PROBLEMS OF LEGALITY

3-10

Authors: В. М. Єрмолаєв

Problem setting. The emergence of the first national legal code – Russkaya Pravda was associated with the name of Grand Prince Yaroslav Mudryi. Since the law is normative background of the whole legal system, scientific interest represents research of hereditary traits «legal rights» if Kievan Rus' and modern Ukraine. Although the level of law development and legal consciousness, the place in society life, learning values and legal conditions for a thousand years in our country have changed drastically, but remained from past times in succession important principles, traditions and institutions. Recent research and publications analysis. The authors of fundamental monographs «Legal custom as a source of Ukrainian law» / By Edition of. I. B. Usenko (2006), «The legal system of Ukraine: history, status and prospects» : 5 t. Vol. 1 (2008), new articles in the book «Russkaya Pravda of Yaroslav Mudryi, the beginning of legislation of Kievan Rus'» (2014 ) examined the sources of law of Kiev Rus, the use of customary law in the legal system of Ukraine. In this article attention is focused brief analysis on certain principles of succession and norms of institutes of the Russkaya Pravda (RP) of Yaroslav Mudryi and modern Codes of Ukraine and their interpretation in scientific comments. Paper objective. «Truth» in Russia is understood as a law by common law – justice. It is in the law of justice – its universal and timeless value. Since the days of long RP customary law were on a par with the norms of written law. In Ukraine, the legal tradition is an additional source of law, its role is increasing in terms of expanding the scope of private law. The article analyzes the norms of articles Civil Code of Ukraine, the Family Code of Ukraine that provides, as in RP the application of customs, established in civil relations. Paper main body. By comparing articled of ancient code with the relevant articles of the Criminal Code of Ukraine, the author concludes: Old Russian and modern legislators consider the protection of human life as the major task, the same consider the actus reus of criminal act. RP is not only limited the use of blood revenge, but removed the death penalty from the list of punishments by princely court. This punishment was not allowed by the Criminal Code of Ukraine, thereby continuing the RP humane line in criminal law. Both legal acts, separated by a thousand years, settled two main objectives – protection of public relations from criminal offenses, the prevention of crime. RP envisaged the protection of individual human rights - the boyars, freemen, even dependent people (villains) and slaves. The legislator aimed to establish principles of equality in the state as it was understood that time. In times of Yaroslav Mudryi, Yaroslavichey and Vladimir Monomakh, Rus' did not know persecution of people based on their religious beliefs, direct or indirect restriction of rights, or privileges on grounds of religious belief, gender, economic status or place of residence. Conclusions. It is concluded that the historical type of the Russkaya Pravda and modern domestic legal system, despite the past millennium, in total reflects – national traditions in legal understanding, evolution of legal consciousness and culture of the people, the principles of humanism, rule of law, legality, respect to human dignity etc. They reflect the continuity of the legal system of Ukraine initiated by customary law of Kievan Rus', Russkaya Pravda of Yaroslav Mudryi.

19-28

Authors: Д. А. Шигаль

Problem setting. Development of any scientific method is always both a question of its structural and functional characteristics and place in the system of scientific methods, and a comment as for practicability of such methodological work. This paper attempts to give a detailed response to the major comments and objections arising in respect of the separation as an independent means of special and scientific knowledge of comparative historical and legal method. Recent research and publications analysis. Analyzing research and publications within the theme of the scientific article, it should be noted that attention to methodological issues of both general and legal science at the time was paid by such prominent foreign and domestic scholars as I. D. Andreev, Yu. Ya. Baskin, O. L. Bygych, M. A. Damirli, V. V. Ivanov, I. D. Koval'chenko, V. F. Kolomyitsev, D. V. Lukyanov, L. A. Luts, J. Maida, B. G. Mogilnytsky, N. M. Onishchenko, N. M. Parkhomenko, O. V. Petryshyn, S. P. Pogrebnyak, V. I. Synaisky, V. M. Syryh, O. F. Skakun, A. O. Tille, D. I. Feldman and others. It should be noted that, despite a large number of scientific papers in this field, the interest of research partnership in the methodology of history of state and law science still unfairly remains very low. Paper objective. The purpose of this scientific paper is theoretical and methodological rationale for the need of separation and development of comparative historical and legal method in the form of answers to more common questions and objections that arise in scientific partnership in this regard. Paper main body. Development of comparative historical and legal means of knowledge is quite justified because it meets the requirements of the scientific method efficiency, which criteria are the speed for achieving this goal, ease of use of one or another way of scientific knowledge, universality of research methods, convenience of techniques that are used and so on. Combining the three research approaches – comparative, historical and legal, comparative historical and legal method is more effective than two separate methods - comparative and historical, and comparative and legal. Epistemological potential of comparative historical and legal method is quite great, and is to ensure the integrity and continuity of the historical and legal knowledge that is carried out in comparative way. Application of this method allows you without breaking the research itself into separate semantic blocks to start and continue it both from the analysis of the "historical" and learning of the "legal". Conclusions. Value of the comparative historical and legal method in the methodology of historical and legal science will be very significant. This can be explained by the fact that this means of knowledge allows to go beyond the known and look from a different angle on already known facts and regularities of the state and legal development. In fact, a comparison in the field of the history of state and law is one of the few methodological tools capable to do away with the stereotype which has been formed in the historical and legal science recently. In addition, comparative historical and legal method can serve as the epicenter of all the research methodology, but the comparative analysis can be the main problem of scientific work with the production of relevant tasks. Comparative historical and legal method as a basis of a study directly causes its scientific novelty, because in the course of comparison of historical and legal objects those of their characteristics and features that were previously unknown are revealed, and new laws are opened.

