Pub Date : 2021-01-28DOI: 10.54658/ssu.27097978.2021.1.pp.179-188
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
{"title":"Establishment and development of legal support of the local taxation system in Ukraine: historical aspect","authors":"R. Shapovalov, Olga Laptieva","doi":"10.54658/ssu.27097978.2021.1.pp.179-188","DOIUrl":"https://doi.org/10.54658/ssu.27097978.2021.1.pp.179-188","url":null,"abstract":"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. \u0000It 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. \u0000It 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","PeriodicalId":427922,"journal":{"name":"Collection of Ukrainian Research Institute of Special Equipment and Forensic Expertise of the Security Service OF Ukraine","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121038023","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}
Pub Date : 2021-01-28DOI: 10.54658/ssu.27097978.2021.1.pp.22-32
Oleg A. Parfylo, Maryna Nadizhko
The article is devoted to the study of the feasibility of introducing the institute of expertise in the field of law in the domestic criminal process. The correlation and interrelation of special and well-known knowledge is analyzed. The content of special knowledge possessed by a forensic expert as a complex concept, including professional knowledge in the field of science, art, technology and craft, which are not publicly available and well-known, as well as certain skills and abilities how to apply them in order to obtain such a procedural source of evidence as an expert opinion. The peculiarities of the world experience of realization of the institute «amicus curiae» both in the countries of continental law and in the Anglo-Saxon legal system states are studied. It is noted that the subject and task of such expertise in foreign countries is the interpretation of legal norms in law enforcement practice, the establishment of compliance of certain legal facts with the current legislation requirements. The possibility of using legal knowledge by a forensic expert is determined, in particular, it is proposed the author's concept that the expert opinion on legal issues (as, in fact, the conclusion of a forensic expert) will not have an obligatory value, and its strength is in the rationality of arguments, reasoning of conclusions and proposals. It is noted that the opinion of a specialist in the field of law does not oblige to make a decision in favor of a particular participant in the process, but makes you think and motivate your actions, especially those participants in the process who are endowed with authority. According to the results of the study, it is substantiated that the involvement of legal experts in the domestic criminal process will be the key to making fair and reasoned decisions. The advantages and possible consequences of the legal expertise introduction of are highlighted, the relevant amendments to the CPC of Ukraine and recommendations for obtaining the status of a participant in criminal proceedings by a legal expert are proposed.
{"title":"Regarding the use of special knowledge by an expert on legal issues in the\u0000criminal procedure of Ukraine","authors":"Oleg A. Parfylo, Maryna Nadizhko","doi":"10.54658/ssu.27097978.2021.1.pp.22-32","DOIUrl":"https://doi.org/10.54658/ssu.27097978.2021.1.pp.22-32","url":null,"abstract":"The article is devoted to the study of the feasibility of introducing the institute of expertise in the field of law in the domestic criminal process. The correlation and interrelation of special and well-known knowledge is analyzed. The content of special knowledge possessed by a forensic expert as a complex concept, including professional knowledge in the field of science, art, technology and craft, which are not publicly available and well-known, as well as certain skills and abilities how to apply them in order to obtain such a procedural source of evidence as an expert opinion.\u0000The peculiarities of the world experience of realization of the institute «amicus curiae» both in the countries of continental law and in the Anglo-Saxon legal system states are studied. It is noted that the subject and task of such expertise in foreign countries is the interpretation of legal norms in law enforcement practice, the establishment of compliance of certain legal facts with the current legislation requirements. \u0000The possibility of using legal knowledge by a forensic expert is determined, in particular, it is proposed the author's concept that the expert opinion on legal issues (as, in fact, the conclusion of a forensic expert) will not have an obligatory value, and its strength is in the rationality of arguments, reasoning of conclusions and proposals. It is noted that the opinion of a specialist in the field of law does not oblige to make a decision in favor of a particular participant in the process, but makes you think and motivate your actions, especially those participants in the process who are endowed with authority. \u0000According to the results of the study, it is substantiated that the involvement of legal experts in the domestic criminal process will be the key to making fair and reasoned decisions. The advantages and possible consequences of the legal expertise introduction of are highlighted, the relevant amendments to the CPC of Ukraine and recommendations for obtaining the status of a participant in criminal proceedings by a legal expert are proposed.","PeriodicalId":427922,"journal":{"name":"Collection of Ukrainian Research Institute of Special Equipment and Forensic Expertise of the Security Service OF Ukraine","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128017232","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}