Journal articles on the topic 'Rights and taxpayer freedoms'
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1
Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (January 15, 2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.
Abstract:
The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.
2
Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.
Abstract:
In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax authorities; 2) introduction and regulation of democratic, transparent and civilized relations between tax authorities and taxpayers, taking into account the ideology that can be traced in the provisions of the Constitution of Ukraine – «the state’s service to human interests»; 3) ensuring the fullest possible implementation of human rights and freedoms in relations between taxpayers and subjects of public administration; 4) creation of effective and efficient protection of these rights and freedoms in case of their violation by public administration bodies, in particular, tax authorities. It has been established that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration covers the sphere of public relations, which is bypassed for various objective and subjective reasons as representatives of administrative, and tax law. It is proposed to define public-authority services as services provided by subjects of public administration with the aim of ensuring the rights, freedoms and legally protected interests of persons in the public-law sphere. In connection with the fact that the taxpayer is a participant in legal relations for obtaining public-authority services, it is proposed to include this group of relations in the subject of administrative-legal regulation, because administrative law considers tax authorities as a type of subjects of public administration. If public-authority services are considered as the result of the activities of public administration subjects in the sphere of realization of the rights and freedoms of citizens in the public-law sphere, then they should be classified as administrative-legal means that ensure the realization of the rights of private individuals in public-law relations.
3
Osterweil, Eric. "Are LOB Provisions in Double Tax Conventions Contrary to EC Treaty Freedoms?" EC Tax Review 18, Issue 5 (October 1, 2009): 236–48. http://dx.doi.org/10.54648/ecta2009031.
Abstract:
Double tax conventions (DTCs) generally include clauses that refuse to residents of a contracting state the right to claim treaty benefits with respect to income derived from the other contracting state if they are not ‘beneficial owners’ of the income. ‘Limitation-on-Benefits’ (LOB) clauses in DTCs, particularly where the United States is a contracting state, provide objective criteria for limiting taxpayer rights under DTCs. LOB clauses, which are designed to prevent treaty abuse, may, however, be in violation of the Treaty Establishing the European Community (EC Treaty) freedoms. This article explores the issue of the compatibility of LOB with EC freedoms of establishment and movement of capital.
4
Gorgol, Andrzej. "Czy utworzenie instytucji rzecznika praw podatnika jest niezbędne dla prawidłowego funkcjonowania systemu ochrony praw i wolności człowieka oraz obywatela?" Przegląd Sejmowy 2(163) (2021): 295–315. http://dx.doi.org/10.31268/ps.2021.28.
Abstract:
The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of existing legislative solutions have also been highlighted.
5
van Thiel, Servaas, Georg Kofler, and Axel Cordewener. "The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States." Common Market Law Review 46, Issue 6 (December 1, 2009): 1951–2000. http://dx.doi.org/10.54648/cola2009078.
Abstract:
In the early days of Community law the ECJ, still sheltered from political constraints, was able to develop its jurisprudence on the EC fundamental freedoms with a view to enhancing the development of Community law and to advancing the Internal Market. More recently, however, the case law in the field of direct taxation has more and more come into the political limelight as fundamental tax policy questions and billions of tax revenue are at stake. As the Court’s decisions also take account of the dynamic evolution of the Community’s legal system and are much influenced by considerations of policy and economics, recent case law seems to put more emphasis on a cautious re-balancing of taxpayer rights under the fundamental freedoms and possibilities for Member States to justify restrictive tax measures on the basis of overriding public interest reasons. However, the Court’s recent attempts have also warranted criticism from the perspective of legal certainty, due to the potential disregard of legal precedent and the concern that the Court might deviate from general Internal Market principles in this particular area. Against this background, the present contribution aims at systematizing the recent developments and dogmatic approaches underlying the body of case law in the field of direct taxation with respect to (acceptable and unacceptable) justifications of infringements on taxpayer rights to free movement and non discrimination.
6
Drljača, Zorica. "Some Aspects of the Rights of Tax Payers in the Light of the Tax Reforms // Neki aspekti prava poreskih obveznika u svjetlu poreskih reformi." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (July 24, 2018): 169. http://dx.doi.org/10.7251/gfp1808169d.
Abstract:
The protection of taxpayers’ rights is an important issue of any democratic country, as it concerns matters related to basic human rights and freedoms. When we take into account basic components of taxpayers’ rights in most of the developed European countries, such as the right to information and assistance, the right to appeal, the right to the consistent application of legal provisions, the right to security, the right to privacy and the right to data secrecy and confidentiality, we can deduce that those rights are also recognized to the taxpayers in Republika Srpska. In order to further improve the relationship between the Tax Administration and the taxpayers in the Republika Srpska, we suggest that the Tax Administration, following the example of the Tax Administration of the Republic of Serbia and the tax authorities of other countries, should in future activities draw up the Charter of Taxpayers which would represent a full affirmation of their rights and an additional aspect of the Tax Administration’s openness towards taxpayers. In the future, the Tax Administration should also consider the possibility of setting up tax ombudsman institutions as well as specialized tax courts before which tax disputes would be conducted.
7
Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (November 15, 2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.
Abstract:
Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.
8
Latkovska, Tamara, Pavlo Latkovskyi, and Anastasiia Podolska. "Legal ways of double taxation resolving." Revista Amazonia Investiga 9, no. 26 (February 21, 2020): 365–71. http://dx.doi.org/10.34069/ai/2020.26.02.42.
Abstract:
The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under different tax systems. The taxation of petroleum products with excise tax, which resulted from the legislative regulation that led to double taxation, was considered and analyzed. In the process of researching the topic of the article, the authors conclude that, starting from 2016, the legislator actually introduced double taxation with the same tax and accordingly replaced the ad valorem excise tax rate on retail sales of excisable goods with specific ones (Euro tax rate per unit of tax). It is stated that double taxation of one and the same taxpayer is a violation of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of each natural or legal person, the right to peacefully own their property.
9
Handika, Irine. "Disfungsi Peradilan Pajak Indonesia dalam Merealisasikan Keadilan." Jurnal Hukum dan Peradilan 1, no. 3 (November 30, 2012): 359. http://dx.doi.org/10.25216/jhp.1.3.2012.359-378.
Abstract:
Appeals is a remedy that can be used by the taxpayers during the tax dispute with the tax authorities, having previously filed Objection. Philosophy of remedies is a means of seeking justice to fight for their rights as equal before the law, it should be an option that gives freedom for the taxpayer to use or not use. Anomaly occurs, where the Act Number 28 of 2007 on General Provisions and Tax Procedures seeking justice requires to pay the administrative sanction a fine of 100% of Appeals were denied or granted in part. In the middle of the threat of sanctions, taxpayers are dealing with a lower ability of court to produce a fair Judgment for the parties. Therefore, the realization of the Tax Judiciary functions as a conduit of Fairness should be questioned and examined. Keywords: Appeal, Objection, Fine, Judiciary, Fairness
10
PARENTE, SALVATORE ANTONELLO. "THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS." Civitas et Lex 18, no. 2 (September 30, 2018): 39–49. http://dx.doi.org/10.31648/cetl.2520.
Abstract:
Tax ethics is the science that studies what is reputedly ethics in practice of the behaviorof subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethicalaspects do not invest only the attitude of the taxpayers, but also the conduct of holders of powerof taxation, authors of tax policy choices. In this light, a law matter – tax law – can contendwith a discipline not legal – ethics –, like what happens in other areas of the legislative system.In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumesa particular dimension, anchored to rigorous objective parameters, suitable to reinforce the ethicaltoll of the tax. This power is illustrative of the authority exercised by the State on its own territory,in order to achieve the common good and ensuring order, freedom and rights of the individual.The performance of that function gives to the State a “moral legitimacy”, founded on freedom and thesense of responsibility. In fact, the obligation to contribute to public expenditure, even before in thelegal system, is grounded in an ethical duty, who buys relevance when rises some form of commonlife. In constitutional terms, taxing power is bounded by two special parameters, closely related,surging to founding policy of tax arrangements: the principle of legality (article 23 of Constitution)and the principle of ability to pay (article 53 of Constitution). These parameters combine advancedforms of protection of the rights of the taxpayer.
