Economics. Finances. Law最新文献

{"title":"Administrative and legal regulation of public service in bodies of the executive power","authors":"K. Vladovska","doi":"10.37634/efp.2023.10.18","DOIUrl":"https://doi.org/10.37634/efp.2023.10.18","url":null,"abstract":"In the paper, a study of the administrative and legal regulation of public service in the bodies of the executive power was carried out. On the basis of the conducted scientific research, the author came to the conclusion that the administrative and legal regulation of public service in the Cabinet of Ministers of Ukraine provides for the presence in its structure of political employees who are not subject to the provisions of the legislation on civil service, as well as the principles of professionalism, political neutrality and stability public service, as well as civil servants and employees of the patronage service. The latter ensure the activities of the members of the Cabinet of Ministers of Ukraine (except for those who head the ministry) and are formally subordinated to the Secretariat of the Cabinet of Ministers of Ukraine, but in fact are subordinated only to the person whose activity they ensure. The administrative and legal regulation of public service in ministries and local executive bodies provides for the presence in their structure of both political and state and patronage employees, who are managed by the state secretary of the ministry (or the head of the staff of the local state administration), in other central bodies of executive power and territorial subdivisions of ministries, other central bodies of the executive power, there are no political employees, and the management of the state service and strategic management of the relevant body is carried out by its head.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139309585","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":"Transition to electronic document workflow: perspectives and challenges","authors":"N. Khocha, Nataliia Moskal","doi":"10.37634/efp.2023.10.3","DOIUrl":"https://doi.org/10.37634/efp.2023.10.3","url":null,"abstract":"Introduction. The importance of this research lies in the fact that electronic document management can enhance accounting, management and assist businesses in making informed decisions. The purpose of the paper is to investigate the advantages and challenges that arise when transitioning to electronic document management in a company's accounting, as well as to identify possible ways to optimize this process. Results. The transition to electronic document management in accounting encompasses numerous advantages that can significantly improve a company's functioning and enhance its competitiveness. These advantages include reducing bureaucracy and paper costs, increasing productivity and document processing speed, elevating information security and data protection, and supporting sustainable development and environmental conservation. The shift to electronic document management in accounting is accompanied by several significant challenges, including technical issues and infrastructure, legal and regulatory considerations, issues with corporate culture and management transformation, and associated risks and cybersecurity challenges. Electronic document management in accounting holds significant potential. Artificial intelligence can detect and correct errors in documents, automatically distribute information, and predict payments and transactions. Blockchain technology allows for creating an immutable registry and a trust chain for each document, preventing data alteration or document forgery. Cloud solutions and mobile access enable users to access documents from any device and location, expediting work processes and enhancing efficiency. Conclusion. Transitioning to electronic document management allows for reducing bureaucracy and paper costs, increasing productivity and document processing speed, enhancing information security and data protection, as well as supporting sustainable development and environmental conservation. By leveraging artificial intelligence, blockchain technologies, cloud solutions, and integration with other systems, businesses gain the capability to enhance their operational efficiency and security.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"166 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139307625","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":"Legal regulation of land parcel normative monetary valuation approval by local self-government authorities","authors":"A. Moskalenko, Mariia Khomenko","doi":"10.37634/efp.2023.10.15","DOIUrl":"https://doi.org/10.37634/efp.2023.10.15","url":null,"abstract":"Introduction. In this paper, the legal nature of decisions made by local self-government authorities regarding the approval of technical documentation for normative monetary land valuation is analyzed. The recognition of these decisions as regulatory legal acts has been a complex issue, resulting in numerous disputes within the Ukrainian judiciary. The aim of this analysis is to enhance understanding and offer guidance on the implementation of these decisions within a legal framework. The purpose of the paper is to assess the legal standing of determinations issued by local self-governing bodies when it comes to the approval of normative monetary land assessments. We aim to determine whether such decisions can be considered regulatory legal acts and how this affects the economic and administrative relations between public administration entities and business entities. Results. During the analysis, key aspects of law as a societal phenomenon, legal norms, normative legal acts, and their history of emergence were thoroughly examined. Technical documentation related to normative monetary land valuation was also extensively explored. Particular attention was given to the history of land appraisal instruments, demonstrating that the primary objective of these instruments has always been to establish the objective natural characteristics of land, upon which land fees are calculated. Conclusion. The results of this research clearly indicate that decisions made by local self-government authorities concerning the approval of normative monetary valuation do not qualify as regulatory legal acts. They do not include mandatory legal norms established by law and do not regulate economic or administrative relations between public administration entities and business entities. In practice, this means that business entities have the opportunity to reduce land fees payable to the local budget. The conclusions of this study, supported by legal doctrine and the practical contributions of legal professionals, can be a valuable addition to the field of land law science and practical activities within this realm.