Irpin legal chronicles

INCREASED TAX PRESSURE DURING MARTIAL LAW

M. F. Anisimova — 2025-08-17

The article examines the current tax policy of Ukraine, its compliance with the modern needs of a state exhausted by a long, resource-unequal war against an aggressor who intends to destroy it. The proposals aimed at developing effective mechanisms for an operational solution to the current situation are analyzed, and the presence of significant differences in approaches to finding possible algorithms for resolving urgent financial issues between representatives of the authorities, business circles and civil society is noted. The validity of the arguments for the introduction of the next tax changes designed to cover the financing of the state's needs for arming the Armed Forces of Ukraine and ensuring security is considered and assessed. The need to avoid distortions in determining priorities in the distribution of the tax burden between different groups of taxpayers is emphasized, as one of the risk factors for destabilizing economic development and losing public understanding, which is unacceptable in a situation of ongoing martial law. The emphasis is on the fact that tax policy, aimed at adjusting fiscal processes that unfold between various subjects of tax relations, should work as a mechanism reliably adjusted to specific operating conditions. Specific proposals are made regarding the main vectors of tax policy transformation with an emphasis on redistributing the tax burden to wealthy segments of the population by introducing its progressive scale and other financial, and not only, instruments for obtaining growing budget revenues and stabilizing the resource and financial state of the Armed Forces of Ukraine and the military-industrial complex of Ukraine as a whole, which work for its security. The need for future thorough planned project work on reforming the Ukrainian tax system is emphasized and attention is drawn to the inadmissibility of errors in determining priorities for distributing the financial burden between different groups of taxpayers.

PROTECTION OF ENVIRONMENTAL RIGHTS OF UKRAINIAN CITIZENS IN WARTIME CONDITIONS

V. I. Bak — 2025-08-17

The article examines the legal aspects of the mechanism for realizing everyone's right to a clean and safe environment for life and health in Ukraine under conditions of military aggression. Based on the analysis of the norms of the current legislation of Ukraine, the main restrictions on access to environmental information under martial law conditions, as well as information security measures introduced under martial law conditions, were determined. It was determined that despite the war in Ukraine and its devastating consequences, the protection of human environmental rights must be ensured. Moreover, precisely in the conditions of war, high-quality and operational access to public environmental information is a necessary condition for ensuring the proper functioning of state and public institutions and the natural environment, since normal life, safety and health of people depend on it.

At present, given access for citizens within the entire territory of our state, given the full-scale military invasion, it is impossible to guarantee and ensure it to the full extent, as it was the case in peacetime. The military aggression provoked a whole series of temporary restrictions and measures of information security, which are due to the conditions of the martial law, and regarding free access to environmental information in particular. But, despite all the restrictions, even in the conditions of the war, mechanisms for ensuring access to environmental information continue to be developed and improved in the environmental legislation of Ukraine.

The main developments in the legislation in the conditions of military aggression relate to the improvement of such areas as waste management, the creation and functioning of the national register of emissions, amendments to the environmental protection legislation of Ukraine regarding the state system of environmental monitoring and information support for management in the field of the environment.

FEATURES OF THE LEGAL REGULATION OF BUDGET FORMATION FOR THE SECURITY AND DEFENSE SECTOR UNDER MARTIAL LAW

O. O. Boyko-Slobozhan — 2025-08-17

During the period of martial law, effective financing of the defense sector plays a key role in ensuring national security and state stability. However, the current system of legal regulation of the budget process faces numerous challenges, such as excessive bureaucratization, insufficient efficiency in fund allocation, and high corruption risks. Existing legal norms, primarily designed for peacetime, prove to be ineffective in wartime conditions, complicating the provision of necessary resources to the Armed Forces of Ukraine.

The aim of this study is to examine the specifics of legal regulation of the budget process in the security and defense sector during martial law, assess the effectiveness of the current regulatory framework, and develop proposals for its improvement to ensure financial stability and prompt response to emerging challenges.

The study employed the following methods: analysis and synthesis of legal acts regulating the budget process in the defense sector; comparative analysis of international experience in defense financing; and a systematic approach to identifying key problems and developing recommendations for optimizing legal regulation.

The analysis revealed that the existing system of defense sector financing has several critical shortcomings that reduce its effectiveness. In particular, complex bureaucratic procedures slow down the allocation of funds, negatively affecting the supply of material and technical resources to the Armed Forces of Ukraine. The high level of expenditure secrecy limits public oversight, creating conditions for potential abuses. At the same time, international experience indicates that digitalization of the budget process, the introduction of mechanisms for the rapid redistribution of funds, and the strengthening of anti-corruption measures can significantly improve the efficiency of budget resource utilization.

To enhance the effectiveness of the budget process in the defense sector, it is necessary to introduce mechanisms for the rapid redistribution of funds by establishing special rapid response funds, which will allow for the immediate allocation of financial resources to the most urgent defense needs. Additionally, expanding digitalization and automation of the budget process will facilitate the faster allocation of financial resources and increase oversight of their use. Ensuring transparency in defense procurement through the introduction of a differentiated approach to expenditure secrecy is also crucial, as it will minimize corruption risks.

Overall, the modernization of the budget process, taking into account speed, flexibility, and transparency, will significantly improve the efficiency of defense sector financing, which is a crucial factor in strengthening Ukraine's defense capability.