40-49

Authors: Ю. А. Чуприна

Problem Setting. The article investigates the formation in Ukraine of legal regulation of the state sanitary control of water, the process of creating of general and special jurisdiction for its implementation, as well as the regulation regime, methods and tools for health protection of waters of different categories. The relevance of this article due to the need to systematize the individual areas of water law, including the protection of water and sanitation of the twentieth century. Analysis of the recent researches and publications. The article devoted to the study of formation in Ukraine of legal regulation of the state sanitary control of water, the process of creating of general and special jurisdiction for its implementation, as well as the regulation regime, methods and tools for health protection of waters of different categories. Paper objective. The relevance of this article due to the need to identify viable methods and instruments of legal regulation of sanitary protection of water during the formation of the main areas of water legislation of Ukraine in the twentieth century. Terms used in the legal protection of water, sanitary water use rules, the bodies of sanitary supervision, the state sanitary inspection. Conclusions. Research in the field of water legislation, and therefore the individual concerned and its protection issues, many scientists were engaged as ecologists and environmentalists. However, the special historical and legal work in a range twentieth century. no. This gap makes it difficult to analyze the current state of affairs in the field of sanitary protection of water. Detection of historical stages of development of water legislation in this area, identifying the main patterns and dynamics of legal regulation of sanitary protection of water in specific historical circumstances will improve the current regime of water protection. The author analyzes the main laws and regulations in the field of materials of sanitary protection of water and related industries on the basis of the research the author came to the conclusion that the development of the Ukrainian legislation on health protection of water resources in the twentieth century has reflected all the deep transformation in our country: the proclamation of the Ukrainian People's Republic 1918 new attitude to water and other natural resources, as enshrined in the USSR the priority of social forms of ownership of water resources, based on which was built the system of government in this area with strict planning principle and the cost of administrative-command nature of power. After independence, the Ukrainian state was able to synthesize the design achievements of the historical development and lay the foundation of modern laws on sanitary protection of water resources in the context of globalization.

59-68

Authors: О. А. Смоляр

Problem Setting. In an article in a systematic form analyzed legal regulation of state control in local government, interaction of state and local governments controlling bodies. Analysis of the recent researches and publications. Control in local government can be classified according to different criteria: 1) subjects who carry it (control by the public authorities, community formations, citizens); 2) controlled objects (control of local authorities, officials); 3) level of control (departmental, interdepartmental and extra-departmental control); 4) subjects of area for controlling (education, health, natural resources, finance, etc.); 5) control execution by period of time (previous, current, final); 6) level of specialization (general and special). Paper objective. Control activities in local government carries by Verkhovna Rada of Ukraine, parliamentary committees, member of Parliament. During the period from 12 December 2012 by 27 November 2014 Ukrainian members of Parliament VII convocation sent to local governments 138 parliamentary inquiries, over a third of which were addressed to Kyiv City State Administration. This shows that the majority of deputies never took advantage of this form of control over the activities of local government as a parliamentary inquiry after two years. In the annual report of the Ukrainian Parliament Commisioner for Human Rights on the human rights and freedoms states that in 2013 local governments received 1324 complaints, representing 4.9% of the total number of complaints to the authorities and other agencies. This indicates that only 4 submissions Ukrainian Parliament Commisioner for Human Rights to local self-government in 2013 at the same time, other acts reaction 448. Taking into consideration that Commissioner's application is a major act of responding to human rights violations, a small number of submissions may indicate an insufficient level of attention of the Ukrainian Parliament Commisioner for Human Rights to monitoring activities of local governments. Paper main body. Controlling authority in local government carry out by central government. The control exercised by these authorities is generally sectoral. Among the types of industry control can be called on budget and finance, environmental, architectural, sanitary-epidemiological, safety, competition, veterinary, consumer protection, the prices, energy, fire-prevention, land, quality of medicines and so on. Conclusions. Based on researched problems about controlling activities of agencies and local government officials author proposed directions of improvement of legal regulation of relations in this area.

