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

2019 ◽  
Vol 74 (3) ◽  
pp. 30-34
Author(s):  
K. S. Rohozinnikova
Keyword(s):  
Public Relations ◽  
Legal Protection ◽  
Public Interests ◽  
Public And Private ◽  
Protection Measures ◽  
The Sustainable Development ◽  
Private Interests ◽  
Essential Components ◽  
Protected Object ◽  
Legal Security

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).

scholarly journals PUBLIC INTEREST IN PUBLIC PROCUREMENT

2020 ◽  
Vol 24 (4) ◽  
pp. 1039-1062
Author(s):  
Vitaly V. Kikavets
Keyword(s):  
Public Interest ◽  
Public Procurement ◽  
Legal Regulation ◽  
Political Regime ◽  
Public Interests ◽  
Public And Private ◽  
The Public ◽  
Private Interests ◽  
Private And Public ◽  
The Government

The basis of legal relations in public procurement are private and public interests. The purpose of the study is a substantive assessment of the authors hypothesis that the purpose of legal regulation and financial support of public procurement is to satisfy the public interest expressed in the form of a public need for goods, works, and services. The methodological basis of the study rests on historical and systematic approach, analysis, synthesis and comparative-legal methods. The results of the analysis of normative legal acts regulating public procurement, doctrinal literature and practice showed that public interest denounced in the form of public need is realized through public procurement. Public and private interests can be realized exclusively jointly since these needs cannot objectively be met individually. In general, ensuring public as well as private interests boils down to defining and legally securing the rights and obligations of the customer and their officials, which safeguards them in the process of meeting public needs through public procurement. The study revealed the dependence of the essence of public interest on the political regime, which determines the ratio of public and private interests. Public interest in public procurement is suggested to understand as the value-significant selective position of an official or another person authorized by the government, which is expressed in the form of the public need for the necessary benefit; gaining such benefit involves both legal regulation and financial security. The purpose of legal regulation of public procurement is to satisfy public interest. These concepts should be legally enshrined in Law No. 44-FZ.

scholarly journals Constitutional identity and institutional autonomy of state

2021 ◽  
Vol 17 (2) ◽  
pp. 33-41
Author(s):  
K. V. Karpenko
Keyword(s):  
Comparative Method ◽  
Legal Protection ◽  
Legal Regulation ◽  
Legal Order ◽  
Constitutional Courts ◽  
Legal Doctrine ◽  
Public And Private ◽  
Private Interests ◽  
Historical Continuity ◽  
Constitutional Identity

Introduction. The article deals with the phenomenon of constitutional identity, which allows strengthening the protection of constitution. The author shows, that the constitutional courts are the creators of the constitutional identity all around the world. That is why its principles may be called «praetorian law», as a reference to Roman judicial practice. The principles of constitutional identity form by themselves a core of constitutional provisions, which guarantee historical continuity and durability of any legal order. A nation can use them to preserve its existence in a legal reality. Constitutional identity creates a subordination of norms in the constitutional text. The most important of them are on the top. Such a vertical system gives to the Constitutional courts a useful criterion for balancing different interests in a society. This criterion is fair enough, because it is stipulated by the constitution itself.Materials and methods. The materials for the study include the constitutions of states, whose content is related to the problem discussed, decisions of constitutional courts and the legal positions expressed in them, as well as the conclusions of the constitutional and legal doctrine. The study uses the comparative method, which makes it possible to compare homogeneous legal phenomena, the systemic method, with the help of which constitutional identity is considered as an integral part of the mechanism of legal regulation, the dogmatic method that reveals the legal nature of the subject under study, as well as the dialectical method, which gives a holistic idea of subject of research.Results. Constitutional identity, which determines the hierarchy of constitutional norms and values, characterizes a state, emphasizing its differences from others. Constitutional identity should be unchanged over time and free from ongoing changes to the constitutional text. Then it allows identifying the permanent features of a particular legal order and the state as a whole. Consequently, the principles of constitutional identity preserve the historical heritage of the people, the patterns of its development and a certain predictability of the future. Thus, constitutional identity ensures the continuity of different historical periods.Discussion and conclusions. According to the author, the application of the principles of constitutional identity can give the current legal order an internal structure, reflected in the text of the Basic Law. At the same time, constitutional norms build a hierarchy that can reflect the hierarchy of significant values. The presence of such a hierarchy expands the possibilities of legal protection of the constitution, since the constitutional courts have a criterion for «weighing» public and private interests.