CONDITIONS OF APPLICATION OF ADMINISTRATIVE SEIZURE OF TAXPAYER'S PROPERTY AND ITS CHARACTERISTICS

O. P. Melnyk — 2025-08-17

The article emphasizes that improper fulfillment of a taxpayer's obligation by the latter leads to the application of coercive measures aimed not only at ensuring the fulfillment of such obligation, but also at compensation for the debt. Administrative seizure of property is an exceptional way to ensure that a taxpayer fulfills its obligations under the law. The article reveals the concept of administrative seizure as a legal instrument aimed at ensuring the fulfillment of tax obligations, its importance in the field of tax law and its provision for tax collection. The author outlines the main approaches to determining its substantive meaning in theoretical and practical terms. The author examines the basic principles, principles and peculiarities of administrative arrest by authorized entities. The author indicates the fundamental provisions regarding the functioning of a special measure in the context of impossibility of applying other measures to fulfill a tax obligation.

The author establishes the essence of the concept of administrative seizure as an exceptional way to ensure that a taxpayer fulfills its obligations under the law, the essence of which is to make a decision by an authorized person to impose restrictions on the right to use and dispose of certain property of such a taxpayer, with a view to fulfilling an overdue or tax obligation and other reasons established by law. Attention is drawn to the main grounds for applying administrative arrest.

The author draws attention to the obligation of the court to verify the legality of the decision made by the controlling authority within the time limits clearly established by law.

The author reveals the essence of the main restriction that a taxpayer faces in connection with the administrative seizure of his/her property, namely, the need to obtain a permit from a controlling authority before performing any transactions with property, which is regulated by the relevant decision of such authority exclusively in an official written form.

STANDARDS FOR RESTRICTIONS ON INFORMATION RIGHTS: INTERNATIONAL AND NATIONAL DIMENSION

N. P. Kapitanenko — 2025-08-17

The article examines the standards for restricting information rights, in particular in martial law, in the international and national dimensions. Theoretical conclusions are drawn and proposals for promising legislation on the topic of the study are considered. It is emphasized that the rapid development of information and communication technologies and their implementation contributed to the emergence, formation and development of the institution of information rights. The introduction of the martial law legal regime in Ukraine has actualized the issue of ensuring the implementation and restriction of information rights. It is determined that the establishment of unified rules (standards) for restricting information rights from the standpoint of the rule of law based on the analysis of the norms of international acts and acts of national legislation and the practice of their application, as guidelines in finding a balance between public and private interest, is important for Ukrainian society, especially in martial law. Based on the analysis of international and national legal acts, guidelines are established, the implementation of which allows for the restriction of information rights in martial law, namely: the presence of an appropriate law; indication of the term of restriction of rights; proportionality, legal certainty, controllability; establishing the purpose of the restriction of rights; justification of the application of the restriction of rights as the only necessary permissible way to achieve the goal; democratic methods of introducing restrictions; mandatory informing international organizations and society about the reasons and terms of the restriction of information rights. It is argued that the set of these requirements can be considered standards, universal rules for introducing restrictions on information rights in democratic states, the specification of which at the national level should take place in special laws. In the process of research, certain problems were identified regarding the specified topic that need to be resolved. It is necessary to continue working on the elaboration and harmonization of concepts used to regulate human rights, in particular restrictions on information rights. The absence of legal terminology defined by law leads to a variety of interpretations of legal norms and prevents achieving the desired result. It is noted that it is important to pay attention to the level of legal technique, which is an indicator of the professional skills of a lawyer. Inconsistency of legal norms, their competition, the presence of value judgments, and half-heartedness make the norm of law weak, generate disrespect for the law, and form imperfect, inconsistent, and contradictory legislation. The presence of legal certainty in laws regarding the content and scope of restrictions on information rights prevents violations of human rights. It has been established that failure to resolve these issues poses risks of weakening democratic institutions of civil society on freedom of thought and speech, restricting access to objective information on current issues, and introducing elements of censorship. Legislation should contain guarantees for the implementation of limited information rights in order to prevent encroachments on the essence of rights or their abolition. It is important to maintain a balance of public and private interest, which will contribute to the harmonization of relations between public authorities and the individual.

INTERNATIONAL EXCHANGE OF INFORMATION FOR TAX PURPOSES: GLOBAL PRACTICE AND DEVELOPMENT TRENDS

D. О. Syrko — 2025-08-17

The article considers the global practice and trends in the development of international information exchange for tax purposes within the framework of the BEPS project, since the results of such an analysis can be useful for improving the efficiency of the domestic system for supporting the exchange of tax information. In September 2024, the State Tax Service of Ukraine carried out the first international automatic exchange of information on financial accounts with other states according to the international reporting standard. It is shown that the international system for the exchange of tax information is based on the Joint Data Transfer System, which allows for the quick and secure transfer of large amounts of information between tax authorities, in particular, on financial accounts, investments, income, etc. An example of the implementation of this system into the general tax compliance system is given and a conclusion is drawn about the need to develop such an integrated system for analyzing tax data in Ukraine. The trend of a significant reduction in the volume of undeclared household assets in offshore jurisdictions is shown, which is due to the beginning of the practice of automatic exchange of information in 2017. The prospects for the development of the practice of international exchange of tax information lie not only in expanding the list of countries involved in international legal cooperation of states in the field of taxation, but also in the further digitalization of the exchange process, in particular, the development of data processing technologies, automation of control and verification work of tax authorities, expansion of information categories, etc. The conclusion is made about the need to implement the best global practice of exchange of tax information into the domestic tax administration system.

MANDATORY PRE-TRIAL PROCEDURE FOR THE RESOLUTION OF TAX DISPUTES: PROSPECTS OF IMPLEMENTATION IN UKRAINE

O. F. Sytnykov — 2025-08-17

An important guarantee of the protection of the rights, freedoms and interests of any person against the arbitrariness of administrative bodies is the possibility of a pre-trial procedure for challenging the decisions, actions and inaction of subjects of authority, including in the field of tax relations.

