The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues in the regulation of financial relations. Methodology. The study is based on an analysis of legal provisions regarding the legal regulation of financial relations in Ukraine. The comparative legal method enabled to study certain provisions of the legislation of Ukraine on financial relations, followed by the application of positive foreign experience in this sphere. The results of the study revealed the need for a detailed study of the problem. The most significant element for the existence and development of tax relations is considered. The author’s approach to improving the tax legislation of Ukraine is exposed. Practical implications. Theoretical and legal foundations of financial relations in the economic and legal sphere are considered. A comparative legal study of legal provisions that affect the lawmaking issues in the regulation of financial relations and on this basis the definition of ways to improve the domestic legislation in this area. Relevance/originality. The analysis of financial relations raises the issue of codification and harmonization of tax legislation that mediate the development of the tax system since the efficiency of the tax system of Ukraine, the Russian Federation, and other countries depends on the uniformity of legal concepts used in the legal regulation of financial, banking, budgetary, tax activities.

The goal of this article is to disclose the main models of public administration in the example of healthcare sphere. The authors used such general scientific and special methods: historical and legal, comparative, relative and legal, system analysis and formal logics. Revealed the link between the models of public administration and the healthcare sphere. It was marked on the most typical manifestations of administrative influence inherent in particular model in the sphere of healthcare. It was established that different models of public administration function effectively in different states. However, national healthcare systems predominantly use a combination of several models by adding elements of other models to the dominant model. It was concluded that the current models of public administration in the field of healthcare are characterized by: verticalization and centralization of power responsibilities for OPM, implementation of market techniques in the public sector for NPM and an emphasis on human rights and growth for GG. Among modern paradigms of public administration, we have highlighted the LG model, the essence of which lies in continuous implementation of innovations to improve efficiency and prioritize the interests of the consumer, which is the patient in the sphere of healthcare.

Human rights in Ukraine belong to the highest social values, which is directly stipulated by the Constitution of Ukraine. In turn, the collective agreement is the result of social partnership at the local level and represents an agreement concluded between the owner or an authorized body (person) and one or more trade union or other bodies authorized to represent the labor collective, and in the absence of such bodies – representative’s workers, elected and authorized by the labor collective. The inviolability of the collective agreement serves as a guarantee for the protection of the rights of the participants in labor relations. The special vulnerability of labor rights of citizens is associated with such negative factors as forced labor in temporarily occupied territories; mobilization of enterprise employees; destruction and rendering of workplaces unusable due to hostilities; emigration of workers; deterioration of safety working conditions; increase in unemployment; inflation and many other circumstances. In this aspect, administrative responsibility for violation or non-fulfillment of a collective agreement, an agreement provided for in Article 41-2 of the Code of Ukraine on Administrative Offenses, should act as an effective tool for the restoration and protection of violated rights. However, the practical implementation of measures of administrative responsibility in such cases has a number of features revealed in the above study. We have identified the following as such features: a) certain discrepancies in the regulatory and legal consolidation of the composition of this administrative offense; b) inaccuracies in the composition of the leading subjects regarding the drawing up of a protocol on an administrative offense in such proceedings; c) maximum limits of fines provided for in cases of administrative offenses for violation or non-fulfillment of a collective agreement. The key normative legal act regarding the violation or non-fulfillment of obligations of a collective agreement, consent is the Code of Ukraine on Administrative Offenses, a reference to the provisions of the labor legislation, which emphasizes the complex nature of the labor law of Ukraine.

Здійснено аналіз проблеми кримінальної відповідальності за жорстоке поводження з тваринами. Установлено недоліки чинного законодавства про захист тварин від жорстокого поводження в Україні. Сформульовано висновки та пропозиції, спрямовані на вдосконалення кримінальної відповідальності щодо досліджуваних питань. Ключові слова: тварини; жорстоке поводження, кримінальна відповідальність; гуманне ставлення; права тварин.

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