Enforcement Of Regulations Research Articles

Theoretical and Legal Characteristics of Machine-Readable Law

The idea of automating law and legal activity has become increasingly popular in the scientific legal environment in recent years. One of the ways of such automation is to transform legislation into a machine-readable form. This could provide the possibility of automatic application of the law, increase legal certainty, and make the law accessible to the user. The adoption in 2021 of the Concept for the Development of Machine-Readable Law Technologies became one of important steps towards the introduction of machine-readable law in Russia. It seems that for the successful development of this area, we need a comprehensive theoretical and legal understanding of a new phenomenon for the domestic legal theory, namely: machine-readable law. Using formal logical methods, the author gives a definition of machine-readable law based on the essential and necessary features of the phenomenon under consideration. The paper provides a list of mandatory and optional features of machine-readable law. Special attention is paid to the issues of algorithmization of law and the use of legal ontologies. The paper highlights the main consequences of machine-readable law relating both to the law-making stage and to the stage of using machine-readable law. Such consequences include various types of testability of machine-readable law, the possibility of automatic interpretation, enforcement and direct implementation of machine-readable legal regulations. The author provides the concept of machine-readable law in the broadest sense of the word, covering not only legal regulations, but also the content of smart contracts, machine-readable powers of attorney. The paper also deals with the issues of machine-executable law and the related transition from legal normativity to technological normativity. This work contributes to the theoretical and legal understanding of machine-readable law and can contribute to its successful development in Russia.

Antimicrobial use on pig farms in Thailand: Farmer perceptions of use and resistance

Limiting the use of antimicrobial agents in intensive livestock production is a challenge due to different perceptions between the short-term benefits of antimicrobial use (AMU) by livestock producers and the long-term social costs of antimicrobial resistance (AMR) and its impact on human, animal, and environmental health. Pig farmers are key stakeholders supporting Thailand’s national strategic plan on AMR which aims to reduce antimicrobial consumption in the livestock sector. Consequently, this study explored the knowledge, perceptions, attitudes, and practices of pig farmers towards AMU and AMR, expecting to provide information that would help guide policymakers in the development of a proper interventional program for antimicrobial stewardship. The qualitative approach utilized individual, face-to-face, in-depth, semi-structured interviews with the 20 owners of middle- and large-scale pig farms in eastern Thailand. The major themes identified in this finding were: (1) the use of antimicrobials on farms and the knowledge of antimicrobials; (2) AMU on pig farms (the purpose of AMU, antimicrobial prescription practices, and performing antimicrobial susceptibility testing); (3) attitudes towards prescribing practices and record keeping; (4) farm animal husbandry practices and AMU; (5) factors influencing AMU; and (6) awareness regarding AMR. Most of the pig farm owners recognized that achieving Good Agricultural Practices certification required following the legislation and regulations for AMU. Other observations were that the respondents had positive attitudes towards prescribing practices, performing antimicrobial susceptibility testing before antimicrobial therapy, and recording drug use on farms; however, there was low awareness of AMR. In addition, alternative substances, such as medicinal plants, and proper biosecurity practices were mentioned. Factors influencing AMU on pig farms were intensive enforcement of legislation and regulations, the implementation of farm management practices, the provision of information and consultancy services by veterinary professionals, farmer experience, and consumer trends.

DNA barcodes are ineffective for species identification of Acropora corals from the aquarium trade.