76-83

Authors: М. О. Єльникова

Problem Setting. There is no doubt that the institution of human rights development degree in the country is the indicator of the development level of the state itself, and the proper mechanism for the implementation of the norms reinforcing the human rights, shows democracy, the rule of law, legality and the proximity of the state to being a rightful state. Despite the consolidation of human rights as statutory regulations in international instruments and the laws of separate states, they do not get proper implementation. Obviously, the only reduction of the human rights to the status of statutory regulations is not enough for them to "work" in a given society, so there must be a mechanism of their implementation. Analysis of the recent researches and publications. The problem of the implementation of constitutional and legal regulations governing the human rights was addresses by such scholars as: Y.u Barabash, L. Zavadska, Ye. Zakharov, O. Zaichuk, V. Kolisnyk, A. Kolodii, M. Koziubra, A. Lukashova, A. Oliinyk, V. Pohorilko, P. Rabinovych, V. Rechytskyi, A. Skrypniuk, T. Slinko, Yu. Todyka, M. Havroniuk, V. Yavorskyi and many others. Paper objective. The article presented aims to investigate the components of the problem of legal mechanism for the implementation and protection of the civil and human rights in Ukraine. Paper main body. The problems of the mechanism for the implementation and protection of human rights in the last quarter of the twentieth and early twenty-first century have become, without exaggeration, of the world, global significance and came in first place in the international system of the criteria for the evaluation of democracy development level in a particular country and around the globe. It is necessary to focus on the fact that the concept of the implementation of the human rights is closely connected with the concept of enforcement of the latter. The enforcement of human rights is defined as a system of their guarantee by public institutions operating in legal regime; this system includes the following elements: competence, protection, defense, creating the conditions for actual implementation by persons of their rights. From the information given above it follows that the implementation of the human rights falls within their enforcement, since a number of conditions of the last precedes the appropriate implementation. Conclusions. We can highlight the following issues concerning the rights of human and citizen: low level of legal culture and legal consciousness of the majority of our society members; unsatisfactory level of external educational influence on each person by the society and self-education in the possession by many people of the real sense of personal honor and dignity; low level of adherence to the rule of law (legality) in the society and the state and unconditional responsibility of every person, without exception, to themselves and the environment for the process and the results of their activities; inequality and branches of state and local governments and the imperfection of local self government and territorial communities functioning in real life; low level of professionalism in the political and public management and its exclusive reliance on personal and group (clan) interests; lack of clear structuring of the civil society and civil control over the activities of public authorities; high level of corruption at all levels and stages of public life and the lack of political will in its reduction; lack of direct mutual dependence between the human and the citizen and the state and the society without the liability of officers and the citizens themselves.

92-98

Authors: К. О. Павшук

Problem setting. Right to resistance and especially right to rebellion should be considered as an element of constitutional order’s ensuring. It means the right of some Ukrainian citizen to realize civil disobedience as a resistance and a rebellion as to one kind of it. Rebellion against the power is the result of absence of stage-by-stage mutual discussion and consensus between power and people. It means that the absence of past democratic practices could be the reason of power usurpation and human rights violations. Recent research and publications analysis. Right of people to resistance and rebellion was considered by numerous scientists in the spheres of constitutional right, of political science and legal theory of past and modern times. Among them it could be named J. Lock, V.V. Rechitskij, S.Pogrebnjak etc. Paper objective. The main aim of the article is to find out the essence of the right to resistance and rebellion as an element of constitutional order’s ensuring, to review reasons of it, its forms and their realizations in a modern democratic state. Paper main body. In the article it is considered the direct and indirect form of the right’s realization. Directly the right to resistance takes is executed in the case of violations by bodies of a state power or in the case of citizen’s disagreement with their activity by means of unarmed meetings, campaigns and demonstrations, strikes for protection of their economic and social interests. One of the most democratic methods of resistance that has indirect character is a nationwide referendum against the solutions of a parliament. The alternative forms of resistance are civil hearings and people’s legislative initiatives, “people’s veto”, which can decrease the probability of a conflict aggravation. Conclusions. Only participation of each citizen in the process of state rule should to prevent human and civil rights violations, abuses of state authority that can have as a consequence the direct realization of a natural right of people to resistance to oppression.

