Means Of Legal Protection Research Articles

LEMBAGA BANTUAN HUKUM DALAM PERSPEKTIF HAK ASASI MANUSIA

One form of protection of human rights is providing legal assistance. This research discusses the role and position of legal aid institutions from a human rights perspective as well as the role of the state in empowering legal aid institutions as a means of legal protection in society. This study uses a normative research method, in which the data sources used come from literature books, law magazines, legal journals, and other library materials. The conclusion of this research is that legal aid is the most human right of every person and is guaranteed by the laws of Indonesia. In fact, legal aid activities are currently running in accordance with the expectations of the community, as outlined by the provisions of the prevailing laws and regulations. Its functions and roles as law enforcement officers in the field of counseling and information as well as legal reform, until now have been very helpful and seen in the practice of constitutional law in Indonesia. The provision of legal aid as a state obligation to fulfill the constitutional rights of citizens is expanded in Law Number 16 of 2011 concerning Legal Aid by involving not only advocates, but also paralegals, lecturers and law faculty students.

THE URGENCY OF MORTGAGE AGREEMENT AS AN EFFORT TO REALIZE THE TRUST BY BANK AS CREDITOR

This study focuses on the legal certainty of the implementation of loans for mortgage rights which are the object of collateral in the form of money-valued objects when bad loan occurs, which are regulated in the main agreement as an effort to manifest the trust of creditors of banking institutions whose existence is highly sought after by the Indonesian people. The method used in this study focuses on the normative with the conceptual approach and statute approach. The results of this study indicate that Credit agreements must be considered by the bank as creditor and by the customer as the debtor, considering that credit agreements have a vital function in granting, managing, and managing the credit itself. The existence of a guarantee in a bank credit agreement is significant, namely as a means of legal protection for bank security in overcoming risks. There is a certainty that the debtor customer will pay off his loan. This is based on the explanation of Banking Laws, PBI, and POJK, which requires banks' caution as creditors for loans to debtors based on the belief in the debtor's ability to pay off his obligations as agreed in the agreement. The land is material security which is most in demand by banking institutions as security of mortgage rights. The use of land as a trusted and consumptive credit is based on the consideration of the safest land and has a relatively high sale value. The urgency of objects Securing mortgage rights as stipulated in the credit agreement cannot be separated from the guarantee itself. Credit guarantees are always stated in an additional agreement, namely the Collateral agreement. The need for funds by people or institutions provides credit by providing excellent services and providing legal protection for the parties in the transaction so that no one is harmed in the transaction. The state provides legal protection by stipulating legal regulation relating to credit so that banks as creditors have legal certainty in the process of executing credit collateral objects for optimal repayment. Mortgage Law states that creditors have full rights in executing debtor's collateral goods when bad loans do not have to go through litigation.

Contractele clickwrap ⸺ terenul propice al clauzelor abuzive. O analiză de caz

On the occasion of creating a new email account, of buying a good through the use of platforms such as eMag or elefant.ro a person signs contracts whose clauses are many times abusive; clauses which, if faced with, seem to render the consumer stripped of legal means of protection. The most widely encountered clauses such as the above are the choice-of-law clauses and the forum selection clauses. Rushing to the consumer’s aid is the national legislation (Law 193/2000), as well as the European one and the case law of the Court of Justice of the European Union.

Late Payments in Poland: Economic and Legal Perspectives

Purpose: The primary purpose of this paper is to carry out a legal and economic analysis of payment bottlenecks in Poland vs. its EU peers. From an economic perspective, the authors analyzed changes in late payments, checked whether overdue invoices become increasingly common, and looked at the losses from uncollected payments in selected EU countries compared against Poland. In turn, when it comes to the legal perspective, the analysis was focused on the evolution of the EU’s legislative policy for late payments and on key challenges and problems related to policy implementation. Also, based on the example of the Polish legal system, this paper described the policy for combating late payment in commercial transactions. Approach/methodology/design: This paper deals with measures in place in EU and national legal systems. The analysis relied on descriptive statistics methods, comparative methods, and legal and historical methods. The authors used the relevant legal acts, the literature on the subject and statistical reports. Findings: While this study shows that overdue payments become less and less problematic in Europe, EU member countries strongly differ in the pace of that process and continue to incur considerable financial losses. Statistical data suggests that existing sanctions have failed to discourage fraudulent contractors, and the guaranteed means of legal protection for creditors have not contributed to tangible improvements in their actual situation. Practical implications: These considerations could be of use in designing an active legislative policy geared towards enabling a true comprehensive protection against the impacts of late payments in commercial transactions. Originality/value: This paper enhances and updates knowledge of legal and economic conditions for combating payment bottlenecks.

