(<.>K=TA$<.>)

Kaplina, O. V..
    Using the samples of human biological materials in the criminal procedure: the practice of the european court of human rights [Текст] / O. V, Kaplina, O. H. Shylo, I. A. Titko // Wiadomosci lekarskie. - 2019. - Vol. 72: Issue: 8 . - P. 1576-1581
   Перевод заглавия: Использование образцов биологических материалов человека в уголовном процессе: практика Европейского суда по правам человека

УДК	343.1(477)(094.4)

Аннотация: Introduction: The use of modern advances in medicine to investigate crimes has caused a number of problems that require scientific reflection. In particular, today there are quite acute questions: medical intervention without the persons consent; forced sampling of human biological materials; clinical methods, the use of which in the biological samples taking will not be regarded as violation of international standards of human rights protection; the correlation of the need for the formation of DNA profile databases and the right of the person to non-disclosure of medical information. The aim: The aim of this work is to identify and analyze the key points of the European Court of Human Rights (hereinafter referred to as the ECHR) regarding the peculiarities of retention and use of human biological material samples in the investigation of crimes, and the retention of such materials after the completion of the investigation and trial. Material and methods: In the preparation of the article, scientific works, the provisions of international normative acts regulating the use of human biological materials as well as the practice of the ECHR concerning the use of human biological materials in the investigation of crimes were used (8 decisions were analyzed in which the ECHR concerned the use of biological samples or related issues). In the research process to achieve the goal, a complex of general scientific and special methods of cognition was used, in particular, the comparative legal method, the system and structural method, the method of generalization, the method of analysis and synthesis, etc. Review: The positions of the ECHR concerning the following were distinguished and generalized: a) the criteria for the permissibility of compulsory medical intervention for taking of human biological material within the framework of the crime investigation; b) the possibilities of spreading the right not to incriminate oneself on the compulsory taking of human biological materials samples; c) the retention features of cell samples and DNA information in the context of respect for the right to non-interference in the persons private life. Conclusions: Obtaining and using the human material for the investigation of crimes are not a violation of the European Convention on Human Rights (hereinafter - the Convention), subject to the requirements stated in the practice of the ECHR. Keywords

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Reznik, O. .
    Tax on cryptocurrency as innovative financial instrument in IT sphere [Текст] / O. Reznik, N. Andriichenko, M. Inshyn, N. Maslak, O. Arsentieva // International Journal of Advanced Trends in Computer Science and Engineering. - 2020. - Vol. 9, Issue 1.2 Special Issue. - P. 280-286. - Припинена індексація в Scopus 29.11.2021
   Перевод заглавия: Налог на криптовалюту как инновационный финансовый инструмент в сфере IT

УДК	351.822 336.74

ББК Х622.42
РУБ DOI: 10.30534/IJATCSE/2020/4191.22020

Аннотация: The article deals with the content of the tax on cryptocurrency, which is an innovative IT instrument of economic development. It has been established that there was no common understanding of the official status of cryptocurrency given that each state establishes it in the framework of its national legislation independently, and the introduction of taxes is one of the instruments of state influence on the cryptocurrency circulation. It has been found out that the EU member states had only one restriction on the taxation of cryptocurrency, namely cryptocurrency transactions were not liable for VAT. Foreign experience in taxing cryptocurrency transactions is considered in the article. It has been established that Ukraine offered the most optimal tax rate on income from cryptocurrency transactions for individuals and legal entities. At the same time, the significance of the economic effect of the cryptocurrency tax in the form of revenues to the state budget due to the unstable cryptocurrency exchange rate is disproved, which raises the issue of the feasibility of sea

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Karmalita, M. V..
    The category of fairness of a taxpayer and its reflection in law enforcement practice [Текст] / M. V. Karmalita, N. Y. Iakymchuk, L. M. Kasianenko, O. A. Lukashev, H. S. Andrushchenko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 5. - P. 1452-1458
   Перевод заглавия: Категория справедливости налогоплательщика и ее отражение в правоприменительной практике