104-114

Authors: А. О. Олефір

Problem setting. In a market economy and increased competition between enterprises become increasingly important concepts such as business information, trade secrets, know-how, confidential information, the information with restricted access. Given the fact that only one patent protection is unable to meet the needs of researchers, in addition to formal public protection and secured legal means we would like to pay attention at private legal measures, particular, the mode of trade secrets. Recent research and publications analysis. Different aspects of the protection of trade secrets were investigated by specialists such as G. Androschuk, J. Berzhye, I. Davydov, O. Davydyuk, D. Zadyhaylo, P. Kraynov, G. Nikiforov, S. Nikiforov, V. Rubanov, E. Solovyov, L. Hoffman, V. Chaplygin, A. Cherniavsky and others. However, at present there is a lack of comprehensive research of this legal phenomenon, equally useful for innovators and businesses that actively protect corporate security. Paper objective. This article is planned to determine the legal characteristics, structural elements and mechanisms by which the use of trade secrets in business have a positive impact on innovation development and corporate security entities. Paper main body. On the basis of requirements of Art. 505 Civil Code of Ukraine and art. 39 of the TRIPS Agreement we formulated commercial information signs under which it receives legal protection as an object of intellectual property: (1) privacy (real or potential) in the sense that it is as a whole or in a precise combination of aggregate and its components are not generally known or available to persons in the circles that normally deal with such information; (2) commercial value (not purely industrial or industrial), due to its secrecy; this information is unknown to others, which is a commercial interest; (3) the lawful holder of the information provides active special measures (technical, organizational, legal) to preserve secrecy. The objects of trade secrets, depending on the fields may be the following types of information: (1) scientific and technical; (2) management; (3) commercial; (4) financial. At this stage, there is a growing role of know-how, compared with patents, because as their special advantages and drop interest in patenting innovations as an independent factor, as well as economic and legal efficiency mode of trade secrets. Under the know-how necessary to understand the technical, manufacturing, engineering knowledge, experience and skills related to the design, development, manufacture, sale, operation, maintenance, repair, improve technology and other innovative objects which have the status of trade secrets, and a factor of competitiveness entity. Given the fact that the administrative and jurisdictional mechanisms for the protection of trade secrets are more or less clear, we focused on internal corporate events. First, this is consolidation in the basic documents of the entity (statute, founding and collective agreements, work rules on trade secret law) such provision as law on ownership and protection of trade secrets. Second, the order of the head of the entity to approve the list of information to be protected as a trade secret. Third, develop and adopt regulations on trade secrets. Fourth, to approve the regulations on the organization of the documents containing trade secrets. Fifth, to include in a labor agreement (contract) the condition of non-disclosure of trade secrets or employee expected signing of enhancing privacy protection. Conclusions of the research. In order to stimulate innovation growth and protection of corporate security entities we should propose changes to the legislation: (1) secure the definition of the concept of «know-how (secret production)» indicating that the exclusive right to the secret of acting as long as the relation of production secrets operating mode of trade secrets; (2) add Tax Code of Ukraine following types of tax benefits: (a) exemption of small businesses from paying value added goods produced using in-house production know-how (secrets), sold small businesses within the term of exclusive rights to these intellectual activities, but not more than 5 years; (B) exemption of small businesses from paying income tax amounts in the form of sales of products derived from the use of know-how (secrets) in-house production from the beginning of their use, within the term of the exclusive rights to these intellectual activities, but not more than 5 years; (3) adopt by the Cabinet of Ministers exemplary (typical) provision of trade secrets in business organizations, which determine the general procedure for the use of legal, organizational and technical means to ensure the confidentiality of trade secrets.

122-129

Authors: Н. А. Хмельова

Problem setting: consider the problems of realization of the rights of victims of crime persons to compensation by the State under the laws of Ukraine. To analyze the current civil legislation of Ukraine, to consider the legislation of the countries in terms of state compensation for damages caused to the victim crime. Suggest a mechanism to implement them. Recent research and publications analysis: some aspects of state compensation for harm caused to the victim crime investigated by many scientists. Thus, O. Vedernikova, O. Kuchinska, A. Mazalov, V. Sawickiy in his scientific studies have concentrated on the investigation of the creation of a state fund damages caused offense. R. Abramovich’s work explored the issue of compensation to the victim harm caused by crime as a legal obligation of the State on the basis of mutual responsibility of the citizen to the state and the state before a national. D. Plachkov investigated features of state obligations arising from causing offense, the specific legal solution of the relations in Ukraine. Paper objective: identifying challenges the rights of victims of crime persons to compensation by the state will set features the state’s obligations arising from causing crime and identify ways to improve the legal regulation of the relations in Ukraine. Paper main body: the current civil legislation of Ukraine stipulates the right of victims of criminal offenses on the restoration of rights violations. But there are cases where recovery is impossible. The reasons for this is that, first, is guilty of a criminal offense a person is insolvent, and the actual recovery of funds it usually extends over many years and is irregular. Secondly, the problem relates stopped criminal proceedings in which a person has committed a criminal offense is not established and the victim is deprived of right to file a civil action. Thirdly, the remedy is not possible victims in unsolved criminal offenses, such as when a person has committed a criminal offense established, but avoids investigation and declared her search does not give the desired result. Gained international experience in the development of a special law should be used in Ukraine, but specific to Ukrainian legislation, because the main problem of state compensation is to finance the payments. To solve this problem, determine the range of persons who will be entitled to compensation, the amount and source of such compensation, as well as a body which has the authority to have compensation from public harm. Conclusions of the research: the proper functioning of the mechanism in practice state compensation of damage caused offense should solve the problem of effective restoration of the rights of persons who are victims of crimes and timely compensation to the victim harm.