Species identification of stony corals (Scleractinia), which are regulated under the Convention on International Trade in Endangered Species of Wild Fauna and Flora, is critical for effective control of harvest quotas, enforcement of trade regulations and species conservation in general. DNA barcoding has the potential to enhance species identification success, depending on the specific taxon concerned and genetic markers used. For Acropora, DNA barcoding, based on the mitochondrial putative control region (mtCR) and the nuclear PaxC intron (PaxC), has been commonly used for species identification and delimitation, but the reliability and robustness of these loci remain contentious. Therefore, we sought to verify the applicability of this approach. In this study, we obtained 127 Acropora colonies from the aquarium trade to test the effectiveness of barcoding mtCR and PaxC for species identification. We were able to recover sequences for both loci in over half of the samples (n = 68), while gene amplification and sequencing of mtCR (n = 125) outperformed PaxC (n = 70). Amongst the 68 samples with both loci recovered, just a single sample could be unambiguously identified to species. Preliminary identities, based on only one gene, were assigned for 40 and 65 samples with mtCR and PaxC, respectively. Further analyses of 110 complete mitochondrial genomes obtained from GenBank showed that, despite the full length of the sequences, only eight species were delimited, of which only three species were correspondingly monophyletic. Therefore, we conclude that the commonly used DNA barcoding markers for Acropora are ineffective for accurate species assignments due to limited variability in both markers and even across the entire mitochondrial genome. Therefore, we propose that barcoding markers should generally not be the only means for identifying corals.

Corporate misconduct and innovation: Evidence from the pharmaceutical industry

We examine the relationship between corporate misconduct and pharmaceutical firm innovation and performance. Pharmaceutical firms obtain significantly fewer new product approvals by the U.S. Food and Drug Administration (FDA) following corporate regulatory violations, lawsuits, and Securities and Exchange Commission (SEC) regulatory enforcement actions. We also examine the potential reasons why innovative capacity is reduced for culpable firms. Following instances of misconduct, pharmaceutical firms are 50 percent less likely to engage in business expansions, engage in significantly fewer new strategic alliances and partnerships, and are awarded fewer government R&D grants. We attribute these results to the reputational loss associated with public knowledge of corporate misconduct. In support of this hypothesis, we find pharmaceutical firms experience negative cumulative abnormal stock returns (CARs) surrounding SEC enforcement announcements, and misconduct incidents increase the probability of analyst concerns. Overall, our results are consistent with the reputational loss associated with corporate misconduct being an important factor in future reductions in pharmaceutical firm innovative capacity.

SUBTITLING MALAY TABOO LANGUAGE INTO ENGLISH: THE CASE OF THE ASSISTANT (2022)

Taboo refers to social and behavioural proscriptions which may instigate discomfort in society, both in language use and psychical behaviour. In audiovisual translation, the emphasis on taboo is often placed on its relative audience reception and the enforcement of relevant laws and regulations. Akin to the nature of audiovisual products, subtitling taboo references also warrants multimodal consideration, especially in relation to both verbal and nonverbal elements. This study, in particular, aims to probe into the taboo language of subtitling from Malay into English. The film The Assistant (2022), which was released on the online streaming platform Netflix, is selected as the corpus. To this end, a parallel corpus was developed and subsequently analysed using AntConc and AntPConc. Frequency, thematic and translation strategy patterns were mapped and descriptively analysed. In general terms, the analysis reveals that the taboo words in the source text are multifaceted, predominantly exclamatory, and markedly explicit. Many of the taboo loads are also found to be equally rendered into the target text, which corresponds to Netflix’s no-censorship policy. The study also learns the omission of some references in the translation, which can be partly linked to the technical and structural constraints of subtitling.

Limitations of the Use of Social Media in Notary Positions Reviewed from the Notary Code of Ethics

The use of social media as a platform for notaries to publicize their work is increasingly rampant in today's digital era. However, there are several limitations that need to be considered, and many notaries are deemed to have violated the code of ethics and applicable legal regulations. This research aims to identify the limitations in the use of social media for notaries and the legal consequences if notaries promote themselves on social media. The research method used is doctrinal research with a normative juridical approach, involving an analysis of laws and regulations, the notary code of ethics, and related case studies. The results of the study indicate that the activities of using social media for notaries have restrictions, such as the prohibition on publishing or promoting themselves by listing their positions. Violations of these limitations can result in moral sanctions or legal sanctions. These findings have important implications for notary practices and regulatory enforcement in the digital era.