УДК	347.73:336.22

ББК Х622.24
РУБ DOI: 10.14505/jarle.v10.5(43).13

Аннотация: Based on the analysis of current trends in the implementation of legal regulation of public relations, the influence of the case law on the development of tax law is illustrated. The purpose of this study is to clarify the role of case law in the formation of the category of taxpayer fairness and accordingly the development of tax law. The concepts and varieties of judicial doctrines, elaborated in the context of balancing private and public interest in taxation, are defined. It is stated that the analysis of the practice of application of tax and legal doctrines indicates the creation of guarantees for the provision of private and public interests in taxation, which are manifested in the inadmissibility of arbitrary approaches to the analysis of case files, evaluation of evidence, the establishment of legally relevant facts, etc. Considerable attention has been paid to the category of taxpayer fairness. Approaches to its understanding in scientific circles as well as its use in law enforcement practice are analyzed.

Анотація - 0 байт

Bondarenko, I. M..
    Peculiarities of tax residency of individuals in modern conditions [Text] / I. Bondarenko, M. Y. Burdin, T. Y. Kaganovska, T. A. Latkovska, Y. A. Ponomarenko, S. V. Nadobko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Iss. 8. - P. 2277-2281
   Перевод заглавия: Особенности налогового резидентства физических лиц в современных условияхББК Х622.2
РУБ DOI: 10.14505/jarle.v10.8(46).06

Аннотация: The article is devoted to the study of tax residency of an individual in the context of globalization and modern conditions of international cooperation.

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Bobrovnyk, S. V.
    Some vectors of reforming of economic function of the modern state [Text] / S. V. Bobrovnyk, A. Y. Shevchenko, T. V. Kotenko, V. V. Panchenko, O. Varych // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Iss. 8. - p. 2271-2276
   Перевод заглавия: Некоторые векторы реформирования экономической функции современного государстваББК Х621.14

Аннотация: In article the main vectors of reforming of economic function of the modern state are investigated. Defining in this direction is properly also the ordered standard basis which provides the primary directions of economic activity of the state and other subjects of the economic relations, quality and efficiency of the legislation governing the economic relations, increase in level of investment activity of the state, stimulation of development and improvement of a banking system, expansion of tax base, the organization of innovative activity of the modern state is constructed.

Анотація - 0 байт
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Rossikhina, H. V..
    Theoretical and legal and economic characteristics of novellization of taxation in Ukraine [Текст] / H. V. Rossikhina, V. V. Rossikhin, T. O. Barabash, V. M. Shcherba, O. O. Sydorenko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 7. - P. 2091-2096
   Перевод заглавия: Теоретико-правовые и экономические характеристики новеллизации налогообложения в Украине

УДК

336.221

ББК Х622.21 + Х622.24
РУБ https://doi.org/10.14505/jarle.v10.7(45).21

Аннотация: Expressing the interests of society in various spheres of life, the state is building an appropriate policy – economic, social, legal, etc. One of the means of interaction between the object and the subject when achieving the objectives of state regulation is the combination of socio-economic processes, the development of the financial and credit mechanism. The financial system covers the relations for the accumulation and use of financial resources of the state, that is the budget and extrabudgetary funds. The main source of public revenues generation is taxes. That’s why at the present stage, tax reforms and transformations are uppermost in the processes of improvement of the market relations.

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Koval, N. .
    Non-tariff barriers: Ukrainian practice under conflict with Russia and COVID-19 [Текст] = Нетарифні бар’єри: практика України в умовах конфлікту з Росією та COVID-19 = Нетарифные барьеры: практика Украины в условиях конфликта с Россией и COVID-19 / N. Koval, D. Luchenko // Lex Portus. - 2020. - Vol. 4, Issue 2. - P. 56-76

