The development of the information society and the strengthening of e-democracy have already become an important priority for many countries around the world at the present stage of development. The implementation of this priority implies open and transparent public administration, and thus the transformation of political institutions and processes and the introduction of new forms of government. It is meaningful to analyze the concept of “e-democracy” and to understand the importance of ensuring this in the mechanism for the democracy of each individual state. The object of research is the legal analysis of e-democracy in view of the legal realities of foreign countries. The aim of the article is a legal analysis of the concept of "electronic democracy", including problematic issues of implementation of this mechanism, in order to understand whether this mechanism is an urgent need, or is a tribute to fashion and trends in the world practice. During the study, the following methods were used: systemic, systemic-functional, comparative, sociological, analysis, synthesis, analogy, observation, classification, statistical analysis. The article analyzes the phenomenon of e-democracy, identifies the main approaches to understanding it. On the example of international experience the mechanisms of e-democracy and the peculiarities of e-government are identified. There are propositions to improve the domestic legal mechanism for e-government in the article.

Consideration of existing and development of new strategies for human rights in the context of globalization is a very significant topic, as careless management of technological change can pose a serious threat to human dignity, autonomy, privacy, and human existence in general. Purpose: to analyze the level of constitutional human rights in the context of digitalization, to consider the positive and negative impact of technological advances on private life, to explore ways to protect fundamental human rights in the context of globalization. The following methods of scientific cognition are used: comparison, historical, systematic approach to research, method of analysis, and synthesis. As a result of the conducted research, the scientific idea of the importance of observance of constitutional human rights in the conditions of digitalization is formed. In addition, the study examines the positive and negative impact of technological advances on private life, explore ways to protect fundamental human rights in the context of globalization and identifies mechanisms for using digitization in public administration, analyzes the legal regulation of informatization is interpreted and effective ways of solving the existing problems of ensuring rights and guarantees are proposed.

No abstract

Effective tax control is designed to ensure the balance of public and private interests in the tax sphere and to strengthen the confidence of civil society in the institutions of state and law. Weaknesses in tax control lead to the formation of the shadow sector of the economy, low incomes of the majority of workers and retirees, limited effective demand for goods / services, lack of incentives for economic development and the need to provide subsidies of housing  communal services. Most of the economy is monopolized, market regulators are virtually non-existent, and existing ones have zero efficiency. The lack of fair market prices does not allow to ensure the macroeconomic balance of the market environment and to objectively determine the tax base and the amount of taxes payable. The article substantiates the necessary changes to the legislation, which eliminate the possibility of different interpretations of legislation, simplify the system of tax administration and eliminate possible abuses of tax law. Improving the effectiveness of tax control is ensured by the introduction of market pricing, which is based on an exclusive list components of price : wages, profits, depreciation and any costs that are confirmed by pay VAT. Tax control should be complemented by control over the costs and assets of taxpayers. First of all, we are talking about the subjects of e-declaration of income. It is proposed to make additional columns in the form of e-declaration, in which to indicate the amount of paid personal income tax and social contributions, confirmation of the completeness of the declaration of income and compliance of income with taxes paid. Owners of large assets should be added to the list of e-declaration entities and an additional tax on large assets should be introduced. It is necessary to develop a list of sanctions that occur in case of detection of incomplete payment of taxes and fees, undeclared assets, regardless of their actual location and method of detection.

У статті проаналізовано прийнятий Верховною Радою України Виборчий кодекс в частині виборів народних депутатів. Історія з його ухваленням нагадує справжній заплутаний детектив. Не секрет, що саме виборчі правила гри завжди розглядалися українськими політиками як спосіб знайти найбільш вдалі конфігурації для посилення власного впливу – особливо для тих політсил, які перебувають при владі.  Запропоновано внести наступні зміни: повністю відкрити регіональні списки, змінити систему підрахунку голосів, ввести поняття імперативного мандату.