Unregulated Open-Access versus Regulated Open-Access Fishing: Stakeholders Perceptions in Sierra Leone

Fish stocks are declining in marine capture coastal fisheries in West Africa. Many observers have blamed climate change and the system of open access for the decline. Open-access fishing encourages too many people to take up fishing, and the result is overfishing of the stocks. According to such critics, this is a classic example of Hardin’s tragedy of the commons, whereby a continuous increase in the number of users of a natural resource eventually leads to the collapse of the resource. The present study, which analysed stakeholders’ perceptions about their open-access fishing in Siera Leone’s marine fisheries, conducted 32 key informant interviews. Our research found that while they perceived that open-access fishing impacted fish stocks, most Sierra Leone’s marine capture fishers did not see open access as a cause of fish decline; instead, they blamed the lack of enforced regulations on the methods and extent of fishing. Accordingly, these fishers favoured the continuation of open access—not least because it helps to alleviate hunger and is a readily available source of protein in Sierra Leone’s coastal communities—but accompanied by strict regulations on both the type of fishing gear used and the quantity, size, and species of fish caught. In other words, they preferred regulated open access to unregulated open access. The central government’s resolve to regulate its fishery will determine whether it will transition from unregulated open access to regulated open access or other forms of OA. This study recommends detailed research into how to influence political will to enforce regulations.

APPLYING CLUSTERING AND RECOMMENDATION SYSTEM FOR EFFECTIVE SUPERVISION IN CENTRAL KALIMANTAN INSPECTORATE

This study aims to enhance the effectiveness of supervision at the Central Kalimantan Inspectorate through the application of clustering methods and recommendation systems. Clustering methods, specifically K-Means, are used to group supervision areas based on scores from various indicators, while the recommendation system provides specific improvement suggestions for each group. The results show that financial and performance supervision have high scores, with recommendations to maintain and improve existing standards, focusing on efficiency, transparency, and achieving performance targets. Compliance supervision shows variation in clustering, with recommendations for better enforcement of rules and regulations. Management supervision requires improving management and leadership effectiveness to enhance operational efficiency. Human resources supervision shows the best results, with a focus on improving employee competencies through training and development. The implementation of this technology is expected to optimize resource usage, enhance supervision effectiveness, and reduce operational costs. Clustering methods and recommendation systems provide deep insights into the condition of supervision and help the Inspectorate make more informed and strategic decisions. This study contributes to strengthening the supervision system and improving the overall performance of the Central Kalimantan Inspectorate, creating a more responsive, transparent, and accountable supervision system.

Regulating data: Evidence from corporate America

AbstractUsing the enforcement of the General Data Protection Regulation (GDPR) as our empirical setting, we examine how stricter data privacy and data protection requirements affect shareholder wealth, firms’ investment decisions, and data breaches. Consistent with consumer privacy negatively affecting firms, we find that U.S. firms exposed to the GDPR lose 0.7%–1.1% in market value relative to unexposed firms in the week in which the regulation became enforceable. We find that the decrease in market value is partially attributable to a decrease in sales growth. GDPR‐exposed firms increase their investment above that of control firms and become less likely to report a data breach post‐regulation. The decrease in data breach likelihood is statistically and economically significant, resulting in up to 34 million records not being leaked, which costs between $205 million and $561 million to firms in breach mitigation expenses per year. The results of this study should be of interest to academics and regulators worldwide by examining the costs and benefits of regulating data.

Ethical Leadership and Financial Reporting Practices in Chad

Purpose: The aim of the study was to assess the ethical leadership and financial reporting practices in Chad. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study indicated that when leaders prioritize ethical conduct and integrity, it positively influences how financial information is reported and communicated to stakeholders. Ethical leaders foster a culture of transparency, accountability, and honesty, which leads to more accurate and reliable financial reporting. This, in turn, enhances investor confidence, reduces the risk of financial fraud, and promotes long-term sustainability for the organization. Studies also highlight the importance of ethical leadership in regulatory compliance, as leaders who prioritize ethics are more likely to ensure that financial reporting practices adhere to legal and ethical standards. Overall, the link between ethical leadership and financial reporting practices underscores the significant impact that leaders have on the integrity and credibility of financial information within companies. Implications to Theory, Practice and Policy: Transformational leadership theory, stakeholder theory and agency theory may be used to anchor future studies on assessing the ethical leadership and financial reporting practices in Chad. Organizations should implement comprehensive ethics training programs for leaders and employees to enhance ethical awareness, decision-making, and behavior related to financial reporting. Policymakers and regulators should strengthen regulatory oversight and enforcement mechanisms related to financial reporting practices.