УДК

351.713

351.811.123.1

ББК Х622.222 + Х916.0
РУБ DOI: 10.26886/2524-101X.4.2020.3

Аннотация: This article deals with the study of Ukraine’s measures of non-tariff barriers during the armed conflict in eastern Ukraine and under the conditions of the COVID-19 pandemic. The first part of the article identifies the reasons for the establishment and genesis of non-tariff barriers to foreign trade. The modern international legal basis of non-tariff regulation and its application in Ukraine is also outlined. Moreover, the impact of the EU-Ukraine Association Agreement 2014 on the mechanisms for setting non-tariff barriers is described. The second part of the article focuses on the characteristics of modern approaches to the classification of measures of non-tariff barriers to trade. Their diversity and lack of a definitive, orderly list in international agreements and national legislation are emphasized. The third part of the article is devoted to the analysis of measures of non-tariff barriers to trade, which were applied by Ukraine in relations with the Russian Federation and under the conditions of the COVID-19 pandemic. Their adequacy to the current crises in Ukraine was stated, but their untimeliness contributed to a significant reduction in efficiency in minimizing the negative impact of crises caused by the aggression of the Russian Federation and the COVID pandemic.

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Gnatenko, K. V. .
    Targeted and effective use of state and non-state social funds [Text] / K. V. Gnatenko, O. M. Yaroshenko, M. I. Inshyn, N. M. Vapnyarchuk, O. H. Sereda // International Journal of Criminology and Sociology. - 2020. - Vol. 9. - P. 2861-2869
   Перевод заглавия: Цільове та ефективне використання державних та недержавних соціальних фондів

УДК

349.3

РУБ DOI: https://doi.org/10.6000/1929-4409.2020.09.350

Аннотация: Today, Ukraine is at the stage of forming a social and civil society. The main direction of state activity in the field of reforming Ukraine is the study, analysis and reform of the existing system of social services. The purpose of the study is to substantiate and summarise the main directions for the development of the system of financing social protection; to consider concepts such as “social protection”, “social insurance” and “social assistance”. To form and generalise knowledge about the existing system of financial and legal relations between the state and the population. To reveal the peculiarities of financing and directions of budget use in state and non-state social funds in a market economy. During the writing of the article, specific and general scientific methods of cognition were used to study and analyse the proposed topic. The method of generalisation, synthesis and analysis, observation, comparison and the method of scientific abstraction were used to evaluate and study the system of social funds in Ukraine. The system of social services in Ukraine was analysed. The existing system was analysed, weak points were revealed. Information on the foreign experience of developed countries in the field of providing social services to the population was considered. The current normative legal acts and laws were considered. Recommendations for the introduction of foreign experience in the existing system of social services have been developed. The study and analysis of the financing and functioning of the system of social protection and assistance to citizens provide an opportunity to understand how effectively it works. Assessing the effectiveness of state and non-state social funds should help identify weaknesses in the system and suggest a number of actions to improve their performance.

Анотація - 0 байт
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Barannik, N.
    Constructing the code description of the transformant DCT taking into account their structural features [Text] / Barannik N., Tverdokhlib V., Eliseev E., Zakomorna K., Vorontsova N., Shmakov V. // ATIT 2020 - Proceedings: 2020 2nd IEEE International Conference on Advanced Trends in Information Theory. - 2020. - Ст. № 9349255. - P. 34-37
   Перевод заглавия: Построение кодового описания трансформантов DCT с учетом их структурных особенностей

УДК

004

РУБ DOI: 10.1109/ATIT50783.2020.9349255

Аннотация: An approach to the construction of a code description of DCT transformants, taking into account the structural features of their binary representation, is presented. It is shown that the proposed model for constructing the code has the ability to reduce the initial number of bits, and also allows you to form a code description of the transformant by a set of independent code blocks. This makes it possible to use this coding method in a video bit rate control system.

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Ackermann, V. R..
    Schaffung eines einheitlichen europaisehen Kriniinalistischen Raumes: Die Tatigkeit offentlicher Organisationen zur Starkung der internationalen Beziehungen [Текст] / V. R. Ackermann, V. E. Kurapka, H. Malewski, V. Shepitko // Kriminalistik. - 2020. - Vol. 2020, Iss. 6. - P. 355–363
   Перевод заглавия: Створення єдиного європейського криміналістичного простору: діяльність громадських організацій щодо зміцнення міжнародних відносин

