaluation of efficiency of registration-financial co-operation of business subjects, the threshold values of that will show the necessity of change the mechanism of co-operation the subjects, registration-financial instruments and components management activity that will provide the positive socio-economic indexes of co-operation of all persons interested in co-operation. Conclusions and prospects of further researches. It is well-proven that registration-financial mechanisms are formed, coming from the different contexts of co-operation the business subjects and requirements that is pulled out to its structure and evaluation of efficiency the functioning. Expediency of choice of necessary registration-financial mechanism can be estimated by means of efficiency indexes that have the threshold values for every country of the world. Further researches of authors will be sent to adaptation of different registration-financial mechanisms to the global socio-economic calls, existent financial and behavior limitations.

Theoretical and Practical Aspects of Counteracting Unfair Competition and Violation of Antimononpoly Laws

Competition allows business entities to implement projects that can subsequently ensure the development of the socio-public system and the country as a whole. At the same time, an opportunity for personal development is also achieved for a business entity. At the same time, any activity aimed at increasing profitability and market share leads to the emergence of new market participants that can help destabilise the industry or bring innovations to it. This allows the implementation of scientific and technological progress due to the competition mechanism. The novelty of the study lies in the fact that unfair competition is understood only as an element of violation of economically sound norms for entrepreneurial activity. The authors consider the competition of bona fide type as an element of the formation of saturation of the commodity market. Moreover, the state is considered not only as a source of antimonopoly legislation, but also as a factor in the implementation of the principles of competition in the interests of society as a whole. The practical significance of the study is determined by the possibility of structuring the requirements for competition law on the basis of independent regulation and the additional use of judicial and restrictive measures to spread the practice of competition in any sector of the national economy.

Evolution of the Legal Regulation of Territorial Defense as an Element of the Organization of Armed Defense in the Legal System of the Soviet State and Modern Russia

The article is devoted to the study of the features of the legal regulation of the Institute of territorial defense at certain stages of the historical development of Russia. The object of the study is a comparison of conceptual approaches to determining the content of territorial defense, its organization and functioning. The subject of the study is a system of legal sources that, in certain historical periods, establish requirements for the organization, deployment and conduct of territorial defense, regulating the functions of military administration bodies, state authorities and local self-government bodies in the field of territorial defense. The scientific novelty of the presented work consists in the preparation of a comprehensive analysis of the nature of changes in views and approaches to the organization of territorial defense, the study of the evolution of the legal understanding of the institute of territorial defense, reflected in scientific works, based on the results of a comparison of documents of the military administration of the Soviet state and modern Russia. The solution of research tasks was made possible through the use of an appropriate system of methods, the basis of which is comparative legal, historical-legal and other methods of scientific cognition. Based on the analysis of the sources of military legislation, the author comes to the conclusion that in various historical conditions, the organizational and functional content of territorial defense differed, this differentiation was reflected in the legal documents of the military administration bodies.

The Source of the Sunnah of the Prophet in Surat Al-Ahzab

It appeared from time to time some people make the Holy Qur’an the only source for enacting rulings; They intend by this to strip the Prophetic Sunnah from its source and authenticity, and they base their claim in that on suspicions that make people believe that the Qur’an is the one who ordered us to make it the only source of legislation. It contains the provisions in total, and the Prophetic Sunnah is the one that took care of clarifying its details, and explaining its summaries. And in the Qur’an itself there are many verses that prove that the Sunnah is one of the sources of legislation. Among these verses are verses in Surat Al-Ahzab.

Fiscal Consolidation in Madhya Pradesh and Chhattisgarh during 2001 to 2019

This paper looks into fiscal consolidation in India's heartland states of Madhya Pradesh and Chhattisgarh following their separation from 2001 to 2019. The study examines the trends in states' budget deficits, public spending, debt, and revenue collection to meet FRBMA, 2003 fiscal targets. According to the analysis, both states achieved fiscal consolidation after an initial hiccup during the period. The states adhered to the fiscal targets established by the FRBM Act of 2003 and various finance commissions. In Madhya Pradesh and Chhattisgarh, the gap between revenue receipts and revenue expenditure has narrowed. The percentage of interest payments deducted from revenue has also been reduced. Madhya Pradesh and Chhattisgarh are backward states, despite their above-average economic growth. The deficit and debt levels and the states' interest payments have increased later in the study period. The States must generate revenue through legislative non-GST taxes and other non-tax sources.

