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Problems of legal regulation of transport activities on inland waterways of Ukraine 乌克兰内河运输活动的法律管制问题
Ye. M. Kliuieva, Lubov Babenko-Martyniuk
The article examines the problems of legal regulation of transport activities on inland waterways of Ukraine. The current absence of legal framework governing the implementation of river transport and port infrastructure in Ukraine is indicated. The purpose of the article is to reveal the problematic aspects of legal regulation of transport activities on inland waterways of Ukraine, namely – the absence of the relevant Law of Ukraine «On Inland Water Transport» and the importance of its adoption for legal regulation of transport activities and development of shipping on the inland waterways of Ukraine. The state policy on river transport and the strategy for its implementation are currently only prescribed and approved in the bill on inland water transport, which has been underway since 2015. Currently, there is a situation in which the shortcomings in the legal regulation of legal relations arising in the field of inland navigation in Ukraine are clearly defined. The lack of a mechanism for resolving the problems of the industry is confirmed by the disputes faced by enterprises and institutions of the organization regarding the operation by inland water transport. The settlement of the above situation requires a clear definition of the legal status of the river port, delimitation of the functions of the river port in terms of economic activity and state control and supervision over shipping safety, determination of the water area status and river port territory, consolidation of legal relations with business entities of all ownership forms at the legislative level. Adoption of this bill will make it possible to regulate at the legislative level legal relations in the field of domestic navigation on inland waterways, i.e. activities related to the use of vessels for cargo, passengers, luggage, mail, operation of inland waterways, registration of vessels and river cargo terminals and the right to sail under the State flag of Ukraine, the legal status of the ship’s crew, its composition, the rights and responsibilities of the captain (commander) of the ship, the rules of navigation safety, regulation of ship traffic, etc.
本文探讨了乌克兰内河航道运输活动的法律规制问题。报告指出,目前缺乏管理乌克兰内河运输和港口基础设施实施的法律框架。本文的目的是揭示乌克兰内河运输活动法律监管的问题方面,即缺乏相关的乌克兰《内河运输法》,以及通过该法律对乌克兰内河运输活动和航运发展的法律监管的重要性。内河运输的国家政策及其实施战略目前只在2015年开始进行的内河运输法案中规定和批准。目前的情况是,乌克兰内河航行领域产生的法律关系的法律规制方面的缺陷得到了明确界定。该组织的企业和机构在内河运输经营中面临的纠纷,证实了解决行业问题机制的缺乏。要解决上述问题,需要明确内河港口的法律地位,明确内河港口在经济活动和国家对航运安全的控制和监督方面的功能,确定水域地位和内河港口领土,在立法层面巩固与各种所有制经济主体的法律关系。采用这项法案将有可能监管在立法层面法律关系领域的国内内河导航,即使用船只货物有关的活动,旅客、行李、邮件、操作的内陆水道,船舶登记和河货物码头和乌克兰的州旗下航行,船上的船员的合法地位,其成分,船长的权利和责任(指挥官)的船,航行安全规则、船舶交通规则等。
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引用次数: 0
Countering the manifestations of organized crime in strategic enterprises as anintegral part of the national security system 打击有组织犯罪在战略企业中的表现,将其作为国家安全体系的组成部分
Alisa Osadko
The article covers enterprises with strategic importance for the economy and security of the state and critical to the functioning of society, socio-economic development of the state and national security. It is noted that the topical issue that needs to be addressed urgently is the situation in the most important areas for national security, such as military-industrial (MIC), fuel and energy (FEC) and agro-industrial complexes (APC), which are the most vulnerable for organized crime.The purpose of the article is to study the manifestations of criminal activity at strategically important objects of the military-industrial complex, fuel and energy complex and agro-industrial complex. The article highlights the criteria for classifying objects of state property as those of strategic importance for the economy and security of the state, which provides additional guarantees for its activities in the form of additional funding from the state budget. Based on the analysis of certain industries, in particular militaryindustrial, fuel-energy and agro-industrial complexes, the existence of