legal regulations

Presumptions on Discretion in Law Enforcement of Financial Legal Provisions

Author: Anna Barikova
Institution: National Academy of Internal Affairs
Year of publication: 2021
Source: Show
Pages: 7-24
DOI Address:
PDF: ksm/30/ksm3001.pdf

The author has outlined the essence of legal presumptions on discretion in law enforcement of financial legal provisions as both current legal phenomena and legal regulations. The relationship between presumptions and principles of law, as well as the classification of presumptions has been researched into. Presumptions on discretion in law enforcement of financial legal provisions are formed in relation to a particular legal fact or group of facts or compositions that correspond with a particular law enforcement situation, which is due to the origin, content and purpose of these facts or compositions, the relationship between them. With regard to discretion in law enforcement of financial legal provisions, it could also be argued that there are both legally defined irrefutable presumptions (innocence, “all doubts in favour of the taxpayer”) and rebuttable in a particular case, which does not terminate its effect as a whole. It has been concluded that presumptions on discretion in law enforcement of financial legal provisions are applied due to logical methods of induction or modelling, when the probability of a phenomenon is not high enough.

Правові основи адміністративного договору у сфері підприємницької діяльности

Author: Сергій Єсімов (Serhii Yesimov)
Institution: Lviv State University of Internal Affairs
Year of publication: 2022
Source: Show
Pages: 27-34
DOI Address:
PDF: cpls/4/cpls403.pdf

Legal Basis of Administrative Agreement in the Field of Entrepreneurial Activity

The article on the basis of systematic analysis using the formal-legal and comparative-legal method of studying legal phenomena, considers the legal basis of the administrative agreement in the field of entrepreneurship as a means of improving the legal regulation of entrepreneurship in the context of European integration. The subject of scientific research is a set of administrative and legal norms that mediate relations in the field of entrepreneurial activity on the basis of an administrative agreement in modern economic and legal conditions. The urgency of the study is due to insufficient conceptual development of the issue of administrative contract from the standpoint of separation into an independent institution of administrative law with proper legalization and lack of a universal concept of administrative contract. The study examines the specifics of the legal basis of administrative and contractual regulation, which includes seven groups of regulations that regulate certain aspects of administrative and contractual relations, determine the subjects of public administration authorized to enter into administrative contracts, their competence. In this context, the legal nature of the administrative contract as an institution of administrative law with elements of complex regulation, forms of administrative law, forms and methods of public administration, a set of administrative procedures and legal fact is substantiated. Based on current legislation (Constitution of Ukraine, Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, laws of Ukraine, acts of the President of Ukraine, acts of the Cabinet of Ministers of Ukraine, departmental normative legal acts) the essence of the administrative agreement as a form of objectification of the will of the counterparties is considered. A condition of legal significance is the expression of will, determined by the degree of freedom of the participants. Expression of will and freedom of consent provides an opportunity to justify the design of administrative agreements, the concept of the functions of the administrative agreement on the role and importance in regulating public relations, as well as areas of administrative contractual regulation on public relations in public administration. The procedural component of administrative-contractual relations is considered. Administrative-contractual procedure is a logically complete set of legal and organizational actions and decisions aimed at achieving the established legally significant result. It is proposed to form a systemic legal basis for administrative-contractual regulation and a universal procedure for concluding an administrative agreement for agreements of normative and organizational content, vertical and horizontal agreements, the construction of which should be defined in the Law of Ukraine On Administrative Procedure.

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