Immunization and Quarantine in the Light of the Prophetic Traditions with Reference to the UAE Quarantine Policies for Fighting COVID-19

Abstract Immunization is considered one of the most important means of protecting human beings against infectious disease. Allah, in His mercy, created means of immunization for the people. Immunization is more effective than any other means of controlling contagious diseases. Quarantine is also one of the most important means of curbing the spread of epidemic diseases in the contemporary era. The Prophet (PBUH) in several hadiths unequivocally explained the principles of immunization and quarantine. He prohibited people from entering the place affected by plague and prohibited the people of the place from leaving it. The aim of this paper is to study immunization and quarantine in the light of the Prophetic traditions with reference to the UAE’s COVID-19 infection control. The relationship between the two principles and the Prophetic traditions can thus be made clear. The research employs the analytical qualitative method using library-based research, examination of both primary sources of Islamic legislation (the Quran and the Sunna) and secondary sources (classical and modern literature of Muslim scholars). The research finds that there are a number of Prophetic traditions that mention medical immunization and quarantine. If put into practice, they would have a great impact in curbing the surge of any communicable disease and providing cure for other diseases.

Specific aspects of proof

This article provides descriptions of evidence and proof in criminal proceedings. At the pre-trial stage and in court, the admissibility of the evidence and the issues raised were raised. Procedures for the collection and examination of evidence are explained. The question of whether or not to admit the evidence to the court has been clarified. The subjects of evidence and their powers in conducting investigative actions are also explained. The purpose and subject of the proof are specified in a separate order with clear criteria. A comparative legal analysis of prejudicial issues in the criminal procedure law of the CIS countries, scientific proposals and recommendations on the implementation of the national legislation on the application of the institution of prejudice in criminal procedure law in the Republic of Uzbekistan and the development of the legal framework of this institution. The relevance of the topic is that in the criminal process, the institution of prejudice allows to resolve conflicts in the activities of state bodies and officials responsible for criminal proceedings, to easily resolve prejudicial situations that require a lot of money and effort. The object of research is the legal relationship arising from the application of the institution of prejudice in criminal proceedings. The subject of research is the objective laws of activity on the implementation of the institution of prejudice in law, sources of national and foreign criminal procedure legislation

Legal protection for women victims of human trafficking in Indonesia

Human trafficking is a violation that destroys human’s honor and dignity. Every year the number of victims of human trafficking is soaring, LPSK states that in 2021 there will be 210 victims of human trafficking, with details of male victims as many as 75 persons, while women amounting to 135 persons. Several things cause human trafficking, one of which is the lack of legal protection for the victims, prevention of women trafficking that is not properly implementated, and lack of education which causes loss of legal morals and responsibility to protect people, especially who are vurnerable. In addition to the above, there is also a lack of public understanding and knowledge on human trafficking issues, despite since 2007 since the Criminal Act of Trafficking in Persons No. 21 of 2007 was established. Another cause is due to economic demands, demands for survival among the poor or marginalized group, and on the other hand there is a desire to earn large incomes in an easy and fast way. In national and international law, human trafficking is one of the most common violations of the law, especially for women and children’s victims. Human trafficking is very detrimental not only materially or immaterially but also to the protection of the poor and younger generations who are the main targets of human trafficking. This research will apply the normative juridical method from various sources of law and legislation to review the two issues of this research, namely (1) describing how the law is enforced against traffickers, and (2) analyzing the government's role in overcoming the recovery of victims of women trafficking. Preliminary research result shows that legal protection for victims of women trafficking is far from maximum. This will then be investigated further regarding regulations that will help enforce laws against trafficked women, as well as the extent of government support to assist the recovery of victims of women trafficking.

Evaluation Concepts in Civil Law: Historical Experiences of Development and Application

The process of formation and development of evaluation concepts in civil law has a long history and is associated with the development of law, the improvement of legislative technology due to the gradual abandonment of the casuistic method of regulating legal relations and the increase in the abstractness of legal prescriptions. This legal writing technique had already been present in the law of ancient states. The purpose of the paper is to clarify the features of the formation and development of evaluation concepts in civil law through the study of the historical experience of their use in the sources of civil law, which to a certain extent became the basis of modern Russian civil law. It is also relevant to establish the reasons for the growing trend towards the use of more flexible methods of regulating civil law relations. As a result of comparative legal research, analysis of historical sources of law and modern legislation, it was concluded that civil law norms containing evaluation concepts are known to all legal systems from the earliest stages of development of law. These legal constructions are an integral part of legal regulation. The paper analyzes and substantiates the historical conditionality of a steady upward trend in civil law in the number of norms containing evaluation concepts, the continuity of this process. The reason for this is the improvement and development of legislative techniques, the use of more flexible dispositive methods of regulating civil legal relations. At the same time, attempts by the legislator to fix the main features and content, approximate criteria for individual evaluation concepts in the rules of law are noted in order to uniformly apply them and limit the freedom of discretion of the law enforcer

