{"title":"Legal Aspects of the authoritarian regime in Latin America","authors":"Oleksandr Oleksandrovych Skrypniuk, Oleksandr Vasylovych Skrypniuk, Oksana Vasylivna Burlak, Nina Oleksandrivna Doroshchuk, Olena Viktorivna Popova","doi":"10.46398/cuestpol.4178.48","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.48","url":null,"abstract":"The purpose of the article was to study the legal aspects of the authoritarian regime in some Latin American countries. The research methodology included the use of general and special scientific methods of knowledge, such as: dialectic, historical-legal, formal-logical, hermeneutics, generalization and comparison. It should be pointed out that the results of the research identified four Latin American countries with authoritarian regimes (El Salvador, Cuba, Nicaragua and Venezuela). The legal aspects of the authoritarian regime of each selected country were considered. In addition, different areas of analysis were covered and characterized in the course of the work: (government, protection of human rights, freedom of expression, legislation and prisoners’ rights). It was concluded that each of these countries has common legal aspects of authoritarianism, including the concentration of power in the hands of the president or government, control of the judiciary and legislature, within the framework of dynamics of corruption and systematic violations of human rights.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087683","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}
Volodymyr Korol, Oksana Nebyltsova, Yurii Burylo, Vladyslav Teremetskyi, Igor Pryianchuk
{"title":"Taxation of Charitable Giving in Terms of Martial Law in Ukraine: Legislative Novelties and Future Models","authors":"Volodymyr Korol, Oksana Nebyltsova, Yurii Burylo, Vladyslav Teremetskyi, Igor Pryianchuk","doi":"10.46398/cuestpol.4178.05","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.05","url":null,"abstract":"The purpose of the article was to reveal the conditions and consequences of key developments in the Ukrainian tax legislation, with respect to charitable donations by residents and non-residents in the context of the martial law regime, but de facto, large-scale war; as well as to determine models of development forecasting tax incentives for the post-war period of the restoration of Ukraine. Interdisciplinary descriptive, analytical and prognostic methods were used in the development of the research; in particular, comparative, situational and matrix analysis, interpolation and extrapolation of trends, conceptual and cognitive modelling. It is concluded that, Ukrainian tax policy is being significantly modernized by implementing a wide range of novelties related to key national taxes, namely: corporate income tax and individual income tax, to create the most favourable treatment for charitable donations by individuals, legal entities, charitable organizations and business entities. It is expected that the post-war legislative strategy for taxation of charitable giving will be different from the peacetime and wartime models.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087691","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":"State legal regulation of the hotel and restaurant complex in the system of development of the national economy","authors":"Oksana Poltavska, Iryna Lashchyk, Tetiana Nikitchina, Natalia Smolinska, Yuliia Borutska","doi":"10.46398/cuestpol.4178.02","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.02","url":null,"abstract":"The main objective of the article was to study the key aspects of the state legal regulation of the hotel and restaurant complex in the system of development of the economy. The subject of research is the state legal regulation of the hotel and restaurant complex. Based on the results of the conducted research, the key elements of the state legal regulation of the hotel and restaurant complex were considered. In order to achieve the stated objective, a hybrid documentary-based methodology was used, which combined analysis and synthesis in the treatment of information; selection of factual material and data based on the normative framework; descriptive-statistical analysis. The scientific novelty lies in the fact that, in the changing conditions of today’s world, the further development of the hotel and restaurant industry requires an increase in the competitiveness of these companies in the national and world tourism market, both on the part of the companies themselves (their owners) and on the part of the State. It is definitely concluded that this task can only be achieved with the introduction of effective legal support in this area of strategic interest.