Law and innovations最新文献

{"title":"Prospects for the development of the innovative infrastructure of the country under the conditions of Industry 4.0","authors":"I. Borysov","doi":"10.37772/2518-1718-2022-3(39)-3","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-3(39)-3","url":null,"abstract":"Problem setting. In the conditions of the digital economy, the level of development of science and technology is a determining factor in the progress of society and a source of economic growth in Ukraine. Therefore, one of the priority tasks of modern state policy is the formation and ensuring the functioning of a stable innovative infrastructure. Target of research. To conduct an analysis of the current legislation in the field of innovation to identify the effectiveness of the influence of state regulation on the development of innovative infrastructure and its components in the conditions of Industry 4.0. Analysis of recent researches and publications. In the domestic scientific literature, among the representatives of both economic and legal sciences, in the conditions of qualitative changes in the world economy, the problem of the development of innovative infrastructure, its essence and history are dealt with, in particular, by such scientists as H. P. Klimova, I V. Podrez-Ryapolova, A. S. Samorodov, V. V. Maloyvan and others. Article’s main body. The article examines the prospects for the development of Ukraine’s innovative infrastructure in the conditions of the digital economy, and solves the problems of ensuring the effectiveness of its functioning. The current legislation of Ukraine in this area, international legal acts, scientific works have been analyzed, conclusions have been drawn that have both theoretical and practical significance regarding the outlined issue. It is noted that the infrastructure (production, social, urban, innovative, research, educational, information, etc.) in the market economy is traditionally considered as a specific system (subsystem) of interconnected institutions, the purpose of which is to create general conditions for the functioning of subjects in various spheres of economy. It was concluded that the innovative infrastructure of Ukraine consists of a set of enterprises, organizations, institutions, their associations, associations of any form of ownership, which provide services for the provision of innovative activities (financial, consulting, marketing, information and communication, legal, educational, etc.). The state must provide conditions for the development of the infrastructure of knowledge dissemination (patent organizations, research centers, communication links, open databases, etc.), organize an innovative structure of education and science, providing sufficient funding for these systems, and also direct its efforts to the development of human creative potential. At the same time, solving the problem of the competitiveness of scientific research and scientific and technical (experimental) development in modern conditions is impossible without the integration of the scientific and innovative system of Ukraine into the European Research Area – a system of programs and political instruments that unites the institutional environment of research and development of the states that are members ","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115870620","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}

{"title":"Grounds of Liability in Labor Law: Theoretical and Legal Analysis","authors":"Victoria Sheverdina","doi":"10.37772/2518-1718-2022-3(39)-5","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-3(39)-5","url":null,"abstract":"Problem setting. In any society, actions are committed that are illegal and, accordingly, require the use of coercive measures or, in other words, measures of responsibility. The field of labor relations is no exception. After all, responsibility acts as a guarantor of the mandatory performance of the parties to the employment relationship with their obligations and compliance with the norms of the current legislation. Despite thorough research, liability issues in labor law have not lost their relevance. Analysis of recent researches and publications. A significant number of dissertations, monographs and periodicals are devoted to the issue of specifics of responsibility in labor law. Among them, we can highlight the scientific achievements of V. S. Venediktov, O. M. Lukyanchikov, I. V. Lazor, O. I. Protsevskii, S. M. Prilypka, N. M. Khutoryan, G. I. Chanysheva, O. V. Cherkasov, V. I. Shcherbiny, O. M. Yaroshenko and many others. Target of research. Therefore, the purpose of this study is to find out what are the grounds of responsibility in labor law and what is necessary for their practical implementation. Article’s main body. The article clarifies what are the grounds of responsibility in labor law and what is necessary for their practical implementation. Regarding the issue of the basis of disciplinary responsibility, the following is stated: (a) the current labor legislation should be supplemented with provisions on the basis of bringing an employee to disciplinary responsibility and contain a definition of a disciplinary offense; (b) only a disciplinary offense can be the basis of disciplinary responsibility; (c) the legislation must establish without appeal that a disciplinary offense is a culpable act or omission. Regarding the issue of the basis of material responsibility, the following is stated: (a) the basis of material responsibility is a labor offense that manifests itself as illegal actions or inaction