The article provides an analysis of the current state of the pre-trial procedure for appealing decisions, actions or inaction of subjects of authority and summarizes such types of pre-trial resolution of public legal disputes as out-of-court and administrative. Forms of protection of the subjective rights of participants in public-law relations, which are divided into two main forms according to their material and legal characteristics: pre-trial and judicial. The division of the pre-trial form of protection of one's rights on procedural and legal grounds into administrative (pre-trial) and extra-judicial dispute resolution/settlement procedures and demarcation of the interpretation of the specified terms at the conceptual level made it possible to determine the procedural mechanisms for the practical application of both types of settlement.

Based on the analysis of scientific positions, the current state of pre-trial resolution of tax disputes, as well as relevant foreign experience, the perspective of the administrative form of resolution of tax disputes in Ukraine, which can fully become an alternative to court proceedings, has been proven. It was analyzed due to which factors it is possible to increase the effectiveness of already existing means of resolving tax disputes and introduce new forms of their resolution. It has been proven that further improvement of the procedures for pre-trial settlement and dispute resolution will increase the popularity of pre-trial proceedings (including through mediation), increase trust in administrative bodies, bring to the appropriate level of effectiveness of dispute proceedings, which in turn will provide opportunities for the transition to the legislative level of implementation already mandatory pre-trial resolution of tax disputes.

ENFORCEMENT OF FINANCIAL AND LEGAL LIABILITY FOR TAX VIOLATIONS AT THE PRESENT STAGE

A. V. Tsymbaliuk — 2025-08-17

Financial and legal liability for tax offenses is an important institution within the legal system that directly impacts economic stability and the effective functioning of the state. In light of contemporary global challenges and transformations in tax systems, ensuring the proper fulfillment of tax obligations by economic entities has become a key issue for safeguarding economic security and maintaining the stable functioning of the state’s financial system. The relevance of studying financial and legal liability for tax offenses stems from the need to improve enforcement mechanisms and minimize tax risks that negatively affect state budgets and economic development.

Tax offenses encompass a wide range of illegal actions, from underpayment of taxes and fees to deliberate tax evasion through the use of schemes and legal loopholes. Such activities pose a serious threat to the financial stability of the state, as they result in significant losses in budget revenues. These losses, in turn, reduce the state's ability to finance social programs, infrastructure projects, healthcare, education, and other key areas of public life.

PECULIARITIES OF REGULATORY AND LEGAL SUPPORT OF THE FINANCIAL AND LEGAL STATUS OF POLITICAL PARTIES IN UKRAINE

О. О. Sharandin — 2025-08-17

Introduction. Political parties in Ukraine are parties to legal relations. According to the Law of Ukraine ‘On Political Parties in Ukraine’, the latter are legal entities. Today, the doctrine of law examines the sociological and legal, constitutional and legal, financial and legal and other statuses of political parties, but the financial and legal status of political parties is not sufficiently studied. The need to study the financial and legal status of political parties is due to the peculiarities of the legal nature of political parties as subjects of legal relations, and the specifics of participation of these subjects in financial legal relations. With this in mind, it is relevant to study the specifics of the regulatory and legal framework for the financial and legal status of political parties in Ukraine.

Purpose. The purpose of the article is to analyse the peculiarities of the regulatory and legal framework for the financial and legal status of political parties in Ukraine.

Methods. To achieve this goal, an integrated approach is applied, which determines the use of general scientific and special scientific research methods. In particular, the functional method was used to determine the functions of the entities that provide funding for political parties. The formal legal method was used to analyse the provisions of legal acts regulating the financial and legal status of political parties. The systemic and structural method was used to identify the main features of legal regulation of the financial and legal status of political parties. The methods of analysis, synthesis, induction, deduction and analogy were also used to formulate conclusions and proposals.

Results. The article examines the main features of the regulatory and legal framework for the financial and legal status of political parties. The basic principles of financing of political parties are considered. The peculiarities of allocation of state funding for political parties are analysed. The main legal acts regulating the legal status of political parties are considered. The author draws conclusions about the peculiarities of the financial and legal status of political parties.

Conclusion. It is concluded that in the current conditions of development of the rule of law and democratic society, the regulatory and legal framework for the financial and legal status of political parties in Ukraine is of particular importance, since the effective functioning of political parties largely depends on transparent, clear and fair regulation of their financing. The main challenge in this area is to strike a balance between the freedom of political activity, the principles of financial transparency and the prevention of corruption. The legal framework in Ukraine includes a number of important provisions on the sources of funding for political parties, control over their financial activities and public funding mechanisms. However, the analysis of the current legislation has revealed a number of gaps and contradictions that need to be improved. The introduction of more effective control mechanisms, increased liability for violations of the funding rules and increased transparency of political party reporting are key areas for improving the financial and legal regulation. The peculiarities of the regulatory and legal framework for the financial and legal status of political parties in Ukraine are as follows: 1) establishment of the status of a non-profit organisation for political parties at the legislative level; 2) assignment to parties of the right to material and financial resources, determining the sources and forms of political financing; 3) income or property of a political party cannot be distributed among its founders or members; 4) the State guarantees political parties the right to own property and funds for the statutory activities, but at the same time restricts the possibility to carry out economic activities due to the lack of clearly defined forms of such activities in the legislation.