УДК

343.98

Аннотация: Der Beitrag zeigt die Entwicklung der Kriminalistik über den deutschsprachigen Raum hinaus. Er beschreibt aktuelle gesellschaftliche Aktivitäten zu ihrer Entwicklung, insbesondere in den osteuropäischen EU-Staaten. Ausgangspunkt sind Empfehlungen der Europäischen Union zur Kriminalitätsbekämpfung. Dazu verabschiedete der Rat der EU u. a. einen Rechtsakt zur „Schaffung eines einheitlichen europäischen kriminalistischen Raumes“. Im Beitrag wird am Beispiel kriminalistischer Organisationen in Litauen, der Ukraine und Deutschland diskutiert, wie öffentliche nichtstaatliche Organisationen durch wissenschaftlich-praktische Zusammenarbeit diesen Prozess fördern können. In einem „Palanga-Memorandum“ wurde die Gründung einer „Europäischen Föderation nationaler kriminalistischer Organisationen“ beschlossen und nationale europäische kriminalistische Organisationen/Vereine aufgerufen, darin mitzuwirken.

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Abramova, A. .
    The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries [Текст] / A. Abramova, K. Shaposhnykov, A. Zhavoronok, P. Liutikov, I. Skvirskyi, O. Lukashev // Estudios de Economia Aplicada. - 2021. - Vol. 39, Iss. 5. - P. 1-15
   Перевод заглавия: Екосистема адміністрування ПДВ в електронній комерції: приклад країн Східної Європи

УДК	346.54:336.226(4-11)

РУБ DOI: 10.25115/eea.v39i5.4909

Аннотация: Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance. The study aims to deepen the theoretical and applied provisions of the VAT administration in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in the framework of forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models. As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities. The directions on achieving the maximum volumes of the VAT mobilization following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes in the matters of forecasting other tax payments.

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Zablotskyi, V. V.
    The current state and necessity of transformation of the management system of educational establishments in Ukraine at the local level [Текст] / V. V. Zablotskyi, O. Y. Palant, O. A. Diegtiar, S. V. Glibko, T. V. Bielska, A. V. Rusnak // Public Policy and Administration. - 2019. - Vol. 18, Iss. 2. - p. 225-240
   Перевод заглавия: Современное состояние и необходимость трансформации системы управления образовательными учреждениями в Украине на местном уровнеББК Х621.151

Аннотация: The integration of Ukraine into the European community creates the necessity to carry out scientific research regarding the reformation of public management systems and to introduce principles of state management to management systems. The implementation of administrative reform and the realization of innovative systems of local self-government with elements of state management at local level will foster good conditions for intellectual, professional, and spiritual development in all individuals, and should become a state priority. Therefore, the peculiarities of state management of the educational system at the local level under conditions of education modernization, identification, and the prevention of negative aspects of this process are studied in this article. In regards to state management, the current state of the management system of educational establishments at local level is analyzed, and recommendations concerning changes to this system are proposed according to legislation. It has been found that the reformation of the system of local self-government opens up opportunities for the improvement of the state management model, the implementation of state management principles, and creates good conditions for regional development.

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Pelepeychenko, L. .
    Cognitive dissonance as factor of influence in American courtroom discourse [Текст] / L. Pelepeychenko, Y. Zatsnyi, M. Zaitseva // Linguistics and Culture Review. - 2021. - Vol. 5. - P. 173-186. - Припинена індексація 01.04.2022
   Перевод заглавия: Когнітивний дисонанс як фактор впливу в американському дискурсі суду

УДК

811.111

РУБ DOI: 10.37028/lingcure.v5nS3.1497

Аннотация: The article reveals the specificity of cognitive dissonance in courtroom discourse as one of the mechanisms of communicative influence on the recipients. Two types of the phenomenon in question are grounded: dissonance caused by real-life facts, which include the nature of the crime itself, and dissonance artificially created by the prosecutor and the defense lawyer to persuasively influence the jury and the judge. Common is the use of a narrative as a persuasive, arousing the associative activity of the recipients by contrasting the axiological features of the concepts; combining elements of rational and emotional communicative influence. Distinctive features include the communicative strategies and tactics used by speakers and the choice of concepts around which communicative influence is modeled. The speeches of the prosecutor and the defense lawyer represent a kind of battle of narratives and a contest of cognitive dissonance. The research results in the following findings: the narrative that not only causes cognitive dissonance but also implicitly presents a way to overcome psychological discomfort and harmonize elements of the cognitive structure in the minds of the recipients wins. The influential power of cognitive dissonance is determined by communicative strategies, tactics, moves, and the successful choice of linguistic means of their representation.