11
SUKHANOVA, Daria, Siuzanna TSURKANU, Ruslan ENNAN, Olha BALATSKA, and Lesia STRELBITSKA. "ECtHR Practice of Resolving Disputes on Royalty Taxation for the Use of Copyright Objects." Journal of Advanced Research in Law and Economics 10, no. 7 (December 31, 2019): 2113. http://dx.doi.org/10.14505/jarle.v10.7(45).24.
Abstract:
The European Court of Human Rights is increasingly focusing on the compatibility of tax law and intellectual property law with European standards of human rights and fundamental freedoms in the relationship between tax authorities and taxpayers. To increase the efficiency of the work of the bodies of the State Tax Service of Ukraine, as well as the judicial authorities of Ukraine and to ensure an adequate level of protection of the rights and interests of individuals and legal entities, it is important to analyze the ECtHR's practice of resolving royalties for the use of copyright objects. The research methodology consists of general theoretical and special scientific methods, namely: dialectical, historical, systemic, modeling and abstraction, induction, deduction, analysis, synthesis, comparative-legal method, and theoretical modeling. The study analyzes the ECtHR's practice of the settlement of disputes on royalty taxation for the use of copyright objects, clarifies the grounds and key positions of the European Court of Human Rights for resolving disputes related to royalty taxation, and reveals the value of the case-law of the European Court of Human Rights in the development of the tax system of Ukraine.
12
Cerioni, Luca. "The Never-Ending Issue of Cross-Border Loss Compensation within the EU: Reconciling Balanced Allocation of Taxing Rights and Cross-Border Ability-to-Pay." EC Tax Review 24, Issue 5 (October 1, 2015): 268–80. http://dx.doi.org/10.54648/ecta2015027.
Abstract:
Although the case-law on cross-border loss offsetting has been developed by the European Court of Justice (ECJ), to date, only on the bases of fundamental freedoms, and has been oscillating between a global approach and a single-country approach, these two approaches could be reconciled with a view to an ultimate concern to avoid tax evasion and tax avoidance within the EU territory. Moreover, this concern would be fully consistent with the development of an EU law principle of ability-to-pay, which could arguably be applied, inter alia, through a fractional deduction of cross-border losses in each Member State even for those taxpayers not falling within the Common Consolidated Corporate Tax Base (CCCTB) project, to the benefit of both balanced allocation of taxing rights and taxpayers’ interests.
13
Szudoczky, Rita, and Balazs Karolyi. "Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?" Intertax 50, Issue 1 (January 1, 2022): 82–93. http://dx.doi.org/10.54648/taxi2022007.
Abstract:
The article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Despite the fact that the objective of the underlying tax system/tax measure is decisive in respect of the outcome of these non-discrimination tests, there are plenty of uncertainties in the Court of Justice’s case law regarding the scrutiny of the objectives of tax measures. The article sheds light on them, first, by examining the allocation of competences among national authorities – national courts – and the EU adjudicatory bodies with regard to the determination of the objective of the tax system. Then, the required standard of consistency between the declared objective and the design of the tax system is scrutinized in the context of the recent progressive turnover-based tax cases, suggesting a stricter standard of consistency that is based on the principle of proportionality. The article also attempts to disentangle the blurred relationship between the objective of the tax and the intent of the legislator, and argues that the Court’s inquiry should not be directed at the legislature’s intent rather at the objective of the tax, as the former is difficult to identify. Finally, the question of abuse of rights by the Member States is discussed, that is, Member States can circumvent EU law by enacting seemingly neutral taxes the actual objective of which is to discriminate or selectively favour certain groups of taxpayers. Non-discrimination, state aid, fundamental freedoms, turnover-based taxes, objectives of tax measures, circumvention of law, abuse of rights, de facto selectivity, intention of legislature, progressive taxation.
14
Hummel, David. "Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law." EC Tax Review 32, Issue 1 (January 1, 2023): 9–15. http://dx.doi.org/10.54648/ecta2023002.
Abstract:
Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other. VAT law, formal requirements, VAT identification number, Invoice, Registration as taxable person, formal and material conditions, sens of form, no right to deduction without an invoice, necessary content of an invoice
15
Толстолуцька, Марина. "CUSTOMS DISPUTE AS A SUBJECT ADMINISTRATIVE PROCEEDINGS." Вісник Академії праці, соціальних відносин і туризму, no. 2 (November 7, 2019): 19–26. http://dx.doi.org/10.33287/11201.
Abstract:
The paper presents findings of the study regarding the essence of thecustoms disputes within administrative proceedings.The researchreveals that a customs dispute is a kind of public legaldispute. Characteristic features of the customs dispute are: the emergence ofa dispute on customs relations; a special subject structure of the dispute - onthe one hand, the customs authorities or their officials, on the other - physicalor legal persons who move objects across the customs border of Ukraine; thesubject of the dispute is the decision, actions or omissions of the customsauthorities or their officials; the basis of the dispute is the violation by thecustoms authorities or their officials of the rights, freedoms and legitimateinterests of private individuals moving objects across the customs border ofUkraine.It has been determined that a public legal dispute transferred to anadministrative court decision is an administrative matter. Cases arising thebasis of customs disputes include disputes between natural or legal personswith the subject of authority regarding the appeal of its decisions (legalacts or individual acts), acts or omissions, except when for the considerationof such disputes the law has been established another procedure for courtproceedings. Attention is drawn to the fact that the dispute can only be adispute related to the movement of objects across the customs border.The most widespread customs disputes that are considered withinthe administrative proceedings, which include appeal decisions, actions orinaccuracies in relation to adjusting the customs value of goods, determiningthe product code in accordance with the Ukrainian classification of goods inforeign trade, returning customs and other payments to taxpayers by mistakeand / or excessively paid to the budget.It is proposed to understand the customs dispute as an administrativecase under the lawsuit of the subjects of customs relations concerningviolation of their rights, freedoms and legitimate interests in the process orconcerning the movement of objects across the customs border of Ukraine, asan object of administrative legal proceedings.
16
Bratko, Tatiana Dmitrievna. "Verification of constitutionality of tax breaks: Russian and U.S. approaches." Налоги и налогообложение, no. 3 (March 2020): 67–78. http://dx.doi.org/10.7256/2454-065x.2020.3.32849.
Abstract:
Ensuring compliance with the generally accepted principles of law, protection of human and civil constitutional right and freedoms are attributed to a number of fundamental problems of the Russian and foreign law. Special place among them belongs to the problem of protection of constitutional rights of tax payers, particularly the contest of constitutionality of tax breaks. The essentially different approaches towards verification of constitutionality of tax breaks have established in the Russian Federation and the United States. Unlike the Supreme Court of the United States, the Constitutional Court of the Russian Federation refuses to verify the constitutionality of tax breaks based on compliances of the taxpayers, and thus in the author’s opinion, neglects the violation of constitutional norms. The goal of this article consists in examination of the problem of contest of constitutionality of tax breaks by the Russian taxpayers, and finding a possible way for its solution that would ensure compliance with the constitutional requirements in terms of tax incentivization. For achieving the set goal, the author resorts to comparative analysis of the practice of the Constitutional Court of the Russian Federation and the Supreme Court of the United States on the questions of verification of constitutionality of tax breaks. The author believes that the Supreme Court of the United States leans on the presumption of constitutionality of tax breaks, while the Constitutional Court of the Russian Federation – on the fiction of constitutionality of tax breaks. The conclusion is made in the need for implementation of the U.S. experience in the Russian Federation due to positive assessment of the developed by the Supreme Court of the United States algorithm of verification of constitutionality of tax breaks and presumption of constitutionality of tax breaks.
17
Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 3, no. 3 (September 30, 2021): 331–39. http://dx.doi.org/10.31733/2078-3566-2021-3-331-339.
