bluuebunny/crossref_metadata_2025_split huggingface dataset:
Legal principles of IT-taxation in Ukraine
Authors: Solodan K.V. 
Published: August 2022

Global digitalization is a consequence of the development of information technology, as the latter interact with all areas of modern life. The global Covid-19 pandemic has led most businesses to move to telecommuting, forcing them to use e-commerce and other forms of IT in part or in full. Such a rapid spread of the use of IT activities and their results raises the issue of proper legal regulation of taxation of this type of activity, for which it is necessary to determine the legal principles on which the taxation of IT activities in Ukraine should be based. Ukrainian and foreign scholars have studied the legal principles and principles of taxation, but the legal principles of taxation of IT activities in Ukraine have not been studied.
The article analyzes the views of Ukrainian and foreign scholars on the definition of legal principles of taxation and determines that the legal principles of taxation of IT activities are determined by the laws of economics guidelines for legal regulation of taxation of IT activities, ensuring the interests of IT entities, the state and society. It is stated that the taxation of IT activities can be carried out on the same principles as ordinary business activities, but the general principles are specific to IT activities. Therefore, the Tax Code of Ukraine should be supplemented by a separate article that will provide for the principles of taxation of IT activities. Such principles include the principles applicable to the taxation of this activity in the EU Member States and the United States: neutrality, effectiveness, certainty and simplicity, efficiency and fairness, flexibility. However, given the cross-border nature of IT, the principle of determining tax jurisdiction is particularly important. According to the author, it is appropriate to give preference to the application of the principle of territoriality of tax jurisdiction as a legal principle of taxation of IT activities in Ukraine. This is due to the widespread use of the Internet by IT entities, which allows them to register in jurisdictions with low tax burdens, while conducting their business and earning income in Ukraine. And the taxation of IT entities in the jurisdiction of the state of income (destination country) should become a legal principle of taxation of IT activities in Ukraine.
The legal essence of the definition of "virtual assets" in the Ukrainian law "on virtual assets"
Authors: Hrytsai S.O. 
Published: August 2022

The article considers the Law of Ukraine "On Virtual Assets" dated 17.02.2022 No. 2074-IX, which is the first normative act in the state that is called to regulate the circulation of so-called "cryptocurrencies", and which introduced a new legal definition of "virtual assets". Legal science, as the main regulator of social relations, objectively manages to keep up with their rapid modern changes, to respond to the emergence of new relationships on the basis of the latest digital technologies. They are a surreal challenge to the legislator, who since the end of the 20th century, with incredibly great speed, are changing our entire modern society. There is no exception to this changing process of modernity, and an economy that has been subjected to significant changes already with the advent of the Internet. E-commerce and commerce, cashless payments on the Internet are all firmly entered our daily lives. Cryptocurrency, as a common name for the latest technologies, is a factor that has a more impact on economic relations every year. regulation of cryptocurrencies - Ukraine remained away from this law-making process. However, every year it became more and more obvious that such a state policy would lead only to a lag behind other states in the development of new technologies. Finally, from the beginning of 2022, the understanding of the need for the development of digital technologies, including through adequate legal regulation of "cryptocurrency" in Ukraine, has begun. The purpose of the article is to review and analyze the Law of Ukraine "On Virtual Assets" No. 2074-IX adopted by the Verkhovna Rada of Ukraine dated 17.02.2022 and to investigate the legal essence of the concept of "virtual assets" for the completeness of its certainty. According to the results of the study, it was introduced in order to improve the concept of "virtual assets" and eliminate in the future the correct enforcement in judicial practice, amendments: in Article 200 "Information", Chapter 15 "Intangible Goods", Section III "Objects of Civil Rights" of the Civil Code of Ukraine; in sub-paragraph 1 of paragraph 1 of Article 1 "Definition of Terms", Section 1 "General Provisions" of law 2074-IX; in paragraph 1 of Article 4 "Legal status of virtual assets" of Section II "Legal mode of virtual assets" of the Law 2074-IX; in paragraph 1 of Article 4 "Legal status of virtual assets" of Section II "Legal regime of virtual assets" of the Law 2074-IX.
Analysis of the legislative decision on strengthening criminal liability for looting
Authors: Movchan R.A. 
Published: August 2022

