{"title":"The Formation of Circus Culture in Lviv (Lemberg) (The Late 18Th-Mid-19ThCentury)","authors":"O. Pospelov","doi":"10.15804/ksm20210209","DOIUrl":"https://doi.org/10.15804/ksm20210209","url":null,"abstract":"","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132949433","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}
Actuality of the research. Legal presumptions refer to legal anomalies, i.e. atypical regulators of law, which are based on assumptions about the presence or absence of legal facts or compositions. In the area of financial law application, this category is fragmented. Therefore, the formulation of a comprehensive doctrinal generalization on this concept is relevant. The purpose of the paper is to reveal the features of presumptions on discretion in law enforcement of financial legal provisions. The research tasks cover defining the essence and types of the presumptions, possible ways to establish appropriate procedural limits for discretion in law enforcement of financial legal provisions. The research methodology is the use of contemporary general philo-sophical, general scientific and specific scientific instruments. The choice of these tools of knowledge is determined by a systematic approach. This provides an opportunity to explore theoretical and practical issues of discretion in law enforcement of financial legal provisions in the unity of their content component and external form of reflection. The author has outlined the essence of legal presumptions on discretion in law enforcement of financial legal provisions as both current legal phenomena and legal regulations. The relationship between presumptions and principles of law, as well as the classification of presumptions has been researched into. Presumptions on discretion in law enforcement of financial legal provisions are formed in relation to a particular legal fact or group of facts or compositions that correspond with a particular law enforcement situation, which is due to the origin, content and purpose of these facts or compositions, the relationship between them. With regard to discretion in law enforcement of financial legal provisions, it could also be argued that there are both legally defined irrefutable presumptions (innocence, “all doubts in favour of the taxpayer”) and rebuttable in a particular case, which does not terminate its effect as a whole. It has been concluded that presumptions on discretion in law enforcement of financial legal provisions are applied due to logical methods of induction or modelling, when the probability of a phenomenon is not high enough.
{"title":"Presumptions on Discretion in Law Enforcement of Financial Legal Provisions","authors":"A. Barikova","doi":"10.15804/ksm20210201","DOIUrl":"https://doi.org/10.15804/ksm20210201","url":null,"abstract":"Actuality of the research. Legal presumptions refer to legal anomalies, i.e. atypical regulators of law, which are based on assumptions about the presence or absence of legal facts or compositions. In the area of financial law application, this category is fragmented. Therefore, the formulation of a comprehensive doctrinal generalization on this concept is relevant. The purpose of the paper is to reveal the features of presumptions on discretion in law enforcement of financial legal provisions. The research tasks cover defining the essence and types of the presumptions, possible ways to establish appropriate procedural limits for discretion in law enforcement of financial legal provisions. The research methodology is the use of contemporary general philo-sophical, general scientific and specific scientific instruments. The choice of these tools of knowledge is determined by a systematic approach. This provides an opportunity to explore theoretical and practical issues of discretion in law enforcement of financial legal provisions in the unity of their content component and external form of reflection. The author has outlined the essence of legal presumptions on discretion in law enforcement of financial legal provisions as both current legal phenomena and legal regulations. The relationship between presumptions and principles of law, as well as the classification of presumptions has been researched into. Presumptions on discretion in law enforcement of financial legal provisions are formed in relation to a particular legal fact or group of facts or compositions that correspond with a particular law enforcement situation, which is due to the origin, content and purpose of these facts or compositions, the relationship between them. With regard to discretion in law enforcement of financial legal provisions, it could also be argued that there are both legally defined irrefutable presumptions (innocence, “all doubts in favour of the taxpayer”) and rebuttable in a particular case, which does not terminate its effect as a whole. It has been concluded that presumptions on discretion in law enforcement of financial legal provisions are applied due to logical methods of induction or modelling, when the probability of a phenomenon is not high enough.","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129302332","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":"Recenzja książki pt. Bezpieczeństwo w cyberprzestrzeni. Wybrane zagadnienia, red. M. Molendowska, R. Miernik, Toruń 2020. Wydawnictwo Adam Marszałek, ss. 328","authors":"L. Wyszczelski","doi":"10.15804/ksm20212011","DOIUrl":"https://doi.org/10.15804/ksm20212011","url":null,"abstract":"","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"24 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133291833","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}
Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements. Nevertheless, its potential was not applied widely neither by taxpayers nor by the competent authorities in Ukraine. In 2020, the national legislator introduced changes to the Tax Code of Ukraine that might positively impact on the practice of application of MAP in Ukraine and make it more cer-tain and comfortable for taxpayers and tax authorities. The taxpayers received the right to initiate MAP between competent authorities of contracting states in case of taxation not in accordance with the provisions of double taxation treaties. At the same time, the new legal provisions have few deficiencies in comparison with the international standards of international taxation included in the OECD MTC and its commentaries. Based on the results of the compara-tive analysis, the amendments to the Tax Code of Ukraine are proposed in the article.