Abstract:
The article reveals the features of the characteristics of public authorities as subjects of tax relations in Ukraine. It is emphasized that legal personality as a legal nature determines the elemental composition of the tax legal personality of the state and necessarily has three elements - its legal capacity, legal capacity and tort. The latter is a necessary component of the tax legal personality of the state. Taxpayers also have the right to demand from the state certain behavior and apply to the competent authorities (European Court of Human Rights) to apply to the state tax liability measures together with the renewal of their fundamental rights and legitimate interests guaranteed by the Convention for the Protection of Human Rights and Fundamental Freedoms. The study identified the relationship between such concepts as «mechanism of the state» and «state apparatus». The consistent transition from the general to the individual allowed to reveal the internal organizational structure of the system of public authorities as holders of tax powers and to outline the various grounds for their classification. This made it possible to distinguish in this system groups of bodies (a) of general competence, (b) special competence with part of the functions in the field of taxation, (c) special tax competence. The special position of the Verkhovna Rada of Ukraine in the tax sphere is also emphasized and the general tendency to a gradual increase in the scope of tax powers of representative bodies of local self-government is revealed. A distinction was made from related concepts in the field of public law regulation - legal personality, subject matter, jurisdiction, management functions. The tax competence of public authorities becomes a specific manifestation of the category of «competence» as a public law phenomenon, being a mandatory attribute of the tax legal personality of public authorities. In terms of content, tax competence consists of a set of legally established powers of the power entity, which act as functional levers of its actions in the plane of the subject of jurisdiction entrusted to it by the state in accordance with the objectives of tax regulation in the field of taxation. The tax powers of public authorities under these conditions are the specific content of the tax competence of the latter.
18
Drljača, Zorica, and Ljiljana Orešković. "Requirements of the Principle of Legality in the Field of Taxation // Zahtjevi principa zakonitosti u oblasti poreza." Годишњак факултета правних наука - АПЕИРОН 7, no. 7 (July 27, 2017): 205. http://dx.doi.org/10.7251/gfp1707205d.
Abstract:
The principle of legality of taxation is among the greatest rule of law, which not only provides protection against the arbitrariness of the authorities, but also, in a political sense, ensures the legal certainty of citizens, their rights and freedoms. The legal meaning of the principle of legality of taxation manifests in the establishment of taxes and the determination of the important tax components, tax rate interpretations, determination of taxes and the prohibition of the retroactive effects of tax laws. The very complexity of tax matters requires that certain questions regarding the entire process of taxation are further regulated by subordinate legislation, which is, on the basis of legal authorization, left to the executive authority or the government, the ministry of finance, the tax authorities, and in some particular cases to the local governments. However, subordinate legislation, such as decrees, regulations, instructions and decisions can only have a subsidiary character of the legislation in terms of the elaboration of legal provisions and shall be made when there is a specific authorization by tax law. Whether the principle of legality is violated by some regulation or not is decided in each specific case in a constitutional dispute by constitutional court, which evaluates whether the subordinate tax regulations set to taxpayers some new requirements that are not determined by tax law.
19
Bazov, Viktor. "Issues of tax credit formation for transactions with a contractor which has signs of fiction." Legal Ukraine, no. 9 (October 30, 2020): 41–57. http://dx.doi.org/10.37749/2308-9636-2020-9(213)-5.
Abstract:
The article reflects the main international legal framework for the formation of a tax credit for transactions with a counterparty, has signs of fictitiousness. State policy in the field of tax relations in the context of globalization and overcoming various challenges, including related to the end of the armed conflict and overcoming the coronavirus epidemic, declares the need for effective regulation of this area of legal relations, including deregulation and business development, creating a favorable environment for conducting both large and medium and small business, the quality and transparency of tax legislation, the certainty of case law. To this end, constitutional and legal reform is being carried out, an important direction of which is the construction of a democratic state governed by the rule of law in Ukraine, the main element of which is a system of efficient and fair justice that meets the best European and international standards. Relevant prerequisites for this are created by the Constitution of Ukraine, which, in particular, recognizes the highest social value, enshrines the possibility of judicial protection of his rights and freedoms, created an appropriate system of such protection, proclaims the rule of law in the state. Ukraine, as well as on tax legislation, in particular in the field of tax credit for transactions with a counterparty that has signs of fictitiousness.The state of the legislative provision of responsibility for the performance of business transactions with signs of fictitiousness in certain EU and other states, including Ukraine, has been investigated. Analyzed the judicial practice of the Supreme Court on the protection of the rights of taxpayers and the interests of the state in this area of tax legal relations. Proposals are given for improving the legislative framework and judicial practice in the field of forming a tax credit for transactions with a counterparty, has signs of fictitiousness. Key words: international law, taxes, judicial control, tax credit, fictitiousness, counterparty, offshore jurisdictions, liability.
20
Hancocks, Stephen. "Freedoms and rights." British Dental Journal 215, no. 4 (August 2013): 151. http://dx.doi.org/10.1038/sj.bdj.2013.793.
21
Fox, Jonathan, and Roger Finke. "Ensuring Individual Rights through Institutional Freedoms: The Role of Religious Institutions in Securing Religious Rights." Religions 12, no. 4 (April 15, 2021): 273. http://dx.doi.org/10.3390/rel12040273.
Abstract:
Understanding the restrictions placed on religious institutions and associations, or the freedoms that they are denied, is essential for understanding the limits placed on individual religious freedoms and human rights more generally. This study uses the Religion and State round 3 (RAS3) dataset to track restrictions faced by religious organizations and individuals between 1990 and 2014 and explores how reduced institutional freedoms results in fewer individual freedoms. We find that restrictions on both institutional and individual religious freedoms are common and rising. Restrictions on institutional religious freedom are harsher against religious minorities than restrictions on individual freedoms. However, against the majority religion, restrictions on individual religious freedoms are harsher.
22
Glumińska-Pawlic, Jadwiga. "RELIABLE TAXPAYER = SAFE TAXPAYER?" Roczniki Administracji i Prawa 1, no. XX (March 30, 2020): 123–38. http://dx.doi.org/10.5604/01.3001.0014.1431.
Abstract:
The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and put them into practice. Hence the postulate that the legislator specifies - at least in terms of - the premises that will allow us to objectively recognize that we are dealing with a reliable taxpayer. On the other hand, the effects of legislative chaos cannot be passed on to taxpayers who are trying to honestly fulfil their tax obligations. The tax authority, which hosts the proceedings and acts in imperative forms, should ensure the protection of the taxpayers’ rights and operational security.
23
Kokotov, A. N. "The Constitutional Court of the Russian Federation and Protection of Rights and Freedoms." Lex Russica 73, no. 10 (October 23, 2020): 9–20. http://dx.doi.org/10.17803/1729-5920.2020.167.10.009-020.
Abstract:
The main objective of the Constitutional Court is to protect rights and freedoms within its jurisdiction. The implementation of this objective is illustrated by the analysis how frequently the Court cited constitutional provisions concerning rights and freedoms in its decisions during the period of its work until 1 June 2020. The paper contains analysis of the data mentioned above. In a problematic way, the author demonstartes his approach to the understanding of the purpose of rights and freedoms in their relation to the duties of people. Theoretically, the intended purpose of rights and freedoms is to ensure the social freedom of people who are anxious for a fair social order, their full self-determination and the self-development of society. This implies that the Constitutional Court focuses not merely on the current protection of certain rights and freedoms, but on ensuring their priority in general in social and legal regulation, creating and maintaining a spirit of priority and overcoming the paternalistic order in the country. The priority of rights and freedoms extends not only to rights and freedoms expressly enshrined, but also to other people’s claims (legitimate interests, legitimate expectations). The latter are intended to guide implementation of other rights and freedoms, and, at the same time, to serve as the basis for the allocation of new rights. One of the manifestations of the priority of constitutional rights and freedoms is the direct application of rules that enshrine rights and freedoms by the Constitutional Court to the sectoral regulation, expanding the scope of rights and freedoms, particularly through the interpretation of constitutional concepts on the case-by-case basis. Particular attention is paid to the doctrinal views and approach of the Constitutional Court to the role of the category of human dignity in the systematic application of rights and freedoms. The paper has analysed how the Constitutional Court applies a well-known construction of a strong and weak entity in legal relations in its application to public power relations. Another aspect of the subject matter is the Court’s approach to securing the balance between different rights and freedoms.
