The purpose of the research is to study рistorical background of formation of basements of contemporary humanitarian policy of Ukraine. The subject of the study is the humanitarian policy of Ukraine at different times of the development of the country. Methodology. The following methods of scientific knowledge helped to achieve the objectives set in the Article: logical modeling, logical and semantic, historical and legal, comparative analysis, abstract and logical. Research results. The legal instruments, which determined the principles of policy in the humanitarian sphere of various state systems on the territory of modern Ukraine in historical retrospect are considered. Considerable attention is paid to problems and difficulties, as well as approaches to the periodization of the history of the state and law in Ukraine, the periods of policy implementation in the humanitarian sphere on the Ukrainian lands at different times. Practical implementation. The peculiarities of the historical aspects of the formation of Ukraine’s humanitarian policy, which are related to long stateless periods, when Ukraine was part of the state systems of various empires, are determined. Value/originality. It is proven that the Soviet period of totalitarianism could not destroy the progressive assets of the Ukrainian people in matters of State formation according to the Western model.

The paper presents an analysis of network terrorism in its retrospective and within the practices of contemporary transformations. The risks of expansion of terrorist movements into the territory of particular states with their subsequent legitimization have been identified with regard to social consciousness, law and economy. Within the network structure of the contemporary international terrorism, which formed continuous mutations, the so-called «terrorist clusters» have taken shape, with the Middle Eastern, the North African and others among them. Centrally-managed terrorist organizations of the past were succeeded by transnational structures within the framework of a consolidated ideological, political and religious trend of conducting terrorist attacks in any part of the world. Namely, the segmented, polycentric, ideologically integrated network is currently the most prevalent and dangerous model of international terrorism while the networking principle of organization of terrorist activity remains the most effective in asymmetric confrontation with the adversaries. The transformation of terrorism in the 21st century is presented within 3 perspectives of the social being - law, economy and morals. For instance, an approach to legal treatment of manifestations of terrorism has changed dramatically. In the international law there has occurred a definitive extrapolation of the notion of crime against humanity, mainstreamed by the Nuremberg trials, to terrorist activities. Regardless of under which guise and for which purposes these crimes are being committed, they have acquired an explicit denomination as an absolute evil that implies no justification or extenuating circumstances. This standpoint is expressed in numerous international documents including the United Nations Security Council resolutions and international conventions, not to mention various national-level documents. At the same time, the severity of counterterrorism laws and international legal norms adopted by different states is often disrupted due to their inconsistency that complicates considerably the counter-terrorist activity at all levels. The sociocultural aspect of the transformation of terrorism is being investigated in the context of the confrontation between two world views - the western and the eastern (Islamic). For radical adherents of the Radicalization is occurring in hybrid living environments that include the elements of both online and offline human experience. This antagonism is currently transforming from its mentality from into the instrumental form increasingly acquiring an artificial, hybrid nature. Studies of «mutations» of terrorism with regard to economic issues have focused upon such factors of the neoliberal globalization as social injustice, urbanization and revival of colonial traditions. In recent decades the world has faced a new threat: use of counter-terrorism to justify transnational interventions into underdeveloped and unstable countries. In this way, there occurs a process of disguising the novel practices of colonization which in fact constitute the state terrorism. The scope and the forms of state terrorism vary from political and economic pressure upon the weakest of state entities to explicit use of armed violence. Within the legal environment it has become common to employ the practices of countries charging members its own population with terrorism as a tool for destabilizing the undesirable political movements as well as escalating sectarian and ethnic confrontations for the purpose of economic gains. The authors have investigated the novel trends in the financing of terrorism, particularly within the context of challenges of the post-pandemic world and have substantiated a complex approach to combating this evil suggesting its foundation to consist not in the force counteraction as is presently common, but in solving moral, socio-economic and legal contradictions within societies which may potentially become hotbeds of the terrorist threat.

The article reveals the peculiarities of the legal regulation of tax powers of public authorities in Ukraine. It is noted that the tax legal personality of the state is a direct consequence of the implementation of the public territorial entity's own tax sovereignty. It is emphasized that one of the main classification criteria for the division of public authorities with tax powers is the functional purpose and nature of the body. On the grounds of functional purpose and the nature of powers in the field of taxation, the investigated bodies are divided into: 1) bodies of general competence (Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, local representative bodies); 2) bodies of special competence with the presence of part of the functions in the field of taxation (Ministry of Finance of Ukraine, State Treasury Service of Ukraine); 3) bodies of special tax competence (State Fiscal Service of Ukraine as a controlling body in the field of taxation). The content and structure of tax powers are considered. It is emphasized that the main distinguishing feature of the ratio of tax competence and tax powers is the possibility of delegating part of the powers, while the competence is not subject to delegation. Based on the analysis of the current legislation of Ukraine, the tax powers of public authorities and local governments are considered. The rights and responsibilities in the tax sphere of the Verkhovna Rada of Ukraine, the State Fiscal Service of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, local councils are covered. In order to prevent violation of the principle of tax stability in the adoption of laws on taxes and fees, the Law of Ukraine "On the Rules of Procedure of the Verkhovna Rada of Ukraine" should provide for the implementation of laws defining taxes, fees and their elements. It is the direct duty of the parliament to strictly adhere to the requirement of stability in its interpretation, which is set out in the Tax Code of Ukraine. To bring the Regulation on the Ministry of Finance of Ukraine in terms of tax powers in accordance with the Tax Code of Ukraine, it is necessary to set out subparagraph 39 of paragraph 4 of the Regulation as follows: The Ministry of Finance of Ukraine fees for a period exceeding one budget year, if the amount declared for installment or deferral or the amount of deferred or deferred monetary obligations or tax debt in respect of which payment is deferred is 1 million hryvnias or more; makes a reasoned decision to grant installments or deferrals of monetary obligations or tax debt in respect of national and local taxes and fees, as well as to postpone the payment of deferred or deferred amounts, if the amount of previously granted installments or deferrals of monetary obligations or tax debt was not repaid».

The article reveals the features of the characteristics of public authorities as subjects of tax relations in Ukraine. It is emphasized that legal personality as a legal nature determines the elemental composition of the tax legal personality of the state and necessarily has three elements - its legal capacity, legal capacity and tort. The latter is a necessary component of the tax legal personality of the state. Taxpayers also have the right to demand from the state certain behavior and apply to the competent authorities (European Court of Human Rights) to apply to the state tax liability measures together with the renewal of their fundamental rights and legitimate interests guaranteed by the Convention for the Protection of Human Rights and Fundamental Freedoms. The study identified the relationship between such concepts as «mechanism of the state» and «state apparatus». The consistent transition from the general to the individual allowed to reveal the internal organizational structure of the system of public authorities as holders of tax powers and to outline the various grounds for their classification. This made it possible to distinguish in this system groups of bodies (a) of general competence, (b) special competence with part of the functions in the field of taxation, (c) special tax competence. The special position of the Verkhovna Rada of Ukraine in the tax sphere is also emphasized and the general tendency to a gradual increase in the scope of tax powers of representative bodies of local self-government is revealed. A distinction was made from related concepts in the field of public law regulation - legal personality, subject matter, jurisdiction, management functions. The tax competence of public authorities becomes a specific manifestation of the category of «competence» as a public law phenomenon, being a mandatory attribute of the tax legal personality of public authorities. In terms of content, tax competence consists of a set of legally established powers of the power entity, which act as functional levers of its actions in the plane of the subject of jurisdiction entrusted to it by the state in accordance with the objectives of tax regulation in the field of taxation. The tax powers of public authorities under these conditions are the specific content of the tax competence of the latter.

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