{"title":"Mutual Agreement Procedure in Ukraine","authors":"L. Kasianenko, Irina Umrykhina","doi":"10.15804/ksm20210204","DOIUrl":"https://doi.org/10.15804/ksm20210204","url":null,"abstract":"Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements. Nevertheless, its potential was not applied widely neither by taxpayers nor by the competent authorities in Ukraine. In 2020, the national legislator introduced changes to the Tax Code of Ukraine that might positively impact on the practice of application of MAP in Ukraine and make it more cer-tain and comfortable for taxpayers and tax authorities. The taxpayers received the right to initiate MAP between competent authorities of contracting states in case of taxation not in accordance with the provisions of double taxation treaties. At the same time, the new legal provisions have few deficiencies in comparison with the international standards of international taxation included in the OECD MTC and its commentaries. Based on the results of the compara-tive analysis, the amendments to the Tax Code of Ukraine are proposed in the article.","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"06 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127171118","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":"Problematic Issues of Foreclosure on the Object of Pledge of Property Guarantor (Resident of Ukraine)","authors":"V. Krasutskyi","doi":"10.15804/ksm20210205","DOIUrl":"https://doi.org/10.15804/ksm20210205","url":null,"abstract":"","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114557825","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}
thus the non-acceptance of the jury by the vast majority of citizens and their evasion of the duties of jurors. It is concluded that it is inexpedient to preserve the jury trial in civil proceedings in its current form, as this will only harm the tasks of civil proceedings. The authors propose the ways to improve the model of the jury trial in civil proceedings in Ukraine, in particular, by building a transparent system for forming a list of jurors as a result of outreach work among the population and decent pay for jurors.
{"title":"Jury in Civil Procedure in the Context of Judicial Reform in Ukraine","authors":"R. Minchenko, D. Minchenko","doi":"10.15804/ksm20210206","DOIUrl":"https://doi.org/10.15804/ksm20210206","url":null,"abstract":"thus the non-acceptance of the jury by the vast majority of citizens and their evasion of the duties of jurors. It is concluded that it is inexpedient to preserve the jury trial in civil proceedings in its current form, as this will only harm the tasks of civil proceedings. The authors propose the ways to improve the model of the jury trial in civil proceedings in Ukraine, in particular, by building a transparent system for forming a list of jurors as a result of outreach work among the population and decent pay for jurors.","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122547318","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":"Maria Libiszowska-Żółtkowska, Homo religiosus. Szkice socjologii religii [Homo religiosus. An Outline of Sociology of Religion], Zakład Wydawniczy NOMOS, Kraków 2021, pp. 295.","authors":"J. Mariański","doi":"10.15804/ksm20211013","DOIUrl":"https://doi.org/10.15804/ksm20211013","url":null,"abstract":"","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122449525","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}
Under conditions of aggravation of external and internal contradictions of economic character, importance of increase of the state national security level, an urgent need of search of system algorithm for construction of integral paradigm of economic security appears. The main trend of further economic development of society is the connection of economic security of the state and the welfare economy of society in a single target function, which fully reveals and realizes the economic potential of the state and society. The level of the country’s welfare is the basis for making certain government decisions in the socio-economic sphere.It has been noted that economic security of welfare is ensuring the protection of interests and creating favorable conditions for ensuring a high standard of living and welfare of society in the implementation of the State Strategy for Economic Security. The place of economic security of welfare in the system of national security has been determined – the high level of its realization is a springboard for strengthening and further development of other components of the country’s economic life. Improvement of the public administration efficiency is one of the conditions for ensuring sustainable socio-economic development of the country, region and raising of living standards of the population.
