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Abstract. The proposals to transfer 50 % of the personal income tax on salary income of the military personnel of the Armed Forces of Ukraine and other military formations to the local budgets at the place of their permanent deployment were analyzed.
Key words: personal income tax (PIT), local budget revenues, military personnel, military unit, permanent location.
10/2023
Key words: mandatory state social insurance, Pension Fund of Ukraine.
10/2023
Abstract. Conducting illegal archaeological excavations, including amateur search activities, with the use of metal detectors for the purpose of extracting archaeological objects, leads to the destruction of archaeological context and has irreparable consequences for archaeological heritage. The uncontrolled widespread use of metal detectors in search for "treasures" (archaeological objects) is a problem in many European countries. In order to prevent the demolition and destruction of archaeological heritage, various models of legal regulation of this problem have been introduced in most of European Union member states. The study of legal regulation models of metal detectors use for archaeological objects search is of great interest for Ukraine in view of European integration course. Relevant international acts, as well as the legislation of individual European states, were analyzed.
Key words: metal detectors, archaeological objects, preservation of the right to protect national heritage, artistic value, historical value, archaeological value, protection of cultural heritage, Denmark, Sweden, Cyprus.
09/2023
Key words: Unified Social Register (USR), Unified Information System of Social Sphere (UISSS), electronic register, data protection, targeted social protection, social assistance, social services, Ministry of Social Policy.
09/2023
Key words: Accounting Chamber, INTOSAI, State Budget of Ukraine, state financial control.
09/2023
Abstract. The concept of current state legislative regulation of the functioning of industrial, scientific and technological parks and program documents in this area were analyzed. The current trends in the regulation of scientific and technological and industrial parks, creation of an effective management system, improvement of economic incentives for their development are investigated.
Key words: industrial parks, eco-industrial parks, science and technological parks, post-war reconstruction, innovation activity.
09/2023
Key words: the Criminal Procedure Code of Ukraine, criminal liability, illegal circulation, firearms, ammunition, explosive substances and devices, martial law.
09/2023
Key words: compulsory state social insurance, moratorium on tax audits, taxes, single contribution.
09/2023
Key words: the Code of Ukraine on Administrative Offenses; administrative commission of the Verkhovna Rada of Ukraine; administrative offense cases; failure to comply with the legal requirements of the people's deputy of Ukraine; administrative responsibility.
09/2023
Key words: the Criminal Procedure Code of Ukraine, Specialized Anti-Corruption Prosecutor's Office, SAP, Disciplinary Commission of Prosecutors of the SAP, competitive selection.
09/2023