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.

The article examines the main types of possible offenses on the Internet and the existing problems in identifying those liable for these offenses. At the same time, the cross-border nature of offenses in the network and ways to solve problems with bringing individuals to justice for such crimes are taken into account. The issues of liability of web site owners, administrators of social networks, operators of non-bank electronic payment systems, distributors of virtually coordinated dangerous games and other subjects are considered. In addition, the article analyzes the difficulties in identifying the subject of liability for offenses in the network when they use VPN technology, private network Tor, non-indexed sites that are part of the Dark Internet. Also, the offenses that arose with the advent of the Internet, such as theftof virtual property, fraudulent enrichment on clicks by robotic agents, and others are investigated. The proposal to create a non-governmental international court on the Internet to block the violator’s activity in network is being considered.

This article is devoted to the examination of the procedural order of imposing arrest on agricultural crops during the judicial investigation of criminal offenses under Part 1 of Article 197–1 of the CC of Ukraine «Illegal occupation of land plots and self-building». The author, through the prism of logic, has analyzed the concepts of “harvest”, “agricultural crops” and “agricultural products”. It was found that when arresting agricultural crops during criminal proceedings under Part 1 Article 197–1 of the Criminal Code of Ukraine, it is advisable to use the terms “harvest” and “agricultural crops” depending on the stage of production at which the crops are located. The article examines the problems associated with the possibility of recognition of agricultural crops as a physical evidence in criminal proceedings and, as a result, the imposition of arrest on them. Based on the analysis of judicial practice, it was concluded that a detailed description of property in the notes of investigating judges, courts when seizering on property defined by generic characteristics is necessary. It is argued that when deciding on the imposition of seizure on agricultural crops it is necessary to take into account the order of preservation of such property. Developed scientific and practical recommendations on the application of the provisions governing the procedure for imposing arrest on agricultural crops.

Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements. Nevertheless, its potential was not applied widely neither by taxpayers nor by the competent authorities in Ukraine. In 2020, the national legislator introduced changes to the Tax Code of Ukraine that might positively impact on the practice of application of MAP in Ukraine and make it more certain and comfortable for taxpayers and tax authorities. The taxpayers received the right to initiate MAP between competent authorities of contracting states in case of taxation not in accordance with the provisions of double taxation treaties. At the same time, the new legal provisions have few deficiencies in comparison with the international standards of international taxation included in the OECD MTC and its commentaries. Based on the results of the comparative analysis, the amendments to the Tax Code of Ukraine are proposed in the article.

The author of the article investigates the peculiarities of the procedure for foreclosure on the property of a property guarantor, as there are currently problems with the practical application of legal norms. The author assumes that one of the main ways to ensure the fulfillment of obligations arising from credit relations is a pledge with the participation of a property guarantor who is a party to the mortgage relationship. The relationship between the mortgagor and the debtor on the main obligation is not collateral, the rights and obligations arising between them are not included in the content of the mortgage relationship. The shortcomings of civil law regulation of relations in this area have been identified and amendments to the legislation of Ukraine on pledge have been proposed. The need for analysis and further study of the status of the property guarantor, ksm2021205 ie the person who mortgages the property belonging to him to ensure the fulfillment of the debtor’s obligation to the mortgagee. Improving the effectiveness of law enforcement also requires improving the mechanism of legal regulation of contractual relations.

The scientific article is devoted to the definition of directions of improvement of the jury trial in civil proceedings of Ukraine. It unveils the historical origins of formation of the jury trial as one of the important democratic institutions, which provides the possibility of direct participation of people in the administration of justice and is a civilized means of protecting civil society from judicial arbitrariness and corruption in the judiciary. Two models of jury trial are described: the Anglo-Saxon and the continental. The existing scientific controversy on the expediency of the functioning of the jury in civil proceedings and the effectiveness of some, including complex, civil cases with the participation of the jury are described. It is argued that the reasons for the inefficiency of the jury trial in Ukraine are the non-transparent system of forming the jury lists, the lack of state funding for the jury trial, public misunderstanding of the benefits of the jury trial, and thus the non-acceptance of the jury by the vast majority of citizens and their evasion of the duties of jurors. It is concluded that it is inexpedient to preserve the jury trial in civil proceedings in its current form, as this will only harm the tasks of civil proceedings. The authors propose the ways to improve the model of the jury trial in civil proceedings in Ukraine, in particular, by building a transparent system for forming a list of jurors as a result of outreach work among the population and decent pay for jurors.