24
Bysaga, Yuriy. "CONSTITUTIONALLY LEGAL MECHANISM FOR ENSURING RIGHTS AND FREEDOMS OF A PERSON AND A CITIZEN: CONCEPTS AND DIRECTIONS TO ACT." Constitutional and legal academic studies, no. 2 (July 16, 2021): 6–12. http://dx.doi.org/10.24144/2663-5399.2020.2.01.
Abstract:
One of the indicators of the fulfillment of international obligations by the state in the field of human rights is the perfect definition of the mechanism for ensuring the rights and freedoms of a person and a citizen. The purpose of this article is to clarify the concepts and directions of the constitutional and legal mechanism for ensuring the rights and freedoms of a person and a citizen.
The methodological basis of the conducted research is the general methods of scientific cognitivism as well as concerning those used in legal science: methods of analysis and synthesis, formal logic, comparative law etc.
The rights and freedoms of a person are complex. Structural elements of the human rights protection mechanism are the mechanism of legal influence in the field of human rights, the mechanism of legal regulation in the field of human rights, the legal framework of human rights, the system of human rights guarantees, and the system of human rights protection. Such legal phenomena as the mechanism of guaranteeing the fundamental rights and freedoms of citizens and the constitutional and legal mechanism of ensuring the fundamental rights and freedoms of citizens are not identical. Only the mechanism of guaranteeing the fundamental rights and freedoms of citizens contains both social and legal conditions and means that ensure the realization, protection and security of citizens' rights and freedoms.
The definition of the concept of constitutional and legal mechanism for ensuring the rights and freedoms of a person and a citizen has been clarified: this is the system of organizational and legal and legal means of influence, through which opportunities for the implementation of rights and freedoms of a person and a citizen are created, and in case of violation or threat of violation, their protection is exercised by the bodies which are not vested with jurisdiction and the protection of bodies vested with jurisdiction. The main activities of this mechanism are embodied into the forms of ensuring the constitutional rights and freedoms of a person and a citizen: ensuring the implementation, protection and security of these rights and freedoms
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Podmarеv, Alexander A. "Unrestricted human rights and freedoms: Legal positions of the Constitutional Court of Russia (1995–2022)." Izvestiya of Saratov University. Economics. Management. Law 22, no. 4 (November 23, 2022): 449–55. http://dx.doi.org/10.18500/1994-2540-2022-22-4-449-455.
Abstract:
Introduction. The Constitution of the Russian Federation of 1993 in several articles provides for the right of the state to restrict the rights and freedoms of man and citizen in order to achieve certain goals. Part 3 of Article 55 of the Constitution of the Russian Federation establishes the general conditions for the restriction of all rights and freedoms of the individual. However, this constitutional norm does not give an answer to the question of whether there are rights and freedoms of an individual that cannot be limited. Theoretical analysis. Part 3 of Article 55 of the Constitution of the Russian Federation is a kind of “general part” of the institution of restrictions on the rights and freedoms of the individual; and in this “general part” there are no exceptions in the form of unrestricted rights and freedoms. In the scientific literature, they often refer to part 3 of article 56 when they state the existence of unrestricted rights and freedoms. In our opinion, Article 56 is of a special nature - it establishes the foundations of the state of emergency, including the rules for restricting rights and freedoms in a state of emergency. However, unlimited rights and freedoms of the individual exist – their list was formed by the decisions of the Constitutional Court of the Russian Federation. Empirical analysis. Since 1995, the Constitutional Court of the Russian Federation in more than 40 decisions, as well as in definitions, has substantiated the presence of certain unrestricted human rights and freedoms in the Constitution of the Russian Federation. The possibility of singling out this group of rights and freedoms is explained mainly by the fact that these human rights and freedoms cannot conflict with the constitutional goals of restricting rights and freedoms. Results. It is concluded that the legal positions formed by the Constitutional Court of Russia regarding the existence of unrestricted human rights and freedoms have practical consequences, primarily for the federal legislator, since they establish the framework for his / her law-making activities. These positions are the basis for developing federal laws and the basis for correcting existing federal laws. They can also be criteria for determining the constitutionality of federal laws in the exercise of preliminary or subsequent constitutional review.
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Stepanovskyi., V. S. "Features of application of international standards to ensure human rights and freedoms in the activities of the Security service of Ukraine." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 518–22. http://dx.doi.org/10.24144/2788-6018.2024.02.88.
Abstract:
The article is devoted to the main peculiarities of the using of international human rights and freedoms standards in the activities of the Security Service of Ukraine. At the beginning of the study, defined the term of protection of human rights and freedoms, consolidation of relevant rights and freedoms in the at the Constitution of Ukraine. The remainder of this article was given the term «sinternational human rights standards», highlights the main international legal acts that establish universal standards for the protection of human rights and freedoms, where its declaring as the highest value of society and forming a global understanding of these categories. Analyzed the legal position of the Security Service of Ukraine as one of the state authorities in Ukraine, which carries out law enforcement activities. The standards for ensuring human rights and freedoms under martial law, were analyzed too. The Constitution of Ukraine, the Law of Ukraine «On the Security Service of Ukraine», have been researched as legal acts that determine the peculiarities of the Security Service of Ukraine. The norms of the Universal Declaration of Human Rights, the European Convention on Human Rights, and the Geneva Conventions, which determine the features of the protection of human rights and freedoms both in peacetime and during armed conflicts, were analyzed. The importance of effective domestic implementation of the norms of international law in the field of protection of human rights and freedoms was emphasized. In accordance with international legal acts, standards for the protection of human rights and freedoms were defined. Peculiarities of the implementation of human rights and freedoms during armed conflicts based on the practice of the European Court of Human Rights were studied. It was indicated which tools are used to implement the norms of international law on the territory of Ukraine.
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Omelchenko, Oleksandr, and Vladislav Rebezyuk. "The current issues of the protection of the rights, freedoms of participants of criminal proceedings at the stage of judicial consideration." Slovo of the National School of Judges of Ukraine, no. 4(29) (February 11, 2020): 71–82. http://dx.doi.org/10.37566/2707-6849-2019-4(29)-6.
Abstract:
This article explores the issues of protecting of the rights, freedoms of participants in criminal proceedings at the stage of judicial consideration. Consequently, examines of the current state and prospects of protecting the rights, freedoms of participants in criminal proceedings at the stage of judicial consideration is carried out. The current problems and ways of solving the issue of protecting the rights and freedoms of participants in judicial proceedings are considered. This article deals with the issues concerning of the protection of rights and freedoms in criminal proceedings. An indicator of the availability of justice is a component of the right to a fair trial, the existence of an optimal system of court costs and developed mechanisms for providing legal assistance to the poor. Meanwhile, all court judgments should be based on the current Constitution of Ukraine, as well as on the current legislation, without contradicting with them. The International experience in protecting the human rights and freedoms is very important and has a significant impact on the domestic legislation of both our state and other democratic states as a whole. The International standards of fundamental human rights and freedoms and their legitimate interests is the basis that fills the international experience in protecting human rights, freedoms and legitimate interests. The main provisions of the Constitution of the community of democratic states on human rights and freedoms must comply with all international standards, since the protection of rights, freedoms and legitimate interests ensures the sovereign, democratic and independent state. Each civilized state must ensure the implementation of legal guarantees for the protection of the rights, freedoms and legitimate interests of its citizens, this will become the key to the democratic development of the state. To summarize, the public is interested in ensuring that the rule of law is guaranteed through fair, impartial and effective administration of justice. The prosecutors and the judges ensure at all stages of the trial the guarantee of human rights and freedoms, as well as the protection of public order. This covers respect for the rights of the accused and the victims. Protecting the human rights in criminal proceedings at the trial stage is one of the main challenges facing the courts, prosecutors and lawyers. The opportunities of judicial protection through a system of various forms of judicial review is not only an additional guarantee of rights and freedoms, but also a condition for their speedy restoration. Key words: court proceedings, organizational and legal mechanism, protection of the rights, court decision, court control functions, The European Court of Human Rights, legal decisions, legal norms, court proceedings, protection of freedoms, availability of the justice.