within the framework of a single complex labor relationship; (b) such actions are of an illegal nature and are the result of culpable failure to perform or improper performance of labor duties; (c) the subject of material responsibility can be exclusively the employee and the employer; (d) non-performance or improper performance of labor duties has a cause-and-effect relationship with the damage caused. Conclusions and prospects for the development. In general, characterizing the grounds of responsibility in labor law, it is stated that they are divided into normative and actual. Normative grounds are determined by legislation and are necessary for the practical implementation of responsibility in labor law. There are two types of actual grounds for liability in labor law: disciplinary misconduct; labor and property offence. The practical part of the implementation of responsibility consists in imposing responsibility on the violator exclusively in the presence of the composition of a disciplinary offense or the composition of a lab","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122092550","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}

{"title":"Topical issues of information support of research infrastructures","authors":"A. Liubchych, Illia Mamaiev","doi":"10.37772/2518-1718-2022-2(38)-4","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-4","url":null,"abstract":"Problem setting. The construction of an innovation society and ensuring the competitiveness of domestic science depends largely on the effective activity of research infrastructures. In turn, research infrastructures depend on their information support, as information is one of the most valuable resources in the modern world. Analysis of recent researches and publications. Innovative infrastructures were investigated in the works of such domestic scientists as S. V. Hlibko, I. V. Podrez-Riapolova and others. Research infrastructure was considered by N. M. Vnukova, O. V. Holovashchenko, V. P. Kokhan. H. P. Klimova investigated the issue of knowledge transfer in innovative infrastructures. Among the foreign scientists who have studied research infrastructure, you can mention M. Stührenberg, O. Schonefeld, A. Witt, F. Giladi and others. Target of research. The purpose of the article is to identify legal and organizational obstacles that interfere with the rational use of data, as well as to determine the means of eliminating them for establishing effective information support of research infrastructures. Article’s main body. Effective activity of research infrastructures is possible solely if their information support is available. In turn, obtaining access to information and its circulation are faced with a number of legal and organizational problems. Legal problems include: 1) copyright issues that are quite inconsistent in different countries and requires special approaches; 2) issues of protection of personal data; 3) issues of behavior of Internet giants; 4) issues of international scientific cooperation under a single agreed legislation. Organizational problems include: 1) the issue of irrational use of data through their localization, stagnation and «dying» in one place; 2) issues of implementation of fair-principles of data management; 3) questions of standardization of data for the machine processing; 4) issues of construction of centralized data infrastructure. Conclusions and prospects for the development. Researchers who work with personal data of EU citizens should pay attention to the peculiarities of protection of personal data defined by General Data Protection Regulation, Regulation No. 1725/2018 and other acts. The specifics of copyright rules at the level of individual national legislation should also be taken into account. One of the significant obstacles to the free receipt of large and useful arrays of information is the behavior of Internet giants, which complicate its free circulation on the basis of “protection of personal data”. In connection with this domestic legislators, it is advisable to draw a clear boundary between «personal», «non -personal», «mixed», «anonymized» and «pseudonymized» data. For more efficient development of national research infrastructures, Ukraine should increase international cooperation, in particular on ERIC projects and integration into the European Research Area. In order to prevent irrational","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"274 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115893807","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}

{"title":"Constitutional basis of legal regulation of tax relations: modern view and significance","authors":"Mushfik Damirchiev","doi":"10.37772/2518-1718-2022-2(38)-8","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-8","url":null,"abstract":"Problem setting. An analysis of the constitutional principles of legal regulation of tax relations is carried out and the main features of such principles at the present stage of development of public relations in Ukraine and other countries are determined. It is established that the numerous changes that are constantly made to the content and individual provisions of the main sources of tax legislation of Ukraine, especially the Tax Code of Ukraine, are balanced by the fundamental importance and role of constitutional foundations of taxation, enshrined in the Basic Law of Ukraine. Target of research. The purpose of the article is to analyze on the basis of general scientific and special methods of scientific knowledge of the constitutional principles of legal