scholarly journals Guarantees within tax legal relations: challenges of the present day

Author(s):  
Yevhen Leheza ◽  
Andrii Novytskyi ◽  
Alina Kravziuk ◽  
Nataliia Repekha ◽  
Artem Yefremov

The purpose of the research is dedicated to modern challenges related to the implementation of legal guarantees within tax legal relationships. Legal guarantees within tax legal relations are the embodiment of the constitutional and legal guarantees of human and civil rights and, at the same time, act as an integrated intersectoral tool, covering both the administrative, financial and tax spheres respectively. The methodological basis of the article consisted of a set of general and special methods of scientific knowledge that, when applied, provide the opportunity to achieve the stated objective and ensure the scientific reliability and validity of the theoretical conclusions obtained. It is concluded that, to implement the potential to ensure taxpayers' choice of alternative methods of taxation, it is necessary to create conditions for commercial entities to perform the appropriate calculations and make the appropriate decisions. Entrepreneurs should receive government help in this through various electronic services.

2020 ◽  
Vol 7 (1) ◽  
pp. 9-16
Author(s):  
Yury N. Andreev

The article is devoted to the judicial protection of subjective civil rights. The author tries to formulate the concepts of subjective civil rights and the judicial protection of subjective civil rights to determine the ratio of subjective civil rights and the right to judicial protection as well as the judicial protection features of various subjective civil rights categories. The paper presents the authors conception of subjective rights, the various ways by which they are protected, and the features of the protection of certain types of subjective civil rights. The aim of the research is to find the most optimal ratio of the right of subjective rights owner to protection and the right of subjective right for protection, in order to determine the most typical ways to protect certain categories of subjective civil rights. The methodological basis of the research includes the well-known general and private scientific methods of scientific knowledge. The paper concludes by stating that subjective civil rights have general (universal) and specific ways of protection.


2021 ◽  
Vol 12 (1) ◽  
pp. 2-16
Author(s):  
George Kent

Is infant feeding with formula much worse than breastfeeding? It’s complicated, so this essay explores the evidence and ways to think about it.  There is a clear global consensus that in any population, feeding with infant formula is not as good as breastfeeding for infants’ health and also for their mothers’ health. Infant formula manufacturers agree. Nevertheless, there is an ongoing debate about when feeding with infant formula might be acceptable.  Undoubtedly, compliance with the global recommendations for optimum breastfeeding is low partly because many new parents and policymakers believe there is little difference between the health impacts of breastfeeding and feeding with formula. It is important to consider not only the ranking of alternative methods of infant feeding but also the degree of difference between them. Is the difference small and unimportant or substantial and important to consider when choosing among the options? There should be an orderly way to take account of not only the relevant scientific knowledge, but also parents’ views and circumstances related to infant feeding.


2020 ◽  
Vol 24 (4) ◽  
pp. 1063-1077
Author(s):  
Marina S. Muravyeva

The author considers the problem of placing buildings, structures and other objects in zones with special conditions for the use of territories in violation of the restrictions on the use of land plots established by law. Until August 2018, this issue was not regulated in the legislation, as well as the legal regime of protected zones and other zones with special conditions for the use of territories was not properly regulated. At the same time, the judicial practice on disputes over the demolition of these objects was not uniform. In connection with the adoption (in August 2018) of legislative acts affecting both the legal regulation of unauthorized buildings and regulation of the legal regime of zones with special conditions for the use of territories, the work makes attempts to analyze the current legislation, the main positions of the courts and understand the reasons that caused the adoption of new legislative acts. The author comes to the conclusion that at present the legal fate of objects located in zones with special conditions for the use of territories in violation of the restrictions established for land plots depends on a number of circumstances identified by the judicial authorities when considering disputes and having been enshrined in the norms of law. The methodological basis of the research is made up of general scientific (in particular, logical) and special legal (formal legal) methods of scientific knowledge. The logical method (analysis, synthesis, deduction, induction, analogy, etc.) made it possible to identify various legal grounds for the demolition of objects built in zones with special conditions for the use of territories in violation of the established restrictions. With the help of the formal legal method, the court practice of the applying the norms of civil legislation on unauthorized constructions in relation to the placement of objects in zones with special conditions for the use of territories was analyzed.


