Background: Considering dental data gain associated with COVID-19 in the last few months of 2020, it is highly important to provide an assertive critical literature review with the categorization and systematization of available findings. Objective: The purpose of this article is to shed light on the concerns of dentists who provide treatment of children and adults during the pandemic of COVID-19. Methods: The search for relevant publications related to the objective topic was done via the Google Scholar engine with the use of next keywords: “dentistry”, “coronavirus”, “COVID-19”, “dental treatment”. All collected articles were processed using content-analysis principles with further systematization and categorization of obtained data in Microsoft Excel 2019 software (Microsoft Office, 2019). Results: Overview of trans-national guidelines considering COVID-19 prevention within dental care conditions could be categorized into the next few aspects: elective pattern of dental care, postpone dental treatment, screening algorithms through telecommunication and use of specialized PPE. Under the emergency mode of dental care, there are three basic P’s that should be considered during every dental procedure: patient’s self-care, prophylaxis and prioritization of pathology elimination approaches. Conclusion: Dentists should be fully informed and supported with CDC and WHO guidelines and recommendations, but also with national and regional legislation act related to control of dental care provision during COVID-19 epidemy. Changes in the general dental practice during the post-COVID era are inevitable, but those represent normal development and recovery of the dental field after pandemic mode.

Regulation of financial relations in the state is first and foremost based on an understanding of the allowed extent of freedom of financial transactions. In this regard, of relevance becomes the understanding of what is a limitation or expansion of the freedom of economic thought. The novelty of the study is determined by the fact that financial obligations ultimately become the tasks of state financial regulation. The authors demonstrate that the study should include the task of providing the state with a methodology and a toolkit for handling debt obligations within the state. The secondary objective is to build an understanding that legislation should also be aimed at reducing potential losses. Financial violations of a corruption nature are considered as objects of causing losses. The practical significance of the study lies in the fact that due to the reduction of problematic situations in the legislation, the socio-economic stability of the state as at large increases.