In modern conditions, when the issue of conservation and rational use of water resources of Ukraine is gaining special attention in the conditions of armed Russian aggression, the analysis of the legal basis of the ownership of water bodies receives a new impetus for research and is especially relevant from the point of view of the possibility of the owners of water bodies calculate damages caused to water resources - a direction that includes pollution, clogging, depletion and other actions on water resources that can worsen water supply conditions, harm people's health, cause a decrease in fish stocks and other objects of water fishing, deterioration conditions for the existence of wild animals, a decrease in soil fertility and other adverse phenomena due to changes in the physical and chemical properties of waters, a decrease in their ability to natural purification, a violation of the hydrological and hydrogeological regime of waters. It was emphasized that water resources are a key factor not only for ecological stability, but also for the socio-economic development of the country. Regulation of ownership of water bodies has a significant impact on the efficiency of water resources management, access to drinking water, agricultural production and other important aspects of the life of the population and the state. Taking this into account, the central place of the conducted research is devoted to the issue of the existing conflict of provisions of the Land and Water Codes of Ukraine in the sphere of settlement of the issue of ownership of water objects from the position of the ratio of public and private environmental interests. Separate aspects of this issue are considered from the standpoint of national judicial practice and analysis of international environmental law. It has been proven that in some cases, the national legislation of some EU member states provides for the possibility of acquiring the right of private ownership of water bodies. The paper also highlighted doctrinal approaches to understanding the essence of the Ukrainian people's ownership of natural resources, including water. Summing up, it is argued that the study of conflicts in the legal regulation between the Land and Water Codes of Ukraine is relevant and important for ensuring sustainable water management and protecting the rights of citizens. Appropriate amendments to the Land Code of Ukraine were developed and proposed.
{"title":"Private ownership of water bodies: does it exist?","authors":"Yehor Zavialov, Oleksandr Matsak","doi":"10.37634/efp.2023.11.3","DOIUrl":"https://doi.org/10.37634/efp.2023.11.3","url":null,"abstract":"In modern conditions, when the issue of conservation and rational use of water resources of Ukraine is gaining special attention in the conditions of armed Russian aggression, the analysis of the legal basis of the ownership of water bodies receives a new impetus for research and is especially relevant from the point of view of the possibility of the owners of water bodies calculate damages caused to water resources - a direction that includes pollution, clogging, depletion and other actions on water resources that can worsen water supply conditions, harm people's health, cause a decrease in fish stocks and other objects of water fishing, deterioration conditions for the existence of wild animals, a decrease in soil fertility and other adverse phenomena due to changes in the physical and chemical properties of waters, a decrease in their ability to natural purification, a violation of the hydrological and hydrogeological regime of waters. It was emphasized that water resources are a key factor not only for ecological stability, but also for the socio-economic development of the country. Regulation of ownership of water bodies has a significant impact on the efficiency of water resources management, access to drinking water, agricultural production and other important aspects of the life of the population and the state. Taking this into account, the central place of the conducted research is devoted to the issue of the existing conflict of provisions of the Land and Water Codes of Ukraine in the sphere of settlement of the issue of ownership of water objects from the position of the ratio of public and private environmental interests. Separate aspects of this issue are considered from the standpoint of national judicial practice and analysis of international environmental law. It has been proven that in some cases, the national legislation of some EU member states provides for the possibility of acquiring the right of private ownership of water bodies. The paper also highlighted doctrinal approaches to understanding the essence of the Ukrainian people's ownership of natural resources, including water. Summing up, it is argued that the study of conflicts in the legal regulation between the Land and Water Codes of Ukraine is relevant and important for ensuring sustainable water management and protecting the rights of citizens. Appropriate amendments to the Land Code of Ukraine were developed and proposed.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"281 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction. This paper is devoted to a comparative legal analysis of digital services taxation systems in the European Union and Ukraine. In the modern conditions of the development of the e-commerce market, the question of revising the approaches to taxation of digital services is becoming more and more relevant. The purpose of the paper is to identify and compare the specifics of the legal problems of taxation of digital services and the mechanisms for solving them in the European Union and Ukraine. Results. The legal aspects and legal acts governing the taxation of digital services in both jurisdictions have been studied. Special attention is paid to the application of the concept of Digital Permanent Establishment (taxation based on digital presence), which is applied in the context of taxation of digital companies and their presence in countries where they do not have physical offices or branches. The authors highlighted the factors affecting the determination of the jurisdiction (country) for the provision of digital services: 1) the place of company registration; 2) physical presence; 3) location of the consumer; 4) value added tax rules and sales volume; 5) international agreements and tax treaties; 6) judicial practice; 7) rules of a specific industry. In the conclusions, the authors cite current trends and challenges related to digital taxation, and provide recommendations for the further development of these systems. Digital taxation is a topical issue for the EU and Ukraine. Both jurisdictions have implemented systems for taxing digital services through VAT. However, it is considered important to pay more attention to international coordination and improvement of tax regimes to support the development of the digital economy and entrepreneurship.
