Participation of international organisations in solving the problems of the agricultural sector of Ukraine

Rexhaj, Florie; Vilks, Andrejs; Sirenko, Natalya; Dubinina, Maryna; Melnyk, Olha; Bodnar, Olena

doi:10.1080/00207233.2023.2170572

Cited by 8 publications

(4 citation statements)

References 14 publications

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“…Additionally, from a criminological viewpoint, the introduction of astrent also intersects with the concept of restorative justice, which focuses on the needs of the victims. By financially compensating plaintiffs for the defendants' non-compliance, astrent aligns with restorative justice goals by directly addressing the harm to victims and ensuring they are not further disadvantaged by the delays in legal processes (Rexhaj et al, 2023).…”

Section: Analysis Of the Astrent's Role In Ukrainian Legislationmentioning

confidence: 99%

Criminological Effectiveness of the Astrent as a Legal Incentive for Judgment Enforcement

2024

PJC

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The enforcement of judicial decisions is a pivotal aspect of the criminal justice system. The institution of an astrent is recognized as a legal mechanism designed to motivate a debtor to comply with a judicial decision, thereby serving as a deterrent to non-compliance and as a reinforcement of the rule of law. This coercive tool, by imposing negative material consequences, is intended to ensure adherence to a verdict, which is essential for maintaining public trust in the justice system – a core criminological concern. Given the varying legal nature of the astrent across different jurisdictions, this study examines its potential introduction into Ukrainian law from a criminological perspective, analyzing its deterrent capacity within the framework of criminal justice enforcement. The research outlines the similarities and distinctions between the astrent and other punitive measures, delving into its effectiveness as a defense method and its role in bolstering the execution of judgments. It highlights specific dispute categories within the criminal justice system where the astrent could significantly enhance compliance. Critical to the adaptation of this European legal construct to Ukrainian legislation, the paper scrutinizes several foundational issues that necessitate resolution. Notably, the paper discusses the termination of the right to an astrent post-imposition, suggesting that the objective impossibility of fulfilling a judicial act – owing to circumstances emerging after the court's decision and leading to the obligation's termination as per Article 607 of the Civil Code – should be the sole ground for relieving a debtor from the astrent payment. The study's alignment with criminological interests lies in its potential to shape debtor behavior, augment the effectiveness of legal sanctions, and provide empirical evidence for policy-making in the realm of crime management and enforcement legislation. The implications for both national and international criminological scholarship are considered, with the article contributing to the ongoing discourse on the optimization of punitive measures within the justice system and their theoretical underpinnings.

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Section: Analysis Of the Astrent's Role In Ukrainian Legislationmentioning

confidence: 99%

Criminological Effectiveness of the Astrent as a Legal Incentive for Judgment Enforcement

2024

PJC

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“…In connection with the Russian-Ukrainian war, there were violations in the supply of the world food market. International organizations were involved in solving these problems -these aspects were considered in the study of Rexhaj et al (2023). However, there are unresolved problems that arise in the export of agricultural products.…”

Section: Literature Reviewmentioning

confidence: 99%

Problem aspects of accounting and taxation of grain exports in Ukraine

Pasenko,

Andrusiak,

Tkachenko

2023

ebcstu

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The article examines the problems and features of accounting and taxation of grain exports in today's conditions. As a result of the invasion of Russia, Ukrainian agricultural enterprises have recently suffered significant losses. The occupiers are deliberately destroying the Ukrainian agricultural complex in order to deprive them of one of the main sources of income - the sale of agricultural products by commodity producers, as the main suppliers of food. However, in the conditions of an undeclared war between Russia and Ukraine, the European Union is trying to support the agrarian business of Ukraine and has allowed, according to the EU memorandum, to suspend customs duties and quotas of Ukrainian grain to EU countries until June 2024. Ukraine exports agricultural products through the land border with EU countries, as export by sea is currently difficult due to the invasion of Russia. Therefore, in order to preserve the grown and surviving crops, domestic producers have intensified grain export operations, and currently the issues of accounting and taxation of these operations are relevant. The implementation of foreign economic operations by business entities requires their registration with the customs authorities. When carrying out foreign economic activities, it is mandatory to conclude a foreign exchange contract, and agricultural producers must take into account many nuances in order to comply with the main legislative and customs requirements. Some foreign exchange contracts, in particular those relating to agricultural products, are subject to state registration. In particular, in order to verify and approve the export of agricultural products to the Slovak Republic, the Republic of Bulgaria, Romania, Poland and Hungary, it is necessary to obtain licenses for the export of legally defined types of agricultural products from 2023. As a rule, all calculations for foreign economic operations are carried out in foreign currency, which for the purpose of accounting and taxation must be converted into national currency at the rate of the National Bank of Ukraine. Operations for the export of goods outside the customs territory of Ukraine are subject to Value-Added Tax (VAT), in this regard, the exporter forms a tax invoice at the official hryvnias exchange rate set by the NBU for the previous working day. The exporter - the VAT payer is obliged to compile and register it in the Unified register of tax invoices (hereinafter referred to as the Tax Invoice Register) within the time limits specified in the Tax Code. The article summarizes the procedure for the export of agricultural products, considers the specifics of taxation of these operations, and identifies problematic and debatable issues regarding the implementation of these operations

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Section: Literature Reviewmentioning

confidence: 99%

Untitled

2023

ebcstu

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082) З-41 ЗБІРНИК НАУКОВИХ ПРАЦЬ Черкаського державного технологічного університету Серія: Економічні науки Zbirnyk naukovyh prats Cherkaskogo derzhavnogo technologichnogo universitetu Seria: Еkonomichni nauky Випуск 71 2023 Issue 71 2023 Видання входить до Переліку наукових фахових видань України (категорія «Б») як фахове видання з економічних наук,

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Participation of international organisations in solving the problems of the agricultural sector of Ukraine

Cited by 8 publications

References 14 publications

Criminological Effectiveness of the Astrent as a Legal Incentive for Judgment Enforcement

Criminological Effectiveness of the Astrent as a Legal Incentive for Judgment Enforcement

Problem aspects of accounting and taxation of grain exports in Ukraine

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