regulation of tax relations, determination of the main features of these principles at the present stage of development of public relations in Ukraine and other countries. Article’s main body. It is pointed out that along with the development of tax relations and the increase in tax revenues of budgets, there was an awareness of the need to consolidate the tax duty among the system of basic constitutional duties of the individual. It is stated that establishing of the basic tax duty of taxpayers at the constitutional level took place in the form of the constitutional principle of universality of taxation. It is emphasized that the constitutional principle of universality of taxation has certain legal limits determined by the principle of the rule of law. It is demonstrated that the direct manifestation of defining the limits of the principle of universality of taxation at the constitutional level is consolidation in constitutional law rules the legality of the establishment, as well as full or partial prevention of retroactive effect of the tax mechanism in cases where it worsens the situation of taxpayers. Conclusions and prospects for the development. It is stated that simultaneously with the principle of universality of taxation, that is directly enshrined in the Constitution of Ukraine, the indirectly enshrined constitutional principle of equality of taxation is derived from the provisions determining equal legal protection of all forms of property. It is emphasized that the content of the principle of equality in taxation provides the same attitude to taxpayers who have a similar economic situation, and differentiated attitude to taxpayers with different economic situation. It is concluded that the principle of equality of taxation by its economic nature harmonizes the principle of universality of taxation, helping to reconcile divergent public and private interests in tax relations and thus promote their development, increase the efficiency of national tax systems.","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122561442","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}

{"title":"The concept of digitalization: national and international approaches","authors":"M. Khaustova","doi":"10.37772/2518-1718-2022-2(38)-1","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-1","url":null,"abstract":"Problem setting. Digitalisation is one of the defining trends in human civilization, forming a more inclusive society and better governance, expanding access to health care, education and banking, improving the quality and coverage of public services, expanding the way people work together, and enabling people to benefit greater variety of goods at lower prices. The Covid-19 pandemic has demonstrated the importance and need for digital technologies for the well-being of the population and the development of economies. Today in Ukraine a large number of normative legal acts are being developed for the development of the digital economy, development concepts and programs are being adopted. However, the processes of digitalization of Ukrainian society have not yet been finalized and require further research and implementation of new tools and measures, in particular taking into account international legal practice in this area. Analysis of recent researches and publications. For a comprehensive understanding of the concept of digitalization and digital transformation should refer to the teachings of prominent domestic and foreign scholars. In this regard, among which are the studies of A. McAfee, S. Brennan, D. Kreiss, P. Weil, S. Warner, Yu. O. Nikitin, O. A. Burbelo, G. O. Tkachuk, G. G. Чмерук, В. Р. Kralich, I. A. Burlakova. Their research can be used as a basis for defining the concept of digital transformation. Target of the research. The purpose of the article is to systematize the concept of digitalization, to analyze the international experience in the field of digitalization of society for the introduction into the domestic legal system of positive legal experience in the regulation of digital relations; outline the ways and measures that are necessary for further work for the effective use of digitalization tools to improve economic and political relations in Ukraine. Article’s main body. The article analyzes national and international approaches to the nature and significance of digitalization, and the actions of states in the direction of further implementation of digitalization of society. It is determined that in the countries of the European Union the estimated indicator of the level of technological development and the degree of introduction of innovative technologies in the digital society is used – the DESI Index. It is emphasized that digitalization is not limited to the exclusive use of technology; it is characterized by a change in culture, integrated into all areas of work, and a transformation in the management of different teams. Domestic achievements that were formed under the influence of globalization processes and modern international legal practice in the field of digitalization are analyzed, namely, institutions established in Ukraine and adopted regulations in the field of digitalization of Ukrainian society. It is concluded that the state regulation of the development of the digital sector of society requires the for","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126116864","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}