scholarly journals VICTIM'S CONSENT TO CONCLUSION OF A PLEA AGREEMENT IN CRIMINAL PROCEEDINGS

2020 ◽  
Vol 73 (4) ◽  
pp. 125-133
Author(s):  
Ivan Kubarev ◽  
◽  
Serhiy Barhan ◽  
Keyword(s):  
Public Relations ◽  
Negative Impact ◽  
Legal Regulation ◽  
Criminal Organization ◽  
The State ◽  
Practical Implementation ◽  
Criminal Proceedings ◽  
Public Interests ◽  
Private Interests ◽  
Private And Public

The purpose of the study is to determine the role of the consent of the victim in concluding a plea agreement between the prosecutor and the suspect (accused), as well as the specifics of the practical implementation of this aspect of criminal procedural compromise. The state acts as a guarantor of the private interests of every citizen, as well as protects the fundamental and publicly important interests that are designed to ensure the normal existence and development of society, seeks to reduce public resonance and negative impact of particularly serious crimes to restore the reliability and steadfastness of its institutions. This article examined the legal regulation of the institution of a plea agreement transaction in a criminal proceeding in which the victim or victims are involved. The institution of a plea agreement in the Criminal Procedure Code of Ukraine helps to save time in the investigation of crimes. The application of the transaction reduces the procedural costs of the state. At the same time, the level of efficiency in solving grave and especially grave crimes committed as part of an organized group or criminal organization is increasing. The burden on the system of judicial and law enforcement agencies is reduced, which leads to an acceleration of the pre-trial investigation of criminal offenses. An attempt has been made to highlight the techniques and methods of persuading the victim to provide the prosecutor with written consent to conclude an agreement with the suspect (accused). The described persuasion techniques help to obtain consent from the victim to conclude a plea agreement in a short time. These methods include such as: argumentation, suggestion, appeal to emotions and feelings. The persuasion process is the softest and most permissible, since it does not entail the emergence of false beliefs in the victim. At the same time, we consider the relationship between private and public interests in the implementation of the plea agreement. Each crime infringes on personal and private interests. The state must guarantee the protection of the established legal order. However, the victim should have the right to express his or her opinion freely in criminal proceedings. Therefore, the institution of a plea agreement cannot fully exist without the consent of the victim. Thus, the consent of the victim must be of an advisory nature, because to maintain the balance of private and public interests, it is important to encroach on public order and the degree of damage to public relations in general.

scholarly journals Protection of public interests by narrowing private interests: where is the limit?

2021 ◽  
Vol 10 (38) ◽  
pp. 148-157
Author(s):  
Olga Klepikova ◽  
Viktoriia Kachuriner ◽  
Volodymyr Makoda ◽  
Inha Kryvosheyina ◽  
Vadym Popeliuk
Keyword(s):  
Eu Law ◽  
The European Union ◽  
International Treaties ◽  
Public Interests ◽  
Public And Private ◽  
The Public ◽  
Private Interests ◽  
The People ◽  
Private And Public ◽  
Restrictive Measures

The coronavirus pandemic (COVID-19) has posed many challenges to the international community. In a pandemic, governments make complex decisions every day (respond quickly to emerging difficulties), implement effective quarantine measures that affect the public and private interests of the people. Such decisions are also made by such supranational entities as the European Union. With this in mind, it is essential to analyze the interaction and balance of private and public interests in EU law in the context of the Covid-19 pandemic. The work aims to analyze the balance between private and public interests in EU law in the context of the Covid-19 pandemic. Research methods are such methods as dialectical, historical, idealization, analysis, synthesis, abstraction, system, formalization, comparison, and modeling. As a result of the study, the authors concluded that the search for a balance between public and private interests is in all areas and mostly applies to human rights and, in a pandemic, these powers are enshrined in major international treaties and national regulations, with reservations about their possible limitation under exceptional circumstances. At the same time, ensuring the balance of private and public interests is possible only if the rule of law is fulfilled in the implementation of restrictive measures, proportionality, and public necessity.