The Islamic Finance Contract between Indifference, Recharacterisation, and Invalidation: A Look at the Judicial Trends in Light of Economic and Regulatory Backgrounds in Egypt, Kuwait, and Oman

Abstract Despite the prominent role that the Islamic faith plays in shaping the social and regulatory aspects of Arab countries and the constitutional recognition of Islamic law (Sharīʿah) as a main source of legislation in most of these countries, judicial precedents regarding Islamic finance contracts remain scarce in the Arab world. This article sheds light on the judicial treatment of the validity and characterisation of Islamic finance contracts. It examines the economic and regulatory backgrounds of the Islamic finance industry in Egypt, Kuwait, and Oman. This examination provides a necessary prelude to the article’s discussion of the Islamic finance contract from jurisprudential and regulatory standpoints. It also provides a foundation for the analysis of noteworthy judicial precedents on the validity and characterisation of the Islamic finance contract. Following such analysis, this article makes recommendations to enhance the regulatory and judicial appreciation for the distinctiveness of Islamic finance.

Strategic planning documents as sources of Financial Law

The phenomenon of strategic planning documents has existed in Russian legal system already for more than five years, but still the issue of their legal nature is up to date. This study shows that the majority of strategic planning documents pertain to the sources of Financial Law, both in material and formal aspects. Documents of strategic planning derive from the participants of strategic planning process, which are vested with power. There are strategic planning documents on supra-national level, and they are also considered to be sources of Financial Law, but on the traditional basis for International Law without changing the material aspects of law sources. Plans can be legal norms therefore strategic planning documents can objectify legal norms in formal sense. It is common to divide the sources of financial law and sources of financial legislation. Only a narrow range of strategic planning documents, issued in the form of traditional laws and other legal acts can be attributed to sources of financial legislation.

THE NARRATION INDUSTRY BY IMAM ABU MUHAMMAD ABDULLAH AL-HARITHI IN HIS BOOK OF THE MUSNAD OF IMAM ABU HANIFA

The Prophetic Sunnah has a sublime position as being considered the second source of legislation, therefore, the distinguished scholars are concerned hugely with it with respect to memorizing, collecting, codifying, and reporting. Among those scholars who specialized in this field was the greatest Imam Abu Hanifa, may Allah Almighty have mercy upon him, whose students and those after them collected the narrations that he narrated, so these books have been called “Musnad Imam Abu Hanifa”, most importantly of these Musnads is the “Musnad of Imam al-Harithi”, whose importance lies in its compilation of a portion of these narrations, with the emergence of high modern work therein. I wanted to shed light on this aspect of this Musnad, as I wish to clarify this scientific aspect of Imam Al-Harithi's cognitive personality.

The Purposes of Surat Al-Saff

Being fascinated with the purposes of Sharia and knowing the wisdom of Almighty God in his rulings and understudying the secrets in his commands and prohibitions is one of the most beneficial and far-reaching science. The Islamic legal provisions in their origins and branches are justified by looking after the interests of the servants in their immediate and long term life. And hence, knowing the secrets of Almighty God in his provisions and insight، is the discovery of precious treasures. It increases the believer's faith in His Lord، and a desire to carry out his law، as it facilitate their understanding of the Holly Qur’an، the interpretation of the verses، and the honorable Prophetic Sunna. As the Qur’an and the Sunnah were of Arabic origin, thus, they would not be considered except by Arab people. Besides, the one who does not know the Sharia intentions precisely, it would not be permitted to talk about them. That is, it is not valid for anyone to judge until he is aware of them، then if it is like that، nothing of the Sharia disagrees about it In fact, since the Holly Qur’an is one of the first sources of legislation، the researcher wanted to write about the purposes of Surat Al-Saff and explain the rulings presented in it.