METHODS OF FORGING FORENSIC DOCUMENTS AND THEIR DETECTION

O. М. Dudnyk — 2025-08-17

The article highlights the importance of a comprehensive and systematic study of methods of document falsification in forensics, taking into account their diversity and evolution, as well as the pivotal role of offenders who continuously improve their forgery skills. Combining traditional examination methods (such as handwriting analysis, technical, and physicochemical approaches) with modern digital technologies significantly enhances the effectiveness of countering the use of fake documents in legal practice. The article thoroughly analyzes the role of specialized equipment, qualified forensic specialists, and advanced information-analytical systems, which are critically important for the timely detection and identification of forged documents.

Special attention is paid to the need to consider rapid transformations in the field of high technologies and digitalization, which provide offenders with new tools for forgery. Issues related to modifying electronic documents, including editing PDF files, forging electronic digital signatures, and manipulating metadata, are discussed. It is noted that to counter such threats, it is necessary to implement modern technical solutions, conduct regular training for experts, and improve the regulatory framework governing the circulation and protection of electronic documents.

The authors emphasize that measures to detect document falsifications must be comprehensive. They should include strengthening legislative guarantees, improving organizational mechanisms within state and private institutions, and fostering international cooperation for the exchange of experience and best practices. The conclusion is drawn that progress in the methodological framework of forensic examination, considering modern challenges of the digital era, and harmonizing legislative approaches are key to forming an effective system for protecting the rights of citizens and the financial interests of the state.

DEFINITION AND NORMATIVE CONSOLIDATION OF THE QUALITY OF INTEGRITY IN THE ACTIVITIES OF EXPERT JUSTICE PROVISION

V. V. Topchiy — 2025-08-17

The article examines the nature of expert integrity professionalism, considers the issues related to the definition of the concept of integrity and its definition. The main attention is paid to the study of the principles of work of experts within the framework of integrity in their professional activities.

The author highlights the areas of ensuring professional integrity of expert activity, namely, the emphasis is placed on morally correct behavior and commitment to professional values.

The article is devoted to the study of a thorough analysis of the definition and statutory consolidation of the quality of integrity in the activities of expert support of justice in general, a comprehensive analysis of the phenomenon of integrity based on legal and scientific sources, disclosure of its socio-legal nature, essential features, and also its importance in the process of expert activity. The article draws attention to the fact that compliance with the rules and fundamentals of ethics is a fundamental element that ensures the integrity and reliability of expert activity. Since experts always work with important evidence that will be relevant in a particular activity, their adherence to ethical principles is crucial for maintaining public trust, ensuring effective and fair justice and generally complying with legal standards. This area includes various ethical considerations that affect the conduct, methodology, and reporting of forensic science work.

The article emphasizes that the definition of the qualities that should be attributed to integrity should include: honesty and objectivity; competence and training; confidentiality; accuracy and reliability; avoidance of conflicts of interest; compliance with legal and professional standards; accountability and transparency.

Based on the study, the author provides a separate author's definition of expert integrity, namely, expert integrity is a necessary moral and ethical component of an expert's activity which determines the boundary and manner of his/her behavior based on a set of ethical principles and enshrined legislative rules which should be followed by experts during expert activities in order to ensure confidence in the results of an expert examination and the expert opinion obtained.

TOPICAL ISSUES OF COUNTERACTING CYBERCRIME IN UKRAINE

H. V. Didkivska — 2025-08-17

The beginning of the twenty-first century was characterized by the active development of computer technology. Computer technology plays an important role both in the everyday life of each of us and in the activities of the whole state. It is noted that rapid computerization has led to the emergence of new social relations – relations on the Internet (cyberspace). Cyberspace, in turn, has, in addition to the positive, a number of negative, criminal law characteristics, such as copyright infringement, spread of computer viruses, interference with the operation of information carriers, illegal use of information, and many other traditional and other types of criminal offenses which have been called cybercrime. The author emphasizes that cybercrime is a major problem of our time. The article examines the issues of cybercrime which have developed significantly and have caused serious concern among law enforcement and human rights agencies of many countries.

The article examines the issues of systematic growth of the number of information crimes and the dynamics of their spread. In addition, the systematic spread of virus programs, facts of unauthorized access to cyberspace information resources, and the unlawful theft of important information from databases which are not in the public domain are causing more and more negative consequences and pose a danger to society.

It is noted that one of the threats to national security in the information sphere, according to Article 7 of the Law of Ukraine “On the Fundamentals of National Security of Ukraine”, is computer crime and computer terrorism, and the Constitution of Ukraine calls ensuring information security the business of the entire Ukrainian people. In recent years, domestic law enforcement agencies have significantly strengthened their efforts to combat cybercrime. A separate Department for Combating Cybercrime within the structure of the Ministry of Internal Affairs of Ukraine, the Department for Counterintelligence Protection of the State's Interests in the Field of Information Security of the Security Service of Ukraine, and information security structures within ministries and other executive authorities have been established.

CORRUPTION CRIMINAL OFFENSES IN THE REAL ESTATE SECTOR

D. V. Zima — 2025-08-17

This article sets out the aim of investigating the need to improve criminal legislation regarding the introduction of criminal liability for corruption offenses in the real estate sector. It also examines the provisions of the current criminal legislation regarding the legal problem by which the legislator actually equated a corruption minor crime to an intentional serious crime or a negligent especially serious crime, thereby violating the legislative paradigm. It is noted that such an approach somewhat complicates the possibility of improving criminal legislation regarding the introduction of criminal liability for corruption offenses in the real estate sector.

