The paper analyzes the prospects for the development of the national education system of Ukraine, taking into account the potential of digitization. It is substantiated that the provision of a socioeconomic recovery is possible only if both society as a whole and individual non-profit sectors are considered in the context of the development of the digital economy. In order to conduct a comprehensive assessment of the digitization potential of the educational system of Ukraine, the disadvantages and advantages of digitization of educational institutions have been analyzed. It is proved that in the modern space based on network connections, the advantages of education digitization become apparent only if the goals and efforts of leading stakeholders are coordinated. The processes of globalization, which largely determine the life of the modern person and society of the 21 st century, have been determined by the factors of this modern educational interaction. The concept of globalization of education is considered through the prism of studies of global educational policy and the definition of strategic directions for reforming the educational system of Ukraine. Digital transformation refers to the process of digitization, which simplifies access to information. Scientists interpret this concept as ways of bringing any kind of information into digital form using digital technologies.
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.
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 main problems of civil proceedings that need effective tools to address them in Ukraine are: (1) deadlines for civil cases, (2) ineffective regulation of various procedural stages and court proceedings, (3) insufficiently developed institutions and tools for judges to expedite consideration of a case in a separate case or effectively consider repeated cases. The purpose of the study is to develop scientifically sound proposals and recommendations for the implementation of the principles of Adaptive Case Management in civil litigation. The ACM (Adaptive Case Management) system has proposed as the newest tools that can ensure the adaptation of the civil justice system to the new operating conditions. The main element in the ACM approach is a case, which can include a large number of elements -people, events, documents, processes, discussions and more. Adaptability means that each case can be unique and adapted to the current situation. Using of digital tools in civil proceedings ensure the optimal ratio of activity of the parties and the court in the conduct of proceedings in civil cases, speed up processes, increase efficiency. Adaptive Case Management in civil litigation will ensure the optimal balance of activity between the parties and the court in litigation in civil cases. This innovation will improve the organization of proceedings in civil proceedings, which will increase the efficiency of justice and the effectiveness of civil proceedings and will be the basis for a conceptual rethinking of the role and function of judges and parties in the proceedings.
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