{"title":"Features of taxation of digital services in Ukraine and the EU: a comparative legal analysis","authors":"K. Yefremova, O. Dmytryk, Liudmyla Tovkun","doi":"10.37634/efp.2023.11.1","DOIUrl":"https://doi.org/10.37634/efp.2023.11.1","url":null,"abstract":"Introduction. This paper is devoted to a comparative legal analysis of digital services taxation systems in the European Union and Ukraine. In the modern conditions of the development of the e-commerce market, the question of revising the approaches to taxation of digital services is becoming more and more relevant. The purpose of the paper is to identify and compare the specifics of the legal problems of taxation of digital services and the mechanisms for solving them in the European Union and Ukraine. Results. The legal aspects and legal acts governing the taxation of digital services in both jurisdictions have been studied. Special attention is paid to the application of the concept of Digital Permanent Establishment (taxation based on digital presence), which is applied in the context of taxation of digital companies and their presence in countries where they do not have physical offices or branches. The authors highlighted the factors affecting the determination of the jurisdiction (country) for the provision of digital services: 1) the place of company registration; 2) physical presence; 3) location of the consumer; 4) value added tax rules and sales volume; 5) international agreements and tax treaties; 6) judicial practice; 7) rules of a specific industry. In the conclusions, the authors cite current trends and challenges related to digital taxation, and provide recommendations for the further development of these systems. Digital taxation is a topical issue for the EU and Ukraine. Both jurisdictions have implemented systems for taxing digital services through VAT. However, it is considered important to pay more attention to international coordination and improvement of tax regimes to support the development of the digital economy and entrepreneurship.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction. In the aspect of both legislative regulation and practical implementation of such a means of security as temporary seizure of property, it is possible to state a violation of certain fundamental principles - legal certainty, protection against arbitrariness, and observance of human rights. This issue is monitored in terms of the unregulated procedural status of temporarily seized property and insufficient regulation of the legal basis for obtaining such property, that is, the lack of "legitimization" of the corresponding seizure by a special entity. The purpose of the paper is to analyze the essential issues of the legal status of temporarily confiscated property according to the current criminal procedural legislation, the consequences of leveling such a procedural concept, as well as to investigate the guarantees of the rights of the person whose property is confiscated and to identify possible means of overcoming the relevant regulatory gaps. Results. It is noted that a number of problematic issues arise during the application of the relevant security measure, which may at least lead to a violation of the inviolability of a person's property rights. The fundamental and essential basic principles on which the improvement of the institute of temporarily seized property should be based are characterized. In particular, conventional, national and branch principles. Analyzed decisions of the ECtHR. It was established that the things obtained as a result of the search and not specified in the decision of the investigating judge, were left with a procedural status due to the lack of a legal basis, namely a court decision for their receipt. This situation persists with the relevant property until the investigator, the prosecutor submits a petition for seizure of the relevant temporarily seized property to the investigating judge. It is noted that the property of a person, which is important in the context of criminal proceedings, from the time of its acquisition by authorized subjects during the search, until the decision on the seizure of temporarily seized property is made, is in a "procedural vacuum status". Procedural guarantees of the rights of a person whose property is temporarily seized have been analyzed. Conclusions. The author notes the need for further improvement of the institute of temporarily seized property.