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Malinovsky, A. A. "Abuse of the Rights of a Taxpayer: Comparative Law Aspect." MGIMO Review of International Relations, no. 2(29) (April 28, 2013): 156–62. http://dx.doi.org/10.24833/2071-8160-2013-2-29-156-162.
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Shin, Ho Young, and Hee Seung Suh. "A study on Securing Effectiveness of the Taxpayer Rights Protection System." KOREAN SOCIETY OF TAX LAW 7, no. 2 (June 30, 2022): 103–39. http://dx.doi.org/10.37733/tkjt.2022.7.2.103.
Abstract:
It has been many years since the taxpayer rights protection system was introduced and implemented. Korea’s taxpayer rights protection system seems to be a strong system for protecting taxpayer rights at first glance due to its diverse aspects and wide legal scope, but in fact, the way current system works is a question of whether the form and substance are equal.
This study consisted of examining the current status and operation of the taxpayer rights protection system, comparing it with other country systems, analyzing problems arising in the process of implementing the system, and presenting improvement resolutions.
The problem with Korea’s taxpayer rights protection system is that it has become a decorative mechanism for taxpayers’ protection. The duties and authority of National Tax Advocate guaranteed by law seem to be wide and strong, but in reality, there is little space for National Tax Advo- cate to be directly involved and the role is limited, making the system nominal.
Second, the Officials in charge of protecting taxpayers and the taxpayer protection committee are subordinate to the head of the tax office. Most of the decisions related to taxpayer protection are granted to the head of the tax office, resulting in Officials in charge of protecting taxpayers and the taxpayer protection committee having only the status of a procedural operator subordinate to the head of the tax office.
Third, the taxpayer rights protection system has various procedures, and the approval or decision makers of various systems are different, and the deadline and process are also different. Due to the complexity of these systems, it is difficult for taxpayers to use the system properly, while the head of the tax office, who has the authority to form and make decisions of the taxpayer protection committee, is mainly concerned about controlling the independence, procedural, and substantive rationality.
Fourth, under the Korean system, National Tax Advocate’s involvement in tax investigation procedures is institutionalized, but due to restrictions on the scope of their involvement, it is difficult to say that National Tax Advocates are playing a role in the tax investigation procedures where taxpayer rights are most frequently violated.
In order to prevent the Korean taxpayer protection system from becoming a nominal system with insufficient actual authority compared to its appear- ance, first of all, the work of Officials in charge of protecting taxpayers must be carried out independently from the head of the tax office. To this end, each tax office’s Officials in charge of protecting taxpayers should also maintain an open position, have the personnel rights of the National Tax Advocate, and allow the National Tax Advocate to intervene in requesting rights protection or handling complaints.
Second, taxpayer protection committee should be reorganized into an organi- zation with final decision-making authority, not a preliminary review institution. The right to organize and hold the taxpayer protection committee should also be granted to the National Tax Advocate, not the head of the tax office.
Third, it is also reasonable to consider simplifying the method of the taxpayer rights protection system and giving primary judgment authority to the National Tax Advocate(or Officials in charge of protecting taxpayers) by focusing on the nature of the ombudsman.
Fourth, the taxpayer protection (in charge) officer should participate in the process of selecting a person subject to tax audit. For fairness in selecting subjects for investigation, it is necessary for the National Tax Advocate(or Officials in charge of protecting taxpayers) who has independence from the head of the National Tax Service to be involved in the procedure.
Finally, if a taxpayer is selected as a subject of a tax audit and is investigated, economic and time costs are consumed.
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Ismailov, Nurmagomed Omarovich. "The relationship of human rights and freedoms in the context of justice." Философская мысль, no. 4 (April 2024): 1–9. http://dx.doi.org/10.25136/2409-8728.2024.4.70373.
Abstract:
The problem of interrelation and interdependence of various human and civil rights and freedoms in the light of the concept of social justice is investigated. The problem of a fair measure of human and civil rights and freedoms is considered, it is argued that a fair measure of rights and freedoms in any sphere of human activity should initially proceed from the idea of natural human rights to life, freedom and property, but this measure should be conditioned by the concrete historical realities of a given society. The author considers social justice as a measure of freedom. In the course of researching issues related to the problem of human rights and freedoms, the author proceeds from the theoretical position that all economic, political and spiritual rights and freedoms are interrelated and mutually conditioned. The author explores the problem of human rights and freedoms and social justice using the principle of development, an axiological approach and a criterion of practice. The author explores various aspects of freedom from the point of view of the concept of social justice, in the context of the relationship between freedom and responsibility, rights and duties. The problem of various human rights and freedoms is studied by the author in the context of their interrelation and interdependence. It is argued that the basis of political and spiritual freedom is, first of all, economic freedom, but at the same time the value of spiritual and political rights and freedoms in themselves is emphasized. The author interprets the problem of human rights and freedoms and social justice as tools in reflecting the realities of the modern world and tries to identify ideas in them that can be used in modern society to solve existing problems in it. The problem requires further investigation.
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Podmarev, Aleksandr. "Unrestricted (absolute) rights and freedoms of man and citizen in the Constitution of the Russian Federation of 1993 and international acts." Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia 2019, no. 4 (December 25, 2019): 69–75. http://dx.doi.org/10.35750/2071-8284-2019-4-69-75.
Abstract:
The 1993 Constitution of the Russian Federation as one of the principles of the legal status of an individual establishes the possibility of restricting human and civil rights and freedoms, while also providing for the necessary conditions for imposing such restrictions (the existence of a constitutional goal of restriction; setting restrictions only by federal law; proportionality; compliance with international standards of restrictions; prohibition restrictions on rights based on social, racial, national, linguistic or religious affiliation). The need for the existence of restrictions on the rights and freedoms of the individual is due to various reasons: the protection of the foundations of the constitutional order, the rights and freedoms of other persons, and the interests of the state. However, certain human rights and freedoms cannot be restricted under any circumstances; this so-called absolute rights and freedoms. But neither national legislation nor international law contain a precisely defined list of absolute rights and freedoms. The aim of the article is to identify in the Constitution of the Russian Federation of 1993 and in international acts unrestricted (absolute) rights and freedoms of a person and citizen. The relevance of the research topic for the Russian constitutional legal science is due to the fact that certainty in the understanding of the list of unrestricted rights and freedoms is necessary for the improvement of lawmaking and law enforcement activities. The article examines the provisions of the Constitution of Russia, the main international legal acts on human rights, the legal positions of the Constitutional Court of the Russian Federation.
32
Holodnyk, Yu. "The mechanism for ensuring the protection of the rights and freedoms of citizens in the activities of state authorities." Uzhhorod National University Herald. Series: Law 2, no. 78 (August 31, 2023): 32–37. http://dx.doi.org/10.24144/2307-3322.2023.78.2.4.
Abstract:
In order to study the legal mechanism for ensuring the protection of the rights and freedoms of citizens by state authorities, the article analyzes doctrinal opinions, norms of current domestic and international legislation regarding the definition of the mechanism for ensuring the rights and freedoms of citizens by state authorities. The provisions of the Constitution of Ukraine, the norms of which guarantee the protection and protection of human and citizen rights and freedoms, are analyzed.
In the light of the protection and protection of human and citizen rights and freedoms, the guarantee of these rights and freedoms, it is noted that an important role in this matter is played by: the Verkhovna Rada of Ukraine (the Commissioner of the Verkhovna Rada of Ukraine on Human Rights); The President of Ukraine, the Cabinet of Ministers of Ukraine, executive and judicial authorities. Attention is drawn to the fact that in the state mechanism for ensuring the protection of the rights and freedoms of citizens, law enforcement agencies, lawyers, public associations and organizations play an important role. In case of violation of subjective rights, citizens have the right to choose different legal mechanisms for the protection of violated or disputed rights. The author emphasizes that the effectiveness of the implementation of the rights and freedoms guaranteed by the norms of domestic and international legislation is determined by the existing system of the state mechanism in the state. It is emphasized that in order to protect the rights and freedoms and legitimate interests of citizens in Ukraine, there are local and appellate courts, as well as the Supreme Court, which, according to the law, guarantee everyone the protection of their rights, freedoms and interests within a reasonable time by an independent, impartial and fair court formed by by law In addition to the domestic judicial system, citizens of Ukraine can apply to the European Court of Human Rights in order to protect their violated rights.