{"title":"Dignified working conditions for scientists – on e of the priority directions of state policy in the field of science","authors":"O. Yaroshenko, Nataliya Vapnyarchuk","doi":"10.37772/2518-1718-2022-2(38)-5","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-5","url":null,"abstract":"Problem setting. The transition to an innovative model of economic development of the country is impossible without creating conditions for safe, high-quality, efficient work with decent pay in various sectors of the economy, which contributes to the realization of human potential. The development of the latter is decisive for the further fate of the economic, political, social, spiritual spheres of life in Ukraine and the creation of conditions for its transition to an innovative model of the state system. The implementation of the Concept of Decent Work at all levels is a complex mechanism for solving the accumulated problems in the social and labor sphere of the country. Today, this is especially true of the scientific field related to intellectual activity. Target of research. Research of problematic issues of legal regulation of relations in the scientific sphere on decent working conditions for scientists and identification of ways to solve them. Analysis of recent researches and publications. The issue of decent work in Ukraine is to some extent covered in the scientific works of such scientists as LP Amelicheva, AV Vasylyk, L. Yu. Velychko, OO Gerasimenko, OD Gostyuk, O V. Zhadan, VV Zhernakov, Yu. Ivchuk, AM Kolot, TA Kolyada, SG Rudakova and others. At the same time, to date, there are no relevant comprehensive studies in the available scientific literature to ensure decent work of such subjects of labor law as scientists, as well as the legal mechanism for appropriate provision. Article’s main body. According to the Concept of the State Target Program for the Development of Research Infrastructures in Ukraine for the period up to 2026, approved by the order of the Cabinet of Ministers of Ukraine of April 14, 2021 № 322-r. One of the problems that needs to be solved is the unsatisfactory condition of the material and technical base of research infrastructures, the lack of decent working conditions for scientists and comfortable premises for their work. The scientific potential of human resources in Ukraine is high enough for research. At the same time, with the low level of material and technical base of scientific institutions and higher education institutions, the number of researchers in Ukraine has almost halved in recent years. The most active, creative scientists continue to leave the scientific sphere. Although scientific personnel and knowledge are fundamental factors in the sustainable development of scientific and technical potential of the state. Conclusions and prospects for the development. It is noted that the existence of the problems considered in the article is due not only to insufficient funding for science, although, of course, the economic factor is one of the main, but also imperfect legislation, lack of research infrastructure, lack of career opportunities, weak interaction with business, lack of government policies aimed at supporting the promotion of science and a number of other factors, which leads to the fact","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127060182","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}

{"title":"Regulatory and legal provision of food security in the conditions of the legal regime of maritime status (problem statement)","authors":"Anna-Mariia Olkhovska, Ye Bilousov","doi":"10.37772/2518-1718-2022-2(38)-3","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-3","url":null,"abstract":"Problem setting. The right to an adequate level of social security, including a sufficient number of quality foodstuffs, is enshrined at both the international and national levels. Consumption of food is an integral part of human life, and therefore, food security is an urgent task of the state. Analysis of recent researches and publications. In turn, the selected issues were studied by the following specialists: V. P. Samokysh, O. V. Tarasyuk, V. R. Shishlyuk and others. Despite the sufficient number of scientific studies on this issue, in the context of full-scale armed aggression by Russia against Ukraine, we believe that the chosen issue is relevant and deserves detailed analysis within this study. The target of the research is to analyze the regulatory and legal framework for food security in the legal regime of martial law. The object of study – the legal relations that arise in the process of implementation and provision of food security in the legal regime of martial law. The subject of the study is directly the analysis of legal norms in the field of food security, in particular, in the legal regime of martial law. Article’s main body. The article studies the issues of regulatory and legal support of food security in the legal regime of martial law, analysis of regulations in this area, explores the meaning of “food security” in the legal regime of martial law. The chosen issue is especially relevant today, as the event that took place on February 24, 2022, namely the full-scale armed aggression by the Russian Federation (hereinafter – Russia) against Ukraine, caused problems of both legal and socio-economic nature, which negatively affect the functioning of the food security system not only in our country, but also in other countries, as Ukraine is a recognized exporter of certain foods (cereals and oilseeds, etc.) to global markets. Therefore, in order to provide the population with necessary food and non-food products, as well as to prevent food crisis, both domestic and foreign