{"title":"Problems of the procedural status of property temporarily seized during a search","authors":"Danylo Riabushchenko","doi":"10.37634/efp.2023.11.18","DOIUrl":"https://doi.org/10.37634/efp.2023.11.18","url":null,"abstract":"Introduction. In the aspect of both legislative regulation and practical implementation of such a means of security as temporary seizure of property, it is possible to state a violation of certain fundamental principles - legal certainty, protection against arbitrariness, and observance of human rights. This issue is monitored in terms of the unregulated procedural status of temporarily seized property and insufficient regulation of the legal basis for obtaining such property, that is, the lack of \"legitimization\" of the corresponding seizure by a special entity. The purpose of the paper is to analyze the essential issues of the legal status of temporarily confiscated property according to the current criminal procedural legislation, the consequences of leveling such a procedural concept, as well as to investigate the guarantees of the rights of the person whose property is confiscated and to identify possible means of overcoming the relevant regulatory gaps. Results. It is noted that a number of problematic issues arise during the application of the relevant security measure, which may at least lead to a violation of the inviolability of a person's property rights. The fundamental and essential basic principles on which the improvement of the institute of temporarily seized property should be based are characterized. In particular, conventional, national and branch principles. Analyzed decisions of the ECtHR. It was established that the things obtained as a result of the search and not specified in the decision of the investigating judge, were left with a procedural status due to the lack of a legal basis, namely a court decision for their receipt. This situation persists with the relevant property until the investigator, the prosecutor submits a petition for seizure of the relevant temporarily seized property to the investigating judge. It is noted that the property of a person, which is important in the context of criminal proceedings, from the time of its acquisition by authorized subjects during the search, until the decision on the seizure of temporarily seized property is made, is in a \"procedural vacuum status\". Procedural guarantees of the rights of a person whose property is temporarily seized have been analyzed. Conclusions. The author notes the need for further improvement of the institute of temporarily seized property.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"24 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction. This paper is related to the topic which has become more relevant and socially important lately. It concerns the current state of affairs in the taxation of operations related to the circulation of virtual assets, as well as the development prospects of this institution. In the work, a key role is given to those tax relations in which individuals take part as a tax payer. Recently, many scientists in civil, administrative and criminal law fields have studied the social relations associated with the circulation of virtual assets. The study of the subject in tax law field was not an exception, in particular due to the fact that virtual assets are used to make settlements between individuals and legal entities, while the analysis of tax legislation indicates the absence of legal regulation of related activities. The search for possible ways to solve the problem will be work`s red line. Scientists` works, legal acts, individual tax consultations, statements of state authorities, separate opinions of officials, studies conducted by the Ukrainian Economic Research Center, as well as the Internet sources that allow to realize the nature of virtual assets, which are a necessary condition for determining the proper procedure for taxation are used in this work. The purpose of this work is to determine the most effective approaches to taxation of virtual assets that will ensure the conscious cooperation of the state and citizens in the context of paying mandatory payments to the state budget. Results. The contribution of this work consists in the fact that, in addition to the taxation of operations on the exchange of a virtual asset for a monetary equivalent, which has repeatedly been a leading topic for scientific works in the last years, it will contain an analysis of current legislation on the subject of taxation of other operations with virtual assets, such as exchanging one asset for another, mining and staking. Conclusion. In addition to current regulatory and individual legal acts, the paper reveals the concepts of the development of taxation of virtual assets, existing draft laws, their advantages and disadvantages, and express author’s opinions on the main elements of tax liability related to the topic.