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Shevchuk, V. M..
    Falsification of medicines and distribution of falsified medicines in ukraine: criminalistic means of detection and counteraction [Text] / V. M. Shevchuk, I. V. Parfylo, M. O. Sokolenko // Wiadomosci lekarskie. - 2021. - Vol. 74, Iss. 11, cz. 2. - P. 2946-2953
   Перевод заглавия: Фальсифікація ліків та розповсюдження фальсифікованих ліків в Україні: криміналістичні засоби виявлення та протидії

УДК	343.98:343.347

РУБ PMID: 35029561 + DOI: 10.36740/WLek202111215

Аннотация: OBJECTIVE: The aim: To formulate criminalistic recommendations to increase the effectiveness of combating falsification and contribution of falsified medicines. To accomplish analyze of the current state and trends in combating this criminal offense, to create the basis of criminalistic characteristics and methods of their investigation, taking into account the results of the generalization of judicial investigative practice and foreign experience. PATIENTS AND METHODS: Materials and methods: The examine and analysis of results and generalization of 128 criminal proceedings of such criminal offenses, court decisions for the period 2012- 2020; questionnaires of practical workers (205 people); results of generalization and analysis of published materials of investigative and judicial practice; foreign experience in combating falsification of medicines, etc. In the process of conducting this research, general scientific and special research methods were also used. RESULTS: Results: Based on the results of the generalization of investigative and judicial practice, a criminalistic description of falsification and contribution of falsified medicines in the form of descriptive and statistical information model has been developed, its elemental composition was determined and analysed. Reasonable that in theoretical terms criminalistic characteristics are the basis for building appropriate criminalistic methods, and in practical terms is considered as a kind of guideline that can be successfully used by investigators in the conduct of specific criminal proceedings, which allows choosing the most effective directions and means of investigation. CONCLUSION: Conclusions: One of the priority areas of research in criminalistics is the development of criminalistic characteristics and basics of investigation methods of falsification and contribution of falsified medicines, which must be carried out on the basis of the modern general theory of criminalistics, current legislation and practice, results of generalizationand analysis of investigator of judicial practice and foreign experience.

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Dmytryk, O. .
    Improving the governance and legal framework for implementing financial and fiscal innovation in a digitalized environment [Текст] / O. Dmytryk, D. Kobylnik, O. Sereda, A. Isaiev, A. Kotenko // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 5, Iss. 13 (119). - P. 108-116. - Referenses: p. 114-116
   Перевод заглавия: Удосконалення управління та правової бази для впровадження фінансових і фіскальних інновацій у цифровому середовищі

УДК	347.73:338.2

РУБ DOI: 10.15587/1729-4061.2022.265780

Аннотация: This paper considers the organizational and legal support of the processes of digitalization of innovation in the financial and tax sectors. The main prerequisites were identified, and the role of financial and tax innovations in the development of the economy at the macro level was defined. Emphasis is on digital technologies as the main driving force of innovation in the financial and tax sector. The relationship between the concepts of “financial and tax innovations” and “financial engineering” has been established. The main directions of digitalization of the financial and tax sectors are identified. The digital technologies that have the greatest impact on financial and tax innovation are identified, namely: blockchain, Big Data, artificial intelligence, cloud technologies, the Internet of Things. The directions of legal regulation were substantiated and further steps to develop legal support for the digitalization of the financial sector were determined. To this end, the components of legal regulation, institutional regulation, and scientific and methodological regulation of digitalization of the financial sector are detailed. In contrast to numerous studies in the field of legal support and regulation of digitalization of the financial and tax sectors, it has been hypothesized and proved that the greatest effect is achieved with the harmonious interaction of institutional components. The system of management of financial and tax innovations in the context of digitalization has been improved. To this end, the stages of the transformation process of the financial and tax innovation management system in the context of digitalization were detailed and an algorithm for digitalization of the financial sector has been developed. The scope of practical application of the research results is the development of the financial and tax sector through the introduction of digital tools.