Forecasting Road Accident Deaths in India Using SARIMA

Road accidents are one of the leading causes of death worldwide. The present study analysed the pattern of road accident deaths in India from the year 2014 till the year 2022. The data was taken from the government website, and we have split it into training and testing datasets. The training dataset was from the year 2014 to 2020, and the forecasting was done for the years 2021 and 2022. We have used the SARIMA model to forecast the number of road accidents in India for the years 2021 and 2022. The accuracy of the SARIMA model in forecasting the number of road accidents in India is also established in the present study. The study has insights for policymakers and administrators. Some of the policies that can be enforced to decrease the number of road accidents in India are better road infrastructure for vehicles across India, enforcement of safety regulations, easy access to trauma care centres, strictly following the speed limits on the road and so on.

Consumer Protection in the Digital Economy Era: Tiktok Shop Case Study

The development of technology has inevitably caused a shift where now society has entered the era of the digital economy where both individuals and organizations use technology in carrying out their economic activities. Indonesia is seen as having great potential in the digital economy which then causes the government to make it a priority issue. This in turn will lead to a significant increase in the value of the digital economy which is estimated to reach US$ 330 billion by 2025. This study aims to analyze consumer protection in the digital economy era: a case study of Tiktok Shop. This study uses a normative approach that focuses on descriptive analysis and discussion of the digital economy phenomenon in Indonesia, especially Tiktok Shop. The results of this writing explain that the emergence of TikTok Shop is seen as having presented new challenges to the existing regulatory framework and law enforcement mechanisms, especially related to consumer protection. The closure of TikTok Shop was essentially due to TikTok Shop not having a trading license as an e-commerce platform according to regulations in Indonesia. Therefore, it is important for TikTok Shop to demonstrate compliance with applicable regulations in Indonesia, especially regarding consumer protection. Self-regulation can effectively provide legal protection and customer trust in online purchases.

『기생 및 창기에 관한 서류철』의 원(原)자료 재구성에 관한 연구: 대한제국 말기 ‘전문 예술인 기생’에 대한 일제 통감부의 정책과 그 변화과정

This study targeted a total of 58 pages of Gisaeng-related documents, including all Gisaeng -related documents for [Records of Gisaeng and Prostitute] and 3 pages of [Agenda on Gisaeng and Prostitute Regulation Enforcement Instructions] that did not exist in the original copies and were newly discovered during the preliminary research. Then, this study examined each document and reorganized them based on the time sequence of documentation for a precise and detailed clarification on the details and process of changes in the policies that the Resident-General enforced on the Gisaeng, who was a professional performer during the late Korean Empire. First, [Gisaeng Regulation Law] began the modern Gisaeng system from September 25, 1908. The Resident-General first set to investigate and identify the personal information of the official Gisaengand transfer them to the Metropolitan Police Department. Second, the Resident-General enacted and confirmed the [Gisaeng Regulation Law] on September 15, 1908. As the internal official, Byungjun Son, approved the law on September 24, 1908, the [Gisaeng Regulation Law] was enforced on September 25, 1908, as the beginning of the modern Gisaeng system. Third, the Resident-General established a legal and political system for modernized control and management of Gisaengs (including official Gisaeng) who were working under the existing traditional Gisaeng system by enacting the series of Gisaeng-related laws and regulations, including [Gisaeng Regulation Law], [Standard Regulation of Gisaeng Association], [Proclamation on Gisaeng] in September 1908. Fourth, the Resident-General enacted the [Notice on Gisaeng and Prostitute Regulation Law Enforcement] and its detailed guidelines, [Detailed Notice on Gisaeng and Prostitute Regulation Law Enforcement] in October 1908, as the guidelines to be aware and conducted by the Japanese police officers of each local police station and each police station branch. The Resident-General also arranged and confirmed the formats for reporting operation, closure, address change, etc., of Gisaeng and prostitutes. Lastly, Gisaengs who were travelling for local tour, overseas tour, or other performances were required by the Resident-general to submit detailed contracts, contract details, and petition with names and addresses of Gisaeng and all performers. These documents were used to establish a modern management and control system for determining the authorization. This Gisaeng management and control system organized by the Resident-General during the late Korean Empire developed more systematically by the beginning of the Japanese colonial rule.

