Abstract. It examines the foreign experience of the anti-corruption compliance system, analyses the state of regulatory and legal support of the compliance risk management mechanism in Ukraine. It outlines the ways to improve the legislation on minimising compliance risks in the course of Ukraine's recovery.

Key words: the concept, compliance, corruption risks, recovery of Ukraine.

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04/2023

Key words: enforcement proceedings, debtor-individual, current account with a special regime of use, target financial assistance.

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04/2023

Key words: enforcement proceedings, state social assistance to low-income families, debtor-individual, current account with a special regime of use, target financial assistance.

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04/2023

Key words: appeal of citizens, proposal (observation), application (motion), complaint.

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04/2023

Abstract. The legal basis for the use of registrars of settlement transactions in the fields of trade, catering, and services was examined. The examples of forms and conditions of financial transactions in specified fields that do not require registrars of financial transactions are provided; the peculiarities of national regulation of payment transactions, in particular by payment cards are defined; the concepts of cash and non-cash payments are defined; the specifics of opening and using a current account for business activities are specified; foreign experience with regard to the peculiarities of settlement transactions using settlement transaction registrars is summarized. Examples of conditions for the exemption of business entities from the use of settlement transaction registrars in some countries of the world were also analyzed.

Key words: registrar of settlement transactions, software recorder of settlement transactions, card payments, cashless payments, electronic cash registers.

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04/2023

Abstract. The legal framework and procedures for the administration of local taxes and fees were examined. It was provided the examples of different models of local taxes administration in foreign countries, in particular, on the example of the real estate tax and the land tax.

Key words: tax legislation, municipality, local authorities, local taxes and fees.

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04/2023

Abstract. The Concept substantiates the necessity of reforming the legislation of Ukraine on liability for administrative offences, primarily to harmonise it with the legal standards of the European Union and the practice of the European Court of Human Rights in this area. The Concept notes the absence of a single legislative act in Ukraine that would systematically regulate all social relations arising in the area of liability for violation of administrative statutes, and would also meet the current requirements of social development, numerous changes that have taken place in the legislation and legal system of the state since the adoption of the current Code of Ukraine on Administrative Offenses in 1984. As a result, the central focus of the Concept is on the argumentation in favor of the immediate preparation and adoption of a new Code of Ukraine on Administrative Offences, which should enshrine the absolute priority of its regulations over all other legal acts on administrative liability, and incorporate all the latest tensions, principles and requirements of the current state of administrative tort legislation. The Concept provides a detailed description of the main aspects of reforming this branch, defines the indicative structure of the new Code, reviews new provisions on the regulation of types of administrative offences, subjects responsible for their commission, bodies authorised to consider cases of such offences, administrative tort procedure and other new provisions to be envisaged in the Code. In addition, it proposes the main stages of reforming the legislation on administrative liability.

Key words: reform of legislation, administrative liability, Code of Ukraine on Administrative Offences, public administration, administrative offences regulation, subjects of administrative offences, administrative tort procedure.

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04/2023

Key words: personal data, public information, National Commission for Personal Data Protection and Access to Public Information.

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04/2023

Abstract. The note presents the results of the analysis of Ukraine’s legislative acts and registered in the Parliament legislative initiatives related to the legal support for the digital reforms implementation aimed at promotion of key areas of the digital economy in the society. The analysis deals with the compliance of such acts and initiatives with the legislation of the European Union in terms of the implementation of EU programs “Digital Single Market”, “Europe’s Digital Decade” and other digital cooperation programs. The regulatory legal acts of the EU institutions related to the creation of the EU Digital Single Market and digital economy, including those developed within the framework of EU4Digital, European Union’s Eastern Partnership initiative, which unites priority actions and programs at regional levels, have been analyzed.

Key words: digital single market, digital Europe, digital economy, digitalization.

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04/2023

Abstract. The results of legislative acts of Ukraine analysis, as well as the legislative initiatives registered in the parliament, related to legal support for the implementation of digital reforms for promoting key areas of digital economy in society regarding their compliance with European Union legislation in terms of implementation of EU programs «Single Digital Market», «Europe's Digital Decade» and other programs of digital cooperation are presented. The regulatory and legal acts of EU institutions related to the creation of EU Single Digital Market and digital economy, including those developed within the framework of European Union's Eastern Partnership initiative – EU4Digital, which unites priority actions and programs at regional levels, were analyzed.

Key words: digital single market, digital Europe, digital economy, digitalization.