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Dmytryk, O. .
    Devising ways to improve the financial and tax mechanisms for overcoming the socio-economic crisis caused by martial law [Текст] / O. Dmytryk, O. Sereda, K. Tokarieva, M. Damirchyiev, I. Zinovatna // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 6, Iss. 13 (120). - P. 20-28. - References : p. 27-28
   Перевод заглавия: Формування напрямків удосконалення фінансово-податкових механізмів подолання соціально-економічної кризи, в умовах воєнного стану

УДК	347.73:338.2]:349.3

РУБ DOI: 10.15587/1729-4061.2022.268376

Аннотация: The object of this study is the process of improving financial and tax mechanisms to overcome the socio-economic crisis caused by martial law in Ukraine in the context of digital transformation. During the study, the problem of non-compliance of the existing financial and tax mechanisms with the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law was solved. The key elements of financial and tax mechanisms that should be primarily revised in order to overcome the socio-economic crisis have been clarified. The shortcomings of the functioning of financial and tax mechanisms for overcoming the socio-economic crisis are highlighted. The results of a survey of experts on the proposed factors influencing the effectiveness of such mechanisms were analyzed using the Kendall’s concordance coefficient. The most significant factors that formed the basis for the developed directions for improving the financial and tax mechanisms for overcoming the socio-economic crisis have been established. The peculiarities and distinctive features of the results obtained are unanimous consideration of the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law. The financial and tax mechanisms improved on the basis of digital technology are based on the declared principles of G20 digital financial inclusion. The most significant factors of influence were the infrastructure of financial and tax mechanisms; legal and regulatory framework for digitalization; combating digital fraud; adaptation of foreign experience in the use of digital technologies to the national environment. The results can be used in the practical activities of the financial authorities of Ukraine in order to overcome the socio-economic crisis under martial law.

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Perepolkin, S. M..
    Sui generis of European Union customs law [Текст] / S. M. Perepolkin, A. V. Mazur, O. O. Marchenko, O. V. Morozov, I. V. Yefimova // World Customs Journal. - 2022. - Vol. 16, Iss. 2. - P. 35-56. - References : p. 50-54
   Перевод заглавия: Sui generis митного права Європейського Союзу

УДК	342.951:339(4-6ЄС)

Аннотация: Every year the interest of scientists from around the world in studying sui generis of EU customs law increases. The aim of this article is to initiate a scientific discussion on the development of an alternative approach to the understanding of EU customs law sui generis. It is suggested that one should not be limited by the characteristics of the provisions of the Common Customs Tariff and the EU Customs Code when justifying the uniqueness of EU customs law. The article considers the history of the EU customs law formation within four stages and demonstrates that modern EU customs law is formed by: EU founding agreements; acts adopted by EU institutions; agreements concluded both between EU member states and with third states; national customs law of EU member states; and practice of application of EU customs legislation, in particular, judicial practice. The paper identifies priority areas for the future development of EU customs law to include the single European customs agency formation and further approximation of customs laws of EU member states.

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Bondarenko, I. .
    Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means [Текст] / I. Bondarenko, T. Shulga, V. Kapustnyk, S. Hotsuliak, P. Duravkin // Eastern-European Journal of Enterprise Technologies. - 2023. - Vol. 1, Iss. 13 (121). - P. 125-131. - References : p. 130-131
   Перевод заглавия: Напрями впровадження засобів регулювання застосування податкових пільг у загальну систему нормативного регулювання засобів технологічного забезпечення

