التفاصيل البيبلوغرافية
| العنوان: |
Modern Challenges of Adjusting the Effectiveness of the Application of Laws (on the Example of Tax and Legal Regulation) |
| المؤلفون: |
Lohvinova, Olha V. |
| المصدر: |
Problems of legality, № 164 (2024), 148-159, (2024-05-10) |
| بيانات النشر: |
Zenodo |
| سنة النشر: |
2024 |
| المجموعة: |
Zenodo |
| مصطلحات موضوعية: |
martial law, European integration processes in Ukraine, virtual assets, taxation of virtual assets, system of tax legislation, Tax Code of Ukraine, tax law |
| الوصف: |
The relevance of the research topic is determined by the current state of social relations. It is noted that the analysis of modern social relations cannot be carried out outside the boundaries of significant challenges that require not only their understanding, but also consideration in the relevant reform measures. The most important challenges today are the following: Russia’s war with Ukraine; European integration processes that characterize modern trends in Ukrainian development; digitization of all aspects of public life. Given the problems associated with this, the article defines both objective reasons that affect tax relations, as well as requirements that are subjective in nature. The purpose of the article is to highlight problematic aspects of the state of modern legal regulation. Attention is focused on the fact that war, European integration and digitalization are among the most influential factors in this aspect. It is clear that they cannot fail to influence the traditional legal means that guarantee the effectiveness of tax legislation. These aspects are the subject of analysis. Traditional methods of scientific knowledge are used in the research, thanks to which a systematic idea is formed about the reasons for adjusting legal means of influence on tax relations. The characteristics of the influence of martial law on tax regulation are carried out depending on the stages. The beginning of the first is associated with 2014, while the second – with 2022. Despite common features (narrowing of the territories where Ukrainian jurisdiction exists, reduction of the tax base and tax-paying taxpayers, etc.), differences in the content of these stages have been singled out. European integration processes, which reflect the movement of Ukraine towards the European community, provide for the adjustment of the nature and content of tax legislation in the following directions: a) adaptation of the current tax legislation of Ukraine to European requirements; b) consideration of European prescriptions at the ... |
| نوع الوثيقة: |
article in journal/newspaper |
| اللغة: |
English |
| Relation: |
oai:zenodo.org:13735251 |
| DOI: |
10.21564/2414-990X.164.297335 |
| الاتاحة: |
https://doi.org/10.21564/2414-990X.164.297335 |
| Rights: |
info:eu-repo/semantics/openAccess ; Creative Commons Attribution 4.0 International ; https://creativecommons.org/licenses/by/4.0/legalcode |
| رقم الانضمام: |
edsbas.BB3F2E |
| قاعدة البيانات: |
BASE |