The article analyses the Ukrainian model of active repentance in criminal justice through the lens of restorative justice. Restorative justice has incrementally attracted the increasing attention of scholars, legislators, and policymakers across the globe. Ukrainian criminal legislation, representing a combination of post-soviet and Western approaches to criminal justice, offers a remarkable experience. Unlike many other Western European countries, the Criminal Code of Ukraine creates a strong incentive for an offender to show remorse at every stage of his interaction with the criminal justice system: during the pre-trial inquiry, throughout the trial, while serving punishment and even after the punishment while subjected to certain limitations (criminal record). At every stage, active repentance of an offender triggers/might trigger the possibility of leniency. This leniency might result in a release from criminal liability, mitigation of the imposed punishment, release the convict on parole or early expungement of collateral consequences of a criminal conviction, etc. The Criminal Code of Ukraine does not provide a clear demarcation of active repentance. Instead, the law defines it through the inexhaustive list of behavior patterns in which it manifests itself. This approach enables judicial discretion and reduces the formality in the assessment of the acts of an offender. The main shortcoming of the Ukrainian approach to active repentance is that the reconciliation between the offender, the victim, and the wider community is being advanced poorly.

The article touches upon a set of issues related to the cross-border crime definition and features. Cross-border crime can be defined as a criminal-legal, criminological and criminalist concept. The author’s approach is that it is exactly criminal-legal dimension of this problem that is primary one. A criminal-legal understanding of cross-border crimes is suggested. It is analyzed by comparing the provisions of a number of international and national acts in the context of cross-boundary as a legal concept and characteristics of offences. There is emphasized that cross-border crimes constitute a relatively stable set of crimes that threaten the interests of states in the sphere of border and national security. The cross-border crimes objective features are considered. They include public interests, offender’s modus operandi, the victim, items transferred across the border. It is concluded that the cross-boundary nature in the criminal law of Ukraine stems from the peculiarities of the offender’s actions. The classification of crimes into unconditionally and conditionally cross-border is suggested. Such a division is associated with the obligatory/optional nature of such an objective feature as border crossing.

In the article, the process of the formation of Circus culture in the Western Ukrainian lands in the late eighteenth and the nineteenth centuries, during the time that they were a part of the Habsburg Empire, is researched. Based on the materials of the periodical press of the studied period, it describes the Circus troupes, Acrobats and the Magicians, which visited Lviv, and their artistic cast and repertoire. The performances in the city from the leading European troupes, and artists have been described in chronological order. The processes of the evolution and the diversification of the circus genres and performances have been tracked, and the features of the development of Circus Art described throughout this period have been determined. An attempt was made to analyze the perception of circus performances in the society, and to determine the status and place of the Circus in the cultural space of that time.

The article is devoted to the analysis of the problem of defining the term “lustration” as a mechanism of personnel policy in the field of public administration. The main approaches to the interpretation of the concept of “lustration” through the prism of historical development are studied. Emphasis is placed on the understanding of lustration in ancient times and how the meaning of this term was transformed under the influence of the evolutionary development of public administration. Modern scientific approaches to the definition of lustration, its place in public administration are analyzed, its characteristic features are singled out. The author studies the scientific approaches of both foreign and Ukrainian scholars to the interpretation of the lustration, singled out the main common and distinctive features between them. It is established that the current approaches to understanding of lustration are based on three concepts. Based on the analyzed material, the author formulates his own definition of lustration as a mechanism of personnel policy in the field of public administration. The author concluded that the correct definition of lustration will help reduce differences in its application in the practice of public administration and will form a reliable mechanism for the lustration. It is determined that the legislation requires a modern understanding of the term “lustration” with the peculiarities of its implementation in a particular state.