УДК	346.7:330.341.1

РУБ DOI: 10.15587/1729-4061.2023.274061

Аннотация: This paper substantiates the expediency of conducting scientific research into the formation of the concept of tax benefits within the framework of technology transfer, which would meet the strategic interests of the state and business needs. The study is aimed at finding the optimal level of tax benefits within the existing means of state support for the introduction of new technologies. It is proved that the effectiveness of preferential taxation depends on the area of implementation, the level of the economy, the sustainability and immutability of tax legislation. Normative means of formation of a system of preferential taxation of innovation activity and technology transfer within the legal system are proposed, namely: 1) a candidate for tax benefits from the state must undergo a special permitting procedure for confirming its legal status; 2) the system of tax benefits for participants in innovative relations and technology transfer should include two options for tax systems. On the one hand, there should be a system of tax benefits based on a preferential rate of income tax, value added tax, and an increased level of depreciation. On the other hand, a special type of simplified taxation system should be implemented, which should contain special (preferential) rates for paying a single tax; 3) the types of activities that can be carried out by business entities wishing to receive tax benefits should be limited by law. Such activities should include only those that carry out activities in the field of social production of goods. The results of the study take into account the world experience of using similar means of support and can be used in the formation of regulatory means for regulating these relations.

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Burlaka, V. .
    The relationship between family, parent, and child characteristics and intimate-partner violence (IPV) among Ukrainian mothers [Текст] / V. Burlaka, A. Grogan-Kaylor, O. Savchuk, S. A. Graham-Bermann // Psychology of Violence. - 2017. - Vol. 7, Iss. 3. - P. 469-477. - Вказана інша організація. Автор Савчук О. О. - сумісник каф. екологічного права з 01.01.2023 р.
   Перевод заглавия: Взаємозв’язок між характеристиками сім’ї, батьків і дитини та насильством з боку інтимного партнера (ІНП) серед українських матерів

УДК	316.624:364.632

РУБ DOI: 10.1037/vio0000085

Аннотация: Objective: To assess the prevalence of intimate-partner violence (IPV) in a sample of Ukrainian mothers of schoolchildren, and to examine the relationship between IPV and family, parent, and child characteristics using multilevel models. Method: Mothers of children ages 9-16 (N = 278, 93.5% Ukrainians) answered the Revised Conflict Tactics Scale (CTS2; Straus, 1979; Straus, Hamby, Boney-McCoy, and Sugarman, 1996), an instrument that measures IPV. We also examined the relationship between IPV and maternal age, education, employment and marital status, family income, and rural or urban residence. Results: Most of the women (81%) reported psychological violence and 58% reported physical assault. On average, women reported 66 instances of IPV during the last year. Multilevel modeling revealed that lower maternal education, unemployment, not living with the husband or partner, and urban residency were associated with higher IPV victimization. Younger age and family income were not significantly related to IPV. Conclusion: We found IPV to be a significant social problem in the present sample of Ukrainian mothers of school-age children. Future policy and violence-prevention programming should focus on supporting academic and employment opportunities for women, particularly for those living in urban areas.

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Shevchuk, V. .
    Functional Purpose of Tactical Operations in the Development of Criminalistic Methodics of Crime Investigation [Електронний ресурс] / V. Shevchuk, M. V. Kostenko, Y. Myshkov, I. Papusha, I. Hryshko // Pakistan Journal of Criminology. - 2023. - Vol. 15, No. 2. - P. 61-78. - References : p. 75-78
   Перевод заглавия: Функціональне призначення тактичних операцій у розвитку криміналістичної методики розслідування злочинів

УДК

343.98

Аннотация: The relevance lies in the investigation of the role and functional purpose of tactical operations in the development and implementation of criminalistics methodics for investigating criminal offences, which are used to identify, investigate, solve, and prevent committed criminal acts. The purpose is to clarify the influence of the functions of tactical operations on the construction of criminalistic methodics for investigating a criminal offence, as well as to analyse and describe the concepts of “tactical operation” and “criminalistics methodics of investigating criminal offences”. The results are as follows: the proposal of a contemporary interpretation and definition of the terms “tactical operation”, “functions of tactical operations” and “criminalistic methodics of investigating criminal offences”; identified the influence of tactical operations on the development of criminalistic methodics of investigation of a criminal offence; describes the features of various types of tactical operations during the investigation of certain types of criminal offences by an investigator.

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