scholarly journals THEORETICAL-LEGAL ANALYSIS OF THE MECHANISM OF NATIONAL LEGAL PROTECTION OF LABOR SAFETY

Social Law ◽  
2019 ◽  
Author(s):  
R. Herneha
Keyword(s):  
Public Relations ◽  
Legal Protection ◽  
Legal Liability ◽  
Legal Regulation ◽  
Labor Protection ◽  
Legal Analysis ◽  
Legal Rules ◽  
Labor Safety ◽  
The Difference ◽  
Legal Security

The article analyzes the specifics and significance of the mechanism of national legal support for labor protection. Its importance is outlined and the role in the legal regulation of labor protection is characterized. On the basis of theoretical analysis, a list of elements of the national mechanism of legal protection of labor protection is derived. The author concludes that the mechanism of legal security depends not only on the state and the law, but also on the behavior of the legal entities themselves. It is this feature that determines the difference between the mechanism of legal regulation and the mechanism of legal support. It is established that the international and national mechanisms of legal protection of labor differ in the level of detail, where the national mechanism of legal security is a coherent and well-established system, which extends its operation to a clearly defined territory and regulates through the use of legal means and methods, the establishment of legal rules and application legal liability for their violation or non-observance, public relations between the subjects of labor protection in order to ensure the employee's rights to life, health I and safe working conditions and regulate the behavior of the employer to provide guarantees of these rights. In addition, there is a distinction between sanction and legal liability, where the first is understood as the means of coercive influence applied in the event of non-compliance or improper performance of an obligation. That is, the sanction is already a consequence of recognizing the need to apply legal liability, so it would be more appropriate to use this particular formulation. At the same time, the author is of the opinion that legal liability cannot be called a mandatory element of legal security, since it occurs only in exceptional moments of violation of rights or non-compliance with prohibitions. The lawfulness of acts of direct realization of rights and obligations, in turn, excludes the possibility of its application.

scholarly journals Currency circulation and its organization in the Russian Federation as a public need and interest

2021 ◽  
pp. 47-55
Author(s):  
Oleg Mikhailovich Krylov
Keyword(s):  
Public Interest ◽  
Public Life ◽  
Public Interests ◽  
Public And Private ◽  
The Public ◽  
Private Interests ◽  
Legislative Framework ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the categories of “public need” and “public interest”. The object is the currency circulation and its organization. The author examines the elements of currency circulation, which represent independent public needs with corresponding public interests in its organization. Special attention is given to interrelation between the public needs in currency circulation and public interests, which serves as the legislative framework for currency circulation and observance of the balance of public and private interests in organization of currency circulation. The conclusion is drawn on the representatives of public interest in currency circulation and interdependence of public needs in currency circulation on the corresponding public interests in its organization. The author also formulates a number of interesting conclusions on interrelation between public needs in currency circulation, public interests and needs in other spheres of public life and organization of currency circulation, which serve as the legislative framework for currency circulation and observance of balance of public and private interests in organization of currency circulation. The novelty of this research consists in determination of the content of public interest in currency circulation, as well as in establishment of correlation with public interests and needs in other spheres of public life.

scholarly journals BALANCE OF PUBLIC AND PRIVATE INTERESTS AND LEGAL CERTAINTY IN CIVIL PROCEEDINGS

2021 ◽  
pp. 27-30
Author(s):  
I.V. Rekhtina
Keyword(s):  
Human Rights ◽  
Public Interest ◽  
National Level ◽  
Legal Certainty ◽  
Public Interests ◽  
Public And Private ◽  
Private Interests ◽  
Civil Proceedings ◽  
Private And Public

The article examines how the principle of legal certainty can serve as a criterion in determiningthe balance and balance of private and public interests in the consideration of cases in court. Russianjurisprudence shows that, at the national level, there is an imbalance in the private and public interest inconsiderations, in which priority is often improperly given to public interest. The principle of legal certaintymay serve as a criterion for finding this balance, taking into account the jurisprudence of the European Courtof Human Rights.

scholarly journals CRIMINALIZATION OF OFFENSES IN THE SPHERE OF BUSINESS ACTIVITY: PROBLEMS OF LEGISLATION AND LAW ENFORCEMENT PRACTICE

2020 ◽  
Vol 6 (3) ◽  
pp. 66-71
Author(s):  
I. O. Dorozhkin
Keyword(s):  
Public Relations ◽  
Criminal Liability ◽  
Business Activity ◽  
Negative Consequences ◽  
Public And Private ◽  
High Profile ◽  
Private Interests ◽  
Legitimate Interests ◽  
Legal Technology ◽  
Criminal Legislation