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139308608","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 recovery of Ukraine in the context of termination of business regulation during martial law in the country","authors":"S. Lysenko, O. Ashcheulova, Yuliia Holovnia","doi":"10.37634/efp.2023.7.3","DOIUrl":"https://doi.org/10.37634/efp.2023.7.3","url":null,"abstract":"The paper is devoted to the study of the peculiarities of the economic recovery of Ukraine in the context of business regulation during the state of martial law in the country; determination of the economic consequences of Russian aggression for Ukraine; analysis of the effectiveness and efficiency of the new Marshall Plan, which is being developed specifically for the economic recovery of the state and the role of partner states in the further economic support of Ukraine. For the first time, the stages that must be applied by Ukraine and the partner states for the recovery process have been analyzed. It is noted that a sequential approach with a gradual increase in activity should be used for the recovery process, which should have four stages: aid, reconstruction, modernization and accession to the EU. The amount of investment needed to rebuild Ukraine is still unclear due to the continuation of the war. According to preliminary estimates, the cost of restoring the damaged Ukrainian infrastructure is more than 100 billion dollars. Aid should include emergency relief and basic rehabilitation as the war continues. Reconstruction will involve a rapid response to the destruction caused by war after a ceasefire or settlement, focusing on infrastructure and mobilizing market mechanisms. The conclusions indicate that in the long term, flexible macroeconomic management will remain important for managing the reconstruction and maintaining the competitiveness of the economy. The development of a more effective taxation system will contribute to the stability of public finances. In the short term, maintaining macroeconomic stability in the face of ongoing war and pressures related to the country’s defense will strengthen Ukraine’s defenses and provide a solid foundation for recovery.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133972451","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":"Reparations as a tool for holding the Russia responsible for war crimes committed on the territory of Ukraine","authors":"U. Vatamaniuk-Zelinska, Viktoriia Pavlyshyna","doi":"10.37634/efp.2023.7.7","DOIUrl":"https://doi.org/10.37634/efp.2023.7.7","url":null,"abstract":"Introduction. The actions of the Russian Federation on the territory of Ukraine grossly violate the principles and norms of international law. Taking into account the fact that during the year it was not possible to settle the military conflict diplomatically, that is, based on the observance of the principles and norms of international law and the UN Charter, there is a need to assess the possibilities of Ukraine receiving reparations and to study this instrument of international justice from the point of view of holding the Russian Federation accountable for the military crimes committed on the territory of Ukraine.\u0000The purpose of the paper is to study the essence and features of reparations to Ukraine, as a tool to hold the Russian Federation accountable for the purpose of compensation for losses and damages for war crimes committed on the territory of Ukraine.\u0000Results. It was established that the compensation determined according to the principle of restitution cannot be limited only to the legally defined maximum amount of compensation or to any calculation that does not follow from a strict assessment of damages as a result of the military aggression of the Russian Federation. In the case of loss of life or infliction of bodily harm, torture, sexual violence, the operation of such a principle is problematic due to the fact that these crimes do not have a specific monetary definition. The direct losses of Ukraine, as well as the amount of additional costs for economic recovery and reconstruction, are analyzed, taking into account the perspective of Ukraine's integration into the European Union. The need to develop and implement a legitimate international mechanism that would provide compensation for the damages caused by Russia and be effective despite its categorical refusal to cooperate was argued.\u0000Conclusions. It is suggested that new agreements on reparations be regulated by international agreements. For Ukraine, this model of legal behavior is appropriate, because, thanks to the imposed sanctions, a significant number of assets of the Russian Federation are frozen, being under the control of foreign governments and, in the future, can be used to restore Ukraine as compensation for losses caused by military actions.The results of the study can be used in the process of forming a legal mechanism for compensation for losses, provided that war crimes on the territory of Ukraine are recognized as genocide of the Ukrainian people.