It was concluded that the effectiveness of the implementation of the rights and freedoms of citizens guaranteed by the norms of domestic and international legislation is determined by the existing system of the state mechanism in the state. With the help of state authorities, a legal mechanism is provided to guarantee the protection of the rights, freedoms and legitimate interests of citizens, who, through the implementation of procedural norms, can carry out the judicial or administrative protection of the violated subjective rights of a person guaranteed by the Constitution and laws of Ukraine and international agreements. By the legal mechanism for ensuring the protection of the rights, freedoms and legitimate interests of citizens by state bodies, we mean the system of guarantees defined and guaranteed by the state, with the help of which the protection and protection of the rights, freedoms and legitimate interests of citizens is ensured and implemented in specified forms and procedures.
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Landina, Anna, and Armen Nersesian. "Ensuring certain rights and freedoms of suspects (accused) in criminal proceedings: problems of theory and practice." Yearly journal of scientific articles “Pravova derzhava”, no. 33 (September 2022): 498–506. http://dx.doi.org/10.33663/1563-3349-2022-33-498-506.
Abstract:
Guarantee of protection of human rights and freedoms (suspect, accused), including those with certain mental anomalies, means that the judiciary is able to protect human rights and interests to the extent provided to him in view of the function performed. However, the requirements of national and international legal acts to ensure human rights and freedoms, including the right to judicial protection, are not always properly enforced in criminal proceedings. The purpose of this study was to determine the rights and freedoms of the suspect (accused) in criminal proceedings, including those with mental anomalies that may be violated, and to make recommendations for improving the mechanism for applying restrictions on such rights and freedoms. The study allowed us to draw the following conclusions: restrictions on the rights and freedoms of people who have committed a criminal off ense regulated by national and international legal acts do not violate these rights and freedoms in essence if they correspond to the gravity of the crime and the public danger of the perpetrator; any court decision that determines the type and amount of punishment or provides for the application of other criminal law measures must be clearly defi ned, based on expert opinions (in particular, forensic examinations in case of coercive measures of a medical nature) and comply with the principles of law and justice. and humanism; the mechanism for ensuring the rights and freedoms of persons suspected (accused) of committing a crime in criminal proceedings must meet the needs of modernity, constantly improve and operate on the basis of human-centeredness. This study opens the prospect of further work in this direction in order to improve the mechanism of application of restrictions on human rights and freedoms in criminal proceedings. Key words: human rights and freedoms, criminal proceedings, right to protection, persons with mental anomalies, suspect, accused.
34
Mendus, Susan. "Legal rights can threaten freedoms." Index on Censorship 19, no. 9 (October 1990): 11–12. http://dx.doi.org/10.1080/03064229008534943.
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Hudson, Barbara. "Beyond Punishment: rights and freedoms." Criminal Justice Matters 60, no. 1 (June 2005): 4–5. http://dx.doi.org/10.1080/09627250508553601.
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Buda Dhuli, Brikena, and Egi Dhuli. "Freedoms and Personal Rights of Women as Part of the Fundamental Rights Recognized by the Constitution." Interdisciplinary Journal of Research and Development 10, no. 3 S1 (December 23, 2023): 44. http://dx.doi.org/10.56345/ijrdv10n3s108.
Abstract:
The personal freedoms and rights of women are indispensable and integral to the individual freedoms and rights in a democratic society. National and international legislation safeguards these rights and freedoms, which establish the status, autonomy, and function of women in society. Women's personal freedoms and rights are essential components of individual freedoms and rights as a whole. Ensuring and advocating for these rights enhances the establishment of a fair, impartial, and comprehensive society that encompasses everyone. The Constitution of the Republic of Albania establishes and safeguards the basic rights and liberties of individuals, encompassing the rights of women. The examination of these factors establishes the extent to which women's individual rights and liberties impact their autonomy, worth, and societal position, fostering an environment where women are seen as equals and held in high regard. Essential to achieving these objectives is the implementation and adherence to laws and policies that safeguard and advance these rights. The manifesto addresses several aspects of economic, political, social, and cultural liberties and entitlements.
Received: 2 October 2023 / Accepted: 10 December 2023 / Published: 23 December 2023
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Hrustić, Hasiba. "Taxpayer rights and protection of these rights in Serbia." Glasnik Advokatske komore Vojvodine 87, no. 9 (2015): 103–20. http://dx.doi.org/10.5937/gakv1502103h.
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Ivakina, Daria S. "Methodological foundations of the study of the concept of “culture” and the institution of cultural rights and freedoms of man and citizen in the Russian Federation." Gosudarstvo i pravo, no. 10 (2021): 107. http://dx.doi.org/10.31857/s102694520010526-9.
Abstract:
The article is devoted to an urgent problem - the analysis of the methodological foundations of the study of the concept of “culture” and the institution of cultural rights and freedoms of man and citizen in the Russian Federation. In particular, the influence of the dialectical method on the institute of cultural rights and freedoms is studied, the cultural method in the study of cultural rights and freedoms is analyzed, a formal legal, historical-legal, comparative legal, and statistical method is studied for the study of cultural rights and freedoms.
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Ramazanova, E. T., and H. A. Hasanov. "CONSTITUTIONAL RESTRICTION OF HUMAN RIGHTS AND FREEDOMS." Law Нerald of Dagestan State Universit 34, no. 2 (2020): 66–69. http://dx.doi.org/10.21779/2224-0241-2020-34-2-66-69.
Abstract:
The article deals with the constitutional concept of "restriction of human and civil rights and freedoms". The main idea in it is that restrictions on human and civil rights and freedoms should be established in accordance with the provisions of the Constitution of the Russian Federation, international standards, and the principles of justice, equality, and proportionality. In addition, an attempt is made to distinguish between the concepts of "restriction of rights" and "diminution of rights", and the purpose of restricting human and civil rights and freedoms, enshrined in the Constitution of the Russian Federation, is examined. Restrictions on rights and freedoms are considered in terms of General and special legal regimes – States of emergency and martial law. Taking into account the specifics of the region, appropriate attention is paid to the restriction of rights and freedoms under the counterterrorism operation regime. The entire research is based on the analysis of Russian legislation, international legal documents and their practical application.
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Glavan, Boris. "Reflections on the concept of respect for the rights and freedoms of the person in the special investigation activity." National Law Journal, no. 2(248) (January 2023): 30–43. http://dx.doi.org/10.52388/1811-0770.2022.1(247).03.
Abstract:
The paper is dedicated to elucidating one of the most controversial issues of the special investigation activity related to the content of the concept of respect for the rights and freedoms of the person. The uncertainty that initiated this research starts from the trivial question: what should be understood by respecting the rights and freedoms of the person, fundamental principle of the special investigation activity, given that, on the one hand, the measures specific to this type of activity, by their nature, do they interfere with the rights and freedoms of the person, and on the other hand, does the national legislature distinguish between the notion of respect for the rights and freedoms of the person and that of the authorized restriction of those rights and freedoms? At the same time, the factual data obtained through the special activity of investigations fall into the disgrace of the law if the rights and freedoms of the person are not respected. All these ambiguities together are the subject of this study.
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Pujiastuti, Heni, and Sechan Bawazier. "Analysis of E-Bupot System Implementation on Taxpayer Satisfaction." Management Research Studies Journal 2, no. 2 (October 30, 2021): 100–106. http://dx.doi.org/10.56174/mrsj.v2i2.425.
Abstract:
This study aims to examine the application of the e-Bupot system in tax transactions carried out by taxpayers. This study uses measurements, one of which is the effectiveness of a system that is tailored to the needs of users in supporting a business process, including information presented in the right time, in the right format so that it is easy to understand and consistent with the specified format. Indicators of the effectiveness of technology-based information systems are data security indicators, time indicators related to the speed and accuracy of information, accuracy indicators related to the level of freedom from error in information output, reports or output variations indicators related to the completeness of information content and relevance indicators showing the benefits generated from the product or output information. The test in this study used 40 respondents obtained by purposive random sampling in a KPP Pratama. In the test using the F-Test and T-Test through the SPSS program. Based on the test results, it is obtained that taxpayers get satisfaction in implementing the e-Bupot system but financially it does not provide significant benefits.
