ADMINISTRATIVE AND LEGAL PRINCIPLES OF ACTIVITIES OF TAX AUTHORITIES IN UKRAINE AND EU MEMBER COUNTRIES: COMPARATIVE LEGAL ANALYSIS

The aim of the article is a comparative legal analysis of the administrative and legal principles of activities of tax authorities in Ukraine and EU member countries, including the consideration of structural subordination and the place of these authorities in the system of executive power in EU member countries, the scope of authority of their officials; search and characterization of foreign experience, which would be acceptable for implementation and use in national conditions. The subject of the study is the administrative and legal principles of the activities of tax authorities in EU member countries. Methodology. The research is based on a direct comparison of features of the structure and coordination of tax authorities in the European Union and Ukraine. The example of the experience of Germany, France, Sweden, and other countries determines the advantages and disadvantages of different operating conditions of the tax authorities. Based on a comparative legal analysis of the provisions of the current legislation of Ukraine, the possibilities and limits of the application of positive foreign experience in this sphere are determined. The results of the study revealed that the experience of EU countries in providing and organizing the activities of tax authorities in most cases is based on the centralization of the system of tax authorities within a certain executive body, and provision of officials of the latter with a wide range of authorities, and active using of information technology in their activities in taxation and tax control. Practical implications. Interrogation of the foreign administrative and legal principles of the activities of the tax authorities indicates that to increase the operating efficiency of the national system of such departments, it is expedient to extend the limits of their administrative influence, as well as improve the activity by introducing the latest information technologies, following the example of Spain, Austria, etc. However, a comparative legal analysis enabled to determine that the current administrative and legal model of organizing the system of tax authorities is better than in the EU countries, since the existing State Fiscal Service of Ukraine is a completely independent agency, which ensures a higher level of objectivity, rationality, and impartiality of its activities. Relevance/originality. A comparative analysis of the administrative and legal principles of the activities of tax authorities in Ukraine and EU member countries is the framework for developing the most promising sectors of national legislation in this sphere

MONETARY ALLOWANCE FOR LAW ENFORCEMENT OFFICIALS TEMPORARILY SERVING ABROAD: FOREIGN EXPERIENCE

The aim of the article is to analyse foreign experience in regulating the monetary allowance for law enforcement officers temporarily serving abroad, distinguish features of setting the rates and types of the monetary allowance for this category of workers in some foreign countries, and ascertain the order of the monetary allowance for police officers, who are temporarily serving outside Ukraine. The subject of the study is the foreign experience of the monetary allowance for law enforcement officers temporarily serving abroad. Methodology. The research is based on a comparison of the monetary allowance of law enforcement officers temporarily serving abroad in Ukraine and in foreign countries. Based on the analysis of the monetary allowance features for this category of law enforcement officers in Germany, France, Spain, the United States, Turkey, and in some other countries, the advantages and disadvantages of different conditions and procedure for the monetary allowance are determined. On the basis of a comparative legal study of certain provisions of Ukrainian legislation, the possibilities and limits of applying positive foreign experience in this area are determined. The results of the study revealed that the international experience of the labour remuneration of law enforcement officers temporarily serving abroad, as a rule, provides for the monetary allowance for employees based on the features of state regulation in this sphere and varies according to the source of funding and the principles for determining the rate of salary and compensatory payments, payments for moving to a new place of service and the quality of life of the state of a temporary service. Practical implications. The positive experience of the monetary allowance for law enforcement officers temporarily serving abroad proves that in order to increase the interest of law enforcement officials, including police officers temporarily serving outside Ukraine, higher legal and social protection of these persons and their family members should be ensured, including gradual approximation of the level of the monetary remuneration for the performance of official duties to the level of similar payments in the states of Central Europe. Relevance/originality. Conducting a comparative analysis of the monetary allowance for law enforcement officials temporarily serving abroad is the basis for developing the most promising directions for the development of domestic legislation in this area

Дослідження механизму формування гідроксиду нікелю при осадженні із нитрату нікеля

