bluuebunny/crossref_metadata_2025_split huggingface dataset:
Methodological principles of constitutional legal research of the protection of the Constitution institute as an element of the modern constitutional law of Ukraine system
Authors: Cherniak Ievgeniia 
Published: March 2020

The methodological principles of the constitutional legal research of the legal protection of the Constitution institute are highlighted, taking into account the current state of development the Constitutional Law of Ukraine. The author draws attention to such methodological principles, as deideologization, comprehensiveness, systematicity, dialecticism, historicism, determinism, hermeneutics, phenomenology, formal logic, objectivity, universality without denying the use of additional principles.
The article focuses on the process of « methodology innovation» or « methodological innovations» . Firstly, the explanation of the essence of the methodology of scientific research of the protection of the Constitution as a phenomenon of legal reality and the institution of the system of constitutional law not only as a set of methods of its research, but also as a tool to increase new knowledge. Secondly, the prospect of an interdisciplinary approach in constitutional law studies, in particular, the acquisition of knowledge of the sociology of law, political science, psychology, etc. Thirdly, the post-positivist methodology for research the problems of legal protection of the Constitution. The post-positivist methodology allows to learn about constitutional phenomena and processes in terms of the priority of their analysis, to identify the origin and content over evaluative characteristics, and to allow for a multiplicity of alternative strategies for cognition of relevant phenomena and processes.
The author emphasizes that all strategic and tactical innovations in the methodology of modern scientific researches are creative and not devoid of subjectivism. Those that are most relevant in the study of the legal protection of the Constitution institute are highlighted.
The possibility of combining existing methodological principles with modernization research methods is substantiated by the achievement of the following results: strengthening the paradigm of integrity and integrativeness, taking into account the current globalization processes and multi-alternative forecasting.
Income taxation of self-employed attorney and peculiarities of single social contribution payment
Authors: Hedziuk Olena 
Published: March 2020

The paper is designed to present the legal regulation of income taxation of self-employed attorney. For tax purposes, the attorney who carries out the activity is an individually self-employed person, namely, a person who pursues an independent professional activity.
An individual who intends to pursue independent professional activity is obliged to register with the supervisory authorities at their place of residence as self-employed persons. If a person is registered as an entrepreneur and at the same time this person carries out an independent professional activity, such an individual is accounted for the controlling bodies as an entrepreneur with a sign of pursuing the independent professional activity.
Income received during the calendar year from conducting independent professional activity is taxed on the personal income tax at the rate of 18%. Taxable income is the cumulative net income, that is the difference between the income and the documented expenses required to pursue a certain type of independent professional activity. Individuals engaged in an independent professional activity are obliged to keep records of income and expenses from such activity.
In addition to the personal income tax, attorneys also pay a military levy and a single social contribution.
Discussion issues in the enforcement of tax law were distinguished: the issue of taking into account expenses in determining taxable income for taxation of income received by an attorney, as well as problem of payment of the single social contribution in the case of combining business activity and independent professional activity. In this situation, the tax authorities believe that the taxpayer must pay a single social contribution twice as an entrepreneur and as a person who provides independent professional activity. Courts often support taxpayers and confirm that a person should only pay a single social contribution as an entrepreneur. Tax authorities’ explanations remain unchanged.
To avoid double taxation and to ensure the implementation of the principles of tax law, in our opinion, this issue needs attention from the tax authorities and an up-to-date analysis tax legislation.
Principles of e-Governance
Authors: Kostenko Irina 
Published: March 2020