『기생 및 창기에 관한 서류철』의 원(原)자료 재구성에 관한 연구: 대한제국 말기 ‘전문 창기(매춘부)’에 대한 일제 통감부의 정책과 그 변화과정

This study targeted a total of 181 pages of prostitute-related documents, including all prostitute-related documents for [Records of Gisaeng and Prostitute] and 3 pages of [Agenda on Gisaeng and Prostitute Regulation Enforcement Instructions] that did not exist in the original copies and were newly discovered during the preliminary research. Then, this study examined each document and reorganized them based on the time sequence of documentation for a precise and detailed clarification on the details and process of changes in the policies that the Resident-General enforced on the prostitute, who was a professional prostitute during the late Korean Empire. First, the Resident-General ordered a head pimp to make a petition in June to July 1908 to establish the Gyeongseong Gisaeng and Prostitute Association as a preparation step to implant a licensed prostitution system to the Korean Peninsula. However, the “Petition on Foundation of Gyeongseong Gisaeng and Prostitute Association” ended as an agenda without official approval. Secondly, in September 1908, the Resident-General enacted a series of prostitute-related laws and regulations, including the “Prostitute Regulation Law” and “Terms of Compliance Regarding Prostitute Business,” to establish a legal and political system to control and manage the Korean prostitutes in a modern way. Third, in October 1908, the Metropolitan Police Department of the Resident-General reminded the laws and terms of compliance to the prostitutes and people related to the licensed prostitution system and reported to Resident-General Ito Hirobumi and Vice Resident-General. The Resident-General of Korea also enacted the guidelines and detailed guidelines to be aware of and conducted by the Japanese police officers of each local police station. It also arranged and confirmed the formats for reporting operation, closure, address change, etc., of prostitutes. Fourth, the Resident-General commenced the establishment of system for “Hanseong Prostitute Association” as the first legal prostitution organization of the Korean Peninsula from April 1909. In August and September 1909, it intensively invested legal and political intentions, including “Order and Approval on Hanseong Prostitute Association,” “Final Approval of Hanseong Prostitute Association Regulations,” “Composition of Hanseong Prostitute Association Directors and Its Approval,” and “Composition of Hanseong Prostitute Association Clinic’s Japanese Doctor, Nurse, Accountant, Clerk, and Interpreter and Its Approval,” to complete the system of “Hanseong Prostitute Association”as the beginning of the licensed prostitution system in the Korean Peninsula.