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133656727","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 and signs of anti-corruption expertise in public administration","authors":"Viktor Dasiuk","doi":"10.37634/efp.2023.7.12","DOIUrl":"https://doi.org/10.37634/efp.2023.7.12","url":null,"abstract":"The paper is devoted to the essence of anti-corruption expertise in public administration. Scientific approaches to understanding the concept of «anti-corruption expertise» are considered. The author's definition of anti-corruption expertise in public administration is proposed as a public-authority activity of authorized subjects regarding the study of current normative legal acts and draft normative legal acts for the presence in them of corruptionogenic properties of norms that contribute or may contribute to the commission of corruption offenses or offenses related to related to corruption. It was established that anti-corruption expertise in public administration contributes to the identification and elimination of corruption-inducing factors in normative legal acts and drafts of normative legal acts in the field of activity of subjects of administrative legal relations. General and special features of anti-corruption examination in public administration are given. The general features of anti-corruption examination in public administration include the following: legal activity, carried out by a person or a group of persons, based on the norms of the law and subordinate legal acts, carried out on the basis of an officially approved research methodology, is a means of improving legal acts, based on the results of conducting a conclusion is made. The special features of anti-corruption examination in public administration include the following: the goal is to identify factors in current normative legal acts and draft normative legal acts that contribute or may contribute to the commission of corruption offenses or offenses related to corruption; subjects of the event (public authorities, natural persons, public associations, legal entities); the result is a normative legal act in which corruption-inducing factors are absent or minimized; expert conclusions are not retrospective, but prospective; is a means of preventing corruption.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116993538","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":"Problems of demining and the influence of military actions on the activities of business structures and the agricultural complex of Ukraine","authors":"Viktoriia Sotnyk, Viktoriia Mohylevska, T. Fedchuk","doi":"10.37634/efp.2023.7.4","DOIUrl":"https://doi.org/10.37634/efp.2023.7.4","url":null,"abstract":"The paper is devoted to the analysis of mining problems of a large part of the country's territory. It highlights the impact of military operations on the agro-industrial complex and the activities of business structures. The dynamics of losses due to mining and conducting active hostilities are given. In addition, the problems of the process of demining territories in Ukraine and directions for their solution are highlighted in detail, in particular through the financing mechanism of environmental state targeted programs. According to the research of the Ukrainian Club of Agrarian Business, about 2 million hectares of fields remain in those areas that have been cleared of mines. This leads to economic costs. Thus, Ukraine loses about 800 million dollars every year due to idleness. It is also worth emphasizing the amount of damage to agricultural production and the agro-industrial complex caused by the war. According to analytical estimates of the National Bank of Ukraine, during the war, the economy loses about 50% of \"unproduced\" GDP. According to experts' estimates, Ukraine loses about 50 billion hryvnias every week, not including losses from destruction. The IMF estimates Ukraine's losses due to the invasion of the occupiers at 35% of GDP. A significant number of business structures of enterprises found themselves in areas where active hostilities are taking place and were forced to evacuate to safe regions or stopped working altogether. A promising task in this direction is the approval of new environmental state target programs in order to demine agricultural territories and use them for the purposes of agricultural production and the implementation of activities of business structures. This mechanism provides for various implementation tools, sources and methods of financing. The mechanism considered in the paper provides for the active cooperation of state customers, investors of state target programs and the public in the implementation of environmental state target programs.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132194615","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":"Features of the legal status of sports federations in Ukraine","authors":"Oksana Zalizko, V. Danylchenko","doi":"10.37634/efp.2023.7.22","DOIUrl":"https://doi.org/10.37634/efp.2023.7.22","url":null,"abstract":"Introduction. Sport is an autonomous system that includes a huge array of various public sports organizations connected by complex relationships, the central place among which is occupied by sports federations. \u0000The purpose of the paper is to determine the specifics of the legal status and areas of activity of sports federations in Ukraine. Results. \u0000Results. The Law of Ukraine \"On Physical Culture and Sports\" provides for the delegation of powers for the development of the relevant sport, organization and holding of official international and all-Ukrainian sports competitions on the territory of Ukraine, etc. to public associations of physical culture and sports orientation. At the same time, it is difficult to talk about the complete autonomy of sports federations, since the sports federation, among other things, ensures cooperation with the structural units of local state administrations and local self-government bodies regarding the development of the respective sport; agrees with the Ministry, relevant local bodies of executive power and local self-government bodies on the issue of holding international sports competitions on the territory of Ukraine; implements and demands the same implementation from its members of the decisions of the Ministry, relevant contracts with local executive bodies in the field of physical culture and sports; submits a report on the use of budget funds in case of financial support from the state budget to a sports federation for the development of a sport, organization and holding of sports events; is obliged to submit a report to the Ministry on the state of implementation of the cooperation agreement, etc. every year. The peculiarity of the legal status of sports federations in various sports is that they can