{"title":"Current taxation of virtual assets and its development prospects","authors":"Tetiana Shulha, Maksym Sikun, Inna Bezruchko","doi":"10.37634/efp.2023.11.2","DOIUrl":"https://doi.org/10.37634/efp.2023.11.2","url":null,"abstract":"Introduction. This paper is related to the topic which has become more relevant and socially important lately. It concerns the current state of affairs in the taxation of operations related to the circulation of virtual assets, as well as the development prospects of this institution. In the work, a key role is given to those tax relations in which individuals take part as a tax payer. Recently, many scientists in civil, administrative and criminal law fields have studied the social relations associated with the circulation of virtual assets. The study of the subject in tax law field was not an exception, in particular due to the fact that virtual assets are used to make settlements between individuals and legal entities, while the analysis of tax legislation indicates the absence of legal regulation of related activities. The search for possible ways to solve the problem will be work`s red line. Scientists` works, legal acts, individual tax consultations, statements of state authorities, separate opinions of officials, studies conducted by the Ukrainian Economic Research Center, as well as the Internet sources that allow to realize the nature of virtual assets, which are a necessary condition for determining the proper procedure for taxation are used in this work. The purpose of this work is to determine the most effective approaches to taxation of virtual assets that will ensure the conscious cooperation of the state and citizens in the context of paying mandatory payments to the state budget. Results. The contribution of this work consists in the fact that, in addition to the taxation of operations on the exchange of a virtual asset for a monetary equivalent, which has repeatedly been a leading topic for scientific works in the last years, it will contain an analysis of current legislation on the subject of taxation of other operations with virtual assets, such as exchanging one asset for another, mining and staking. Conclusion. In addition to current regulatory and individual legal acts, the paper reveals the concepts of the development of taxation of virtual assets, existing draft laws, their advantages and disadvantages, and express author’s opinions on the main elements of tax liability related to the topic.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper presents a study that combines two methods: clustering of fields using machine learning algorithms and building a regression model for forecasting the cost and economic efficiency of an oil and gas field. In the course of this study, a neural network of direct propagation was developed, which is used to forecast the cost of developing wells in oil and gas fields, taking into account all technical parameters. The resulting neural network, formed on the basis of algorithms of input data, forms output signals when any set of input signals of the training set is applied to the input of the network. The resulting neural network expresses patterns that are present in the input data. This network turns out to be the functional equivalent of some model of dependencies between variables. Indicators of 15 wells were used to create the ANN model. The main task of the model is to determine the cluster of a new deposit. Conventional designations (x - for exogenous (explored factors and y - for actual calculated cost data). Input data (x) for neural network training were: The smallest thickness of oil-bearing formations; The largest thickness of oil-bearing formations; Gas factor; Reservoir temperature; Porosity; Permeability ; Oil and gas content in the formation; Occurrence depth; Water flow rate; Oil flow rate; Gas flow rate; Volume of extracted oil; Volume of extracted gas; Design depth of the well. After dividing the educational sample into classes, a model of the dependence of the following factors on the input was created for each cluster: Approximate cost of well construction without VAT (thousands of dollars); Estimated cost of well construction including VAT (thousands of dollars); Profit (thousands of dollars); Cost of well construction (thousands of dollars); The cost of 1 m of penetration without VAT (dollars); The cost of 1 m of penetration including VAT (dollars). Data, on the training sample for which these indicators were known, the accuracy of the forecast was checked. The error did not exceed 5%. Then, calculations were made for explored wells, but those where the economic indicators are unknown. Based on the calculated well development cost values, the efficiency factor was calculated as a fraction of the predicted development cost divided by the explored reserves. And it is recommended for development that explored field, which has the lowest indicator.
{"title":"Economic justification of the choice of development of an explored oil and gas field","authors":"I. Pistunov, Yelyzaveta Horobets","doi":"10.37634/efp.2023.11.19","DOIUrl":"https://doi.org/10.37634/efp.2023.11.19","url":null,"abstract":"The paper presents a study that combines two methods: clustering of fields using machine learning algorithms and building a regression model for forecasting the cost and economic efficiency of an oil and gas field. In the course of this study, a neural network of direct propagation was developed, which is used to forecast the cost of developing wells in oil and gas fields, taking into account all technical parameters. The resulting neural network, formed on the basis of algorithms of input data, forms output signals when any set of input signals of the training set is applied to the input of the network. The resulting neural network expresses patterns that are present in the input data. This network turns out to be the functional equivalent of some model of dependencies between variables. Indicators of 15 wells were used to create the ANN model. The main task of the model is to determine the cluster of a new deposit. Conventional designations (x - for exogenous (explored factors and y - for actual calculated cost data). Input data (x) for neural network training were: The smallest thickness of oil-bearing formations; The largest thickness of oil-bearing formations; Gas factor; Reservoir temperature; Porosity; Permeability ; Oil and gas content in the formation; Occurrence depth; Water flow rate; Oil flow rate; Gas flow rate; Volume of extracted oil; Volume of extracted gas; Design depth of the well. After dividing the educational sample into classes, a model of the dependence of the following factors on the input was created for each cluster: Approximate cost of well construction without VAT (thousands of dollars); Estimated cost of well construction including VAT (thousands of dollars); Profit (thousands of dollars); Cost of well construction (thousands of dollars); The cost of 1 m of penetration without VAT (dollars); The cost of 1 m of penetration including VAT (dollars). Data, on the training sample for which these indicators were known, the accuracy of the forecast was checked. The error did not exceed 5%. Then, calculations were made for explored wells, but those where the economic indicators are unknown. Based on the calculated well development cost values, the efficiency factor was calculated as a fraction of the predicted development cost divided by the explored reserves. And it is recommended for development that explored field, which has the lowest indicator.