The article is devoted to the analysis of the legislative decision on strengthening criminal liability for looting. According to the results of the study, firstly, he presented his own vision of those controversial provisions, the mastery of which can cause the greatest difficulties for both ordinary citizens and law enforcement, and secondly, identified and proposed proposals to eliminate inherent shortcomings of the Act. will most likely have a negative impact on the effectiveness of the relevant criminal law prohibitions.
In particular, it is proved that under parts four of Articles 185, 186, 187, 189, 191 of the Criminal Code of Ukraine as "committed under martial law (state of emergency)" should be qualified as the terrain and circumstances of their commission, ie whether they were directly related to the use of the mentioned conditions (in case of martial law or state of emergency).
At the same time, it was concluded that the differentiation of liability should be associated only with the commission of criminal offenses against property in question "using the conditions of martial law or state of emergency", which should be mentioned in the improved versions of the ban in question. provisions".
In addition, the provision is substantiated that the list of acts provided for by the Law of Ukraine of March 3, 2022, for which responsibility should be strengthened in case of their commission in martial law or state of emergency, should be supplemented by violations of Article 190 ("fraud"), 262 (" illegal possession of firearms (except smooth-bore hunting), ammunition, explosives, explosive devices or radioactive materials") and 289 ("illegal possession of a vehicle") of the Criminal Code of Ukraine.
Criminal law policy in wartime: the legislative aspect
Authors: Ostrohliad O.V. 
Published: August 2022

The article is devoted to the analysis of the current state of the legislative aspect of criminal law policy in martial law.
The situation of partial legal uncertainty caused by the aggression of the Russian Federation requires changes to the current criminal law, which would provide for responsibility for cooperation with the occupier, as well as the responsibility of those who commit actions aimed at their own enrichment in martial law, as well as actions aimed at weakening the state at the same time.
Certainly certain norms have been present in the Criminal Code of Ukraine since its adoption, but have received a new revised application. Some of these necessary changes were made to the Criminal Code of Ukraine in March this year. However, the difficult times in which Ukraine and the Verkhovna Rada, as the legislature, find themselves, have led to some difficulties, mostly of a technical nature, which complicate the application of such norms.
Applying the changes should take into account the time of entry into force of such changes, as well as the fact that certain acts committed under martial law, outwardly similar to criminal offenses, may in fact be circumstances that exclude criminal wrongdoing (eg, extreme necessity). Certain rules will be subject to adjustment under more favorable circumstances.
It is proposed to use, except in special cases, the general term - the aggressor state.
It is clear that the amendments to the Criminal Code of Ukraine will not be limited to the norms of March this year. Some of them are already being worked out in committees. We are talking about the necessary changes in international criminal and humanitarian law, which will make it possible to bring to justice the participants in the aggression against Ukraine.
Implementing legal design approaches as a way to increase the effectiveness of anti-corruption programs
Authors: Smetanina N.V. , Cherevatuk D.V. 
Published: August 2022

The article states that anti-corruption compliance has been a leading area in Ukraine's anti-corruption policy to regulate the activities of legal entities in terms of preventing and combating corruption. Approved by the National Agency for the Prevention of Corruption, the "Typical Anti-Corruption Program of a Legal Entity" continues the practice of duplicating its provisions by legal entities without constructive study of the content and adaptation to the peculiarities of enterprise management and organization. In conclusion, there is no participation of the labor collective in the development of methods to prevent corruption, employees who are not involved in the development have less awareness of its provisions, which leads to non-compliance with anti-corruption legislation. These problems still exist and are a matter of concern because the anti-corruption program is a powerful tool, but its misuse only creates the appearance of anti-corruption activities.
To solve this problem, it is proposed to establish requirements for an anti-corruption program that will facilitate its real action. One of the main requirements is the application of the principles of legal design. The article explains the definition of the term and its origin, basic techniques and approaches to understanding. There is also an example of the fragment of the Standard Anti-Corruption Program of a Legal Entity and the Anti-Corruption Program compiled in accordance with the principles of legal design. The successful application of legal design techniques in the activities of the National Anti-Corruption Bureau of Ukraine and the National Agency for the Prevention of Corruption is mentioned separately.
According to the authors, such requirements will contribute to the formation of zero tolerance for corruption, as well as in preventing and combating corruption in Ukraine. The anti-corruption program is designed in accordance with the law and will undoubtedly succeed through the use of legal design, as it will establish important rights and responsibilities, while attracting attention to the aesthetic component, which will facilitate perception and interest in research.
Grounds and procedural procedure of dismissal from the post in criminal proceedings
Authors: Islankin S.M. 
Published: August 2022