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"184 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087835","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":"Control simultaneo para la toma de decisiones oportunas en la gestión pública, 2022","authors":"Jorge Jinchuña Huallpa, Luís Enrique Fernández Sosa, Ninfa Dalila Carrizales Garabito","doi":"10.46398/cuestpol.4178.51","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.51","url":null,"abstract":"The objective was to determine whether simultaneous control contributes to timely decision making in public management. The methodology used was applied, non-experimental design of longitudinal cut, descriptive, documentary and relational level, the study population was 108,395 simultaneous control reports obtained from the CGR portal of the period, 2018 to 2022, of the 3,396 entities within the scope of the SNC. Documentary analysis technique was applied to 25,265 simultaneous control reports, 19,275 control visits and 63,855 ex officio guidance, with documentary analysis. In addition, interviews were conducted with public managers and officials working at SNC. In the results, the control services performed by the CGR and OCIs correspond to simultaneous control 89% in 2018, 71% in 2019, 75.2% in 2020, 67% in 2021, 71.1% was oriented to local governments as of June 2022. Public managers corrected (mitigated) on average < 25%; corrective actions were partly taken to mitigate warned risks. There is a positive average relationship between simultaneous control and decision making (Pearson’s coefficient 0.5). The conclusions show that there is a positive average relationship between simultaneous control and timely decision making in public management.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087838","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}
Yegor Krasnov, Vyacheslav Truba, Anna Hudz, Olha Potopakhina, Andrii Skorobagatko
{"title":"Non-state social security: International legal comparative experience","authors":"Yegor Krasnov, Vyacheslav Truba, Anna Hudz, Olha Potopakhina, Andrii Skorobagatko","doi":"10.46398/cuestpol.4178.35","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.35","url":null,"abstract":"Ukraine’s social security system faces significant difficulties. The challenges of the war add to the previously existing economic and demographic problems. The painful issue of ensuring social standards of the population in conditions of shortage of funds brings to the forefront ways to reduce the burden on budgets. In this regard, non-state social security is of great importance. In view of this, it is important to study the international experience of the functioning of non-state social security systems. The purpose of the work was to analyze the effectiveness of the Ukrainian system of non-state social security in comparison with the corresponding systems of other countries and to study international standards. The methodological basis of this research used such methods as: historical, statistical, comparative legal, formal legal and emergency method. In the conclusions of the case, the peculiarities of the non-state pension system of Ukraine are explained and the problems it faces are investigated. Several mechanisms that can lead to an increase of its efficiency and popularity among the population are considered. It was remarked that it is necessary to introduce changes, including through the implementation of international legal documents.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087989","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":"Corporate liability and white-collar crime: Comparative review","authors":"Anatolii Tarasiuk, Daria Prokofieva-Yanchylenko, Yuriy Lutsenko, Andrii Danylevskyi, Tamara Makarenko","doi":"10.46398/cuestpol.4178.36","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.36","url":null,"abstract":"The aim of the research was to analyze academic approaches to understanding the legal nature of white-collar crime and what crimes it includes; based on this understanding, the model of corporate criminal liability was investigated to place it in various law enforcement contexts. Throughout the article, appropriate research methods have been used, such as: comparative law method, systemic-structural method, formal-legal method. Based on the results of the detailed comparative analysis, it has been established that there are no unified standards or models for both white-collar crime and corporate criminal liability. Furthermore, it has been argued that the concept of fraud (deception) constitutes the key element of white-collar crime and is also the foundation of most corporate crimes. In the conclusions, it is argued that corporate criminal liability in the United States, and to a lesser extent in some European countries (including Ukraine), is a powerful law enforcement tool capable of protecting society from massive crimes as well as deterring corporations from unlawful deviations.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087990","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":"European Union migration policy: Current problems and prospects for analysis","authors":"Kateryna Bannikova, Olena Sviatun, Maryna Shevchenko, Nataliia Bielousova, Volodymyr Saienko","doi":"10.46398/cuestpol.4178.31","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.31","url":null,"abstract":"The aim of this study was to examine the migration policy of the European Union EU and to identify its strengths and problems requiring improvement. In order to achieve the objectives, set, international standards, EU legislation, the analysis of EU statistical data and the study of scientific opinions on the problem have been analyzed. It is concluded that the main areas of EU migration policy are the following: the principle of human rights and freedoms; political equality and mutual assistance of the member states of the union; border protection and prevention of illegal migration; integration and inclusion of migrants in the social phenomena of the receiving country; management of migration processes and migration management; negotiation and cooperation policies with third countries; ensuring “circular migration”; active participation of the labor force, particularly highly skilled workers; active participation of migrants in the labor market and of their families, which is a key factor for the success of migration.