International Vision of Standardization as a Means of Regulating Economic Entities in Terms of Instability and Globalization

Popovych, Tetiana

doi:10.32849/2409-9201.2018.18.41

Cited by 3 publications

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“…Ці процеси відбуваються на тлі розвитку світових глобальних процесів, які набувають все більших масштабів та торкаються практично усіх сфер суспільного життя. Спостерігається перетворення світового господарства у цілісну глобальну систему, відбуваються суттєві зміни всієї [10] На загальноєвропейському рівні зазначено, що стандартице документи, у яких викладені специфікації та інша технічна інформація щодо Вироблення стандартів спрямовано на створення умов, що повинні забезпечити отримання вигоди всіма учасниками. Так, стандартизація дозволяє підвищити якість продукції (послуг, процесів), а отже збільшити рівень безпеки і знизити операційні витрати і ціни.…”

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Проблеми Та Перспективи Розвитку Процесів Стандартизації Та Сертифікації В Україні У Контексті Євроінтеграції

Кононенко,

Савченко,

Кононенко

2023

Наука

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The article examines the essence of standardization and certification processes. It is noted that Ukraine's accession to the European Union involves the adaptation of national legislation to the European legal area, deepening the integration of Ukrainian business into EU markets, practical implementation of "visa-free travel" in various areas, further sectoral integration, etc. The author emphasizes that the processes of European integration are taking place against the background of globalization and digitalization, in the context of the merger of cyber

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Проблеми Та Перспективи Розвитку Процесів Стандартизації Та Сертифікації В Україні У Контексті Євроінтеграції

Кононенко,

Савченко,

Кононенко

2023

Наука

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Legalization of Assets by One-Time (Special) Voluntary Declaration in Ukraine as an Attempt to Combine Public and Private Interests

SHEREMET,

DEREVYANKO

2021

UNZ

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Purpose. Based on the analysis of the provisions of the tax legislation of Ukraine on legalization of assets by one-time (special) voluntary declaration to identify possible controversial issues, provide proposals to minimize the negative consequences for society and those who do not use these provisions. Research methods. A set of general philosophical, special legal and the latest methods of scientific research during the preparation of a scientific article was used. Among others, historical-legal, analytical-synthetic, comparative-legal, method of ascent from the abstract to the concrete and other methods were more often used, which allowed to get the results of the research. Results. The Law of Ukraine of June 15, 2021 provided a year — from September 1, 2021 to September 1, 2022 for one-time (special) voluntary declaration of assets acquired at the expense of income that was not properly taxed. The novelty of the legislation and the relations regulated by it led to the following questions: 1) «Will a person be able to extend the declaration period?»; 2) «Is it necessary to declare real estate located in the Autonomous Republic of Crimea or certain districts of Donetsk or Luhansk regions?»; 3) «Are different tax rates logically applied to assets on accounts in banks of Ukraine / in Ukraine (5 %) and in foreign banks / in other countries (9 %)?»; 4) «Why in paragraph 10 of subsection 9-4 of section XX of the Tax Code of Ukraine are chosen such numerical limits for residential (120 and 240 square meters) and non-residential (60 square meters) real estate?»; «Why is there no value characteristic in relation to real estate?»; «Why are there no references to the size and status of the settlement?»; «Why is the size of the land plot determined in this way?»; «What if a person has to transport a large family in a vehicle that can accommodate 10 or more people?»; «Is it true that the owner of one car worth 300 thousand UAH is considered to have paid the tax, and the owner of two cars worth 20 thousand UAH for both is considered that he did not pay the tax?»; 5) «How will be the calculation of human income and expenses?»; «What will be the sanctions against people whose income does not correspond to the number and value of their assets?» etc. Conclusions. It is proposed to apply a tax rate for the declaration of foreign assets at a level lower than for assets located in Ukraine, and possibly a mechanism of tax and criminal amnesty subject to the return of money and valuables to Ukraine. Top officials were advised not to give rise to questions about their valuable property in Ukraine and abroad and not to influence the independent work of law enforcement and the judiciary. To prevent social tensions, it is proposed to: adjust the number of residential real estate according to the status of the city, town, village or determine the number of residential and non-residential real estate, as well as land in monetary terms without reference to geographical and other factors. The simplest option to reduce social tension is to increase in subparagraphs 1 and 2 of paragraph 10 of subsection 9-4 of section XX of the XX Tax Code of Ukraine certain quantitative indicators at least twice and increase in subparagraph 3 of paragraph 10 of subsection 9-4 of section XX of the Tax Code of Ukraine the number of vehicles up to two or setting a monetary value of the car (cars). It is recommended that persons who will be inspected by the fiscal authorities after September 1, 2022, appeal to the latter with the requirement to take into account their own expenses and the expenses of family members at the subsistence level.