2021 ◽  
Vol 7 (3C) ◽  
pp. 238-247
Author(s):  
Svitlana Tulchynska ◽  
Nataliia Shevchuk ◽  
Olha Popelo ◽  
Anna Pohrebniak ◽  
Yurii Kravchyk

In this study, the authors examine the functioning of eco-industrial parks in terms of sustainable development and the paradigm of the circular economy. The purpose of the article is to substantiate the principles of functioning of eco-industrial parks in terms of sustainable development and the paradigm of the circular economy. The methodological basis of the study is a systematic approach to the functioning of eco-industrial parks in terms of sustainable development and the paradigm of circular economy and the use of general economic and specific methods of scientific knowledge, including the method of analysis, synthesis, deduction, monograph and others. The conclusions of the study are the justification of the vision of development policy in terms of sustainable development and the formation of a circular economy in the direction of creation and operation of eco-industrial parks. The tools of ensuring the formation and functioning of eco-industrial parks in the conditions of sustainable development and the paradigm of the circular economy are proposed and the consequences of its introduction are substantiated.


Author(s):  
Вадим Леонидович Афанасьевский

Предметом статьи является экспликация методологического базиса разработанной французским правоведом Жаном-Луи Бержелем концепции общей теории права. Автор фиксирует, что методология этой конструкции отличается принципиальной спецификой от классического рационализма научного знания. Бержель для разработки проблем теории права использовал импрессионистский метод, принципиально выходящий за рамки научной методологии. Это приводит к тому, что читатель превращается в соавтора, выстраивая свое представление о предмете теории права. Причем фантазия автора и читателя ничем не ограничена, ибо она уходит от исторических трансформаций развития правовой реальности и традиций теоретического правового дискурса. В статье показано, что предложенная методология привела Бержеля к размытости и непроясненности понятийного аппарата и «терминологическому анархизму». Представив свой анализ его концепции общей теории права, автор статьи приходит к выводу, что основанием методологии Бержеля являются характерные для французской социогуманитарной мысли принципы экзистенциальной философии и постмодернистских штудий. Именно в этом коренится отсутствие целостности в теоретических построениях, наличие эклектизма и туманности употребляемых терминов и понятий. В эту парадигму прекрасно укладывается импрессионистский метод, используемый французским правоведом. Если читатель сам определяет понимание читаемого текста, то смысл уже не определяется объективной реальностью. Он выступает проблемой изолированного индивида, находящегося в произвольно выстроенном им фрагментированном мире, в том числе и мире права The subject of the article is the explication of the methodological basis of the concept of the general theory of law developed by the French jurist Jean-Louis Bergel. The author notes that the methodology of this construction differs in fundamental specificity from the classical rationalism of scientific knowledge. Bergel used the impressionist method to develop problems in the theory of law, which fundamentally went beyond the framework of scientific methodology. This leads to the fact that the reader turns into a co-author, building his own idea of the subject of the theory of law. Moreover, the imagination of the author and the reader is not limited by anything, for it moves away from the historical transformations of the development of legal reality and the traditions of theoretical legal discourse. The article shows that the proposed methodology led Bergel to a vague and unclear conceptual apparatus and «terminological anarchism». Having presented his analysis of his concept of the general theory of law, the author of the article comes to the conclusion that the basis of Bergel's methodology is the principles of existential philosophy and postmodern studies that are characteristic of French socio-humanitarian thought. This is the root of the lack of integrity in theoretical constructions, the presence of eclecticism and the vagueness of the terms and concepts used. The impressionistic method used by the French jurist fits perfectly into this paradigm. If the reader himself determines the understanding of the text being read, then the meaning is no longer determined by objective reality. It acts as a problem of an isolated individual who is in a fragmented world arbitrarily built by him, including the world of law