crimes in this area as well as the most characteristic features of organized crime and the problems that arise in their settlement are indicated. It is noted that certain enterprises aren't included in the list of strategically important objects. It is proposed to regulate the issues of corporatization and privatization of strategic enterprises at the legislative level. To ensure socio-economic stability and security, the state needs an effective state policy and strategy of the state aimed at the efficient use of its resources, the establishment of guarantees for economic entities to protect strategic enterprises from criminal encroachment
该条款涵盖了对国家经济和安全具有战略重要性的企业,以及对社会运作、国家社会经济发展和国家安全至关重要的企业。委员会指出,迫切需要解决的主题问题是国家安全最重要领域的情况,例如军工、燃料和能源以及农工综合体,这些领域最容易受到有组织犯罪的影响。本文的目的是研究在军事工业综合体、燃料和能源综合体以及农业工业综合体的战略重要目标上犯罪活动的表现。文章强调了将国有财产分类为对国家经济和安全具有战略重要性的对象的标准,这以国家预算的额外资金形式为其活动提供了额外保障。根据对某些工业,特别是军事工业、燃料能源和农业工业综合体的分析,指出了这一领域存在的犯罪以及有组织犯罪的最典型特征和在解决这些犯罪时产生的问题。值得注意的是,某些企业没有被列入战略重要对象名单。建议在立法层面规范战略企业的公司化和私有化问题。为了确保社会经济的稳定和安全,国家需要有效的国家政策和国家战略,旨在有效利用其资源,为经济实体建立保障,保护战略企业免受犯罪分子的侵害
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引用次数: 0
Organisational-tactical peculiarities of using public representatives in thecourse of presentation for voice or speech recognition 在语音或语音识别演示过程中使用公共代表的组织战术特点
O. Kyrychenko, O. Khrystov
The article has identified the main organizational, tactical and legal issues of using members of the public during the presentation for recognition by voice or speech, including phonogram. The authors have concluded that the most effective in terms of organizational implementation of this investigative (search) action, in terms of involvement of mutes, experts, witnesses, there is always lack of cooperation with NGOs, volunteers, representatives of labor collectives and cultural community. They have developed and proposed algorithms for using members of the public as: 1) persons who are presented together with the suspect as «mutes» for identification by «live» voice; 2) persons who perform the role of a source for the creation of audio samples of the voice (when recognizing by phonogram); 3)professionals to create audio samples of the voice (when recognizing by phonogram); 4) professionals to establish possible changes in the voice of the person to be identified; 5) witnesses involved in order to certify the correctness and objectivity of the recording of the content, course and results of the presentation for recognition by voice or speech. For this purpose typical investigative situations that arise in the case of the use of members of the public during the presentation for identification by voice and speech have been identified, in particular: 1. In the use of members of the public as persons who are presented together with the suspect as «extras» for identification by a «live» voice, typical investigative situations include: 1) discrepancy between the characteristics of the voice (volume, intelligibility of speech, timbre, gender of the person, etc.) of colleagues or persons who are in «close access» and the characteristics of the person’s voice presented for identification; 2) refusal of colleagues or persons who are in «close access» to participate in this investigative (search) action as a mute, etc.; 3) the investigator’s inability to determine the characteristics of mutes’ voices at the stage of preparation for the investigative (search) action. 2. When using members of the public as persons who act as a source for the creation of audio samples of the voice (when recognizing by phonogram), the authors have identified the following typical investigative situations: 1) the sound of the created phonogram (signal) does not correspond to «living» voices, or is perceived differently; 2) the number of pronounced words and phrases or their sequence is insufficient for recognition by the recognizing person, etc.3. When using members of the public as specialists to create audio samples of the voice (when recognizing by phonogram), the following tactical situations may arise: 1) lack of opportunity to involve an expert; 2) conducting an investigative (search) action in remote settlements.