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Yakimova, E. M. "Practice of the European Court of Human Rights in defining the range of permissible restrictions on the freedom to conduct a business." Law Enforcement Review 6, no. 1 (March 24, 2022): 205–15. http://dx.doi.org/10.52468/2542-1514.2022.6(1).205-215.
Abstract:
The subject of the article is the application of the concept of the range of permissible restrictions on rights and freedoms that not enshrined in the Convention for the Protection of Human Rights and Fundamental Freedoms in the practice of the European Court of Human Rights.The purpose of the research is to identify the basic position of the Court on the question of determining the degree of proportionate balance between public and private interests in establishing restrictions on the rights and freedoms of a person in the sphere of business activity.The methodology. In the process of the research, both general scientific and special methods of knowing socio-legal phenomena (formal legal method, circular causality method) were used. The multivariance of achieving common standards for assessing the range of permissible restrictions on the freedom to conduct a business is determined by analyzing the balanced influence of internal and external factors, the interaction of many dichotomies and adichotomies.Results, scope of application. The provisions of the Convention define the range of rights and freedoms protected. However, the Court in its practice broadly interprets the list of rights and freedoms protected by the Convention. The Court considers the Convention as a "living instrument" in order to adapt it to changing conditions of public life. The Court’s current practice does not imply that the Court has exceeded its powers. The court implements the idea of circular causality of legal phenomena, perceived including in European space. European tradition recognizes the possibility of changing the legal space in different ways. The main way of transforming the legal system is to change quantitative parameters. It is possible to accumulate the qualities of practical implementation of the principles enshrined in the Convention by ensuring the realization of human rights and fundamental freedoms. Investigators of the Court's practice mainly analyse the characteristics of the protection of human rights and freedoms explicitly mentioned in the Convention. The complexity of the study of the Court's practice for the protection of unrecognized human rights and freedoms stems from its heterogeneity. However, an analysis of the practice of protecting such rights and freedoms reveals the internal mechanisms of the Court to ensure the equilibrium of legal space. The article defines the basic position of the Court on the question of determining the degree of proportionate balance between public and private interests in establishing restrictions on the rights and freedoms of a person and a citizen not expressly enshrined in the Convention. The realization of economic rights and freedoms requires the greatest flexibility of the mechanism for the protection of rights and freedoms. Intensive economic development requires a rapid change in the legal space. The interpretation of human rights and freedoms has an impact on the level of protection of the economic rights and freedoms. The text of the Convention has been modified without adopting its new edition.Conclusions. Law enforcers are particularly interested in analyzing the Court's practice in cases related indirectly to the protection of freedom to conduct a business. The Court determines the main vectors of interpretation of the freedom to conduct a business. Law enforcers can use the Court's approach in interpreting the provisions of the Convention without risking being accused of human rights and freedoms violations. The generalizations make it possible to establish the ideological and substantive component of the basic axiological imperative of the Court in the protection of the economic rights and freedoms through the protection of the right to property. It was concluded that the Court's decisions justified the need to protect the freedom to conduct a business by its inherent connection with the right to property, as well as the universality of the criteria for determining the legality of restricting the rights and freedoms.
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Bilousov, Yevhen, Denys Chyzhov, Andriy Osaulenko, Raisa Perelyhina, and Serhii Derevianko. "International institutions in the mechanism for the protection of human rights and freedoms in the national security context." Cuestiones Políticas 40, no. 73 (July 29, 2022): 108–27. http://dx.doi.org/10.46398/cuestpol.4073.05.
Abstract:
The objective of the article was to determine how effective international institutions are in the mechanism for the protection of human rights and freedoms in the context of national security. The methods of statistical analysis, correlation analysis, generalization and analogy, hypothetical-deductive model were used to achieve the proposed objective. In addition, international institutions were identified that are directly concerned with the protection of rights and freedoms in the event of their violations at the regional level. The correlation was established between the level of human rights protection and the level of national security, the number of international human rights treaties ratified, the number of cases brought before international regional human rights courts. It concludes that international institutions are effective in the mechanism for the protection of human rights and freedoms in regions with a weak national system for the protection of human rights and freedoms. Identifying factors affecting the level of protection of human rights and freedoms in the context of national security in countries with a weak national protection system may be the prospect of further investigation.
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Bilousov, Yevhen, Yevdokiia Streltsova, Denys Chyzhov, Nail Ibad Abbasov, and Svitlana Poliarush-Safronenko. "The case law of the European Court of Human Rights on the protection of Human Rights and freedoms in terms of national security protection." Revista de la Universidad del Zulia 13, no. 38 (September 8, 2022): 72–88. http://dx.doi.org/10.46925//rdluz.38.05.
Abstract:
The objective of the study was to analyzethe practices of the European Court of Human Rights to resolve disputes related to violations of Human Rights and freedoms and the protection of national security. The chosen topic was extensively studied through empirical and theoretical research methods, as well as comparative analysis. The work of the European Court of Human Rights in the field of the protection of Human Rights and freedoms in terms of national security is related to the resolution of disputes regarding: restrictions on privacy, access to justice, freedom of expression and freedom of peaceful assembly to protect one's interests. The relative provisions of the national legal framework and the Convention for the Protection of Human Rights and Fundamental Freedoms largely determine the roleof the European Court of Human Rights in resolving disputes related to the respect of Human Rights and freedoms, as well as the protection of the rights to national security. The jurisprudence of the European Court of Human Rights indicates the current state of the application of legal resources at the international and national levels to guarantee national security, through the application of sanctions and the imposition of restrictions on Human Rights and freedoms.
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Misyats, A. P. "Problematic aspects of the implementation of legal guarantees of human and citizen rights in Ukraine." Uzhhorod National University Herald. Series: Law 1, no. 82 (May 16, 2024): 209–14. http://dx.doi.org/10.24144/2307-3322.2024.82.1.31.
Abstract:
The article describes the basic rights and freedoms of a person and a citizen, which are inalienable rights and freedoms enjoyed by a person from birth. They form the basis of the legal status enshrined in the state constitution and enjoy the highest legal protection. The most important and complex relations between people and the relations between the state and the person in legal form are regulated by formulating the rights, freedoms and obligations underlying the legal status of a person, which is one of the most important not only legal, but also juridical. also political categories. The most important features of the rights and freedoms of a person and a citizen are: naturalness, continuity, equality, social justification, respect for international standards, state guarantee. The problem of guaranteeing the rights and freedoms of a person by giving them a real character is not only of a practical nature. In the modern context of the development of the rule of law and civil society, it is important to develop a holistic scientific concept of human rights and freedoms, which covers a wide range of theoretical provisions regarding the essence and content of rights and freedoms, their structure and mechanism. Local self-government bodies play an important role in ensuring constitutional rights and freedoms. A real environment for the existence of human rights is possible in the conditions of a democratic state governed by the rule of law. Democracy, rule of law and human rights are inseparable. The rule of law is a guarantee of the reality of human rights in terms of protection from violations by the authorities, and human rights are the main condition and characteristic of democracy, the humanistic and human dimension of the rule of law. The article concludes that the basis of democracy in the state is the guarantee of the rights and freedoms of man and citizen by the Constitution of the state, not only formally, but also in practice. Therefore, taking into account the individual shortcomings of state bodies in regulating the system of human and citizen rights, the number of human rights organizations is growing day by day, both at the national and international levels. At the same time, the article concludes that it is impossible to build a legal state in a society with developed legal nihilism. And respect for the rights of society can be caused only by concern for the same rights of people and citizens.
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Shakhnovskaya, I. "Institutional guarantees for the protection of human rights and freedoms: experience of foreign countries." Vestnik of Polotsk State University. Part D. Economic and legal sciences, no. 6 (August 15, 2021): 142–45. http://dx.doi.org/10.52928/2070-1632-2021-57-6-142-145.