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction. Over the past ten years, there has been a decline in the effectiveness of multilateral cooperation agreements within the WTO, resulting in the growing importance of bilateral trade agreements. The EU countries and the UK are among the most important geographical areas for deepening bilateral cooperation with Ukraine, which has been favourably influenced by trade liberalisation as a result of the signing of the Association Agreement between Ukraine and the European Union and the implementation of the Deep and Comprehensive Free Trade Agreement. Improved terms of trade between Ukraine and Europe, despite the war in Ukraine, ensured positive dynamics of trade turnover, but the commodity structure has undergone significant changes. Recently, a trade embargo was imposed on agricultural products, and the border was closed for the transportation of products through Poland and other countries. In this regard, it is an urgent scientific task to determine the impact of the complication of transport. As well as identifying trends in the further development of foreign trade with partner countries. The purpose of the paper is to іdentificate the changes in export sales routes, as well as trends in Ukraine's foreign economic activity in the context of more complicated international transport. Results. The importance for Ukraine's economy of expanding the scope of foreign economic relations with European countries based on international transport is determined. The author emphasises a number of economic prerequisites and advantages of foreign economic relations between Ukraine and European countries, which determine the trends in the development of foreign trade. The author identifies the important role of continuing institutional and structural reforms in our country, which should be intensified and aimed at strengthening the competitive potential of the national economy. The main stages of integration of foreign economic relations between Ukraine and European countries are highlighted. It is proved that there is a high potential of European integration for the Ukrainian economy. However, in the current conditions of complicated movement of goods and closure of borders by partner countries, this direction of development of the national economy is considered as the main one, with certain difficulties, which will slow down the pace of socio-economic growth and restore the lost. Conclusion. By establishing international economic and trade relations and sales channels, Ukraine's foreign trade can develop and function effectively. National economies of different countries interact through the establishment of diplomatic relations, cooperation agreements, and the creation of intergovernmental associations. After analysing all the factors, it can be argued that establishing economic and political ties with the world's leading countries and increasing the level of foreign trade is possible by stepping up efforts in the most promising sectors of the globa
{"title":"Trends in Ukraine's foreign trade in the context of complicated international transportation","authors":"Mykola Zaiets, Kostiantyn Melnik","doi":"10.37634/efp.2023.11.27","DOIUrl":"https://doi.org/10.37634/efp.2023.11.27","url":null,"abstract":"Introduction. Over the past ten years, there has been a decline in the effectiveness of multilateral cooperation agreements within the WTO, resulting in the growing importance of bilateral trade agreements. The EU countries and the UK are among the most important geographical areas for deepening bilateral cooperation with Ukraine, which has been favourably influenced by trade liberalisation as a result of the signing of the Association Agreement between Ukraine and the European Union and the implementation of the Deep and Comprehensive Free Trade Agreement. Improved terms of trade between Ukraine and Europe, despite the war in Ukraine, ensured positive dynamics of trade turnover, but the commodity structure has undergone significant changes. Recently, a trade embargo was imposed on agricultural products, and the border was closed for the transportation of products through Poland and other countries. In this regard, it is an urgent scientific task to determine the impact of the complication of transport. As well as identifying trends in the further development of foreign trade with partner countries. The purpose of the paper is to іdentificate the changes in export sales routes, as well as trends in Ukraine's foreign economic activity in the context of more complicated international transport. Results. The importance for Ukraine's economy of expanding the scope of foreign economic relations with European countries based on international transport is determined. The author emphasises a number of economic prerequisites and advantages of foreign economic relations between Ukraine and European countries, which determine the trends in the development of foreign trade. The author identifies the important role of continuing institutional and structural reforms in our country, which should be intensified and aimed at strengthening the competitive potential of the national economy. The main stages of integration of foreign economic relations between Ukraine and European countries are highlighted. It is proved that there is a high potential of European integration for the Ukrainian economy. However, in the current conditions of complicated movement of goods and closure of borders by partner countries, this direction of development of the national economy is considered as the main one, with certain difficulties, which will slow down the pace of socio-economic growth and restore the lost. Conclusion. By establishing international economic and trade relations and sales channels, Ukraine's foreign trade can develop and