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

The content and essence of the anti-corruption strategy as a tool to combat corruption in Ukraine

The purpose of the article is to analyze the content and essence of the anti-corruption strategy as a tool for countering corruption crime in Ukraine. Research results. It шs established that anti-corruption strategy should include a number of basic measures to counter crime in the field of anti-corruption activities. In addition, the position that the preparation and authorization of the corresponding document is carried out on the basis of quantitative and qualitative indicators, which should be collected in advance, according to defined criteria and taking into account a certain period of time, is substantiated. Practical implementation. According to the authors, considerable attention should be paid to the practical method of determining the main priorities in the anti-corruption policy of Ukraine and the use of strategic planning as the main tool. Value/originality. It is argued that strategic planning in the state anti-corruption policy and the specific form of its manifestation – adoption of the State anti-corruption strategies – has a significant positive effect on the provision of human and citizen rights and freedoms, effectively and efficiently contributes to the functioning of all public authorities and the development of democracy and the rule of law in Ukraine

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