Abstract:
The article examines the main existing institutional guarantees that ensure the protection of human and civil rights and freedoms in foreign countries. Analyzed are judicial protection mechanisms, the activities of prejudicial bodies, as well as mechanisms of extrajudicial protection. The author emphasizes that the protection of human rights and freedoms is a constitutional obligation of the state. Special attention is paid to specialт mechanisms for the protection of human rights, such as the Commissioner for Human Rights, the activities of various bodies of constitutional control; indicates the importance of extrajudicial mechanisms for the protection of rights and freedoms. The author analyzes methods of direct protection of rights and freedoms, as well as the role of executive and legislative authorities as elements of indirect protection.
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Deshko, L., and О. Vasylchenko. "Limitation of human and citizen rights and freedoms and the role of the Supreme Council of Justice in ensuring independent justice and everyone’s right to protection of rights and freedoms by an independent court." Uzhhorod National University Herald. Series: Law 2, no. 79 (October 25, 2023): 438–42. http://dx.doi.org/10.24144/2307-3322.2023.79.2.69.
Abstract:
The article emphasizes the change of the paradigm of the constitutional-legal mechanism of limiting the rights and freedoms of a person and citizen, as well as increasing the role of the Supreme Council of Justice in ensuring independent justice. It is emphasized that it is necessary to distinguish between the concepts of “restriction of rights and freedoms” and “fixation of the boundaries of the very essence of rights and freedoms”. Attention is drawn to negative human rights and the fact that they involve negative obligations of the state and its agents to refrain from any actions aimed at their violation or illegal restriction. It is characterized by the restriction of those rights and freedoms of a person and a citizen, which are most often restricted in the member states of the Council of Europe: the right to freedom and personal integrity, the right to private life, freedom of thought and conscience. The implementation of the prescription of Part 2 of Art. 35 of the Constitution of Ukraine, which defines the framework of restrictions on the human right to freedom of outlook and religion, through the Criminal Code of Ukraine.
Attention is drawn to the fact that the state’s establishment of a number of legal norms that nullify a number of human and citizen rights and freedoms is a violation of human rights and fundamental freedoms guaranteed by the Convention on the Protection of Human Rights and Fundamental Freedoms. It is noted that an effective judicial procedure significantly increases the level of their protection (rights and freedoms), as it contains a number of guarantees against their arbitrary restriction, contributes to the rendering of a legal and well-founded decision.
The article also draws attention to the legal status of the High Council of Justice. The issue of independent justice, the right of everyone to protection of rights and freedoms by an independent court is raised. The role of the High Council of Justice in ensuring independent justice and everyone’s right to effective judicial protection is defined.
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Paida, Yu. "SPECIAL FEATURES OF THE STRUCTURE OF THE MECHANISM FOR THE PROTECTION OF HUMAN RIGHTS AND FREEDOMS INUKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies, no. 111 (2019): 45–48. http://dx.doi.org/10.17721/1728-2195/2019/4.111-9.
Abstract:
The components of the mechanism for the protection of human rights in Ukraine are determined on the basis of the analysis of the norms of the Constitution of Ukraine, national legislation, works of modern domestic scientific and theoretical concepts regarding the legal nature of rights and freedoms of man and citizen. Special attention is paid to the mechanism for the protection of human rights as a system of means and factors creating the necessary conditions for respect for human rights and freedoms; the elements that are part of the mechanism for human rightsprotection. It is concluded that in Ukraine, at the legislative level, the structure of those bodies that are part of the mechanism for the protection of human rights and freedoms in Ukraine is clearly defined. The legislation also defines the powers and main responsibilities of each body in the field of the protection of rights of man and citizen. The structure of the mechanism for the protection of human rights and freedoms in Ukraine includes: the President of Ukraine, the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, local state administrations, local self-government bodies, courts of general jurisdiction, the Constitutional Court of Ukraine, the Ombudsman, the prosecutor's office, the advocacy, other law enforcement agencies of Ukraine such as the National Police and Security Service of Ukraine, associations of citizens. Thus, it confirms that in Ukraine there is a branched structure of bodies to protect human rights and freedoms. A significant step in protecting human rights and freedoms is to expand the powers of local governments. It enables the implementation of private interests in the light of the interests of the state and provides additional opportunities for citizens to independently protect their rights and freedoms without appealing for the protection of the violated rights to state bodies. Today, the bodies that protect human rights and freedoms can be conditionally divided into state and non-state, and it is determined by the possibility of state-power influence.
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Inshyn, Mykola, Yurii Міroshnychenko, and Yurii Paida. "PROTECTION OF CONSTITUTIONAL CULTURAL RIGHTS AND FREEDOMS OF CITIZENS BY THE CONSTITUTIONAL COURT OF UKRAINE." Baltic Journal of Economic Studies 4, no. 4 (September 2018): 134–39. http://dx.doi.org/10.30525/2256-0742/2018-4-4-134-139.
Abstract:
The aim of the article is to explore the place and role of the Constitutional Court of Ukraine in the mechanism of constitutional cultural rights and freedoms protection within the context of Ukrainian constitutional justice reforming. The subject of research is the protection of constitutional cultural rights and freedoms of citizens by the Constitutional Court of Ukraine. Methodology. Scientific research is based on the use of philosophical, general, and special scientific methods and techniques of scientific cognition. The dialectic method allows examining the phenomenon of protection of constitutional cultural rights and freedoms of citizens by the Constitutional Court of Ukraine within the dynamics of its evolution and interaction with other legal concepts. The systemic method made it possible to present the mechanism of protection of constitutional cultural rights and freedoms of citizens as a combination of interrelated elements. The formal-legal method was used to analyse the regulatory framework of protection of constitutional cultural rights and freedoms of citizens by the Constitutional Court of Ukraine along with relevant decisions of this judicial body. Results obtained upon completion of the research give an opportunity to claim that the protection of constitutional cultural rights and freedoms of citizens by the Constitutional Court of Ukraine may be performed on the basis of both direct and indirect access of persons to the constitutional jurisdiction body through the regulatory compliance assessment (constitutional recourse and initiation of legal action by certain state power bodies and its officials through constitutional claim filing). Practical outcomes. Research provides: examination of doctrinal and applicable aspects of the Constitutional Court of Ukraine activity on the protection of constitutional rights and freedoms of citizens; characteristics of general theoretical essence of constitutional cultural rights and freedoms of citizens with distinguished types; analysis of peculiarities of protection of constitutional cultural rights and freedoms of citizens by the Constitutional Court of Ukraine in the course of its powers exercising. Value/originality. On the basis of a comprehensive study of constitutional doctrine, Ukrainian legislation and implementation practices certain proposals are elaborated regarding the improvement of the effectiveness of the Constitutional Court of Ukraine activity in the area of protection of constitutional cultural rights and freedoms of citizens.
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Ostapovich, Igor Yu, and Andrey V. Nechkin. "Implementation and protection of human rights on the Internet: Problems of ratio and balance." Vestnik of Saint Petersburg University. Law 13, no. 2 (2022): 565–80. http://dx.doi.org/10.21638/spbu14.2022.217.
Abstract:
The Constitution of the Russian Federation enshrines one of the important postulates on the formation of the rule of law and civil society: a person and his rights and freedoms are of the highest value. In the modern period of development of information technologies, mankind entered into active communication relations through the global information and telecommunication network Internet, which in turn sharply raised the issue of the need to ensure effective protection of human and civil rights and freedoms in the process of interaction through the Internet, while maintaining a high level of guarantees for the realization of such rights and freedoms, as required by the fundamental international legal acts. The Russian Federation also did not stand aside from the above processes and was forced to take measures to protect the rights and freedoms of its citizens on the Internet, which, however, often boiled down to the introduction of new prohibitions and restrictions on such rights and freedoms. The authors of this article have made an attempt, taking into account the practice of the European Court of Human Rights and the Constitutional Court of the Russian Federation, to indicate the main directions for improving domestic federal legislation, in order to reflect in it the principle of the need to find a balance between the free implementation and protection of human and civil rights and freedoms in information and telecommunication network Internet. So that the actual problems of the realization of human rights and freedoms, due to the peculiarities of their implementation on the Internet, necessarily require the development of the most effective mechanisms for their protection in the new conditions of implementation, and not a complete rejection of the implementation of such rights and freedoms under the pretext of protecting them.