function effectively. National economies of different countries interact through the establishment of diplomatic relations, cooperation agreements, and the creation of intergovernmental associations. After analysing all the factors, it can be argued that establishing economic and political ties with the world's leading countries and increasing the level of foreign trade is possible by stepping up efforts in the most promising sectors of the globa","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"165 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction. The paper is devoted to the study of the peculiarities of the legal regulation of international mixed (multimodal) transportation of goods, passengers and luggage in a special period. In the conditions of war, the country's transport and logistics system plays the role of ensuring Ukraine's humanitarian, food, and energy security. The purpose of the paper is to analyze the problematic aspects of the legal regulation of international mixed (multimodal) transportation of goods, passengers and luggage, and to determine directions for improving the legislation in this area in the modern conditions of the development of transport corridors. Results. The author pays attention to the expansion of international multimodal transport corridors TEN-T on the territory of Ukraine and their influence on the intensification of international mixed transportation. It has been established that a successfully integrated transport system involves not only the combination and interaction of all participants in mixed transportation, but also the creation of a single legal and informational field, coordination of technical and operational characteristics of vehicles, infrastructure facilities, coordination and optimization of work schedules of various types of transport and all it is within different legal systems. Conclusions. The author concludes that due to the fact that international mixed transportation has become the only possible option for the delivery of cargo, passengers and luggage both from Ukraine to the countries of other continents and to Ukraine, the issue of unification of international legal regulation of multimodal transportation and the introduction of digital transport corridors is becoming urgent more and more acute.
{"title":"Features of legal regulation of international mixed transportation in modern conditions","authors":"N. Postnova","doi":"10.37634/efp.2023.11.9","DOIUrl":"https://doi.org/10.37634/efp.2023.11.9","url":null,"abstract":"Introduction. The paper is devoted to the study of the peculiarities of the legal regulation of international mixed (multimodal) transportation of goods, passengers and luggage in a special period. In the conditions of war, the country's transport and logistics system plays the role of ensuring Ukraine's humanitarian, food, and energy security. The purpose of the paper is to analyze the problematic aspects of the legal regulation of international mixed (multimodal) transportation of goods, passengers and luggage, and to determine directions for improving the legislation in this area in the modern conditions of the development of transport corridors. Results. The author pays attention to the expansion of international multimodal transport corridors TEN-T on the territory of Ukraine and their influence on the intensification of international mixed transportation. It has been established that a successfully integrated transport system involves not only the combination and interaction of all participants in mixed transportation, but also the creation of a single legal and informational field, coordination of technical and operational characteristics of vehicles, infrastructure facilities, coordination and optimization of work schedules of various types of transport and all it is within different legal systems. Conclusions. The author concludes that due to the fact that international mixed transportation has become the only possible option for the delivery of cargo, passengers and luggage both from Ukraine to the countries of other continents and to Ukraine, the issue of unification of international legal regulation of multimodal transportation and the introduction of digital transport corridors is becoming urgent more and more acute.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"52 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper deals with the problems of the legal regime of radioactively contaminated territories. Particular attention is paid to the implementation of constitutional priorities, which provide for the need to ensure environmental safety and maintain ecological balance on the territory of Ukraine, overcoming the consequences of the Chernobyl disaster. Moreover, the paper emphasizes the mandatory content of the legal regime of radioactively contaminated territories due to the need to overcome the consequences of the accident. Accordingly, restoration and ecological rehabilitation are identified among the priority tasks of the legal regime of radioactively contaminated territories. The issue of insufficient legal provision of measures for the ecological improvement of such territories is raised in the Law of Ukraine "On the Legal Regime of the Territory Exposed to Radioactive Pollution as a Result of the Chernobyl Disaster". The majority of its norms are aimed precisely at the conservation of the ecological situation in the relevant territory, in particular the division of the territory into relevant zones, and the definition of restrictions both in access to such territories and types of economic activity within the limits of the relevant zones, which requires supplementing the provisions of the Law aimed at the restoration of radioactively contaminated territories. Taking into account the state's duty to ensure environmental safety, the priority nature and proper financing of measures for environmental improvement and restoration of radioactively contaminated territories in the state budget are considered. Based on the results of the conducted research, a complex approach to the legal provision of ecological rehabilitation of radioactively contaminated territories is substantiated, which will include the need to localize such territories by introducing a nature protection regime with limited anthropogenic influence. Determination of a set of measures aimed at the removal or neutralization of radioactively irradiating components within the framework of separate programs for the restoration of such territories. Provision of priority budget financing of measures for ecological rehabilitation of radioactively contaminated territories and objects is analysed as a component of national security.