The results of the study of judicial practice on the imposition of punishment for corruption offenses are analyzed, which give grounds to argue that for such acts the court mostly imposes a fine, much less often - imprisonment for a certain period with its actual serving. As an additional punishment, deprivation of the right to hold certain positions (related to the provision of public services; in law enforcement agencies; in local government bodies; in institutions, organizations, enterprises regardless of the form of ownership and organizational and legal form; related to the performance of administrative, economic and organizational-managerial functions; leadership positions in military formations of the Armed Forces of Ukraine, etc.) and confiscation of property are used. A plea agreement is often concluded.Despite the insignificant amounts of illicit gain in some cases, courts do not close criminal proceedings due to their insignificance.

It is noted that the legislator has not defined clear signs of delimitation of corruption criminal offenses, and the list of those that exist is limited. Although, approving at the legislative level a list of specific criminal offenses as corruption significantly simplifies the activities of law enforcement agencies in carrying out criminal proceedings.

CRIMINOLOGICAL CHARACTERISTICS OF ORGANIZED CRIMINAL GROUPS

V. P. Liubavina — 2025-08-17

The article analyzes the criminological features of the leaders of organized criminal groups specializing in various types of criminal activity; their typology is considered.

The criminological features of the personality of rank-and-file and other members of organized criminal groups, depending on their role and type of criminal activity, are clarified, and their classification is given.

The factors contributing to the criminal behavior of members of organized criminal groups have been determined. Attention is also paid to the main features of organized crime and its current state.

The structure of organized criminal groups was revealed; regularities and unfavorable trends were revealed, as well as the main directions of activity of organized criminal groups in Ukraine.

The article proposes measures of preventive influence on the participants of organized criminal groups.

Also, considerable attention is paid to the fact that the public danger of a participant in organized criminal activity lies in the fact that he is part of an organized crime system, and members of organized criminal groups represent a special, increased public danger in such associations. It has been analyzed that organized crime is a relatively independent form of crime that has a high level of social danger, represents a coherent and sustainable system of criminal activity of organized criminal groups, consisting of a set of crimes committed by organized criminal groups and (or) criminal communities (criminal organizations). , and persons who committed them in a certain territory in a certain period of time, which is manifested in the ability to reproduce and in systematic criminal activity, which is provided with its means of protection against social control and corruption ties with representatives of state power, local self-government and is carried out in all spheres of society, guaranteeing financial profit, including from the legalization of criminal income.

CATEGORICAL AND CONCEPTUAL INTERPRETATIONS OF CRIMINAL LEGAL PROTECTION OF FOREIGN ECONOMIC ACTIVITY

D. I. Lopashchuk — 2025-08-17

The article deals with the issues related to the interpretation of certain terms which are most often used in the course of studying the problems of criminal legal protection of foreign economic activity (FEA). In particular, the author elucidates the etymology of the terms “categorical”, “conceptual”, “interpretation”, “protection”, “globalization”, “foreign economic activity”, etc., and also attempts to clarify the historical emergence and development of some of them.

The author traces the historical origins of the concepts of “globalization” and “foreign economic activity” and the dissemination of such negative phenomena as “white-collar” and transnational crime in Ukraine and across the world, which are the highest level of criminal evolution.

The article also reveals that due to the increase in the scale of foreign economic activity, the number of criminal proceedings committed in the field of foreign economic activity has significantly increased. Among them is “commodity smuggling”, which contributes to the active development of illicit trafficking in drugs, weapons, counterfeit currency, illegal movement of strategically important goods, historical and cultural values, valuable forest species, etc., across the customs border of Ukraine.

The original author's understanding of the concept of “categorical and conceptual interpretations of criminal legal protection of foreign economic activity” is presented.

UNIVERSAL THEORETICAL UNDERSTANDING OF CORRUPTION AND ITS PRACTICAL REFLECTION IN FOREIGN COUNTRIES

M. G. Maksimentsev — 2025-08-17

In the article, the author interprets the criminological and general scientific understanding and research of corruption, which is highlighted around the functioning of social institutions, public service and private interest, which generate negative social deviant behavior, abuse of entrusted powers, and summarizes corruption challenges and ways to counteract this criminal phenomenon.

The author sets the goal of carrying out three analytical steps, namely to investigate the theoretical origin of the phenomenon of corruption and its generally accepted universal legal characteristics, to determine the sources and reasons for its existence and, based on its practical manifestations in foreign countries, to carry out an analysis of the internal factors of this criminal phenomenon to elaborate mechanisms to extinguish it. Today's interest in corruption grew when American and British researchers of political economy tried to thoroughly study corruption in the 60s of the last century. Soon, anthropologists and many American innovators-political scientists joined the fight. As corruption has become increasingly widespread around the world over the past twenty to thirty years, a number of disciplines that study it have moved beyond the realms of economics and law.

Concealing the real drivers and causes of the behavior of corrupt officials, as those who hold positions of responsibility are often governed by a fundamental document, such as a country’s constitution, and by clearly defined responsibilities. There are many types of delegated power relevant to our understanding of corruption, including the power of those who work in the private sector. Those who hold public positions entrusted with power are often governed by a fundamental document, such as a country’s constitution, and by clearly defined responsibilities.

The article argues that kleptocratic leaders in power privatize public assets and the state treasury, capturing the state, because they benefit from the intersection of public and private interests. Just as the distinction between the public and private sectors has become blurred, so too are the differences between public and private sector corruption gradually disappearing. The corrupt seizure of state power and kleptocracy seek to maximize their influence and, at the same time, preserve the ability to steal from the state.

Although there is no "universal" recipe for combating and preventing corruption, it can be concluded that in order to truly develop an effective mechanism for preventing and combating corruption, experts must also look deeper into the underlying conditions that allowed corruption to occur. Understanding this context is crucial for developing a workable and realistic solution that prevents similar problems from recurring and disables the reproduction of corruption crimes in the future.