139-147

Authors: О. В. Ночовкіна

Problem setting. The content of any civil law agreement created by the terms and conditions determined by the parties and agreed between them, as well as the terms that are mandatory according to the regulations of the civil law. Qualifying the agreement from the legal view, the content of the agreement is always characterized as the summary of mutual rights and obligations of counterparties. That is why the problem of correlation of mutual rights and obligations between parties of civil relations interested and still excites scientists’ great interest. Recent research and publications analysis. Such civil law scientists as M.I. Bragynskiy, S.V. Zankovskaya, O.S. Ioffe, S.N. Landkof, D.I. Meyer, G.N. Polyanskaya, V. A. Ryasencev, G.F. Shershenevych studied the balance of rights and duties of parties in the gratuitous use of property agreement (loan agreements). Issues of loan agreement legal regulation are studied by such modern scientist as N.M. Boiko, V.О. Goncharenko, N.A. Dyachkova, E.M. Klyueva, V.M. Kossak, O.M. Solovyov. Paper objective. To analyze the scope and content of rights and duties of loaner and borrower; to disclose any peculiar features of powers of loan agreement parties tacking in account gratuitous nature of such relations; to substantiate the necessity to introduce any amendments to legislation in relation to rights and duties of the studied agreement parties. Paper main body. Peculiarities of rights and duties of loan agreement parties mainly connected to gratuitous nature of such relations. The scope and content of rights and duties of the counterparts according to the agreement depends upon its legal structure (real or consensus). At characterization of the loan agreement parties’ duties we should address as to the regulations of Chapter 60 of Ukrainian Civil Law and to the regulations governing hire (rent) relations. The Clauses of Chapter 58 of Ukrainian Civil Law shall be applied only if the opposite not determined by Chapter “Loan” and does not contradict gratuitous nature of loan relations. The main responsibility of the loaner according to the agreement is the transfer of piece of property to a user for gratuitous usage. At real transaction the loaner performs this function at the moment of agreement conclusion. At consensus model of transaction the duty of the loaner to transfer piece of property arise first of all.Conclusions. In order to improve legal regulation of certain duties of loan agreement parties we should: 1) in legal regulations to determine such terms as “ordinary costs”, “capital repairs” and “minor repairs”; 2) we should clearly indicate which regulations of Clause 58 “Hire(rent)” can be applied to govern the loan agreement. Such improvement will allow to eliminate any disputes at allocation of rights and duties of the parties during insurance of loaned property, at repair of property and reimbursement of repair expenses.

154-162

Authors: А. С. Самородов

Problem Setting. The article studies the issue of demarcation of powers of local administrations and other public authorities, local governments in the sphere of land relations. Emphasized the special legal status of local state administrations is to combine the powers of the authority of general and special jurisdiction. Paper objective. Local administration is a local executive body and is part of the executive power. The local administration within their authority exercises executive power in the territory of the administrative-territorial unit, as well as implementing powers delegated to it by the respective council. Paper main body. Powers of special competence in particular, carry out structural subdivisions of local state administrations, the jurisdiction of which include question of sectoral or functional management in the relevant territory (eg, health administration, financial management, etc.). Conclusions. Analyzing the above legal provisions, the authority of the local administration can be understood as assigned to it by the State and enshrined in law the obligation to exposure to certain social relations. In other words, the powers of local state administrations are certain activities of the state in the face of local state administration. This is consistent with the understanding of the general theory of law the concept of «state functions» - the basic perspectives that express its nature and social purpose in the management of public affairs.