비상장 중소·중견기업 주식의 양도소득세에 관한 문제점과 개선방안

To revitalize the capital market, the government provides tax-free benefits for minority shareholders such as KOSPI (1% or less than 5 billion won), KOSDAQ (2% or less than 5 billion won), and KONEX (4% or less than 5 billion won) if stocks are transferred through the stock market. The taxation of capital gains tax on the over-the-counter market limits the expansion of the unlisted capital market. Since 2018, in order to help small and medium-sized companies belonging to the over-the-counter market and revitalize investment smoothly, K-OTC's over-the-counter market has provided the benefit of exempting minority shareholders from the taxation of capital gains tax when they transfer the stocks of small and medium-sized companies. As for the size of the K-OTC market, the transaction value has increased by more than 10 times so far, starting with the provision of non-taxable benefits in 2018, and the increase of the size of all transactions by more than 2.5 times. In other words, the exemption from the capital gains tax of small and medium-sized companies by minority shareholders in the K-OTC market has led to the expansion of the K-OTC market. However, due to the expansion of the K-OTC market, other over-the-counter markets, as K-OTCBB, are shrinking over time. Considering that companies listed on K-OTCBB are mainly small or have not met the listing requirements of the K-OTC market, the non-taxation of capital gains tax on stocks of small and medium-sized companies provided only to K-OTC is expected to adversely affect securing investment funds for companies listed on K-OTCBB. This is expected to hinder the growth of many small and medium-sized companies and reduce the options of new investments that are attractive to investors. To solve this problem, this paper proposes the following improvement measures. Markets that comply with the standards of Article 178 (1) 1 of the Capital Markets and Financial Investment Business Act, Article 286 (1) 11 of the Capital Markets and Financial Investment Business Act, and the K-OTCBB operation enforcement regulations conducted by the Korea Financial Investment Association should be added to expand the exemption from the stock transfer income tax by adding the content of “stocks in which a single seller and buyer trade over-the-counter stock certificates of small and medium-sized enterprises through mutual consultation on the terms of transaction”. If the K-OTCBB's transfer tax exemption for small and medium-sized enterprises is expanded through the revision of Article 94 of the Income Tax Act, it is expected that the expansion of the K-OTCBB market will lead to the expansion as in the previous case in 2018. In addition, the introduction of an expansion of the capital gains tax exemption will help small and medium-sized enterprises smoothly secure funds. Through this, the size of the K-OTCBB market will grow, and it can provide attractive new investment destinations for investors. As a result, it is expected that it will have the effect of introducing investors' funds into the capital market, and it will lead to the growth of small and medium-sized enterprises and the development of the capital market.

PADANGBULIA PEOPLE'S RESISTANCE TO PUBLIC POLICY NUMBER 10 OF 1951 CONCERNING THE ABOLITION OF THE MANAK SALAH TRADITION

In Bali, the birth of "kembar buncing," or mixed-gender twins, is often associated with negative connotations. Specifically, in Padangbulia, such births are traditionally accompanied by a ritual that includes the exile of the infants to a location deemed haunted by the local community. This practice of exile is a violation of human rights, leading to the issuance of Paswaran Number 10 of 1951, which mandates the abolition of the "Manak Salah" tradition. However, despite this regulation, the Padangbulia community continues to uphold the tradition. This study aims to explore the processes and forms of resistance by the Padangbulia community against the mandated abolition. The research adopts a qualitative descriptive approach, utilizing cultural semiotics and resistance theory to understand the community's actions. Data collection involved snowball sampling to select informants, supported by participant observation, interviews, and document analysis. Findings reveal that the "kembar buncing" tradition in Padangbulia involves several stages, including preparation, exile, and purification. The resistance to abolishing the tradition manifests both openly and covertly, highlighting the community's deep-seated cultural values and the complex dynamics between tradition and regulatory enforcement. This study sheds light on the persistence of traditional practices despite external pressures and the role of cultural resistance in maintaining local customs.

Legal Efforts of the Indonesian Government for the Protection of Marine Resources Due to Damage to Marine Ecosystems by Fishermen

As a huge maritime country, Indonesia has tremendous potential for marine resources. Indonesia is the largest tropical marine country in the world and has the largest biodiversity in the sea. The potential of marine biological resources in Indonesian waters has always been able to provide optimal benefits for the economic and socio-cultural development of the community. However, many fishermen conduct fishing easily and destructively (destructively fishing) of marine ecosystems using fishing gear that is not environmentally friendly to meet the demand for fish needs. The perpetrators use Dupont Lannate chemicals containing Methomil with mashed fish and then spread it into the sea, then pick up the dead fish. The use of chemical poisons can kill the animals that make up the coral so that the coral becomes discolored which eventually dies and other fish that are not targeted also die. Therefore in this study, the author examines law enforcement in Indonesia’s marine territory to protect the biodiversity of Indonesia’s marine areas. this study uses a Normative research type that examines national and international legal arrangements regarding the protection of the marine environment. Therefore researchers examine the regulation and effectiveness of law enforcement in Indonesia.

