Some study revealed the absence of a generally accepted approach to determining the requirements for the efficiency and effectiveness of technology as an object of civil and economic relations. The need to form recommendations on the content of legal norms and contractual clauses that can be used to fix them in the specified means of regulation is substantiated. It is proved that provided that the current legislation of a particular country fixes universal criteria for determining the effectiveness of technology, this will have a positive impact on their transfer. Thus, on the one hand, all participants in the relationship of technology circulation will receive indicators and an understanding of how to separate an effective technology from pseudo- and outdated technologies. On the other hand, public officials will have a guideline on what technologies cannot be provided with budget funding and support. And the parties to the contractual relationship will be able to fix in the relevant agreements more effective protective clauses, which will help protect their legitimate interests and stabilize investment risks. Existing approaches to determining the degree of efficiency of technologies were defined and systematized. The analysis of the feasibility and possibility of using macroeconomic and local performance indicators was carried out. General circumstances have been formed that affect the formation of the category of technology efficiency. These include the territory and level of technological development of the implementation area. The suitability and adaptability of the technology to the ability to perform the tasks assigned to it and others. As a result of the study, universal designs for identifying the effectiveness of the technology were proposed. They are proposed for use in the formation of national and international legislation and protective contractual clauses
The article is devoted to the problem of ensuring the protection of land rights violated in the process of performing registration actions, its forms and features. Modern legislation in the field of state registration is analyzed in detail. The main focus of the article is on modern protection problems in the field of state registration of the rights of subjects of land relations. The article states that the state registration of the rights of individuals and legal entities is a separate important area of ensuring the guarantees of these rights of subjects. The relevance of this issue in modern conditions is emphasized. Emphasis is placed on the complexity of legal regulation of land registration relations. Scientific works of scientists on solving the specified problem are given. It is emphasized that the evasion of citizens and legal entities from the state registration of land plots in accordance with the Land Code of Ukraine is one of the violations of land legislation. It is noted that the land rights of citizens and legal entities may be violated in the process of registration activities by authorized persons in the sphere of exercising their respective powers and require protection and restoration. The legal position of subjects exercising powers in the field of state registration of rights is studied, a separate place in the article is devoted to state registrars of rights to real estate. The administrative and judicial procedure for the protection of violated rights in the specified area as a result of decisions, actions or inaction of the relevant officials has been analyzed. It is emphasized that the peculiarity of the protection of land rights of citizens and legal entities is due to the fact that the state registration of land plots precedes the state registration of rights to land plots. The lack of state registration of a land plot does not allow registering the relevant property right to it. It is emphasized that the protection of rights consists in the elimination, recognition as illegal (invalid) of decisions, actions and inaction of officials who exercise powers in the field of state registration of land plots and rights to them. Ways of protecting land rights in court are analyzed.
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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