Formulation of the problem. In the early 21st century, the concept of e-government, E-government, emerged in the world. The young independent Ukrainian state, which inherited the archaic governance mechanism, has not stayed away from this global trend.
As of today, Ukraine has developed progressive regulatory framework for implementing any of the existing e-government models in the world. Ukraine, in terms of implementation of e-governance, is a young country. There is already some experience in the world practice, there are several basic models of e-government: Anglo-American, European, Asian models.
Thus, the choice of topic was determined by the social and scientific relevance of the studied issue, the lack of its theoretical and methodological development.
Formulating the purpose of the article. The purpose of the study is the content and principles of e-governance and the state of its implementation in the sphere of public administration of Ukraine.
At the time of writing, the author came to the following conclusions. Today, there is no unanimous opinion in the scientific community regarding the definition of "e-governance".
On the one hand, e-government is seen as a system of interagency interaction, as a concept of increasing the efficiency and transparency of the activity of public authorities, which should minimize the involvement of the official person. In the process of writing the work, the following definition was formed: e-government is a form of public administration that promotes the efficiency and transparency of the activity of state and local self-government bodies using information and telecommunication technologies to ensure the further development of a democratic society. Also, two additional principles were formulated in the analysis of e-Government principles in accordance with the Government Concept: the partnership principle and the responsibility of the official person. The principle of partnership is to perceive citizens and their associations as equal partners in the decision-making process. The law should specify the degree of responsibility of the official person for non-compliance with the adopted decisions.
Аdministrative and legal principles of identification of risk taxpayers
Authors: Noskova Maryna 
Published: March 2020

The article explores the characteristics of administrative and legal bases of identification of risk taxpayers are investigated. The causes of the risks in taxation have been identified, deficiencies in the legislation governing the procedure for identification of risk taxpayers have been identified. On the basis of the analysis of the theory and practice of legal regulation and foreign experience, the directions of improvement of administrative and legal regulation of public relations in this sphere are proposed.
The identification of risky taxpayers is an important tool for ensuring public interest in the administration of taxes, in order to further identify the facts of underestimation by taxpayers of the amount of tax liabilities and the application of schemes to illegally minimize the level of tax burden, as well as other offenses. Identification as a primary stage is one of the most important stages of calculation and monitoring of business entities for risk, followed by their inclusion in the list of risk taxpayers. This process is closely related to the application of criteria by which risk taxpayers are identified and how such criteria will be optimally weighted and instrumentally objective, as well as the efficiency and effectiveness of the activities of fiscal bodies will increase, directly affecting revenues to the state budget
Formal characteristics and judicial practice show that the lack of a systematic legal regulation of these public relations leads to significant enforcement problems, when tax authorities often illegally block or refuse to register tax invoices or adjustment calculations. In this case, the obvious problem is the improvement of the legal regulation of this sphere by adopting a comprehensive legal act with relevant regulatory properties. When formulating the norms of this act, it is necessary to combine not only the criteria but also the procedure for identification and the corresponding further procedures. In this context, foreign experience is essential, in particular, the systematization of identification requires implementation: 1) analysis for external and internal risks (conducting business in offshore or temporarily uncontrolled jurisdictions) 2) stratification of payers in legal form; 3) stratification according to the criteria of the volume of tax obligations; 4) analysis of the dynamics of tax returns for the period.
Actus reus (material element) of unlawful deprivation of liberty or abduction
Authors: Andrushko Andriy 
Published: March 2020

The article examines the contested issues of the actus reus (material element) of unlawful deprivation of liberty or abduction based on an analysis of criminal law, case law and special literature.
The scientific perspectives on the differences between unlawful deprivation of liberty or abduction have been analyzed. It is concluded that abduction and unlawful deprivation of liberty, not related to abduction, are very similar in their actus reus (material elements). The differences between them are insignificant and are, first of all, that abduction of a person is impossible without moving that person beyond the place where he/she willingly resided. At the same time, it is emphasized that any abduction of a person is undoubtedly an act of unlawful deprivation of his/her liberty.
It has been concluded that the act in question, both in the form of unlawful deprivation of liberty and in the form of abduction, should be considered as completed from the moment when a person was actually deprived of his/her freedom of movement.
It has been proven that unlawful deprivation of liberty or abduction is a continuing crime. This means that from the moment of actual deprivation of a person’s freedom of movement, the said action continues for a long time at the stage of the completed crime until the victim is released (is able to escape, is voluntarily released by the guilty or law enforcement officials).
Both in the case of abduction and unlawful deprivation of liberty not related to the abduction, different ways of committing these offenses are possible. The most common way is the use of physical violence; it is noted that this method is more characteristic of abduction.
It is concluded that unlawful deprivation of liberty or abduction, like any other act, is always perpetrated in a certain place, which may have probative or other procedural significance. However, the place of unlawful deprivation of liberty or abduction is of no importance for the qualification of the crime in question.
It is emphasized that there is no need to separate the abduction of a person into an independent article of the Criminal Code of Ukraine. The author argues that the respective step of the legislator will not improve the law enforcement practice, but on the contrary – will complicate it.
Since it is impossible to abduct a person without unlawfully depriving him/her of liberty, the use of the conjunction “or” in Art. 146 of the Criminal Code of Ukraine is determined to be obviously improper. In this regard, the name of Art. 146 of the Criminal Code of Ukraine, as well as the disposition of Part 1 thereof, are set out in a new wording.
Stages of crime in the history of criminal Law Ukraine
Authors: Viblyi Yevhenii 
Published: March 2020