2018 ◽  
Vol 23 (03) ◽  
pp. 382-387 ◽  
Author(s):  
Hiroshi Yamazaki ◽  
Toshiysasu Sakurai ◽  
Shigeharu Uchiyama ◽  
Hiroyuki Kato

Background: There are several methods for measuring edema of the hand. While the volumetric techniques, finger circumference measurement, and figure-of-eight techniques have undergone extensive psychometric testing, alternative methods of measuring hand size, such as circumferential finger size determination using a ring gauge (ring gauge method; RGM) and tape measurement of hand girth taken along the distal palmar crease (metacarpal head tape measure method; MHTM), have not. This study's aim is to examine the reliability and validity of the RGM and the MHTM. Methods: In this cross-sectional study, two examiners measured 22 hands in 22 patients with hand edema using the RGM and the MHTM 3 times each to determine intra- and inter-tester reliability. The validity of each method was established using the finger circumference measurement and figure-of-eight method, respectively. Results: The intra-class correlation coefficient (ICC) obtained for intra-tester reliability was 0.99–0.98 for both methods. ICCs for inter-tester reliability were 0.97–0.98 for the RGM and 0.98 for the MHTM. Pearson product-moment correlation values between the RGM and finger circumference measurement were 0.92–0.96, while those between the MHTM and figure-of-eight method were 0.84–0.90. Conclusions: The RGM and the MHTM are reliable and valid evaluation tools for the assessment of hand size.


Author(s):  
Michael J. Zickar

Personnel and vocational testing has made a huge impact in public and private organizations by helping organizations choose the best employees for a particular job (personnel testing) and helping individuals choose occupations for which they are best suited (vocational testing). The history of personnel and vocational testing is one in which scientific advances were influenced by historical and technological developments. The first systematic efforts at personnel and vocational testing began during World War I when the US military needed techniques to sort through a large number of applicants in a short amount of time. Techniques of psychological testing had just begun to be developed at around the turn of the 20th century and those techniques were quickly applied to the US military effort. After the war, intelligence and personality tests were used by business organizations to help choose applicants most likely to succeed in their organizations. In addition, when the Great Depression occurred, vocational interest tests were used by government organizations to help the unemployed choose occupations that they might best succeed in. The development of personnel and vocational tests was greatly influenced by the developing techniques of psychometric theory as well as general statistical theory. From the 1930s onward, significant advances in reliability and validity theory provided a framework for test developers to be able to develop tests and validate them. In addition, the civil rights movement within the United States, and particularly the Civil Rights Act of 1964, forced test developers to develop standards and procedures to justify test usage. This legislation and subsequent court cases ensured that psychologists would need to be involved deeply in personnel testing. Finally, testing in the 1990s onward was greatly influenced by technological advances. Computerization helped standardize administration and scoring of tests as well as opening up the possibility for multimedia item formats. The introduction of the internet and web-based testing also provided additional challenges and opportunities.