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135088134","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 aspects of the formation, development and use of human capital in financial activities","authors":"Oksana Nahirna, Olha Viunyk, Inna Vysotska, Liubomyr Vankovych, Nataliia Chapliak","doi":"10.46398/cuestpol.4178.03","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.03","url":null,"abstract":"The main objective of the study was to determine the main legal aspects of the formation, development and use of human capital in financial activities. The subject of the research is human capital. Dialectical, systemic, logical and historical methods of scientific knowledge, which guarantee the conceptual unity of the work, are used to solve the tasks set. Human capital is a specific resource, since whoever possesses it is both an input and a final vector of socio-economic development. Moreover, the activation of an individual’s cognitive potential in the conditions dictated by modernity is the most powerful factor for increasing the efficiency of financial activity. Based on the results of the study, the key aspects of formation, development and utilization of human capital in financial activities were characterized. It is concluded that more research should be devoted to the analysis of the main problems of practical application of modern methods of human capital development in financial activities of the socio-economic system, as a condition of possibility for multidimensional support of sustainable development.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087459","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}
Pavlo Harasym, Roma Sybirna, Volodymyr Ortynskyi, Roman Shai, Mariia Maskovita
{"title":"Prospects for improving public control over the observance of the rights of convicts","authors":"Pavlo Harasym, Roma Sybirna, Volodymyr Ortynskyi, Roman Shai, Mariia Maskovita","doi":"10.46398/cuestpol.4178.14","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.14","url":null,"abstract":"Using the dialectical method the publication was devoted to determining the prospects for improving public control over the observance of the rights of convicts in Ukraine. A clear distinction is indicated between state and non-state control, i.e.: (execution of control functions on observance of rights, exercise of moral and educational influence, educational work, placement of released persons, etc.), and standardization of relevant provisions in the corresponding legislation. It is argued that ensuring openness and transparency of the activities of penitentiary bodies and institutions is not the goal of public control, and the approach to its interpretation should not be equated with such concepts as \"aid\" and \"sponsorship\". In the conclusions it is substantiated that in order to reflect in the Ukrainian legislation the principle of openness of penal institutions for the society, it is necessary to overcome: formalism of public control by the observation boards over the implementation of the rights of convicts; to grant the right to exercise public control to other subjects of public control, in particular to the mass media, along with the active borrowing of progressive international practices in the specified field.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087685","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":"Lineamientos teóricos para el desarrollo de una política de promoción del ecoturismo","authors":"Volodymyr Vorovka, Oksana Marchenko, Anatolii Postol, Maryna Salnikova, Ulyana Khanas","doi":"10.46398/cuestpol.4178.16","DOIUrl":"https://doi.org/10.46398/cuestpol.4178.16","url":null,"abstract":"Ecotourism is based on the economic use of the natural areas and monuments of a given community, whose practice is based on sustainability, responsibility and the wellbeing of the local population. The development of this type of policy must be based on specifically designed planning and management, supported by the principles of conservation and sustainability. The objective of this article was to identify the theoretical guidelines involved in the development of a coherent ecotourism promotion policy. In order to achieve the proposed objective, a phenomenological and hermeneutic methodology was used, with a predominance of digital documentary sources, whose main theme was the formulation and design of policies that promote ecotourism, its promotion and development, which were analyzed and discussed to draw up the conclusions of the study. The results obtained lead to the conclusion that the theoretical guidelines for the development of a policy to promote ecotourism focus on nature conservation, sustainability, local development and environmental education, understood as forces capable of promoting sustainable development as a whole.","PeriodicalId":414722,"journal":{"name":"Cuestiones Políticas","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087839","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}