SOCIAL AND LEGAL CONDITIONALITY OF CRIMINALIZATION OF CERTAIN ACTS COMMITTED IN THE FIELD OF FOREIGN ECONOMIC ACTIVITY

I. O. Severyn — 2025-08-17

This article deals with the issues of social and legal determinants of criminalization of acts in the field of foreign economic activity.

It is established that the need to introduce criminal liability for acts committed in the field of foreign economic activity was balanced, relevant, and justified. This necessity was an outcome of many years of practice and a response to the challenges of today. After all, the social risks of such acts generate extremely negative consequences for both the national security of the state and society as a whole.

The article examines the main aspects of the social and legal conditionality of criminalization of acts in the field of foreign economic activity. As a result, the author identifies the main elements of such conditionality and the social and economic consequences of such acts.

The author concludes that there is an objective urgent need for a legislative classification of acts committed in the field of foreign economic activity and identifies the types of criminal offenses that, in the author's opinion, are related to foreign economic activity.

THE JURISDICTION OF THE ECCLESIASTICAL COURT IN WESTERN EUROPE IN THE MIDDLE AGES

D. O. Savchenko — 2025-08-17

The article is devoted to defining the scope and features of personal, territorial and subject-matter jurisdiction of Western European ecclesiastical proceedings in the Middle Ages. The jurisdiction of the ecclesiastical court of certain social groups and certain categories of civil and criminal cases according to the prescriptions of canon law, the decrees of church councils and papal decretals is analyzed. It was established that cases concerning faith and morals, as well as all cases concerning persons under church jurisdiction, were subject to the jurisdiction of a purely ecclesiastical court. It is noted that church land ownership was the basis of the economic, political, and judicial power of medieval church prelates and institutions in Western Europe. The population living on church lands was subject to the church court. The author draws attention to the fact that church jurisdiction had different boundaries and forms according to the status of persons and categories of cases: in some cases, church judges acted as representatives of the spiritual authority of the Christian church (protecting public morality and spirituality), in others – as secular lords and landowners with the right of secular court over their subordinates. It has been determined that the personal jurisdiction of the church court in the West was much broader than in Byzantium. Christianity has significantly influenced all spheres of civil legal relations without exception, but this influence has been especially obvious and most significant in family and marital relations. It was concluded that the ecclesiastical court was competent to deal with: 1) all persons of the clergy in all disputed cases among themselves; 2) the entire population (both clergy and lay) in a clearly defined list of cases; 3) certain social strata of the lay population in all cases. The most important category of cases brought before the church court were cases of termination of marriage and declaration of marriage invalid.

SCIENTIFIC SCHOOL "INTELLECT" PROFESSOR IVAN BOGATYRYOV ON THE PATH OF TRANSFORMING THE CRIMINAL-EXECUTIVE SYSTEM OF UKRAINE INTO A PENITENTIARY SYSTEM

A. E. Shevchenko — 2025-08-17

The article is devoted to the role of the scientific school "Intellect" of Professor Ivan Bogatyryov in the field of penitentiary law on the path of transforming the penal-executive system of Ukraine into a penitentiary system. The vision of the concept of fundamental ways of creating this school is proposed and substantiated. The scientific support for the transformation of the penal-executive system of Ukraine into a penitentiary system is determined under the leadership of the head of the scientific school "Intellect" Professor
I. G. Bogatyryov, including: development of new models, concepts of transforming the penal-executive system of Ukraine into a penitentiary system; improvement of national legislation in the field of protecting the rights and freedoms of convicts in places of deprivation of liberty; training, retraining of personnel of bodies and institutions for the execution of sentences and probation; introduction of European standards for convicts and prisoners in places of imprisonment; development of a doctrinal model of social correction of convicts in places of imprisonment of the State Committee for.

IMPLEMENTATION OF INTERNATIONAL LAW NORMS ON THE REGULATION OF ELECTRONIC COMMERCE

N. M. Binyuk — 2025-08-17

The article analyzes the process of e-commerce development and its adaptation to Ukrainian legislation.

E-commerce in Ukraine is actively developing, but requires improvement of legislation to comply with European standards. The article explores the concept of e-commerce in the Ukrainian legal field, identifies problems of regulating online sales and consumer distrust. Existing scientific works are analyzed and the relevance of the topic is substantiated. The definition of e-commerce, the need to harmonize legislation with the EU and specific steps for this are considered. The rights and obligations of sellers and buyers, the features of electronic contracts and personal data protection are described in detail. Key development challenges (technical barriers, cybersecurity, law enforcement) and prospects (growing popularity, increasing trust, improving legislation) are identified. The conclusions emphasize the importance of solving existing problems for the further successful development of e-commerce in Ukraine.

The importance of implementing the European model of institutional regulation in connection with the signing of the Association Agreement with the EU is emphasized. A list of specific steps necessary to harmonize national legislation with EU law in the field of e-commerce is provided, including expanding information for consumers, regulating online marketplaces, combating unfair practices, regulating digital content, prohibiting geo-blocking, eliminating excessive fees, strengthening market surveillance, introducing alternative dispute resolution methods, simplifying taxation and customs clearance, ensuring transparent delivery, and increasing competition.

The conclusions of the article emphasize that e-commerce is a new and promising area in Ukraine that requires further improvement of the regulatory framework, especially in the context of European integration. The importance of implementing clear rules for all market participants, ensuring transparency, protecting consumer rights, and improving infrastructure is emphasized. The author concludes that for the successful development of e-commerce, it is necessary to solve a number of problems related to legal regulation, technical infrastructure, and consumer trust.

