The article studies the issues of combating corruption in the aspect of its incorporation into international standards. Corruption has been identified as a threat to democracy and economic development in many States. It arises from the process of the exchange of power for material assets, that is, when a competent person performs or refrains from performing certain actions for remuneration, and due to the weakness or weakness of the state, political, and public institutions that control and limit these processes. It is noted that the world community is seriously thinking about those negative consequences (threat of statehood, undermining trust in the authorities, causing harm to the individual, society, the functioning of organized crime, a drop in the level of professionalism of employees, a decrease in the level of legal awareness of spirituality) caused by corruption, and realizes that all States need to act as one to achieve serious positive results. It is noted that the international community, to develop effective measures to prevent and eradicate corruption, has adopted several international treaties, as well as recommendations that are not binding but are used by States as effective mechanisms for monitoring corruption.
The article studies the issues of combating corruption in the aspect of its incorporation into international standards. Corruption has been identified as a threat to democracy and economic development in many States. It arises from the process of the exchange of power for material assets, that is, when a competent person performs or refrains from performing certain actions for remuneration, and due to the weakness or weakness of state, political and public institutions that control and limit these processes. It was noted that now the world community is seriously thinking about those negative consequences (threat of statehood, undermining trust in the authorities, causing harm to the individual, society, the functioning of organized crime, a drop in the level of professionalism of employees, a decrease in the level of legal awareness of spirituality) caused by corruption, and realized that while measures taken by individual States to combat corruption could have short-term effects, all States needed to act as one in order to achieve serious positive results. It is noted that the international community, in an effort to develop effective measures to prevent and eradicate corruption, has adopted a number of international treaties, as well as recommendations that are not binding, but are used by States as effective mechanisms for monitoring corruption. It was concluded that in recent years much has been done to strengthen anti-corruption legislation in Ukraine and its compliance with international anti-corruption standards. Currently, in the current political environment, knowledge and study of international anti-corruption standards is becoming increasingly relevant for both ordinary citizens and law enforcement.
The article defines the basic legal forms of implementation of the foreign tax policy of Ukraine. Particular attention is paid to characterizing the features of the EU tax policy. The assessment of the current state of approximation of the Ukrainian tax legislation to the EU standards is based on the legal analysis of the provisions of the Association Agreement between Ukraine and the EU and other regulations. The issue of approximation of the Ukrainian tax legislation to the acquis communitaire in the field of energy taxation has been updated. The legal forms of tax cooperation between Ukraine and the OECD are analyzed. The following areas of Ukraine's foreign tax policy are emphasized: joining the BEPS Action Plan and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. The legal description of certain provisions of bilateral agreements of Ukraine with the EU Member States and OECD in the area of avoiding double taxation of income and property is provided. On this basis, the conclusion is made about the decisive role of the contractual legal form in the process of implementing the foreign tax policy of Ukraine.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.