markets, the legislator has developed and implemented a number of regulations of different levels of hierarchy, the content of individual norms or groups of norms aimed at preventing, overcoming and neutralizing the negative consequences of the functioning of the food security system of Ukraine. In particular, it should be emphasized that the content of these regulations relates to the order of economic activity under martial law, rules and procedures for providing the population with sufficient food in sufficient quantities (especially in regions where active hostilities), issues of use agricultural lands, rules and procedures for import and further distribution of humanitarian aid on the territory of Ukraine, etc. Conclusions and prospects for the development. Ensuring food security of the population in the legal regime of martial law is one of the priorities of the state. Quality food in sufficient quantities is one of the factors that directly affects the ","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125588935","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}

{"title":"Conflicts and disputes in the field of labor: essence and interaction","authors":"V. Zhernakov","doi":"10.37772/2518-1718-2022-2(38)-6","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-6","url":null,"abstract":"Problem setting. The perception of conflicts and disputes in the field of labor should not be limited to the concepts inherent in the consideration of collective labor disputes, and the research base cannot be only the sources of labor law. For a deeper understanding of the nature and essence of conflicts and disputes one should operate in the categories of philosophy, conflictology, and general theory of law. Target of research is the substantiation of the concept of broad scope and deep content of the categories “conflict” and “labor dispute” and the impossibility of limiting them to the mechanism of collective labor disputes. Analysis of recent researches and publications. Problems of legal regulation of conflicts and disputes in the field of labor have been studied in recent years by L. Yerofeenko, S. Yerokhin, V. Kushik, I. Lykholat, J. Lyubchenko, V. Mamay, G. Rybnytsky, N. Uvarova and other scientists. Mostly they considered the mechanism of collective labor disputes, and some of them even made a comparative analysis of the categories of collective labor dispute and “collective labor conflict”. Meanwhile, the nature of conflicts in the field of labor, the relationship between conflicts and individual labor disputes have been ignored. Article’s main body. The main idea of the article is that the categories of “conflict” and “labor dispute” in the field of labor have a deep meaning and a wide scope. Conflicts in the field of labor have not only a psychological basis as irreconcilable differences and sharp confrontation. They are based on natural principles based on the age-old conflict between labor and capital. Labor disputes are not differences between the parties to social and labor relations, but a complex organizational and legal mechanism. Conflicts and disputes in the field of labor have different dimensions in time and in essence. Conflict may be present at the stage of forming the demands of the employee (labor collective), and it does not necessarily end with the end of the strike or the decision of national courts or the European Court of Human Rights. The erroneous assertion that the court decision is considered executed after the issuance of an order to reinstate the employee at work is emphasized. Since the psychological component of the conflict continues after the end of the labor dispute, the employer is not always ready to fully implement the decision of the body to consider the labor dispute. The decision to reinstate the employee should be considered executed from the date of his actual admission to work, which consists in granting the rights and obligations in full until dismissal. The role of the state in preventing and resolving collective labor disputes (conflicts) is determined by economic and socio-legal factors, including maintaining constructive cooperation in the field of labor as an important component of public life, preventing economic losses, maintaining harmony in labor collectives. Proposals for improving l","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126517310","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}

{"title":"The influence of digitalization on the administration of taxes and charges in Ukraine","authors":"O. Chudak","doi":"10.37772/2518-1718-2022-2(38)-9","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-9","url":null,"abstract":"Problem setting. Modern society is gripped by the trend of digitalization, which permeates all spheres of its life. First of all, such processes affected the state’s economy, and hence the taxation and administration of taxes and fees. According to scientists, the key technologies of the digital economy contribute to the digital transformation of business – the transformation of analog products, business processes and business models of organizations into those based on the effective use of digital technologies. In addition, it should be noted that the digital economy is shaping a new, digital business environment and includes all digital resources of business organizations integrated into the system, interaction with other economic entities within the country and abroad [1, p. 122–123]. In the digital economy, digital technologies are recognized as the basis for the creation of new products, values, properties, unique