Author(s):  
I. А. Stepanova

Introduction. In the article the legal nature of agreements on alternative methods of settlement of the conflicts is analyzed. The terminological problem of use of various categories connected with alternative settlement of the conflicts is considered. The author claims that the agreement under consideration has civil character, and is directed to change of the general order of protection of the subjective civil rights of contractors. The article proves that the conclusion of the designated agreement has essential advantages to contractors since it allows them to save time and money, to keep partnership, confidentiality and to choose a professional intermediary.Materials and methods. The theoretical basis of the research rests on the works by the Russian and foreign researchers in which various methods of alternative conflict settlement are considered. In particular, the terminological issues concerning the use of the term «alternative methods of settlement of disputes» are analysed by Davydenko D.L. The works of the Russian(Inshakova A. Oh, Kazachenok S. Yu., Sevastyanova, TymchukYu.A., etc.) and foreign (Brown J., Harvey K., Kovick D., Susskind E.L.) researchers are devoted to current trends of development of alternative methods of conflicts settlement. The complex research of the existing alternative mechanisms of settlement of disputes is presented in the works «Ways of settlement of disputes in different law systems » (by Artemyev Yu.A., Ermakov E.P., Kovyrshin N.A., Rusakova E.P.), «Alternative mechanisms of settlement of disputes as the instrument of formation of the favorable environment for business activity (evidence of Russia and foreign countries)» (editor-in-chief N.G. Semilyutin. M). At the same time, it is necessary to state that there is a lack of the scientifc works exploring the issues of agreements on alternative methods of conflict settlement. The study used both general scientifc methods (dialectical method of cognition, analysis, synthesis, etc.) and particular scientifc methods (formal legal, logical, etc.) of scientifc cognition.Results of a research. As a result of the analysis, the author’s defnition of the category “agreements on alternative methods of conflict resolution” was formulated, the essential features of the agreements under consideration were identifed, and the advantages of their conclusion were justifed. The author argues that agreements on alternative methods for resolving conflicts are of a civil law nature, and, accordingly, constitute a specifc type of contract (agreement on the use of a conflict resolution complaint procedure, arbitration agreement, mediation agreement).Discussion and conclusion. The need to develop the corresponding practical recommendations is proved taking into account the advantages of the conclusion of agreements to use the alternative methods of conflicts settlement. It is emphasized that the existence of evidence-based practical recommendations about the conclusion of agreements acts as one of the factors ensuring the effectiveness of their realization.


2020 ◽  
pp. 34-38
Author(s):  
T.A. Kobzeva ◽  
I.O. Kulish

In the modern world, the mechanisms of self-regulation become especially important, when the subjects of public relations have the opportunity to independently establish rules of conduct and monitor their observance. The growth of activity and responsibility of participants in civil turnover allows the state to delegate part of its powers in certain areas to civil society institutions. Reconciliation of the parties is one such institution. Today in Ukraine, court proceedings and other jurisdictional mechanisms for reviewing and resolving disputes are the main ways to protect violated rights, freedoms and legitimate interests. However, there is no denying that in today's conditions of formation and dynamic development of civil society, they are often not effective enough. Participants in disputed legal relations are becoming increasingly interested in selfsettlement of disputes arising between them. One of the alternative methods of conflict resolution is mediation. Mediation, as an effective method of pre-trial settlement of disputes, is recognized by the European Community, which recommends its introduction as the main method of alternative dispute resolution at the pre-trial stage and during court proceedings. Mediation procedure, as an effective method of pre-trial settlement of disputes, is relevant for almost all types of legal relations, but unfortunately is not always used, due to the fact that for a long time there was no relevant legislation that could clearly and effectively to settle relations in the field of mediation. On July 15, 2020, the draft Law on Mediation was adopted in the first reading. will provide an opportunity to unload the judiciary and provide a mechanism for the implementation of protection of fundamental human and civil rights and freedoms in our country, as in a modern European state. The scientific work determines the correct use of the mediation procedure and its implementation to today's Ukrainian realities.


2020 ◽  
Vol 6 (Extra-A) ◽  
pp. 214-221
Author(s):  
Ella V. Gorian

The article describes features of the regulatory and institutional mechanisms of cybersecurity at the national and regional levels and determines the role of the leading states of the region in shaping the digitalization vector of the economy. The methodological basis of the study includes systemic-structural, formal-logical and hermeneutical methods of scientific knowledge using special legal methods of cognition (comparative legal and historical legal). The national approaches of ASEAN member states in information security are determined by many factors, which affects the level of security in a specific state. The unification of standards will help achieve several goals: the sustainability of the digital economic system of the region, the growth of the qualitative and quantitative level of training, the increase in the investment attractiveness of the financial sector, and simplification of the procedures for creating FinTech companies.


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