Legal Support of Digitalization in the Wholesale Electricity and Capacity Market

The main objective of the electric power industry is to provide for uninterrupted and reliable operation of power systems in order to meet the demand for electric power. The introduction of digital technologies in the wholesale electricity and capacity market is aimed at improving the efficiency, safety and continuity of its operation. The author highlights the features of legal support of digitalization in the wholesale electricity and capacity market, and proposes the possibility of expansion of the experimental legal regime to the wholesale electricity and capacity market. Information security issues are considered taking into account the fact that market participants may suffer not only financial and reputational losses from the implementation of security threats, but also damage to the life and health of people, the environment and the market infrastructure. The author concludes that it is necessary to develop means of legal protection of interests of owners and users of electronic software systems, as well as legal regulation of automated actions carried out in the wholesale electricity and capacity market. The research was carried out with the financial support of the RFBR within scientific project No. 20-311-90034.

Правовое обеспечение цифровизации на оптовом рынке электрической энергии и мощности

The main objective of the electric power industry is to provide for uninterrupted and reliable operation of power systems in order to meet the demand for electric power. The introduction of digital technologies in the wholesale electricity and capacity market is aimed at improving the efficiency, safety and continuity of its operation. The author highlights the features of legal support of digitalization in the wholesale electricity and capacity market, and proposes the possibility of expansion of the experimental legal regime to the wholesale electricity and capacity market. Information security issues are considered taking into account the fact that market participants may suffer not only financial and reputational losses from the implementation of security threats, but also damage to the life and health of people, the environment and the market infrastructure. The author concludes that it is necessary to develop means of legal protection of interests of owners and users of electronic software systems, as well as legal regulation of automated actions carried out in the wholesale electricity and capacity market. The research was carried out with the financial support of the RFBR within scientific project No. 20-311-90034.

Щодо поняття юридичної відповідальності за порушення екологічного законодавства

The article highlights the main issues related to the definition of the concept of legal responsibility for violations of environmental legislation. The main approaches to the characterization of responsibility are analyzed, taking into account the general theoretical concept of legal responsibility, its main features and components. Legal liability for violation of environmental legislation is one of the main institutions of law and legislation, and it is quite debatable, which justifies its theoretical and practical significance. Legal responsibility for violations of environmental legislation is an important element of ensuring the rational use of natural resources, their protection and ensuring the basic environmental rights of citizens and is aimed at compliance with basic environmental and legal norms and the prevention of environmental offenses, which is the basis of positive legal responsibility for violations of environmental legislation. Attention is focused on strengthening the ecological legal order, which requires new approaches to mediating the interaction of nature and society, and legal responsibility is indicated as the most effective means of strengthening such legal order, which is especially relevant at the current stage of statehood development and requires improvement of the content and form of environmental protection activities. At the same time, the restoration of law and order is implemented through the use of legal means of protection, provided for by sanctions for violated norms of environmental legislation. The approach regarding the existence of retrospective and positive legal responsibility for violations of environmental legislation is analyzed, and their main content and features are indicated. The essence of retrospective responsibility, as the main type, consists in adverse consequences for the violator of the environmental law, while positive responsibility consists in the voluntary implementation of basic environmental norms and prescriptions. The main types of legal liability for violations of environmental legislation are outlined, including: criminal, administrative, civil and disciplinary. In addition, the existence of environmental and legal responsibility as a complex category is indicated and its main content and features are characterized. The positions of scientists regarding the concept of legal responsibility for violation of environmental legislation are highlighted and a refined definition is proposed, which is characterized as a type of retrospective and positive legal responsibility, which is implemented in the appropriate legal relationship, on the one hand, between the offender and competent state authorities, on the other hand, regarding the committed environmental offense , and, as a result, provides corresponding obligations in accordance with the requirements of the law and in relation to the person of the offender (give a report on one's illegal behavior and bear related restrictions of a property, organizational or other nature) and in relation to authorized state bodies (apply measures and measures of coercive state-legal influence on the person of the offender for the offense committed) and, at the same time, is provided criminally -, administrative, civil and disciplinary means.