The article attempts to analyze the stages of the crime in the history of Ukraine criminal legislation. The points of view of individual authors on the issue under study are given, as well as the author's own vision of the problem is shown.
The study of the development of criminal law and legislation makes it possible to warn against new errors in the application of legal norms. The accumulated historical experience is important for modern researchers, legislators and practicing lawyers to take into account.
That is why the controversial issues about the stage of the crime, which require further study and finding the best solutions are relevant in the historical context.
Based on the insufficiency of the chosen topic, the purpose of the article is to determine the formation and historical development of the regulation of the institution of the stages of committing a crime.
Having investigated the development of the Institute of stages of committing a crime, it is possible to identify the stages of its formation.
The first stage is the period of the birth of this institution in the text of the "Russian Truth" and its further development up to the time of the Sudebnik of 1497 and 1550 years In literature there is no direct fastening of the stages of Commission of crime, however these rules, which allow a conditionally divided into two stages: attempted and completed crime.
The second stage begins with the adoption of the Cathedral Code of 1649. At this stage, the legislator identifies three stages of committing a crime-intent, attempt, completed crime. The Cathedral Code of 1649 distinguishes punishments depending on the stage of the crime.
The third stage is the period of validity Of the article of Military 1715. the Legislator distinguishes two stages-attempt and the finished crime, thus punishment for this or that stage practically do not differ, that is attempt at a crime was punished as a crime.
The fourth stage covers the period from the adoption of the Code of 1845 to the first decrees of the Soviet power, relating to 1918. There is a clear legislative regulation of all stages of the crime; there are new-previously unknown stages; punishment is differentiated depending on the stage of the crime.
In the Soviet period, the Institute continued its development, namely: there are new stages of committing a crime, there is a significant clarification of the signs of a particular stage.
This period was characterized by increased repression, but it was during the Soviet period that the legal regulation of the institution of unfinished crime underwent significant development.
Legal regulation of responsibility for an unfinished crime has passed a significant way of development. The development of the studied Institute changed taking into account the social structure in the state.
A separate stage in the development of legislation on liability for an unfinished crime should be considered the Soviet era.
The exemption from criminal liability in view of admission by bail: theory and practice
Authors: Yushchyk Olena 
Published: March 2020

The article investigates the grounds and conditions of application of exemption from criminal liability in connection with the transfer of a person on bail. It is established that the specified type of release allows the person who has committed a crime under certain grounds and conditions not to incur criminal responsibility, and to admit the guilt and to be corrected within labor collective and to show that it is capable to live in society as worthy its member and not to break norms of the law. Further release of a person from criminal liability in connection with the transfer of her bail depends on her behavior during the probationary period. A person must inspire the trust of the labor collective, not to evade educational measures and not to violate public order. Accordingly, the positive flow of the probation period depends on the court or will decide on the final exemption from criminal liability from the committed crime.
To the grounds which authorize the application of article 47 of the criminal code of Ukraine and the ability to release a person from criminal liability with bail include: the person has committed a crime for the first time; the act is a crime of small or average gravity; the person who committed the crime sincerely repented; the collective of enterprise, institution or organization has applied for the bail of the person; the person who committed the crime has no objection to the closing of the criminal rim according to non-rehabilitating grounds.
Exemption from criminal liability in connection with the transfer of a person on bail occupies a special place among other types of this institution. The peculiarity is that this type of exemption has a conditional nature of application. Therefore, for further exemption from criminal liability, a person must show his way of correction within a certain period of time by showing confidence in the labor collective, not by evading educational measures and not by violating public order. It is in this way that a person can show himself as a positive and negative side, which will be the basis for the subsequent release of his criminal responsibility for the committed socially dangerous act.
Principle of the Rule of Law in the Case-law of the European Court of Human Rights
Authors: Tsuvina Tetiana 
Published: March 2020