systems and processes. This thesis is confirmed by the provisions reflected in the Economic Strategy of Ukraine 2030, in particular, in paragraph 6.2 Ukraine 2030E a country with a developed digital economy: data becomes an asset. Data collection, description, storage and processing allow to obtain valuable information for use in business processes, public life, the work of the state. The ability to work with data and analyze it is an opportunity to be the first to obtain valuable market “insights”, to be more competitive [9]. It is obvious that the processes of introduction of new technologies in the context of digitalization of the country’s economy have not escaped the sphere of taxation and administration of taxes and fees. Target of research. The purpose of the article is to reveal certain aspects of the impact of digitalization on the administration of taxes and fees in our country. Analysis of recent researches and publications. Researchers such as O. Dmytryk, D. Kobylnik, A. Kolisnyk, M. Kucheryavenko, and O. Makukh, V. Ryadinska, M. Chinchin and etc. are engaged in the study of innovations related to the administration of taxes and fees in the conditions of digitalization. At the same time, many aspects still remain unclear. Article’s main body. It is emphasized that the introduction of electronic services in the field of taxation, as well as the approach of the legislator to their regulation should be positively assessed, because in the context of digitalization the implementation of such principles as simplifying the procedure of interaction between taxpayers and the supervisory authority. as can be seen, this principle is part of the principle of the general principle of tax law uniformity and ease of payment. In general, the legislative approaches to the regulation of electronic services taxation in Ukraine as quite acceptable and well-founded. However, in order to improve the implementation of the relevant tax legislation, we consider it necessary to define more clearly the list of electronic services subject to taxat","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134188741","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}

{"title":"Economic security and the role of collective West in the post-war recon struction of Ukraine","authors":"I. Yakoviyk, K. Yefremova, Evgeniy F. Novikov","doi":"10.37772/2518-1718-2022-2(38)-2","DOIUrl":"https://doi.org/10.37772/2518-1718-2022-2(38)-2","url":null,"abstract":"Problem setting. Although the outcome of the Russian-Ukrainian war is uncertain, it is necessary to start thinking about the future reconstruction of Ukraine. The paper examines issues related with the complex of problems connected with the post-war reconstruction of Ukraine and the participation of the collective West, which means a set of countries (USA, EU member states, Canada, Scandinavian countries) participating in Euro-Atlantic integration. In this article, we use previous experience of post-war reconstruction of Western Europe (for example, the Marshall Plan after World War II). We set out the key principles of international cooperation in the renovation of the Ukrainian economics and the state as a whole, as well as the role of individual subjects of international law in this process. The paper is intended to involve foreign and domestic lawyers in a discussion on a wider range of issues, which will include further and more detailed analysis of the best ways to rebuild Ukraine after the war. Analysis of resent researches and publications. The idea of developing a European plan for the reconstruction of Ukraine (“Marshall Plan for Ukraine”) began to be discussed after the Revolution of Dignity. However, it has not been the subject of serious research. The situation changed after Russia declared war on Ukraine. As Ukraine has a chance to win the war, the leaders of the United States, the European Union and Ukraine are discussing the possible content of a “New European Plan for Ukraine.” However, today, both in Ukraine and abroad, this issue is dominated by journalistic publications, which determines the relevance and practical significance of the development of the problem. Target of research is to reveal the content, main directions of participation of international financial institutions and individual states in the reconstruction of Ukraine after the war. Article’s main body. The article considers the problem of determining the content of the “New European Plan for Ukraine” in relation to the postwar period. The uniqueness of the plan to restore the Ukrainian economy is emphasized. The steps of international financial institutions and individual countries regarding the revival of Ukraine during and after the war are analyzed. Conclusions and prospects for the development. The conclusion that grants should make up a large share of foreign aid flows in the post-war reconstruction of Ukraine is substantiated. An important step in Ukraine’s post-war reconstruction should be the write-off of foreign debt, or at least part of it, by foreign financial institutions, primarily the IMF and the World Bank, as an important and necessary sign of genuine solidarity of the international community. Emphasis is placed on the special role of the United States and the European Union in the postwar reconstruction of Ukraine, in particular on the issue of writing off Ukraine’s foreign debt.","PeriodicalId":133481,"journal":{"name":"Law and innovations","volume":"2 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132513648","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}