Protection of public relations in the field of amber mining in Ukraine: legal aspect

Purpose. Defining legal means of protection of public relations in the field of amber mining in Ukraine, providing scientific and practical interpretation of protection legislation in this area and scientifically sound recommendations for its improvement. Methodology. The methodological basis of the study is a system of general and special methods of cognition: the dialectical method was used to learn the essence of such a phenomenon as the protection of public relations in the field of amber mining in Ukraine; the system-structural method in the analysis of forms of socially dangerous acts of crimes under Art. Art. 240, 240-1 of the Criminal Code of Ukraine; the logical-dogmatic method when interpreting certain terms used in the sciences of geology, administrative and criminal law, contained in the provisions of current legislation, as well as in formulating definitions of legal concepts and developing recommendations for improving legal norms; the comparative law method in the study on the ratio of socially dangerous acts under Art. Art. 201-1, 240, 240-1, 305 of the Criminal Code of Ukraine; general methods (analysis, synthesis, induction, deduction, abstraction, generalization) in the study on scientific and regulatory sources. Findings. As a result of the study, the inconsistency of certain norms of criminal, administrative and customs legislation was established, which form the components of offenses in the field of illegal amber mining in Ukraine and establish the types and extent of responsibility for their commission, in particular: competition of certain norms, their inefficiency, disproportionate severity violation of the degree of their social danger. The scientific and practical interpretation is given of the forms of socially dangerous act provided by Art. 240-1 of the Criminal Code of Ukraine, a comparative analysis is conducted of criminal, administrative and customs offenses in this area and proposals are provided to improve criminal, administrative and customs legislation, the rules of which protect public relations in the field of amber mining in Ukraine. Originality. It is proposed: 1) to supplement the Criminal Code of Ukraine, Art. 240-2, which provides for criminal liability for amber smuggling; 2) to supplement Chapter 68 of the Customs Code of Ukraine with Article 483-1, which provides for administrative liability for smuggling of amber in small amounts; 3) to supplement the Code of Ukraine on Administrative Offenses with Article 58-2, which provides for administrative liability for illegal extraction of amber, its sale, purchase, storage, transfer, shipment, transportation, processing in small amounts. Practical value. Proposals to improve the current criminal, administrative and customs legislation are aimed at improving the effectiveness of law enforcement agencies against illegal amber mining in Ukraine.

PROTECTION OF PROPERTY RIGHTS: SIDE EFFECTS OF ECONOMIC CRIME INVESTIGATION

In the democratic countries, one of the main properties of public policy is to ensure the functioning of a stable economy; it requires special attention to the investigation and prevention of economic crime. However, the economic crime investigation can cause certain side effects, such as restriction or deprivation of property rights of individuals and legal entities. That is why the analysis of the peculiarities of the protection of property rights in the economic crimes investigation is particularly relevant. The purpose of the research is to generalize approaches for understanding the economic crime's nature and structure, analysing effective ways to protect property in the economic crimes investigation, as well as the specifics of releasing property from arrest as a way to protect third party property violated in the economic crimes investigation. Materials and methods: a set of general and special scientific methods was used in a study, in particular, the dialectical method; comparative legal method; methods of analysis and synthesis; formal logical (dogmatic) method; statistical method and generalization method. The empirical basis of the study is the cases of the Supreme Court (Ukraine) and the European Court of Human Rights, statistics of the State Judicial Administration of Ukraine for 2017-2019, as well as the authors' own experience as judge of the Supreme Court and the High Specialized Court of Ukraine for Civil and Criminal Cases. Results: there are two main approaches to understanding the essence of the concept of “economic crime” defined, its main features are identified and the system of economic crimes in Ukraine is characterized. It is argued that the application of such types of punishment for serious and especially serious profit-motivated crimes as special confiscation and confiscation of property is consistent with the practice of the ECHR. The case law of the Grand Chamber of the Supreme Court on determining the jurisdiction of legal disputes on the release of distrained property, used in the investigation of economic crimes, is summarized. Conclusions: for correct protection of the property rights of individuals and legal entities violated during the investigation of economic crimes, the state must ensure the proper functioning of effective legal means of protection of property rights.