In the scientific article, the legal and factual grounds for the application of the measure to ensure criminal proceedings in the form of dismissal from the post have been thoroughly investigated. It is concluded that there are legal grounds - the decision of the investigating judge or court on dismissal from the post; the decision of the President of Ukraine on dismissal from the post of persons appointed by him; the decision of the Supreme Council of Justice on temporary dismissal of the judge from the exercise of justice in connection with bringing to criminal responsibility, and the actual grounds are the necessity to stop criminal offense, to stop or prevent the unlawful behavior of the suspect or accused, who, while in office, can destroy or make up the things and documents that are important for the pre-trial investigation, to influence witnesses and other participants in criminal proceedings or to prevent criminal proceedings in other ways. The legal grounds for dismissal were separately investigated by the investigating judge or the dismissal court. The conclusion was drawn on the lack of regulation of legal grounds for the decision to dismiss other actors - the President of Ukraine and the Supreme Council of Justice.
The procedural order of dismissal from the post was examined on the basis of the decision of the investigating judge and separately analyzed its components, namely: Appeal with the request to dismiss from the post to the investigating judge; consideration of the request to dismiss the person from the post; resolution of the decision of the investigating judge on the results of the examination of the petition; execution of the decision of the investigating judge. On the basis of the analysis of the decisions of the investigating judges, the problem issues arising during the examination of the investigating judge to the application of dismissal from the post were investigated. It is concluded that in order to ensure compliance with the principle of legal definition it is necessary to introduce appropriate changes to the CPC of Ukraine, which regulate the procedural order of application of dismissal from office by the President and the Supreme Council of Justice.
Certain Issues of Concluding an Arbitration Agreement on Disputes with a Foreign Element
Authors: Romasenko K.M. , Kotvyakovsky Yu.A. 
Published: August 2022

The article examines the current state of legislative regulation of the issues of concluding an arbitration agreement. Scientific approaches to the concept of an arbitration agreement are analyzed, a comparative analysis of the definition of this concept in international documents, in particular, the UNCITRAL Model Law on International Commercial Arbitration and the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards of 1958, as well as the consolidation of the corresponding concept in the norms of domestic legislation On this basis, the author's definition of the concept of an arbitration agreement is proposed.
The authors analyze approaches to the classification of arbitrage transactions. It is noted that the classification fixed by the legislation into two types - an arbitration agreement and an arbitration clause - has received the greatest application in the practical plane. It is indicated that from a practical point of view, the arbitration agreement is more adapted to a specific dispute, since the procedural aspects in it are more defined. However, an arbitration clause is a more common type of transaction because it is included in the contract before the dispute arises between the parties. In this regard, it is easier for the parties to reach a compromise on arbitration issues. Doctrinal approaches to the classification of arbitration agreements are also explored.
Regarding the content of the agreement, the authors point out that despite the position set out in the legislation on maximum assistance to the parties in exercising their right to submit a dispute to arbitration, an exact indication of the name of the arbitration institution to which the dispute is submitted is necessary. This is one of the important conditions for recognizing the arbitration agreement as feasible, creating conditions for further legitimate arbitration consideration of the dispute and the proper execution of the arbitral award.
Concerning the issue of arbitrability of disputes, the authors indicate that today this concept has not found normative consolidation. It is positive that the list of disputes that cannot be referred to arbitration by the norms of the Economic Procedural Code of Ukraine is fixed. At the same time, the inexhaustibility of this list creates conditions for a certain legal uncertainty. The authors express an opinion on the need for further improvement of the legislation in terms of determining the range of non-arbitrable disputes.
Features of the relationship between the constitutional process and amendments to the constitution
Authors: Kovtunyak V. 
Published: August 2022

The article examines the theoretical and practical issues of analysis and understanding of amendments to the constitution as an integral part of the constitutional process. The special properties of constitutions that affect the process of amending the basic law are identified. The understanding of the constitutional process in the modern period, its tasks and constituent elements are analyzed, its goals and purpose are investigated. The main stages of the procedure for making changes that are observed in practice and their features are identified. The process of amending the constitution as an element of the constitutional process in the formation and establishment of the principles of constitutionalism, creating conditions for the functioning of the constitution to ensure and protect the rights and freedoms of man and citizen. It is pointed out that it is impossible and not necessary to prohibit amendments to the constitution. That is why the constitutions establish a special procedure that regulates the process of making changes to it (formal aspect) and certain substantive criteria, ie provisions that, for example, cannot be changed (material aspect).
It has been established that the constitutional process is often seen as a process of adopting a constitution, but its understanding is broader today and can be seen as a process, a way to establish the real supremacy of the constitution, implement its principles, limit the power of the people and form constitutionalism. In most countries of the world the constitution has already been adopted, but all of them ensure its actual implementation both by the state and by society and man. Amendments to the constitution can be considered an integral part of the constitutional process aimed at forming a "living" and relevant constitution, when its functioning is aimed at real adoption of fundamental legal principles and ensuring and guaranteeing the protection of human and civil rights.
Some questions about the mechanism of realization of the person's right to euthanasia
Authors: Cherevko P.P. , Zaborovskyy V.V. 
Published: August 2022