{"title":"Legal regime of radioactively contaminated territories: problems of ecological improvement","authors":"Ivan Kostiashkin, Serhii Zaverukha","doi":"10.37634/efp.2023.11.23","DOIUrl":"https://doi.org/10.37634/efp.2023.11.23","url":null,"abstract":"The paper deals with the problems of the legal regime of radioactively contaminated territories. Particular attention is paid to the implementation of constitutional priorities, which provide for the need to ensure environmental safety and maintain ecological balance on the territory of Ukraine, overcoming the consequences of the Chernobyl disaster. Moreover, the paper emphasizes the mandatory content of the legal regime of radioactively contaminated territories due to the need to overcome the consequences of the accident. Accordingly, restoration and ecological rehabilitation are identified among the priority tasks of the legal regime of radioactively contaminated territories. The issue of insufficient legal provision of measures for the ecological improvement of such territories is raised in the Law of Ukraine \"On the Legal Regime of the Territory Exposed to Radioactive Pollution as a Result of the Chernobyl Disaster\". The majority of its norms are aimed precisely at the conservation of the ecological situation in the relevant territory, in particular the division of the territory into relevant zones, and the definition of restrictions both in access to such territories and types of economic activity within the limits of the relevant zones, which requires supplementing the provisions of the Law aimed at the restoration of radioactively contaminated territories. Taking into account the state's duty to ensure environmental safety, the priority nature and proper financing of measures for environmental improvement and restoration of radioactively contaminated territories in the state budget are considered. Based on the results of the conducted research, a complex approach to the legal provision of ecological rehabilitation of radioactively contaminated territories is substantiated, which will include the need to localize such territories by introducing a nature protection regime with limited anthropogenic influence. Determination of a set of measures aimed at the removal or neutralization of radioactively irradiating components within the framework of separate programs for the restoration of such territories. Provision of priority budget financing of measures for ecological rehabilitation of radioactively contaminated territories and objects is analysed as a component of national security.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"507 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Investments are an important component of the development of the enterprise, individual industries and the country's economy as a whole. The ability to invest depends on the efficiency of one's own production, the ability to solve social and environmental problems, and the potential dynamism of the financial and human capital of the business entity. Without a reliable basis for investment activities, determining the role of own capital as a source of long-term financial investments, it is difficult to hope for the progress of domestic production, and with it, a corresponding place in the world economy. The sources of formation of the company's financial resources are its own and borrowed funds. Equity characterizes the total value of the company's assets, which are owned by it and used to form part of the assets on an irrevocable and free basis. Financial investments involve the use of one's own capital for the acquisition (purchase) of shares, bonds and other securities issued by an enterprise or the state. Financial investments can be formed and held for various purposes: to receive income, to control the economic activity of the investment object, to place temporarily free funds or property, for further sale, etc. The lack of financial resources in the necessary volume causes a violation of payment discipline and a decrease in the level of financial stability of enterprises, and therefore of the national economy. International practice has determined the limit when it is expedient to finance about 50% of the company's needs in financial resources at the expense of borrowed funds. However, the increase in investments at the expense of own capital contributes to the reduction of the enterprise's dependence on loan sources of financing, which provides conditions for the formation of financial stability and solvency and enables its ability to self-finance. Therefore, the optimal structure of investment financing sources should ensure the highest profitability of funds, taking into account the solvency and financial stability of the business entity. On the part of state bodies, it is expedient to strengthen control over compliance by enterprises with accounting norms and standards and to apply sanctions for their violation.