{"title":"National Well-Being as a Key Postulate of the National Security","authors":"V. Hnatenko","doi":"10.15804/ksm20210105","DOIUrl":"https://doi.org/10.15804/ksm20210105","url":null,"abstract":"Under conditions of aggravation of external and internal contradictions of economic character, importance of increase of the state national security level, an urgent need of search of system algorithm for construction of integral paradigm of economic security appears. The main trend of further economic development of society is the connection of economic security of the state and the welfare economy of society in a single target function, which fully reveals and realizes the economic potential of the state and society. The level of the country’s welfare is the basis for making certain government decisions in the socio-economic sphere.It has been noted that economic security of welfare is ensuring the protection of interests and creating favorable conditions for ensuring a high standard of living and welfare of society in the implementation of the State Strategy for Economic Security. The place of economic security of welfare in the system of national security has been determined – the high level of its realization is a springboard for strengthening and further development of other components of the country’s economic life. Improvement of the public administration efficiency is one of the conditions for ensuring sustainable socio-economic development of the country, region and raising of living standards of the population.","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116267144","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":"Wpływ twórczej resocjalizacji na kształtowanie wartości osób pozbawionych wolności","authors":"Aleksandra Kobylańska","doi":"10.15804/ksm20211010","DOIUrl":"https://doi.org/10.15804/ksm20211010","url":null,"abstract":"","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114209546","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}
Present dynamic development of the social relations (on both global and national levels) requires revision of the temporal criteria for legal issues by theorists of law and lawyers (practitioners). One of the legal categories which requires in-depth research is the action of legal acts in time. Basically law in general and the legal acts in particular are closely connected in terms of time: change of social relations and their development demand changes in legal regulation; synchronously law or any other regulative act also exists in time objectively (in terms of time it is developed, considered by the legislative organ and adopted, entering into action and subsequently loses its force and action proceeding). Jean-Louis Bergel, the French theorist of law, states that “despite its unresolved nature, the problem of application of law in time is a classical issue.”2 It is classical because the reflection on the connection between the law3 and its temporal features dates back to the times of Aristotle
{"title":"Temporary Legislation: Theoretical and Practical Aspects","authors":"Alona Shulima","doi":"10.15804/ksm20210109","DOIUrl":"https://doi.org/10.15804/ksm20210109","url":null,"abstract":"Present dynamic development of the social relations (on both global and national levels) requires revision of the temporal criteria for legal issues by theorists of law and lawyers (practitioners). One of the legal categories which requires in-depth research is the action of legal acts in time. Basically law in general and the legal acts in particular are closely connected in terms of time: change of social relations and their development demand changes in legal regulation; synchronously law or any other regulative act also exists in time objectively (in terms of time it is developed, considered by the legislative organ and adopted, entering into action and subsequently loses its force and action proceeding). Jean-Louis Bergel, the French theorist of law, states that “despite its unresolved nature, the problem of application of law in time is a classical issue.”2 It is classical because the reflection on the connection between the law3 and its temporal features dates back to the times of Aristotle","PeriodicalId":431204,"journal":{"name":"Krakowskie Studia Małopolskie","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115471018","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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