THE PROBLEM OF LEGAL RESPONSIBILITY FOR THE HARMFUL CONSEQUENCES OF USING ARTIFICIAL INTELLIGENCE SYSTEMS

S. G. Denysiuk — 2025-08-17

The article explores the issue of legal responsibility for damage caused by the use of artificial intelligence (AI) systems. It discusses the phenomenon of the „responsibility gap“ and its impact on legal regulation. The article analyzes conceptual approaches to determining the subject of responsibility in the context of autonomous AI functioning and the specifics of its learning process.

The challenges of law enforcement arising from the probabilistic nature of AIʼs operation, its ability to self-learn, and the „black box“ problem are examined. Special attention is given
to the issue of AI hallucination, when the system generates false or non-existent data, complicating the establishment of causal relationships and identifying the responsible party.

The article examines three main forms of „responsibility gap“: true gap, apparent gap, and the „dilution of responsibility“ caused by multi-level interactions of different subjects. Possible legal mechanisms for addressing these issues are analyzed, including the introduction of special responsibility regimes for AI developers, owners, and users.

The international experience of regulating AI is also discussed, with a focus on the provisions of the new European AI Act, which establishes a risk-based approach to responsibility. The conclusion is made about the need to adapt existing legal concepts and develop new regulatory models capable of accounting for the characteristics of autonomous systems.

IMPLEMENTATION OF EUROPEAN STANDARDS IN THE LEGAL FIELD OF UKRAINE: LEGISLATIVE ADAPTATION, SECTORAL REFORMS AND CHALLENGES OF EU INTEGRATION

Y. F. Fokin — 2025-08-17

The article examines the process of implementing European standards into the legal system of Ukraine, in particular legislative adaptation, sectoral reforms and challenges of EU integration. Despite the ongoing military aggression, Ukraine demonstrates resilience and determination in approaching membership in the European Union. The key stages of European integration are analyzed, including the adoption of the negotiating framework and the start of official accession negotiations in June 2024.

Particular attention is paid to judicial reform, including the renewal of the High Council of Justice, the selection of judges of the Constitutional Court and the need to improve judicial integrity mechanisms. The reform of the law enforcement sector and the modernization of legal education are considered. The progress and problems of implementing anti-corruption policy are highlighted, in particular the implementation of the State Anti-Corruption Program for 2023–2025.

The conclusions emphasize Ukraine’s significant progress in sectoral integration and access to the EU internal market, and also outline key challenges: judicial reform, ensuring the rule of law and fighting corruption. The importance of effective coordination, resource provision and political will for Ukraine’s further approximation to the European legal space is emphasized.

FEATURES OF PRIVATE LEGAL REGULATION OF RELATIONS IN THE SPHERE OF PROVISION OF MEDICAL SERVICES

V. S. Diachenko — 2025-08-17

The article analyzes the legal nature of medical care contracts, establishes that such contracts have both common – typical features, and differences (specificity) depending on the subject of the contract and its essential conditions.

The attention is focused on the fact that the civil legislation of Ukraine defines only general provisions on the contract, but does not take into account the specifics of medical-legal relations, since the general provisions of the contract for the provision of services, defined in Articles 901–907 of the Civil Code of Ukraine, apply to this category of contracts.

It is proven that taking into account the specifics of contracts (typical features and differences) contributes to the correct choice of the type of contract, ensures its compliance with the content of the subject of regulation.

The specifics of the subject of the contract for the provision of medical services are determined, which includes the mandatory safety of the medical service for the patient, which the performer must ensure in the process of its provision, and increased requirements for the performer of the service regarding the provision of the necessary information, the content and scope of which will allow the patient to make an informed decision regarding the medical service.

The structural elements of the contract for the provision of medical services are analyzed. It is established that there are different approaches to understanding the essential terms of a contract, which is associated with the lack of a list of such terms. It is proven that the lack of such a list is the reason for different approaches in judicial practice in resolving medical disputes.

The judicial practice on the resolution of medical disputes has been analyzed. The ineffectiveness of the application of the norms of the Law of Ukraine “On Consumer Rights Protection” for the regulation of relations related to the provision of medical services has been established. It has been concluded that the application of the norms of the Law of Ukraine “On Consumer Rights Protection” is unacceptable for the regulation of relations related to the provision of medical services.

CHILD PATRONAGE AS A FORM OF FAMILY UPBRINGING

L. О. Samilyk — 2025-08-17

The article defines the essence of foster care for children as a modern alternative form of family upbringing, which has become an important tool for Ukraine to implement reforms aimed at deinstitutionalization and protection of children's rights. The author highlights the role of foster caregivers in shaping the emotional and social well-being of children in difficult life circumstances.

The benefits of foster care, including creating a safe environment for children, supporting socialization and preserving family relationships, are analyzed. The key problems associated with the introduction of foster care were also highlighted, including: insufficient number of trained foster caregivers; low financial support; low public awareness; lack of sufficient law enforcement practice and centers for the assessment and training of foster caregivers.

Special attention is paid to the international experience of countries with a high level of foster care and significant regulatory practice of its regulation, in particular, on the examples of Great Britain, France and Sweden. The author outlines the prospects for integrating the Ukrainian foster care system into European standards.

The author suggests ways to improve the foster care system in Ukraine by popularizing this form of care, improving the regulatory framework, enhancing the qualifications of caregivers, and using best practices from international experience to increase the number of foster families and solve other problems of child foster care. Examples of relevant legislative and public initiatives are provided.