171-180

Authors: М. О. Перепелиця

Problem Setting. In the article some financial powers of the Verkhovna Rada of Ukraine, of the State Fiscal Service of Ukraine and the National Bank of Ukraine in their interrelation with each other have been analyzed. Analysis of the recent researches and publications. Considering this problem the author notes that the state in the course of the administration of public affairs realizes the whole number of the necessary functions providing of the political stability, regulation of the economy and business support, promotion of the development of education, science and culture, environment protection, security and international cooperation etc. However, realization of these functions is impossible without implementation of the financial activity the main sense of which is expression of interests of the society as a whole (or, at least, of its majority). Paper objective. In the article it has been stressed that study of this problem is directly connected with the investigation of the state bodies problem realizing the powers in the sphere of the public finance as it is from the quality of their work the positive result still depends to the achievement of which the state should strive .We are talking about that in the implementation of the state financial activities bodies of all three branches of power and also local government bodies has been taken part. Of course, all of them take part within their competence and assigned tasks. For some of them such an activity is not the primary (though no less important) and number of the state structures are just exclusively created with the purpose of the financial functions implementation. In connection with this all the state bodies during the financial activity implementation are distributed to the bodies of the general financial competence and bodies of the special financial competence And it is from the realization of their powers depends the achievement of the effective and sustainable result on providing of the stable functioning of the whole state financial system . Paper main body. The key issue here is as following – why, from one side, the state has created the system of the necessary powers bodies and gave them necessary financial powers so essential in order to achieve the goals set before them and from, the other side, the realization of these powers does not allow the achievement of the planned sustainable result in the financial legal relations, that is, stable functioning of the economic relations. In other words, the question is as follows: whether the nature of the state bodies competence having the general and special financial powers corresponds to the achievement of the goals designated in the legislation (we are primarily talking about the Constitution of Ukraine and the Budget Code of Ukraine) concerning worthy of a person’s life and what problems exist in connection with these problems which do not allow to achieve goals set before. Conclusions. Within the framework of the tasks set before the given problem has been investigated. When considering of the interrelation of some financial powers between the bodies of the general finance competence (Verkhovna Rada of Ukraine) and bodies of the special financial competence (State Fiscal Service, National Bank of Ukraine) the author comes to the conclusion on the direct influence of the financial powers of the one state bodies on the results of the other activity. In this case the achievement of the positive results (effective and stable functioning of the state financial system) is possible only in the case when the state bodies as general so special competence pursue the single but not different goals of their financial activity.

188-198

Authors: К. О. Гетьман

Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation, including in taxation, conducted before, even in terms of staging did not address the question of the principles of taxation. This approach did not promote cohesion of financial system, for a certain time did not allow to systematize financial legislation, part of which is tax legislation. The need for more detailed and comprehensive definition of common fundamental principles of development of financial systems and legal forms of action and ways to ensure the unity of the financial system relevant institutions and associations finance and financial law on these principles can be established only through comprehensive research system of taxation principles as a means of implementing fiscal function of the tax. Recent research and publications analysis. until today, the analysis of legal principles of taxation fixing occurred only in individual scientific articles and books devoted to the study of common problems of tax law. In this area next scientists showed their interests: A. V. Bryzgalin, L. K. Voronov, A. N.Gorbunov, N. V.Karasev, A. M. Kozyrina, M. P.Kucheryavenko, P. S.Patsurkivskoho, S. G.Pepeliaev, M. I.Piskotina, G. P.Tolstopyatenko, N. I. Himichevoyi, D. G.Chernika and others, which considered very general questions of legal regulation of taxes and fees, certain aspects of the content and classification principles of tax law. In the study of major problems dissertation widely used for foreign scientists E. Bradley, R. Dernberha, M. Janis, R. Kay, J. Stiglitz. Paper objective. The goal is to deepen scientific knowledge of the legal nature of the principles of taxation as a means of implementing fiscal functions of tax by developing a holistic and comprehensive scientific understanding of the mechanisms of their creation and operation; determine whether the taxation principles for the reform of the tax system of Ukraine; forecasting the development of the industry in the areas of finance, which determine its integrity, consistency, effectiveness, stability, interconnectedness its legal institutions. The object of study is social relations that emerge and operate under the influence of legal regulation of taxation principles, as a means of implementing fiscal function of tax. Purpose of the study constitutes legal norms that reinforce the principles of taxation and provide their detailed formation mechanism of implementation through the special tax instruments (taxes, duties and other compulsory payments). Paper main body. description of the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them: adjusting, fiscal and control. Last one, in the opinion of the author expresses the main purpose of the tax - the formation of public funds needs funding for state and local communities.It is clear that the function of the tax system affecting the corresponding homogeneous kind of public relations should provide for a holistic effect on the ordering process receipts from taxes and duties (mandatory payments). As a particular manifestation of the sense of these features can be found at every level of the tax regulation. It is, as on general regulations affecting the behavior of tax administration and then refined and detailed rules all tax laws and regulations more narrow focus concerning certain specific elements of the tax or fee.Legislative detailing how all functions of taxes, and each of them separately, systematically done by defining principles - in the current Tax Code of Ukraine, this century 4 «Basic principles of tax legislation Ukraine». It is difficult to unconditionally accept the title of this article. Analyzing in detail the principles set out in the Tax Code of Ukraine, it is easy to conclude that they concern not only the principles of tax law is as following, most general tax regulation principles, the legal nature of tax administration.Dynamic analysis of principles of taxation, which is a particular sense associated with fiscal functions of tax involves comparing the principles embodied today by the current Tax Code of Ukraine and have been regulated by the law of Ukraine "On taxation system". Conventionally, we can distribute them into three blocks: a) the principles enshrined in the Tax Code of Ukraine for the first time; b) Principles of Tax Code of Ukraine, identified in tax legislation Ukraine to its adoption; c) the principles that disappeared with the tax laws of the Tax Code of Ukraine. It is clear that it is only the principles that we can associate with providing fiscal function of the tax. Conclusions. Proposed distribution and comparison of taxation principles, in one way or another related to the fiscal functions of tax into three blocks: a) the principles contained in the Tax Code of Ukraine for the first time; b) the principles of the Tax Code of Ukraine, which were identified in the tax legislation of Ukraine and to the adoption; c) the principles that have disappeared from the tax legislation with the adoption of the Tax Code of Ukraine.Describing the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them, adjusting, and fiscal control. The latter expresses the main purpose of the tax - the formation of public funds of funds to finance the needs of the state and local communities.