A aula como objeto da proteção dos Direitos de autor: um guia para professores contra a divulgação não autorizada de suas aulas

The intent of recording classes as a means to consubstantiate claims against teachers and professors for so-called “indoctrination” has recently gained legal relevance. Inciting the recording and unauthorized public exposure of classes is one of the tactical expedients adopted by the “Escola Sem Partido” (ESP) – School Without Parties – movement, which pursues a multilevel agenda of statutory change geared towards restricting academic freedom. ESP is presented as non-partisan by its partisans, who attempt to cover their strong denial of political pluralism embodied in the Brazilian Constitution of 1988. The Brazilian legal system protects classes as copyright property pertaining to teachers/professors, to which moral and material entitlements ensue. Such legal protection means unauthorized public disclosures of videos or recordings of classes violate author’s entitlements and implicate civil liability of those responsible for unduly recording and disclosing them. This paper intends to highlight procedures available to teachers and professors whose copyright entitlements over classes have been breached. The main objective is to provide answers to the question: that rights do teachers and professors whose classes have been recorded and divulged without their authorization have, especially in a context of persecutory incentives carried out by political movements such as the ESP?

Administrative Responsibility as a Means of Protection of Patent (Inventor’s) Rights in the Russian Federation: Some Issues of Legal Regulation

The purpose of the research paper is to study the problems of legal regulation of administrative liability in the field of patent law. As a result of the conducted research, the author comes to the conclusion that administrative responsibility as a means of legal protection of patent rights possesses significant potential capacity. However, a number of factors do not allow this potential to be enforced to the necessary extent. The author enumerates the following factors: latency of administrative offenses in the field of the patent legislation and lack of confidence of rights’ holders in law enforcement agencies in this area; low level of legal qualification of law enforcement officials in the field of the patent legislation; problems of the normative and legal regulation of administrative liability for infringement of patent rights. The author sees the solution to the problem of increasing the efficiency of administrative responsibility in the field of the patent legislation as a complex counteraction to the above factors. Within the framework of the paper special attention is paid to the problems of legal regulation of administrative liability in the field of patent legislation. The author analyzes Para 2 of Art. 7.12 of the Code of Administrative Offences of the Russian Federation, which provides for liability for violation of patent and inventor’s rights. The author comes to the conclusion about the need to develop this legal rule and defines a number of proposals for amending the current legislation. In addition, in order to ensure a comprehensive and effective protection of the right to remuneration for an invention (utility model, industrial design), a proposal has been formulated to expand the jurisdiction of the federal labor inspectorate and introduce the consequential amendments to the secondary legislation.

Right To Information As A Means Of Protection Information Needs

This article refers to a comprehensive vision of the right to information as the main means of legal protection of the information needs of citizens in general. Based on psychological assumptions, the author justifies the importance of such needs in the life of modern society. The article details the issue of creating and guaranteeing the correct functioning of a special authorized administrative body, to act as an instance of appeal and supervision in the course of the legal regulation of information and the underlying legal relationships. By way of conclusion, the authors especially emphasize the need to overcome the culture of secrecy, a type of undemocratic government, and refer to other requirements and accepted standards in this area to guarantee the enjoyment and enjoyment of this right at all times.

THE RIGHTS OF THE ENTREPRENEUR UNDER AUDIT TO USE PROTECTION MEASURES BEFORE AN ADMINISTRATIVE COURT

The article presents the institution of appeal which is a special means of legal protection vested in the entrepreneur during the control of economic activity conducted against him. This measure was introduced into the Polish legal order on 7 March 2009. It enables the entrepreneur to appeal to a higher authority specifically indicated in the legal provisions of individual actions taken and performed by the inspection authority during the inspection. This extremely important legal regulation guaranteeing the protection of entrepreneurs’ rights is extremely complicated and gives rise to serious legal discussions in the literature and jurisprudence of administrative courts, it has also been analyzed by the Constitutional Tribunal. The article presents the main elements of the institution, focusing on legal remedies that an entrepreneur can use before an administrative court. These include a complaint about the decision upholding the decision of the first instance authority on continuing the inspection activities and a complaint about the protracted conduct of the inspection.