The author emphasizes the importance of foster care in times of war and socio-economic crisis, when the need for alternative forms of upbringing becomes critical. The article also points out the importance of further scientific developments and joint work of the state, public organizations and society in general to ensure the quality functioning of child patronage.

ANALYSIS OF TRENDS AND DETERMINANTS OF MEDICAL POVERTY IN UKRAINE

I. V. Chekhovska — 2025-08-17

The article analyzes the trends of medical poverty in Ukraine. International and domestic regulatory legal acts aimed at overcoming poverty are analyzed. Poverty indicators are analyzed, and its features in Ukraine are highlighted. It is established that since 2014, the percentage of poverty in Ukraine has been increasing and new forms of it are emerging, including medical poverty. It is found that during the years of full-scale invasion, changes have been made to the medical guarantees program: emphasis is placed on the distinction between inpatient, outpatient and rehabilitation care; the package “Readiness and provision of medical care to the population located in the territory where hostilities are taking place” has been introduced; medical service packages have been increased from 35 in 2021 to 44 in 2024; tariffs for rehabilitation services and surgical operations have been improved; tariffs for inpatient psychiatric care have been increased, etc. However, the growing scale of poverty and insufficient funding of the industry, as well as the absence of a health insurance model, did not restrain the negative dynamics of the increase in medical poverty in the country.
It was concluded that medical poverty was a consequence of the deterioration of living standards due to the rapid decline of the economy, corruption, inflationary processes, which are caused, including by the war, imperfect management of the industry, underfinancing of the industry, and an ineffective system of state social support.

It is proposed to consider medical poverty as a violation of the human rights guaranteed by the Constitution of Ukraine to health care, medical care and medical insurance due to the lack of the opportunity to receive necessary medical services, medical care, medical insurance services, as well as to purchase necessary medicines and medical supplies.

It is proven that medical poverty includes various forms of deprivation. These include the inability to: visit a doctor due to the high cost of medical services; visit a doctor (a specialist of the relevant profile) due to the lack of medical personnel; buy necessary medicines and medical supplies; undergo a medical examination; receive medical procedures; undergo treatment in a hospital; unavailability of emergency (ambulance) medical care services; infrastructural unavailability of medical services due to the lack of medical institutions near the home. The determinants of medical poverty are identified, which are divided into general and special.

FEATURES OF ONLINE MEDIATION PROCEDURE FOR RESOLVING COMMERCIAL DISPUTES

О. Yu. Mynuk — 2025-08-17

The article is devoted to the growing importance of online mediation in resolving commercial disputes in Ukraine, especially in the context of full-scale aggression by the Russian Federation. The study analyzes the prerequisites for the growing popularity of online mediation. In addition, the legal framework for mediation in Ukraine is briefly described, including the analysis of commercial procedural legislation, a special law regulating the mediation procedure, and documents of public organizations.

The current state of mediation in commercial disputes is also analyzed. In addition, the author analyzes the positions of national scholars on the essence of online mediation. It is found that, given the current conditions, the idea of the need to introduce online mediation is gaining ground in scientific circles.

The international experience of introducing online mediation for resolving commercial disputes was considered in detail, in particular, the successful case of Singapore was cited as an example, and the experience of the United States of America was outlined. The experience of the European Union is analyzed in chronological order. First of all, the author examines the fundamental document that is the legal basis for mediation in the EU, and also outlines the provisions of the newer EU acts that regulate the online mediation procedure.

In addition, the author identifies the advantages and disadvantages of the online mediation procedure.The authors find that the main disadvantage of online mediation is the emergence of risks related to confidentiality. The advantages are greater accessibility, efficiency, time saving and cost-effectiveness.

The authors argue for the need to develop a comprehensive legal framework for proper legal regulation of online mediation in Ukraine. The authors also emphasize the need to set requirements for the proper maintenance of the principle of confidentiality in online mediation, as well as the use of secure digital platforms. The author emphasizes the importance of professional training of mediators to work with secure digital platforms.

DEVELOPMENT OF THE CONTENT OF AN ECONOMIC AGREEMENT UNDER THE INFLUENCE OF WAR, EUROPEAN INTEGRATION AND DIGITALIZATION

N. B. Novуtska — 2025-08-17

The article is devoted to the study of the development of the content of a commercial contract under the influence of war, European integration and digitalization. The article analyzes the changes that the contract has undergone under the influence of various factors, such as military operations in Ukraine, which has led to an increase in risks for business entities, as well as the need to take into account various factors that may affect the proper fulfillment of contractual obligations.

The article examines the impact of European integration processes, including the incorporation of international trade rules into the domestic regulation of contractual relations as a means to reduce risks, define rights and obligations, allocate responsibilities, and distribute costs during contract execution. It also explores the influence of environmental legislation on introducing contractual provisions obliging parties to comply with environmental regulations.

The article is paid attention to the impact of digitalization on the development and expansion of contract content. The study highlights the active adoption of electronic document management in fulfilling contractual obligations as a way to accelerate interaction between parties, save time, and reduce costs associated with signing contracts and other related documents.

Based on the conducted analysis, the article identifies key issues related to expanding contract content in line with societal and global trends, as well as the need to transition to electronic document management to maintain competitiveness and ensure efficiency in fulfilling contractual obligations.

The research findings hold both theoretical and practical significance. The theoretical value lies in the potential application of the article's insights for developing concepts to improve legislation, as it provides a systematic account of the challenges, shortcomings, and achievements in contract law. The practical significance of the research is reflected in the development of ideas and proposals to improve contract content in line with global trends and societal demands.