Modern approaches in the explanation of Ukrainian state policy in the field of labor, as a rule, are based on the constitutional principles and normative-legal acts, regulating a wide range of social and labor relations. The available arsenal of explanations of state policy has different in content interpretations, with the help of which means and goals, aimed at the implementation of state tasks, which are complex in nature and require legal regulation, are denoted. Among the political, economic and social prerequisites for the formation and implementation of state policy, an important place belongs to the justification of the authoritative nature of state activity aimed at the regulation of social relations, among which should be highlighted relations in the field of labor. The essence of state power to implement tasks in the field of labor reveals not only the socio-political significance, but also indicates the presence of administrative and legal filling of certain provisions of legal regulation of social and labor relations, closely related to employment and employment employment of the population, its participation in the creation of the national material base, which is the basis of the social welfare of the population. Political decisions of the state in the field of labor are carried out by public authorities, which use forms and methods of administrative and legal regulation, its mechanism, which in most cases does not contradict the legal provisions enshrined in the Constitution of Ukraine. At the same time, the spread of state policy in the domestic administrative and jurisdictional practice is one of the conditions requiring the study of the nature, features, purpose and application of administrative and legal regulation of relations in the field of labor.
The right of a person to engage in economic activity on the principles of free competition, in accordance with legal requirements, is a guarantee of the prosperity of a socially oriented country. Since basic taxes and payments, which are used to set budgets of different levels, are collected from the results of such economic activity. In order to provide for the systematic performance of this constitutional obligation by taxpayers, control in the sphere of taxation, customs sphere, the corresponding state supervisory bodies function. The activity of these authorities in the majority of countries is stated as such that is aimed first of all at the provision of services to subjects of taxation and implementation of control measures on the basis of risk-oriented approach, and in the case of detection of violations – the application of tools directed to their termination and ensuring maximum prevention of the negative consequences of such violations. It is hardly possible to deny the importance of the formation of adequate tools for the control entities in this area. This being said, the quality of such tools is characterized, on the one hand, by indicators of the provision of expected budget revenues, which will allow implementing approved Government programs for social protection of the population, on the other – by the maximum focus on preserving the possibility of continuing economic activity by subjects of taxation. According to data of the World Bank that estimates the ease of doing business in 190 countries of the world in the framework of the annual survey, Ukraine holds 71st position by 10 indicators (including tax administration). In order to improve mechanisms of tax administration, especially supervisory bodies’ tools for ensuring the repayment of tax debt, it is unconditional to study and search for ways of perceiving and introducing the positive experience of these countries. Methodology. The achievement of the formulated purpose is ensured by the use of the cognitive potential of the system of philosophical, general scientific and special methods. Given the aspiration for developing security measures for the repayment of tax debt, which are generally accepted and effective in terms of a specific legal system, comparative-legal method has become the main one as it allowed determining development directions of these measures taking into account the experience of countries with rather stable indicators of the economy. Methods of grammatical review and interpretation of legal rules have contributed to identifying gaps and other shortcomings in legislation that regulates the repayment of taxpayers’ debts and developing proposals to improve them. Practical implications. The practice of supervisory bodies’ activity can be effective provided that tools are clearly defined in laws and regulations and are understandable (both in terms of content and procedure) to all participants in the legal relationship on ensuring the repayment of tax debt. Taking into account new laws of social and economic realities that are changing rapidly under the accelerating development of information technologies, not only Ukraine but also other countries need to improve the specified area of activity of the supervisory bodies.
Харківський національний автомобільно-дорожній університет Болотова Т.М., канд. екон. наук, доцент Харківський торговельно-економічний коледж КНТЕУ Остапенко Л.О., студент Харківський національний автомобільно-дорожній університет Постановка проблеми. Ринок страхових послуг в Україні характеризується високим рівнем конкуренції, однак перед компаніями, що створюються, а також перед існуючими страховими компаніями, не зважаючи на це, стоїть задача поширення масштабів діяльності шляхом виходу на нові ринки, а також на нові види страхування. Аналіз останніх досліджень та публікацій. Дослідженню страхування присвячує свої роботи значна кількість науковців, серед яких Базилевич В.
Леонід Остапенко кандидат юридичних наук, доцент кафедри цивільного права та процесу, Навчально-наукового інституту права та психології Національного університету "Львівська політехніка"
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