Geospatial Analysis of Urban Metamorphosis and implication on Development Control in Ile-Ife, Osun State, Nigeria

Cities in developing countries experience rapid expansion, which has a negative effect on the aesthetic value of the city. This paper thus examined urban metamorphosis and development control with the specific objectives of assessing the physical development between 1986 and 2018 and assessing residents’ perceptions of development control regulation and challenges of development control enforcement as regards to road setbacks in Ile-Ife, Osun State. Landsat images were used to examine changes in the physical development (built-up) in Ile-Ife. A questionnaire and key informant interview were used to examine residents’ perceptions of development control regulation and the challenges of development control enforcement. The result showed that built-up area increased from 2760.05ha (94.81%) between 1986 and 2002 to 6843.41ha (120.67%) between 2002 and 2018, and 9603.46ha (329.87%) between 1986 and 2018. Between 1986 and 2018, a recorded annual magnitude and frequency of 9603.46ha and 600.22 ha were built up. The study revealed that 60% of the informants confirmed that the planning authorities were grappling with inadequate funds and inadequate technical and manpower, which had resulted in their inability to undertake planning activities. The study concluded that rapid development had negatively affected development control in the study area. It is therefore recommended that the government strengthen the planning authority, subsidize the cost of plan approval, and provide easy access to building permits.

Foreign experience in enforcing tax liabilities

This paper is devoted to the study of foreign experience in the field of legal regulation of tax liabilities enforcement through the prism of comparing the approaches of different countries with the provisions of the tax legislation of Ukraine. The author traces the development of national legislation in recent years in the system of tax administration, which is reflected in the improvement of Ukraine's position in the Doing Business ranking, including the easing of the taxation system after the start of large-scale military aggression. The scientific study of foreign experience in the field of regulation of tax liabilities enforcement is aimed at examining various legislative and practical approaches to implementing effective mechanisms into the tax legislation of Ukraine. The author traces the development of the Republic of Georgia in terms of improving the efficiency of tax compliance. A comparative analysis of the experience of France and Ukraine regarding the procedure for collecting tax debt and the role of the tax authority in deciding on the further operation of the enterprise or its liquidation is made. The peculiarities of tax administration in the United States and approaches to tax debt repayment are identified. Innovative amendments to the tax legislation of Poland to counteract tax evasion are investigated. The author describes Italy's experience in tax administration and measures to collect tax debt. The author formulates the types of enforcement of tax liabilities in Ukraine and other countries, determines their effectiveness and consideration in the development of national legislation. The author substantiates the need to improve the national regulatory framework for ensuring the fulfilment of tax obligations by introducing new innovative approaches to improve taxpayers' tax discipline.

The Impact Of Implementing Legislation For Individuals Who Commit Crimes In The Marine Environment Is Currently Being Assessed

This research is entitled Legal Sanctions for Perpetrators of Marine Ecosystem Crime because they want to emphasize that everyone, both individuals and corporations, who commit environmental damage, especially marine ecosystems, must be responsible for their actions and be ready to face criminal sanctions in accordance with statutory regulations. This research uses normative juridical legal research methods, using three approaches: statute approach, conceptual approach, and case approach. The research materials used in this research are primary and secondary legal materials. In writing this article, deductive analysis was used to organize data and research. This method of investigation is based on general principles to explain specific events or general theories based on concrete facts. The aim of this research is to find and analyze law enforcement against individuals who commit violations of destroying marine ecosystems. The research findings indicate that countries are responsible for preserving marine ecosystems through effective regulation and law enforcement. However, the implementation of these regulations still faces challenges, such as limited resources and coordination among agencies. The study provides recommendations to strengthen the role of countries in preserving marine ecosystems, including enhancing institutional capacity, strengthening law enforcement, and forming partnerships with the private sector and communities