This article is devoted to the disclosure of issues related to clarifying the general features of the institution of «euthanasia» and its impact on the emergence and termination of civil relations, as well as the need for an appropriate mechanism for its implementation.
In the framework of this article, different approaches of scientists were studied, as well as the position of foreign legislators on the possibility of using the institution of «euthanasia”. The main attention is paid, in particular, to the disclosure of practical aspects of the mechanism of realization of the right of an individual to euthanasia, based primarily on the experience of legislators of those countries that allow its application (USA, Israel, Switzerland, UK, etc.). The position of the European Court of Human Rights on the possibility of enshrining the right of a person to euthanasia at the legislative level of the respective country is also analyzed.
To achieve this goal, the author used methods typical of legal science. The study was conducted using primarily formal-logical and system-structural methods, as well as the dialectical method of knowledge of legal reality
The position is argued that if a person's right to euthanasia is enshrined in national law, its implementation requires the development of an appropriate mechanism that would defend the interests of such a person and primarily minimize the influence of potential heirs and medical staff on conscious and voluntary expression of euthanasia. Emphasis is placed on the fact that the relevant mechanism for exercising the right to euthanasia requires a lack of interest from both witnesses and medical staff, as well as the need for detailed regulation of the euthanasia decision-making procedure.
The content of the category "law enforcement agency" in terms of reforming the domestic system
Authors: Kiselyova O.I. , Myrhorod-Karpova V.V. , Koroshchenko K.R. 
Published: August 2022

Building a reliable and effective law enforcement system is one of the main tasks of every state. With each new reform, Ukraine's law enforcement system is moving away from the Soviet model and closer to the European one. The threat to national security, the constant misunderstandings of the civilian population and law enforcement agencies, the shortcomings of the category encourage scientists to engage in research on reforming the system in the field of national legislation.
However, it is necessary to start reforming such a large-scale industry by defining this category. Many effective modernization measures have been successful due to foreign experience. It is in the definition of this category that the main mission and tasks of the functioning of bodies are covered. Some countries emphasize that law enforcement agencies protect the interests of the state first and then the citizens, while others emphasize that the mission of this system is to protect citizens, peace and security, and to respect all rights and freedoms in the performance of their duties. The article also focuses on the territorial organization of the system in foreign countries, because the better the territory is controlled, the safer the lives of citizens. Necessary for a general understanding of the category is the experience of scientists in the past years, so the article highlights the quotes of scientists on this issue. It has been noted that many authors question whether the judiciary belongs to law enforcement agencies.
We emphasize that the processes of European integration require the state-building structure to reform and modernize in the direction of more efficient and humane functioning of law enforcement agencies. Therefore, large-scale reform of this system in Ukraine is inevitable, because of this definition, which would reflect the main mission and objectives of the operation is necessary.
Protection of public order during mass events: international experience
Authors: Boyko O.I. , Lopayeva O.N. 
Published: August 2022

The article examines and analyzes the experience of foreign countries in the field of public order during the conduct of mass events, as well as certain measures to improve the legal framework of Ukraine. Identifying the latest approaches to maintaining public order during mass events.
The right to organize rallies, pickets, demonstrations and to take part in them, as well as to gather in the premises (freedom of assembly) belongs to the human rights of the “first generation”.
In a democratic and legal state, any mass measures must take place within the limits established by legislative norms. In many European countries, the United States, Japan, and the post-Soviet countries, the procedures for holding public events, the rights, duties, and responsibilities of the parties are governed by laws governing and obtaining permission to hold such events. The formation of Ukrainian democracy in comparison with many European and most developed countries is short-lived and is in a state of active development, which leads to partial imperfection of the legal framework governing a particular area of public relations. Analyzed noopmativno-ppavogogi pehulyugy ppotsec vykonennya zavdana from oxopony gpomadskogo popiadku ta zabezpechnya gpomadc. The analysis of the activities of the units of preventive activities of the National Police to ensure the protection of public order during mass events and the implementation of direct influence on the behavior of participants in mass events that violate public order and threaten public safety. The need for changes in the principles of the National Police of Ukraine on the protection of public order has been determined by the need to change the principles of the National Police of Ukraine on the protection of public order.