208-216

Authors: В. В. Мацюк

Problem setting. The status of comprehensive support of military units in the world’s leading powers is considered to be one of the key factors which defines the success of the social emergency settling operations. The experience of service and military application of the National Guard of Ukraine in the anti-terrorist operation zone on the South-East of Ukraine shows that emergency response tasks are generally carried out in cooperation with other Ukrainian security sector authorities, mostly with the Security Service of Ukraine. However, the forces joint managing authority chiefs usually do not cover the matter of such activities’ comprehensive support, which forces the commanders of the military units to rely on themselves in this question. Recent research and publications analysis. The analysis of research of status and development prospects of the comprehensive support of the Armed Forces of Ukraine, other security authorities, armies of the world’s leading powers, peculiarities of creation and functioning of such systems, application of their means and powers, scientific thought on the problems of service and military application of the National Guard units has shown the problematic tasks of the joint unit comprehensive support system optimization. Therefore, the question of regulatory and legal support of this process is of current importance. Paper objective. The objective of this paper is to define regulatory and legal aspects of comprehensive support optimization of the Security Service of Ukraine and the National Guard of Ukraine service and combat activities during social emergencies. Paper main body. According to the current legislation, comprehensive support comprises of the following types of support: operative (also called military), moral and psychological, materiel (logistical). All other types of support are parts of these three basic ones. Their examination is necessary due to the fact, that there is confusion in the legislation regarding the classification of support types. A clear gradation of the support types is required for effective comprehensive support of the law enforcement forces service and combat activities while performing social emergencies response tasks. This question particularly arises during collateral execution of service and military tasks by different authorities, for example, joint duties of National Guard of Ukraine and Security Service of Ukraine personnel. The most problematic of the abovementioned now is the materiel support. The special operation materiel support should be headed by a National Guard of Ukraine officer, as National Guard military units and subdivisions, unlike the Security Service of Ukraine units or other law enforcement forces, have assigned materiel subdivisions, trained specialists and are able to rapidly deploy logistics objects. The use of contemporary IT is one of the means of comprehensive support optimization, in particular: use of mobile computer equipment in field conditions, application of modern geoinformational technologies, implementation of electronic data exchange, introduction of up-to-date digital communication. In order to augment the materiel support, effective public anti-corruption policy has to be established during tender supplies purchases for the security and defense sector; legislative environment on public-private partnership in the state defense field has to be improved, considering foreign experience and mistakes of outsourcing implementation in the Armed Forces of Ukraine. Conclusions of the research. Following regulatory and legal measures need to be taken: conduct a statutory regulation of centralization of comprehensive support of joint activities of Ukrainian security and defense sector authorities during social emergencies settlement; enhance the legislative environment of the tender purchases system in order to minimize corruptive abuse and reduce the bureaucratic component; form a unified legal framework for orders planning, weapons and military equipment delivery and exploitation and other support types.