be created only as non-commercial organizations. At the same time, sports federations can independently or through legal entities created by them carry out entrepreneurial activities, if such activities are not their main activity and correspond to the purpose for which they were created and contribute to its achievement. \u0000Conclusion. The legal status of sports federations is hybrid. On the one hand, they are accountable to the central body of executive power - the Ministry of Youth and Sports of Ukraine, and on the other hand, they are autonomous and independently determine the directions of their activities, including: organization and holding of competitions; approval of internal documents and their implementation; implementation of the system of certification of clubs, coaches and other specialists in the field of sports; establishment of institutions, enterprises and organizations to achieve their statutory goals and objectives, participation in civil-law relations, acquisition of property and non-property rights; determination of the mechanism for resolving sports disputes.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131900595","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":"Criminal responsibility for war crimes in the context of armed aggression against Ukraine","authors":"P. Nazarenko, L. Baieva, A.V. Semeniuk-Prybaten","doi":"10.37634/efp.2023.7.1","DOIUrl":"https://doi.org/10.37634/efp.2023.7.1","url":null,"abstract":"Introduction. Armed conflicts are one of the important problems of our time. They lead to social tension because the rights of not only military personnel, but also the civilian population are violated. At the international level, more and more attention is paid to such issues as war crimes during armed aggression. For Ukraine, the issue of criminal responsibility at the state and international level is relevant.\u0000The purpose of the paper is to analyze issues related to criminal responsibility for committing crimes during armed aggression in Ukraine.\u0000Results. War crimes during the armed aggression of Russia against Ukraine have been ongoing since 2014. However, with the beginning of a full-scale invasion, they acquired a systematic character. In international humanitarian law, a gross intentional violation of the laws and customs of war is considered a war crime. War crimes are one of the main crimes of international law. The four Geneva Conventions of August 12, 1949 and Additional Protocol I to them of June 8, 1977 oblige states to criminalize serious violations of international humanitarian law in their national legislation. Ukraine fulfills this requirement primarily by adding Article 438 \"Violation of laws and customs of war\" to the Criminal Code of Ukraine. The definition of criminal responsibility for committing war crimes is also contained in such an international act as the Rome Statute. The widest list of war crimes is enshrined in the Statute of the International Criminal Court, the so-called Rome Statute. The more discovered facts of war crimes in Ukraine appear in the public space, the more the term \"genocide\" sounds from various international bodies and public figures. The Verkhovna Rada also demanded that war crimes of the Russian Federation should be recognized as genocide against the Ukrainian people.\u0000Conclusions. For Ukraine, the problem of criminal responsibility for war crimes is and will be relevant. In the conditions of martial law, it is important that each such crime is discovered and investigated separately. After all, those who commit crimes against humanity should know that they cannot escape criminal responsibility. The specified features of war crimes will allow to distinguish them from other crimes in the future, and will allow to better specify and implement international criminal responsibility for their commission.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122245701","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":"Fraudulent act: problems of legal application","authors":"O.P. Adamovych","doi":"10.37634/efp.2023.7.5","DOIUrl":"https://doi.org/10.37634/efp.2023.7.5","url":null,"abstract":"Introduction. In recent years, in the national doctrine of civil law, as well as in the judicial practice of Ukraine, there has been an expansion of features of the invalid transactions, in particular, a relatively new concept of \"fraudulent act\" has appeared, as a transaction aimed to harm the creditor. The paper is devoted to study content of the concept of fraudulent acts and determination of their characteristic features, the consequences of invalidating such transactions. Attention is drawn to the fact that the lack of consolidation the concept of a fraudulent act in the regulatory acts of Ukraine leads to different approaches in the interpretation of the concept of fraudulent act, which is followed, first of all, in court decisions.\u0000The purpose of the paper is to research perspectives for development and improvement of legal regulations in the area of invalidating transactions, as well as to develop proposals regarding the implementation of the concept of a fraudulent act to the rules of the civil legislation of Ukraine.\u0000Results. Based on the analysis of numerous judical practices, the concept of a fraudulent act is formulated through the prism of the general principles of civil legislation and the limits of the exercise of civil rights. Also defined the main characteristic features of such transactions are defined. It is emphasized that fictitious and fraudulent transactions have common features, but they differ in their purpose and consequences. The pudlication argues that the main purpose of concluding a fraudulent act is to cause damage to the creditor and prevent enforcement of the debtor's property.\u0000Conclusion. The paper grounds necessity to consolidate the definition of a fraudulent act in the Ukrainian legislation and to form a united concept in legal approaches to determining the grounds for recognizing fraudulent acts as invalid.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"279 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123288456","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}