这篇文章指出了在演讲过程中利用公众成员通过声音或演讲(包括录音)进行识别的主要组织、战术和法律问题。作者的结论是,在组织执行这一调查(搜查)行动方面,在哑人、专家、证人的参与方面,最有效的是始终缺乏与非政府组织、志愿者、劳动集体代表和文化社区的合作。他们已经开发并提出了算法,将公众成员作为:1)与嫌疑人一起出现的人作为“哑巴”,通过“现场”声音进行识别;2)为创造声音的音频样本而扮演来源角色的人(当通过音图识别时);3)专业人士制作声音的音频样本(通过音图识别时);4)专业人士建立待识别人的声音可能发生的变化;5)为证明对陈述的内容、过程和结果的记录的正确性和客观性,以声音或言语进行识别而涉及的证人。为此目的,在陈述过程中利用公众的声音和言语进行辨认的典型调查情况已被确定,特别是:在使用公众成员作为“临时演员”与嫌疑人一起由“现场”声音进行识别时,典型的调查情况包括:1)同事或“近距离接触”人员的声音特征(音量、可理解性、音色、人的性别等)与提供识别的人的声音特征之间的差异;2)拒绝“近距离接触”的同事或人员作为哑巴等参与调查(搜索)行动;3)调查人员在调查(搜索)行动的准备阶段无法确定哑巴的声音特征。2. 当使用公众成员作为创建声音音频样本的来源时(当通过音图识别时),作者确定了以下典型的调查情况:1)创建的音图(信号)的声音不对应于“活的”声音,或者被不同地感知;2)发音的单词、短语的数量或顺序不足以被识别人识别等。当使用公众成员作为专家来创建声音的音频样本时(通过音图识别时),可能会出现以下战术情况:1)缺乏让专家参与的机会;2)在偏远定居点进行调查(搜索)行动。
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引用次数: 0
Topical issues of scientific and methodological support for the investigation ofcyber incidents associated with the use of malicious software 为调查与使用恶意软件有关的网络事件提供科学和方法支持的专题问题
Yu. Nizovtsev, Oleg A. Parfylo
The article is devoted to the problems of information security and the fight againstcybercrime. Attention is focused on the use of software specially designed or modified forimplementation of cyberattacks, which, according to the formulations of the currentlegislation, falls under the definition of «malicious program».The article examines the most well-known cases of large-scale cyberattacks inUkraine, analyzes the course of these attacks and the destructive effectiveness ofmalicious software.The importance of forensic expertise support of the investigation of cyber incidentsin terms of research of malicious software is substantiated. The need for proper scientificand methodological support of the above forensic expertise research is noted.The state of scientific and methodological support of forensic expertise researchesof malicious software is analyzed, chronological description of the development andimplementation of scientific and methodological materials for expertise during theinvestigation of cyber incidents related to the use of malicious software is presented.Problematic points in the study of malicious software are indicated. The limits of theforensic expert's competence are outlined and the impossibility to determine theprogram's affiliation to malicious software by a purely expert basis is substantiated. Theclassification of malicious software proposed in the methodical recommendations is givenin an abbreviated form.A comparative analysis is conducted and the advantages of the methodologicalrecommendations of the Security Service of Ukraine are specified, both in training andcertification of forensic experts, and actually during conducting of malicious softwareexpert researches.
这篇文章专门讨论信息安全和打击网络犯罪的问题。关注的重点是使用专门设计或修改的软件来实施网络攻击,根据现行立法的规定,这属于“恶意程序”的定义。本文研究了乌克兰最著名的大规模网络攻击案例,分析了这些攻击的过程和恶意软件的破坏性效果。在恶意软件研究方面,法医专业知识支持网络事件调查的重要性得到了证实。注意到上述法医鉴定研究需要适当的科学和方法支持。分析了恶意软件司法鉴定研究的科学和方法支持状况,按时间顺序描述了在调查与使用恶意软件相关的网络事件期间,科学和方法材料的开发和实施。指出了恶意软件研究中存在的问题。概述了法医专家能力的限制,并证实了纯粹的专家基础无法确定程序与恶意软件的关联。在系统建议中提出的恶意软件分类以缩写形式给出。本文进行了比较分析,并指出了乌克兰安全局在法医专家的培训和认证以及恶意软件专家研究方面的方法建议的优势。
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引用次数: 0
Coordination of ensuring the protection of critical infrastructure objects 协调确保关键基础设施对象的保护
O. Kozenko, Vadym Demchuk
The article is devoted to the analysis of critical infrastructure objects protection problems, in particular coordination the provision of that protection. The article examines the problematic issues of legal and organizational support for the critical infrastructure protection, considers the establishment of coordination body in the field of critical infrastructure protection and proposes methodological principles of its activities. The authors state that the defined mechanisms and procedures of interaction between the existing national security and crisis response systems are insufficiently developed and tested for cases of large-scale crisis situations. It is indicated that the issues of CI protection were included in the number of priority areas of the state national security policy of Ukraine. The bill of law «On Intelligence», which defines the legal and organizational principles of intelligence, the legal status and social guarantees of intelligence officers and the procedure for monitoring intelligence, is analyzed. The article includes the analysis of the bill «On Critical Infrastructure and its Protection», the content of which provides for the establishment of the Authorized Body for Critical Infrastructure Protection, which is responsible for coordinating the activities of ministries and other central executive bodies in the field of protection and safety of critical infrastructure . The authors conclude that the establishment of coordinating bodies of special competence is an important component of ensuring the security of Ukraine's national interests from real and potential threats. It is noted that the experience of responding to the COVID-19 pandemic in the world and in Ukraine has shown high priority in ensuring the functioning of critical infrastructure. The article proposes that the Cabinet of Ministers of Ukraine submit to the Verkhovna Rada of Ukraine a revised bill on critical infrastructure and its protection; develop and approve the procedure for classifying facilities as critical infrastructure and create a register of facilities classified as CI; develop and approve the National Plan for Critical Infrastructure Protection of Ukraine.