The most important reason for the criminalization (decriminalization) of acts is their social danger, but this criterion often raises many questions, especially when it comes to offenses in the field of business. One of the key problems here is the constant fluctuation between the mitigation or tightening of criminal law impact on this sphere of public relations. At the same time, its decision is largely politically motivated, being rather the result of the confrontation between the state and business, rather than a scientifically based approach to determining ways to maintain a balance of public and private interests. Often, individual novels are brought to life by high-profile cases of violation of the rights and legitimate interests of citizens. All this leads to the implementation of an insufficiently thought-out approach to the reform of criminal legislation. In order to assess the practice of criminalization of acts in the sphere of business activity, the authors analyzed the novelties of the current legislation in terms of establishing liability for violation of the established procedure for carrying out business activities in terms of their effectiveness and compliance with legal technology. It is concluded that there is a need for a more restrained assessment of proposals to liberalize criminal liability for economic crimes, while simultaneously reviewing the composition of crimes for decriminalization, the negative consequences of which can be prevented or leveled by other organizational and legal means.

scholarly journals THE INFLUENCE OF PRIVATE LAW ON THE DEVELOPMENT OF THE WORLD AND RUSSIAN LAW AND ORDER: MODERN FORMS AND TRENDS

2018 ◽  
pp. 85-99
Author(s):  
BRONISLAV GONGALO ◽  
NATALIA NOVIKOVA
Keyword(s):  
Public Relations ◽  
Legal Regulation ◽  
Main Task ◽  
Private Law ◽  
Law And Order ◽  
National Interests ◽  
Public And Private ◽  
Private Interests ◽  
System Method ◽  
Civil Science

Introduction: modern legal science and practice is aimed at the need to ensure and develop law and order both at the level of individual countries and at the level of the entire world community as a whole. At the same time, it is obvious that private-law relations occupy a significant place in the structure of legal relations. That is why it seems interesting to examine the main trends in the influence of private law on the development of law and order as such, to identify the main forms of such influence, to determine the directions for the development of private law and to make recommendations on the possibilities for improving private-law regulation on a national and international scale. Methods: the system method was chosen as the determining method for studying the trends in the development of basic private law institutions from the standpoint of the norms of Russian and international legislation. The choice of the system approach as the determining method of investigation is due to the fact that it is this method that makes it possible to reveal the integrity of the developing object, which is the rule of law, to reveal the interrelationships of individual institutions and private law rules with each other and the legal system as such. Analysis: the study examined the main trends in the development of private law in the current economic and political environment, in addition to aspects of the general part of civil law, including explored the scope of intellectual property, private-public partnerships, corporate relations. The problems of stimulating innovative development by means of private law were touched upon, as well as recommendations on the use of private law mechanisms to protect the national interests of the Russian Federation. Results: in the course of the study, the authors come to the conclusion that it is necessary to formulate a clear and well thought out concept of private law, which should combine public and private interests in the legal regulation of public relations. The creation of such a concept, oriented to practical application, should become the main task of modern civil science.

Enhanced self-regulation: The case of Facebook’s content governance

2021 ◽  
pp. 146144482198935
Author(s):  
Rotem Medzini
Keyword(s):  
Self Regulation ◽  
Third Party ◽  
Regulatory Regime ◽  
Credible Commitments ◽  
Public Interests ◽  
Public And Private ◽  
Digital Platforms ◽  
The Public ◽  
Private Interests ◽  
Content Regulation

Content regulation on digital platforms has become a contested issue on the public and scholarly agendas. To understand how digital platform providers experiment with making commitments regarding their regulation, this article process-traces Facebook’s content regulation to ask how it self-regulates despite constant pressures for policy intervention. The first part of the article shows how Facebook moved from its initial “thin” self-regulatory regime toward what I call “enhanced self-regulation,” which relies on first-party and independent third-party intermediaries. Thereafter, I show how Facebook self-regulated the balance between public and private interests over time and across the regimes. The findings suggest that powerful actors such as Facebook can innovate in self-regulation by reallocating content-related responsibilities to intermediaries and subsequently create polycentric governance regimes. Lessons about how self-regulators that face public criticism can make more credible commitments to public interests are then drawn from the strengths and weakness of enhanced self-regulation.

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