The purpose of the article is to discuss the need to introduce a presumption of consent for the transplantation of organs and other human anatomical materials in Ukraine. Therefore, the object of the study is the presumption of consent for organ transplantation. The authors of the article have used methods of deduction, analysis and synthesis, comparative, and legal methods. The need to make amendments to the legislation of Ukraine regarding the introduction of the presumption of consent for the transplantation of organs and other human anatomical materials from a person and the feasibility of the practical implementation of these changes, namely, mean a major improvement and elimination of problems in the field of transplantation. It is concluded that at present one of the main problems governing the matter is the absence of presumption of consent for transplantation in Ukrainian legislation and, at the same time, the lack of significant funding of the medical sector, together with the low awareness of the rights of actors involved in organ transplant processes.

Introduction: The focus of the work is the importance of transplantation of human organs and other anatomical materials as the method of treating and a way of saving people’s lives and it also attaches particular importance to solving issues of transplantations in Ukraine. The aim: To find out the problems of human organ transplantation and other anatomical materials and determine the directions of their solutions in Ukraine. Materials and methods: The assessment and analysis of domestic and foreign experience has been developed. In addition, data collected from Ukrainian and international organizations and the results of scientific research by scientists are used in the work. Review and conclusions: Investigating the legislation of Ukraine in the part of transplantation of human organs and other anatomical materials, conclusions were made on the necessity of its improvement, in particular, Article 16 of the Law of Ukraine «On the application of transplantation of anatomical materials to a person» dated by May 17, 2018, is proposed to be worded as follows: «Any adult may give written consent or disagreement to become a donor of anatomical materials in case of his death. In the absence of such a statement of disagreement with the transplantation of his organs or other anatomical materials, consent of relatives or others is not required. In this case, the deceased person is deemed to have given consent to the transplantation of his organs or other anatomical materials». It is proposed to make changes and significant additions to Art. 17 of the Law of Ukraine «On the application of transplantation of anatomical materials to a person» of May 17, 2018 regarding the creation of the Unified State Register of persons in need of transplantation, as well as to consolidate the procedure for its administration. In the context of urgent transformations, the necessity to significantly increase state funding for the provision of medical services, raise the awareness and informality of citizens about transplantation, as well as to change their misconceptions about this issue are sometimes put forward.

Compliance with tax laws is a prerequisite for the financial development of any state. Evasion of taxes, fees and other mandatory payments involves bringing to administrative and criminal responsibility, as it primarily poses the problem of filling the budget of the country, so the study of the issues of this work is very relevant.The article is devoted to the peculiarities of administrative and criminal liability for evasion of taxes, duties and other mandatory payments in Ukraine. The analysis of the legal and regulatory framework of tax regulation in our state is conducted, judicial practice is researched. It is proposed to improve the legislation regulating the responsibility for evasion of taxes, duties and other mandatory payments of Ukraine. In turn, timely and full payment of obligatory payments is not only of great practical importance for filling the relevant budgets of the state, its financial development, but also contributes to the improvement of social protection of citizens of the country and complies with the provisions of Articles 3, 46 and 67 of the Constitution of Ukraine. One of the main reasons for tax evasion is the desire of unscrupulous citizens to increase their own income and gaps in the Ukrainian tax legislation, in particular the lack of sanctions under Art. 212 of the Criminal Code of Ukraine (CCU).Proposed changes to the sanction of Art. 212 of the Criminal Code of Ukraine (in the sanction of Part 1 of Article 212 of the CCU we propose: to increase from 55000 to 350 thousand non-taxable minimum incomes, in Part 2 of Article 212 of the CCU we offer: from 60000 to 370000 non-taxable minimum incomes to citizens; the sanction of part 3 of Article 212 of the CCU — from 300000 tax-free minimum incomes of citizens of the Ministry of Internal Affairs) comply with the provisions of Art. 53 of the Criminal Code of Ukraine, will contribute to the achievement of the purpose of punishment (Part 2 of Article 50 of the CCU) — punishment, correction of convicts, prevention of new crimes, and also solving such a task of the CCU as a legal provision for the protection of human rights and freedoms and the prevention of crimes (Part 1 of Article 1 of the CCU).Solving problems related to administrative and criminal liability for tax violations will help to better comply with the laws of all parties in tax relations and ensure timely receipt of budgets and state trust funds.In the conditions of decentralization of power at the legislative level, it is necessary to expand the powers of local self-government bodies. Therefore, we believe that the article should be changed. 10 of the Tax Code of Ukraine, providing local authorities with broad rights to establish the procedure, rates and rules of taxation of personal income tax, and to attribute this tax to the scope of local taxes.