224-232

Authors: О. С. Луньова

Problem setting. The article considers features of the interaction between an investigator as a representative of the prosecution and other various participants of criminal proceedings including a head of investigation unit, prosecutor, investigative judge and others. The topicality of raised questions in the current article is confirmed by the fact that previously the interaction between an investigator and other participants of criminal proceedings in pre-trial investigation was conducted in terms of the former Criminal Procedural Code of Ukraine (1960). Recent research and publications analysis. Some of questions regarding the interaction between an investigator and other participants of criminal proceedings in pre-trial investigation were examined by Linovskii V. A, Bandurka A. M., Groshevii Y. M., Larin O. M., Loboika L. M., Pogoretskii M. A., Tatarov O. Y., Sheiffer S. A., Golovko L. V., Baulin O. V., Zelenetskii V. S., Yukhno A. A. and others. Paper objective. The main aim of the article is a research of features of the interaction in current circumstances between an investigator and other participants of criminal proceedings including the head of investigation unit. It concerns as well the research of different scientific views regarding the matter and various ideas about improvement of principal norms in the Criminal Procedural Code of Ukraine and other legal acts that regulate the above-mentioned interaction. Paper main body. During the pre-trial investigation the essential question is the interaction between an investigator and a prosecutor who conducts an oversight in criminal proceedings. The current Criminal Procedural Code of Ukraine greatly expanded the full powers of the prosecutor to oversee the compliance of laws during a pre-trial investigation. Only the prosecutor should conduct a procedural supervision in a pre-trial investigation. We believe this procedural possibility limits an investigation independency. The interaction between an investigator and court during the pre-trial investigation reflects in judicial control over the investigation activity. An investigative judge takes almost all essential decisions in the pre-trial investigation. We believe such procedural and judicial control during the pre-trial investigation is excessive, and legally, undercover investigative (detective) actions could be controlled by the prosecutor. It has been always discussed the question of the interaction between an investigator and various detective units. The matter is still unsolved. We believe consideration should be given either to allow detectives to conduct independently undercover investigative (detective) actions or request their conducting to an investigative judge or prosecutor. Conclusions. Besides that, consideration should also be given to research the interaction between an investigator and an expert (specialist). We believe that the criminal responsibility for providing false statement and an intentional obstruction of identifying the truth in criminal proceedings should also be reflected in the Criminal Procedural Code of Ukraine.

242-250

Authors: О. О. Сидоренко

Problem setting. Problems of determining the place of the European Court of Human Rights in the system of sources of law in Ukraine. The problem remains relevant sources of law. Difficult to determine the sources of law related to the lack of clear criteria. Modern civil law countries are hundreds and thousands of decisions of courts of different instances. Therefore, jurisprudence is a source of rights of the Romano-Germanic legal family, particularly Ukraine. Any systematization of legislation can not provide the necessary level of detail of regulation. Right of modern continental Europe developed it as a precedent. Recent research and publications analysis. Until today, analyzed and spoken about the need to implement a judicial precedent for reforming the legal system of Ukraine, many scientists. In this area next scientists showed their interests: K. Andrianov, M. Buromenskiy, A. Bushchenko, Lutkovska V., V. Paliyuk, P. Rabinovich, N. Radanovych, D. Suprun, S. Fedyk, S. Shevchuk and others. On the need to implement judicial precedent for reforming the legal system of Ukraine also said other scientists: A. Selivanov, M.Koziubra, M. Miller, M. Gray, V. Nor, L. Lutz, W. Kotyuk, S. Shevchuk, V. Navrotskyi, G. Shmelev, B. Malyshev, A. Kuhnyuk, D. Kyrylyuk, V. Shishkin. Paper objective. The goal is to deepen scientific knowledge of the harmonization of Ukrainian legislation with the European legal systems; rethinking the relationship to legal precedent; the need to implement judicial precedent in the legal system of the country; the level of detail necessary legal regulation; the ability of the legal system to respond to the dynamic development of social and economic institutions. The object of study is the source of law governing social relations, in particular, the case law. Purpose of the study is the European Court of Human Rights as a source of law in Ukraine. Paper main body. Identify features of the European Court of Human Rights should be based primarily on the current legislation.Ukraine at the legislative level has recognized the compulsory jurisdiction of the European Court of Human Rights. Convention for the Protection of Human Rights in accordance with Art. 9 of the Constitution is part of the national legislation of Ukraine. Ukrainians are very actively traded in the European Court of Ukraine is one of the leaders of appeals last few years. Most often, the applicants complain about the violation of the right to a fair trial. Many complaints of torture and inadequate conditions of detention. The decision of the European Court can be considered as the official form of clarification of fundamental rights of every person, and enshrined in the Convention. This is part of national law and a source of legal regulation and enforcement in Ukraine. Implementation of the Convention and the decisions of the European Court as a source of law in Justice of Ukraine were developed in the course of judicial reform. The decision of the European Court concerning the official interpretation and application of the Convention and binding on the States – Parties to the Convention. Conclusions. The decision of the European Court must be ideological and legal basis for justice in Ukraine. Case law system is the most common in the world - it's a well known fact. Is increasingly recognized in Ukraine and the importance of the role of jurisprudence of the European Court.