本文专门分析了关键基础设施对象的保护问题,特别是协调提供这种保护的问题。文章探讨了关键基础设施保护的法律和组织支持问题,考虑了在关键基础设施保护领域建立协调机构的问题,并提出了其活动的方法原则。作者指出,现有的国家安全和危机反应系统之间相互作用的明确机制和程序在大规模危机情况下还没有得到充分的发展和测试。据指出,CI保护问题被列入乌克兰国家安全政策的若干优先领域。分析了“情报”法案,该法案规定了情报的法律和组织原则,情报官员的法律地位和社会保障以及情报监控程序。文章包括对“关键基础设施及其保护”法案的分析,该法案的内容规定建立关键基础设施保护授权机构,负责协调各部委和其他中央执行机构在关键基础设施保护和安全领域的活动。作者的结论是,设立具有特殊权限的协调机构是确保乌克兰国家利益免受实际和潜在威胁的重要组成部分。委员会指出,全球和乌克兰应对2019冠状病毒病大流行的经验在确保关键基础设施的运行方面具有高度优先性。该条建议乌克兰内阁向乌克兰最高拉达提交一项关于关键基础设施及其保护的订正法案;制定和批准将设施分类为关键基础设施的程序,并创建分类为关键基础设施的设施登记册;制定和批准乌克兰关键基础设施保护国家计划。
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引用次数: 0
Peculiarities of forming the concept «special technical means for covertobtaining of information» 形成“信息获取的特殊技术手段”概念的特殊性
Valeryii Serohin, B. Leonov, Mykola Pap
The article deals with problematic issues of forming the conceptual apparatus«special technical means for covert obtaining of information» and ways to solve them,defines the directions for improving the legislation regulating activities with specialtechnical means for covert obtaining of information. The criminal and legalcharacteristics of the crime under Article 359 of the Criminal Code of Ukraine are given.The article analyzes the disadvantages of defining the concept «special technical meansfor covert obtaining of information». It is noted that the use of technical means for covertobtaining of information in a secret way, common operational investigative activities, is adefining feature for determining special technical means for covert obtaining ofinformation and separating them from other technical means that can be used for covertobtaining information. Definitions of the concepts of «technical security», «secretmethod», «purpose of the tool», «suitability of the tool», «covert obtaining ofinformation» are proposed.
本文论述了“秘密获取情报的特殊技术手段”概念装置形成过程中存在的问题及其解决途径,明确了完善规制秘密获取情报的特殊技术手段活动立法的方向。给出了乌克兰刑法第359条规定的犯罪的刑事特征和法律特征。文章分析了界定“秘密获取情报的特殊技术手段”概念的弊端。报告指出,使用技术手段秘密获取情报是一种常见的业务调查活动,是确定秘密获取情报的特殊技术手段并将其与其他可用于隐蔽获取情报的技术手段区分开来的一个决定性特征。提出了“技术安全”、“保密方法”、“工具的目的”、“工具的适用性”、“秘密获取信息”等概念的定义。
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引用次数: 0
The issue of optimal choice of a spectrum analyzer for the needs of the ISEESSU Testing Center 针对ISEESSU测试中心需求的频谱分析仪的最佳选择问题
O. Skakun, Volodymyr Voskresenskyi, Andrii Hryndei
The article is devoted to the question analysis of the optimal choice of a portable spectrum analyzer in the conditions of functional tasks performance set before the Testing Center of the Ukrainian scientific and research Institute of special equipment and forensic expertise of the Security Service of Ukraine. The article considers the issue of additional equipment of the Testing Center of the ISEE SSU with modern measuring equipment for universal production of the world's leading manufacturers represented on the Ukrainian market. It is noted that the latest measuring equipment ensures the reliability and accuracy of measurements and tests. It is indicated that in order to improve the quality of tests by processing additional results obtained from devices with advanced functionality, it is necessary to further equip the t Testing Center of the Ukrainian scientific and research Institute of special equipment and forensic expertise of the Security Service of Ukraine with the latest technology. The authors note that among the main criteria for selecting a portable spectrum analyzer are «price / quality» and «universal purpose / highly specialized purpose». The article analyzes the features of the parameters of modern spectrum analyzers and possible ways to choose them for the needs of the Testing Center of the ISEE SSU, as well as proposals for their selection. It is noted that it is necessary to choose portable measuring equipment, which is recommended for field tests, but have characteristics similar to the parameters of laboratory instruments.