The article is devoted to the interpretation of the principle of rule of law in the practice of the European Court of Human Rights. The concept of the rule of law, along with democracy and human rights makes up the three pillars of the Council of Europe and is endorsed in the Preamble to the ECHR. The Preamble to the ECHR states that the governments of European countries are like-minded and have a common heritage of political traditions, ideals, freedom and the rule of law. The rights most obviously connected to the rule of law include: the right of access to justice, the right to a fair trial, the legal principle that measures which impose a burden should not have retroactive effects the right to an effective remedy, anyone accused of a crime is presumed innocent until proved guilty etc.
The author concludes that there is an expediency of grouping separate requirements of the rule of law in the practice of the ECtHR around concepts, which are concluded to be elements of the rule of law in a democratic society. Such elements of the rule of law in the practice of the ECHR are recognized as legality, legal certainty, fairness of a trial and the priority of human rights.
Legality supposes that authorities need a legal basis for measures which interfere with a right of an individual, as well as quality requirement for the law such as accessibility, foreseeability and no arbitrariness. Legal certainty encompasses foreseeability in application of the law; non-retroactivity of legislation; the principle of res judicata; mandatory execution of court decisions and consistency of judicial practice. Fair trial requirements devoted into two groups: general requirements (access to court, independent and impartial tribunal, execution of court decisions etc.) and requirements for criminal proceedings (presumption of innocence, principle nullum crimen sine lege etc.)
It is noted that the legality, legal certainty, fairness of a trial are formal requirements of the rule of law, thus the priority of human rights is a substantive (material) requirement of the rule of law. The aforementioned testifies to the natural-legal approach that the ECHR is guided by in interpreting the rule of law in its practice, understanding it primarily as the rule of human rights.
External functions of the President of Ukraine in the context of ensuring the security of the state
Authors: Barilovska Taisiia 
Published: March 2020

The purpose of the article is to clarify the external functions of the President of Ukraine in the context of ensuring the security of the state.
The mechanism of performing the external functions of Ukraine is characterized by the complex structure of interrelated and interacting relations. Of particular importance in this mechanism is the President of Ukraine, who, in accordance with the powers enshrined in the Constitution of Ukraine and Ukrainian legislation, heads this mechanism and coordinates the operation of its parts.
The foreign policy activities of the President of Ukraine are based on the general principles of separation of powers, of the rule of law, of constitutional responsibility, and on the specific principles of the unity and of the support of foreign policy. In order to improve the operation of the mechanism of implementing foreign policy, headed by the President of Ukraine, the measures aimed at intensifying foreign policy activities and enhancing the independence of the Government of Ukraine and developing the scientific component of this mechanism are required.
The process of performing external functions of the state implies the existence of an appropriate mechanism. The mechanism of performing Ukraine’s external functions includes elements that are heterogeneous in their task, legal status, organization and other characteristics, which in their turn are interrelated and interacting. The President of Ukraine has a special place in this mechanism. In accordance with the Constitution of Ukraine, he directs the foreign policy of the country and as a head of state represents Ukraine in international relations.
The logic of the current stage of the development of interstate relations strongly confirms that in order to effectively strengthen the common peace and international security, a unified strategy of interacting and regulating the external functions and powers of the presidents at the international level in ensuring this security must be developed.
Perhaps, one of the most important functions of the President of Ukraine at the international level is the external function of ensuring the security of the state. Until the state has the security of its own territory and borders, other functions do not matter, because security is the guarantee of the stability, and therefore, the possibility of ensuring other functions.