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Modern legal research in the field of digitalization and their application in legal science and legal education

POPOVYCH¹

2021

Legal Ukraine

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The article is devoted to the issue of scientific and legal support of the functioning of e-economy as a system of economic relations, formed in electronic form with the help of information and communication technologies, and its inherent e-business as entrepreneurship, initiation, direct implementation and termination form). Given the novelty of relations related to the use of information and communication systems in the economy of Ukraine, their regulation was initiated recently (the main act — the Law «On e-commerce» of 03.09.2015), but is fragmentary (applies only one component of e-business — e-commerce, ie sales for a fee of goods/works/services). Norms on the organization and conduct of e-business, including the rights and responsibilities of its subjects, are scattered in various acts of legislation (Commercial Code, Tax Code, laws «On electronic documents and electronic document management», «On electronic digital signature», «On Public Procurement», «On Joint Stock Companies», «On Securities and Stock Market», «On Access to Public Information», etc.), which led to their duplication, conflicts and, at the same time, did not ensure proper systematization and completeness of regulation, as well as taking into account positive foreign experience, including international (Okinawa Charter of the Global Information Society, 2000; Geneva, 2003 and Tunis, 2005 World Summits on the Information Society, European Strategy for Interaction, 2008, European framework programs on these issues). The effective functioning of the e-economy and e-business as its component involves solving a complex problem: 1) optimal regulatory regulation of relations in this area; 2) effective legal mechanisms for its implementation; 3) ensuring the stability of relations in law enforcement practice (mechanisms to prevent and stop unfair behavior in this area). The development of a holistic concept of legal support of the electronic economy involves: the integration of already existing achievements of modern Ukrainian legal science (primarily, the theory of law, commercial law, civil law, information law); updating scientific knowledge about methods of regulating relations in the field of economy, taking into account the electronic form of doing business; analogy of law; problems of ensuring the balance of public and private interests, as well as the principles of reasonableness, good faith and justice in this area; legal and social responsibility of business, etc. The current practice of applying e-commerce legislation shows its inefficiency, which destabilizes property turnover, allowing unscrupulous e-business representatives to avoid fulfilling their obligations, violating the rights of contractors and, above all, consumers. It is also about the need to introduce research into the educational process in order to form the appropriate abilities and competencies of higher education. Key words: information society; information and telecommunication systems; electronic economy; electronic market; e-commerce; e-business; electronic transactions; consumer protection.

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International Vision of Standardization as a Means of Regulating Economic Entities in Terms of Instability and Globalization

Cited by 3 publications

References 0 publications

Проблеми Та Перспективи Розвитку Процесів Стандартизації Та Сертифікації В Україні У Контексті Євроінтеграції

Проблеми Та Перспективи Розвитку Процесів Стандартизації Та Сертифікації В Україні У Контексті Євроінтеграції

Legalization of Assets by One-Time (Special) Voluntary Declaration in Ukraine as an Attempt to Combine Public and Private Interests

Modern legal research in the field of digitalization and their application in legal science and legal education

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