Проблеми правового забезпечення права власно- сті в умовах тимчасової окупації частини території України

Метою статті є окреслення ряду проблем, пов’язаних із порушеннями в Україні права власності в умовах тимчасової окупації Автономної Республіки Крим і частини територій Донецької та Луганської областей, а також формування пропозицій щодо шляхів їх правового вирішення.
 Наукова новизна полягає в спробі висвітлення неординарних в юридичному аспекті питань, що потребують ґрунтовного аналізу з позицій конституційного та міжнародного права, зокрема щодо захисту права власності Українського народу й держави на об’єкти, які перебувають у межах окупованих територій у зв’язку з тимчасовою окупацією частини території України, за відкритого порушення РФ територіальної цілісності України та в умовах тривалої «гібридної» війни.
 Висновки. У складних політико-економічних умовах «гібридної» війни, наслідками якої є окупації частини території, Україною використовуються можливості міжнародно-правових засобів захисту права власності та формується законодавче поле для його забезпечення. Головним акцентом в діяльності державних органів є необхідність впровадження системних заходів, зокрема передбачених Стратегією інтеграції внутрішньо переміщених осіб та впровадження довгострокових рішень щодо внутрішнього переміщення на період до 2020 року та спрямованих на розв’язання існуючих у цій сфері проблем.
 Найпершим кроком має бути створення спеціального реєстру незаконно захопленого, зруйнованого та/або пошкодженого внаслідок збройної агресії Російської Федерації нерухомого (приватного, державного та комунального) майна. Відповідні факти мають бути підтверджені судовими рішеннями, що є гарантією забезпечення його повернення законним власникам або відновлення їх правового становища шляхом компенсації за втрати.
 Вітчизняне законодавство потребує внесення змін стосовно встановлення, а також відновлення строку позовної давності для справ, пов’язаних із порушенням права власності у контексті окупації частини територій України.
 При цьому відповідальність щодо компенсацій власникам втраченого внаслідок окупації приватного майна держава має взяти на себе з чітко визначеними джерелами фінансування (на початковому етапі це можуть бути кошти державного бюджету, що в перспективі можуть бути відшкодовані за рахунок стягнення коштів з країни-агресора).

Consequences of convergence of the private sector and public law in the field of protection of subjective rights

The Current state of protection of the rights and legitimate interests of citizens in the private legal sphere is characterized by a wide use of public legal methods of protection. Such phenomenon of interpenetration of private and public norms in legal science is designated as convergence of private and public law. Improving the effectiveness of the protection of the rights and legitimate interests of citizens is impossible without a balanced combination of private and public legal means of protection. The development of the theory of convergence of private and public law at the present stage is most fully manifested in the sphere of protection of subjective rights. It is within the framework of this theory that an optimal balance can be found between private law and public law methods of protecting the violated rights of citizens.

The principle of subsidiarity in jurisdiction of courts of subregional economic organizations in Africa on human rights

This article examines whether the framework of judicial discretion or commensurable doctrines of judicial respects found access to jurisdiction in the area of human rights of the three subregional courts created in the context of regional economic communities: Court of the Economic Community of West African States; East African Community Court; and Tribunal of Southern African Development Community. The author also examines the relevance of the rights of depletion of internal means of legal protection as a separate manifestation of subsidiarity in their judicial practice. The author briefly describes the key institutional parameters for each court, the role of procedural subsidiarity in form of depletion of the norm on internal means of legal protection, as well we presence or absence of substantial subsidiarity through formulation of the limits of judicial discretion. The presence of subsidiarity in form of the limits of judicial discretion is an important condition for further work of the courts of subregional economic communities in Africa on protection of human rights, since the presence of “judicial respect” with regards to the decisions of national court and political-legal decisions of the participating countries is a key to recognition and likelihood of execution of rulings of the courts of subregional economic communities on the territory of participating countries of the corresponding communities.

Соотношение административно-правовых и гражданско-правовых средств защиты патентных прав

Introduction. Digital technologies are booming in the modern world. The resource economy is being replaced by the innovation economy. The results of intellectual activity occupy an increasing place in the economies of different countries. But any important invention must be properly protected. The purpose of this article is to study the problems of legal regulation of patent rights in the Russian Federation. Methodology. The work used General methods of cognition-comparison, analysis, synthesis, abstraction, system, structural and functional approach, ascent from the abstract to the concrete, etc. Results: the study allowed the authors to formulate a conclusion that administrative and legal liability as a means of legal protection of inventive rights, characterized by the presence of significant potential. However, a set of reasons prevents the realization of this potential to a sufficient extent. Among such reasons, the authors, among other things, rank the problems of legal regulation of administrative responsibility and civil liability in the field of patent law. The study of some of these problems allowed the authors to form several proposals for amendments to the current legislation.