{"title":"Equity as a source of long-term financial investments in the context of NP(S)BO and IFRS","authors":"N. Ovsiuk, Yuliia Burdeina, Hanna Hodunova","doi":"10.37634/efp.2023.11.22","DOIUrl":"https://doi.org/10.37634/efp.2023.11.22","url":null,"abstract":"Investments are an important component of the development of the enterprise, individual industries and the country's economy as a whole. The ability to invest depends on the efficiency of one's own production, the ability to solve social and environmental problems, and the potential dynamism of the financial and human capital of the business entity. Without a reliable basis for investment activities, determining the role of own capital as a source of long-term financial investments, it is difficult to hope for the progress of domestic production, and with it, a corresponding place in the world economy. The sources of formation of the company's financial resources are its own and borrowed funds. Equity characterizes the total value of the company's assets, which are owned by it and used to form part of the assets on an irrevocable and free basis. Financial investments involve the use of one's own capital for the acquisition (purchase) of shares, bonds and other securities issued by an enterprise or the state. Financial investments can be formed and held for various purposes: to receive income, to control the economic activity of the investment object, to place temporarily free funds or property, for further sale, etc. The lack of financial resources in the necessary volume causes a violation of payment discipline and a decrease in the level of financial stability of enterprises, and therefore of the national economy. International practice has determined the limit when it is expedient to finance about 50% of the company's needs in financial resources at the expense of borrowed funds. However, the increase in investments at the expense of own capital contributes to the reduction of the enterprise's dependence on loan sources of financing, which provides conditions for the formation of financial stability and solvency and enables its ability to self-finance. Therefore, the optimal structure of investment financing sources should ensure the highest profitability of funds, taking into account the solvency and financial stability of the business entity. On the part of state bodies, it is expedient to strengthen control over compliance by enterprises with accounting norms and standards and to apply sanctions for their violation.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139200970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Volodymyr Sarychev, O. Hapieieva, Kyrylo Ohdanskyi
The study describes the concept of "economic security policy" in Ukraine. Relevance is determined by the need for the economic security of the state, which is determined by objective processes and phenomena that occur both in the national economy and society, and in the world space. The purpose is to determine the problem of economic security, which is key to the existence of the state. In the main results, the essence of economic security is defined as the readiness of state institutions to ensure the national interests of the state and create mechanisms for the protection of the national economy, to ensure the ability of society to maintain and renew reproductive processes and socio-political stability. The conclusion states that economic security turned out to be not only one of the most important components of the comprehensive system of national security, but also the basis for observing and realizing national interests. Among the main threats to economic and national security in politically and economically Ukraine, the author includes socio-political conflicts, the presence of a large number of people with dissatisfied and aggressive ideas, military conflicts, a high level of migration of refugees and displaced persons, the deterioration of the ecological situation, the growth of anthropogenic accidents, corruption, a high level of shadowing, in particular, a high level of corruption, the growth of unemployment and dependence on international creditors, as well as establishing high indicators of shadowing, in particular, a high level of unemployment, dependence on international creditors. In the conditions of increasing external threats, the transformation of Ukraine's state policy in the field of economic security should be aimed at eliminating signs of incapacity and forming Ukraine as a strong, innovative and independent state by implementing effective regulatory mechanisms to create a safe economic environment.
{"title":"Analysis of geopolitical factors in the context of ensuring national economic security of Ukraine","authors":"Volodymyr Sarychev, O. Hapieieva, Kyrylo Ohdanskyi","doi":"10.37634/efp.2023.11.13","DOIUrl":"https://doi.org/10.37634/efp.2023.11.13","url":null,"abstract":"The study describes the concept of \"economic security policy\" in Ukraine. Relevance is determined by the need for the economic security of the state, which is determined by objective processes and phenomena that occur both in the national economy and society, and in the world space. The purpose is to determine the problem of economic security, which is key to the existence of the state. In the main results, the essence of economic security is defined as the readiness of state institutions to ensure the national interests of the state and create mechanisms for the protection of the national economy, to ensure the ability of society to maintain and renew reproductive processes and socio-political stability. The conclusion states that economic security turned out to be not only one of the most important components of the comprehensive system of national security, but also the basis for observing and realizing national interests. Among the main threats to economic and national security in politically and economically Ukraine, the author includes socio-political conflicts, the presence of a large number of people with dissatisfied and aggressive ideas, military conflicts, a high level of migration of refugees and displaced persons, the deterioration of the ecological situation, the growth of anthropogenic accidents, corruption, a high level of shadowing, in particular, a high level of corruption, the growth of unemployment and dependence on international creditors, as well as establishing high indicators of shadowing, in particular, a high level of unemployment, dependence on international creditors. In the conditions of increasing external threats, the transformation of Ukraine's state policy in the field of economic security should be aimed at eliminating signs of incapacity and forming Ukraine as a strong, innovative and independent state by implementing effective regulatory mechanisms to create a safe economic environment.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"19 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139206316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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