The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the social content of tax activities in the state, and it is also based on the understanding of the dialectical relationship between tax processes and the functioning of social and legal systems in general. A systematic analysis of the tax activity of the state in the context of humanism, justice, freedom, equality, rule of law is carried out. On this basis, the legal nature of the regulation of the value-added tax is revealed. Results. The basic theoretical and legal bases of measures on improvement of the taxation system are determined as a result of the study from the position of its legitimation among citizens and stimulation of their purchasing power and development of productive forces of the Ukrainian economy. Practical impact. The definition of directions for perfection and humanization of tax legislation in Ukraine allows making a conclusion about the volume of the tax burden on the consumer and proposing optimal rates of value-added tax rates.
The aim of this article is to define the factors, its peculiarities and determinant connection related to the efficient interaction of operative units with other structures in the course of economic crime investigation. Research subjecttheoretical background of interaction in the course of the economic crime. Methodological research is based on the dialectical method of scientific cognition and derived general methods: analysis, analogy, induction etc. Research results demonstrated that specific factors of fact-finding procedure in the course of the pre-trial investigation and peculiarities of criminological characteristics of economic crimes considerably affect the nature and areas of law enforcement agencies interaction within the pre-trial investigation of economic crimes as they determine the specific tasks and methodology of its accomplishment. Practical value. Many recent papers have been dedicated to further elaboration of the abovementioned concepts with consideration of large-scale transformations taking place in the criminal process. Separate features of the fact-finding process in the course of crime investigation are noted along with typical counteracting measures used to condition (with the aim to neutralize) the application of chosen criminalistic methods and operative-search activities, relevant forms of investigative process organization etc. Value/originality. Features and peculiarities of investigation as a fact-finding practical activity are identified, which is crucial for understanding the roles of different subjects in this process who apply numerous cognitive methods in the course of the economic crimes investigation.
Introduction. The task of development the science History of the doctrines of Law and State means to turn in particular to domestic experience. The article analyzes the creative work of the historian and theorist of law of the XIX century M. I. Khlebnikov. His name has been undeservedly forgotten by modern scientists. As a result the study of his scientific achievements makes a more complete picture of the development of domestic doctrines of State and Law. Summary of the main research results. In the M. I. Khlebnikov’s manuscript “Law and State in their mutual relations: a study of the origin, essence, basic principles and methods of civilization in general” (published in 1874, 600 pages), considered a significant number of scientific problems of origin and essence of State and Law, their connection with the development of human civilization in general and in individual countries in particular. The main attention is paid to the analysis of the main provisions of many legal scientists of the XVII – XIX centuries, who studied these problems on different methodological bases. The author critically evaluated most of these views and commented on them. After these comments we can make a generalization about his views on these problems. He extensively quoted the works of different scientists of different periods and, most often, critically evaluates their opinions. The book evaluates the doctrines and theories of such scientists as Plato, Aristotle, J. Locke, T. Hobbs, I. Kant, G. V. F. Hegel, O. Comte and many others. Conclusions. M. I. Khlebnikov was one of the most capable and knowledgeable representatives of pre-revolutionary legal science. Despite some contradictions of his views, in the book of the scientist we can see the beginning of his own original integrative (synthetic) doctrine of the State and Law. As for us, only his premature death did not allow the scientist to form this theory.
Здійснено порівняльний аналіз правового регулювання попередження алкоголізму в 1920-ті роки в Українській СРР та 100 років по тому в незалежній Україні. Правове регулювання попередження алкоголізму в 1920-ті роки здійснювалося шляхом обмеження виробництва та продажу алкоголю (до 1925 р.), боротьби із самогоноварінням, залучення міліції для затримання пияків і тих, хто скоїв злочин у стані сп’яніння. Певне значення мали рішення щодо посилення просвітницької роботи та демонстрування шкідливості вживання алкоголю. На сучасному етапі для попередження алкоголізму використовуються адміністративні та профілактичні заходи, проведення яких покладається на поліцію.
Ukrainian historical and legal science has been going through a difficult and contradictory path over the last incomplete three decades from the post-Soviet paradigm to broad pluralistic European approaches. The consciousness and methodological tools of a scholar, especially those from the Soviet times, as well as those formed in the traditions of the respective scientific school, were difficult to change. The simplicity and logic of Marxist methodological constructions remained familiar and comprehensible; moreover, they are attractive to new generations of scholars, not only in the history, but also in the theory of law and state, branch legal sciences. It is especially difficult both mentally and rationally for the national science of the history of law and state, to abandon the formative approach to the history of society, which makes the development of state and legal institutions natural and logical. Absolutized formative approach to the history of law and state has led, in a number of cases, to a kind of "rounding", adapting to its provisions of certain unimpugnable or difficultly rebuttable facts, such as underdevelopment of slavery in the ancient Eastern states (so-called "domestic" or patriarchal slavery), and obviously the same prevalence of this phenomenon in the Old Rus' State, did not interfere to refer the first group to the slave-owning, and the secondto the feudal socioeconomic formation. On the other hand, the theory of basis and superstructure defines law and state as secondary phenomena in regard to the socioeconomic structure. According to this approach, the study of the most general, universal regularities of the development of law and state as social institutions is beyond the realm of legal reality within its historical dynamics. Hence, there is the desire to periodize the historical and legal process according to the chronology of state entities that existed by changing each other on a certain territory, which nowadays is the territory of really existing state. Other universal approaches to general regularities of world history of law and state, in particular civilizational, are developed superficially, since the issue of the very existence of such regularities is very difficult from the standpoint of philosophy of law, and philosophy of history. Meanwhile, the solution of the task of searching for the general regularities of the historical
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