Analisis Transaksi Terapeutik Sebagai Sarana Perlindungan Hukum Bagi Pasien

This paper aims to know and analyze therapeutic transactions as a means of legal protection for patients. Therapeutic transactions are agreements between physicians and patients who authorize the physician to perform activities to provide health services to patients based on the skills and skills possessed by the doctor. The legal relationship in such therapeutic transactions creates rights and obligations that must be obeyed and implemented by each party. This research uses normative juridical approach method with primary data source is secondary data supported by primary data. Primary data is obtained directly through interviews and secondary data in the form of legal materials, both primary, secondary and tertiary which will be analyzed qualitatively through data collecting, data reduction, data presentation and verification of data or conclusions. The results obtained that therapeutic transactions position physicians and patients, on the same relationship with the hope of providing legal protection for the parties, but in fact the norms have not been able to provide legal protection. That happens because there is no arrangement of the implementation of the transaction therapeutic consistently.

BEFORE UNDERSTANDING THE CONCEPT OF TAX PAYERS’ RIGHTS

The article is devoted to defining the concept of renewal of taxpayers’ rights in Ukraine. It is established that the concepts of “violation of the rights of taxpayers”, “protection of the rights of taxpayers”, “restoration of the rights of taxpayers” are not enshrined in the legislation; The examples prove the inefficiency of the procedure for renewal of taxpayers’ rights, which has occurred during the interaction of administrative bodies and taxpayers. An understanding of the subjective rights of taxpayers has been established and their relationship with the legitimate interests of taxpayers has been established. It is proved that under the rights of the taxpayer it is necessary to use the concept of “rights and legitimate interests of taxpayers” as complementary. It is proved that the main direction of real ensuring the renewal of taxpayers’ rights should be the improvement of tax legislation, the creation of rules on administrative remedies for the renewal of taxpayers’ rights. The inefficiency of administrative renewal of taxpayers’ rights has been proved. It is found that the most commonly used procedure is protection, which is not aimed at real restoration of taxpayers’ rights. Therefore, under the renewal of rights we mean a complex of effective remedies for taxpayers’ rights, in which the amount of taxpayer’s rights that existed before the infringement was restored, and the state authorities ensured the forced realization of the renewal of the rights carried out by the taxpayer’s independent actions or appeals to court or administrative bodies over rights and legitimate interests that are not only violated by the controlling bodies, but for which, according to the taxpayer, there is a real threat of infringement. According to the author, it is possible to increase the efficiency of protection of taxpayers’ rights through legislative changes of administrative and legal means of protection and realization of equality in the legal status of the rights of taxpayers and controlling bodies. The article defines the renewal of taxpayers ’rights and proposes to supplement the list of taxpayers’ rights with the right to renew the violated taxpayer’s rights by the controlling body.

The Concept and Essence of Administrative and Legal Protection of Tax Relations

The concept and essence of administrative and legal protection of tax relations have been considered. It has been emphasized that the study of general theoretical ideas about the correlation between the concepts of legal security and legal protection will contribute to solving the tasks of the research. The provisions on the correlation of legal security and legal protection in the whole and as a part have been supported. The author has established peculiarities of administrative and legal protection compared with other types of legal protection of public relations: such activity is carried out by public administration agencies through administrative and legal means, including coercive ones. The essential components of administrative and legal protection, which should form the basis of its definition, include: prevention of negative phenomena; detection of possible violations; overcoming harmful consequences (restoration of violated rights); maintaining stable legal relations; prosecuting persons who encroach on the protected object.
 The author has emphasized on the peculiarities of the purpose of using the means of administrative and legal protection of tax relations – protection of public interests in the field of taxation, as an organic and balanced combination of public and private interests, the satisfaction of which contributes to the sustainable development of society.
 It has been found out that the content of administrative protection of a particular object is revealed through its means and measures. The analysis of sectoral studies has allowed to establish the following feature of administrative and legal protection measures: they are carried out by means of service nature, the list of which differs depending on the object of administrative legal protection, control and supervision, as well as by applying measures of administrative coercion.
 The need for a two-vector consideration of administrative and legal protection means has been emphasized: their impact is directed both on the taxpayer and on the controlling agencies (revenue and fees agencies).