К проблеме определения источников уголовно-исполнительного законодательства России

The article discusses the sources of penal legislation. Based on the analysis of the positions of scholars in the field of penal law, work programs in the Penal Law discipline, and a survey of the penal system employees, the author concludes that currently there is an unjustified expansion of the system of penal legislation in science, law enforcement practice, and the educational process. Penal legislation expands not only to a set of regulatory legal acts regulating various areas of the penitentiary system and areas related to other branches of legislation (and law), but also to local acts of the Federal Penitentiary Service of Russia. This results in the emergence of a number of theoretical and practical problems. The latter, in particular, include the definition and subsequent overcoming, filling or elimination of gaps, collisions and other shortcomings of the penal, not other, branches of legislation.

Prevođenje jake obaveze u slovenskim i engleskim pravnim tekstovima: analiza dvosmjernog korpusa

Normative legal texts prescribe the manner of conduct – they impose obligations, permissions or prohibitions. As law has a great impact on reality, linguistic expressions of strong obligation and their use are a valuable topic. The goal of this research was to analyse how the use of two modals, i.e., morati and must, differs in the source and target texts of Slovene and EU legislation. To do so, a bidirectional bilingual corpus containing almost 600,000 words was compiled. The corpus consisted of the subcorpus of Slovene legislation in Slovene (source) and English (target), and the subcorpus of EU legislation in English and Slovene. The analysis has shown some differences in the use of the two modals: morati is more frequently used than must in both subcorpora; there is an important difference in the use of both modals between Slovene and EU legislation. Some shifts in the degree of strength of obligation were also found, however some proved to be successful translations nonetheless.

Collision in land legislation, as a source of operational legislation: in the example of the republic of Tajikistan

This work is devoted to a comparative legal analysis of Articles 26 and 29 of the Land Code of the Republic of Tajikistan for the presence of conflicts between the content of their norms. The relevance of the chosen topic is caused by: a) a conflict in law is expressed as a defect that needs to be promptly corrected; b) competencies between central and local public authorities should be clearly delineated and not duplicate each other; c) from the point of view of legal theory and practice, the existence of conflicts in the system of law is unacceptable. The task of the work is to develop a draft law on amending Article 26 of the Land Code of the Republic of Tajikistan. The work uses an organic approach, which will allow us to consider law as a living organism. Based on the results of the study, it was revealed that there is a legal conflict between Articles 26 and 29 of the Land Code of the Republic of Tajikistan. The authors have developed a draft law “On Amending Article 26 of the Land Code of the Republic of Tajikistan”, which can be recognized as the result of the work.

Detecting Hadith Authenticity Using a Deep-learning Approach

Hadith is a collection of texts containing sayings of the prophet Muhammad, which, along with accounts of his daily practice, constitute the second major source of legislation for Muslims after the Holy Koran. The Hadith collection comprises thousands of text pieces transferred over the years by many narrators with varying degrees of credibility. Hadith scholars are faced with the challenge of assessing the degree of a specific Hadith’s authenticity to classify the Hadith as Sahih (fully authentic and accepted) or Daif (rejected). Automatic Hadith classification has been addressed in the literature; however, the results vary and are not directly comparable, as no dataset has been made available for benchmarking. In addition, no previous work has utilised deep-learning (DL) approaches for Hadith classification. This work contributes by 1) collecting and publicly releasing a benchmark Hadith dataset of almost 4,000 Hadith texts to facilitate future research, 2) exploring DL model performance on binary Hadith classification tasks, and 3) benchmarking traditional machine learning against DL models. Our best results were recorded with an ARBERT DL model that provided an accuracy score of 91.56%. KEYWORDS Hadith classification; deep learning; Classical Arabic; machine learning; Hadith science; Hadith authenticity

Impact of Custom and usage on implementations of Rules: In light of Book Al-Hidaya

Sharia’h has flexibility to resolve the emerging individual and communal problems. It has a rich jurisprudential literature concerning custom and usage. Islamic law placed the rule of custom within the sources of legislation. Muslim jurists explored the flexibility of divine text in light of community issues. The implementation of rules (Ahkam) has changed, and so have the interpretations. "Al-Hidaya" is the well-acknowledged jurisprudential code in the Muslim world. The ancient Muslim scholars, particularly the Hanafi School, always followed the principle of URF-O-ADAT (custom). The study at hand will examine the exercise of this principle in this book. It will review alterations to rules caused by the customary change. This article will explore the provisions of this book holding this principle. It will denote the criteria of application of the principle of usage in the implementation of rules. This research will demonstrate the significance of this jurisprudential approach to contemporary issues. It will make recommendations to bring legislation to address contemporary needs