本文致力于分析便携式频谱分析仪在乌克兰科学研究所测试中心设置的特殊设备和乌克兰安全局法医专业知识之前的功能任务性能条件下的最佳选择问题。本文考虑了ISEE SSU测试中心的额外设备问题,该测试中心配备了现代测量设备,用于乌克兰市场上代表世界领先制造商的通用生产。值得注意的是,最新的测量设备确保了测量和测试的可靠性和准确性。有人指出,为了通过处理从具有先进功能的设备获得的额外结果来提高测试质量,有必要进一步为乌克兰科学研究所的t测试中心配备特种设备和乌克兰安全部门的法医专业知识,并配备最新技术。作者指出,选择便携式频谱分析仪的主要标准是“价格/质量”和“通用/高度专业化”。本文分析了现代频谱分析仪参数的特点,根据ISEE SSU测试中心的需要,分析了可能的参数选择方法,并提出了选型建议。需要注意的是,有必要选择便携式测量设备,这种设备建议用于现场测试,但其特性与实验室仪器的参数相似。
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引用次数: 0
Peculiarities of expert researches of the special technical means for covert audioor video control and observation over the person, thing or place 对人、物、场所进行隐蔽音视频控制和观察的特殊技术手段专家研究的特殊性
Valerii Serohin, Valerii Semenov, S. Samsonenko
The article is devoted to the development of methodological support for forensic expert activity. The article discusses the issues of expert research of special technical means for covert audio and video control, and also examines the issues of their improvement in order to ensure the objectivity of expert opinions on classifying technical means as special technical means for covert obtaining of information. The indicators of technical means are analyzed, which are sufficient to classify them as special technical means for covert obtaining of information. On the basis of the analysis of scientific research in the field of forensic expertise activity, directions for improving expert methods and assessing its effectiveness are proposed. It is argued that the expert opinion is based on an expert assessment of research results, establishing the sufficiency of functionality, technical characteristics and design features of a technical means for classifying technical means as a special technical means of covert obtaining of information. The article provides an example of constructing an algorithm for solving typical problems during forensic expertise of special technical means for covert obtaining of information. In the context of the methodology of scientific knowledge, prospective directions for the improvement of expert methods are analyzed. Based on the analysis results of the special technical means for covert audio and video control features, approaches are proposed to ensure the effectiveness of the methodology, as well as the objectivity of expert opinions in order to the classification of a technical means as special technical means for covert obtaining of information.
本文致力于为法医专家活动提供方法支持的发展。本文探讨了隐蔽音视频控制专用技术手段的专家研究问题,并探讨了隐蔽音视频控制专用技术手段的改进问题,以保证专家对隐蔽获取信息专用技术手段分类意见的客观性。分析了技术手段的指标,足以将其归类为隐蔽获取信息的特殊技术手段。在分析司法鉴定活动科学研究现状的基础上,提出了改进鉴定方法和评估鉴定效果的方向。专家意见是基于专家对研究成果的评估,确定技术手段的功能、技术特征和设计特征的充分性,从而将技术手段归类为秘密获取信息的特殊技术手段。本文给出了构建一种算法解决秘密获取信息的特殊技术手段司法鉴定中的典型问题的实例。在科学知识方法论的背景下,分析了专家方法改进的前景方向。在对隐蔽音视频控制特征的特殊技术手段进行分析的基础上,提出了保证方法有效性和专家意见客观性的方法,从而将某一技术手段归类为隐蔽获取信息的特殊技术手段。
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引用次数: 0
Certain issues of providing units of the Security Service of Ukraine with specialtechnical means and special equipment: historical and analytical aspect of eventplanning and organization 向乌克兰安全服务单位提供特殊技术手段和特殊设备的某些问题:活动规划和组织的历史和分析方面
Valeriia Pryimachenko, A. Zub
The article covers the issues of planning and organization of activity in the field of special technical means and special equipment development and manufacturing in the Security Service of Ukraine. The history of special equipment creation in the Security Service of Ukraine is investigated. Ways to solve the problem of special technical means and special equipment development and manufacturing in the Security Service of Ukraine are reviewed. The stages of the Ukrainian scientific and research Institute of special equipment and forensic expertise of the Security Service of Ukraine creation are covered. The participation of the Security Service of Ukraine in the implementation of state (target) programs in the context of short-term and long-term planning is described. The article contains analysis of departmental normative acts in the field of scientific and scientific-technical activities organizing and implementation in the Security Service system. Proposals about the creation of a unified system of providing the SSU units and bodies with special technical means and special equipment, including financing and rational available resources distribution are made.