Nickel hydroxides are widely used as electrochemically active substances in alkaline batteries and hybrid supercapacitors; they can be used for electrocatalysis, in electrochemical sensors, and as pigments. Knowledge of the formation mechanism of nickel hydroxides is necessary for developing and optimizing targeted synthesis methods. The thermal effects of processes in the formation of nickel hydroxide from nitrate were studied by the calorimetry method. The mechanism of precipitate formation was investigated by the method of simultaneous potentiometric (with a glass universal electrode) and conductometric titration. The nickel content in the samples obtained at the determined NaOH/Ni2+ ratios was investigated by the chemical method of trilonometry after preliminary dissolution. Calorimetric investigations showed that the reaction of nickel nitrate with NaOH was exothermic with ΔНreaction=‒28328.5 J/mol. The exothermic nature of the NaOH dilution process was revealed with ΔНdilution =‒2454 J/mol. According to the results of potentiometric titration, the formation of a basic salt of the NiOHNO3 type was not detected. Analysis of the results of conductometric titration revealed a two-stage chemical mechanism for the formation of nickel hydroxide from nitrate. At the first stage, which had a high rate, due to the liquid-phase reaction of the nickel cation with the hydroxyl anion, a primary precipitate of the composition Ni(OH)1.87(NO3)0.13 was formed. In the second stage, as a result of a slow topochemical reaction of the primary precipitate with hydroxyl anions, nitrate ions were displaced from the precipitate to form nickel hydroxide. These data are confirmed by the analysis of precipitate obtained at NaOH/Ni2+ ratios of 1.87 and 2.2: the Ni content was 52.95 % and 55.63 %, corresponding to the formulas Ni(OH)1.87(NO3)0.13∙0.68H2O and Ni(OH)2∙0.71H2O. This clearly indicated that the primary precipitate was nitrate-doped α-Ni(OH)2 and the final precipitate corresponded to the α-modification of nickel hydroxideГідроксиди нікелю широко використовується як електрохімічно активні речовини в лужних акумуляторах, гібридних суперконденсаторах, для електрокаталізу, в електрохімічних сенсорах, а також як пігменти. Для розробки та оптимізації методів цілеспрямованого синтезу необхідні знання механізму утворення гідроксидів нікелю. Теплові ефекти процесів при формуванні гідроксиду нікелю із нітрату вивчено методом калориметрії. Механізм формування осаду досліджено методом одночаного потенціометричного (зі скляним універсальним електродом) та кондуктометричного титрування. Вміст нікелю в зразках, отриманих при визначених співвідношеннях NaOH/Ni2+, досліджено хімічним методом трилономерії після попередньо розчинення. Калориметричними дослідженнями показано, що реакція нітрату нікелю з NaOH є екзотермічною із ΔНреакц=‒28328,5 Дж/моль. Виявлено екзотермічний характер процесу розбавлення NaOH із ΔНрозбавл=‒2454 Дж/моль. За результатами потенціометричного титрування не виявлено утворення основної солі типу NiOHNO3. Аналіз результатів кондуктометричного титрування дозволив встановити двоступеневий хімічний механізм формування гідроксиду нікелю із нітрату. На першому ступені, який має високу швидкість, за рахунок рідкофазної реакції катіона нікелю із гідроксил аніоном формується первинний осад складу Ni(OH)1.87(NO3)0,13. На другому ступені в результаті повільної топохімічної реакції первинного осаду із гідроксил-аніонами відбувається витіснення нітрат-іонів із осаду із формуванням гідроксиду нікелю. Ці дані підтверджені аналізом осадів, отриманих при співвідношеннях NaOH/Ni2+ 1,87 та 2,2: вміст Ni дорівнює 52,95 % та 55,63 % та відповідає формулам Ni(OH)1.87(NO3)0,13∙0,68H2O та Ni(OH)2∙0,71H2O. Це чітко вказує на те, що первинний осад є нітрат-допованим α-Ni(OH)2, а кінцевий осадок відповідає α-модифікації гідроксиду нікел