该条涉及乌克兰安全部门在特殊技术手段和特殊设备开发和制造领域规划和组织活动的问题。对乌克兰安全部门特种设备制造的历史进行了调查。综述了乌克兰安全部门解决特种技术手段和特种装备研制制造问题的途径。介绍了乌克兰科学研究所的各阶段的特殊设备和乌克兰安全部门的法医专业知识。描述了乌克兰安全局在短期和长期规划背景下参与实施国家(目标)方案的情况。本文分析了公安机关在科技活动组织与实施方面的部门规范行为。建议建立一个统一的制度,向特别支助单位和机构提供特别技术手段和特别设备,包括经费和现有资源的合理分配。
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引用次数: 0
Establishment and development of legal support of the local taxation system in Ukraine: historical aspect 乌克兰地方税收制度法律支持的建立与发展:历史层面
R. Shapovalov, Olga Laptieva
The article considers the system of local taxes and fees in Ukraine before and after the adoption of the Tax Code. The role of local taxes and fees in the formation of local budget revenues is analyzed. The problems of local taxation at the present stage are considered. It is noted that local taxation is one of the three points of two different systems intersection: forming part of state taxation system, local taxes and fees are the local self-governing attribute. It is stated that in economic and legal thought the local taxation is characterized as a structural branch in public financial management of the country or as a natural right of territorial communities (groups) etc. It is emphasized that the local taxation system of Ukraine in the modern dimension has passed hard and controversial way. Possible directions for improving certain local taxes reforms are outlined and the criteria of influence on prospective development of the local taxation system in Ukraine are identified. It is pointed that the system of local taxes and fees, as well as the tax system in the country in a whole, needs to be improved because it is required, on the one hand, providing financial resources for the Local governments needs and, on the other hand, serving as a tool for local socio-economy policy concentrated on fulfilling the tasks of balanced economy and regional development. It is concluded that the search for directions to increase the amount of local taxes and fees should go not only on the way of increasing the amount of taxpayers and expanding the taxation base but also in the way of choosing such taxes and the establishment of such taxpayers that would provide small administrative expenditure and effective tax control with a sufficient amount of revenue which will provide the opportunity to create a reliable source of revenue for private local budgets
本文考虑了乌克兰在通过税法之前和之后的地方税费制度。分析了地方税费在地方预算收入形成中的作用。对现阶段地方税收存在的问题进行了思考。地方税是两种不同制度交汇的三点之一:地方税是国家税制的组成部分,地方税是地方自治的属性。在经济学和法学思想中,地方税收被认为是国家公共财政管理的一个结构性分支,或者是地方社区(群体)的一项自然权利。强调乌克兰的地方税收制度在现代维度上走过了艰难而有争议的道路。概述了改进某些地方税收改革的可能方向,并确定了对乌克兰地方税收制度未来发展的影响标准。指出地方税费制度乃至整个国家的税收制度都需要完善,因为它一方面需要为地方政府提供所需的财政资源,另一方面需要作为地方以实现经济协调发展和区域发展任务为中心的社会经济政策工具。得出的搜索方向增加当地税费应该不仅增加纳税人的方式,扩大税收基础但也选择这样的税收和建立这样的纳税人将为小行政支出,有效的税收控制提供足够多的收入将提供机会创建一个可靠的私人地方预算的收入来源
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Collection of Ukrainian Research Institute of Special Equipment and Forensic Expertise of the Security Service OF Ukraine
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